2026-07-24T08:50:06-00:00 2025-12-31 020522619 Rowley & Associates PC 46 N State Street Concord NH 03301 990 2025-01-01 020355374 Southeast Land Trust of New Hampshire SOUT 6037786088 247 North River Road Epping NH 03042 Brian Hart Executive Director 6037786088 2026-07-21 true Eric C Rowley P00581700 6032285400 2026-07-24 2025 2025-03-06 01:10:19Z Brian Hart Executive Director Durham NH 03824 12148128 false X www.seltnh.org X 1980 NH To protect and sustain the significant lands in our community for clean water, fresh food, outdoor recreation, healthy forests, and wildlife. The Organization has conserved more than 30,000 acres of open spaces in southeastern New Hampshire. 18 18 23 201 0 11214592 9898244 6867 125690 525728 491060 89866 77018 11837053 10592012 0 0 1508360 1700923 93713 63600 252446 6913698 6469880 8515771 8234403 3321282 2357609 44697271 48076240 58702 90301 44638569 47985939 X To protect and sustain the significant lands in our community for clean water, fresh food, outdoor recreation, healthy forests, and wildlife. false false 5908181 LAND CONSERVATION SELT conserved or assisted in the protection of 1,706 acres of land through 19 projects in 2025. Conservation work continued to focus on four key areas Living Landscapes, Clean Drinking Water, the Pawtuckaway to Great Bay Greenway initiative, and Farmland for the Future. Projects include acquisition of fee lands and easements and several assists for partners. Under our Living Landscapes initiative, SELT completed ten projects. Highlights included the donation of 100 acres in Deerfield as an addition to the Robert Rix Family Forest, and the donation of several conservation easements, including one in Kingston and Hampstead on 36 acres and another on 18 acres in Madbury and Durham. In Portsmouth SELT completed a conservation easement know as Portsmouths 100-acre Woods, which was a 94-acre project conserving the largest privately owned un-conserved tract within the City. CONTINUED ON SCHEDULE O 401911 123470 LAND MANAGEMENTAt the end of 2025, SELT owned 47 distinct fee-owned properties, an increase of two over the prior year, with additional acreage added to two existing fee-owned properties, bringing the total acreage owned to 12,166. SELT focused on installation of new trail systems, maintenance of existing trails, maintaining fields, invasive plant removal, wildlife habitat, forest health, and addressing trespasses and encroachments. Some of the projects completed include Commercial timber harvests at Stonehouse Forest in Barrington, Ahl Memorial Forest in Kingston, and Piscassic Greenway in Newmarket and Newfields to increase forest species diversity and health as well as wildlife habitat. An All-Persons trail was created at Birch Ridge Community Forest in New Durham, providing a nearly 4,000-foot long packed-gravel surface with a gentle slope, allowing people of all abilities to enjoy a walk in the woods and mountain views, including Mt. Washington. Approximately four acres of young forest was re-cleared at the Pawtuckaway River Reservation CONTINUED ON SCHEDULE O. 423922 OUTREACH EDUCATION In 2025, SELT continued the All-Terrain Learning Adventures ATLAS program, a nature-based education initiative designed to connect children aged 5-12 to the natural world through partnerships with the Epping and Raymond school districts and the University of New Hampshire Cooperative Extension. SELT provided over 900 students from Epping Middle School, Epping Elementary School, and Lamprey River Elementary School opportunities for child-led wild play, allowing room to creatively discover a passion for the natural world while encouraging an evergreen love of nature and cultivating the next generation of conservationists. SELT also hosted the inaugural Camp ATLAS for two weeks serving 40 youth. SELT continued its intentional expansion of engagement programming with over 3,900 attendees at over 90 volunteer workdays, field trips, programs, and major events hosted at SELT properties and the Mathey Center. Major events included the Wild Scenic Film Festival, TrailFest, and the Annual Meeting and Conservation Celebration. CONTINUED ON SCHEDULE O 324656 2220 7058670 true true false false false true true false false true true false false false true true true false false false false false false true true false false false false false false false false false false true false false true true false false true false false false false true 52 0 true 23 true false false false false false true true false false false false false false X 18 18 false false false false true true true true true false false true true true true true true true true false MA NH X X Brian Hart Executive Director 6037786088 247 North River Road Epping NH 03042 Brian Hart Executive Director 045.00 X X X 164500 0 8096 Duane Hyde Land Conservation Director 045.00 X X 110250 0 5949 Brent Merriam President 004.00 X X 0 0 0 Peter Bergh Vice President 004.00 X X 0 0 0 Pam Hall Treasurer 004.00 X X 0 0 0 Haley Andreozzi Secretary 004.00 X X 0 0 0 Don Briselden Director 002.00 X 0 0 0 Tom Chamberlin Director 002.00 X 0 0 0 Bruce Goodwin Director 002.00 X 0 0 0 Reggie Hall Director 002.00 X 0 0 0 Philip Lovejoy Director 002.00 X 0 0 0 Scott Marion Director 002.00 X 0 0 0 Amanda Merrill Director 002.00 X 0 0 0 Samuel Reid Director 002.00 X 0 0 0 Edie Shipley Director 002.00 X 0 0 0 Laurie Smith Director 002.00 X 0 0 0 Roger Stephenson Director 002.00 X 0 0 0 Jim Varn Director 002.00 X 0 0 0 John Wallace Director 002.00 X 0 0 0 Alison Watts Director 002.00 X 0 0 0 274750 14045 2 false false false 165956 36044 2564301 7131943 2081352 9898244 Contracted services 541900 2220 2220 Timber revenue 541900 123470 123470 125690 362071 362071 68825 68825 68825 68825 1649639 1520650 128989 128989 128989 26657 36044 35466 -8809 -8809 610 610 610 Other income 900099 16392 16392 16392 10592012 142692 551076 0 0 0 0 274750 186410 71890 16450 0 1193137 819501 280557 93079 49436 35447 9272 4717 73959 53030 13871 7058 109641 76437 24630 8574 0 33087 30344 2743 85401 85401 0 63600 63600 0 493565 403977 89588 5205 834 4271 100 62202 27011 29309 5882 51888 22756 21143 7989 0 103080 60512 42568 14227 12850 1330 47 0 12214 6981 4383 850 0 0 204658 29066 175592 81288 40311 40977 Conservation easement and other project costs 5202887 5183756 19131 Processing fees 26237 2026 12585 11626 Printing and copying 40789 19362 8132 13295 Property taxes 38396 37550 846 14756 10509 4199 48 8234403 7058670 923287 252446 488476 577939 3740931 4580714 4103276 3737148 5474 58686 80489 29795386 760392 27750322 29034994 7262248 8691869 985400 1096620 302458 276467 44697271 48076240 54252 84151 1450 3150 3000 3000 58702 90301 X 11749738 12222316 32888831 35763623 44638569 47985939 44697271 48076240 2357609 987338 2423 X false true X true true true X 7388752 7321201 8062545 11214592 9898244 43885334 7388752 7321201 8062545 11214592 9898244 43885334 1623051 42262283 87471 121782 271205 332625 362071 1175154 3174 6923 504938 16806 16392 548233 45608721 126300 0.92660 0.91850 X Part II Section B Line 10 2021 Other Income 3,174. Part II Section B Line 10 2022 Other Income 6,923. Part II Section B Line 10 2023 Increase in appraised value of realized life estate held for resale 503,662 and other income of 1,276. Part II Section B Line 10 2024 Other Income 16,806. Part II Section B Line 10 2025 Other Income 16,392. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 160000 94945 485228 true true X X X 291 17386.79 1 true 2737.00 235858 127514 19653 4414 847 141906 122133 10468 4334 753 127514 114320 12936 4363 760 122133 137485 -17399 4991 775 114320 119706 23749 5223 747 137485 1.00000 true false 23157384 23157384 6216247 590700 5625547 131265 2317 128948 290490 167375 123115 29034994 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Security deposits 3000 3000 X 11581773 987338 2423 989761 10592012 10592012 8234403 8234403 8234403 II 9 Conservation easements are recorded at cost if purchased. Once the easement has been acquired the value of the asset is written down to a value of 1 on the Statement of Financial Position with a corresponding entry to Program Service costs. Donated easements are not recorded as an asset, revenue or expense but a record of the transaction is maintained and the details of the transaction are reported in a footnote to the financial statements. V 4 This fund is held by NH Charitable Foundation for the benefit of SELT. The principal of the fund is permanently restricted. Earnings on the fund are distributed to SELT for the stewardship and management of the Piscassic Greenway. X 2 The Organization has been notified by the Internal Revenue Service that it is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. The Organization is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the Organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The Organization follows the guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain income taxes, which prescribes a threshold of more likely than not for recognition and recognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded. X X X X X X X true Demont Associates 2 Monument Square Ste 700 Portland ME 04101 Counsel Planning Study false 63600 63600 MA NH Film Festival 22413 9324 13089 4906 132 1650 545 Trailfest 23496 18993 4503 1704 530 1325 1757 1 16792 7727 9065 2184 16006 4727 62701 36044 26657 1704 7090 16668 2975 7029 35466 -8809 Laurie Smith Exterus Business Furniture Board Member 16033 Sold furniture to SELT false Part IV Line 1 The Organization purchased furniture from a business of which current Board Member Laurie Smith is employed. All the proper procedures, publications and notifications for the related party transaction were followed by the Board, including advance notification to the NH Charitable Trust Unit. X 34 308506 Fair Market Value X 8 1760004 FMV and Net Book Value X Various Items 5 12842 Fair Market Value 2 false false false Form 990, Part III, Line 4d Program Service Expenses 235,858, Grants and allocations 0, Revenue 2,220 EASEMENT STEWARDSHIP SELT monitored all 238 conservation easements held at the beginning of the year to ensure continued protection of the natural resources of these conserved lands. We also worked with our partners to support their monitoring of the 44 easements for which we hold the executory interest back up to the primary easement holder. Monitoring was completed through a combination of site visits and the use of remote imagery. SELT also hosted three tailored workshops and published a semi-annual Everlasting newsletter for easement landowners. SELT remains committed to addressing all trespasses or violations, no matter how small or large, in an amicable way to ensure a successful resolution where a positive relationship remains between us, the landowners and neighbors. One major violation was identified during 2025 and is being addressed in cooperation with the landowner. Form 990, Part III, Line 4d Program Service Expenses 34,929, Grants and allocations 0, Revenue 0 FOREVER FARMS LLC Forever Farms LLC, a single member limited liability company for which SELT is the sole member, owns a house and 236-acres of farmland and forests in Northwood, NH which is leased to a long-term tenant and abutting farmer, and managed for agricultural and forest health. Form 990, Part III, Line 4d Program Service Expenses 53,869, Grants and allocations 0, Revenue 0 FLEXIBILITY FOR THE FUTURE LLC A single member limited liability company for which SELT is the sole member, is a real estate management and development company that owns an off-grid home and 41-acres of forestland with an undetermined use. Form 990, Part III, Line 4a LAND CONSERVATION CONTINUED SELT completed seven projects under our Clean Drinking Water program two projects were in partnership with the City of Manchester Water Works which resulted in the conservation of 194-acres. SELT also assisted the Swains Lake Village Water District in Barrington with the acquisition of the 72-acre Dudzik tract which abuts the Districts wells. SELT also worked in Partnership with the City of Rochester Water Department to conserve two properties totaling 55-acres near the Citys reservoir. Under our Farmland initiative, one farm was protected. SELT conserved the 73-acre Shagbark Farm in Rochester, which included an Option to Purchase at Agricultural Value OPAV, assisted a landowner to complete a 48-acre NRCS Wetlands Reserve Easement within the focus area for the Pawtuckaway to Great Bay Greenway initiative. Form 990, Part III, Line 4b LAND MANAGEMENT CONTINUED in Epping, maintaining habitat for wildlife species that require a more open landscape for foraging and nesting. Form 990, Part III, Line 4c OUTREACH EDUCACTION CONTINUED Programming included Wildlife Wednesdays, Little SELTie Story Time, guest speakers, hikes, educational presentations, and more. Volunteers continued to make an immense impact with SELT. This year, 199 volunteers helped with office work, trail work, habitat management, outreach events, and more. Additional outreach is completed through direct engagement on our lands and easements, digital and print newsletters and social media, and partnerships with other organizations. Form 990, Part VI, Section A, Line 7a The By-laws of the Organization authorize the members to elect new members of the Board of Directors at the Annual Meeting. Should a vacancy exist between Annual Meetings, the Board may fill the opening by a majority vote at a duly organized meeting of the Board of Directors. Form 990, Part VI, Section A, Line 7b The only decision of the Board of Directors subject to approval by the members is changes to the By-laws of the Organization. Proposed changes may be brought before the Members at Annual Meeting or through a Special Meeting with prior notice of all current members. Form 990, Part VI, Section B, Line 11b The Organizations draft Form 990 is prepared by an independent accountant and reviewed by the Finance Committee and Executive Director in detail prior to filing. Questions are addressed to the preparer and resolved. The Board of Directors receives and reviews the final Form 990 return and votes to authorize its filing. Form 990, Part VI, Section B, Line 12c Each year during the annual financial audit of the Organization, each member of the Board of Directors receives a Related Party questionnaire. This questionnaire consists of questions designed to confirm the Board Members knowledge of or participation in any related party transactions. The questionnaire is signed and submitted by the Board Member and reviewed by the Executive Director and auditors. Additionally, the Conflict of Interest Policy has a disclosure process which Board Members and other Covered Persons should follow if a there is a potential Conflict of Interest. Form 990, Part VI, Section B, Line 15b Each year the Executive Committee, with input from the Board of Directors, evaluates the performance of the Executive Director and recommends any changes in salary or benefits. SELTs Board President and Executive Director researched publicly available information from Form 990s about the current compensation for Executive Directors for similar non-profit organizations. He or the Executive Director contacted various organizations to collect salary, benefits, and other information. The collected information was shared with the Executive Committee of the Organization for consideration. The report and recommendations of the Executive Committee were distributed to the full Board. The Board of Directors makes final decisions regarding continued employment, salary and benefits, which are recorded in the minutes of the applicable meeting of the Board of Directors. The Executive Director is not present at the meetings of the Executive Committee or Board of Directors when performance, salary and benefits are discussed. Form 990, Part VI, Section C, Line 19 The Organization makes its governing documents, conflict of interest policy and financial documents available to the public upon request by contacting the Organization via telephone, e-mail or our web site. Forever Farms LLC 247 North River Road Epping NH 03042 844113901 Own and manage farms and associated buildings. NH 17400 1344749 SELT Flexibility for the Future LLC 247 North River Road Epping NH 03042 332158337 Real estate management and development. NH 6500 789428 SELT