BOOTHBAY REGION LAND TRUST INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- BOOTHBAY REGION LAND TRUST INC (EIN 01-0371869)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-10-24
- IRS object ID
- 201742979349300739
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-10-24T11:24:03-04:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010493997 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PFBFCPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 46 FIRSTPARK DRIVE | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 049635362 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010371869 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOOTHBAY REGION LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOOT | BusinessNameControlTxt |
| Phone | 2076334818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 183 | AddressLine1Txt |
| City | BOOTHBAY HARBOR | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04538 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NICHOLAS ULLO | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2076334818 | PhoneNum |
| Signature | 2017-10-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIELLE D MARTIN CPA | PreparerPersonNm |
| PTIN | P01265151 | PTIN |
| Phone | 2078731603 | PhoneNum |
| Preparation | 2017-10-20 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | E8853820BC97883E6A715588E1E70A1C8EBEA6EE | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 33E6FAFFFD566DABB1F0501102EBAC711B991D4F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JACK FULMER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 183 | AddressLine1Txt |
| City | BOOTHBAY HARBOR | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04538 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,349,357 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BBRLT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | TO CONSERVE FOR THE PUBLIC BENEFIT NATURAL HABITAT, SCENIC BEAUTY AND WORKING LAND OF THE BOOTHBAY REGION OF MAINE BY PROVIDING STEWARDSHIP, PUBLIC ACCESS AND ENVIRONMENTAL PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $212,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,110,945 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,125 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $238,429 | PYInvestmentIncomeAmt |
| CY Investment Income | $212,882 | CYInvestmentIncomeAmt |
| PY Other Revenue | $52,241 | PYOtherRevenueAmt |
| CY Other Revenue | $2,016 | CYOtherRevenueAmt |
| PY Total Revenue | $509,795 | PYTotalRevenueAmt |
| CY Total Revenue | $1,325,843 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,221 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $239,610 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $250,160 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $49,607 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $119,515 | PYOtherExpensesAmt |
| CY Other Expenses | $117,007 | CYOtherExpensesAmt |
| PY Total Expenses | $365,346 | PYTotalExpensesAmt |
| CY Total Expenses | $367,167 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $144,449 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $958,676 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,060,073 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,682,875 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,791 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,802 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,054,282 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,679,073 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO CONSERVE FOR THE PUBLIC BENEFIT NATURAL HABITAT, SCENIC BEAUTY AND WORKING LAND OF THE BOOTHBAY REGION OF MAINE BY PROVIDING STEWARDSHIP, PUBLIC ACCESS AND ENVIRONMENTAL PROGRAMS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $279,262 | ExpenseAmt |
| Desc | THE BOOTHBAY REGION LAND TRUST (BRLT) IS A NON-PROFIT CORPORATION ORGANIZED UNDER THE GENERAL LAWS OF THE STATE OF MAINE AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES. THE BRLT IS A MEMBERSHIP ORGANIZATION THAT ENGAGES IN AND PROMOTES THE SELECTIVE PRESERVATION OF NATURAL RESOURCES IN THE BOOTHBAY REGION OF MAINE. INTEREST IN PROPERTY IS ACQUIRED THROUGH PURCHASES, BEQUESTS, DONATIONS, BARGAIN SALES, AND THE CONVEYANCE OF CONSERVATION EASEMENTS. ALL OF ITS REAL ESTATE HOLDINGS ARE OPEN TO THE PUBLIC, ALTHOUGH SOME ARE RESTRICTED IN USE IF THE PRESERVATION INTENT IS TO PROVIDE AND PROTECT WILDLIFE HABITAT AND NESTING AREAS. THE BRLT ALSO IS ACTIVE IN PROMOTING THE SCIENTIFIC STUDY OF NATURAL RESOURCES AND THE ENVIRONMENT. | Desc |
| Total Program Service Expenses | $279,262 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NICK ULLO | PersonNm |
| Phone | 2076334818 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 137 TOWNSEND AVE | AddressLine1Txt |
| City | BOOTHBAY HARBOR | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04538 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JACK FULMER | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HAL MOOREFIELD | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LINDA BURLEY | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID WHITT | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIELLE BETTS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CATHERINE CONN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JEAN HAWLEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARIA JENNESS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUE MELLO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HAM MESERVE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RON ROSS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LAUREN STOCKWELL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHAN TINDAL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN WELSH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NICHOLAS ULLO | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $88,511 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $88,511 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,110,945 | AllOtherContributionsAmt |
| Noncash Contributions | $568,876 | NoncashContributionsAmt |
| Total Contributions | $1,110,945 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $212,882 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $212,882 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $25,530 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $23,514 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,016 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,325,843 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $212,882 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,510 | TotalAmt |
| Program Services | $59,302 | ProgramServicesAmt |
| Management And General | $17,702 | ManagementAndGeneralAmt |
| Fundraising | $11,506 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,104 | TotalAmt |
| Program Services | $112,672 | ProgramServicesAmt |
| Management And General | $3,188 | ManagementAndGeneralAmt |
| Fundraising | $17,244 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,240 | TotalAmt |
| Program Services | $5,976 | ProgramServicesAmt |
| Management And General | $287 | ManagementAndGeneralAmt |
| Fundraising | $2,977 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,306 | TotalAmt |
| Program Services | $15,199 | ProgramServicesAmt |
| Management And General | $1,596 | ManagementAndGeneralAmt |
| Fundraising | $2,511 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,829 | TotalAmt |
| Program Services | $1,829 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,120 | TotalAmt |
| Program Services | $1,146 | ProgramServicesAmt |
| Management And General | $5,785 | ManagementAndGeneralAmt |
| Fundraising | $189 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,377 | TotalAmt |
| Program Services | $15,704 | ProgramServicesAmt |
| Management And General | $2,126 | ManagementAndGeneralAmt |
| Fundraising | $6,547 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,297 | TotalAmt |
| Program Services | $1,816 | ProgramServicesAmt |
| Management And General | $39 | ManagementAndGeneralAmt |
| Fundraising | $3,442 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,678 | TotalAmt |
| Program Services | $9,981 | ProgramServicesAmt |
| Management And General | $1,048 | ManagementAndGeneralAmt |
| Fundraising | $1,649 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,360 | TotalAmt |
| Program Services | $3,533 | ProgramServicesAmt |
| Management And General | $827 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,448 | TotalAmt |
| Program Services | $7,720 | ProgramServicesAmt |
| Management And General | $1,438 | ManagementAndGeneralAmt |
| Fundraising | $2,290 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,383 | TotalAmt |
| Program Services | $1,085 | ProgramServicesAmt |
| Management And General | $2,298 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,641 | TotalAmt |
| Program Services | $6,874 | ProgramServicesAmt |
| Management And General | $1,767 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROPERTY MAINTENANCE | $23,098 | $22,656 | $172 | $270 |
| MISCELLANEOUS | $4,850 | $3,843 | $25 | $982 |
| DONATIONS TO TOWNS | $4,475 | $4,475 | ||
| EDUCATION | $2,526 | $2,526 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,925 | TotalAmt |
| Program Services | $2,925 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367,167 | TotalAmt |
| Program Services | $279,262 | ProgramServicesAmt |
| Management And General | $38,298 | ManagementAndGeneralAmt |
| Fundraising | $49,607 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381,495 | BOYAmt |
| EOY | $213,866 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,027 | BOYAmt |
| EOY | $631,675 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,669 | BOYAmt |
| EOY | $36,054 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,320 | BOYAmt |
| EOY | $3,646 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,007,643 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,865 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,304,660 | BOYAmt |
| EOY | $3,991,778 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,258,902 | BOYAmt |
| EOY | $5,799,356 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,500 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,060,073 | BOYAmt |
| EOY | $10,682,875 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,791 | BOYAmt |
| EOY | $3,802 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,791 | BOYAmt |
| EOY | $3,802 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,899,532 | BOYAmt |
| EOY | $6,814,212 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $610,136 | BOYAmt |
| EOY | $1,288,730 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,544,614 | BOYAmt |
| EOY | $2,576,131 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,054,282 | BOYAmt |
| EOY | $10,679,073 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,060,073 | BOYAmt |
| EOY | $10,682,875 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $958,676 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $59,639 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $1,606,476 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $746,622 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $924,283 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $837,051 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $212,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,110,945 | CurrentTaxYearAmt |
| Total | $3,830,901 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $746,622 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $924,283 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $837,051 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $212,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,110,945 | CurrentTaxYearAmt |
| Total | $3,830,901 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,830,901 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $79,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $144,054 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $209,636 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $238,429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $212,882 | CurrentTaxYearAmt |
| Total | $884,016 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,714,917 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $238,412 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.81250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.71450 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Total Easements | 14 | TotalEasementsCnt |
| Total Acreage | 431.95 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 52.00 | StaffHoursSpentEnforcementCnt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,633,593 | BeginningYearBalanceAmt |
| Contributions | $131,517 | ContributionsAmt |
| Investment Earnings Or Losses | $422,013 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$177,633 | OtherExpendituresAmt |
| End Year Balance | $5,009,490 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,588,646 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $238,428 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$193,481 | OtherExpendituresAmt |
| End Year Balance | $4,633,593 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,973,711 | BeginningYearBalanceAmt |
| Contributions | $344,379 | ContributionsAmt |
| Investment Earnings Or Losses | $377,125 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$106,569 | OtherExpendituresAmt |
| End Year Balance | $4,588,646 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,008,395 | BeginningYearBalanceAmt |
| Contributions | $796,020 | ContributionsAmt |
| Investment Earnings Or Losses | $378,994 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$1,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$208,198 | OtherExpendituresAmt |
| End Year Balance | $3,973,711 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,446,954 | BeginningYearBalanceAmt |
| Contributions | $532,636 | ContributionsAmt |
| Investment Earnings Or Losses | $96,096 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$1,500 | GrantsOrScholarshipsAmt |
| Other Expenditures | -$65,791 | OtherExpendituresAmt |
| End Year Balance | $3,008,395 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.38000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.51000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.11000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,983,466 | OtherCostOrOtherBasisAmt |
| Book Value | $3,983,466 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,177 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,865 | DepreciationAmt |
| Book Value | $8,312 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,991,778 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,385,482 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $59,639 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $59,639 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,325,843 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,325,843 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $367,167 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $367,167 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $367,167 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | 1.INTRODUCTION BOOTHBAY REGION LAND TRUST (HEREINAFTER THE LAND TRUST) IS RESPONSIBLE FOR ENFORCING ALL OF ITS CONSERVATION EASEMENTS THROUGH THE IDENTIFICATION AND RECTIFICATION OF VIOLATIONS. THE LAND TRUST INTENDS THAT THIS CONSERVATION EASEMENT ENFORCEMENT POLICY SHOULD CONFORM TO ALL REQUIREMENTS OF LAW, THE "LAND TRUST ALLIANCE STANDARDS AND PRACTICES- AND SHOULD BE SO INTERPRETED. THE PURPOSE OF THIS DOCUMENT IS TO MEMORIALIZE THE LAND TRUST'S POLICIES FOR EASEMENT VIOLATIONS AND TO PROVIDE A GUIDE FOR THE LAND TRUST'S POLICIES. THE LONG-TERM EFFECTIVENESS OF CONSERVATION EASEMENTS IN PROTECTING VALUABLE LANDS DEPENDS ON THE EASEMENT HOLDER'S ABILITY TO ENFORCE THE TERMS OF THE EASEMENT. STRONG ENFORCEMENT BUILDS PUBLIC CONFIDENCE IN EASEMENTS AS A LAND PROTECTION TOOL. MOREOVER, IN ORDER TO ACCEPT TAX DEDUCTIBLE GIFTS AND TO QUALIFY FOR TAX EXEMPT STATUS, THE TREASURY REGULATIONS RELIED UPON BY THE INTERNAL REVENUE SERVICE REQUIRE THAT EASEMENT-ACCEPTING ORGANIZATIONS COMMIT TO UPHOLDING THE TERMS OF AN EASEMENT AND TO MAINTAIN THE FINANCIAL CAPABILITY TO ENFORCE THE RESTRICTIONS. (SEE TREAS. REG. 1.170A-14 (C)(1).) REGULAR COMMUNICATION AND PROPERTY MONITORING TOGETHER RESULT IN VIOLATIONS BEING FOUND AND CORRECTED IN A TIMELY MANNER. EACH EASEMENT VIOLATION REPRESENTS A UNIQUE SITUATION AND REQUIRES A TAILORED APPROACH WITH THE OBJECTIVE OF CORRECTING THE VIOLATION WITH THE GREATEST DEGREE OF COOPERATION AND THE LEAST EXPENSE TO THE LANDOWNER AND THE LAND TRUST. THE FOLLOWING ARE GUIDELINES TO BE USED TO HELP ASSURE THE APPROPRIATE STEPS ARE TAKEN TO DOCUMENT THE VIOLATION AND TO NOTIFY THE PROPERTY OWNER OF THE VIOLATION AS WELL AS TO DEVELOP A STRATEGY TO REMEDY THE SITUATION. 2.OVERALL OBJECTIVES AND GUIDANCE FOR VIOLATION RESPONSE AND ENFORCEMENT A.MAINTAIN THE CONSERVATION PURPOSE(S) OF THE CONSERVATION EASEMENT. B.MAINTAIN PUBLIC CONFIDENCE IN THE LAND TRUST'S ABILITY TO ENFORCE EASEMENT RESTRICTIONS GENERALLY, IN PART AS A DETERRENT TO OTHER POTENTIAL VIOLATORS. C.PROTECT THE LAND TRUST'S LEGAL RIGHTS AND ECONOMIC INVESTMENT (IF ANY) IN THE CONSERVATION EASEMENT. D.MAINTAIN THE LAND TRUST'S LEGAL AUTHORITY TO ENFORCE EASEMENTS, SINCE DELAYED ENFORCEMENT ACTION COULD JEOPARDIZE THE RIGHT TO ENFORCE PARTICULAR PROVISIONS. E.MAINTAIN THE MOST CONSTRUCTIVE WORKING RELATIONSHIP POSSIBLE WITH THE LANDOWNER. F.NO ONE PERSON SHOULD MAKE DECISIONS ON WHETHER A VIOLATION HAS OCCURRED OR WHAT THE LAND TRUST'S RESPONSE MIGHT BE. G.MAINTAIN PROFESSIONALISM AND INTEGRITY. H.WHERE CONSISTENT WITH THE FOREGOING OBJECTIVES, BALANCE THE HARM CAUSED BY THE VIOLATION WITH THE COST/BENEFIT OF THE SELECTED ENFORCEMENT RESPONSE. I.USE LITIGATION ONLY AS A LAST RESORT AND ONLY WHEN THERE IS A MERITORIOUS LEGAL BASIS FOR JUDICIAL ACTION. J.MAINTAIN CONSISTENT RESPONSES TO SIMILAR CONSERVATION EASEMENT VIOLATIONS. 3.VIOLATION PREVENTION STRATEGIES A.MAINTAIN GOOD LANDOWNER RELATIONS THROUGH REGULAR COMMUNICATION. B.STAFF SHALL CONDUCT ANNUAL MONITORING AND WHERE POSSIBLE INVOLVE THE EASEMENT PROPERTY LANDOWNER IN ORDER TO MAINTAIN OPEN AND POSITIVE COMMUNICATION. A CONTEMPORANEOUS WRITTEN MONITORING REPORT SHALL BE DRAFTED. C.THE LAND TRUST SHOULD MAKE EVERY EFFORT TO KEEP INFORMED WHEN PROPERTIES CHANGE HANDS. D.PROMPTLY CONTACT NEW OWNERS (AND WORK WITH REAL ESTATE AGENTS) TO ENSURE THAT THEY UNDERSTAND THE CONSERVATION EASEMENT FOR THE PROPERTY AND THE CONCEPT AND PURPOSE OF CONSERVATION EASEMENTS IN GENERAL AS WELL AS THE LAND TRUST'S MISSION. E.WORK TO ENSURE CAREFUL DRAFTING OF CONSERVATION EASEMENT DOCUMENTS. EASEMENT DEEDS SHOULD INCLUDE PROVISIONS SETTING FORTH THE GRANTEE'S RIGHT TO RECOVER FROM THE LANDOWNERS THE COSTS, INCLUDING LEGAL EXPENSES INCURRED IN ENFORCING THE TERMS OF THE EASEMENT AGREEMENT IN CASE OF VIOLATION BY THE LANDOWNER. F.CONSIDER ENCOURAGING EASEMENT LANDOWNERS TO ASK THE LAND TRUST FOR AN ADVANCE REVIEW OF PROPOSED ACTIONS TO DETERMINE WHETHER PERMITTED UNDER THE TERMS OF THE EASEMENT IN ORDER TO AVOID A POTENTIAL VIOLATION. 4.STEPS TO TAKE IN THE EVENT OF A POSSIBLE VIOLATION POSSIBLE EASEMENT VIOLATIONS MAY BE DISCOVERED IN THE COURSE OF ANNUAL MONITORING INSPECTIONS, OR REPORTED BY THE LANDOWNERS, NEIGHBORS OR THIRD PARTIES. STEPS TO BE TAKEN BY THE LAND TRUST IN THE CASE OF A POTENTIAL OR SUSPECTED VIOLATION SHOULD INCLUDE THE FOLLOWING: REVIEW THE EASEMENT TERMS: REVIEW THE EASEMENT DOCUMENTATION, BASELINE DATA AND MONITORING REPORTS TO DETERMINE IF AN EASEMENT VIOLATION HAS OCCURRED, ITS EXACT NATURE, AND WHEN IT TOOK PLACE. DOCUMENT THE VIOLATION: VISIT THE SITE TO INSPECT AND DOCUMENT THE VIOLATION BY DESCRIBING IN DETAIL BY LOCATION AND EXTENT OF THE POTENTIAL VIOLATION. PHOTOGRAPHS OF AND QUANTITATIVE MEASUREMENTS OF THE VIOLATION SHOULD BE NOTED AS APPROPRIATE. FIELD NOTES AND PHOTOGRAPHS SHOULD BE SIGNED AND DATED BY THE PERSON CONDUCTING THE INSPECTION. THE NOTES SHOULD PROVIDE EXPLICIT COMPARISON WITH THE BASELINE DATA AND SHOULD BE WRITTEN TO BE UNDERSTOOD BY INDIVIDUALS UNFAMILIAR WITH THE PROPERTY. CONTACT THE LANDOWNER: MEET WITH THE LANDOWNER IN PERSON IF POSSIBLE TO DISCUSS THE VIOLATION. EXPLAIN THE NECESSITY OF THE LAND TRUST'S INSISTENCE ON CORRECTION OF THE VIOLATION, AS DISCUSSED IN THE INTRODUCTION ABOVE. LISTEN TO THE LANDOWNER'S EXPLANATION, TAKE NOTES AND ASK THE LANDOWNER TO VOLUNTARILY CORRECT THE VIOLATION OR TO DISCONTINUE WORK ON A VIOLATION IN PROCESS UNTIL THE MATTER CAN BE REVIEWED BY THE LAND TRUST'S BOARD OF DIRECTORS. DOCUMENT ALL MEETINGS AND CONVERSATIONS WITH LANDOWNER AND EXPLAIN THAT A CERTIFIED RETURN RECEIPT LETTER WILL BE FORTHCOMING MEMORIALIZING THE CONVERSATIONS AND AGREEMENTS MADE ABOUT THE RESTORATION OF THE PROPERTY AND COMPLIANCE TIMETABLE. IF THE LANDOWNER AGREES TO RESTORE THE PROPERTY: IF THE LANDOWNER AGREES TO RESTORE THE PROPERTY, THE LAND TRUST SHOULD SEND THE LETTER DESCRIBED IN THE PRECEDING PARAGRAPH AS SOON AS POSSIBLE REFLECTING THE NATURE AND EXTENT OF THE RESTORATION WORK AND THE AGREED UPON TIMELINE FOR COMPLETION. THE SITE SHOULD BE REVISITED AND THE RESTORATION WORK SHOULD BE DOCUMENTED WITH PHOTOGRAPHS AND WRITTEN DESCRIPTION UNTIL COMPLETION OF THE WORK. IF THE LANDOWNER REFUSES TO VOLUNTARILY RESTORE THE PROPERTY: IF THE LANDOWNER REFUSES TO VOLUNTARILY RESTORE THE PROPERTY, THE EXECUTIVE DIRECTOR IN CONJUNCTION WITH THE LANDS COMMITTEE AND WITH THE INVOLVEMENT OF LEGAL COUNSEL SHALL DETERMINE AN ENFORCEMENT STRATEGY TO BE PRESENTED FOR APPROVAL BY THE BOARD OF DIRECTORS. INVOLVEMENT OF LEGAL COUNSEL: SINCE EACH CASE IS DIFFERENT, THE TIMING OF THE FORMAL INVOLVEMENT OF LEGAL COUNSEL MAY VARY. HOWEVER, LEGAL COUNSEL SHOULD BE KEPT INFORMED AT ALL STAGES IN ORDER TO PROVIDE SUGGESTIONS AND ALSO SO THAT IF THE VIOLATION SHOULD ESCALATE, COUNSEL WILL BE AWARE OF WHAT HAS TRANSPIRED AND WILL BE FULLY INFORMED IN ORDER TO PROVIDE APPROPRIATE ADVICE. 5.ENFORCEMENT STRATEGIES AND POTENTIAL VIOLATION REMEDIES THERE ARE A NUMBER OF ENFORCEMENT STRATEGIES AVAILABLE TO THE LAND TRUST TO WORK TOWARD A VIOLATION REMEDY. ENFORCEMENT STRATEGIES INCLUDE: EDUCATION, MEDIATION, REMEDIATION, MITIGATION PAYMENTS, INJUNCTIONS, NO TRESPASS SERVICE, LITIGATION AND CRIMINAL CHARGES. COURT ENFORCEMENT IS EXPENSIVE AND TIME CONSUMING, MAY PRODUCE AN UNDESIRABLE OUTCOME AND WILL LIKELY IRREPARABLY DAMAGE THE RELATIONSHIP BETWEEN THE PROPERTY OWNER AND LAND TRUST. AS SUCH, IT SHOULD BE PURSUED AS A LAST RESORT. NEVERTHELESS, COURT ENFORCEMENT MAY BE NECESSARY TO DEFEND AN EASEMENT, PREVENT OR STOP DAMAGING ACTIVITIES, OR OBTAIN RESTORATION. IN SUCH INSTANCES THE LAND TRUST STAFF SHALL WORK CLOSELY WITH OUTSIDE COUNSEL TO PREPARE AND PRESENT THE STRONGEST POSSIBLE CASE. 6.THIRD PARTY VIOLATIONS THE LAND TRUST VIEWS ITS RELATIONSHIP WITH OWNERS OF CONSERVED LAND AS A PARTNERSHIP. THIS RELATIONSHIP IS BASED ON THE BELIEF THAT WE SHARE A COMMON INTEREST IN GOOD STEWARDSHIP OF THE CONSERVED LAND. WHEN THIRD PERSONS TRESPASS ON CONSERVED LAND AND DAMAGE THE RESOURCES THAT BOTH THE OWNER AND THE LAND TRUST HAVE CONSERVED, THEN THE LAND TRUST SHOULD SEEK TO ENGAGE THE COOPERATION OF THE OWNER IN WORKING COLLABORATIVELY TO STOP THE TRESPASS AND HAVE THE TRESPASSER FIX ANY DAMAGE CAUSED. THE LAND TRUST REVIEWS EACH THIRD PARTY VIOLATION OF A CONSERVATION EASEMENT ON A CASE-BY-CASE BASIS WHEN DECIDING WHAT EDUCATION MEASUREMENTS AND REMEDIES ARE NECESSARY. IF THE TRESPASSER IS UNWILLING TO COOPERATE WITH THE OWNER AND THE LAND TRUST, THEN THE LAND TRUST MAY HAVE TO EXPLORE JUDICIAL REMEDIES FOR THE SITUATION. |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | CONSERVATION EASEMENTS ACCEPTED OR PURCHASED BY BOOTHBAY REGION LAND TRUST ARE NOT RECOGNIZED AS ASSETS OR REVENUES IN THE ACCOMPANYING FINANCIAL STATEMENTS BECAUSE THE BOOTHBAY REGION LAND TRUST DOES NOT HAVE FEE TITLE TO THE PROPERTIES AND THERE ARE NO EXPECTED FUTURE ECONOMIC BENEFITS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS ARE EXPENSED WHEN THE EASEMENTS ARE ACQUIRED. |
| SCHEDULE D, PAGE 3, PART X | BRLT IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. IN ADDITION, BRLT HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. MANAGEMENT HAS EVALUATED BRLT'S TAX POSITIONS AND CONCLUDED THAT BRLT HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. BRLT IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THREE YEARS FOLLOWING THE FILING OF THE RETURN. |
| SCHEDULE D, PAGE 4, PART XIII | SCHEDULE D PART V LINE 4 - USE INVESTMENT INCOME TO SUBSIDIZE OPERATING EXPENSES AND TO MAINTAIN SPECIFIC PROPERTIES |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPECIAL EVENTS | Event1Nm |
| Gross Receipts Event1 | $25,530 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $25,530 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $23,514 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $25,530 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $25,530 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $23,514 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $23,514 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $2,016 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $6,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $505,376 | NoncashContributionsRptF990Amt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $57,000 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | ANY INDIVIDUAL OR HOUSEHOLD (COUPLES ARE TREATED AS ONE MEMBER) THAT MAKE AN ANNUAL CONTRIBUTION TO THE ORGANIZATION IS A MEMBER. IN 2016 THERE WERE OVER 800 MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS ELECT THE BOARD OF DIRECTORS AND OFFICERS AT THE ORGANIZATION'S ANNUAL MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 7B | NO REAL ESTATE OWNED BY THE ORGANIZATION MAY BE TRANSFERRED, EXCHANGED, OR ENDCUMBERED WITHOUT A 2/3 VOTE OF THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE COMPLETED FORM 990 IS GIVEN TO INDIVIDUAL BOARD MEMBERS AT THEIR NEXT SCHEDULED MONTHLY MEETING. AFTER THE FORM 990 IS REVIEWED BY THE BOARD MEMBERS, ANY COMMENTS OR CORRECTIONS ARE GIVEN TO THE ORGANIZATION'S EXECUTIVE DIRECTOR AND BROUGHT TO THE ATTENTION OF THE PREPARER FOR REVISION, IF NECESSARY. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY EACH EMPLOYEE AND BOARD MEMBER MUST CERTIFY THAT HE OR SHE IS IN FULL COMPLIANCE WITHE THE POLICY. WHEN A NEW TRANSACTION OR PROJECT IS UNDER CONSIDERATION BY THE BOARD OR COMMITTEE OF THE ORGANIZATION, INQUIRYT IS MADE OF EACH EMPLOYEE AND BOARD MEMBER AS TO WHETHER THE TRANSACTION OR PROJECT WOULD GIVE RISE TO A CONFLICT. |
| FORM 990, PAGE 6, PART VI, LINE 15A | SALARIES FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR AND OTHER KEY STAFF MEMBERS ARE BASED ON AVERAGES OF SIMILAR ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS, AS REFLECTED IN A WAGE SURVEY OF OTHER MAINE NON PROFIT ORGANIZATIONS. THIS WAS LAST DONE IN 2015. ANNUALLY, THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE RECOMMENDS PAY ADJUSTMENTS FOR THESE POSITIONS BASED ON HISTORICAL JOB PERFORMANCE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ANNUAL FINANCIAL STATEMENTS ARE INCLUDED IN THE ORGANIZATION'S SUMMER NEWSLETTER THAT IS MAILED TO ITS MEMBERS AND IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING NORMAL OFFICE HOURS. |