2024-06-21T11:39:57-05:00 2023-12-31 472171516 AUSTIN ASSOCIATES PA CPA'S PO BOX 3400 AUBURN ME 042123400 990 2023-01-01 016083123 WESTERN FOOTHILLS LAND TRUST WEST 2077392124 PO BOX 107 NORWAY ME 04268 CARL COSTANZI TREASURER 2077392124 2024-06-19 1 CARL COSTANZI 999009999 0 CRYSTAL MARCHESSAULT CPA P01009755 2077839111 2024-06-19 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z CARL COSTANZI PO BOX 107 NORWAY ME 04268 2339520 0 X HTTPS://WWW.WFLTMAINE.ORG X 1987 ME DEDICATED TO THE CONSERVATION AND PRESERVATION OF NATIVE ECOSYSTEMS, FARM AND FOREST LANDS, WATERSHEDS, AND SCENIC LANDSCAPES FOR THE BENEFIT OF WILD AND HUMAN COMMUNITIES IN WESTERN MAINE. 8 8 8 60 0 0 854762 2148658 1964 12880 2551 14886 7627 4497 866904 2180921 0 0 0 0 205679 285200 0 0 60938 145084 1316688 350763 1601888 516141 579033 3078584 3353392 192277 320377 2886307 3033015 DEDICATED TO THE CONSERVATION AND PRESERVATION OF NATIVE ECOSYSTEMS, FARM AND FOREST LANDS, WATERSHEDS, AND SCENIC LANDSCAPES FOR THE BENEFIT OF WILD AND HUMAN COMMUNITIES IN WESTERN MAINE. 0 0 1407462 17377 CONSERVATION AND PRESERVATION OF NATIVE ECOSYSTEMS, FARM AND FOREST LANDS, WATERSHEDS, AND SCENIC LANDSCAPES FOR THE BENEFIT OF WILD AND HUMAN COMMUNITIES IN THE GREATER OXFORD HILLS AREA OF WESTERN MAINE. 1407462 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 14 0 1 8 1 0 0 0 0 0 1 1 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 2077392124 PO BOX 107 NORWAY ME 04268 CARL COSTANZI PRESIDENT, TREASURER 2.00 X X 0 0 0 ELIZABETH CALHOUN DIRECTOR 2.00 X 0 0 0 ROGER GREEN DIRECTOR 2.00 X 0 0 0 NATHANIEL LIU SECRETARY 2.00 X 0 0 0 RICHARD SOUSA DIRECTOR 2.00 X 0 0 0 SIENNA TINSLEY DIRECTOR 2.00 X 0 0 0 ROBERT VAN NEST DIRECTOR 2.00 X 0 0 0 CONNER TREMBLAY VICE PRESIDENT 2.00 X X 0 0 0 KACY BAILEY EXECUTIVE DIRECTOR 40.00 X 63066 0 3108 63066 0 3108 0 0 0 0 0 648593 1500065 117971 2148658 REGISTRATION FEES 900099 12880 12880 12880 9292 9292 12271 151922 12532 146067 -261 5855 5594 5594 OTHER REVENUE 900099 4497 4497 4497 2180921 17377 0 14886 63066 34686 28380 185893 114689 26391 44813 16340 9804 3595 2941 19901 11941 4378 3582 1384 1384 64194 9003 55191 535 321 118 96 11470 6882 2523 2065 4368 2621 961 786 12592 7555 2770 2267 5938 3563 1306 1069 4629 4629 22148 22148 10942 6565 2407 1970 CONSERVATION PROPERTY I 1108867 1108867 DONATIONS 22000 22000 REPAIRS AND MAINTENANCE 17553 17553 REAL ESTATE AND FORESTR 11072 11072 18996 13563 4084 1349 1601888 1407462 133488 60938 487994 1020424 132668 183648 37670 14794 1250 1282 6943 2070022 103086 2286056 1966936 131946 151900 1000 7465 3078584 3353392 28784 63240 250672 163493 0 6465 192277 320377 X 2547261 2205835 339046 827180 2886307 3033015 3078584 3353392 579033 15742 -448067 0 X 1 X 0 0 0 X 379143 356083 379660 854762 2148658 4118306 379143 356083 379660 854762 2148658 4118306 4118306 4287 23 27 2551 9292 16180 4134486 27702 0.99610 0.99680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 38 4470.80 3 1 1 300.00 147147 20362 336 1384 165789 173753 -24954 255 1397 147147 156638 3896 28580 13870 1491 173753 146305 11601 1268 156638 0.25000 0.75000 0.00000 1 0 1562420 1562420 127539 78785 48754 380063 24301 355762 1966936 OPERATING LEASE LIBAILITIES 6465 6465 X PART II, LINE 3: ONE EASEMENT WAS AMENDED TO ESTABLISH THE LOCATION OF BUILDING ENVELOPE WHICH WAS A RESERVED RIGHT AND MAKE MISCELLANEOUS CORRECTIONS. ONE EASEMENT WAS AMENDED TO ADD THE SAFE HARBOR LANGUAGE FROM IRS NOTICE 2023-30, TO MEET THE REQUIREMENTS OF A "QUALIFIED CONSERVATION CONTRIBUTION" IN COMPLIANCE WITH THE PROVISIONS OF THE INTERNAL REVENUE CODE AND REGULATIONS, AS AMENDED, AT 26 U.S.C. SECTION 170(H). ONE EASEMENT WAS MODIFIED WITH A CONFIRMATORY GRANT OF CONSERVATION EASEMENT TO ADD A PORTION OF THE PROPERTY THAT WAS PREVIOUSLY INADVERTENTLY NOT DESCRIBED IN THE CONSERVATION EASEMENT. PART II, LINE 9: EASEMENTS ACQUIRED BY THE TRUST ARE CONSERVATION EASEMENTS AND REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY THE TRUST. SINCE THESE EASEMENTS HAVE NO MARKETABLE VALUE, THEY ARE NOT RECORDED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. ALL EASEMENTS ACQUIRED BY PURCHASE ARE EXPENSED AS CONSERVATION PROPERTY IMPAIRMENT EXPENSE IN THE STATEMENT OF FUNCTIONAL EXPENSES. PART X, LINE 2: THE TRUST DOES NOT BELIEVE IT HAS DONE ANYTHING DURING THE PAST YEAR THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE TRUST REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE IN AN ANNUAL INFORMATION RETURN, IRS FORM 990. THESE FILINGS ARE GENERALLY SUBJECT TO REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS AFTER THEY HAVE BEEN FILED. X 2 108760 FAIR MARKET VALUE X FIXED ASSETS - OTH 1 5000 PURCHASE PRICE X OTHER SUPPLIES/INVENTORY 10 4211 PURCHASE PRICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B IRS FORM 990, AND ANY OTHER NECESSARY INCOME TAX FILINGS, WILL INITIALLY BE REVIEWED BY THE FINANCE COMMITTEE FOR CONSISTENCY AND ACCURACY AND THEN BE SUBMITTED TO THE FULL BOARD. NECESSARY EDITS WILL BE MADE PRIOR TO SUBMISSION TO THE FULL BOARD. THE FULL BOARD MUST REVIEW AND VOTE TO APPROVE IRS FORM 990 AND ANY OTHER NECESSARY INCOME TAX FILINGS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD AND COMMITTEE MEMBERS ARE REGULARLY ASKED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AND ARE EXCLUDED FROM DISCUSSION ON TOPICS WHERE SUCH A CONFLICT IS KNOWN. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 1023 AND 990 FILINGS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FRIENDS OF ROBERTS FARM PRESERVE LLC 445 MAIN STREET NORWAY ME 04268 882896895 PROPERTY ACQUISITION/HOLDING ME 109004 WESTERN FOOTHILLS LAND TRUST