VERMONT LAND TRUST INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT LAND TRUST INC (EIN 03-0264836)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-01-12
- IRS object ID
- 201500129349300765
- Schema version
- 2013v4.0
- 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 | 2015-01-12T07:51:22-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 020327524 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATHAN WECHSLER & CO PA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 SCHOOL STREET | AddressLine1 |
| City | LEBANON | City |
| State | NH | State |
| ZIP Code | 03766 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 030264836 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VERMONT LAND TRUST INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VERM | BusinessNameControlTxt |
| Phone | 8022235234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1 |
| City | MONTPELIER | City |
| State | VT | State |
| ZIP Code | 05602 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GILBERT LIVINGSTON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8022235234 | PhoneNum |
| Signature | 2014-12-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ORESTE MOSCA CPA | PreparerPersonNm |
| PTIN | P00366101 | PTIN |
| Phone | 6034482650 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GILBERT LIVINGSTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1 |
| City | MONTPELIER | City |
| State | VT | State |
| ZIP Code | 05602 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $21,798,169 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | VLT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Activity Or Mission | TO CONSERVE LAND FOR THE FUTURE OF VERMONT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $12,666,658 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,323,174 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $751,303 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $664,384 | CYProgramServiceRevenueAmt |
| PY Investment Income | $629,671 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,845,944 | CYInvestmentIncomeAmt |
| PY Other Revenue | $57,790 | PYOtherRevenueAmt |
| CY Other Revenue | $82,868 | CYOtherRevenueAmt |
| PY Total Revenue | $14,105,422 | PYTotalRevenueAmt |
| CY Total Revenue | $16,916,370 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,361,853 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,428,559 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $495,535 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,958,036 | PYOtherExpensesAmt |
| CY Other Expenses | $15,065,170 | CYOtherExpensesAmt |
| PY Total Expenses | $14,319,889 | PYTotalExpensesAmt |
| CY Total Expenses | $18,493,729 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$214,467 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,577,359 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,045,441 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,414,419 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,621,845 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,135,251 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,423,596 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,279,168 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE VERMONT LAND TRUST WORKS WITH INDIVIDUALS, ORGANIZATIONS, AND COMMUNITIES TO CONSERVE LAND FOR THE FUTURE OF VERMONT. SINCE 1977, VLT HAS PERMANENTLY CONSERVED MORE THAN 544,000 ACRES. THIS LAND INCLUDES MORE THAN 790 WORKING FARMS, HUNDREDS OF THOUSANDS OF ACRES OF PRODUCTIVE FORESTLAND, AND NUMEROUS PARCELS OF COMMUNITY LANDS. THIS CONSERVATION WORK CHANGES THE LIVES OF FAMILIES, INVIGORATES FARMS, LAUNCHES NEW BUSINESSES, MAINTAINS SCENIC VISTAS, ENCOURAGES RECREATIONAL OPPORTUNITIES, AND FOSTERS A RENEWED SENSE OF COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $15,993,647 | ExpenseAmt |
| Revenue | $250,792 | RevenueAmt |
| Desc | CONSERVATION WORKTO PROTECT FARMS AND FORESTS FROM THE PRESSURES OF DEVELOPMENT, THE VERMONT LAND TRUST USES CONSERVATION EASEMENTS - A LEGAL TOOL THAT LIMITS DEVELOPMENT ON PRODUCTIVE FARMLAND AND FORESTLAND, AND OTHER MEANINGFUL NATURAL AND COMMUNITY PLACES. WHILE SOME LANDOWNERS CHOOSE TO DONATE THEIR DEVELOPMENT RIGHTS, MANY OTHERS SELL THEM FOR FULL OR PARTIAL VALUE. LANDOWNERS CONTINUE TO OWN, MANAGE, AND PAY TAXES ON THE LAND AND CAN SELL THEIR LAND; HOWEVER, THE CONSERVATION EASEMENT PERMANENTLY REMAINS ON THE PROPERTY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $699,027 | ExpenseAmt |
| Revenue | $64,876 | RevenueAmt |
| Desc | STEWARDSHIP WORKWHEN THE VERMONT LAND TRUST CONSERVES LAND, IT PROMISES TO LOOK AFTER IT FOREVER. THE MORE SUCCESSFUL WE ARE AT CONSERVING LAND, THE GREATER OUR STEWARDSHIP RESPONSIBILITY. PARTNERSHIP IS AT THE CORE OF OUR STEWARDSHIP PROGRAM. IN AN AVERAGE YEAR, OUR STEWARDSHIP STAFF WILL VISIT 100% OF CONSERVED PARCELS AND MEET WITH NEARLY 90 PERCENT OF THE 1,300-PLUS OWNERS OF LAND CONSERVED WITH VLT. DURING THESE VISITS WITH LANDOWNERS, STAFF WILL OFTEN WALK THE LAND AND DISCUSS ISSUES SUCH AS WHETHER ANY SIGNIFICANT LAND-USE CHANGES ARE PLANNED. BY BUILDING THESE RELATIONSHIPS, WE BELIEVE WE REDUCE THE NUMBER OF VIOLATIONS OF CONSERVATION EASEMENT TERMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $294,952 | ExpenseAmt |
| Revenue | $382,629 | RevenueAmt |
| Desc | ATLAS TIMBERLANDS PROJECTTHE ATLAS TIMBERLANDS PROJECT IS A JOINT UNDERTAKING OF THE VERMONT LAND TRUST AND THE NATURE CONSERVANCY. TOGETHER, THE TWO ORGANIZATIONS OWN AND MANAGE APPROXIMATELY 23,000 ACRES OF TIMBERLAND IN THE NORTHERN GREEN MOUNTAINS. THE MANAGEMENT OF THIS LAND PROVIDES DIRECT EXPERIENCE WITH THE CHALLENGES OF OWNING AND MANAGING TIMBERLAND FOR ECONOMIC AND BIODIVERSITY VALUES. THIS EXPERIENCE HAS A DIRECT IMPACT ON OUR ABILITY TO UNDERSTAND AND ADDRESS CONCERNS OF OWNERS OF CONSERVED TIMBERLAND. ALL OF THE LAND IS OPEN TO THE PUBLIC FOR HIKING, HUNTING, AND OTHER NON-MOTORIZED RECREATION. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $169,785 | ExpenseAmt |
| Revenue | $204,966 | RevenueAmt |
| Desc | THE BREWSTER UPLANDS CONSERVATION TRUST IS A PROJECT TO MANAGE 1,000+ ACRES FOR PUBLIC ACCESS RECREATION AND EDUCATIONAL PURPOSES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $169,785 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $204,966 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $17,157,411 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 122 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 51 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CJ | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICK PROVOST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8022235234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1 |
| City | MONTPELIER | City |
| State | VT | State |
| ZIP Code | 05602 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| PETER HAYDEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MOLLY LANGAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH MUYSKENS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARC MIHALY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLIE SINCERBEAUX | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEB BRIGHTON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WALTER POLEMAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN ROBERTS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEATHER DARBY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETE LAND | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLIE TIPPER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN ABBOTT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEIDI CHAMBERLAIN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GILBERT LIVINGSTON | ||||||
| PRESIDENT | 40.00 | $144,411 | $0 | $396 | Yes (X) | |
| ELISE ANNES | ||||||
| VP COMMUNITY RELATIONS | 40.00 | $112,348 | $0 | $1,555 | Yes (X) | |
| DENNIS SHAFFER | ||||||
| VP FOR STEWARDSHIP | 40.00 | $90,909 | $0 | $23,358 | Yes (X) | |
| REBECCA ELDER | ||||||
| SECRETARY | 40.00 | $58,589 | $0 | $5,016 | Yes (X) | |
| NICK RICHARDSON | ||||||
| VP FOR ENTERPRISE | 40.00 | $79,617 | $0 | $20,403 | Yes (X) | |
| SIOBHAN SMITH | ||||||
| VP FOR CONSERVATION | 40.00 | $96,239 | $0 | $3,788 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $582,113 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $54,516 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $9,026 | FederatedCampaignsAmt |
| Membership Dues | $1,093,184 | MembershipDuesAmt |
| Government Grants | $7,552,716 | GovernmentGrantsAmt |
| All Other Contributions | $5,668,248 | AllOtherContributionsAmt |
| Noncash Contributions | $3,181,851 | NoncashContributionsAmt |
| Total Contributions | $14,323,174 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROJECT INCOME | 515100 | $652,157 | $652,157 |
| CONSERVED PROPERTY LOGGING INCOME | 110000 | $12,227 | $12,227 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $664,384 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $427,019 | TotalRevenueColumnAmt |
| Exclusion | $427,019 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $82,868 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $82,868 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,868 | TotalRevenueColumnAmt |
| Exclusion | $82,868 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,294,917 | SecuritiesAmt |
| Other | $2,005,807 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,114,871 | SecuritiesAmt |
| Other | $1,766,928 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,180,046 | SecuritiesAmt |
| Other | $238,879 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,418,925 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $238,879 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,180,046 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,916,370 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $903,263 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,689,933 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $894,222 | TotalAmt |
| Program Services | $447,111 | ProgramServicesAmt |
| Management And General | $302,822 | ManagementAndGeneralAmt |
| Fundraising | $144,289 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,627,304 | TotalAmt |
| Program Services | $1,339,231 | ProgramServicesAmt |
| Management And General | $115,506 | ManagementAndGeneralAmt |
| Fundraising | $172,567 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $687,217 | TotalAmt |
| Program Services | $532,752 | ProgramServicesAmt |
| Management And General | $82,781 | ManagementAndGeneralAmt |
| Fundraising | $71,684 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,816 | TotalAmt |
| Program Services | $152,753 | ProgramServicesAmt |
| Management And General | $32,532 | ManagementAndGeneralAmt |
| Fundraising | $34,531 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,622 | TotalAmt |
| Program Services | $83,622 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,590 | TotalAmt |
| Program Services | $17,469 | ProgramServicesAmt |
| Management And General | $11,241 | ManagementAndGeneralAmt |
| Fundraising | $880 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,141 | TotalAmt |
| Program Services | $121,899 | ProgramServicesAmt |
| Management And General | $56,073 | ManagementAndGeneralAmt |
| Fundraising | $19,169 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,955 | TotalAmt |
| Program Services | $30,270 | ProgramServicesAmt |
| Management And General | $13,924 | ManagementAndGeneralAmt |
| Fundraising | $4,761 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,893 | TotalAmt |
| Program Services | $123,484 | ProgramServicesAmt |
| Management And General | $27,409 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,824 | TotalAmt |
| Program Services | $100,267 | ProgramServicesAmt |
| Management And General | $10,357 | ManagementAndGeneralAmt |
| Fundraising | $9,200 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,918 | TotalAmt |
| Program Services | $22,209 | ProgramServicesAmt |
| Management And General | $10,216 | ManagementAndGeneralAmt |
| Fundraising | $3,493 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,131 | TotalAmt |
| Program Services | $88,131 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,140 | TotalAmt |
| Program Services | $65,403 | ProgramServicesAmt |
| Management And General | $8,850 | ManagementAndGeneralAmt |
| Fundraising | $887 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,225 | TotalAmt |
| Program Services | $17,927 | ProgramServicesAmt |
| Management And General | $14,511 | ManagementAndGeneralAmt |
| Fundraising | $787 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DEVELOPMENT RIGHTS EXPE | $12,305,413 | $12,305,413 | $0 | $0 |
| CONVEYANCE OF PROPERTY | $565,000 | $565,000 | $0 | $0 |
| MISCELLANEOUS | $365,009 | $358,764 | $6,245 | $0 |
| PROJECT FEASIBILITY AND | $176,556 | $176,556 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $790,753 | TotalAmt |
| Program Services | $609,150 | ProgramServicesAmt |
| Management And General | $148,316 | ManagementAndGeneralAmt |
| Fundraising | $33,287 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,493,729 | TotalAmt |
| Program Services | $17,157,411 | ProgramServicesAmt |
| Management And General | $840,783 | ManagementAndGeneralAmt |
| Fundraising | $495,535 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $348,444 | BOYAmt |
| EOY | $340,980 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,080,893 | BOYAmt |
| EOY | $1,691,320 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $548,807 | BOYAmt |
| EOY | $492,635 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,290 | BOYAmt |
| EOY | $757,213 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,608 | BOYAmt |
| EOY | $10,608 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,997,289 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,233,612 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,886,324 | BOYAmt |
| EOY | $6,763,677 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,581,847 | BOYAmt |
| EOY | $7,324,682 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,700,868 | BOYAmt |
| EOY | $3,006,828 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,092,997 | BOYAmt |
| EOY | $3,067,207 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,424,363 | BOYAmt |
| EOY | $12,959,269 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,045,441 | BOYAmt |
| EOY | $36,414,419 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,195 | BOYAmt |
| EOY | $375,268 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,323,375 | BOYAmt |
| EOY | $2,842,395 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,964,275 | BOYAmt |
| EOY | $1,917,588 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,621,845 | BOYAmt |
| EOY | $5,135,251 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,437,403 | BOYAmt |
| EOY | $9,429,147 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,091,428 | BOYAmt |
| EOY | $12,480,471 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,894,765 | BOYAmt |
| EOY | $9,369,550 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,423,596 | BOYAmt |
| EOY | $31,279,168 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,045,441 | BOYAmt |
| EOY | $36,414,419 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,577,359 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,432,931 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $11,229,568 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,702,042 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,304,092 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,414,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,987,558 | CurrentTaxYearAmt |
| Total | $64,637,260 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,229,568 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,702,042 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,304,092 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,414,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,987,558 | CurrentTaxYearAmt |
| Total | $64,637,260 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,689,316 | SubstantialContributorsTotAmt |
| Public Support Total170 | $61,947,944 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $334,340 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $368,376 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $431,262 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $409,560 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $509,887 | CurrentTaxYearAmt |
| Total | $2,053,425 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $824 | CurrentTaxYearMinus4YearsAmt |
| Total | $824 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $3,961 | CurrentTaxYearMinus1YearAmt |
| Total | $3,961 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $66,695,470 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $758,206 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.92880 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92200 | 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 C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $81,574 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $81,574 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $18,412,155 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $18,493,729 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $816,004 | CurrentYearMinus3Amt |
| Current Year Minus2 | $703,461 | CurrentYearMinus2Amt |
| Current Year Minus1 | $865,994 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $3,385,459 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $5,078,189 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $31,720 | CurrentYearMinus3Amt |
| Current Year Minus2 | $25,208 | CurrentYearMinus2Amt |
| Current Year Minus1 | $45,069 | CurrentYearMinus1Amt |
| Current Year | $81,574 | CurrentYearAmt |
| Total | $183,571 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $204,001 | CurrentYearMinus3Amt |
| Current Year Minus2 | $175,865 | CurrentYearMinus2Amt |
| Current Year Minus1 | $216,499 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $846,365 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,269,548 | GrassrootsCeilingAmt |
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 |
| Total Easements | 1953 | TotalEasementsCnt |
| Total Acreage | 442062.00 | TotalAcreageCnt |
| Historic Structure Easements | 4 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 9 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 5538.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $215,138 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,682,135 | BeginningYearBalanceAmt |
| Contributions | $3,323,191 | ContributionsAmt |
| Investment Earnings Or Losses | $3,020,999 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,348,249 | OtherExpendituresAmt |
| Administrative Expenses | $127,278 | AdministrativeExpensesAmt |
| End Year Balance | $21,550,798 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,863,755 | BeginningYearBalanceAmt |
| Contributions | $2,769,672 | ContributionsAmt |
| Investment Earnings Or Losses | $2,218,807 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,013,782 | OtherExpendituresAmt |
| Administrative Expenses | $156,317 | AdministrativeExpensesAmt |
| End Year Balance | $20,682,135 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,969,688 | BeginningYearBalanceAmt |
| Contributions | $2,670,916 | ContributionsAmt |
| Investment Earnings Or Losses | -$245,941 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,396,721 | OtherExpendituresAmt |
| Administrative Expenses | $134,187 | AdministrativeExpensesAmt |
| End Year Balance | $19,863,755 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,675,215 | BeginningYearBalanceAmt |
| Contributions | $5,813,221 | ContributionsAmt |
| Investment Earnings Or Losses | $2,761,648 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,153,128 | OtherExpendituresAmt |
| Administrative Expenses | $127,268 | AdministrativeExpensesAmt |
| End Year Balance | $19,969,688 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,700,077 | BeginningYearBalanceAmt |
| Contributions | $1,460,724 | ContributionsAmt |
| Investment Earnings Or Losses | $1,564,094 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,943,074 | OtherExpendituresAmt |
| Administrative Expenses | $106,606 | AdministrativeExpensesAmt |
| End Year Balance | $15,675,215 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.33000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.48000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $5,087,517 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $833,776 | OtherCostOrOtherBasisAmt |
| Book Value | $5,921,293 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,423,525 | OtherCostOrOtherBasisAmt |
| Depreciation | $688,152 | DepreciationAmt |
| Book Value | $735,373 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $363,532 | OtherCostOrOtherBasisAmt |
| Depreciation | $356,453 | DepreciationAmt |
| Book Value | $7,079 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $34,375 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $254,564 | OtherCostOrOtherBasisAmt |
| Depreciation | $189,007 | DepreciationAmt |
| Book Value | $99,932 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,763,677 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS - CERTIFICATE OF DEPOSIT | $627,000 | F |
| INVESTMENTS - ALTERNATIVE INVESTMENTS | $2,379,828 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,006,828 | TotalBookValueSecuritiesAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| TIMBERLAND INVESTMENTS, NET OF ACCUMULATED DEPLETION | $2,232,207 | C |
| TRANSFERABLE DEVELOPMENT RIGHTS | $835,000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $3,067,207 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CHARITABLE REMAINDER TRUSTS | $1,195,868 |
| TIMBER | $94,040 |
| MISCELLANEOUS RECEIVABLES | $73,333 |
| BENEFICIAL INTEREST IN NET ASSETS HELD BY VERMONT COMMUNITY FOUNDATION | $11,306,828 |
| BEQUESTS RECEIVABLE | $289,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,959,269 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CHARITABLE ANNUITIES | $1,792,588 |
| DEFERRED OPTION PAYMENTS | $125,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,917,588 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,116,229 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,432,931 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,766,928 | OtherRevenueAmt |
| Revenue Not Reported | $3,199,859 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,916,370 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,916,370 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,260,657 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,766,928 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,766,928 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,493,729 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,493,729 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 3: | LEACH N- THE PURPOSES OF THE LEACH N CONSERVATION EASEMENT ARE PRIMARILY TO PRESERVE OF WORKING FARMLAND AND SECONDARILY TO PROTECT THE PROPERTY'S SCENIC AND NATURAL RESOURCE VALUES, PURSUANT TO STATE AND LOCAL CONSERVATION POLICY. THE MODIFICATION TO THE LEACH N EASEMENT STRENGTHENED THE PROTECTION OF THESE PURPOSES BY ADDING 3.3 ACRES TO THE PROTECTED PROPERTY, MOVING A PRE-EXISTING HOUSE RIGHT FROM A HIGHLY VISIBLE HILLSIDE TO A LESS DESIRABLE ROADSIDE LOCATION, AND ADDING AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") TO THE FARMLAND PORTION OF THE PROPERTY. ALSO, IN ACCORDANCE WITH THE TERMS OF THE EASEMENT AND VLT STEWARDSHIP POLICY, THE MODIFICATION INCLUDES A SUBDIVISION APPROVAL. THE MODIFICATION PROTECTS ADDITIONAL LAND ON THE LEACH N FARM AND ENSURES THAT THE FARM'S SCENIC HILLSIDES WILL REMAIN UNDEVELOPED. IN ADDITION, THE OPAV CLEARLY FURTHERS THE AGRICULTURAL PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING AS OPEN FARMLAND. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT PURCHASED THESE ADDITIONAL RIGHTS AND RESTRICTIONS FOR LESS THAN THEIR FAIR MARKET VALUE, AS DETERMINED BY AN APPRAISAL CONDUCTED BY AN INDEPENDENT APPRAISER, WITH FUNDING FROM A PRIVATE DONOR. THE EASEMENT IS CO-HELD BY, AND THE AMENDMENT WAS APPROVED BY, THE VERMONT HOUSING AND CONSERVATION BOARD AND THE VERMONT AGENCY OF AGRICULTURE, FARMS AND MARKETS, AS WELL AS THE VERMONT LAND TRUST'S BOARD OF TRUSTEES. ALLAN - THE CONSERVATION PURPOSES OF THE ALLAN CONSERVATION EASEMENT INCLUDE THE CONSERVATION OF THE NATURAL RESOURCES ASSOCIATED WITH THE PROPERTY. THE MODIFICATION FURTHERS THIS PURPOSE BY ADDING RESTRICTIONS TO THE PROPERTY THAT PROTECT THE NATURAL HABITAT OF THE WILDLIFE AND PLANTS ASSOCIATED WITH 13.4 ACRES OF FLOODPLAIN FOREST, A RARE NATURAL COMMUNITY OF STATE-SIGNIFICANCE, FOUND ON THE PROPERTY. IN ADDITION, THE MODIFICATION CORRECTS THE REFERENCES IN THE EASEMENT TO THE TOTAL ACREAGE OF THE PROTECTED PROPERTY BASED ON MORE ACCURATE MAPPING. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. THE LANDOWNER GRANTED THE ADDITIONAL RESTRICTIONS TO VLT FOR NO CONSIDERATION. THE AMENDMENT WAS APPROVED BY THE VERMONT LAND TRUST'S BOARD OF TRUSTEES. SCHAEFER - THE PRIMARY CONSERVATION PURPOSES OF THE SCHAEFER CONSERVATION EASEMENT ARE THE PRESERVATION OF FARMLAND AS OPEN SPACE FOR SCENIC ENJOYMENT OF THE PUBLIC PURSUANT TO STATE AND LOCAL CONSERVATION POLICY AND THE PROTECTION OF THE NATURAL RESOURCES, INCLUDING PLANT AND WILDLIFE HABITAT, ON THE PROTECTED PROPERTY. THE MODIFICATION TO THE SHAEFER EASEMENT FURTHERED THE NATURAL RESOURCE PROTECTION PURPOSE OF THE EASEMENT BY ADDING 2.5 ACRES TO THE CONSERVED AREA. THE ADDITIONAL LAND CONTAINS VALLEY CLAYPLAIN FOREST, A SIGNIFICANT NATURAL COMMUNITY, AND IS SUBJECT TO SPECIFIC RESTRICTIONS TO PROTECT THIS ECOLOGICAL RESOURCE. THE MODIFICATION CORRECTED SEVERAL SCRIVENER'S ERRORS IN THE DESCRIPTION OF THE PROPERTY. IN ADDITION, THE MODIFICATION RETURNED THE CONSERVED PROPERTY TO ITS ORIGINAL CONFIGURATION BY INCLUDING ALL OF THE PROPERTY LOCATED IN THE TOWN OF NEW HAVEN UNDER THE EASEMENT AND EXCLUDING ALL OF THE LAND IN THE TOWN OF WALTHAM PARCEL RESULTING IN NO NET CHANGE IN THE CONSERVED ACREAGE AND HAVING A NEUTRAL IMPACT ON THE CONSERVATION VALUES OF THE PROPERTY. ALSO, THE MODIFICATION ALLOWS FOR ACCESS TO THE WALTHAM EXCLUDED LANDS. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. THE EASEMENT WAS APPROVED BY THE VERMONT LAND TRUST BOARD OF TRUSTEES. WHY NOT FARM 3 - THE PRIMARY CONSERVATION PURPOSE OF THE WHY NOT FARM 3 CONSERVATION EASEMENT IS THE PRESERVATION OF WORKING FARMLAND PURSUANT TO STATE AND LOCAL CONSERVATION POLICY. THE MODIFICATION TO THE WHY NOT FARM 3 EASEMENT STRENGTHENED THE PROTECTION OF THIS PURPOSE BY ADDING AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") TO THE PROPERTY. THE OPAV CLEARLY FURTHERS THE AGRICULTURAL PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING AS OPEN FARMLAND. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. THE MODIFICATION WAS APPROVED BY THE VERMONT LAND TRUST'S BOARD OF TRUSTEES. NORMANDEAU - THE PURPOSE OF THE NORMANDEAU CONSERVATION EASEMENT IS TO FURTHER THE POLICIES OF THE STATE OF VERMONT DESIGNED TO FOSTER THE CONSERVATION OF THE STATE'S AGRICULTURAL, FOREST AND OTHER NATURAL RESOURCE VALUES. AT THE TIME OF CONSERVATION, THE LANDOWNERS RETAINED THE RIGHT TO BUILD A SINGLE-FAMILY HOME ON THE PROPERTY AND SUBDIVIDE AND RELEASE FROM THE EASEMENT A TWO ACRE PARCEL ASSOCIATED WITH THE HOUSE. THE MODIFICATION TO THE NORMANDEAU CONSERVATION EASEMENT FURTHERED THE CONSERVATION PURPOSES BY TERMINATING THESE RETAINED RIGHTS, THEREBY FURTHER LIMITING FUTURE DEVELOPMENT OF THE PROPERTY. THE LANDOWNERS DONATED THE RIGHTS TO VLT WITHOUT CONSIDERATION. THE MODIFICATION WAS APPROVED BY THE VERMONT LAND TRUST BOARD OF TRUSTEES. WOODLAWN FARM, INC. - THE CONSERVATION PURPOSES OF THE WOODLAWN FARM CONSERVATION EASEMENT ARE THE PRESERVATION OF WORKING FARMLAND AND THE CONSERVATION OF SCENIC AND NATURAL RESOURCES FOR THE ENJOYMENT OF THE PUBLIC. THE MODIFICATION TO THE WOODLAWN FARM EASEMENT STRENGTHENED THE PROTECTION OF THESE PURPOSES BY ADDING 3.3 ACRES TO THE PROTECTED PROPERTY AND REPLACING A RIGHT OF FIRST REFUSAL WITH AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV"). THE OPAV CLEARLY FURTHERS THE PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING AS OPEN FARMLAND. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT PURCHASED THESE ADDITIONAL RIGHTS AND RESTRICTIONS FOR LESS THAN THEIR FAIR MARKET VALUE, AS DETERMINED BY AN APPRAISAL CONDUCTED BY AN INDEPENDENT APPRAISER, WITH FUNDING FROM A PRIVATE DONOR. THE AMENDMENT WAS APPROVED BY THE VERMONT LAND TRUST'S BOARD OF TRUSTEES. VAUGHN RIVER RD - THE PRIMARY CONSERVATION PURPOSE OF THE VAUGHN RIVER RD CONSERVATION EASEMENT IS THE PRESERVATION OF WORKING FARMLAND, AS SUPPORTED BY VERMONT LAW AND POLICY. THE VAUGHN RIVER RD FARM CONSISTS OF TWO NON-CONTIGUOUS PARCELS, THE RIVER ROAD PARCEL AND THE SANDGATE ROAD PARCEL. THE EASEMENT MODIFICATION FURTHERS THE PROTECTION OF WORKING FARMLAND BY REPLACING A RIGHT OF FIRST REFUSAL WITH AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") ON THE SANDGATE ROAD PARCEL. THE OPAV WILL KEEP THE LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING AS OPEN FARMLAND. ALSO, IN ACCORDANCE WITH THE TERMS OF THE ORIGINAL EASEMENT AND VLT STEWARDSHIP POLICY, THE MODIFICATION INCLUDES AN APPROVAL TO SUBDIVIDE AND SEPARATELY CONVEY THE RIVER ROAD AND SANDGATE ROAD PARCELS, RESULTING IN TWO VIABLE AGRICULTURAL UNITS INSTEAD OF ONLY ONE. TO SUPPORT THE INDEPENDENT AGRICULTURAL OPERATION OF THE SANDGATE ROAD PARCEL, THE MODIFICATION ALLOWS FOR A SIZED CAPPED (2,500 FT2) SINGLE-FAMILY DWELLING IN ONE OF TWO SPECIFIED LOCATIONS THAT HAVE LITTLE TO NO IMPACT ON TILLABLE SOILS. CONCURRENTLY, THE MODIFICATION ELIMINATES THE RIGHT TO BUILD RESIDENTIAL RENTAL HOUSING UNIT ON THE RIVER ROAD PARCEL. FINALLY, THE MODIFICATION ENHANCES THE AGRICULTURAL VIABILITY OF THE PROPERTY BY ADDING THE RIGHT TO PROVIDE FARM EMPLOYEE HOUSING ON THE PROPERTY. SUCH HOUSING IS CRITICAL TO FARM OPERATIONS IN RURAL AREAS WITH FEW TO NO AFFORDABLE HOUSING OPTIONS. THE HOLDERS HAVE THE SOLE DISCRETION TO APPROVE THE EMPLOYEE HOUSING, IF THE LANDOWNER DEMONSTRATES THAT THE EMPLOYEE HOUSING IS NECESSARY TO THE FARM BUSINESS, IS LOCATED WITHIN AN EXISTING BUILDING COMPLEX, IS DESIGNED AND SIZED TO BE NO LARGER THAN NECESSARY TO MEET THE NEEDS OF THE CURRENT AND REASONABLY FORESEEABLE FARM BUSINESS, IS A NON-MONETARY BENEFIT OF EMPLOYMENT AND IS OTHERWISE CONSISTENT WITH THE PURPOSES OF THE EASEMENT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. AN APPRAISAL CONDUCTED BY AN INDEPENDENT APPRAISER VERIFIED THAT THE VALUE OF THE ADDITIONAL RESTRICTIONS EXCEEDED ANY VALUE TO THE LANDOWNER ASSOCIATED WITH THE EASEMENT MODIFICATION. THE EASEMENT IS CO-HELD BY, AND THE AMENDMENT WAS APPROVED BY, THE VERMONT HOUSING AND CONSERVATION BOARD AND THE VERMONT AGENCY OF AGRICULTURE, FARMS AND MARKETS, AS WELL AS THE VERMONT LAND TRUST'S BOARD OF TRUSTEES. CONTINUED ON SCHEDULE O. |
| PART II, LINE 9: | EASEMENTS ACQUIRED BY THE TRUST ARE PERPETUAL CONSERVATION EASEMENTS, EACH OF WHICH CONTAINS NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY THE TRUST. SINCE THESE EASEMENTS HAVE NO MARKETABLE VALUE AND BECAUSE THE OBLIGATION TO MONITOR AND ENFORCE EASEMENTS CONSTITUTE PERMANENT ORGANIZATIONAL LIABILITIES, THEY ARE NOT RECORDED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. ALL EASEMENTS ACQUIRED BY PURCHASE ARE EXPENSED AS DEVELOPMENT RIGHTS IN THE STATEMENT OF FUNCTIONAL EXPENSES. |
| PART V, LINE 4: | VERMONT LAND TRUST'S ENDOWMENTS SUPPORT A VARIETY OF USES INCLUDING: - FUNDING THE LAND AND CONSERVATION EASEMENT STEWARDSHIP PROGRAM - ENFORCING CONSERVATION EASEMENT VIOLATIONS - PROVIDING CONSERVATION PROJECT SUPPORT - PROVIDING SUPPORT FOR GENERAL LAND CONSERVATION OPERATIONS |
| PART X, LINE 2: | THE TRUST ADOPTED THE ACCOUNTING METHODS UNDER FASB ASC SECTION 740-10 FOR UNCERTAIN TAX POSITIONS (UTP) ON JULY 1, 2009. THE UTP RULES PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN IN AN ORGANIZATION'S TAX RETURN. THE TRUST BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MIGHT RESULT IN A MATERIAL IMPACT ON THE TRUST'S STATEMENTS OF FINANCIAL POSITION, ACTIVITIES AND CHANGES IN NET ASSETS AND CASH FLOWS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF TIMBER HARVEST EXPENSE AND DEPLETION $243,641 COST OF LAND SOLD $1,523,287 TOTAL $1,766,928 |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF TIMBER HARVEST EXPENSE AND DEPLETION $243,641 COST OF LAND SOLD $1,523,287 TOTAL $1,766,928 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 26 | ContributionCnt |
| Noncash Contributions Rpt F990 | $122,851 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 21 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | ZERO VALUE | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,059,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 22 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 32B: | VERMONT LAND TRUST USES A BROKERAGE FIRM TO SELL STOCK GIFTS AND REALTORS TO SELL REAL ESTATE. |
| PART I, LINE 33: | VERMONT LAND TRUST DOES NOT RECORD AS REVENUE DONATIONS OF CONSERVATION EASEMENTS BECAUSE THEY HAVE NO MARKETABLE VALUE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE VERMONT LAND TRUST IS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE VERMONT LAND TRUST IS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION'S MEMBERS HAVE THE FOLLOWING RIGHTS: TO RECEIVE NOTICE OF AND PARTICIPATE IN THE ORGANIZATION'S ANNUAL MEETING, TO NOMINATE CANDIDATES TO SERVE ON THE BOARD OF TRUSTEES, TO ELECT THE BOARD OF TRUSTEES, TO PETITION FOR SPECIAL MEETINGS OF THE MEMBERSHIP, AND TO APPROVE ANY CHANGES TO THE CORPORATE BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE DIRECTOR OF FINANCE, THE PRESIDENT AND THE BOARD'S FINANCE AND INVESTMENTS COMMITTEE REVIEW THE 990 BEFORE FILING. AFTER THIS REVIEW THE DRAFT 990 IS CIRCULATED TO THE ENTIRE BOARD FOR A FINAL REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR STAFF AND BOARD MEMBERS ARE REMINDED OF THE PROVISIONS OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, AND COMPLETE A CONFLICT OF INTEREST FORM. A STAFF SYSTEM IDENTIFIES IN ADVANCE ALL POTENTIAL TRANSACTIONS THAT COULD INVOLVE A CONFLICT, AND THE BOARD REVIEWS ALL SUCH CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARY SURVEYS FOR THE REGION FROM VARIOUS SOURCES ARE REVIEWED AND COMPARED TO CURRENT PAY SCALES BY A COMMITTEE OF THE BOARD OF TRUSTEES. FROM TIME TO TIME AN OUTSIDE CONSULTANT IS EMPLOYED TO REVIEW COMPENSATION LEVELS. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF THE COMPLETE, AUDITED FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. A SUMMARY OF OUR FINANCIAL STATEMENTS IS PUBLISHED ANNUALLY IN OUR ANNUAL REPORT, AND DISTRIBUTED TO EACH MEMBER OF THE ORGANIZATION. THIS REPORT IS ALSO AVAILABLE TO THE GENERAL PUBLIC. COPIES OF THE 990 AND THE AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON OUR WEBSITE, VLT.ORG. OUR CONFLICT OF INTEREST POLICY IS ALSO AVAILABLE ON REQUEST. |
| SCHEDULE D, PART II, LINE 3 | PIGEON N&J - THE PURPOSE OF THE PIGEON N&J CONSERVATION EASEMENT IS TO PROTECT WORKING FARMLAND, AS WELL AS THE NATURAL RESOURCE AND SCENIC VALUES ASSOCIATED WITH THE PROPERTY. THE EASEMENT MODIFICATION FURTHERS THE PROTECTION OF WORKING FARMLAND BY REPLACING A RIGHT OF FIRST REFUSAL WITH AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV"). THE OPAV WILL KEEP THE LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING AS OPEN FARMLAND. IN ADDITION, THE MODIFICATION PROVIDES THAT THE LANDOWNER MAY SEEK THE EASEMENT HOLDERS' APPROVAL OF A NEW LOCATION FOR AN EXISTING FARM LABOR HOUSING UNIT RIGHT. CONSISTENT WITH THE AGRICULTURAL VIABILITY PURPOSE OF THE EASEMENT, THE MODIFICATION CLARIFIES THE LANDOWNER'S RIGHTS TO CONDUCT RURAL ENTERPRISES ON THE PROPERTY THAT ARE COMPATIBLE WITH THE AGRICULTURAL AND OTHER VALUES OF THE PROPERTY. THE MODIFICATION CONFORMED THE BOUNDARY LINES OF TWO ONE-ACRE LOTS EXCLUDED FROM THE EASEMENT WITH LOCAL ZONING REQUIREMENTS, THEREBY MAINTAINING THE ORIGINAL INTENT OF THE EASEMENT. FINALLY, THE MODIFICATION ALLOWS THE FIVE-ACRE FARMSTEAD COMPLEX, WHICH INCLUDES A HOME AND AGING INFRASTRUCTURE NO LONGER CONTRIBUTING TO THE AGRICULTURAL OPERATIONS OF THE PROPERTY, TO BE HELD IN SEPARATE OWNERSHIP, WHILE REMAINING SUBJECT TO RESTRICTIONS AGAINST FURTHER DEVELOPMENT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. AN APPRAISAL CONDUCTED BY AN INDEPENDENT APPRAISER VERIFIED THAT THE VALUE OF THE ADDITIONAL RESTRICTIONS EXCEEDED ANY VALUE TO THE LANDOWNER ASSOCIATED WITH THE EASEMENT MODIFICATION. THE EASEMENT IS CO-HELD BY, AND THE AMENDMENT WAS APPROVED BY, THE VERMONT HOUSING AND CONSERVATION BOARD AND THE VERMONT AGENCY OF AGRICULTURE, FARMS AND MARKETS, AS WELL AS THE VERMONT LAND TRUST'S BOARD OF TRUSTEES. RIVER VIEW FARM - THE CONSERVATION PURPOSE OF THE RIVER VIEW FARM CONSERVATION EASEMENT IS THE PRESERVATION OF AGRICULTURAL, FORESTRY, OPEN SPACE, RECREATIONAL, SCENIC AND NATURAL RESOURCE VALUES OF THE PROPERTY. THE MODIFICATION TO THE RIVER VIEW FARM EASEMENT STRENGTHENED THE PROTECTION OF THE AGRICULTURAL, FORESTRY AND OPEN SPACE VALUES OF THE PROPERTY BY ADDING AN OPTION TO PURCHASE AT AGRICULTURAL VALUE ("OPAV") TO THE PROPERTY. THE OPAV CLEARLY FURTHERS THE AGRICULTURAL PURPOSES OF THE EASEMENT BY KEEPING THE AGRICULTURAL LAND AFFORDABLE TO FARMERS, AS SUPPORTED BY VERMONT LAW AND POLICY, WHICH RESULTS IN THE LAND REMAINING AS OPEN FARMLAND. ALSO, THE MODIFICATION ADDS RESTRICTIONS TO THE PROPERTY PROTECTING THE 17-ACRES OF THE SILVER MAPLE-OSTRICH FERN RIVERINE FLOODPLAIN FOREST NATURAL COMMUNITY AS WELL AS THE VEGETATION ALONG THE BANKS OF THE CONNECTICUT RIVER AND A TRIBUTARY THERETO LOCATED ON THE PROPERTY. IN ADDITION, THE MODIFICATION CODIFIED THE PUBLIC'S RECREATIONAL ACCESS TO THE CONNECTICUT RIVER ACROSS THE PROPERTY. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT PURCHASED THESE ADDITIONAL RIGHTS AND RESTRICTIONS FOR LESS THAN THEIR FAIR MARKET VALUE, AS DETERMINED BY AN APPRAISAL CONDUCTED BY AN INDEPENDENT APPRAISER. THE STATE OF VERMONT PROVIDED FUNDING FOR THE ACQUISITION OF THESE RIGHTS. THE AMENDMENT ADDED THE VERMONT HOUSING & CONSERVATION BOARD AND THE VERMONT AGENCY OF AGRICULTURE FOOD AND MARKETS AS CO-HOLDER OF THE EASEMENT. THE AMENDMENT WAS APPROVED BY THE VERMONT LAND TRUST'S BOARD OF TRUSTEES. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BREWSTER UPLANDS CONSERVATION TRUST LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1 |
| City | MONTPELIER | City |
| State | VT | State |
| ZIP Code | 05602 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273840843 | EIN |
| Primary Activities | MANAGE A 1,000+ ACRES FOR PUBLIC ACCESS RECREATION AND EDUCATIONAL PURPOSES | PrimaryActivitiesTxt |
| Legal Domicile State | VT | LegalDomicileStateCd |
| Total Income | $204,966 | TotalIncomeAmt |
| End Of Year Assets | $1,441,668 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VERMONT LAND TRUST INC | BusinessNameLine1 |
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