2017-06-28T13:55:19-05:00 2016-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2016-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2017-06-26 1 MAUREEN L SULLIVAN CPA P00296843 5088717178 2017-06-26 71.248.188.134 2017-06-26 10:01:25 ED P 0D4C8ECD24EC751BACF6694ED05C566ACFA0BC2A 0D4C8ECD24EC751BACF6694ED05C566ACFA0BC2A 2016 2021-01-29 14:40:06Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 1535854 0 X WWW.LINCOLNCONSERVATION.ORG X 1957 MA TO 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. 17 17 5 100 0 0 161269 1497362 5157 5621 10364 13713 6830 6950 183620 1523646 0 0 0 0 47921 61362 0 0 20814 119976 970877 167897 1032239 15723 491407 693483 1222096 0 1495 693483 1220601 X TO 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. 0 0 33152 0 5621 PROGRAM 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. 50055 0 PROGRAM 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. 906863 0 PROGRAM 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. 990070 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 3 0 5 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X GEOFF MCGEAN 7812599250 PO BOX 10 LINCOLN MA 01773 SUSAN ALLEN TRUSTEE 1.00 1.00 X 0 0 0 KENNETH BASSETT TRUSTEE 1.00 1.00 X 0 0 0 WILLIAM CONSTABLE PRESIDENT 5.00 1.00 X X 0 0 0 DANIEL ENGLAND TRUSTEE 2.00 1.00 X 0 0 0 ANDREW FALENDER TRUSTEE 1.00 1.00 X 0 0 0 JAMES HENDERSON TRUSTEE 1.00 1.00 X 0 0 0 WESTON HOWLAND III TRUSTEE 1.00 1.00 X 0 0 0 MICHELLE BARNES TRUSTEE 1.00 1.00 X 0 0 0 GWYNETH LOUD TRUSTEE 2.00 1.00 X 0 0 0 ELLEN MEADORS TREASURER 10.00 4.00 X X 0 0 0 ROBERT MASON TRUSTEE 1.00 1.00 X 0 0 0 PAUL SHORB VICE-CHAIR 2.00 1.00 X X 0 0 0 NANCY SOULETTE SECRETARY 1.00 1.00 X X 0 0 0 ANDREW STEVENSON TRUSTEE 1.00 1.00 X 0 0 0 SUSAN WELSH TRUSTEE 1.00 1.00 X 0 0 0 MEGHAN LYTTON CHAIR 2.00 1.00 X X 0 0 0 ANDREW GNAZZO VICE-TREASURER 1.00 1.00 X X 0 0 0 GEOFF MCGEAN EXECUTIVE DIRECTOR 10.00 30.00 X 0 114000 24030 0 114000 24030 0 0 0 0 0 72420 15950 1408992 900000 1497362 PROGRAM SERVICES 511130 5621 5621 5621 11924 11924 1789 0 1789 1789 1789 19158 15950 12208 6950 6950 1523646 5621 0 20663 58180 39038 6377 12765 3182 2694 244 244 5500 5500 6122 2282 2110 1730 35494 25932 3643 5919 1221 1221 CONSERVATION PROJECT EX 900000 900000 PROGRAM SUPPLIES AND AC 22540 20124 2260 156 1032239 990070 21355 20814 60781 64984 12036 303238 343 334 620323 853540 693483 1222096 1495 0 1495 X 550111 1081689 143372 138912 693483 1220601 693483 1222096 491407 35711 0 X 0 1 X 1 0 X 54724 85241 145234 161269 597362 1043830 54724 85241 145234 161269 597362 1043830 423146 620684 11022 8568 9496 10364 11924 51374 1095204 109126 0.56670 0.85400 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: PARCEL OF LAND DATE: 12/29/16 AMOUNT: 900000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 88 563.00 2 2 0 1 1 760.00 43000 1 X X X X PUBLIC RECREATION & EDUCATI 0 0 X 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. ROAD RACE 35108 15950 19158 12208 35108 15950 19158 12208 12208 6950 X 1 900000 FAIR MARKET VALUE 1 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B AN 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 11B A 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 12C ALL 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 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ORGANIZATION. RURAL LAND FOUNDATION OF LINCOLN PO BOX 10 LINCOLN MA 01773 046132391 LAND PROTECTION MA 501(C)(3) LINE 12A, I LLCT 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 RURAL LAND FOUNDATION OF LINCOLN C 73737 BOARD APPROVED