ANDOVER VILLAGE IMPROVEMENT SOCIETY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ANDOVER VILLAGE IMPROVEMENT SOCIETY (EIN 04-6060602)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-17
- IRS object ID
- 201413219349304076
- Schema version
- 2013v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-17T12:12:11-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203985546 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHNSON O'CONNOR FERON & CARUCCI LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 EDGEWATER DRIVE SUITE 210 | AddressLine1 |
| City | WAKEFIELD | City |
| State | MA | State |
| ZIP Code | 01880 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046060602 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDOVER VILLAGE IMPROVEMENT SOCIETY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ANDO | BusinessNameControlTxt |
| Phone | 6172390303 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5097 | AddressLine1 |
| City | ANDOVER | City |
| State | MA | State |
| ZIP Code | 018100823 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW C DALLETT | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6172390303 | PhoneNum |
| Signature | 2014-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P00451256 | PTIN |
| Phone | 7819143400 | PhoneNum |
| Preparation | 2014-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL P TIMKO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5097 | AddressLine1 |
| City | ANDOVER | City |
| State | MA | State |
| ZIP Code | 018100823 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $548,931 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AVISANDOVER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1915 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | AVIS IS A NON-PROFIT LAND TRUST DEDICATED TO A) ACQUIRING LAND AND PRESERVING IT IN ITS NATURAL STATE, AND B) ENCOURAGING PUBLIC USE AND QUIET ENJOYMENT OF THE RESERVATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $119,371 | PYContributionsGrantsAmt |
| CY Contributions Grants | $519,740 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,230 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,518 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,213 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$732 | PYOtherRevenueAmt |
| CY Other Revenue | $1,055 | CYOtherRevenueAmt |
| PY Total Revenue | $124,157 | PYTotalRevenueAmt |
| CY Total Revenue | $537,238 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $375 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $40,846 | PYOtherExpensesAmt |
| CY Other Expenses | $43,063 | CYOtherExpensesAmt |
| PY Total Expenses | $40,846 | PYTotalExpensesAmt |
| CY Total Expenses | $43,063 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $83,311 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $494,175 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,826,904 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,348,659 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,500 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,929 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,821,404 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,342,730 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AVIS IS A NON-PROFIT LAND TRUST DEDICATED TO A) ACQUIRING LAND AND PRESERVING IT IN ITS NATURAL STATE, AND B) ENCOURAGING PUBLIC USE AND QUIET ENJOYMENT OF THE RESERVATIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,070 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | EXPENSES INVOLVED IN MAINTAINING RESERVATIONS, INCLUDING UPKEEP OF TRAILS, FIELDS, WOODLANDS, AND WETLANDS; REMOVING HAZARDOUS TREES; MOWING; SNOWPLOWING; AND CLEARING TRASH, BENEFITING ALL PERSONS USING AND VIEWING THE RESERVATIONS, AS WELL AS EXPENSES OF PURCHASING AND RENTING EQUIPMENT, TOOLS AND SUPPLIES FOR USE IN THE FOREGOING ACTIVITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,901 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | EXPENSE OF LAND ACQUISITION FOR ADDING TO RESERVATIONS, AS WELL AS OF BUILDING BRIDGES AND BOARDWALKS OVER WETLANDS AND MAINTAINING OTHER PROPERTY OWNED BY THE ORGANIZATION, FACILITATING PASSAGE AND USE BY ALL PERSONS USING THE RESERVATIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,904 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | EXPENSES OF EDUCATING THE PUBLIC ABOUT THE ORGANIZATION'S RESOURCES AND ACTIVITIES AND/OR IMPROVING THE PUBLIC'S EXPERIENCE WITH THE ORGANIZATION, INCLUDING PUBLISHING NEWSLETTER; PRINTING AND DISTRIBUTING RESOURCE MATERIALS; AND MAINTAINING INTERACTIONS WITH SIMILAR ORGANIZATIONS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $24,875 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 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 | 0 | 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 | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW C DALLETT | PersonNm |
| Phone | 6172390303 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 399 RIVER ROAD | AddressLine1 |
| City | ANDOVER | City |
| State | MA | State |
| ZIP Code | 01810 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MICHAEL P TIMKO | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN P HESS | ||||||
| VICE-PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAY BERTHOLD FRISHMAN | ||||||
| CLERK | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MATTHEW C DALLETT | ||||||
| TREASURER | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FREDERICK E SNELL | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID S DOUB | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ALIX DRISCOLL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMY JANOVSKY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DENISE BOUCHER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| FLOYD GREENWOOD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW GIRDWOOD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH REED POLAND | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN G STOTT | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT CIAMPA | ||||||
| TRUSTEE | 4.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $23,860 | MembershipDuesAmt |
| All Other Contributions | $495,880 | AllOtherContributionsAmt |
| Noncash Contributions | $365,480 | NoncashContributionsAmt |
| Total Contributions | $519,740 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ANNUAL MEETING TICKETS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,230 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,230 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,230 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,821 | TotalRevenueColumnAmt |
| Exclusion | $13,821 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,212 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,820 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $392 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $392 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $392 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,928 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $873 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,055 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,055 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $537,238 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,677 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $13,821 | ExclusionAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,901 | TotalAmt |
| Program Services | $2,901 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,800 | TotalAmt |
| Management And General | $5,800 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,244 | TotalAmt |
| Program Services | $4,058 | ProgramServicesAmt |
| Management And General | $1,856 | ManagementAndGeneralAmt |
| Fundraising | $330 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,216 | TotalAmt |
| Program Services | $1,216 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,307 | TotalAmt |
| Management And General | $3,307 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,983 | TotalAmt |
| Program Services | $2,983 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,130 | TotalAmt |
| Management And General | $7,130 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LAND MAINTENANCE | $11,378 | $11,378 | ||
| MEMBERSHIPS | $875 | $875 | ||
| MISCELLANEOUS | $814 | $634 | $135 | $45 |
| EQUIPMENT PURCHASES | $525 | $525 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$110 | TotalAmt |
| Program Services | $305 | ProgramServicesAmt |
| Management And General | -$415 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,063 | TotalAmt |
| Program Services | $24,875 | ProgramServicesAmt |
| Management And General | $17,813 | ManagementAndGeneralAmt |
| Fundraising | $375 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,576 | BOYAmt |
| EOY | $136,580 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,647 | BOYAmt |
| EOY | $2,114 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,513 | BOYAmt |
| EOY | $860 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,929,616 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,386 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,533,683 | BOYAmt |
| EOY | $4,915,230 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,485 | BOYAmt |
| EOY | $293,875 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,826,904 | BOYAmt |
| EOY | $5,348,659 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,500 | BOYAmt |
| EOY | $5,929 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,500 | BOYAmt |
| EOY | $5,929 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $927,360 | BOYAmt |
| EOY | $979,143 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,873 | BOYAmt |
| EOY | $78,142 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,837,171 | BOYAmt |
| EOY | $4,285,445 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,821,404 | BOYAmt |
| EOY | $5,342,730 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,826,904 | BOYAmt |
| EOY | $5,348,659 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $494,175 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $26,279 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $872 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131,437 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $98,421 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,005 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $119,371 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,260 | CurrentTaxYearAmt |
| Total | $576,494 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131,437 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $98,421 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,005 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $119,371 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,260 | CurrentTaxYearAmt |
| Total | $576,494 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $98,352 | SubstantialContributorsTotAmt |
| Public Support Total170 | $478,142 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,422 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,541 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,264 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,245 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,821 | CurrentTaxYearAmt |
| Total | $28,293 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,363 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,559 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$732 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,286 | CurrentTaxYearAmt |
| Total | $12,071 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $616,858 | TotalSupportAmt |
| Public Support CY170 | 0.77510 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80850 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 3.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 1.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,894,044 | BeginningYearBalanceAmt |
| Contributions | $202,149 | ContributionsAmt |
| Investment Earnings Or Losses | $15,288 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,111,481 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,828,654 | BeginningYearBalanceAmt |
| Contributions | $59,619 | ContributionsAmt |
| Investment Earnings Or Losses | $5,771 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,894,044 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,326,270 | BeginningYearBalanceAmt |
| Contributions | $1,502,984 | ContributionsAmt |
| Investment Earnings Or Losses | -$600 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,828,654 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,273,780 | BeginningYearBalanceAmt |
| Contributions | $49,577 | ContributionsAmt |
| Investment Earnings Or Losses | $2,913 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,326,270 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,182,117 | BeginningYearBalanceAmt |
| Contributions | $88,383 | ContributionsAmt |
| Investment Earnings Or Losses | $3,280 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,273,780 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,854,686 | OtherCostOrOtherBasisAmt |
| Book Value | $4,854,686 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $74,930 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,386 | DepreciationAmt |
| Book Value | $60,544 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,915,230 | TotalBookValueLandBuildingsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 3: | FormAndLineReferenceDesc |
| Explanation | THE EASEMENTS WERE RECEIVED AS A GIFT AT NO COST. THEREFORE NO VALUE WAS REPORTED FOR EASEMENTS ON LAND. THERE IS NO SEPARATE ACCOUNTING. | ExplanationTxt |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $115,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | EXPERT APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS A SINGLE CLASS OF MEMBERS WHO HAVE THE RIGHT TO VOTE FOR THE ELECTION OF THE ORGANIZATION'S TRUSTEES (GOVERNING BODY) ANNUALLY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION HAS A SINGLE CLASS OF MEMBERS WHO HAVE THE RIGHT TO VOTE FOR THE ELECTION OF THE ORGANIZATION'S TRUSTEES (GOVERNING BODY) ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE TREASURER DISTRIBUTED THE FORM 990 TO THE TRUSTEES AND DISCUSSED ANY QUESTIONS OR COMMENTS THEY HAD. |
| FORM 990, PART VI, SECTION B, LINE 12C | IN CONNECTION WITH EACH MATERIAL TRANSACTION, THE ORGANIZATION ASCERTAINS WHETHER ANY TRUSTEE OR KEY EMPLOYEE HAS A CONFLICT OF INTEREST AND, IF SO, THE ORGANIZATION WOULD COMPLY WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION HAS A RENTAL ARRANGEMENT WITH RESPECT TO A SMALL HOUSE IT OWNS AT 491 SOUTH MAIN STREET, ANDOVER, MASS. THE HOUSE IS ADJACENT TO ONE OF THE ORGANIZATION'S LARGEST RESERVATIONS (CONSERVATION LAND). EFFECTIVE JANUARY 2012, THE RENT WAS SET AT $686 PER MONTH, OR $8,232 PER YEAR, UNDER A THREE-YEAR RENTAL AGREEMENT COVERING 2012-2014. THE TENANT IS DAVID DARGIE, WHO WAS AN EMPLOYEE OF THE ORGANIZATION DURING THIS PERIOD. UNDER THE RENTAL ARRANGEMENT, MR. DARGIE PROVIDES IN-KIND SERVICES IN PAYMENT OF THE RENTAL OBLIGATION, FOR WHICH PURPOSE HIS LABOR WAS CREDITED DURING 2013 AT $53/HR. THE LABOR MR. DARGIE PERFORMS IS SKILLED LAND CONSERVATION WORK, THE PARTICULARS OF WHICH ARE DETERMINED AND OVERSEEN BY THE ORGANIZATION'S LAND MANAGEMENT COMMITTEE. IN ADDITION, AS A CONDITION OF THE RENTAL ARRANGEMENT, MR. DARGIE IS REQUIRED TO BE AVAILABLE, INCLUDING AT NIGHT, TO PERFORM WITHOUT ADDITIONAL COMPENSATION A NUMBER OF IMPORTANT MANAGEMENT, SUPERVISORY, AND MEMBERSHIP DUTIES WITH RESPECT TO THE ADJACENT RESERVATION THAT CAN ONLY BE PERFORMED BY SOMEONE LIVING ON-SITE. THE ORGANIZATION HAD PREVIOUSLY DETERMINED THAT THE TOTAL AMOUNT OF THE RENT CHARGED WAS NOT LESS THAN THE FAIR MARKET VALUE OF THE PROPERTY BY OBTAINING OPINIONS FROM LOCAL, RENTAL REAL ESTATE BROKERS, AND IT UPDATED THOSE OPINIONS WITH THREE LOCAL, RENTAL REAL ESTATE BROKERS AS OF THE END OF 2012. FACTORS THAT AFFECTED THE FAIR MARKET VALUE DETERMINATION, AMONG OTHERS, INCLUDED (A) LOCAL RENTAL RATES, (B) THE VERY SMALL SIZE OF THE HOUSE, (C) THE ADDITIONAL, UNCOMPENSATED DUTIES REQUIRED OF THE TENANT, AND (D) THE FACT THAT THE ORGANIZATION RESERVES THE RIGHTS TO AND DOES (I) USE A PORTION OF THE HOUSE FOR STORAGE, (II) USE THE GROUNDS OF THE PROPERTY FOR PARKING AND OTHER ORGANIZATIONAL USES, AND (III) HAVE ACCESS TO THE PREMISES AT ALL TIMES, THUS LIMITING THE TENANT'S FULL USAGE. THE ORGANIZATION DETERMINED THE FAIR MARKET VALUE OF MR. DARGIE'S SERVICES BY REVIEWING THE RATES CHARGED TO THE ORGANIZATION, TO THE TOWN OF ANDOVER, TO SIMILAR LAND CONSERVATION ORGANIZATIONS, AND TO OTHER ENTITIES FOR SIMILAR WORK BY OTHER SKILLED CONTRACTORS, AS WELL AS THE RATES MR. DARGIE CHARGES OTHER, UNAFFILIATED PERSONS FOR HIS SERVICES. IN FINDING THAT THE RATE TO BE CREDITED TO MR. DARGIE FOR HIS IN-KIND CONTRIBUTION IS NOT GREATER THAN FAIR MARKET VALUE FOR HIS SERVICES, THE TRUSTEES ALSO CONSIDERED A NUMBER OF ADDITIONAL BENEFITS RECEIVED BY THE ORGANIZATION FROM HAVING THESE SERVICES PERFORMED BY MR. DARGIE RATHER THAN OTHERS. IN ADDITION, THE ORGANIZATION COMPARED THE ARRANGEMENT WITH SIMILAR ARRANGEMENTS UNDERTAKEN BY ONE OF MASSACHUSETTS' LARGEST LAND CONSERVATION ENTITIES AND THE MASSACHUSETTS AFFILIATE OF A NATIONAL ENVIRONMENTAL ORGANIZATION AND DETERMINED THAT THE INSTANT ARRANGEMENT WAS AT LEAST AS FAVORABLE TO THE ORGANIZATION AS THOSE OTHER ONES. THE TRUSTEES OF THE ORGANIZATION, ALL OF WHOM ARE DISINTERESTED, UNANIMOUSLY APPROVED THE RENTAL ARRANGEMENT AT A MEETING AFTER FULL DISCLOSURE AND DISCUSSION OF ALL THE PERTINENT DETAILS OF THE ARRANGEMENT AND OF THE FAIR MARKET VALUE DETERMINATIONS MADE BY THE ORGANIZATION WITH RESPECT TO BOTH THE RENTAL VALUE OF THE HOUSE AND THE VALUE OF THE SERVICES MR. DARGIE PROVIDES IN KIND. THE TRUSTEES' APPROVAL, AND THE BASIS THEREFOR, WAS RECORDED IN THE ORGANIZATION'S MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | COST OF GOODS SOLD 872. |
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