2016-06-16T09:29:40-05:00 2015-12-31 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 200 WESTBOROUGH MA 01581 990 2015-01-01 046042565 LINCOLN LAND CONSERVATION TRUST LINC 7812599250 PO BOX 10 LINCOLN MA 01773 WILLIAM G CONSTABLE PRESIDENT 7812599250 2016-06-16 1 LINDA M SMITH CPA P00316105 5088717178 2016-06-16 2015 2016-09-27 15:27:22Z WILLIAM G CONSTABLE PO BOX 10 LINCOLN MA 01773 195088 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. 15 15 2 40 0 0 145234 161269 6740 5157 9496 10364 3078 6830 164548 183620 0 0 0 0 42300 47921 0 0 9962 92969 119976 135269 167897 29279 15723 698795 693483 2353 0 696442 693483 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 38567 5157 PROGRAM SERVICE: EDUCATIONEDUCATIONAL EVENTS INCLUDED 13 WALKS AND TALKS, A DIGITAL NATURE PHOTOGRAPHY COURSE FOR KIDS AND A CONSERVATION FILM SERIES OF FOUR FILMS. LLCT PUBLICATIONS INCLUDE A MONTHLY WILDLIFE COLUMN IN THE LOCAL NEWSPAPER, LINCOLN'S OPEN SPACES CALENDAR 2016 AND A PACKAGE OF NOTECARDS ENTITLED FOUR SEASONS OF CONSERVATION. LLCT ALSO CONTINUED TO SELL ITS TWO BOOKS - THE NATURE OF LINCOLN AND A GUIDE TO CONSERVATION LAND IN LINCOLN - AND ITS 2013 TRAIL MAP. IN 2015, LLCT BEGAN A PROJECT, PEOPLE FOR POLLINATORS, IN COLLABORATION WITH THE BIRCHES SCHOOL, A PRIVATE NATURE-BASED ELEMENTARY SCHOOL IN LINCOLN. LLCT WILL HELP PLAN AND PLANT A PERENNIAL POLLINATOR MEADOW ON LLCT LAND AND USE IT TO EDUCATE CHILDREN AND ADULTS ABOUT POLLINATORS. 36824 PROGRAM SERVICES: STEWARDSHIPLLCT MONITORED ALL OF ITS DEEDED CONSERVATION LAND AND CONSERVATION RESTRICTIONS, APPROXIMATELY 500 ACRES IN TOTAL. LLCT STAFF AND SUMMER INTERNS PERFORMED ANNUAL MAINTENANCE OF 40 MILES OF PUBLIC TRAILS. LLCT PARTICIPATED IN WORKDAYS FOR THE CONTROL OF INVASIVE GARLIC MUSTARD AND RAISED AND RELEASED GALLERUCELLA BEETLES FOR THE CONTROL OF PURPLE LOOSESTRIFE. 60102 PROGRAM SERVICE: ACQUISITION LLCT RECEIVED TWO TRAIL EASEMENTS FROM LEXINGTON ROAD DEVELOPMENT LIMITED PARTNERSHIP PROVIDING PUBLIC ACCESS TO THE LLCT-OWNED OPEN SPACE PARCELS OF THE APPLE MEADOW FARM CLUSTER SUBDIVISION ON LEXINGTON ROAD. AS PART OF AN ONGOING PROJECT TO ACQUIRE TRAIL EASEMENTS FOR CRITICAL TRAILS AND TRAIL CONNECTIONS, LLCT RECORDED THREE TRAIL EASEMENTS TO THE TOWN OF LINCOLN CONSERVATION COMMISSION FOR AN IMPORTANT EXISTING TRAIL, THE MOUNT MISERY TO ADAMS WOODS TRAIL. 135493 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 0 0 0 0 1 1 0 0 0 1 5 0 2 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X 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 1.00 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 SUSAN KLEM TRUSTEE THRU 5/26/15 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 RACHEL MUNN TRUSTEE THRU 12/4/15 1.00 1.00 X 0 0 0 PAUL SHORB 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 VICE-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 16.00 24.00 X 0 115235 24295 0 115235 24295 0 0 0 0 0 65380 15613 80276 161269 TRAIL MAP 511130 2370 2370 2015 NATURE CALENDAR 511130 1241 1241 OTHER PROGRAM SERVICE 511130 707 707 BOOK: TRAIL GUIDE 511130 589 589 BOOK: THE NATURE OF L 511130 250 250 5157 10364 10364 18298 15613 11468 6830 6830 183620 5157 0 17194 45000 35625 5625 3750 2921 2190 439 292 5502 5502 3735 3735 7447 3341 2767 1339 35523 27368 4893 3262 2008 2008 CONSERVATION PROJECT EX 42916 42916 PROGRAM SUPPLIES AND AC 22845 20318 1208 1319 167897 135493 22442 9962 68030 60781 20552 12036 84 343 610129 620323 698795 693483 2353 2353 0 X 540154 550111 156288 143372 696442 693483 698795 693483 15723 -18682 0 X 0 1 X 1 0 X 37195 54724 85241 145234 80276 402670 37195 54724 85241 145234 80276 402670 22525 380145 3029 11022 8568 9496 10364 42479 445149 94165 0.85400 0.85980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 88 585.00 2 2 0 1 1 400.00 10000 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 515 ACRES OF LAND IN THE TOWNS OF LINCOLN AND CONCORD, MASSACHUSETTS, A TOTAL OF 78 PARCELS. IT ALSO HELD CONSERVATION EASEMENTS ON 585 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 33911 15613 18298 11468 33911 15613 18298 11468 11468 6830 X 2 0 FAIR MARKET VALUE 1 1 0 PART I, LINE 33: TWO TRAIL EASEMENTS WERE GIVEN ON LAND PROVIDING PUBLIC ACCESS TO OPEN SPACE PARCELS OWNED BY LLCT. THE FAIR MARKET VALUE OF THE EASEMENTS IS ESTIMATED AT $0.00. THE ORGANIZATION TREATS TRAIL EASEMENTS AS A COLLECTION AND DOES NOT REPORT THEIR VALUE IN ITS REVENUE STATEMENT AND BALANCE SHEET. 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 11 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 11A, I LLCT 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0