2025-11-05T14:06:00-05:00 2024-12-31 Allan Smith and Company CPAs PC Two Cabot Place Suite 8 Stoughton MA 02072 990 2024-01-01 237216308 WESTPORT LAND CONSERVATION TRUST INC % CHRISTINE SCHMID WEST 5086369228 573 ADAMSVILLE ROAD PO BOX 3975 WESTPORT MA 02790 CHRISTINE SCHMID PRESIDENT 5086369228 2025-10-21 true true ALLAN SMITH CPA P00825089 7742065553 2025-11-05 2024 2025-03-06 01:10:19Z CHRISTINE SHAPLEIGH SCHMID 573 ADAMSVILLE ROAD PO BOX 3975 WESTPORT MA 02790 3770234 false X WWW.WESTPORTLANDTRUST.ORG X 1972 MA TO PRESERVE AND PROTECT WESTPORT MASSACHUSETTS NATURAL RESOURCES FOR PEOPLE AND NATURE, AND TO EDUCATE THE PUBLIC ABOUT THE WISE USE OF NATURAL RESOURCES. 13 13 8 100 0 0 2562465 2539027 0 41219 176879 -109350 2603684 2606556 0 0 368372 418359 0 35294 274013 204376 642385 622735 1961299 1983821 19021083 21506538 23965 6678 18997118 21499860 TO PRESERVE AND PROTECT WESTPORT MASSACHUSETTS NATURAL RESOURCES FOR PEOPLE AND NATURE, AND TO EDUCATE THE PUBLIC ABOUT THE WISE USE OF NATURAL RESOURCES. false false 500803 TO PROTECT FARMLAND, WOODLAND, OPEN SPACES AND OTHER NATURAL RESOURCES THROUGH LAND ACQUISITION, LAND MANAGEMENT AND COMMUNITY EDUCATION. 500803 true true false false false false true false false true true 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 true 17 0 true 8 true false false false false false false false false false false false false X 13 13 false false false false true true true true true false false false true true true true true true false false MA X X X THE ORGANIZATION 5086369228 573 ADAMSVILLE ROAD WESTPORT MA 02790 X ROSS MORAN EXECUTIVE DIRECTOR 40.00 0.00 X 134240 0 0 KATE SCHMITT DIRECTOR 1.00 0.00 X 0 0 0 JOHN PATTERSON DIRECTOR 1.00 0.00 X 0 0 0 CHARLES FINDLAY DIRECTOR 1.00 0.00 X 0 0 0 VALERIE BASSETT DIRECTOR 1.00 0.00 X 0 0 0 PHILIP BURLING DIRECTOR 1.00 0.00 X 0 0 0 PAMELA WILDE STENBERG DIRECTOR 1.00 0.00 X 0 0 0 MERYL MOSS DIRECTOR 1.00 0.00 X 0 0 0 GEOFFREY SWAEBE DIRECTOR 1.00 0.00 X 0 0 0 TIM VANECH VICE PRESIDENT 2.00 0.00 X X 0 0 0 STEVE MCGUINESS VICE PRESIDENT 4.00 0.00 X X 0 0 0 CHRISTINE SHAPLEIGH SCHMID PRESIDENT 4.00 0.00 X X 0 0 0 PATRICIA CERILLI TREASURER 2.00 0.00 X X 0 0 0 KATE NEAVE CLERK 1.00 0.00 X X 0 0 0 134240 0 0 1 false false false 68651 2470376 2539027 144470 144470 1196087 1163678 32409 32409 32409 0 REIMBURSED EXPENSES 900099 4650 4650 IMPAIRMENT LOSS 900099 -114000 -114000 -109350 2606556 4650 0 62879 134240 103365 14766 16109 237014 208181 26659 2174 16812 14108 1876 828 30293 25421 3380 1492 147 122 25 5357 3043 1845 469 8140 3663 3419 1058 19455 18677 487 291 39406 35974 2542 890 15914 14132 1689 93 SPECIAL PROJECTS 16620 16620 PROFESSIONAL FEES 25190 3505 21611 74 SPECIAL EVENTS 23854 14193 716 8945 OUTSIDE CONTRACTORS 19866 19866 30427 19933 7648 2846 622735 500803 86638 35294 641812 1166042 1228312 1187042 168356 26878 17884 20569 13278811 204729 12557217 13074082 4407502 6004412 27513 19021083 21506538 23965 6678 23965 6678 X 3508949 5002561 15488169 16497299 18997118 21499860 19021083 21506538 1983821 518921 0 X false true X true false X 4361731 896666 1659030 2562465 2539027 12018919 4361731 896666 1659030 2562465 2539027 12018919 2093666 9925253 31084 30565 52054 104472 144470 362645 257 257 12381821 0.80160 0.87010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 66 3242.00 1 true 186.00 1349 3681562 903063 623335 5207960 2245897 933157 502508 3681562 2324673 811969 -306652 66375 2763615 1555227 1358086 156032 744672 2324673 1482813 1786716 99869 1814171 1555227 0.58310 0.41690 false false 12332231 12332231 821538 113390 708148 125042 91339 33703 13074082 3125477 518921 518921 2606556 2606556 622735 622735 622735 Part II, Line 9-Description of easement reporting LAND AND CONSERVATION RESTRICTIONS: THE ORGANIZATION RECORDS BOTH LAND ACQUISITIONS AND LAND CONVEYANCES AT COST IF PURCHASED OR AT FAIR VALUE AT THE DATE OF ACQUISITION, IF ALL OR PART OF THE LAND WAS RECEIVED AS A DONATION. FAIR VALUE IS GENERALLY DETERMINED BY APPRAISAL AT THE TIME OF ACQUISITION AND IS NOT SUBSEQUENTLY ADJUSTED. VALUES ARE PRIMARILY BASED ON INDEPENDENT PROFESSIONAL APPRAISALS PERFORMED FOR THE ORGANIZATION OR ON APPRAISED VALUES DETERMINED OR ADOPTED BY PUBLIC AGENCIES. WHERE NEITHER OF THE FOREGOING SOURCES IS READILY AVAILABLE, THE ORGANIZATION MAY USE THE FULL CASH VALUE AS ESTABLISHED BY THE LOCAL TAX ASSESSOR, COST IF THE CASH VALUE IS MINIMAL OR INTERNAL ESTIMATES BASED ON STAFF ANALYSES. WHERE A CURRENT APPRAISAL IS AVAILABLE FROM A PROFESSIONALLY QUALIFIED INDEPENDANT APPRAISER RETAINED BY A THIRD PARTY, SUCH VALUE MAY BE ADOPTED WHEN THE ORGANIZATION IS SATISFIED THAT THE APPRAISAL IS REASONABLE.THE ORGANIZATION ALSO RECEIVES DONATIONS OF CONSERVATION RESTRICTIONS AND EASEMENTS ON LAND WHICH IT DOES NOT HOLD TITLE. THESE ARE VOLUNTARY LEGAL AGREEMENTS BY WHICH LANDOWNERS CAN ELECT TO ENSURE PERMANENT PROTECTION OF THE CONSERVATION VALUES OF THEIR PROPERTY. THESE CONSERVATION RESTRICTIONS AND EASEMENTS ARE REPORTED IN THE FINANCIAL STATEMENTS AT A NOMINAL VALUE, $1. IF PURCHASED, THE COSTS ARE EXPENSED WHEN THE RESTRICTION AND EASEMENT IS ACQUIRED. CONSERVATION RESTRICTIONS AND EASEMENTS ARE NOT MARKETABLE INTERESTS IN REAL ESTATE AND HAVE NO SEGREGABLE ECONOMIC VALUE TO THE ORGANIZATION. THIS IMPOSES ON THE ORGANIZATION A PERPETUAL OBLIGATION TO MONITOR AND STEWARD THE PROPERTIES, THE COSTS OF WHICH ARE AN ON-GOING EXPENSE IN THE ORGANIZATIONS ANNUAL BUDGET. THE ORGANIZATION SHALL UNDERTAKE REGULAR MONITORING VISITS AT A RATE OF NO LESS THAN ONE VISIT PER YEAR. THE INSPECTION WILL TAKE PLACE AFTER THE LANDOWNERS HAVE BEEN GIVEN WRITTEN NOTICE AND INVITED TO ACCOMPANY THE MONITOR. MONITORING INSPECTION REPORTS WILL BE FILED AND MAINTAINED FOR THE RESPECTIVE CONSERVATION RESTRICTION IN THE ORGANIZATIONS FILES. LANDOWNERS WILL BE PROVIDED WITH A COPY OF THE REPORT, AND ANY SUBSEQUENT NEW LANDOWNERS OF THE CONSERVATION RESTRICTION WILL BE INTRODUCED TO THE ORGANIZATION, ITS POLICIES AND THE TERMS OF THE CONSERVATION RESTRICTION. THE ORGANIZATION WILL PROVIDE A NEW COPY OF THE MONITORING REPORTS TO THE LANDOWNER IF IT WAS NOT PROVIDED BY THE PREVIOUS OWNER. Part V, Line 4-Intended uses of endowment funds TERM ENDOWMENT - FUNDS INTENDED FOR MAINTENANCE, MANAGEMENT AND RESTORATION OF CERTAIN PROPERTIES, CERTAIN LAND AQUISITION PROJECTS, FARMLAND PROTECTION PROJECTS AND STUDIES CONCERNING AGRICULTURE. PERMANENT ENDOWMENT - FUNDS INTENDED FOR CONSERVATION, MAINTENANCE, MANAGEMENT AND IMPROVEMENT OF CERTAIN PROPERTIES. Members or stockholder classes and rights Part VI line 6 ALL INTERESTED PERSONS MAY BECOME MEMBERS UPON PAYMENT OF ANNUAL MEMBERSHIP DUES. Member election for additional members Part VI line 7a BOARD MEMBERS AND OFFICERS (THE GOVERNING BODY) ARE ELECTED BY MEMBERS AT THE ANNUAL MEETING OF MEMBERS. Governing body decisions Part VI line 7b CHANGES TO BYLAWS ARE SUBJECT TO APPROVAL BY MEMBERS. Form 990 governing body review Part VI line 11 THE EXECUTIVE DIRECTOR AND OFFICE ADMINISTRATOR ARE ASSIGNED THE RESPONSIBILITY TO REVIEW THE INFORMATION FILINGS AT THE DIRECTION OF THE BOARD OF DIRECTORS FOR THE EXECUTIVE COMMITTEES FORMAL APPROVAL. THE BOARD OF DIRECTORS IS PROVIDED DRAFT COPIES FOR REVIEW AND ARE PROVIDED OPPORTUNITY TO COMMENT AND QUESTION THE INFORMATION FILINGS AND FORMALLY APPROVE PRIOR TO SUBMISSION. Conflict of interest policy compliance Part VI line 12c THE DIRECTORS PROVIDE SELF-DECLARATIONS OF POSSIBLE CONFLICTS OF INTEREST AS PART OF THE ANNUAL MEETING RESPONSIBILITIES. POTENTIAL CONFLICTS IDENTIFIED ARE REVIEWED AND APPROVED IF APPROPRIATE AS A PART OF THE BOARD OF DIRECTORS ROUTINE RESPONSIBILITIES. CEO executive director top management comp Part VI line 15a THE EXECUTIVE COMMITTEE PERFORMS AN INFORMAL REVIEW OF SALARIES FOR COMPARABLE RESPONSIBILITIES IN LIKE-SIZE ORGANIZATIONS AND OTHER SIMILAR ORGANIZATIONS WITHIN THE COMMUNITY. DISCUSSIONS ARE DOCUMENTED AS PART OF THE RECORDING OF THE MINUTES OF THE EXECUTIVE COMMITTEE INCLUDING THEIR RECOMMENDATION OF ADJUSTED COMPENSATION AND BENEFITS FOR THE APPROVAL OF THE BOARD OF DIRECTORS. Form 990 availability to public Part VI line 18 THE ORGANIZATION MAKES ITS FEDERAL FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST. THE FEDERAL FORM 990 IS ALSO MADE AVAILABLE TO THE GENERAL PUBLIC AT THE GUIDESTAR WEBSITE SOON AFTER FILING. Governing documents etc available to public Part VI line 19 THE ORGANIZATON MAKES ALL FEDERAL AND COMMONWEALTH OF MASSACHUSETTS FILINGS AND GOVERNING DOCUMENTS AVAILABLE UPON FORMAL REQUEST. VARIOUS COMPANIES AND THE MASSACHUSETTS SECRETARY OF STATE MAKE THESE FILINGS AND THE AUDITED FINANCIAL STATEMENTS AVAILABLE.