2013-11-14T11:04:15-06:00 2012-12-31 042943536 Tonneson & Company Inc 401 Edgewater Place Suite 300 Wakefield MA 018806208 990 2012-01-01 046001677 Appalachian Mountain Club APPA 6175230636 5 Joy Street Boston MA 02108 Bruce Glabe 6175230655 2013-11-13 1 Heidi E MacLean P00840184 7812459999 2013-11-12 2012 2016-02-25 16:41:14Z Bruce Glabe 5 Joy Street Boston MA 02108 22750247 0 X www.outdoors.org X 1876 MA Refer to Schedule O, Pages 43-44 23 22 667 16000 114345 0 11013273 7142268 11708714 12082850 2094941 1866719 4724606 620521 29541534 21712358 0 0 0 0 11034781 11941866 65543 88463 1281790 9081244 9264430 20181568 21294759 9359966 417599 122365873 127217596 17367007 17563417 104998866 109654179 X Since 1876, the Appalachian Mountain Club has promoted the protection, enjoyment, and understanding of the mountains, forests, waters, and trails of the Appalachian region. We are the nation's oldest outdoor recreation and conservation organization. 0 0 8741822 0 8351815 Outdoor Program Centers - The AMC manages more than 40 outdoor program centers and backcountry facilities, including lodges, mountain huts, full-service camps, cabins, shelters and campgrounds. These AMC facilities serve as a base for 4-season recreational activities, nature and environmental education courses, programs, scientific research and other conservation-related activities. Visitors and overnight guests enjoy a broad range of walk-on programs, guided naturalist activities, outdoor recreational safety and skill building workshops, and backcountry activities to choose from. AMC facilities are managed to reduce environmental impact by providing environmentally sensitive septic systems, composting, public drinking water, and overnight *Refer to Schedule O, Page 37 for Continuation*Outdoor Program Centers (Continued):accommodations (some near treeline and in sensitive alpine areas) in areas where camping would have severe effects on the alpine plant life. AMC facilities provide information and education on the local environment, recreational opportunities, outdoor safety, trails, and emergency shelter. AMC staff also participates in search-and-rescue efforts throughout the White Mountains of NH and other regions. In 2012, AMC provided more than 150,000 overnight guest accommodations at its facilities and information and other services to more than 2,000,000 visitors. 2015394 0 346476 Membership - AMC members provide the grassroots network through which the AMC delivers its programming on a local level throughout our 11 state region. The more than 100,000 members, advocates and supporters of the AMC provide a base of volunteers for trail projects, local clean-up and conservation projects, outdoor how-to and safety instruction. These members and volunteers organize and lead thousands of recreational outings, and provide the local governance structure for 12 local AMC chapters. Member dues and participation in the above mentioned activities provide a critical base of support for carrying out the AMC mission. 1611432 0 794787 Conservation Research and Policy - The AMC actively promotes the protection, enjoyment and understanding of the mountains, forests, waters and trails of the Appalachian region including critical areas of the four-state Northern Forest, the Mid-Atlantic Highlands of PA, NJ, NY, and CT, and Maine's 100-Mile Wilderness region. The AMC's Research and Policy Program conducts analyses of natural ecosystems to guide its efforts to protect these areas. This includes studying changes in land cover and land use and the impact on ecological and recreational resources; monitoring air quality and climate change impacts on Northeastern mountain ecosystems; analyzing in-stream flow criteria and hydroelectric dam operation impacts on river ecosystems and*Refer to Schedule O, Pages 37-38 for Continuation*Conservation Research and Policy (Continued):recreational resources; developing methods to reduce recreational user impacts on the region's mountains; and studying the benefits and impacts of different transportation options and energy sources, including renewable energy, on the ecosystems of concern to the AMC. Achievements are exemplified by the development and successful implementation of the recovery plan for an alpine plant formerly listed on the federal endangered species list, publication of a national award winning "Ecological Atlas of the Upper Androscoggin Watershed", adoption by states of elements of AMC's wind power siting guidelines and AMC's successful citizen science mountain monitoring program, Mountain Watch.The AMC's Research and Policy program also works with conservation partners and local communities to build grassroots support for priority conservation projects. The Research and Policy Program participates in and comments on formal resource management programs and decisions at the local, state, and federal level; consults with industry and land owners to find equitable solutions to environmental problems; advocates for state and federal land protection, clean air and energy policies, and trails funding, and facilitates member and public participation in local, state and federal environmental issues and policy. 5566718 0 2589772 1. Education Program - The AMC works with approximately 50,000 young people each year through guided and self-guided programs designed to make the outdoors and the environment accessible and meaningful to youth from all socioeconomic backgrounds. The programs range from overnight school programs (grades 4-12); walk-on activities offered to families coming through AMC's huts and lodges, weekend long skill based trainings, to 1-3 week outdoor summer adventures for teens. Guided programs include our A Mountain Classroom, Teen Wilderness Adventures, Youth Opportunities, Leadership Training, and destination-based naturalist programs. Through intensive, hands-on training, participants learn how to enjoy the outdoors and minimize their impact in the backcountry. AMC is a national provider of Master Educator training in Leave No Trace principles. AMC serves young people in urban and rural areas through its Youth Opportunities Program by training leaders in various youth agencies located in those regions.2. Trails Program - AMC staff and over 4,000 volunteers are engaged in on-the-ground recreation management and trail maintenance on over 1,800 miles of trails, including 350 miles of the Appalachian Trail. Many of these trails are on public lands, including the White Mountain National Forest, the Appalachian National Scenic Trail, Delaware Water Gap National Recreation Area, and Acadia National Park. AMC offers a broad range of trail volunteer opportunities, including an adopt-a-trail program, teen trail crew program, and Volunteer Vacations in the New England states. AMC Alpine Stewards educate hikers on how to care for fragile alpine areas. AMC is collaboratively planning a trail network that will protect and connect the ecological, historic and recreational assets of the Pennsylvania Highlands and create close-to-home outdoor recreational opportunities. The Pennsylvania Highlands Trail Network will extend the Highlands Trail (130 miles in New York and New Jersey) along the length of the Pennsylvania Highlands, from the Delaware River at Rieglesville, PA south to the Maryland border in south-central PA. Encompassing roughly 1.9 million acres, the Pennsylvania Highlands includes portions of 13 counties. The Appalachian Mountain Club and The Trustees of Reservations are collaborating to lead the Bay Circuit Alliance in the completion, enhancement, and long-term care of the 200-mile Bay Circuit Trail and Greenway. Our goal is to promote the trail as a vital resource for walking, hiking, and biking for the 4 million people who live in the Greater Boston area. The Bay Circuit Alliance is a collaboration of more than 50 cities, towns, and land trusts, as well as hundreds of dedicated volunteers, working in support of the Bay Circuit. Under this collaboration, AMC's primary responsibility will be to support the Trails Management Advisory Committee, while The Trustees will focus on land protection coordination and planning. Both organizations will work with the Alliance to promote the Bay Circuit as a close-to-home recreational resource and raise funds to ensure the long term future of the trail and greenway. 3. Publications/Communications - Through a variety of publications, the AMC encourages safe and responsible outdoor recreation and stewardship of the region's natural resources. AMC's member magazine, journal, books, and maps seek to inspire the public to get outdoors in all four seasons. Each publication also stresses safety and stewardship and encourages volunteerism. AMC's magazine, AMC Outdoors, features recreation and conservation news around the Northeast, and offers columns on outdoor skills, gear, fitness and nutrition, and natural history, as well as features on issues such as climate change, ecology, and the challenges of getting young people outdoors. AMC's website (www.outdoors.org) is an online resource for members and non-members seeking the latest local outdoor trips, trip ideas, backcountry conditions, and volunteer opportunities. AMC's Appalachia, published biannually since 1876, is the longest running journal on mountaineering and conservation. AMC Books publishes a variety of recreation guides on walking, hiking, biking, skiing, canoeing, kayaking and other outdoor activities in our region including the White Mountain Guide -- the premier hiking guide for New Hampshire's White Mountains for over 100 years. AMC's On-Line Guide is a leading on-line interactive mapping tool featuring comprehensive trail information, customize route building functionality and the ability to share trip reports and current trail conditions. 5566718 2589772 17935366 1 1 0 1 0 0 0 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 X 129 0 1 667 1 1 1 1 BD CJ UK HK 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CT ME MD MA NH NJ NY PA RI VA VT X X X Charles W Johnston Jr 6173916624 5 Joy Sreet Boston MA 02108 Wayne Thornbrough 2.00 X X 0 0 0 Rol Fessenden 2.00 X X 0 0 0 Mary Ann Tynan 2.00 X X 0 0 0 Cliff Krauss 2.00 X X 0 0 0 Willy Ashbrook 2.00 X 0 0 0 Mike Barry 2.00 X 0 0 0 Ed Belove 2.00 X 0 0 0 Peter Bergh 2.00 X 0 0 0 Ellen Blais 2.00 X 0 0 0 Dinah Buechner-Vischer 2.00 X 0 0 0 Sharon Foster 2.00 X 0 0 0 Rob Hecht 2.00 X 0 0 0 Jody Inglis 2.00 X 0 0 0 Sam Jamke 2.00 X 0 0 0 Kathleen McCarragher 2.00 X 0 0 0 Troy Murray 2.00 X 0 0 0 Diane Nordin 2.00 X 0 0 0 Jim Ozanne 2.00 X 0 0 0 Imari Paris-Jeffries 2.00 X 0 0 0 Dana Pope 2.00 X 0 0 0 Henry Schreiber 2.00 X 0 0 0 Teri Henderson 2.00 X 0 0 0 John Judge 35.00 X X X 191817 0 13236 Bruce Glabe 35.00 X X 159830 0 11384 Walter Graff 35.00 X 169004 0 25527 Clare O'Connell 35.00 X 150065 0 22018 Kevin Breunig 35.00 X 114898 0 23013 Susan Arnold 35.00 X 115434 0 9185 Molly Ruffle 35.00 X 108221 0 8642 Charles W Johnston Jr 35.00 X 104332 0 5923 1113601 0 118928 8 0 1 0 Scott Appaneal Construction PO Box 127 Greenville ME 04441 Construction 374900 JBI Helicopter Services 720 Clough Mill Road Pembroke NH 03275 High Mtn Airlift 142650 Versa Press 1465 Spring Bay Road East Peoria IL 61611 Book Printer 140439 Cambridge Associates 125 High Street Boston MA 02110 Investment Mgmt 128590 BelardiOstroy 16 West 22nd Street 11th Floor New York NY 10010 Marketing 123334 5 2489090 450346 479665 3723167 228839 7142268 Outdoor Program Centers 721000 8351815 8351815 Education 611710 1296999 1296999 Research Based Policy 611710 794787 794787 Trails 713990 614744 614744 Membership 900099 346476 346476 678029 569025 109004 12082850 1866719 5341 1861378 55885 450346 76332 -20447 -20447 1602525 961557 640968 640968 21712358 11973846 114345 2481899 575954 575954 8861079 7715825 435305 709949 441589 338811 56517 46261 1322401 1031983 179255 111163 740843 607806 73189 59848 21829 7236 14593 76079 76079 88463 88463 468442 366292 53278 48872 179393 153061 14871 11461 1651497 1504499 90198 56800 253916 151869 64434 37613 658002 629243 15849 12910 224876 173682 33252 17942 94325 71631 10737 11957 212080 212080 1352431 1122813 204739 24879 448031 392796 48616 6619 Food 972696 972696 0 0 Instructors & Leaders 793571 793293 -28 306 Printing & Publications 594163 561654 5511 26998 Repairs and Maintenance 329200 306395 19536 3269 933899 821701 105718 6480 21294759 17935366 2077603 1281790 2619556 2759162 3408179 4325886 907349 1097049 516384 362101 11065000 11065000 656485 705088 296791 305949 51555641 20615345 30880987 30940296 43112982 44868889 9883378 10566508 19018782 20221668 122365873 127217596 1396262 1564970 1420745 1448447 14550000 14550000 17367007 17563417 X 89636040 93678867 12131167 12671356 3231659 3303956 104998866 109654179 122365873 127217596 417599 4237714 0 X X 0 1 X 1 0 X 12544474 9125924 7641870 11013273 7142268 47467809 12544474 9125924 7641870 11013273 7142268 47467809 5198591 42269218 1631735 788041 2505471 2094941 1866719 8886907 56354716 56928024 0.75010 0.71610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 113704 25582 139286 21231805 21371091 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 97192 96590 149694 139286 482762 250000 250000 250000 250000 1000000 1500000 72875 62914 123990 113704 373483 Organizations Direct and Indirect Political Campaign Activities: Part I-A, Line 1: The Organization has not participated in any political campaign activity, either directly or indirectly. 50488734 512398 5912132 2040412 108590 54764262 50555507 1810538 61590 1861151 77750 50488734 43406120 3439501 5588930 1809044 70000 50555507 33929121 3641073 7694070 1780666 77478 43406120 45571653 1352648 -11207720 1702906 84554 33929121 0.76980 0.06030 0.16990 1 0 10373599 10373599 31385674 13029722 18355952 9295960 7583616 1712344 500408 2007 498401 30940296 Private Partnerships 9640859 F Split Interest Agreements 925649 F 10566508 Due from Affiliate-AMC Maine Woods, Inc. 20221668 20221668 X 27578030 4237714 590069 4827783 22750247 -1037889 -1037889 21712358 23640643 2345884 2345884 21294759 0 21294759 Description of Intended Use of Endowment Funds: Part V, Line 4: The purpose of the AMC's endowment funds is to serve as a perpetual source of financial support for the Club's programs and activities. The financial goal of these funds is to preserve their purchasing power by investing in a diverse portfolio of equity and fixed income securities while, at the same time, providing a reasonable level of annual cash flow to the Club. Permanently restricted endowment funds are subject to donor stipulations requiring such gifts be invested in perpetuity and only the income earned on the invested gifts can be expended. Use of term endowments proceeds are limited to either specific program activities or designated periods of time as stipulated by the donor. Board designated endowment funds, commonly known as unrestricted endowments, can only be expended pursuant to approval of AMC's Board of Directors. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: In determining the recognition of uncertain tax positions, the AMC recognizes the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination by a taxing authority. As of December 31, 2012, the AMC has no uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. Part XI, Line 2d - Other Adjustments: AMC Maine Woods, Inc. Program Activities 590,069. Part XI, Line 4b - Other Adjustments: Cost of Merchandise Sold -961,557. Fundraising Event Expenses -76,332. Part XII, Line 2d - Other Adjustments: Expenses for an affiliated subsidiary 1,307,995. Cost of Merchandise Sold 961,557. Fundraising Event Expenses 76,332. X X X X X X 1 ComNet Marketing Group Inc 1214 Stowe Avenue Medford OR 97501 Telemarketing 0 114124 141722 0 Share Group Inc 73 Chapel Street Newton MA 02458 Telemarketing 0 60304 34861 0 174428 176583 CT ME MD MA NH NJ NY PA RI VT VA Farewell Andy! 506231 450346 55885 0 0 8100 47998 3879 16355 506231 450346 55885 8100 47998 3879 16355 76332 -20447 X X X X 0 0 0 0 0 0 0 0 0 John Judge 188826 0 0 0 2991 0 7692 0 5544 0 205053 0 0 0 Bruce Glabe 158375 0 0 0 1455 0 11384 0 0 0 171214 0 0 0 Walter Graff 166606 0 0 0 2398 0 13749 0 11778 0 194531 0 0 0 Clare O'Connell 149741 0 0 0 324 0 12240 0 9778 0 172083 0 0 0 X 51 228839 Cash rec'd on sale 0 0 0 Form 990, Part VI, Section A, line 6 AMC has almost 100,000 members, primarily in the Northeast. Form 990, Part VI, Section A, line 7a The members elected the Board of Directors at the AMC Annual Meeting held on January 28, 2012. Form 990, Part VI, Section A, line 7b Decisions of the Board subject to approval by members include annual elections of individuals to the Board, and changes to the Bylaws. Form 990, Part VI, Section B, line 11 A special committee comprised of board members of AMC's Audit Committee and Finance Committee plus AMC's Chief Financial Officer and President is responsible for overseeing the preparation of IRS Form 990 (990). The 990 and its supporting schedules was prepared by the public accounting firm, Tonneson + Co (Tonneson), responsible for auditing the AMC's financial statements. Tonneson's work was based on information provided to them during the course of the audit by AMC's Finance Department staff, plus additional work requested specific to the 990. The special committee performed a detailed review of the completed 990 and reported the results of its review to the Board of Directors. Subsequent to this review, each member of AMC's Board of Directors received a copy of the 990 prior to filing the form with the IRS. Form 990, Part VI, Section B, line 12c Pursuant to the AMC's Bylaws, each Board of Director is responsible for disclosing any possible conflict of interest at the earliest practicable time. Additionally, each board member receives a "Conflict of Interest Disclosure Statement" and is requested to disclose any potential conflicts of interest on an annual basis. Form 990, Part VI, Section B, line 15 The Board of Directors has appointed a Compensation Committee comprised of three board members who are not employees of AMC or related to any employee of AMC. The Compensation Committee meets annually and is responsible for reviewing and making recommendations to the Board on the compensation of AMC officers, such as the President, key employees and specific highly compensated employees. As part of its review, the Compensation Committee evaluates various criteria including, but not limited to, the organization's goals and objectives, the performance of the staff, and comparative third-party compensation data. Form 990, Part VI, Section C, line 19 AMC makes its governing documents, conflict of interest policy, financial statements and Form 990 available to the public upon request. Also, the Form 990 and financial statements are available through the Massachusetts Attorney General's office/website and Guidestar. In addition, AMC's audited financial statements and Form 990 are available on our website, www.outdoors.org. Form 990, Part XII, Line 2c: The AMC has an Audit Committee of four members appointed by the Board of Directors, one of whom is a member of the Finance Committee and none of whom are officers of AMC. The Audit Committee is charged with annually recommending the designation of an independent auditor to prepare and submit an audited set of financial statements of the Club to the Board of Directors; meeting with the auditors and any officers, employees or committee members they require to report on and respond to any questions they have on the financial conditions or operations of the Club; and periodically assessing the financial controls and accounting system of the Club and recommending any changes deemed appropriate. Description of AMC's Activities: Form 990, Part I, Line 1 Founded in 1876, The Appalachian Mountain Club (The AMC) is the nation's oldest outdoor recreation and conservation organization. The AMC has nearly 100,000 members and 16,000 volunteers in twelve chapters from Maine to Washington D.C. We offer over 8,000 outdoor oriented trips each year from hiking and climbing to paddling, snowshoeing and skiing. We serve over 150,000 guests each year at our AMC Outdoor Program Centers, Huts, Camps, Cabins, and Shelters - each AMC destination is a model for environmental education and stewardship. We teach people the skills to be safe outdoors and care for the natural world around us through outdoor education programs for children, adults, and families as well as outdoor leadership training. We maintain almost 2,000 miles of trails throughout the northeast including nearly 350 miles of the Appalachian Trail in five states. We advocate for land and river way conservation, monitor air quality and work to protect alpine and forest ecosystems through the Northern Forest and Atlantic Highlands regions. Through AMC's Maine Woods Initiative, we own and manage 66,500 acres of working forest as part of an innovative approach to conservation combining outdoor recreation, natural resource protection, sustainable forestry and community partnership. We seek to educate and inform our members, volunteers and conservation partners through our books, magazines, White Mountain visitor centers, AMC destinations and website. Lastly, the AMC offers thousands of events and activities every year, encouraging members and volunteers to get out, get active and get involved. for AMC Maine Woods, Inc. (MWInc), AMC Maine Woods II, LLC (MWII) and Form 990, Schedule R, Parts I(B), II(B) and III(B), Primary Activity AMC Maine Woods Funding, LLC (MWF): AMC Maine Woods, Inc. (MWInc), AMC Maine Woods Funding, LLC (MWF), and AMC Maine Woods II, LLC (MWII) are related organizations created and controlled by the AMC to secure long-term financing to carry out the AMC's Maine Woods Initiative program. The Maine Woods Initiative is the AMC's strategy for land conservation in the 100-Mile Wilderness region in Maine - addressing regional ecological and economic needs through outdoor recreation, resource protection, sustainable forestry and community partnerships. MWInc owns and operates Little Lyford Pond and manages 37,000 acres of working forest. During 2009, MWInc purchased 29,500 acres of adjacent land in Piscataquis County, ME, commonly known as the Roach Pond parcel and subsequently sold this property to MWII. MWInc also sold the land, buildings and equipment of the Medawisla and Gorman-Chairback wilderness camps to MWII. The total value of this sale was $13,107,208. MWII secured $14,550,000 of Qualified Low Income Community Investment financing from a commercial bank to finance the above referenced purchases of land, buildings and equipment and complete the renovations of the Gorman-Chairback Wilderness camp. Combined, MWInc and MWII operate for wilderness camps offering a variety of outdoor recreation and educational opportunities and manages over 66,000 areas of working forest. AMC MW II LLC 5 Joy Street Boston MA 02108 271457877 See Schedule O, Pages 44-45 for AMC MW II, LLC's primary activities. ME -325436 13559639 Appalachian Mountain Club AMC Maine Woods Inc 5 Joy Street Boston MA 02108 202034674 See Schedule O, Pgs 44-45 for AMC Maine Woods's primary activities. ME 501(c)(3) 7 Appalachian Mountain Club 0 AMC MW Funding LLC 5 Joy Street Boston MA 02108 271413785 See Schedule O, Pgs 44-45 for its primary activities. ME Appalachian Mountain Club Investment 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 AMC Maine Woods Inc Q 1307995 AMC MW II LLC P 325436