2014-06-16T10:33:59-05:00 2013-07-31 GRANT THORNTON LLP 75 STATE STREET BOSTON MA 02109 990 2012-08-01 046149986 Conservation Law Foundation Inc % ERIN M MAKI CONS 6173500990 62 Summer Street Suite Boston MA 02110 ERIN M MAKI 6178501706 2014-06-12 true Robert J Butler Jr 6177237900 2012 2015-11-30 17:44:51Z John Kassel 62 summer street Boston MA 02110 7207777 false X www.clf.org X 1966 MA CONSERVATION OF NATURAL RESOURCES 18 17 59 29 0 5081236 5971671 188740 852819 364847 195941 168161 172360 5802984 7192791 0 478642 0 0 4299883 4160743 0 0 446048 1773586 2651340 6073469 7290725 -270485 -97934 16238130 17096321 2541623 2355387 13696507 14740934 X CLF PROTECTS NEW ENGLAND'S ENVIRONMENT FOR THE BENEFIT OF ALL PEOPLE. 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The Agency is a for-profit entity subject to federal and state income taxes. The Agency accounts for income taxes under ASC 740, "Income Taxes." This standard requires recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the Agency's financial statements or tax returns. Deferred tax liabilities and assets are determined based on the difference between the financial statements carrying amounts and tax bases of existing assets and liabilities, using enacted taxrates in effect in the years in which the differences are expected to reverse. The Foundation recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Foundation has applied this more-likely-than-not threshold to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits as of that date. In addition, there have been no material changes in unrecognized benefits since adoption. It is the Foundation's policy to record estimated interest and penalties (if any) as part of management and general expense. true Project Share 14 Boynton Street Eastport ME 04631 010493230 58228 Book NOAA - restore estuaries in New England Cardinal Cushing Center Inc 405 Washington St Hanover MA 02339 042104871 33000 Book NOAA - restore estuaries in New England Rubin and Rudman LLP 50 Rowes Wharf Boston MA 02110 042202844 6121 Book NOAA - restore estuaries in New England Maine Council-Atlantic Salmon Federation 14 Maine Street Suite 406 Bruinswick ME 04011 132618801 125271 Book NOAA - restore estuaries in New England Fuss & O'Neil Inc 146 Hartford Road Machester CT 06040 060845648 124896 Book NOAA - restore estuaries in New England Friends of Herring River PO Box 496 Wellfleet MA 02667 270479634 17365 Book NOAA - restore estuaries in New England MA Division of Ecological 1 Ashburton Place 9th Floor Boston MA 02108 046002284 40000 Book NOAA - restore estuaries in New England Town of Yarmouth 200 Main Street Yarmouth ME 04096 016000452 15721 Book NOAA - restore estuaries in New England 5 3 Procedure for Monitoring Use of Grant Funds Inside U.S. Schedule I, Part I, Line 2 Conservation Law Foundation, Inc. monitors sub grantees by entering into agreements with them for specific services for the grant. We check with sub grantees that they are complying with the terms of our agreement. X false false false false false false false false John B Kassel 154651 0 0 0 0 0 3600 0 12982 0 171233 0 0 0 A MA HEALTH AND EDUCATIONAL FAC AUTHORITY 042456011 57586eld1 2009-08-14 2298245 BUILDING LOAN false false false A 0 0 2298245 21778 0 2298245 0 0 0 0 0 0 true false true true A false false false false 0.00000 0.00000 0.00000 true false false false A false false true true false 0 false 0 false false A false Part IV line 2c 0 Date of computation was August 14, 2009. Part V 0 The organization is working towards implementing written procedures. X 18 159947 1 false true false Members Form 990, Part VI, Line 6 THE ORGANIZATION HAS PUBLIC, NON-VOTING, DUES-PAYING MEMBERS. ELECTION OF BOARD OF TRUSTEES Part VI, Section A, Line 7a THE BOARD OF OVERSEERS, A MAJORITY OF WHICH ARE NOT TRUSTEES, ELECTS THE BOARD OF TRUSTEES, WHICH IS THE GOVERNING BODY. Form 990 Review Process Form 990, Part VI, Line 11 Prior to filing with the Internal Revenue Service, MEMBERS OF THE ORGANIZATION'S MANAGEMENT AND THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES REVIEW THE FORM 990 before it is submitted to the full board for review. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED TO BE COMPLETED ANNUALLY. TRANSACTIONS POTENTIALLY INVOLVING CONFLICTS OF INTEREST ARE IDENTIFIED BY MANAGEMENT AND GIVEN SPECIAL ATTENTION BY COUNSEL. Persons with a conflict are prohibited from participating in the governing body's deliberations and decisions in the transaction. Process for Determining Compensation Form 990, Part VI, Line 15a & b THE COMPENSATION OF THE CEO WAS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, IN CONSULTATION WITH THE EXECUTIVE SEARCH FIRM RETAINED BY THE BOARD IN CONNECTION WITH HIS HIRING IN 2009. THE BOARD CHAIR HAS RETAINED NOTES THAT CONTEMPORANEOUSLY DOCUMENT THE DELIBERATION AND DECISION REGARDING THE CEO'S COMPENSATION ARRANGEMENT. THE CEO DETERMINES THE COMPENSATION OF OTHER OFFICERS, GIVING CONSIDERATION TO ANY AVAILABLE COMPARABILITY DATA. How Documents are Made Available to the Public Form 990, Part VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Financial Statement Reconciliation Part XI, Line 9 Offset to rental income for salary expense $14,986. 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