MASSACHUSETTS AUDUBON SOCIETY INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MASSACHUSETTS AUDUBON SOCIETY INC (EIN 04-2104702)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-11-12
- IRS object ID
- 201423169349303642
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-12T15:02:47-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBORO | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042104702 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS AUDUBON SOCIETY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MASS | BusinessNameControlTxt |
| Phone | 7812599500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 208 SOUTH GREAT ROAD | AddressLine1 |
| City | LINCOLN | City |
| State | MA | State |
| ZIP Code | 01773 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HENRY G TEPPER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7812599500 | PhoneNum |
| Signature | 2014-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN BUCKLEY CPA | PreparerPersonNm |
| PTIN | P00830631 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2014-11-11 | 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 | HENRY G TEPPER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 208 SOUTH GREAT ROAD | AddressLine1 |
| City | LINCOLN | City |
| State | MA | State |
| ZIP Code | 01773 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $49,982,401 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.MASSAUDUBON.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1896 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | LAND & HABITAT CONSERVATION AND ENVIRONMENTAL EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 26 | VotingMembersIndependentCnt |
| Total Employee | 1040 | TotalEmployeeCnt |
| Total Volunteers | 13600 | TotalVolunteersCnt |
| Total Gross UBI | $159,349 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $74,695 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,712,570 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,006,593 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,001,386 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,188,976 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,543,678 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,138,315 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,026,857 | PYOtherRevenueAmt |
| CY Other Revenue | $1,241,524 | CYOtherRevenueAmt |
| PY Total Revenue | $24,284,491 | PYTotalRevenueAmt |
| CY Total Revenue | $29,575,408 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $164,520 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $191,441 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,410,041 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,114,454 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $26,959 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $26,999 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,607,383 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,573,346 | PYOtherExpensesAmt |
| CY Other Expenses | $7,427,731 | CYOtherExpensesAmt |
| PY Total Expenses | $24,174,866 | PYTotalExpensesAmt |
| CY Total Expenses | $24,760,625 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $109,625 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,814,783 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $224,348,325 | TotalAssetsBOYAmt |
| Total Assets EOY | $243,744,134 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,500,072 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,093,358 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $214,848,253 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $234,650,776 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROTECT THE NATURE OF MASSACHUSETTS FOR PEOPLE AND FOR WILDLIFE THROUGH EDUCATION, LAND CONSERVATION, ADVOCACY, AND HABITAT STEWARDSHIP. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $16,818,445 | ExpenseAmt |
| Grant | $191,441 | GrantAmt |
| Revenue | $7,145,149 | RevenueAmt |
| Desc | ENVIRONMENTAL EDUCATION AND WILDLIFE SANCTUARY STEWARDSHIP: MASS AUDUBON MAINTAINS 25 FIELD OFFICES AND STAFFED WILDLIFE SANCTUARIES (INCLUDING 19 SANCTUARIES WITH NATURE CENTERS) AND AN ADDITIONAL 35 UNSTAFFED WILDLIFE SANCTUARIES WHICH ARE OPEN FOR PUBLIC VISITATION. MASS AUDUBON SANCTUARIES SERVE AS THE BASE FOR NATURE AND ENVIRONMENTAL EDUCATION COURSES AND PROGRAMS, SCIENTIFIC RESEARCH, ECOLOGICAL MANAGEMENT AND OTHER CONSERVATION-RELATED ACTIVITIES. AS OF JUNE 30, 2014, MASS AUDUBON PROTECTS 35,489 ACRES OF OPEN SPACE IN MASSACHUSETTS, OWNING APPROXIMATELY 30,158 ACRES IN FEE AND PROTECTING THE REMAINDER WITH CONSERVATION EASEMENTS. THESE DIVERSE PROTECTED HABITATS RANGE FROM THE BERKSHIRES TO CAPE COD AND THE ISLANDS AND HELP PRESERVE THE BIODIVERSITY OF MASSACHUSETTS. MASS AUDUBON ACTIVELY PURSUES DONATIONS AND PURCHASES OF ADDITIONAL CONSERVATION LAND AND IS ONE OF THE LARGEST CONSERVATION LANDOWNERS IN THE COMMONWEALTH. AN ESTIMATED 451,000 VISITORS CAME TO ENJOY MASS AUDUBON PROPERTIES IN FY 2014.MASS AUDUBON IS THE LARGEST NON-GOVERNMENTAL PROVIDER OF NATURE EDUCATION IN THE STATE. MASS AUDUBON DEVELOPS EDUCATIONAL MATERIALS AND ENVIRONMENTAL POLICY MATERIALS FOR STUDENTS, TEACHERS, LEGISLATORS, AND THE GENERAL PUBLIC. IN FY 2014, MASS AUDUBON TAUGHT NATURE PROGRAMS TO MORE THAN 206,000 CHILDREN AND ADULTS, ENROLLED 9,300 CHILDREN IN ITS DAY AND RESIDENTIAL NATURE CAMPS, AND CONDUCTED SCIENCE/NATURE TRAINING FOR MORE THAN 1,600 TEACHERS. SPECIAL EVENTS ATTRACTED ANOTHER 27,000 PARTICIPANTS. IN ADDITION, MASS AUDUBON WAS FORTUNATE TO HAVE MORE THAN 13,600 VOLUNTEERS CONTRIBUTE MORE THAN 145,000 HOURS OF SERVICE IN FY 2014. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,401,504 | ExpenseAmt |
| Revenue | $43,827 | RevenueAmt |
| Desc | MEMBER SERVICES: IN ADDITION TO THE MEMBER SERVICES PROVIDED BY THE NETWORK OF SANCTUARIES REFERENCED IN PROGRAM SERVICE ONE, MASS AUDUBON PRODUCES A NATURE MAGAZINE THREE TIMES PER YEAR FOR MEMBERS (SANCTUARY), A NEWSLETTER THREE TIMES PER YEAR FOR MEMBERS (CONNECTIONS), A COMPREHENSIVE ANNUAL REPORT, PROMOTIONAL MATERIALS, AND PUBLICATIONS TO INCREASE PUBLIC AWARENESS OF WILDLIFE, NATURE, AND ENVIRONMENTAL ISSUES. FOR EXAMPLE, IN FY 2014 MASS AUDUBON UPDATED FOR PUBLICATION THE FIFTH EDITION OF THE DEFINITIVE REPORT ENTITLED LOSING GROUND WHICH CALCULATES AND ANALYZES THE CAUSES ASSOCIATED WITH THE LOSS OF OPEN SPACE IN MASSACHUSETTS, LAST PUBLISHED IN FY 2009. ALSO IN FY 2014, MASS AUDUBON PUBLISHED THE SECOND STATE-WIDE BREEDING BIRD ATLAS DETAILING CHANGES IN BREEDING BIRDS IN THE STATE SINCE THE DATA FROM THE FIRST ATLAS WAS PUBLISHED. IN FY 2013, MASS AUDUBON COMPLETED A REPORT ENTITLED THE STATE OF THE BIRDS, A FIRST-EVER, COMPREHENSIVE OVERVIEW OF THE STATUS OF ALL OF THE BREEDING AND WINTERING BIRD SPECIES IN MASSACHUSETTS AND DOCUMENTING THE CHANGES IN BIRDLIFE IN MASSACHUSETTS IN RECENT YEARS.IN ADDITION, THE MASS AUDUBON WEBSITE (WWW.MASSAUDUBON.ORG) OFFERS A WIDE VARIETY OF INFORMATION ON CONSERVATION, LAND PROTECTION, ADVOCACY, CLIMATE CHANGE/ENERGY CONSERVATION AND THE NATURAL WORLD. CURRENTLY, MASS AUDUBON HAS 22 SANCTUARY E-NEWSLETTERS AND 12 OTHER E-NEWSLETTERS ON SPECIFIC TOPICS. MASS AUDUBON ALSO OPERATES A RETAIL OUTLET IN LINCOLN WHICH SELLS MERCHANDISE RELATED TO NATURE AND NATURE EDUCATION TO BOTH MEMBERS AND NON-MEMBERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $606,095 | ExpenseAmt |
| Desc | CONSERVATION SCIENCE AND LAND PROTECTION: MASS AUDUBON UTILIZES AND DEVELOPS SCIENTIFIC KNOWLEDGE TO SUPPORT A LONGSTANDING TRADITION AS A SCIENCE-BASED ORGANIZATION FOR ITS EDUCATION, LAND PROTECTION, ADVOCACY AND STEWARDSHIP ACTIVITIES. CURRENT RESEARCH AND/OR ECOLOGICAL MANAGEMENT WORK FOCUSES ON THE PROTECTION AND STEWARDSHIP OF SELECTED MASSACHUSETTS HABITATS SUCH AS GRASSLANDS, COASTAL HEATHLANDS AND SALT MARSHES. IN ADDITION, STATEWIDE MONITORING OF KEY GROUPS OF ORGANISMS LIKE BIRDS, AMPHIBIANS, INVERTEBRATES AND PLANTS CONTINUES ACROSS THE STATE IN ORDER TO PROVIDE AN IMPORTANT BASELINE TO EVALUATE CHANGING ENVIRONMENTAL CONDITIONS ASSOCIATED WITH CLIMATE CHANGE AND LAND DEVELOPMENT. MASS AUDUBON HAS ALSO DEVELOPED AND IMPLEMENTS AN INVASIVE SPECIES MANAGEMENT STRATEGY TO PROTECT THE INTEGRITY OF ITS LANDS AS WELL AS TO PROVIDE GUIDANCE FOR OTHER LANDOWNERS THROUGHOUT THE STATE.MASS AUDUBON LANDS PLAY A CRITICAL ROLE IN THE DELIVERY OF ITS MISSION AND ITS LAND PROTECTION EFFORTS FOCUS ON CONSERVING ECOLOGICALLY SIGNIFICANT TRACTS OF LAND ADJACENT TO EXISTING WILDLIFE SANCTUARIES, THEREBY PROTECTING AND ENHANCING THEIR BIOLOGICAL INTEGRITY AND VIABILITY AS PROGRAM SITES. MASS AUDUBON ALSO ADVANCES THE PROTECTION OF SELECTED HIGH PRIORITY FOCUS AREAS BEYOND ITS EXISTING WILDLIFE SANCTUARIES THROUGH COLLABORATION WITH STATE AND LOCAL AGENCIES AND LOCAL AND REGIONAL LAND TRUSTS. COLLECTIVELY, THESE PROTECTION PRIORITIES INCLUDE A WIDE RANGE OF MASSACHUSETTS HABITATS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $470,858 | ExpenseAmt |
| Revenue | $19 | RevenueAmt |
| Desc | ADVOCACY: MASS AUDUBON EDUCATES LOCAL, STATE AND FEDERAL OFFICIALS, CITIZENS AND OUR MEMBERS ON THE VALUE AND CONDITION OF NATURAL RESOURCES IN MASSACHUSETTS, MOTIVATING AND ASSISTING THEM TO MAKE DECISIONS THAT PROMOTE THE CONSERVATION OF THE RICH NATURAL HERITAGE OF THE COMMONWEALTH. IN DOING SO, MASS AUDUBON FOCUSES ON SEVERAL KEY PROGRAMMATIC AREAS: THE ESTABLISHMENT AND ENFORCEMENT OF SOUND CONSERVATION LAWS AND REGULATIONS, LAND AND WATER RESOURCE PLANNING, AND MUNICIPAL AND REGIONAL COORDINATION WITH PUBLIC AND PRIVATE CONSERVATION ORGANIZATIONS. FOR EXAMPLE, IN FY 2014 MASS AUDUBON PUBLIC POLICY INITIATIVES INCLUDED: PREVENTING THE PASSAGE OF A BILL THAT WOULD HAVE REPEALED KEY PROVISIONS OF THE MASSACHUSETTS ENDANGERED SPECIES ACT AND DEVELOPING AN ALTERNATIVE BILL; WORKING SUCCESSFULLY WITH LEGISLATORS AND COLLEAGUES AT OTHER ENVIRONMENTAL GROUPS FOR THE SUCCESSFUL PASSAGE OF A NEW ENVIRONMENTAL BOND; CONDUCTING 19 WORKSHOPS WITH OVER 800 PARTICIPANTS ON THE TOPIC OF SUSTAINABLE COMMUNITY GROWTH THROUGH THE OUR SHAPING THE FUTURE PROGRAM, OFTEN IN COLLABORATION WITH THE MASSACHUSETTS EXECUTIVE OFFICE OF ENERGY AND ENVIRONMENTAL AFFAIRS AND THE NATURAL HERITAGE AND ENDANGERED SPECIES PROGRAM; DRAFTING AND SECURING CO-SPONSORS FOR THE MASSACHUSETTS CLIMATE CHANGE ADAPTATION MANAGEMENT PLAN AND FORMING A 25-MEMBER ADAPTATION COALITION; AND SUPPORTING AND WORKING TOWARD ADOPTION OF UPDATED LEGISLATION THAT WOULD HELP COMMUNITIES PRESERVE OPEN SPACE AND HISTORIC SITES, CREATE AFFORDABLE HOUSING, AND DEVELOP OUTDOOR RECREATIONAL FACILITIES. MASS AUDUBON ALSO SHARES ITS EXPERTISE THROUGH PARTICIPATION AS MEMBERS OF VARIOUS ADVISORY OR WORKING COMMITTEES INCLUDING CHAIRING THE MASSACHUSETTS OCEAN ADVISORY COMMISSION ASSISTING IN IMPLEMENTATION OF THE OCEAN MANAGEMENT ACT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $470,858 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $19 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $20,296,902 | 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 | Yes (1) | 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 | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | 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 | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | 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 | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 179 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1040 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | Yes (1) | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | Yes (1) | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | Yes (1) | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 26 | 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 | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| 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 | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | 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 | BANCROFT POOR - MASSACHUSETTS AUDUBON SOCIETY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7812599500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 208 SOUTH GREAT ROAD | AddressLine1 |
| City | LINCOLN | City |
| State | MA | State |
| ZIP Code | 01773 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 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 |
|---|---|---|---|---|---|---|---|
| ROBERT BALL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WALTER BIRD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CATHERINE CAMPBELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JARED CHASE | |||||||
| CHAIRMAN/ DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| RICHARD S CHUTE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DONALD COOPER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAULA CORTES | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NICHOLAS D'ARBELOFF | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BIRGITTA DICKERSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NINA DOGGETT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT EDWARDS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NORA F HUVELLE | |||||||
| VICE CHAIR/DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CHRISTOPHER KLEM | |||||||
| VICE CHAIR/DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ERIK KNUTZEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BETH KRESSLEY GOLDSTEIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VIRGINIA LAWRENCE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALLEGRA LOWITT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM MADAR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN MCLELLAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBORAH MILLER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HELEN POUNDS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES SAALFIELD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANNE SNYDER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES SPERLING | |||||||
| TREASURER/DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| DAVID STRAUS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROSAMOND VAULE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| HENRY G TEPPER | |||||||
| PRESIDENT | 40.00 | $237,153 | $0 | $3,248 | Yes (X) | ||
| GARY R CLAYTON | |||||||
| VP FOR PROGRAMS | 40.00 | $140,823 | $0 | $14,554 | Yes (X) | ||
| BANCROFT R POOR | |||||||
| VP FOR OPERATIONS | 40.00 | $135,147 | $0 | $13,982 | Yes (X) | ||
| NORA FRANK | |||||||
| VP FOR PHILANTROPY | 40.00 | $121,021 | $0 | $10,806 | Yes (X) | ||
| JAN O'NEIL | |||||||
| DIRECTOR OF MEMBERSHIP | 40.00 | $86,820 | $0 | $7,288 | Yes (X) | ||
| ELAINE KILE | |||||||
| ASSISTANT TO VP FOR PROGRAMS | 40.00 | $53,201 | $0 | $9,560 | Yes (X) | ||
| GERALYN COMEAU | |||||||
| ASSISTANT TO THE PRESIDENT | 40.00 | $25,720 | $0 | $1,099 | Yes (X) | ||
| KRISTIN BARR | |||||||
| ASSISTANT TO VP FOR OPERATIONS | 20.00 | $24,669 | $0 | $3,423 | Yes (X) | ||
| LAURA JOHNSON | |||||||
| FORMER PRESIDENT | 0.00 | $196,365 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,020,919 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $63,960 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| JK SCANLAN COMPANY INC | |||||
| 15 RESEARCH ROAD | EAST FALMOUTH | MA | 025364440 | CONSTRUCTION CONTRACTOR | $1,170,045 |
| ALLSOPP DESIGN INC | |||||
| 587 BAY ROAD PO BOX 138 | HAMILTON | MA | 01936 | CONSTRUCTION CONTRACTOR | $185,388 |
| STANTEC CONSULTING SERVICES INC | |||||
| 226 CAUSEWAY STREET 6TH FLOOR | BOSTON | MA | 021142171 | CONSTRUCTION CONTRACTOR | $129,680 |
| KASZOWSKI BROTHERS CONTRACTING | |||||
| 64 CARPENTER HILL ROAD | CHARLTON | MA | 01507 | CONSTRUCTION CONTRACTOR | $115,876 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $3,396,060 | MembershipDuesAmt |
| Fundraising | $90,506 | FundraisingAmt |
| Government Grants | $1,507,795 | GovernmentGrantsAmt |
| All Other Contributions | $13,012,232 | AllOtherContributionsAmt |
| Noncash Contributions | $524,802 | NoncashContributionsAmt |
| Total Contributions | $18,006,593 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SANCTUARIES | 722320 | $7,145,149 | $7,145,149 |
| SCIENCE | 722320 | $43,827 | $43,827 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,188,976 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $823,246 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $62,199 | UnrelatedBusinessRevenueAmt |
| Exclusion | $761,047 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $410,905 | 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 | $410,905 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $410,905 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $97,150 | UnrelatedBusinessRevenueAmt |
| Exclusion | $313,755 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,956,339 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,641,270 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,315,069 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,315,069 | TotalRevenueColumnAmt |
| Exclusion | $2,315,069 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $344,002 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $90,506 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $84,290 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $259,712 | TotalRevenueColumnAmt |
| Exclusion | $259,712 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $37,810 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $8,450 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,360 | TotalRevenueColumnAmt |
| Exclusion | $29,360 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,214,511 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $672,983 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $541,528 | TotalRevenueColumnAmt |
| Exclusion | $541,528 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900003 | BusinessCd |
| Total Revenue Column | $19 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $19 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,575,408 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,188,995 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $159,349 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,220,471 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,189 | TotalAmt |
| Program Services | $109,189 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,252 | TotalAmt |
| Program Services | $82,252 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,022,455 | TotalAmt |
| Program Services | $341,470 | ProgramServicesAmt |
| Management And General | $521,251 | ManagementAndGeneralAmt |
| Fundraising | $159,734 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,779,426 | TotalAmt |
| Program Services | $10,817,762 | ProgramServicesAmt |
| Management And General | $1,067,672 | ManagementAndGeneralAmt |
| Fundraising | $893,992 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $636,226 | TotalAmt |
| Program Services | $532,931 | ProgramServicesAmt |
| Management And General | $61,810 | ManagementAndGeneralAmt |
| Fundraising | $41,485 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,692,268 | TotalAmt |
| Program Services | $1,326,267 | ProgramServicesAmt |
| Management And General | $207,567 | ManagementAndGeneralAmt |
| Fundraising | $158,434 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $984,079 | TotalAmt |
| Program Services | $798,811 | ProgramServicesAmt |
| Management And General | $110,913 | ManagementAndGeneralAmt |
| Fundraising | $74,355 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,126 | TotalAmt |
| Program Services | $12,271 | ProgramServicesAmt |
| Management And General | $24,665 | ManagementAndGeneralAmt |
| Fundraising | $9,190 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,897 | TotalAmt |
| Program Services | $300 | ProgramServicesAmt |
| Management And General | $41,597 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,999 | TotalAmt |
| Fundraising | $26,999 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,201 | TotalAmt |
| Management And General | $269,201 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621,674 | TotalAmt |
| Program Services | $486,395 | ProgramServicesAmt |
| Management And General | $135,279 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,757 | TotalAmt |
| Program Services | $88,009 | ProgramServicesAmt |
| Management And General | $5,320 | ManagementAndGeneralAmt |
| Fundraising | $428 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,153,818 | TotalAmt |
| Program Services | $1,005,175 | ProgramServicesAmt |
| Management And General | $66,560 | ManagementAndGeneralAmt |
| Fundraising | $82,083 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,632 | TotalAmt |
| Program Services | $95,120 | ProgramServicesAmt |
| Management And General | $11,788 | ManagementAndGeneralAmt |
| Fundraising | $5,724 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $594,971 | TotalAmt |
| Program Services | $546,121 | ProgramServicesAmt |
| Management And General | $43,336 | ManagementAndGeneralAmt |
| Fundraising | $5,514 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,320 | TotalAmt |
| Program Services | $130,957 | ProgramServicesAmt |
| Management And General | $17,996 | ManagementAndGeneralAmt |
| Fundraising | $3,367 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,835 | TotalAmt |
| Program Services | $30,521 | ProgramServicesAmt |
| Management And General | $5,504 | ManagementAndGeneralAmt |
| Fundraising | $1,810 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,318 | TotalAmt |
| Program Services | $1,084 | ProgramServicesAmt |
| Management And General | $234 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,078,830 | TotalAmt |
| Program Services | $1,947,546 | ProgramServicesAmt |
| Management And General | $81,965 | ManagementAndGeneralAmt |
| Fundraising | $49,319 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,084 | TotalAmt |
| Program Services | $280,252 | ProgramServicesAmt |
| Management And General | $38,526 | ManagementAndGeneralAmt |
| Fundraising | $15,306 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | $554,849 | $526,394 | $28,455 | |
| PROGRAM SUPPLIES | $342,941 | $330,279 | $6,543 | $6,119 |
| VEHICLE EXPENSE | $319,143 | $301,624 | $14,657 | $2,862 |
| FOOD | $260,249 | $192,266 | $26,566 | $41,417 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412,086 | TotalAmt |
| Program Services | $313,906 | ProgramServicesAmt |
| Management And General | $68,935 | ManagementAndGeneralAmt |
| Fundraising | $29,245 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,760,625 | TotalAmt |
| Program Services | $20,296,902 | ProgramServicesAmt |
| Management And General | $2,856,340 | ManagementAndGeneralAmt |
| Fundraising | $1,607,383 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,511 | BOYAmt |
| EOY | $6,660 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,197,914 | BOYAmt |
| EOY | $7,041,102 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,572,541 | BOYAmt |
| EOY | $1,742,023 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,573 | BOYAmt |
| EOY | $703,212 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,688 | BOYAmt |
| EOY | $236,913 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,281 | BOYAmt |
| EOY | $197,256 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $120,814,095 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,898,891 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,573,712 | BOYAmt |
| EOY | $98,915,204 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,044,800 | BOYAmt |
| EOY | $51,205,071 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,452,883 | BOYAmt |
| EOY | $82,303,271 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,393,422 | BOYAmt |
| EOY | $1,393,422 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,348,325 | BOYAmt |
| EOY | $243,744,134 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,505,000 | BOYAmt |
| EOY | $1,225,097 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,082,086 | BOYAmt |
| EOY | $3,386,324 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,055 | BOYAmt |
| EOY | $180,055 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,732,931 | BOYAmt |
| EOY | $4,301,882 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,500,072 | BOYAmt |
| EOY | $9,093,358 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,451,403 | BOYAmt |
| EOY | $55,677,737 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,805,442 | BOYAmt |
| EOY | $69,952,437 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,591,408 | BOYAmt |
| EOY | $109,020,602 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,848,253 | BOYAmt |
| EOY | $234,650,776 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,348,325 | BOYAmt |
| EOY | $243,744,134 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,814,783 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $14,556,691 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $431,049 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,375,511 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,409,852 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,658,438 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,712,570 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,006,593 | CurrentTaxYearAmt |
| Total | $67,162,964 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,375,511 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,409,852 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,658,438 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,712,570 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,006,593 | CurrentTaxYearAmt |
| Total | $67,162,964 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $67,162,964 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,116,629 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,491,845 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,279,740 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,346,254 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $823,246 | CurrentTaxYearAmt |
| Total | $7,057,714 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $74,220,678 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $67,162,964 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.90490 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89470 | 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 Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $27,028 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $77,934 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $104,962 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $24,655,663 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $24,760,625 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,000,000 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $4,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $130,672 | CurrentYearMinus3Amt |
| Current Year Minus2 | $105,586 | CurrentYearMinus2Amt |
| Current Year Minus1 | $104,778 | CurrentYearMinus1Amt |
| Current Year | $104,962 | CurrentYearAmt |
| Total | $445,998 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $250,000 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $1,000,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $31,617 | CurrentYearMinus3Amt |
| Current Year Minus2 | $30,987 | CurrentYearMinus2Amt |
| Current Year Minus1 | $25,546 | CurrentYearMinus1Amt |
| Current Year | $27,028 | CurrentYearAmt |
| Total | $115,178 | TotalAmt |
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 | 112 | TotalEasementsCnt |
| Total Acreage | 5331.00 | TotalAcreageCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 2150.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $63,126 | ExpensesIncurredEnforcementAmt |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $1,822 | RevenuesIncludedAmt |
| Assets Included | $1,393,422 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $100,929,576 | BeginningYearBalanceAmt |
| Contributions | $4,416,248 | ContributionsAmt |
| Investment Earnings Or Losses | $16,410,562 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,518,564 | OtherExpendituresAmt |
| Administrative Expenses | $263,057 | AdministrativeExpensesAmt |
| End Year Balance | $117,974,765 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $94,187,452 | BeginningYearBalanceAmt |
| Contributions | $1,321,237 | ContributionsAmt |
| Investment Earnings Or Losses | $8,867,514 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,207,943 | OtherExpendituresAmt |
| Administrative Expenses | $238,684 | AdministrativeExpensesAmt |
| End Year Balance | $100,929,576 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $99,494,326 | BeginningYearBalanceAmt |
| Contributions | $989,928 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,480,357 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,591,840 | OtherExpendituresAmt |
| Administrative Expenses | $224,605 | AdministrativeExpensesAmt |
| End Year Balance | $94,187,452 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $91,180,307 | BeginningYearBalanceAmt |
| Contributions | $865,593 | ContributionsAmt |
| Investment Earnings Or Losses | $11,904,858 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,178,583 | OtherExpendituresAmt |
| Administrative Expenses | $277,795 | AdministrativeExpensesAmt |
| End Year Balance | $99,494,380 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $86,578,103 | BeginningYearBalanceAmt |
| Contributions | $1,041,883 | ContributionsAmt |
| Investment Earnings Or Losses | $6,744,873 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,948,956 | OtherExpendituresAmt |
| Administrative Expenses | $235,597 | AdministrativeExpensesAmt |
| End Year Balance | $91,180,306 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.01920 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.53920 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.44160 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,354,481 | OtherCostOrOtherBasisAmt |
| Book Value | $55,354,481 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,604,823 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,038,734 | DepreciationAmt |
| Book Value | $23,566,089 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,543,337 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,137,869 | DepreciationAmt |
| Book Value | $405,468 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,311,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,722,288 | DepreciationAmt |
| Book Value | $19,589,166 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $98,915,204 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| COMMON STOCK - PRIVATELY HELD COMPANY | $1,013,237 | F |
| ALTERNATIVE INVESTMENTS | $81,290,034 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $82,303,271 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SPLIT INTEREST AGREEMENT LIABILITIES | Desc |
| Amt | $4,301,882 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,301,882 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $44,468,593 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $14,556,691 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $336,494 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $14,893,185 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,575,408 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,575,408 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,097,119 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $336,494 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $336,494 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,760,625 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,760,625 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 5: | MASS AUDUBON HAS A WRITTEN POLICY FOR THE MONITORING AND ENFORCEMENT OF THE CONSERVATION EASEMENTS ENTRUSTED TO ITS CARE. THE POLICY ESTABLISHES A TARGET OF AT LEAST ONE ON-SITE MONITORING VISIT EACH YEAR AND DESCRIBES THE STEPS TO BE TAKEN IN RESPONSE TO ANY VIOLATION TO PROTECT THE CONSERVATION VALUES OF THE PROPERTY. |
| PART II, LINE 9: | THE COST OF PURCHASING CONSERVATION RESTRICTIONS AND EASEMENTS IS NOT CAPITALIZED BUT IS EXPENSED. |
| PART III, LINE 1A: | MASS AUDUBON CAPITALIZES FINE ARTS COLLECTION ITEMS ACQUIRED BY CONTRIBUTION IN ACCORDANCE WITH SFAS NO. 116 AT FAIR VALUE. COLLECTION ITEMS PURCHASED ARE CAPITALIZED AT COST. |
| PART III, LINE 4: | MASS AUDUBON MAINTAINS A COLLECTION OF ARTWORKS DEPICTING BIRDS, OTHER WILDLIFE AND HABITATS. THIS COLLECTION IS ACTIVELY USED FOR TEACHING STUDENTS AND ADULTS AND ALSO BY SCHOLARS FOR RESEARCH. PORTIONS OF THE COLLECTION ARE ON DISPLAY AT THE MASS AUDUBON MUSEUM OF AMERICAN BIRD ART IN CANTON, MASSACHUSETTS AND AT OTHER LOCATIONS AROUND THE STATE. THE COLLECTION IS USED TO EDUCATE VISITORS ABOUT BIRDS AND THE NATURAL WORLD AND TO INSPIRE THEM TO BECOME ACTIVELY INVOLVED IN PROTECTING THE NATURE OF MASSACHUSETTS IN DIRECT FURTHERANCE OF MASS AUDUBON'S MISSION. |
| PART V, LINE 4: | MASS AUDUBON USES INCOME FROM ITS ENDOWMENT FUNDS IN DIRECT FURTHERANCE OF ITS MISSION AND IN SUPPORT OF THE MANY SANCTUARIES AND ACTIVITIES FOR WHICH DONORS HAVE CREATED RESTRICTED ENDOWMENT FUNDS. ALMOST A QUARTER OF MASS AUDUBON'S ANNUAL OPERATING BUDGET COMES FROM ENDOWMENT INCOME. FOR INSTANCE, MANY DONORS HAVE LEFT BEQUESTS TO ESTABLISH RESTRICTED ENDOWMENT FUNDS TO SUPPORT OPERATIONS AT SANCTUARY PROPERTIES WHICH THEY HAD OWNED OR TO WHICH THEY WERE PARTICULARLY ATTACHED AND OTHER DONORS HAVE ESTABLISHED ENDOWMENTS TO SUBSIDIZE CHILDREN FROM DISADVANTAGED BACKGROUNDS TO ATTEND MASS AUDUBON DAY CAMPS AND EDUCATIONAL PROGRAMS. |
| PART X, LINE 2: | MASS AUDUBON ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MASS AUDUBON HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2014. MASS AUDUBON'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | GRANT-MAKING AND PROGRAM SERVICES IN BELIZE | TypeOfActivitiesConductedTxt |
| Specific Services Provided | ASSISTANCE WITH ECOLOGICAL MANAGEMENT, ECOTOURISM, STAFF TRAINING AND ACTIVITIES WITH LOCAL COMMUNITIES IN SUPPORT OF PROTECTED AREAS OF PARTNER BELIZEAN NON-PROFIT CONSERVATION ORGANIZATIONS. | SpecificServicesProvidedTxt |
| Region Total Expenditures | $82,252 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $82,252 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $82,252 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | RENOVATIONS TO AND CONSTRUCTION OF EDUCATION CENTER AT LA MILPA ECOLODGE AND FIELD STATION. | $43,000 | WIRE TRANSFER | NONE | BOOK |
| CENTRAL AMERICA AND THE CARIBBEAN | WILDLIFE PROTECTION EFFORTS IN THE MAYA MOUNTAIN TO MARINE CORRIDOR. | $39,252 | WIRE TRANSFER | NONE. | BOOK |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MASS AUDUBON CLOSELY MONITORS THE EXPENDITURE OF THE GRANT FUNDS FROM THE TWO ORGANIZATIONS IN BELIZE FOR WHICH IT PROVIDES GRANTS AND TECHNICAL ASSISTANCE. WRITTEN PROPOSALS ARE REQUIRED FOR ALL GRANT REQUESTS AND INTERIM AND FINAL REPORTS ARE REQUIRED FOR ALL GRANTS AWARDED. ALL PROPOSALS AND FINAL REPORTS CONTAIN BUDGET INFORMATION. MASS AUDUBON STAFF WORK CLOSELY WITH THE TWO ORGANIZATIONS FUNDED AND VISIT ANNUALLY. SUCH VISITS INCLUDE THE VISUAL INSPECTION OF ANY CAPITAL IMPROVEMENTS OR EQUIPMENT FUNDED BY THE GRANTS AND THE DISCUSSION OF THE PRIORITIES AND GOALS OF THE TWO ORGANIZATIONS. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIA COMMUNICATIONS | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 717 WEST GERMAIN STREET | AddressLine1 |
| City | ST CLOUD | City |
| State | MN | State |
| ZIP Code | 56301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | PHONE RENEWAL OF LAPSED MEMBERS | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $45,423 | GrossReceiptsAmt |
| Retained By Contractor | $26,999 | RetainedByContractorAmt |
| Net To Organization | $18,424 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $45,423 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $26,999 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $18,424 | TotalNetToOrganizationAmt |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MOON OVER DRUMLIN | NameOfEvent1Amt |
| Gross Receipts Event1 | $99,956 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $42,651 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $57,305 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $2,182 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $7,528 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $13,168 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | WILD WILD WELLFLEET | NameOfEvent2Amt |
| Gross Receipts Event2 | $61,352 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $15,402 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $45,950 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $945 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $829 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $1,754 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 15 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $273,200 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $32,453 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $240,747 | GrossRevenueOtherEventsAmt |
| Rent Fclty Costs Other Events | $14,211 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $19,059 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $5,620 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $18,994 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $434,508 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $90,506 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $344,002 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $15,156 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $22,070 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $13,148 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $33,916 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $84,290 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $259,712 | NetIncomeSummaryAmt |
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $37,810 | GrossRevenueOtherGamingAmt |
| Non Cash Prizes Other Gaming | $2,393 | NonCashPrizesOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $6,057 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $37,810 | GrossRevenueTotalGamingAmt |
| Non Cash Prizes Total Gaming | $2,393 | NonCashPrizesTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $6,057 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $8,450 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | $29,360 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MA | StatesWhereGamingConductedCd |
| Licensed | Yes (1) | LicensedInd |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (1) | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 1.00000 | GamingOwnFacilityPct |
| Individual With Books | RANDI GRAHAM | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1280 HORSE NECK ROAD | AddressLine1 |
| City | WESTPORT | City |
| State | MA | State |
| ZIP Code | 02790 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | GINA PURTELL | GamingManagerPersonNm |
| Gaming Manager Services Prov | MANAGES ONE DAY DUCK DERBY EVENT | GamingManagerServicesProvTxt |
| Gaming Manager Is Employee | Yes (X) | GamingManagerIsEmployeeInd |
| Charitable Distribution Rqr | 0 | CharitableDistributionRqrInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| CAMP SCHOLARSHIP FUNDS | 287 | $101,189 |
| COLLEGE TUITION | 4 | $8,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MASS AUDUBON CLOSELY MONITORS DAY AND RESIDENTIAL CAMP SCHOLARSHIPS GIVEN BECAUSE THESE ARE ESSENTIALLY DISCOUNTS (EITHER FULL OR PARTIAL) TO PROGRAMS PROVIDED BY THE ORGANIZATION ITSELF TO WHICH MASS AUDUBON IS PROVIDING REDUCED OR FREE ADMISSION BASED ON NEED. THE FEW COLLEGE SCHOLARSHIPS WHICH ARE PROVIDED ARE ALSO CLOSELY MONITORED AND THE SCHOLARSHIP MONIES ARE SENT DIRECTLY TO THE COLLEGE WHERE THE RECIPIENT WILL BE STUDYING. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | 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 (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HENRY G TEPPER | ||||||||||||||
| PRESIDENT | $231,570 | $0 | $0 | $0 | $5,583 | $0 | $0 | $0 | $3,248 | $0 | $240,401 | $0 | $0 | $0 |
| GARY R CLAYTON | ||||||||||||||
| VP FOR PROGRAMS | $140,823 | $0 | $0 | $0 | $0 | $0 | $11,892 | $0 | $2,662 | $0 | $155,377 | $0 | $0 | $0 |
| LAURA JOHNSON | ||||||||||||||
| FORMER PRESIDENT | $196,365 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $196,365 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1B | MASS AUDUBON PAID ANNUAL FEES TO A COLLEGE ALUMNI CLUB IN BOSTON ON BEHALF OF THE PRESIDENT IN ORDER FOR THE PRESIDENT TO HAVE A CONVENIENT LOCATION IN DOWNTOWN BOSTON TO MEET WITH DONORS AND BOARD MEMBERS. |
| PART I, LINE 4A | LAURA JOHNSON, FORMER PRESIDENT, RECEIVED A SEVERANCE PAYMENT OF $196,365. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| ROBERT BALL | |||
| DIRECTOR AT MASS AUDUBON AND VP AT WELLINGTON MANAGEMENT COMPANY | $87,475 | FEES PAID TO WELLINGTON MANAGEMENT COMPANY FOR MANAGING A PORTION OF MASS AUDUBON'S ENDOWMENT FUND. | 0 |
| GERARD BERTRAND | |||
| FORMER PRESIDENT | $18,576 | CONSULTING TO MASS AUDUBON ON FUND-RAISING AND PROGRAMMATIC ACTIVITIES. | 0 |
| LAURA JOHNSON | |||
| FORMER PRESIDENT | $105,735 | CONSULTING TO MASS AUDUBON ON FUND-RAISING AND PROGRAMMATIC ACTIVITIES. | 0 |
| JONATHAN PANEK | |||
| FORMER BOARD CHAIR | $250,000 | PURCHASED LAND FOR SANCTUARY ADDITION FROM A REALTY TRUST IN WHICH FORMER MASS AUDUBON DIRECTOR AND BOARD CHAIR JONATHAN PANEK IS THE SOLE TRUSTEE. JONATHAN PANEK DID NOT PARTICIPATE IN THE FULL BOARD AND BOARD COMMITTEE DISCUSSIONS OR VOTES TO AUTHORIZE THIS PURCHASE, NOR WAS HE PRESENT IN THE ROOM WHEN THE BOARD AND BOARD COMMITTEE DISCUSSIONS AND VOTES TOOK PLACE. THE PURCHASE PRICE WAS DETERMINED BASED ON A FULL-NARRATIVE INDEPENDENT APPRAISED FAIR MARKET VALUE FOR THE LAND. | 0 |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 15 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,822 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AT NOMINAL AMOUNT | MethodOfDeterminingRevenuesTxt |
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $1,341 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AT NOMINAL AMOUNT | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $35,502 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AT NOMINAL AMOUNT | MethodOfDeterminingRevenuesTxt |
Boats And Planes BoatsAndPlanesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $4,695 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AT NOMINAL AMOUNT | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 67 | ContributionCnt |
| Noncash Contributions Rpt F990 | $481,442 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV PER BROKER | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $0 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AT NOMINAL AMOUNT | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 5 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | DONATED PUBLICLY TRADED SECURITIES ARE SOLD BY REGISTERED BROKERS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MASS AUDUBON DOES NOT HAVE ANY STOCKHOLDERS BUT IT DOES HAVE MEMBERS. MEMBERSHIP IS OPEN TO PEOPLE OF ALL BACKGROUNDS WHO SHARE THE MISSION OF PROTECTING THE MASSACHUSETTS ENVIRONMENT AND WHO PAY THE REQUIRED DUES. BASIC MEMBERSHIP COSTS $48 PER YEAR FOR AN INDIVIDUAL AND $65 PER YEAR FOR A FAMILY. MASS AUDUBON CURRENTLY HAS APPROXIMATELY 100,000 MEMBERS. IN ADDITION TO LENDING THEIR SUPPORT TO IMPORTANT ENVIRONMENTAL EDUCATION, ADVOCACY, LAND PROTECTION AND WILDLIFE CONSERVATION EFFORTS, MEMBERS RECEIVE FREE ADMISSION TO ALL MASS AUDUBON WILDLIFE SANCTUARIES, DISCOUNTS TO MASS AUDUBON PROGRAMS, COURSES AND GIFT SHOPS, AND A ONE YEAR SUBSCRIPTION TO THE MASS AUDUBON NEWSLETTER (CONNECTIONS). |
| FORM 990, PART VI, SECTION A, LINE 7A | MASS AUDUBON MEMBERS ARE INVITED TO THE ANNUAL MEETING (HELD IN OCTOBER OR NOVEMBER OF EACH YEAR) TO VOTE ON THE ELECTION OF DIRECTORS, THE MEMBERSHIP OF THE AUDITING COMMITTEE AND ANY OTHER MATTERS BEFORE THE MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | MASS AUDUBON MEMBERS MUST APPROVE ANY AMENDMENTS OR ALTERATIONS TO THE BY-LAWS AND THE ARTICLES OF ORGANIZATION AND ANY OTHER BUSINESS WHICH MAY PROPERLY COME BEFORE THE ANNUAL MEETING OR ANY OTHER MEETING OF THE MEMBERS DULY CALLED IN ACCORDANCE WITH THE BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 WAS REVIEWED IN DETAIL BY THE MASS AUDUBON AUDITING COMMITTEE (A COMMITTEE OF THREE MEMBERS ELECTED BY THE MASS AUDUBON MEMBERSHIP EACH YEAR AT THE ANNUAL MEETING) AND WAS ALSO MADE AVAILABLE ELECTRONICALLY FOR REVIEW AND COMMENT TO ALL MASS AUDUBON DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | MASS AUDUBON REQUIRES DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EVERY YEAR. THESE INDIVIDUALS ARE INSTRUCTED TO REVIEW THE MASS AUDUBON CONFLICT OF INTEREST POLICY PRIOR TO COMPLETING THE QUESTIONNAIRE. THE COMPLETED FORMS ARE REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRE OF THE CHAIR IS REVIEWED BY THE TREASURER WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRES ARE ON FILE AT THE MASS AUDUBON HEADQUARTERS IN LINCOLN AND ARE AVAILABLE FOR REVIEW BY ANY INTERESTED DIRECTOR OR OFFICER. THE BOARD OF DIRECTORS AND STAFF ARE ALSO VIGILANT DURING THE YEAR FOR ANY CONFLICTS OF INTEREST WHICH MAY ARISE IN THE PERIOD BETWEEN COMPLETING THE ANNUAL QUESTIONNAIRES. AT THE BEGINNING OF A BOARD OR BOARD COMMITTEE DISCUSSION OF ANY ISSUE IN WHICH A DIRECTOR, OFFICER OR EMPLOYEE, A CLOSE FAMILY MEMBER OF A DIRECTOR, OFFICER OR EMPLOYEE, OR ANOTHER ORGANIZATION IN WHICH THEY HOLD A POSITION OF POWER MAY HAVE AN INTEREST, THE DIRECTOR, OFFICER OR EMPLOYEE IS REQUIRED TO DISCLOSE THAT INTEREST AND ABSTAIN FROM VOTING. THE DIRECTOR, OFFICER OR EMPLOYEE IS ALSO REQUIRED TO LEAVE THE ROOM WHILE THE DISCUSSION OF THIS ISSUE AND THE VOTING IS TAKING PLACE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS AND POLICY FOR DETERMINING COMPENSATION FOR KEY EXECUTIVES AT MASS AUDUBON IS AS FOLLOWS: THE POLICY OF MASS AUDUBON IS TO ATTRACT AND RETAIN KEY EXECUTIVE TALENT BY PROVIDING A COMPETITIVE TOTAL COMPENSATION PACKAGE. IN DETERMINING COMPETITIVENESS, MASS AUDUBON LOOKS PRIMARILY TO COMPENSATION OFFERED BY OTHER LOCAL NON-PROFIT ORGANIZATIONS THAT ARE SIMILAR IN SIZE AND ALSO TAKES INTO ACCOUNT ANY SPECIAL CIRCUMSTANCES AFFECTING MASS AUDUBON. THE POLICY ALSO SUPPORTS PROVIDING APPROPRIATE KEY EXECUTIVE PAY-FOR-PERFORMANCE EARNING OPPORTUNITIES FOR ACHIEVING CHALLENGING, PRE-ESTABLISHED GOALS CONSISTENT WITH THE MISSION, TAX-EXEMPT PURPOSE, AND FINANCIAL RESOURCES OF MASS AUDUBON. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL RECOMMEND TO THE BOARD OF DIRECTORS THE CASH AND NON-CASH COMPENSATION POLICIES, PROGRAMS AND AMOUNTS, AS WELL AS MAJOR CHANGES IN MASS AUDUBON'S BENEFITS PLANS, APPLICABLE TO KEY EXECUTIVES OF MASS AUDUBON AS WELL AS TO ANY INDIVIDUAL/ORGANIZATION THAT OTHERWISE MEETS THE DEFINITION OF DISQUALIFIED PERSON IN THE INTERNAL REVENUE CODE. KEY EXECUTIVE IS DEFINED AS PRESIDENT, VICE PRESIDENT FOR OPERATIONS, VICE PRESIDENT FOR CONSERVATION PROGRAMS, VICE PRESIDENT FOR PHILANTHROPY, DIRECTOR OF MARKETING AND COMMUNICATIONS, AND ANY OTHER EXECUTIVE EARNING OVER $100,000 PER YEAR. DISQUALIFIED PERSON IS ASSUMED TO INCLUDE FOR PURPOSES OF THIS POLICY ANYONE ON THE BOARD OF DIRECTORS AND MAY, IN INDICATED CIRCUMSTANCES, BE DEEMED TO INCLUDE MEMBERS OF THE MASS AUDUBON COUNCIL. THE TERM IS FURTHER DEEMED TO INCLUDE ANY OTHER MASS AUDUBON EMPLOYEE EARNING MORE THAN $100,000 PER YEAR. THE EXECUTIVE COMMITTEE WILL: (1)ENSURE THAT NO PART OF MASS AUDUBON'S NET EARNINGS INURE TO THE PRIVATE BENEFIT OF ANY INDIVIDUAL AND THAT ANY PAYMENT OF BENEFITS OR PERSONAL EXPENSES TO OR FOR THE BENEFIT OF SELECT INDIVIDUALS AND OTHER TRANSACTIONS POTENTIALLY BENEFITING ANY SUCH INDIVIDUALS ARE ANALYZED AND CAREFULLY APPROVED AS COMPENSATION FOR SERVICES TO MASS AUDUBON WITH THE BENEFITS TO THE INDIVIDUALS CLEARLY MEASURED AND CONSIDERED BY THE EXECUTIVE COMMITTEE. (2)ESTABLISH AND REVIEW MASS AUDUBON'S OVERALL EXECUTIVE COMPENSATION POLICY TO ENSURE THAT THE POLICY CONTINUES TO SUPPORT MASS AUDUBON'S MISSION AND PURPOSE, ATTRACTS AND RETAINS KEY EXECUTIVES, AND PROVIDES COMPETITIVE TOTAL COMPENSATION OPPORTUNITIES AT REASONABLE COST. (3)ACT ON BEHALF OF THE BOARD OF DIRECTORS IN SETTING EXECUTIVE TOTAL COMPENSATION POLICY, COMPENSATION PLANS, BENEFIT PLANS AND EXECUTIVE CONTRACTS FOR KEY ADMINISTRATORS, AND DEVELOPING RECOMMENDATIONS FOR THE BOARD OF DIRECTORS WITH RESPECT TO THE TOTAL COMPENSATION OF MASS AUDUBON'S KEY EXECUTIVES AND OF ANY DISQUALIFIED PERSONS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR A THOROUGH AND DISINTERESTED REVIEW OF APPROPRIATE TOTAL COMPENSATION FOR KEY EXECUTIVES. THE COMMITTEE WILL: (1)ASSESS THE NATURE AND SCOPE OF EACH EXECUTIVE'S POSITION UNDER REVIEW BY THE COMMITTEE. (2)ASSESS THE BASIS BY WHICH COMPENSATION WAS PAID TO THE KEY EXECUTIVE IN EACH COVERED POSITION, FOR EXAMPLE, EXCEPTIONAL PERFORMANCE, ADDITIONAL DUTIES, OR THE UNIQUE BACKGROUND EXPERIENCES, PERSONAL SKILLS, SPECIAL ABILITIES, AND BUSINESS CHALLENGES FACING MASS AUDUBON THAT REQUIRE USE OF THESE SKILLS AND ATTRIBUTES. (3)OBTAIN APPROPRIATE AND COMPARABLE COMPENSATION MARKET DATA, SUCH AS DATA ON THE FOLLOWING:(A)SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS;(B)GEOGRAPHIC DIFFERENTIALS WHICH REFLECT THE COST OF LABOR IN THE GREATER BOSTON AREA;(C)THE AVAILABILITY OF SIMILAR SPECIALTIES IN THE GEOGRAPHIC AREA;(D)INDEPENDENT COMPENSATION SURVEYS;(E)IRS FORM 990 COMPENSATION INFORMATION FOR FUNCTIONALLY COMPARABLE POSITIONS;(F)ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE INCUMBENT. THE EXECUTIVE COMMITTEE SHALL DOCUMENT THE BASIS FOR ITS DETERMINATION OF THE REASONABLE COMPENSATION FOR THOSE KEY EXECUTIVES UNDER ITS REVIEW INCLUDING PERFORMANCE ASSESSMENT OF THE KEY EXECUTIVE AND THE BASIS FOR DETERMINING THAT THE EXECUTIVE'S COMPENSATION WAS REASONABLE IN LIGHT OF THAT PERFORMANCE ASSESSMENT AND MARKET DATA. THE EXECUTIVE COMMITTEE WILL MAKE ITS RECOMMENDATIONS TO THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS WILL PERIODICALLY REVIEW THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE WITH A VIEW TO MAKING SURE THAT NO MEMBER IS SUBJECT TO A CONFLICT OF INTEREST WHICH WOULD MAKE HIS OR HER PARTICIPATION IN THE REVIEW OF COMPENSATION INAPPROPRIATE. |
| FORM 990, PART VI, SECTION C, LINE 19 | MASS AUDUBON MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, RECORDS RETENTION POLICY, FEDERAL TAX RETURNS, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEB SITE (WWW.MASSAUDUBON.ORG) AS WELL AS UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGES IN SPLIT-INTEREST AGREEMENTS 431,049. |
| FORM 990, PART XII, LINE 2C | THE MASS AUDUBON'S POLICIES REGARDING OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED SINCE THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHETSTONE WOOD TRUST FUND CO MASSACHUSETTS AUDUBON SOCIETY | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 208 SOUTH GREAT ROAD | AddressLine1 |
| City | LINCOLN | City |
| State | MA | State |
| ZIP Code | 01773 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300174595 | EIN |
| Primary Activities | ACQUISITION & PRESERVATION OF LAND FOR WILD HABITAT & CONSERVATION PURPOSES | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(3) TYPE II | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS AUDUBON SOCIETY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |