2025-03-14T10:27:41-05:00 2024-06-30 205711238 ADELSON & COMPANY PC 100 NORTH STREET PITTSFIELD MA 01201 990 2023-07-01 042430091 BERKSHIRE NATURAL RESOURCES COUNCIL INC BERK 4134990596 309 PITTSFIELD ROAD LENOX MA 01240 JENNY HANSELL PRESIDENT 4134990596 2025-03-12 1 0 CAROL J LEIBINGER-HEALEY CPA P00849882 4134436408 2025-02-27 2023 2025-03-06 01:10:19Z JENNY HANSELL 309 PITTSFIELD RD LENOX MA 01240 11351957 0 X WWW.BNRC.ORG X 1967 MA SEE SCHEDULE OTO PROTECT AND PRESERVE THE NATURAL BEAUTY AND ECOLOGICAL INTEGRITY OF THE BERKSHIRES FOR PUBLIC BENEFIT AND ENJOYMENT. 19 19 29 106 0 0 3107537 5395787 3541 1855 376533 1332638 5274 860 3492885 6731140 18900 1250 0 0 1639402 1804048 0 0 469589 1038019 1097666 2696321 2902964 796564 3828176 32381868 37183752 225820 566117 32156048 36617635 X SEE SCHEUDLE OBERKSHIRE NATURAL RESOURCES COUNCIL, INC. (BNRC) WORKS WITH THE COMMUNITY TO PROTECT AND PRESERVE THE NATURAL BEAUTY AND ECOLOGICAL HEALTH OF THE BERKSHIRES FOR PUBLIC BENEFIT AND ENJOYMENT. BNRC PLACES SPECIAL EMPHASIS ON KEEPING LAND PRODUCTIVE AND OPEN FOR PUBLIC BENEFIT, THROUGH INITIATIVES SUCH AS CREATING WALKING TRAILS, RESTORING WILDLIFE HABITAT AND SUPPORTING COMMUNITY-BASED AGRICULTURAL INITIATIVES. BNRC SEEKS TO ENSURE ALL FEEL WELCOME IN NATURE, AND THAT OUR WILD AND UNDEVELOPED AREAS ARE PROTECTED TO ENSURE HABITAT FOR ANIMALS, PLANTS, POLLINATORS AND OTHER SPECIES, AND TO PROMOTE CLIMATE RESILIENCE. 0 0 1880472 1855 PROVIDE INFORMATION AND ASSISTANCE TO PRIVATE INDIVIDUALS SEEKING TO PLACE LAND UNDER PERPETUAL PRESERVATION, WHETHER BY CONVEYANCE OF FEE OR CONVEYANCE OF INTEREST IN LAND, BY GIFT OR SALE; ACQUIRE LAND AND INTERESTS IN LAND BY GIFT OR PURCHASE FOR PERPETUAL CONSERVATION; PROVIDE INFORMATION, ASSISTANCE AND SUPPORT TO GOVERNMENTAL CONSERVATION AGENCIES PURSUING PERPETUAL CONSERVATION ACQUISITIONS; MANAGE AND ENFORCE CONSERVATION EASEMENTS; MANAGE FEE-OWNED LAND FOR PURPOSES OF PUBLIC RECREATION, EDUCATIONAL ACCESS, WILDLIFE HABITAT, ECOLOGICAL INTEGRITY AND AGRICULTURAL/SILVICULTURAL PRODUCTIVITY; PROVIDE FORMAL AND INFORMAL OPPORTUNITIES FOR PUBLIC RECREATIONAL AND EDUCATIONAL ACTIVITIES ON CONSERVED LAND; SUPPORT AND COLLABORATE WITH PUBLIC AGENCIES AND NGOS WHOSE MISSIONS COMPLEMENT BNRC'S. 1880472 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 25 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X JENNY HANSELL 4134990596 309 PITTSFIELD RD LENOX MA 01240 JENNY HANSELL PRESIDENT 40.00 X X 154915 0 16118 TIM CRANE CHAIRMAN 4.00 X X 0 0 0 PAT CALLAHAN VICE PRESIDENT 2.00 X X 0 0 0 KIM SEWARD SECRETARY 2.00 X X 0 0 0 JEFF BELAIR TREASURER 4.00 X X 0 0 0 STEPHEN ALSDORF DIRECTOR 2.00 X 0 0 0 BRIAN FAIRBANK DIRECTOR 2.00 X 0 0 0 HENRY FLINT DIRECTOR 2.00 X 0 0 0 RACHEL HAILEY DIRECTOR 2.00 X 0 0 0 ELLEN HAND DIRECTOR 2.00 X 0 0 0 CAROLINE HOLLAND DIRECTOR 2.00 X 0 0 0 BRIAN HORAN DIRECTOR 2.00 X 0 0 0 ERIC HATZMAN DIRECTOR 2.00 X 0 0 0 LARRY LANE DIRECTOR 2.00 X 0 0 0 JOHN MANCIA DIRECTOR 2.00 X 0 0 0 ROBERT CUNDALL DIRECTOR 2.00 X 0 0 0 F SYDNEY SMITHERS DIRECTOR 2.00 X 0 0 0 BRIAN TOBIN DIRECTOR 2.00 X 0 0 0 ELENA TRAISTER DIRECTOR 2.00 X 0 0 0 ARI ZORN DIRECTOR 2.00 X 0 0 0 SUSAN STRANO DIRECTOR OF FINANCE 40.00 X 20910 0 2167 175825 0 18285 1 0 1 0 0 77068 5318719 4230108 5395787 PROGRAM INCOME 900099 1855 1855 1855 307667 307667 5645788 4620817 1024971 1024971 1024971 860 0 860 860 6731140 1855 0 1333498 X 1250 1250 237581 54653 128276 54652 1221936 809379 167321 245236 88143 51033 18732 18378 124650 75225 22372 27053 131738 80169 22539 29030 42776 29997 12779 24000 24000 34104 34104 316952 274719 22783 19450 5371 5371 67671 52411 7091 8169 174636 133790 18311 22535 28967 20106 7924 937 90 90 102741 54433 48308 44516 35052 4360 5104 LAND MANAGEMENT 133465 133465 PRINTING AND POSTAGE 62126 47588 6522 8016 OUTREACH AND ADVANCEMEN 39148 10780 2710 25658 LICENSES AND PERMITS 13609 9428 4181 7494 6994 500 2902964 1880472 552903 469589 1835896 87360 1014 210540 143439 41010 2239 2239 107931 109451 24359750 796591 18512436 23563159 11778913 12829916 0 340077 32381868 37183752 136273 126576 89547 439541 225820 566117 X 17799957 21076380 14356091 15541255 32156048 36617635 32381868 37183752 3828176 639471 -6060 0 X 0 1 X 1 0 X 1483158 2319769 3182616 2507537 5395787 14888867 2837 2773 3451 3541 1855 14457 1485995 2322542 3186067 2511078 5397642 14903324 0 0 0 14903324 359540 305218 419116 296126 307667 1687667 359540 305218 419116 296126 307667 1687667 1845535 2627760 3605183 2807204 5705309 16590991 0.89830 0.87130 0.10170 0.12870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 98 13199.00 0 1 1 1200.00 45000 259420 6512 13297 252635 238337 21083 259420 287874 -35537 14000 238337 241306 59568 13000 287874 254548 -500 12742 241306 0.92000 0.08000 0 0 22536523 22536523 1182160 321054 861106 59375 48772 10603 581692 426765 154927 23563159 POSTEMPLOYMENT LIABILITY 89547 OPERATING LEASE LIABILITY 349994 439541 X 7336507 639471 639471 6697036 34104 34104 6731140 2868860 0 2868860 34104 34104 2902964 PART V, LINE 4: TO PROVIDE FUNDS TO MONITOR CONSERVATION EASEMENTS. PART X, LINE 2: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. SCHEDULE D PART II, LINE 5 SUMMARIZED POLICY: REGULAR MONITORING OF CONSERVATION RESTRICTIONS (CR) SERVES TO DETECT CHANGES IN THE RESTRICTED LANDS, TO ENSURE THAT THE LANDS ARE BEING USED IN ACCORDANCE WITH THE CR, TO PREVENT OR IDENTIFY VIOLATIONS OF THE CR AT THE EARLIEST POSSIBLE TIME, AND TO MAINTAIN AND CULTIVATE GOOD RELATIONS WITH OWNERS OF CR LAND. THE PRACTICES AND PROTOCALS PREPARED BY BNRC STAFF RELEVANT TO CR MONITORING SHALL ADDRESS THE FOLLOWING: BNRC-HELD CRS SHALL BE MONITORED ANNUALLY; CO-HELD CRS MAY BE MONITORED ON A VARYING SCHEDULE AS CIRCUMSTANCES DICTATE; MONITORS SHALL BE PROPERLY TRAINED; MONITORING SHALL BE CONDUCTED ON THE GROUND, WITH NOTICE TO LANDOWNERS INVITING THEIR PARTICIPATION; AND WRITTEN REPORTS OF MONITORING VISITS SHALL BE FILED APPROPRIATELY, WITH COPIES TO LANDOWNERS. ENFORCEMENT OF VIOLATIONS; ALTHOUGH EVERY CR VIOLATION REQUIRES A RESPONSE, EACH SITUATION CALLS FOR A UNIQUE RESPONSE. VIOLATIONS MAY RANGE FROM MINOR ACTS THAT POSE LITTLE THREAT TO THE SUBJECT PROPERTY'S CONSERVATION VALUES TO SUBSTANTIAL OR EVEN WILLFUL DESTRUCTION OF IRREPLACEABLE CONSERVATION RESOURCES. DUE TO THE PERPETUAL NATURE OF CRS, BNRC IS EFFECTIVELY A LONG-TERM PARTNER WITH EVERY OWNER OF CR-ENCUMBERED LAND. THIS POLICY AND ITS GUIDELINES ARE INTENDED TO HELP ENSURE THAT BNRC MANAGES ITS HUMAN RELATIONSHIPS EFFECTIVELY WHILE PROTECTING THE CONSERVATION VALUES CENTRAL TO THE CR'S PURPOSE. THE PRACTICES AND PROTOCOLS PREPARED BY BNRC STAFF RELEVANT TO ENFORCEMENT OF VIOLATIONS SHALL ENSURE THAT BNRC SHALL RESPOND TO AND ENFORCE VIOLATIONS IN A MANNER THAT WILL: MAINTAIN THE CONSERVATION PURPOSES OF THE CR; PROTECT BNRC'S LEGAL RIGHTS AND ECONOMIC INTEREST IN THE CR; MAINTAIN A CONSTRUCTIVE RELATIONSHIP WITH THE LANDOWNER; MAINTAIN BNRC'S ABILITY TO ACHIEVE ITS OVERALL MISSION AND ITS ABILITY TO ENFORCE SPECIFIC CRS; MAINTAIN CONSISTENT RESPONSES TO SIMILAR CR VIOLATIONS; AND USE LITIGATION AS A LAST RESORT AND ONLY WHEN THERE IS A GOOD CHANCE OF SUCCESS. SCHEDULE D PART II, LINE 9 REPORTING OF CONSERVATION EASEMENTS CONSERVATION EASEMENTS ARE VOLUNTARY LEGAL AGREEMENTS BY WHICH LANDOWNERS CAN ELECT TO ENSURE PERMANENT PROTECTION OF THE CONSERVATION VALUES OF THEIR PROPERTY. EASEMENT DONORS CONTINUE TO OWN THE PROPERTY IN FEE, WITH THE RIGHT TO LIVE ON, RENT, MORTGAGE OR CONVEY THEIR LAND SUBJECT ONLY TO THE USE RESTRICTIONS AND SOMETIME SITE PLANNING CONSTRAINTS SET OUT IN THE EASEMENT. BNRC DOES NOT ATTRIBUTE VALUE TO THE EASEMENTS HELD. EASEMENTS ARE NOT MARKETABLE INTERESTS IN REAL ESTATE, AND HAVE NO SEGREGABLE ECONOMIC VALUE TO BNRC. INDEED, THE EASEMENTS IMPOSE ON BNRC A PERPETUAL OBLIGATION TO MONITOR AND STEWARD THE PROPERTIES, THE COST OF WHICH ARE AN ONGOING EXPENSE IN BNRC'S ANNUAL BUDGET. X 0 0 0 0 0 0 0 0 0 JENNY HANSELL PRESIDENT 147840 0 7075 0 0 0 0 0 16118 0 171033 0 0 0 X 5 101108 FMV X 2 4129000 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE IRS FORM 990 PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS DO NOT VOTE ON ANY ISSUE THAT INVOLVES THEMSELVES DIRECTLY OR INDIRECTLY. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNANCE COMMITTEE REVIEWS THE PERFORMANCE OF THE PRESIDENT AND RECOMMENDS THE PRESIDENT'S COMPENSATION LEVEL. THE ENTIRE BOARD VOTES ON THE GOVERNANCE COMMITTEE'S RECOMMENDATION. FORM 990, PART VI, SECTION C, LINE 18 ORGANIZATION DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING AND PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 274,719. MANAGEMENT AND GENERAL EXPENSES 22,783. FUNDRAISING EXPENSES 19,450. TOTAL EXPENSES 316,952. 1360 RIVER LLC 309 PITTSFIELD ROAD LENOX MA 01240 991177414 PURCHASE AND RENTAL OF MANY FORKS FARM MA 1855 359443 BERKSHIRE NATURAL RESOURCES COUNCIL INC