2024-08-15T16:05:30-04:00 2023-09-30 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2022-10-01 046113618 CONCORD LAND CONSERVATION TRUST CONC 9783696526 PO BOX 141 CONCORD MA 01742 JEFFREY WIEAND TREASURER 9783696526 2024-08-14 true false BRENDAN E TOOLIN P01323447 9784522500 2024-08-14 2022 2024-08-08 14:25:15Z PAULINE CROSS REEVE PO BOX 141 CONCORD MA 01742 2090893 false X CONCORDLAND.ORG X 1959 MA CONSERVATION OF LAND IN CONCORD, MASSACHUSETTS. 7 7 2 50 0 1205933 321845 0 64385 37769 -819 2863 1269499 362477 680872 2500 0 78226 121214 0 38831 130195 141660 889293 265374 380206 97103 34331566 34848274 29219 27323 34302347 34820951 X TO ACQUIRE AND PROTECT LAND IN CONCORD, MA FOR CONSERVATION PURPOSES, HABITAT PROTECTION, AND TO PROVIDE PASSIVE RECREATIONAL USE BY THE PUBLIC AS WELL AS TO PRESERVE CONCORD'S TRADITIONAL LANDSCAPES OF WOODS, MEADOWS AND FIELDS. false false 153209 2500 SINCE ITS INCEPTION, CONCORD LAND CONSERVATION TRUST ("CLCT") HAS ACQUIRED APPROXIMATELY 980 ACRES OF LAND AND HOLDS CONSERVATION RESTRICTIONS ON AN ADDITONAL 354 ACRES. ALL OF THIS LAND WILL BE PROTECTED FROM DEVELOPMENT AND WILL REMAIN IN ITS NATURAL STATE IN PERPETUITY. CLCT MANAGES THE CONSERVATION OF ALL PROPERTIES INCLUDING, BUT NOT LIMITED TO ACTIVITIES SUCH AS FARMING, NATURAL RESOURCES MANAGEMENT, AND ROUTINE MAINTENANCE. 153209 true true false false false false true false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false true false false false false true true false false false true 10 0 true 2 true false false false false false false false false false false false false X 7 7 false false false false true true false true true false false true true false true true true true false false MA X X PAULINE CROSS REEVE 9783696526 175 SUDBURY ROAD CONCORD MA 01742 PAULINE CROSS REEVE CHAIR 5.00 X X 0 0 0 LYNN HUGGINS SECRETARY 2.00 X X 0 0 0 JEFFREY WIEAND TREASURER 2.00 X X 0 0 0 JOHN M STEVENS JR TRUSTEE 2.00 X 0 0 0 JOAN D FERGUSON TRUSTEE 10.00 X 0 0 0 JONATHAN KEYES TRUSTEE 2.00 X 0 0 0 FREDERIC H MULLIGAN TRUSTEE 2.00 X 0 0 0 GORDON H SHAW TRUSTEE EMER 2.00 X 0 0 0 JANE GRUBA-CHEVALIER EXECUTIVE DI 40.00 X 63667 0 0 63667 false false false 209756 112089 33051 321845 110760 110760 10212 7949 2263 2263 2263 1647476 1720467 -72991 -72991 -72991 EVENT/WORKSHOP 900099 600 600 600 362477 40632 2500 2500 73701 24567 24567 24567 38480 38480 9033 5009 2012 2012 6995 1995 5000 258 258 22181 22181 2879 2879 3160 700 2460 22356 9084 6408 6864 11711 2928 5855 2928 536 536 730 514 216 7517 7517 PROPERTY MAINTENANCE 57059 57009 50 TELEPHONE 3153 3153 EDUCATION STUDIES 1475 1475 STATE FILING FEES AND OTH 1037 37 1000 613 600 13 265374 153209 73334 38831 66 936 418012 26819 4134 4134 30785753 140850 30644903 30644903 3263851 4168192 600 3290 34331566 34848274 29219 24603 2720 29219 27323 X 2744418 3270334 31557929 31550617 34302347 34820951 34331566 34848274 X 97103 421591 -90 X false true X true false X 288006 222806 1556085 1205933 321845 3594675 288006 222806 1556085 1205933 321845 3594675 1627136 1967539 71956 71329 54991 73475 120972 392723 35 10 20 600 665 3988063 0.49340 0.49830 X PART II, LINE 10 TRAIL GUIDES 65 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 36 354.00 1 true 116.00 47921 7306 55227 56379 -8458 47921 47277 9102 56379 44168 3109 47277 43363 805 44168 1.00000 false false 30644903 30644903 70425 70425 70425 70425 30644903 RIGHT-OF-USE LIABILITIES 2720 2720 X 791530 421591 7949 429540 361990 487 487 362477 272836 7949 7949 264887 487 487 265374 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A POLICY TO MONITOR, INSPECT, HADNLE VIOLATIONS, AND ENFORCE CONSERVATION EASEMENTS. SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION RESTRICTIONS THAT HAVE BEEN PURCHASED BY CLCT HAVE BEEN EXPENSED ON THE STATEMENT OF FUNCTIONAL EXPENSES AS LAND PROTECTION EXPENSES. SCHEDULE D, PAGE 2, PART V, LINE 4 THE TRUST'S ENDOWMENT CONSISTS OF A TEMPORARILY RESTRICTED FUND ESTABLISHED FOR THE STEWARDSHIP AND PROTECTION OF THE LAND AND CONSERVATION RESTRICTIONS THAT THE TRUST CURRENTLY POSSESSES AND MAY ACQUIRE IN THE FUTURE. SCHEDULE D, PAGE 3, PART X THE TRUST, ORGANIZED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE, GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740-10, "INCOME TAXES," REQUIRES THE TRUST TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE TRUST'S FINANCIAL STATEMENTS. CONCORD LAND CONSERVATION TRUST REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF CONCORD LAND CONSERVATION TRUST'S INCOME, EXPENDITURES, AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT CONCORD LAND CONSERVATION TRUST WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES INCLUDED IN REVENUE ON FORM 990 7,949 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES INCLUDED IN REVENUE ON FORM 990 7,949 X 2 33051 FAIR MARKET VALUE false false false SCHEDULE M, PAGE 2, PART II THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). FORM 990 - ORGANIZATION'S MISSION TO ACQUIRE AND PROTECT LAND IN CONCORD, MA FOR CONSERVATION PURPOSES, HABITAT PROTECTION, AND TO PROVIDE PASSIVE RECREATIONAL USE BY THE PUBLIC AS WELL AS TO PRESERVE CONCORD'S TRADITIONAL LANDSCAPES OF WOODS, MEADOWS AND FIELDS. FORM 990, PAGE 6, PART VI, LINE 6 CLCT DOES NOT HAVE ANY STOCKHOLDERS BUT IT DOES HAVE MEMBERS. MEMBERSHIP IS OPEN TO ALL WHO SHARE THE MISSION OF CONSERVING LAND IN THE TOWN OF CONCORD, MASSACHUSETTS AND WHO PAY REQUIRED DUES. CLCT NOW HAS OVER 550 MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A CLCT MEMBERS ARE INVITED TO THE ANNUAL MEETING AND TO VOTE ON ELECTION OF TRUSTEES WHEN APPLICABLE AS WELL AS DISCUSS THE MISSION AND GOALS OF THE TRUST. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE FEDERAL FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES OF CLCT PRIOR TO FILLING WITH THE INTERNAL REVENUE SERVICE. A PERIOD OF TIME WAS PROVIDED TO THE TRUSTEES FOR THEIR REVIEW AND TO PROVIDE COMMENTS AND QUESTIONS. THESE COMMENTS AND QUESTIONS WERE REVIEWED AND WHERE APPLICABLE ARE REFLECTED IN THE VERSION OF THE FEDERAL FORM 990 FILED ELECTRONICALLY WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C AT MONTHLY BOARD MEETINGS WHEN PROJECTS ARE DISCUSSED, ANY POSSIBLE CONFLICTS OF INTEREST ARE RAISED AND DISCUSSED OPENLY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD POSITIONS ARE ALL UNPAID. COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF CONCORD LAND CONSERVATION TRUST ARE AVAILABLE UPON REQUEST BY A MEMBER OF THE GENERAL PUBLIC AT CLCT'S STAFFED OFFICE IN CONCORD, MA. GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE GENERAL PUBLIC AT THE COMMONWEALTH OF MASSACHUSETTS'S ATTORNEY GENERAL'S OFFICE. FINANCIAL STATEMENTS ARE ALSO INCLUDED IN THE TOWN OF CONCORD'S ANNUAL REPORT. FORM 990, PART XI, LINE 9 CUMULATIVE EFFECT OF ASU 2016-02 ADOPTION -90 CUMULATIVE EFFECT ON NET ASSETS AS A RESULT OF THE ADOPTION OF ASU 2016-02, "LEASES". CONCORD OPEN LAND FOUNDATION INC 175 SUDBURY ROAD CONCORD MA 01742 043044136 ACQUISITON MA 501C3 12A CLCT true false false false false false false false false false false false false false false false false false false false