2014-11-12T15:02:47-06:00 2014-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2013-07-01 042104702 MASSACHUSETTS AUDUBON SOCIETY INC MASS 7812599500 208 SOUTH GREAT ROAD LINCOLN MA 01773 HENRY G TEPPER PRESIDENT 7812599500 2014-11-12 1 JOHN BUCKLEY CPA P00830631 5083669100 2014-11-11 2013 2015-11-30 17:44:51Z HENRY G TEPPER 208 SOUTH GREAT ROAD LINCOLN MA 01773 49982401 0 X HTTP://WWW.MASSAUDUBON.ORG/ X 1896 MA LAND & HABITAT CONSERVATION AND ENVIRONMENTAL EDUCATION 26 26 1040 13600 159349 74695 13712570 18006593 7001386 7188976 2543678 3138315 1026857 1241524 24284491 29575408 164520 191441 0 0 16410041 17114454 26959 26999 1607383 7573346 7427731 24174866 24760625 109625 4814783 224348325 243744134 9500072 9093358 214848253 234650776 X TO PROTECT THE NATURE OF MASSACHUSETTS FOR PEOPLE AND FOR WILDLIFE THROUGH EDUCATION, LAND CONSERVATION, ADVOCACY, AND HABITAT STEWARDSHIP. 0 0 16818445 191441 7145149 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. 2401504 43827 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. 606095 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. 470858 19 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. 470858 19 20296902 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 1 1 1 0 0 1 1 0 0 0 0 0 1 1 1 1 1 0 0 0 1 0 0 0 1 179 0 1 1040 1 1 1 0 0 0 0 1 1 0 1 1 0 1 0 X 26 26 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA NH X X X BANCROFT POOR - MASSACHUSETTS AUDUBON SOCIETY 7812599500 208 SOUTH GREAT ROAD LINCOLN MA 01773 ROBERT BALL DIRECTOR 1.00 X 0 0 0 WALTER BIRD DIRECTOR 1.00 X 0 0 0 CATHERINE CAMPBELL DIRECTOR 1.00 X 0 0 0 JARED CHASE CHAIRMAN/ DIRECTOR 5.00 X X 0 0 0 RICHARD S CHUTE DIRECTOR 1.00 X 0 0 0 DONALD COOPER DIRECTOR 1.00 X 0 0 0 PAULA CORTES DIRECTOR 1.00 X 0 0 0 NICHOLAS D'ARBELOFF DIRECTOR 1.00 X 0 0 0 BIRGITTA DICKERSON DIRECTOR 1.00 X 0 0 0 NINA DOGGETT DIRECTOR 1.00 X 0 0 0 SCOTT EDWARDS DIRECTOR 1.00 X 0 0 0 NORA F HUVELLE VICE CHAIR/DIRECTOR 3.00 X X 0 0 0 CHRISTOPHER KLEM VICE CHAIR/DIRECTOR 3.00 X X 0 0 0 ERIK KNUTZEN DIRECTOR 1.00 X 0 0 0 BETH KRESSLEY GOLDSTEIN DIRECTOR 1.00 X 0 0 0 VIRGINIA LAWRENCE DIRECTOR 1.00 X 0 0 0 ALLEGRA LOWITT DIRECTOR 1.00 X 0 0 0 WILLIAM MADAR DIRECTOR 1.00 X 0 0 0 KEVIN MCLELLAN DIRECTOR 1.00 X 0 0 0 DEBORAH MILLER DIRECTOR 1.00 X 0 0 0 HELEN POUNDS DIRECTOR 1.00 X 0 0 0 JAMES SAALFIELD DIRECTOR 1.00 X 0 0 0 ANNE SNYDER DIRECTOR 1.00 X 0 0 0 JAMES SPERLING TREASURER/DIRECTOR 3.00 X X 0 0 0 DAVID STRAUS DIRECTOR 1.00 X 0 0 0 ROSAMOND VAULE DIRECTOR 1.00 X 0 0 0 HENRY G TEPPER PRESIDENT 40.00 X 237153 0 3248 GARY R CLAYTON VP FOR PROGRAMS 40.00 X 140823 0 14554 BANCROFT R POOR VP FOR OPERATIONS 40.00 X 135147 0 13982 NORA FRANK VP FOR PHILANTROPY 40.00 X 121021 0 10806 JAN O'NEIL DIRECTOR OF MEMBERSHIP 40.00 X 86820 0 7288 ELAINE KILE ASSISTANT TO VP FOR PROGRAMS 40.00 X 53201 0 9560 GERALYN COMEAU ASSISTANT TO THE PRESIDENT 40.00 X 25720 0 1099 KRISTIN BARR ASSISTANT TO VP FOR OPERATIONS 20.00 X 24669 0 3423 LAURA JOHNSON FORMER PRESIDENT 0.00 X 196365 0 0 1020919 0 63960 5 1 1 0 JK SCANLAN COMPANY INC 15 RESEARCH ROAD EAST FALMOUTH MA 025364440 CONSTRUCTION CONTRACTOR 1170045 ALLSOPP DESIGN INC 587 BAY ROAD PO BOX 138 HAMILTON MA 01936 CONSTRUCTION CONTRACTOR 185388 STANTEC CONSULTING SERVICES INC 226 CAUSEWAY STREET 6TH FLOOR BOSTON MA 021142171 CONSTRUCTION CONTRACTOR 129680 KASZOWSKI BROTHERS CONTRACTING 64 CARPENTER HILL ROAD CHARLTON MA 01507 CONSTRUCTION CONTRACTOR 115876 4 3396060 90506 1507795 13012232 524802 18006593 SANCTUARIES 722320 7145149 7145149 SCIENCE 722320 43827 43827 7188976 823246 62199 761047 410905 0 410905 410905 97150 313755 21956339 19641270 2315069 2315069 2315069 344002 90506 84290 259712 259712 37810 8450 29360 29360 1214511 672983 541528 541528 MISCELLANEOUS 900003 19 19 19 29575408 7188995 159349 4220471 109189 109189 82252 82252 1022455 341470 521251 159734 12779426 10817762 1067672 893992 636226 532931 61810 41485 1692268 1326267 207567 158434 984079 798811 110913 74355 46126 12271 24665 9190 41897 300 41597 26999 26999 269201 269201 621674 486395 135279 93757 88009 5320 428 1153818 1005175 66560 82083 112632 95120 11788 5724 594971 546121 43336 5514 152320 130957 17996 3367 37835 30521 5504 1810 1318 1084 234 2078830 1947546 81965 49319 334084 280252 38526 15306 REPAIRS AND MAINTENANCE 554849 526394 28455 PROGRAM SUPPLIES 342941 330279 6543 6119 VEHICLE EXPENSE 319143 301624 14657 2862 FOOD 260249 192266 26566 41417 412086 313906 68935 29245 24760625 20296902 2856340 1607383 4511 6660 4197914 7041102 1572541 1742023 665573 703212 252688 236913 190281 197256 120814095 21898891 97573712 98915204 47044800 51205071 71452883 82303271 1393422 1393422 224348325 243744134 1505000 1225097 3082086 3386324 180055 180055 4732931 4301882 9500072 9093358 X 53451403 55677737 56805442 69952437 104591408 109020602 214848253 234650776 224348325 243744134 X 4814783 14556691 431049 X X 0 1 X 1 0 X 12375511 10409852 12658438 13712570 18006593 67162964 12375511 10409852 12658438 13712570 18006593 67162964 67162964 2116629 1491845 1279740 1346254 823246 7057714 74220678 67162964 0.90490 0.89470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27028 77934 104962 24655663 24760625 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 130672 105586 104778 104962 445998 250000 250000 250000 250000 1000000 1500000 31617 30987 25546 27028 115178 X X X 112 5331.00 0 1 1 2150.00 63126 1822 1393422 X X X X 0 100929576 4416248 16410562 3518564 263057 117974765 94187452 1321237 8867514 3207943 238684 100929576 99494326 989928 -3480357 2591840 224605 94187452 91180307 865593 11904858 4178583 277795 99494380 86578103 1041883 6744873 2948956 235597 91180306 0.01920 0.53920 0.44160 1 0 55354481 55354481 40604823 17038734 23566089 3543337 3137869 405468 21311454 1722288 19589166 98915204 COMMON STOCK - PRIVATELY HELD COMPANY 1013237 F ALTERNATIVE INVESTMENTS 81290034 F 82303271 SPLIT INTEREST AGREEMENT LIABILITIES 4301882 4301882 X 44468593 14556691 336494 14893185 29575408 0 29575408 25097119 336494 336494 24760625 0 24760625 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. 0 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT-MAKING AND PROGRAM SERVICES IN BELIZE ASSISTANCE WITH ECOLOGICAL MANAGEMENT, ECOTOURISM, STAFF TRAINING AND ACTIVITIES WITH LOCAL COMMUNITIES IN SUPPORT OF PROTECTED AREAS OF PARTNER BELIZEAN NON-PROFIT CONSERVATION ORGANIZATIONS. 82252 0 0 0 0 0 0 82252 0 82252 CENTRAL AMERICA AND THE CARIBBEAN RENOVATIONS TO AND CONSTRUCTION OF EDUCATION CENTER AT LA MILPA ECOLODGE AND FIELD STATION. 43000 WIRE TRANSFER NONE BOOK CENTRAL AMERICA AND THE CARIBBEAN WILDLIFE PROTECTION EFFORTS IN THE MAYA MOUNTAIN TO MARINE CORRIDOR. 39252 WIRE TRANSFER NONE. BOOK 1 1 0 0 0 0 0 0 PART I, LINE 2: 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. X X X X X X X 1 ARIA COMMUNICATIONS 717 WEST GERMAIN STREET ST CLOUD MN 56301 PHONE RENEWAL OF LAPSED MEMBERS 0 45423 26999 18424 45423 26999 18424 MA NH MOON OVER DRUMLIN 99956 42651 57305 2182 7528 13168 WILD WILD WELLFLEET 61352 15402 45950 945 829 1754 15 273200 32453 240747 14211 19059 5620 18994 434508 90506 344002 15156 22070 13148 33916 84290 259712 37810 2393 6057 0 37810 2393 6057 8450 29360 MA 1 0 1 0 1.00000 RANDI GRAHAM 1280 HORSE NECK ROAD WESTPORT MA 02790 0 GINA PURTELL MANAGES ONE DAY DUCK DERBY EVENT X 0 1 CAMP SCHOLARSHIP FUNDS 287 101189 COLLEGE TUITION 4 8000 PART I, LINE 2: 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. X 0 1 X X X X X 1 0 0 0 0 0 0 0 0 HENRY G TEPPER PRESIDENT 231570 0 0 0 5583 0 0 0 3248 0 240401 0 0 0 GARY R CLAYTON VP FOR PROGRAMS 140823 0 0 0 0 0 11892 0 2662 0 155377 0 0 0 LAURA JOHNSON FORMER PRESIDENT 196365 0 0 0 0 0 0 0 0 0 196365 0 0 0 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. ROBERT BALL DIRECTOR AT MASS AUDUBON AND VP AT WELLINGTON MANAGEMENT COMPANY 87475 FEES PAID TO WELLINGTON MANAGEMENT COMPANY FOR MANAGING A PORTION OF MASS AUDUBON'S ENDOWMENT FUND. 0 GERARD BERTRAND FORMER PRESIDENT 18576 CONSULTING TO MASS AUDUBON ON FUND-RAISING AND PROGRAMMATIC ACTIVITIES. 0 LAURA JOHNSON FORMER PRESIDENT 105735 CONSULTING TO MASS AUDUBON ON FUND-RAISING AND PROGRAMMATIC ACTIVITIES. 0 JONATHAN PANEK FORMER BOARD CHAIR 250000 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 X 15 1822 AT NOMINAL AMOUNT X 1341 AT NOMINAL AMOUNT X 35502 AT NOMINAL AMOUNT X 4 4695 AT NOMINAL AMOUNT X 67 481442 FMV PER BROKER X 5 0 AT NOMINAL AMOUNT 5 0 1 1 PART I, LINE 32B: DONATED PUBLICLY TRADED SECURITIES ARE SOLD BY REGISTERED BROKERS. 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. WHETSTONE WOOD TRUST FUND CO MASSACHUSETTS AUDUBON SOCIETY 208 SOUTH GREAT ROAD LINCOLN MA 01773 300174595 ACQUISITION & PRESERVATION OF LAND FOR WILD HABITAT & CONSERVATION PURPOSES MA 501(C)(3) 509(A)(3) TYPE II MASSACHUSETTS AUDUBON SOCIETY INC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0