2024-03-12T16:01:40-04:00 2023-06-30 042917204 ANSTISS & CO PC 6 OMNI WAY STE 201 CHELMSFORD MA 018244187 990 2022-07-01 272331022 MASSACHUSETTS LAND TRUST COALITION MASS 9784432233 18 WOLBACH ROAD SUDBURY MA 01776 CYNTHIA HENSHAW PRESIDENT 9784432233 2024-03-09 true CYNTHIA HENSHAW 999009999 false BRENDAN E TOOLIN P01323447 9784522500 2024-03-09 2022 2023-04-26 12:10:37Z CYNTHIA HENSHAW 18 WOLBACH ROAD SUDBURY MA 01776 291895 false X WWW.MASSLAND.ORG X 2010 MA MASSACHUSETTS LAND TRUST COALITION ADVANCES LAND CONSERVATION ACROSS MASSACHUSETTS BY PROVIDING EDUCATION, TOOLS, NETWORKING, AND ADVOCACY FOR LAND TRUSTS AND THEIR PARTNERS. 15 15 4 40 0 152009 212598 61302 72229 461 4874 442 91 214214 289792 0 0 101273 137242 0 18156 74678 51039 175951 188281 38263 101511 208241 337968 8912 16963 199329 321005 MASSACHUSETTS LAND TRUST COALITION ADVANCES LAND CONSERVATION ACROSS MASSACHUSETTS BY PROVIDING EDUCATION, TOOLS, NETWORKING, AND ADVOCACY FOR LAND TRUSTS AND THEIR PARTNERS. false false 149256 72229 CONDUCTED OVER 50 EDUCATIONAL SEMINARS AND MEETINGS ATTENDED BY OVER 2,000 STAFF AND VOLUNTEERS OF MASSACHUSETTS LAND TRUSTS AND CONSERVATION PARTNERS; DISTRIBUTED MONTHLY NEWSLETTER TO OVER 3,500 MEMBERS OF THE MASSACHUSETTS LAND CONSERVATION COMMUNITY. 149256 true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 4 true false false false false false true true false false false false false false X 15 15 false false true false true true false true true false false true true true true true false true false false MA X MICHELLE VANSLETTE 9784432233 18 WOLBACH ROAD SUDBURY MA 01776 CYNTHIA HENSHAW PRESIDENT 2.00 X X 0 0 0 JANET MILKMAN VICE PRESIDE 2.00 X X 0 0 0 RITA GIBES GROSSMAN CLERK 2.00 X X 0 0 0 ANDREW MAGEE TREASURER 2.00 X X 0 0 0 PAUL CATANZARO TRUSTEE 1.00 X 0 0 0 JACK CLARKE TRUSTEE 1.00 X 0 0 0 CORMAC COLLIER TRUSTEE 1.00 X 0 0 0 CHRISTA COLLINS TRUSTEE 2.00 X 0 0 0 WILLIAM CONSTABLE TRUSTEE 3.00 X 0 0 0 KAREN GREY TRUSTEE 1.00 X 0 0 0 RICHARD HUBBARD TRUSTEE 1.00 X 0 0 0 KATHLEEN O'DONNELL TRUSTEE 1.00 X 0 0 0 KRISTEN SYKES TRUSTEE 1.00 X 0 0 0 VIDYA TIKKU TRUSTEE 1.00 X 0 0 0 ANNA WILKINS TRUSTEE 1.00 X 0 0 0 ROBB JOHNSON EXECUTIVE DI 25.00 X 64511 0 0 64511 false false false 212598 212598 MEMBERSHIP DUES 531390 54384 54384 CONFERENCE 531390 15675 15675 WORKSHOPS 531390 1500 1500 EVENTS 531390 670 670 72229 4864 4864 2113 2103 10 10 10 OTHER INCOME 900099 91 91 91 289792 72320 4874 127693 100878 14046 12769 9549 7544 1050 955 2152 2152 3776 2048 1620 108 2746 897 96 1753 5459 3239 193 2027 5442 4299 599 544 1387 1387 25860 25860 2705 1623 1082 PROFESSIONAL DUES & SUBS 800 800 YOUNG LAND PROFESSIONALS 556 556 STEERING COMMITTEE 156 125 31 188281 149256 20869 18156 82932 35288 86550 1786 4227 123523 211903 208241 337968 8912 16963 8912 16963 X 195494 230795 3835 90210 199329 321005 208241 337968 101511 9540 10625 X true X false true false X 84016 78634 116415 152009 212598 643672 84016 78634 116415 152009 212598 643672 104660 539012 78 146 18 238 4864 5344 8 8 649024 268921 0.83050 0.88840 X PART II, LINE 10 EXPENSE REIMBURSEMENT AND OTHER 8 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false true 700 false true 2150 true 250 false 3100 false SCHEDULE C, PART II-B, LINE 1 THE ORGANIZATION SENT LETTERS TO LEGISLATORS; ENGAGED IN CALLS AND MEETINGS WITH STATE LEGISLATORS, STAFF OF FEDERAL AND STATE LEGISLATORS, AND STAFF OF STATE EXECUTIVE DEPARTMENTS; AND SENT EMAILS TO MEMBERS TO ENCOURAGE THEM TO CONTACT LEGISLATORS TO ADVOCATE FOR BUDGET PRIORITIES AND SPECIFIC LEGISLATION. IN ADDITION, STAFF WORKED WITH PARTNERS TO ORGANIZE AN ONLINE RALLY AND LOBBYING DAY TO ENCOURAGE MEMBERS TO PARTICIPATE IN LOBBYING OF STATE LEGISLATORS IN SUPPORT OF PRIORITY LEGISLATION. X SCHEDULE D, PAGE 3, PART X THE TRUST 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 PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," REQUIRES THE TRUST TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE TRUST'S FINANCIAL STATEMENTS. THE TRUST REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE TRUST'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE TRUST IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. FORM 990, PAGE 6, PART VI, LINE 4 THE SPECIFIC DUES THRESHOLD FOR DETERMINING WHICH MEMBERS OF THE ORGANIZATION ARE ELIGIBLE TO VOTE ON MATTERS BEFORE THE CORPORATION WAS ELIMINATED. UNDER THE PREVIOUS BYLAWS, MEMBERS PAYING DUES AT OR ABOVE THE "SUPPORTING" LEVEL WERE DEEMED "STEERING COMMITTEE" MEMBERS. ALL MEMBERS WERE ELIGIBLE TO VOTE ON THE SLATE OF NOMINEES TO THE BOARD OF TRUSTEES, BUT ONLY STEERING COMMITTEE MEMBERS WERE ELIGIBLE TO VOTE ON OTHER MATTERS BEFORE THE CORPORATION. UNDER THE REVISED BYLAWS ADOPTED IN JUNE OF 2023, THE "STEERING COMMITTEE" HAS BEEN ELIMINATED, AND THERE IS ONLY ONE CLASS OF MEMBERS, ALL OF WHOM ARE ELIGIBLE TO VOTE ON ANY MATTER PUT TO A VOTE OF THE MEMBERS. THE REVISED BYLAWS CLARIFY THAT THE BOARD OF TRUSTEES IS RESPONSIBLE FOR MANAGEMENT OF AFFAIRS OF THE CORPORATION WITH THE EXCEPTION OF THE FOLLOWING POWERS, WHICH ARE RESERVED TO THE MEMBERS: A. VOTING TO ELECT TRUSTEES AT THE ANNUAL MEETING OF THE CORPORATION, WHICH VOTE SHALL BE BY A MAJORITY OF MEMBERS AT A DULY CALLED MEETING AT WHICH A QUORUM OF MEMBER IS PRESENT; B. VOTING TO AMEND THE ARTICLES OF ORGANIZATION OF THE CORPORATION, WHICH VOTE SHALL BE BY TWO-THIRDS OF ALL MEMBERS; C. VOTING TO DISSOLVE THE CORPORATION OR TO MERGE WITH ANOTHER ORGANIZATION, WHICH VOTE SHALL BE BY TWO-THIRDS OF ALL MEMBERS; D. ANY OTHER MATTER WHERE A VOTE OF MEMBERS IS REQUIRED BY LAW. THE REVISED BYLAWS ALLOW FOR PROXY VOTING, AND FOR PURPOSES OF MEETINGS OF THE CORPORATION, DEFINE A QUORUM TO BE TEN MEMBERS PRESENT OR PARTICIPATING BY PROXY. WHEN A QUORUM IS PRESENT, THE VOTE OF A MAJORITY OF THE MEMBERS PRESENT IS SUFFICIENT FOR A DECISION ON ANY MATTER, EXCEPT AS OTHERWISE REQUIRED BY LAW, BY THE ARTICLES OF ORGANIZATION, OR BY THESE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS FOUR CLASSES OF MEMBERS: SUPPORTING, SPONSORING, SUSTAINING AND BASIC. FORM 990, PAGE 6, PART VI, LINE 7A SUPPORTING, SPONSORING, SUSTAINING AND BASIC MEMBERS ARE ELIGIBLE TO VOTE ON THE SLATE OF THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS AND MANAGEMENT COMPARE THE INFORMATION CONTAINED IN THE FORM 990 TO THE ACCOUNTING RECORDS AND OTHER UNDERLYING SOURCE DOCUMENTS FOR ACCURACY AND REASONABLENESS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN AN ACKNOWLEDGEMENT FORM ANNUALLY TO ATTEST THAT NO CONFLICTS EXIST, OR TO DISCLOSE ANY SPECIFIC CONFLICTS SO THAT THEY CAN BE APPROPRIATELY MANAGED BY THE BOARD OF TRUSTEES, INCLUDING THROUGH RECUSAL BY THAT TRUSTEE FROM ANY RELATED DELIBERATIONS. BOARD MEMBERS SHALL REFRAIN FROM OBTAINING ANY LIST OF CLIENTS FOR PERSONAL OR PRIVATE SOLICITATION PURPOSES AT ANY TIME DURING THEIR AFFILIATION. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE CHAIR OF THE BOARD OF TRUSTEES AFTER REVIEW OF COMPARABLE COMPENSATION DATA FROM PEER ORGANIZATIONS (AVAILABLE FROM LAND TRUST ALLIANCE, TSNE AND MASSRIVERS) AND CONSULTATION WITH THE FULL BOARD OF TRUSTEES, IN EXECUTIVE SESSION OF A REGULAR BOARD MEETING, IN CONJUNCTION WITH THE EXECUTIVE DIRECTOR'S PERFORMANCE REVIEW EACH JUNE. FORM 990, PAGE 6, PART VI, LINE 19 THE TRUST MAKES ITS GOVERNING DOCUMENTS, POLICY STATEMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH THE ITS WEBSITE AND UPON WRITTEN REQUEST.