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LINCOLN LAND CONSERVATION TRUST: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
LINCOLN LAND CONSERVATION TRUST (EIN 04-6042565)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-06-28
IRS object ID
201741799349300839
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2017-06-28T13:55:19-05:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431985162PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH SULLIVAN & BROWN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180 FLANDERS ROAD - SUITE 200AddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046042565EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LINCOLN LAND CONSERVATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLINCBusinessNameControlTxt
Phone7812599250PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM G CONSTABLEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7812599250PhoneNum
Signature2017-06-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMAUREEN L SULLIVAN CPAPreparerPersonNm
PTINP00296843PTIN
Phone5088717178PhoneNum
Preparation2017-06-26PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.248.188.134IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-06-26IPDt
IP Tm10:01:25IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id0D4C8ECD24EC751BACF6694ED05C566ACFA0BC2AAtSubmissionCreationDeviceId
At Submission Filing Device Id0D4C8ECD24EC751BACF6694ED05C566ACFA0BC2AAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM G CONSTABLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,535,854GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LINCOLNCONSERVATION.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1957FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LANDS IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$161,269PYContributionsGrantsAmt
CY Contributions Grants$1,497,362CYContributionsGrantsAmt
PY Program Service Revenue$5,157PYProgramServiceRevenueAmt
CY Program Service Revenue$5,621CYProgramServiceRevenueAmt
PY Investment Income$10,364PYInvestmentIncomeAmt
CY Investment Income$13,713CYInvestmentIncomeAmt
PY Other Revenue$6,830PYOtherRevenueAmt
CY Other Revenue$6,950CYOtherRevenueAmt
PY Total Revenue$183,620PYTotalRevenueAmt
CY Total Revenue$1,523,646CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$47,921PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$61,362CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$20,814CYTotalFundraisingExpenseAmt
PY Other Expenses$119,976PYOtherExpensesAmt
CY Other Expenses$970,877CYOtherExpensesAmt
PY Total Expenses$167,897PYTotalExpensesAmt
CY Total Expenses$1,032,239CYTotalExpensesAmt
PY Revenues Less Expenses$15,723PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$491,407CYRevenuesLessExpensesAmt
Total Assets BOY$693,483TotalAssetsBOYAmt
Total Assets EOY$1,222,096TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,495TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$693,483NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,220,601NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LANDS IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$33,152ExpenseAmt
Grant$0GrantAmt
Revenue$5,621RevenueAmt
DescPROGRAM SERVICE: EDUCATIONEDUCATIONAL EVENTS IN 2016 INCLUDED 7 WALKS, 5 FILMS IN AN ENVIRONMENTAL FILM SERIES, PARTICIPATION IN A TOWN FAIR SHOWCASING NON-PROFIT GROUPS IN LINCOLN, AND 3 PROGRAMS, TWO OF WHICH WERE IN COLLABORATION WITH THE LINCOLN GARDEN CLUB. THE POLLINATOR GARDEN, DONE IN PARTNERSHIP WITH THE BIRCHES SCHOOL AND SEVERAL OTHER LINCOLN ORGANIZATIONS, WAS PLANTED ON LLCT LAND AND CELEBRATED. THE ANNUAL MEETING FEATURED A SPEAKER WHO IS AN INTERNATIONAL EXPERT ON FIREFLIES. LLCT PUBLICATIONS INCLUDE A MONTHLY WILDLIFE COLUMN IN THE LOCAL NEWSPAPER, LINCOLN'S OPEN SPACES CALENDAR OF 2017, AND A PACKAGE OF PHOTO NOTECARDS ENTITLED "FOUR SEASONS OF CONSERVATION IN LINCOLN". LLCT CONTINUED TO SELL ITS TWO BOOKS, THE NATURE OF LINCOLN AND A GUIDE TO CONSERVATION IN LINCOLN AND ITS 2013 TRAIL MAP.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$50,055ExpenseAmt
Grant$0GrantAmt
DescPROGRAM SERVICE: STEWARDSHIPLLCT MONITORED ALL OF ITS DEEDED CONSERVATION LAND (77 PARCELS, 508 ACRES) AND CONSERVATION RESTRICTIONS (88 RESTRICTIONS, 563 ACRES). LLCT STAFF, VOLUNTEERS, AND SUMMER INTERNS MAINTAINED 40 MILES OF PUBLIC TRAILS. LLCT PARTICIPATED IN WORKDAYS FOR THE CONTROL OF INVASIVE PLANTS, INCLUDING GARLIC MUSTARD. AN ENFORCEMENT ACTION WAS TAKEN AGAINST AN INDIVIDUAL WHO CUT DOWN TREES AND SHRUBS ON A CONSERVATION-RESTRICTED PROPERTY. AN AGREEMENT ON REPARATION IS EXPECTED TO BE REACHED IN 2017.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$906,863ExpenseAmt
Grant$0GrantAmt
DescPROGRAM SERVICE: ACQUISITION A 0.91 ACRE BUILDING LOT ON SILVER HILL ROAD WAS DONATED TO LLCT FOR CONSERVATION PURPOSES. THE LLCT ASSISTED THE RURAL LAND FOUNDATION IN THE ACQUISITION OF 9 ACRES OF CONSERVATION LAND ON BEDFORD ROAD AND 2.8 ACRES OF CONSERVATION LAND ON SANDY POND ROAD. IN PARTICULAR, THE LLCT ASSISTED WITH EXPLORING POTENTIAL TRAIL CONNECTIONS AND IN DOCUMENTING THE CONSERVATION VALUES OF THE PROPERTIES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$990,070TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art ContributionYes (1)DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee5EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GEOFF MCGEANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7812599250PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SUSAN ALLEN
TRUSTEE1.001.00Yes (X)$0$0$0
KENNETH BASSETT
TRUSTEE1.001.00Yes (X)$0$0$0
WILLIAM CONSTABLE
PRESIDENT5.001.00Yes (X)$0$0$0Yes (X)
DANIEL ENGLAND
TRUSTEE2.001.00Yes (X)$0$0$0
ANDREW FALENDER
TRUSTEE1.001.00Yes (X)$0$0$0
JAMES HENDERSON
TRUSTEE1.001.00Yes (X)$0$0$0
WESTON HOWLAND III
TRUSTEE1.001.00Yes (X)$0$0$0
MICHELLE BARNES
TRUSTEE1.001.00Yes (X)$0$0$0
GWYNETH LOUD
TRUSTEE2.001.00Yes (X)$0$0$0
ELLEN MEADORS
TREASURER10.004.00Yes (X)$0$0$0Yes (X)
ROBERT MASON
TRUSTEE1.001.00Yes (X)$0$0$0
PAUL SHORB
VICE-CHAIR2.001.00Yes (X)$0$0$0Yes (X)
NANCY SOULETTE
SECRETARY1.001.00Yes (X)$0$0$0Yes (X)
ANDREW STEVENSON
TRUSTEE1.001.00Yes (X)$0$0$0
SUSAN WELSH
TRUSTEE1.001.00Yes (X)$0$0$0
MEGHAN LYTTON
CHAIR2.001.00Yes (X)$0$0$0Yes (X)
ANDREW GNAZZO
VICE-TREASURER1.001.00Yes (X)$0$0$0Yes (X)
GEOFF MCGEAN
EXECUTIVE DIRECTOR10.0030.00$0$114,000$24,030Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$114,000TotReportableCompRltdOrgAmt
Total Other Compensation$24,030TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$72,420MembershipDuesAmt
Fundraising$15,950FundraisingAmt
All Other Contributions$1,408,992AllOtherContributionsAmt
Noncash Contributions$900,000NoncashContributionsAmt
Total Contributions$1,497,362TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICESDesc
Business511130BusinessCd
Total Revenue Column$5,621TotalRevenueColumnAmt
Related Or Exempt Func Income$5,621RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,621TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,924TotalRevenueColumnAmt
Exclusion$11,924ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,789SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,789SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,789TotalRevenueColumnAmt
Exclusion$1,789ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$19,158FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$15,950ContriRptFundraisingEventAmt
Fundraising Direct Expenses$12,208FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,950TotalRevenueColumnAmt
Exclusion$6,950ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,523,646TotalRevenueColumnAmt
Related Or Exempt Func Income$5,621RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$20,663ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$58,180TotalAmt
Program Services$39,038ProgramServicesAmt
Management And General$6,377ManagementAndGeneralAmt
Fundraising$12,765FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,182TotalAmt
Program Services$2,694ProgramServicesAmt
Management And General$244ManagementAndGeneralAmt
Fundraising$244FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,500TotalAmt
Management And General$5,500ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,122TotalAmt
Program Services$2,282ProgramServicesAmt
Management And General$2,110ManagementAndGeneralAmt
Fundraising$1,730FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$35,494TotalAmt
Program Services$25,932ProgramServicesAmt
Management And General$3,643ManagementAndGeneralAmt
Fundraising$5,919FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,221TotalAmt
Management And General$1,221ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CONSERVATION PROJECT EX$900,000$900,000
PROGRAM SUPPLIES AND AC$22,540$20,124$2,260$156

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,032,239TotalAmt
Program Services$990,070ProgramServicesAmt
Management And General$21,355ManagementAndGeneralAmt
Fundraising$20,814FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$60,781BOYAmt
EOY$64,984EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$12,036BOYAmt
EOY$303,238EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$343BOYAmt
EOY$334EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$620,323BOYAmt
EOY$853,540EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$693,483BOYAmt
EOY$1,222,096EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$1,495EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,495EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$550,111BOYAmt
EOY$1,081,689EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$143,372BOYAmt
EOY$138,912EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$693,483BOYAmt
EOY$1,220,601EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$693,483BOYAmt
EOY$1,222,096EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$491,407ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$35,711NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,724CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$85,241CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$145,234CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$161,269CurrentTaxYearMinus1YearAmt
Current Tax Year$597,362CurrentTaxYearAmt
Total$1,043,830TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$54,724CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$85,241CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$145,234CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$161,269CurrentTaxYearMinus1YearAmt
Current Tax Year$597,362CurrentTaxYearAmt
Total$1,043,830TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$423,146SubstantialContributorsTotAmt
Public Support Total170$620,684PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,022CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,568CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,496CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,364CurrentTaxYearMinus1YearAmt
Current Tax Year$11,924CurrentTaxYearAmt
Total$51,374TotalAmt
FieldValueIRS element (for citing)
Total Support$1,095,204TotalSupportAmt
Gross Receipts Rltd Activities$109,126GrossReceiptsRltdActivitiesAmt
Public Support CY1700.56670PublicSupportCY170Pct
Public Support PY1700.85400PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS:FormAndLineReferenceDesc
ExplanationDESCRIPTION: PARCEL OF LAND DATE: 12/29/16 AMOUNT: 900000.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Historic StructureYes (X)HistoricStructureInd
Total Easements88TotalEasementsCnt
Total Acreage563.00TotalAcreageCnt
Historic Structure Easements2HistoricStructureEasementsCnt
Historic Strctr Easements Aftr2HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement760.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$43,000ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

FieldValueIRS element (for citing)
Collection Used Other PurposesYes (X)CollectionUsedOtherPurposesInd
Other PurposesPUBLIC RECREATION & EDUCATIOtherPurposesDesc
FieldValueIRS element (for citing)
Solicited Assets Sale0SolicitedAssetsSaleInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 9:THE VALUE OF CONSERVATION EASEMENTS IS NOT REPORTED IN THE ORGANIZATION'S REVENUE AND EXPENSE STATEMENT. THE TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE ORGANIZATION'S ACCOUNTING FOR CONSERVATION EASEMENTS IS GIVEN BELOW.
PART III, LINE 1A:COLLECTIONS - CONSERVATION LAND AND CONSERVATION EASEMENTS: LLCT OWNS LAND, CONSERVATION EASEMENTS AND TRAIL EASEMENTS IN SUPPORT OF ITS CHARITABLE PURPOSE. BECAUSE THESE ASSETS MEET THE CONDITIONS OF A COLLECTION UNDER FASB ACCOUNTING STANDARDS CODIFICATION , THE ACQUISITION OF LAND AND EASEMENTS THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. IF LAND OR CONSERVATION EASEMENTS ARE PURCHASED, THE COSTS ARE REPORTED AS A DECREASE IN THE APPROPRIATE CLASS OF NET ASSETS. IF LAND OR CONSERVATION EASEMENTS ARE SOLD, THE PROCEEDS ARE REPORTED AS AN INCREASE IN THE APPROPRIATE CLASS OF NET ASSETS. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION HAVE NO MARKET VALUE IN THE HANDS OF THE ORGANIZATION AND ARE NOT RECOGNIZED IN THE COMBINING FINANCIAL STATEMENTS. THESE ASSETS ARE SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. STEWARDSHIP POLICIES REGARDING THESE ASSETS INCLUDE PREPARING BASELINE DOCUMENTATION FOR ALL NEW CONSERVATION LAND AND CONSERVATION EASEMENTS; MONITORING ALL DEEDED CONSERVATION LAND AND CONSERVATION EASEMENTS AT LEAST ONCE PER YEAR, AND RESOLVING MINOR CONCERNS AS WELL AS MORE SERIOUS VIOLATIONS; CLEARING ALL TRAILS AT LEAST ONCE PER YEAR; AND MANAGEMENT OF DEEDED LAND, AS REQUIRED. EXPENSES TO INSPECT AND MAINTAIN EASEMENTS AND CONSERVATION LANDS ARE SHOWN AS PART OF STEWARDSHIP EXPENSES IN THE ACCOMPANYING COMBINING STATEMENT OF FUNCTIONAL EXPENSES.
PART III, LINE 4:THE ORGANIZATION OWNED 508 ACRES OF LAND IN THE TOWNS OF LINCOLN AND CONCORD, MASSACHUSETTS, A TOTAL OF 77 PARCELS. IT ALSO HELD CONSERVATION EASEMENTS ON 563 ACRES AS REPORTED IN PART II. THESE PROPERTIES AND EASEMENTS ARE HELD IN DIRECT SUPPORT OF THE ORGANIZATION'S EXEMPT PURPOSES AS STATED IN OUR MISSION STATEMENT. THE LINCOLN LAND CONSERVATION TRUST (LLCT) EXISTS TO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LAND IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS.
PART X, LINE 2:TAX POSITION: THE ORGANIZATION CURRENTLY EVALUATES ALL TAX POSITIONS, AND MAKES A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITIONS MADE BY THE ORGANIZATION ARE THE EXISTENCE OF UNRELATED BUSINESS INCOME TAX AND THE ORGANIZATION'S STATUS AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FOR THE YEAR PRESENTED, THE ORGANIZATION HAS NOT RECOGNIZED ANY TAX BENEFITS OR LOSS CONTINGENCIES FOR UNCERTAIN TAX POSITIONS BASED ON THIS EVALUATION.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ROAD RACEEvent1Nm
Gross Receipts Event1$35,108GrossReceiptsEvent1Amt
Charitable Contri Event1$15,950CharitableContriEvent1Amt
Gross Revenue Event1$19,158GrossRevenueEvent1Amt
Other Direct Expenses Event1$12,208OtherDirectExpensesEvent1Amt
Gross Receipts Total$35,108GrossReceiptsTotalAmt
Charitable Contributions Tot$15,950CharitableContributionsTotAmt
Gross Revenue Total Events$19,158GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$12,208OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$12,208DirectExpenseSummaryEventsAmt
Net Income Summary$6,950NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Qualified Contrib Other QualifiedContribOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$900,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received1Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BAN AMENDMENT TO THE DECLARATION OF TRUST PROPOSED BY THE GOVERNING BODY MUST BE APPROVED BY A MAJORITY VOTE OF THE ORGANIZATION'S MEMBERS TAKEN AT AN ANNUAL OR SPECIAL MEETING WHERE A QUORUM OF AT LEAST 7 MEMBERS IS PRESENT. THE TRUST MAY ONLY BE TERMINATED BY A MAJORITY VOTE OF ALL ITS MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 IS PROVIDED TO A COMMITTEE OF THE GOVERNING BODY FOR REVIEW AND APPROVAL, WITH A COPY PROVIDED TO THE ENTIRE GOVERNING BODY BEFORE FILING THE FORM. THE RETURN IS ALWAYS AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY TO REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CALL POTENTIAL CONFLICTS OF INTEREST ARE REPORTED TO THE CHAIRMAN OR ANOTHER TRUSTEE. THE CHAIRMAN OR TRUSTEE BRINGS THE SITUATION TO THE ATTENTION OF THE BOARD OF TRUSTEES. THE BOARD DETERMINES WHETHER A CONFLICT EXISTS, AND IF A CONFLICT IS DETERMINED TO EXIST, THE APPROPRIATE RESOLUTION. THE BOARD OF TRUSTEES RESOLVES SUCH QUESTIONS BY VOTE OF A MAJORITY OF THE MEMBERS PRESENT AND VOTING. IF THE CONFLICTED PARTY IS A TRUSTEE, SUCH TRUSTEE IS EXCLUDED FROM THE DELIBERATIONS AND VOTE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ORGANIZATION.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1RURAL LAND FOUNDATION OF LINCOLNBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd
FieldValueIRS element (for citing)
EIN046132391EIN
Primary ActivitiesLAND PROTECTIONPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1LLCTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1RURAL LAND FOUNDATION OF LINCOLNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeCTransactionTypeTxt
Involved$73,737InvolvedAmt
Method Of Amount DeterminationBOARD APPROVEDMethodOfAmountDeterminationTxt

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