LINCOLN LAND CONSERVATION TRUST: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
LINCOLN LAND CONSERVATION TRUST (EIN 04-6042565)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-06-11
IRS object ID
201501629349300805
Schema version
2014v5.0
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2015-06-11T14:51:10-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431985162PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180 FLANDERS ROAD - SUITE 200AddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046042565EIN

Business Name BusinessName

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM G CONSTABLEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7812599250PhoneNum
Signature2015-06-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMAUREEN L SULLIVAN CPAPreparerPersonNm
PTINP00296843PTIN
Phone5088717178PhoneNum
Preparation2015-06-11PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM G CONSTABLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$177,941GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LINCOLNCONSERVATION.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1957FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LANDS IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$84,918PYContributionsGrantsAmt
CY Contributions Grants$145,234CYContributionsGrantsAmt
PY Program Service Revenue$9,100PYProgramServiceRevenueAmt
CY Program Service Revenue$6,740CYProgramServiceRevenueAmt
PY Investment Income$8,569PYInvestmentIncomeAmt
CY Investment Income$9,496CYInvestmentIncomeAmt
PY Other Revenue$3,605PYOtherRevenueAmt
CY Other Revenue$3,078CYOtherRevenueAmt
PY Total Revenue$106,192PYTotalRevenueAmt
CY Total Revenue$164,548CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$43,007PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$42,300CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$32,160CYTotalFundraisingExpenseAmt
PY Other Expenses$28,569PYOtherExpensesAmt
CY Other Expenses$92,969CYOtherExpensesAmt
PY Total Expenses$71,576PYTotalExpensesAmt
CY Total Expenses$135,269CYTotalExpensesAmt
PY Revenues Less Expenses$34,616PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$29,279CYRevenuesLessExpensesAmt
Total Assets BOY$659,820TotalAssetsBOYAmt
Total Assets EOY$698,795TotalAssetsEOYAmt
Total Liabilities BOY$2,085TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,353TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$657,735NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$696,442NetAssetsOrFundBalancesEOYAmt
MissionTO PRESERVE THE RURAL CHARACTER OF LINCOLN, TO ACQUIRE AND MAINTAIN UNDEVELOPED LANDS IN TOWN, TO DEVELOP TRAILS THEREIN, TO ESTABLISH SOUND CONSERVATION PRACTICES, AND TO ENCOURAGE PRESERVATION, ENJOYMENT, EDUCATION AND SCIENTIFIC STUDY OF LINCOLN'S NATURAL AREAS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$27,108ExpenseAmt
Grant$0GrantAmt
Revenue$6,740RevenueAmt
DescPROGRAM SERVICE: EDUCATIONMAILED TO ALL TOWN RESIDENTS: (1) A NEWSLETTER WITH EDUCATIONAL INFORMATION CONCERNING CONSERVATION LAND, CONSERVATION PRACTICES, AND CONSERVATION RESOURCES; AND (2) NOTICE OF THE ANNUAL MEETING AND EDUCATIONAL LECTURE. WROTE A MONTHLY WILDLIFE COLUMN FOR THE LOCAL NEWSPAPER. PLANNED AND PUBLICIZED NATURAL HISTORY WALKS AND TALKS ON CONSERVATION ISSUES. HOSTED A CONSERVATION FILM SERIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$42,799ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescPROGRAM SERVICES: STEWARDSHIP OF CONSERVATION LAND, CONSERVATION EASEMENTS AND TRAILSPROVIDED ANNUAL MAINTENANCE OF 40 MILES OF PUBLICLY ACCESSIBLE TRAILS AND APPROXIMATELY 500 ACRES OF LAND, INCLUDING TRAIL MARKING, MAINTAINING BRIDGES, MOWING, CLEARING FIELD EDGES, AND INVASIVE PLANT CONTROL. MONITORED CONSERVATION RESTRICTIONS AND DEEDED CONSERVATION LAND. RAISED AND RELEASED GALERUCELLA BEETLES FOR THE CONTROL OF INVASIVE PURPLE LOOSESTRIFE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$11,115ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescPROGRAM SERVICE: ACQUISITIONRECORDED TWO NEW CONSERVATION DEEDS TOTALING 8 ACRES. EXPLORED OPPORTUNITIES FOR ACQUIRING TRAIL EASEMENTS FOR BOTH NEW AND EXISTING UNPROTECTED TRAILS. SUCCESSFULLY NEGOTIATED 3 TRAIL EASEMENTS TO THE TOWN OF LINCOLN CONSERVATION COMMISSION FOR AN IMPORTANT EXISTING TRAIL AND PROVIDED THE REQUIRED SURVEY PLAN. THE EASEMENTS WILL BE RECORDED IN 2015.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$81,022TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer EntYes (1)BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art ContributionYes (1)DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SUSAN ALLEN
TRUSTEE1.001.00Yes (X)$0$0$0
KENNETH BASSETT
TRUSTEE1.001.00Yes (X)$0$0$0
WILLIAM CONSTABLE
PRESIDENT5.001.00Yes (X)$0$0$0Yes (X)
DANIEL ENGLAND
TRUSTEE1.001.00Yes (X)$0$0$0
ANDREW FALENDER
TRUSTEE1.001.00Yes (X)$0$0$0
JAMES HENDERSON
VICE-CHAIR1.001.00Yes (X)$0$0$0Yes (X)
WESTON HOWLAND III
TREASURER1.001.00Yes (X)$0$0$0Yes (X)
SUSAN KLEM
TRUSTEE1.001.00Yes (X)$0$0$0
GWYNETH LOUD
TRUSTEE2.001.00Yes (X)$0$0$0
ELLEN MEADORS
VICE-TREASURER10.004.00Yes (X)$0$0$0Yes (X)
RACHEL MUNN
TRUSTEE1.001.00Yes (X)$0$0$0
PAUL SHORB
CHAIR2.001.00Yes (X)$0$0$0Yes (X)
NANCY SOULETTE
SECRETARY1.001.00Yes (X)$0$0$0Yes (X)
ANDREW STEVENSON
TRUSTEE1.001.00Yes (X)$0$0$0
SUSAN WELSH
TRUSTEE1.001.00Yes (X)$0$0$0
MEGHAN LYTTON
TRUSTEE2.001.00Yes (X)$0$0$0
ANDREW GNAZZO
TRUSTEE1.001.00Yes (X)$0$0$0
GEOFF MCGEAN
EXECUTIVE DIRECTOR12.0028.00$0$110,000$21,480Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$110,000TotReportableCompRltdOrgAmt
Total Other Compensation$21,480TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$66,040MembershipDuesAmt
Fundraising$11,700FundraisingAmt
All Other Contributions$67,494AllOtherContributionsAmt
Total Contributions$145,234TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAIL MAP511130$2,396$2,396
BOOK: THE NATURE OF L511130$1,301$1,301
2015 NATURE CALENDAR511130$1,224$1,224
OTHER PROGRAM SERVICE511130$992$992
BOOK: TRAIL GUIDE511130$827$827
FieldValueIRS element (for citing)
Total Program Service Revenue$6,740TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,496TotalRevenueColumnAmt
Exclusion$9,496ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$12,981FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$11,700ContriRptFundraisingEventAmt
Fundraising Direct Expenses$13,152FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$171TotalRevenueColumnAmt
Exclusion-$171ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$3,490GamingGrossIncomeAmt
Gaming Direct Expenses$241GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,249TotalRevenueColumnAmt
Exclusion$3,249ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$164,548TotalRevenueColumnAmt
Related Or Exempt Func Income$6,740RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$12,574ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$39,131TotalAmt
Program Services$22,553ProgramServicesAmt
Management And General$6,857ManagementAndGeneralAmt
Fundraising$9,721FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,169TotalAmt
Program Services$1,698ProgramServicesAmt
Management And General$471ManagementAndGeneralAmt
Fundraising$1,000FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,151TotalAmt
Program Services$161ProgramServicesAmt
Management And General$4,132ManagementAndGeneralAmt
Fundraising$2,858FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$54,651TotalAmt
Program Services$27,326ProgramServicesAmt
Management And General$8,744ManagementAndGeneralAmt
Fundraising$18,581FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,883TotalAmt
Management And General$1,883ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PROGRAM SUPPLIES AND AC$19,284$19,284
CONSERVATION PROJECT EX$10,000$10,000

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$135,269TotalAmt
Program Services$81,022ProgramServicesAmt
Management And General$22,087ManagementAndGeneralAmt
Fundraising$32,160FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$69,954BOYAmt
EOY$68,030EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$65,248BOYAmt
EOY$20,552EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,804BOYAmt
EOY$84EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$8,602BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$513,212BOYAmt
EOY$610,129EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$659,820BOYAmt
EOY$698,795EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,085BOYAmt
EOY$2,353EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,085BOYAmt
EOY$2,353EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$491,447BOYAmt
EOY$540,154EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$166,288BOYAmt
EOY$156,288EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$657,735BOYAmt
EOY$696,442EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$659,820BOYAmt
EOY$698,795EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$29,279ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$17,730NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$8,302OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,063CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,195CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$54,724CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$85,241CurrentTaxYearMinus1YearAmt
Current Tax Year$145,234CurrentTaxYearAmt
Total$348,457TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,063CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$37,195CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$54,724CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$85,241CurrentTaxYearMinus1YearAmt
Current Tax Year$145,234CurrentTaxYearAmt
Total$348,457TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$19,201SubstantialContributorsTotAmt
Public Support Total170$329,256PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,360CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,029CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,022CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,568CurrentTaxYearMinus1YearAmt
Current Tax Year$9,496CurrentTaxYearAmt
Total$34,475TotalAmt
FieldValueIRS element (for citing)
Total Support$382,932TotalSupportAmt
Gross Receipts Rltd Activities$71,722GrossReceiptsRltdActivitiesAmt
Public Support CY1700.85980PublicSupportCY170Pct
Public Support PY1700.72000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Historic StructureYes (X)HistoricStructureInd
Total Easements86TotalEasementsCnt
Total Acreage571.00TotalAcreageCnt
Historic Structure Easements2HistoricStructureEasementsCnt
Historic Strctr Easements Aftr2HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement150.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$4,710ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdYes (1)Section170hRqrStsfdInd
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Collection Used PreservationYes (X)CollectionUsedPreservationInd

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

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

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 9:THE VALUE OF CONSERVATION EASEMENTS IS NOT REPORTED IN THE ORGANIZATION'S REVENUE AND EXPENSE STATEMENT. THE TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES THE ORGANIZATION'S ACCOUNTING FOR CONSERVATION EASEMENTS IS GIVEN BELOW.
PART III, LINE 1A:COLLECTIONS - CONSERVATION LAND AND CONSERVATION EASEMENTS: LLCT OWNS LAND, CONSERVATION EASEMENTS AND TRAIL EASEMENTS IN SUPPORT OF ITS CHARITABLE PURPOSE. BECAUSE THESE ASSETS MEET THE CONDITIONS OF A COLLECTION UNDER FASB ACCOUNTING STANDARDS CODIFICATION , THE ACQUISITION OF LAND AND EASEMENTS THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. IF LAND OR CONSERVATION EASEMENTS ARE PURCHASED, THE COSTS ARE REPORTED AS A DECREASE IN THE APPROPRIATE CLASS OF NET ASSETS. IF LAND OR CONSERVATION EASEMENTS ARE SOLD, THE PROCEEDS ARE REPORTED AS AN INCREASE IN THE APPROPRIATE CLASS OF NET ASSETS. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION HAVE NO MARKET VALUE IN THE HANDS OF THE ORGANIZATION AND ARE NOT RECOGNIZED IN THE COMBINING FINANCIAL STATEMENTS. THESE ASSETS ARE SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER COLLECTION ITEMS. STEWARDSHIP POLICIES REGARDING THESE ASSETS INCLUDE PREPARING BASELINE DOCUMENTATION FOR ALL NEW CONSERVATION LAND AND CONSERVATION EASEMENTS; MONITORING ALL DEEDED CONSERVATION LAND AND CONSERVATION EASEMENTS AT LEAST ONCE PER YEAR, AND RESOLVING MINOR CONCERNS AS WELL AS MORE SERIOUS VIOLATIONS; CLEARING ALL TRAILS AT LEAST ONCE PER YEAR; AND MANAGEMENT OF DEEDED LAND, AS REQUIRED. EXPENSES TO INSPECT AND MAINTAIN EASEMENTS AND CONSERVATION LANDS ARE SHOWN AS PART OF STEWARDSHIP EXPENSES IN THE ACCOMPANYING COMBINING STATEMENT OF FUNCTIONAL EXPENSES.
PART III, LINE 4:THE ORGANIZATION OWNED 517 ACRES OF LAND IN THE TOWNS OF LINCOLN AND CONCORD, MASSACHUSETTS, A TOTAL OF 77 PARCELS. IT ALSO HELD CONSERVATION EASEMENTS ON 571 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. ALL TAX PERIODS PRIOR TO 2011 ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ROAD RACEEvent1Nm
Gross Receipts Event1$24,681GrossReceiptsEvent1Amt
Charitable Contri Event1$11,700CharitableContriEvent1Amt
Gross Revenue Event1$12,981GrossRevenueEvent1Amt
Food And Beverage Event1$467FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$12,685OtherDirectExpensesEvent1Amt
Gross Receipts Total$24,681GrossReceiptsTotalAmt
Charitable Contributions Tot$11,700CharitableContributionsTotAmt
Gross Revenue Total Events$12,981GrossRevenueTotalEventsAmt
Food And Beverage Total Events$467FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$12,685OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$13,152DirectExpenseSummaryEventsAmt
Net Income Summary-$171NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JAMES HENDERSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionBOARD MEMBER IS OWNER OF COMPANYRelationshipDescriptionTxt
Transaction$10,073TransactionAmt
TransactionCONTRACTED SERVICES FOR PLANT REMOVALTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Qualified Contrib Other QualifiedContribOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$0NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 33:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION RECEIVED TWO PARCELS OF LAND. THE VALUE IS ESTIMATED TO BE EQUAL TO THE 2014 REAL ESTATE ASSESSMENT. THE ORGANIZATION TREATS CONSERVATION LAND AS A COLLECTION AND DOES NOT REPORT ITS VALUE IN ITS REVENUE STATEMENT AND BALANCE SHEET.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BAN AMENDMENT TO THE DECLARATION OF TRUST PROPOSED BY THE GOVERNING BODY MUST BE APPROVED BY A MAJORITY VOTE OF THE ORGANIZATION'S MEMBERS TAKEN AT AN ANNUAL OR SPECIAL MEETING WHERE A QUORUM OF AT LEAST 7 MEMBERS IS PRESENT. THE TRUST MAY ONLY BE TERMINATED BY A MAJORITY VOTE OF ALL ITS MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11A COPY OF THE FORM 990 IS PROVIDED TO A COMMITTEE OF THE GOVERNING BODY FOR REVIEW AND APPROVAL, WITH A COPY PROVIDED TO THE ENTIRE GOVERNING BODY BEFORE FILING THE FORM. THE RETURN IS ALWAYS AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY TO REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CALL POTENTIAL CONFLICTS OF INTEREST ARE REPORTED TO THE CHAIRMAN OR ANOTHER TRUSTEE. THE CHAIRMAN OR TRUSTEE BRINGS THE SITUATION TO THE ATTENTION OF THE BOARD OF TRUSTEES. THE BOARD DETERMINES WHETHER A CONFLICT EXISTS, AND IF A CONFLICT IS DETERMINED TO EXIST, THE APPROPRIATE RESOLUTION. THE BOARD OF TRUSTEES RESOLVES SUCH QUESTIONS BY VOTE OF A MAJORITY OF THE MEMBERS PRESENT AND VOTING. IF THE CONFLICTED PARTY IS A TRUSTEE, SUCH TRUSTEE IS EXCLUDED FROM THE DELIBERATIONS AND VOTE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE ORGANIZATION.
FORM 990, PART XI, LINE 9:INVENTORY VALUATION ADJUSTMENT -8,302.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

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

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 10AddressLine1Txt
CityLINCOLNCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01773ZIPCd
FieldValueIRS element (for citing)
EIN046132391EIN
Primary ActivitiesLAND PROTECTIONPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 11A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

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

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
RURAL LAND FOUNDATION OF LINCOLN
C$98,651BOARD APPROVED
RURAL LAND FOUNDATION OF LINCOLN
K$54,651BOARD APPROVED

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