VERMONT LAND TRUST INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- VERMONT LAND TRUST INC (EIN 03-0264836)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2015-12-14
- IRS object ID
- 201533489349300903
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-12-14T10:27:25-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | 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 | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 SCHOOL STREET | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03766 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | 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 | BusinessNameLine1Txt |
| 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 | AddressLine1Txt |
| City | MONTPELIER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05602 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GILBERT LIVINGSTON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8022235234 | PhoneNum |
| Signature | 2015-12-08 | 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 | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | 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 | AddressLine1Txt |
| City | MONTPELIER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,657,794 | 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 | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 46 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,323,174 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,809,042 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $664,384 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,320,269 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,845,944 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,221,692 | CYInvestmentIncomeAmt |
| PY Other Revenue | $82,868 | PYOtherRevenueAmt |
| CY Other Revenue | $82,229 | CYOtherRevenueAmt |
| PY Total Revenue | $16,916,370 | PYTotalRevenueAmt |
| CY Total Revenue | $13,433,232 | 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 | $3,428,559 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,444,515 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $495,002 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,065,170 | PYOtherExpensesAmt |
| CY Other Expenses | $8,035,768 | CYOtherExpensesAmt |
| PY Total Expenses | $18,493,729 | PYTotalExpensesAmt |
| CY Total Expenses | $11,480,283 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,577,359 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,952,949 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,414,419 | TotalAssetsBOYAmt |
| Total Assets EOY | $42,896,850 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,135,251 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,128,242 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,279,168 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,768,608 | 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 | $8,931,407 | ExpenseAmt |
| Revenue | $905,112 | 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 | $743,956 | ExpenseAmt |
| Revenue | $59,613 | 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 | $79,431 | ExpenseAmt |
| Revenue | $46,234 | 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 | $205,734 | ExpenseAmt |
| Revenue | $348,373 | 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 | $205,734 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $348,373 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $9,960,528 | 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 | Yes (1) | 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 | 46 | 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 | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 1 | Form8282FiledCnt |
| 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8022235234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8 BAILEY AVENUE | AddressLine1Txt |
| City | MONTPELIER | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05602 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|
| SHERI LARSEN | |||||||
| 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 | ||
| MARY MCBRYDE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETE LAND | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHERINE SIMS | |||||||
| 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 | ||
| KARINA WARSHAW | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NOAH HOSKINS-FORSYTHE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GILBERT LIVINGSTON | |||||||
| PRESIDENT | 40.00 | $130,037 | $0 | $16,618 | Yes (X) | ||
| ELISE ANNES | |||||||
| VP COMMUNITY RELATIONS | 40.00 | $113,783 | $0 | $1,075 | Yes (X) | ||
| REBECCA ELDER | |||||||
| SECRETARY | 40.00 | $45,161 | $0 | $19,350 | Yes (X) | ||
| NICK RICHARDSON | |||||||
| VP FOR ENTERPRISE | 40.00 | $85,364 | $0 | $18,807 | Yes (X) | ||
| SIOBHAN SMITH | |||||||
| VP FOR CONSERVATION | 40.00 | $85,368 | $0 | $18,812 | Yes (X) | ||
| DENNIS SHAFFER | |||||||
| VP FOR STEWARDSHIP | 40.00 | $139,735 | $0 | $8,040 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $599,448 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $82,702 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM MACLAY ARCHITECTS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4509 MAIN STREET | AddressLine1Txt |
| City | WAITSFIELD | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05673 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | DESIGN AND SUPERVISE OFFICE RENOVATION | ServicesDesc |
| Compensation | $104,987 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $7,462 | FederatedCampaignsAmt |
| Membership Dues | $1,113,046 | MembershipDuesAmt |
| Government Grants | $5,008,490 | GovernmentGrantsAmt |
| All Other Contributions | $4,680,044 | AllOtherContributionsAmt |
| Noncash Contributions | $3,159,500 | NoncashContributionsAmt |
| Total Contributions | $10,809,042 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROJECT INCOME | 515100 | $1,300,482 | $1,300,482 |
| FARM INCOME | 110000 | $12,612 | $12,612 |
| CONSERVED PROPERTY LOGGING INCOME | 110000 | $7,175 | $7,175 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,320,269 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $392,769 | TotalRevenueColumnAmt |
| Exclusion | $392,769 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $82,229 | 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 | $82,229 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,229 | TotalRevenueColumnAmt |
| Exclusion | $82,229 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,458,550 | SecuritiesAmt |
| Other | $594,935 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,668,690 | SecuritiesAmt |
| Other | $555,872 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $789,860 | SecuritiesAmt |
| Other | $39,063 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $828,923 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,063 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $789,860 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,433,232 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,359,332 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,264,858 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $907,725 | TotalAmt |
| Program Services | $445,845 | ProgramServicesAmt |
| Management And General | $315,111 | ManagementAndGeneralAmt |
| Fundraising | $146,769 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,694,717 | TotalAmt |
| Program Services | $1,391,501 | ProgramServicesAmt |
| Management And General | $138,747 | ManagementAndGeneralAmt |
| Fundraising | $164,469 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700,513 | TotalAmt |
| Program Services | $532,074 | ProgramServicesAmt |
| Management And General | $102,722 | ManagementAndGeneralAmt |
| Fundraising | $65,717 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,560 | TotalAmt |
| Program Services | $74,787 | ProgramServicesAmt |
| Management And General | $36,282 | ManagementAndGeneralAmt |
| Fundraising | $30,491 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,134 | TotalAmt |
| Program Services | $84,134 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,501 | TotalAmt |
| Program Services | $11,902 | ProgramServicesAmt |
| Management And General | $16,590 | ManagementAndGeneralAmt |
| Fundraising | $1,009 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,362 | TotalAmt |
| Program Services | $111,774 | ProgramServicesAmt |
| Management And General | $61,278 | ManagementAndGeneralAmt |
| Fundraising | $23,310 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,453 | TotalAmt |
| Program Services | $33,842 | ProgramServicesAmt |
| Management And General | $18,553 | ManagementAndGeneralAmt |
| Fundraising | $7,058 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,954 | TotalAmt |
| Program Services | $136,356 | ProgramServicesAmt |
| Management And General | $52,598 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,413 | TotalAmt |
| Program Services | $108,323 | ProgramServicesAmt |
| Management And General | $7,185 | ManagementAndGeneralAmt |
| Fundraising | $7,905 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,750 | TotalAmt |
| Program Services | $20,350 | ProgramServicesAmt |
| Management And General | $11,156 | ManagementAndGeneralAmt |
| Fundraising | $4,244 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,770 | TotalAmt |
| Program Services | $162,770 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,300 | TotalAmt |
| Program Services | $84,512 | ProgramServicesAmt |
| Management And General | $14,788 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,773 | TotalAmt |
| Program Services | $29,572 | ProgramServicesAmt |
| Management And General | $15,981 | ManagementAndGeneralAmt |
| Fundraising | $1,220 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DEVELOPMENT RIGHTS EXPE | $5,739,060 | $5,739,060 | $0 | $0 |
| PROFESSIONAL FEES | $227,400 | $91,744 | $127,880 | $7,776 |
| CHARITABLE GIFT ANNUITY | $190,355 | $190,355 | $0 | $0 |
| OTHER OPERATING EXPENSE | $135,458 | $77,106 | $42,272 | $16,080 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,085 | TotalAmt |
| Program Services | $634,521 | ProgramServicesAmt |
| Management And General | $63,610 | ManagementAndGeneralAmt |
| Fundraising | $18,954 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,480,283 | TotalAmt |
| Program Services | $9,960,528 | ProgramServicesAmt |
| Management And General | $1,024,753 | ManagementAndGeneralAmt |
| Fundraising | $495,002 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,980 | BOYAmt |
| EOY | $559,900 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,691,320 | BOYAmt |
| EOY | $1,376,534 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $492,635 | BOYAmt |
| EOY | $234,175 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $161,448 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $757,213 | BOYAmt |
| EOY | $414,068 | 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 | $16,219,257 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,332,912 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,763,677 | BOYAmt |
| EOY | $14,886,345 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,324,682 | BOYAmt |
| EOY | $6,678,754 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,006,828 | BOYAmt |
| EOY | $2,589,303 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,067,207 | BOYAmt |
| EOY | $3,125,276 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,959,269 | BOYAmt |
| EOY | $12,860,439 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,414,419 | BOYAmt |
| EOY | $42,896,850 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,268 | BOYAmt |
| EOY | $322,636 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,842,395 | BOYAmt |
| EOY | $7,668,501 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,917,588 | BOYAmt |
| EOY | $2,137,105 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,135,251 | BOYAmt |
| EOY | $10,128,242 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,429,147 | BOYAmt |
| EOY | $11,508,882 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,480,471 | BOYAmt |
| EOY | $11,581,227 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,369,550 | BOYAmt |
| EOY | $9,678,499 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,279,168 | BOYAmt |
| EOY | $32,768,608 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,414,419 | BOYAmt |
| EOY | $42,896,850 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,952,949 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$463,509 | 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $13,702,042 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,304,092 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,414,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,987,558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,129,311 | CurrentTaxYearAmt |
| Total | $65,537,003 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,702,042 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,304,092 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,414,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,987,558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,129,311 | CurrentTaxYearAmt |
| Total | $65,537,003 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,638,897 | SubstantialContributorsTotAmt |
| Public Support Total170 | $61,898,106 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $368,376 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $431,262 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $409,560 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $509,887 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $474,998 | CurrentTaxYearAmt |
| Total | $2,194,083 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $3,961 | CurrentTaxYearMinus2YearsAmt |
| Total | $3,961 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $67,735,047 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $192,762 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.91380 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92880 | 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 | $47,428 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $47,428 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $11,432,855 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $11,480,283 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $724,014 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $181,004 | 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 | $703,461 | CurrentYearMinus3Amt |
| Current Year Minus2 | $865,994 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $724,014 | CurrentYearAmt |
| Total | $3,293,469 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $4,940,204 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $25,208 | CurrentYearMinus3Amt |
| Current Year Minus2 | $45,069 | CurrentYearMinus2Amt |
| Current Year Minus1 | $81,574 | CurrentYearMinus1Amt |
| Current Year | $47,428 | CurrentYearAmt |
| Total | $199,279 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $175,865 | CurrentYearMinus3Amt |
| Current Year Minus2 | $216,499 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $181,004 | CurrentYearAmt |
| Total | $823,368 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,235,052 | 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 | 1993 | TotalEasementsCnt |
| Total Acreage | 449173.00 | TotalAcreageCnt |
| Historic Structure Easements | 4 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 0 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 11 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 5828.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $229,101 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,550,798 | BeginningYearBalanceAmt |
| Contributions | $1,587,873 | ContributionsAmt |
| Investment Earnings Or Losses | $683,671 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,315,653 | OtherExpendituresAmt |
| Administrative Expenses | $168,135 | AdministrativeExpensesAmt |
| End Year Balance | $20,338,554 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| 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 Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.34000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.51000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15000 | 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 | $12,664,616 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $833,776 | OtherCostOrOtherBasisAmt |
| Book Value | $13,498,392 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,003,090 | OtherCostOrOtherBasisAmt |
| Depreciation | $748,562 | DepreciationAmt |
| Book Value | $1,254,528 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $382,020 | OtherCostOrOtherBasisAmt |
| Depreciation | $363,408 | DepreciationAmt |
| Book Value | $18,612 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $52,673 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $283,082 | OtherCostOrOtherBasisAmt |
| Depreciation | $220,942 | DepreciationAmt |
| Book Value | $114,813 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,886,345 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS - CERTIFICATE OF DEPOSIT | $154,500 | F |
| INVESTMENTS - ALTERNATIVE INVESTMENTS | $2,434,803 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,589,303 | TotalBookValueSecuritiesAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| TIMBERLAND INVESTMENTS, NET OF ACCUMULATED DEPLETION | $2,213,776 | C |
| TRANSFERABLE DEVELOPMENT RIGHTS | $835,000 | F |
| OPTION PAYMENT | $75,500 | C |
| YANKEE FARM CREDIT | $1,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $3,125,276 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CHARITABLE REMAINDER TRUSTS | $1,135,676 |
| TIMBER | $28,040 |
| MISCELLANEOUS RECEIVABLES | $89,309 |
| BENEFICIAL INTEREST IN NET ASSETS HELD BY VERMONT COMMUNITY FOUNDATION | $11,424,314 |
| BEQUESTS RECEIVABLE | $183,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,860,439 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CHARITABLE ANNUITIES | $1,987,105 |
| DEFERRED OPTION PAYMENTS | $150,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,137,105 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,525,595 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$463,509 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $555,872 | OtherRevenueAmt |
| Revenue Not Reported | $92,363 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,433,232 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,433,232 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,036,155 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $555,872 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $555,872 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,480,283 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,480,283 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 3: | ELLIS HOME/TARTE LOTS, GEORGIA, VT - THE PURPOSES OF THE ELLIS FARM CONSERVATION EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND FORESTRY LANDS, SOIL RESOURCES AND THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE MODIFICATION TO THE ELLIS 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 TWO OF THE FIVE NONCONTIGUOUS PARCELS THAT COMPRISE THE PROTECTED PROPERTY. 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 IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. VLT CO-HOLDS THE EASEMENT WITH THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB") AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM"). BOTH VHCB AND VAAFM APPROVED THE AMENDMENT. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. THE AMENDMENT WAS APPROVED BY VLT'S BOARD OF TRUSTEES. HORNBECK-FARR EAST, ORWELL, VT - THE PURPOSES OF THE HORNBECK-FARR EAST FARM CONSERVATION EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND FORESTRY LANDS, SOIL RESOURCES AND THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE MODIFICATION TO THE HORNBECK-FARR EAST 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 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 IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. SIMILARLY, THE MODIFICATION RECONFIGURED THE FARMSTEAD COMPLEX AND ADDED A SOLE DISCRETION FARM LABOR HOUSE RIGHT, BOTH ESSENTIAL TO THE VIABILITY OF THE FARM OPERATION AND CONSEQUENTLY THE MAINTENANCE OF THE AGRICULTURAL NATURE OF THE COUNTRYSIDE. IN ADDITION, THE MODIFICATION ADDED SPECIAL PROTECTIONS FOR CLAYPLAIN FOREST AND RIPARIAN HABITAT ON THE PROPERTY, INCLUDING HABITAT FOR RARE FISH, PLANT AND BIRD SPECIES. THE EASEMENT IS CO-HELD BY VLT, THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB"), AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM" AND TOGETHER WITH VLT AND VHCB, THE "CO-HOLDERS"). THE CO-HOLDERS PAID LESS THAN FULL FAIR MARKET VALUE FOR THE ADDITIONAL RESTRICTIONS, THE VALUE OF WHICH WAS DETERMINED BY AN INDEPENDENT APPRAISER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VHCB, VAAFM AND THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION TO ENHANCE THE RESTRICTIONS ON THE HORNBECK-FARR EAST FARM. MCGRATH, GLOVER, VT - FURTHERED THE CONSERVATION PURPOSES OF THE EASEMENT BY CONVEYING THE FEE INTEREST IN AN ACRE OF LAND PREVIOUSLY RETAINED BY VLT AS AN "ANCHOR PARCEL" TO THE OWNER OF THE CONSERVED LAND AND INCORPORATING SUCH PARCEL INTO THE TO THE EASEMENT. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. PUTNEY MOUNTAIN ASSOCIATION, PUTNEY, VT - CORRECTIVE AMENDMENT TO INCLUDE A REFERENCE TO AN INADVERTENTLY OMITTED EXECUTOR'S DEED TO THE LEGAL DESCRIPTION OF THE PROTECTED PROPERTY. THE VERMONT HOUSING AND CONSERVATION BOARD CONTRIBUTED FUNDING TOWARD THE CONSERVATION OF THE PROPERTY AND APPROVED THE CORRECTIVE AMENDMENT, ALONG WITH THE VLT BOARD OF TRUSTEES. MCLAREN, BARNET, VT - THE PURPOSES OF THE MCLAREN EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND FOREST LAND, SCENIC AND NATURAL RESOURCES, AS WELL AS TO MAINTAIN THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE EASEMENT MODIFICATION FURTHERED THESE PURPOSES BY MOVING A PERMITTED HOUSE SITE FROM AN AREA COMPRISED OF AGRICULTURAL LANDS AND WETLANDS TO A LESS PRODUCTIVE, LESS IMPACTFUL AND LESS VISIBLE WOODED AREA. THE MODIFICATION DID NOT RESULT IN AN IMPERMISSIBLE PRIVATE BENEFIT AS CONFIRMED BY AN INDEPENDENT APPRAISAL SHOWING THAT THE NEW HOUSE SITE DID NOT HAVE GREATER VALUE THAN THE PRIOR HOUSE SITE. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. THE VLT BOARD OF TRUSTEES APPROVED THE AMENDMENT. WARD, BROOKLINE, VT - FURTHERED THE CONSERVATION PURPOSES OF THE EASEMENT BY ADDING 88 ACRES OF PREVIOUSLY UNPROTECTED LAND TO THE EASEMENT AND REVISING THE PRE-APPROVED SUBDIVISION RIGHT IN THE EASEMENT TO CORRESPOND WITH THE NEW ACREAGE. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. BOURNE/FRIEND/PIERSON, WOODSTOCK & POMFRET, VT - FURTHERED THE CONSERVATION PURPOSES OF THE EASEMENT BY ADDING APPROXIMATELY 84 ACRES (25.5 OF WHICH ARE SUBJECT TO PRE-EXISTING CONSERVATION RESTRICTIONS HELD BY THE TOWN OF POMFRET) TO THE EASEMENT. IN ADDITION, THE EASEMENT ALLOWS FOR A RUSTIC CAMP AND MINOR RECREATIONAL STRUCTURES TO BE BUILT ON THE NEWLY CONSERVED LAND, THE DIVISION OF THE FARM PORTION OF THE PROPERTY (MOST OF WHICH CONSISTS OF THE ORIGINALLY CONSERVED LANDS) AND THE FORESTED PORTION OF THE PROPERTY (ENTIRELY CONSISTING OF THE NEWLY CONSERVED LANDS), AND PRIMITIVE ACCESS TO A SIMULTANEOUSLY BUT SEPARATELY CONSERVED ADJACENT PARCEL TO THE NORTH. THE AMENDMENT UPGRADED THE WATER SUPPLY AND WASTEWATER CLAUSE TO MODERNIZE THE EASEMENT LANGUAGE TO BE CONSISTENT WITH VERMONT LAW. FINALLY, THE MODIFICATION ENHANCED THE PROTECTION OF THE RIPARIAN AND WETLAND HABITATS ON THE PROPERTY BY ADDING MORE STRINGENT RESTRICTIONS ON FORESTRY AND OTHER ACTIVITIES IN SUCH AREAS. THE VALUE OF THESE ADDITIONAL RESTRICTIONS WAS DONATED TO VLT AND SUBSTANTIATED BY AN APPRAISAL CONDUCTED BY AN INDEPENDENT THIRD-PARTY APPRAISER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT'S BOARD OF TRUSTEES APPROVED THE MODIFICATION. CHAMPLAIN VALLEY COHOUSING, CHARLOTTE, VT - PURSUANT TO A SETTLEMENT NEGOTIATED IN LIEU OF CONDEMNATION, VLT RELEASED A 0.22 ACRE PORTION OF THE 116.4 ACRES OF CONSERVED LAND TO ALLOW THE CONVEYANCE OF SUCH PARCEL TO THE VERMONT AGENCY OF TRANSPORTATION ("AOT"). THE RELEASE WAS REQUIRED BY AOT'S HIGHWAY WIDENING AND IMPROVEMENT PROJECT. SPECIFICALLY, THE 0.22 ACRES WILL BE USED TO BUILD A PEDESTRIAN UNDERPASS CONNECTING RECREATIONAL TRAILS LOCATED ON CONSERVED LANDS ON BOTH SIDES OF THE HIGHWAY. THE RELEASE HAS A DE MINIMUS IMPACT ON THE CONSERVATION VALUES OF THE PROPERTY BECAUSE THE 0.22 ACRES DOES NOT SUPPORT ANY MEANINGFUL AGRICULTURE OR FORESTRY USE, AND DOES NOT HAVE NATURAL RESOURCE/ECOLOGICAL VALUE. VLT RECEIVED 50% OF THE PROCEEDS OF THE SETTLEMENT TO COMPENSATE VLT FOR ITS LOST PROPERTY INTEREST. AS REQUIRED BY THE EASEMENT, VLT WILL USE THE PROCEEDS TO PRESERVE UNDEVELOPED AND OPEN SPACE LAND IN THE STATE OF VERMONT. THE VLT BOARD OF TRUSTEE'S APPROVED THIS TRANSACTION. THIBAULT, CHARLOTTE, VT - THE PURPOSES OF THE THIBAULT FARM CONSERVATION EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND FORESTRY LANDS, SOIL RESOURCES AND THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE MODIFICATION TO THE THIBAULT 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 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 IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. IN ADDITION, THE MODIFICATION ADDED SPECIAL PROTECTIONS FOR THE RIPARIAN HABITAT ON THE PROPERTY. FINALLY, THE AMENDMENT CLARIFIED THE PROPERTY DESCRIPTION BY REFERRING TO THE SURVEYED BOUNDARIES OF THE PROPERTY AND THE FARMSTEAD COMPLEX BECAUSE NEITHER WERE SURVEYED AT THE TIME OF CONSERVATION. THE OPAV ONLY IS CO-HELD BY THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB"), AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM" AND TOGETHER WITH VLT AND VHCB, THE "CO-HOLDERS"). THE CO-HOLDERS PAID FULL FAIR MARKET VALUE FOR THE ADDITIONAL RESTRICTIONS, THE VALUE OF WHICH WAS DETERMINED BY AN INDEPENDENT APPRAISER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VHCB, VAAFM AND THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION TO ENHANCE THE RESTRICTIONS ON THE THIBAULT FARM. METCALF, NORWICH, VT - THE PURPOSES OF THE METCALF CONSERVATION EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND FORESTRY LANDS, SOIL RESOURCES, SCENIC AND OTHER NATURAL RESOURCE VALUES, AND THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE AMENDMENT ENHANCED PROTECTION OF THESE VALUES BY ADDING A "SCENIC PROTECTION ZONE" TO A PORTION OF THE PROPERTY WHEREIN THE LANDOWNERS SHALL NOT CONSTRUCT NEW 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 $242,252 COST OF LAND SOLD $313,620 TOTAL $555,872 |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF TIMBER HARVEST EXPENSE AND DEPLETION $242,252 COST OF LAND SOLD $313,620 TOTAL $555,872 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS SHAFFER | PersonNm |
| Title | VP FOR STEWARDSHIP | TitleTxt |
| Base Compensation Filing Org | $82,802 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $56,933 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $8,040 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $147,775 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 37 | ContributionCnt |
| Noncash Contributions Rpt F990 | $116,816 | 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 | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,159,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 6 | 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 | AGRICULTURE STRUCTURES, WITH LIMITED EXCEPTIONS. IN ADDITION, THE AMENDMENT REDUCED THE SIZE OF THE BARN COMPLEX TO CONDENSE THE DEVELOPMENT OF AGRICULTURAL STRUCTURES AND REDUCED THE SIZE CAP ON THE FARM LABOR HOUSING BUILDING. FINALLY, THE AMENDMENT CLARIFIED THE RESIDENTIAL USES OF THE FARMSTEAD COMPLEX. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION TO ENHANCE THE RESTRICTIONS ON THE PROPERTY. SILLOWAY, RANDOLPH, VT - THE PURPOSES OF THE SILLOWAY FARM CONSERVATION EASEMENT ARE TO CONSERVE PRODUCTIVE AGRICULTURAL AND FORESTRY LANDS, SOIL RESOURCES AND THE ESSENTIAL CHARACTERISTICS OF THE VERMONT COUNTRYSIDE. THE MODIFICATION TO THE SILLOWAY 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 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 IN PRODUCTIVE USE AND THEREFORE AS OPEN FARMLAND. THE EASEMENT IS CO-HELD BY THE VERMONT HOUSING AND CONSERVATION BOARD ("VHCB"), AND THE VERMONT AGENCY OF AGRICULTURE, FOOD AND MARKETS ("VAAFM" AND TOGETHER WITH VLT AND VHCB, THE "CO-HOLDERS"). THE CO-HOLDERS PAID LESS THAN FULL FAIR MARKET VALUE FOR THE ADDITIONAL RESTRICTIONS, THE VALUE OF WHICH WAS DETERMINED BY AN INDEPENDENT APPRAISER. VLT AND THE LANDOWNER SIGNED AN UPDATED BASELINE DOCUMENTATION REPORT ASSOCIATED WITH THE EASEMENT MODIFICATION. VHCB, VAAFM AND THE VLT BOARD OF TRUSTEES APPROVED THIS MODIFICATION TO ENHANCE THE RESTRICTIONS ON THE SILLOWAY FARM. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| BREWSTER UPLANDS CONSERVATION TRUST LLC | |||||||||
| 8 BAILEY AVENUE | MONTPELIER | VT | 05602 | 273840843 | MANAGE A 1,000+ ACRES FOR PUBLIC ACCESS RECREATION AND EDUCATIONAL PURPOSES | VT | $364,723 | $1,599,657 | VERMONT LAND TRUST INC |
| VLT WOODLANDS LLC | |||||||||
| 8 BAILEY AVENUE | MONTPELIER | VT | 05602 | 472063612 | OWN AND MANAGE 5,000+ ACRES OF FOREST LAND FOR CONSERVATION AND RESALE. | VT | -$17,988 | $7,050,408 | |
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