HARVARD CONSERVATION TRUST: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HARVARD CONSERVATION TRUST (EIN 23-7305157)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-07
- IRS object ID
- 202403129349304165
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-07T16:24:40-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042917204 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANSTISS & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 OMNI WAY STE 201 | AddressLine1Txt |
| City | CHELMSFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 018244187 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237305157 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARVARD CONSERVATION TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HARV | BusinessNameControlTxt |
| Phone | 9784569292 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 31 | AddressLine1Txt |
| City | HARVARD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01451 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID BURNEY | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 9784569292 | PhoneNum |
| Signature | 2024-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRENDAN E TOOLIN | PreparerPersonNm |
| PTIN | P01323447 | PTIN |
| Phone | 9784522500 | PhoneNum |
| Preparation | 2024-11-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GINA ASHE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 31 | AddressLine1Txt |
| City | HARVARD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01451 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,424,903 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HARVARDCONSERVATIONTRUST.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO PRESERVE THE UNIQUE CHARACTER AND NATURAL RESOURCES OF HARVARD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $373,213 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,555,238 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $311,485 | PYInvestmentIncomeAmt |
| CY Investment Income | -$17,612 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $684,698 | PYTotalRevenueAmt |
| CY Total Revenue | $1,537,626 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $27,188 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $44,027 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $22,440 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $136,975 | PYOtherExpensesAmt |
| CY Other Expenses | $482,589 | CYOtherExpensesAmt |
| PY Total Expenses | $164,163 | PYTotalExpensesAmt |
| CY Total Expenses | $526,616 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $520,535 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,011,010 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,657,177 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,029,204 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,552 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $50,023 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,652,625 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,979,181 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PRESERVE THE UNIQUE CHARACTER AND NATURAL RESOURCES OF HARVARD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $389,593 | ExpenseAmt |
| Desc | AQUISITION AND PRESERVATION OF LAND FOR THE TOWN OF HARVARD, MA. | Desc |
| Total Program Service Expenses | $389,593 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID BURNEY | PersonNm |
| Phone | 9784569292 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 31 | AddressLine1Txt |
| City | HARVARD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01451 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MICHAEL MORTON | ||||||
| PRESIDENT | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GINA ASHE | ||||||
| VICE PRESIDE | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHANNON KELLEY | ||||||
| TREASURER | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ABBE ALPERT | ||||||
| CLERK | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID BURNEY | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| MATTHEW CRONIN | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| DR ROBERT DOUGLAS | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| PETER FOLEY | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ANYA KANE | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM KEMEZA | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN LEE | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| MARGARET COYLE NESTLER | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ETHAN PRIDE | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| LYNN THORNTON | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| BEN URQUHART | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $42,146 | MembershipDuesAmt |
| All Other Contributions | $1,513,092 | AllOtherContributionsAmt |
| Noncash Contributions | $461,312 | NoncashContributionsAmt |
| Total Contributions | $1,555,238 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $131,454 | TotalRevenueColumnAmt |
| Exclusion | $131,454 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,738,211 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,887,277 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$149,066 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$149,066 | TotalRevenueColumnAmt |
| Exclusion | -$149,066 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,537,626 | TotalRevenueColumnAmt |
| Exclusion | -$17,612 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,381 | TotalAmt |
| Program Services | $13,326 | ProgramServicesAmt |
| Management And General | $13,729 | ManagementAndGeneralAmt |
| Fundraising | $13,326 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,646 | TotalAmt |
| Program Services | $1,203 | ProgramServicesAmt |
| Management And General | $1,240 | ManagementAndGeneralAmt |
| Fundraising | $1,203 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,899 | TotalAmt |
| Program Services | $16,424 | ProgramServicesAmt |
| Management And General | $5,475 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,200 | TotalAmt |
| Management And General | $37,200 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,253 | TotalAmt |
| Management And General | $27,253 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,837 | TotalAmt |
| Program Services | $45,092 | ProgramServicesAmt |
| Management And General | $12,745 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,083 | TotalAmt |
| Management And General | $5,083 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,578 | TotalAmt |
| Program Services | $4,379 | ProgramServicesAmt |
| Management And General | $3,199 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,198 | TotalAmt |
| Program Services | $2,099 | ProgramServicesAmt |
| Management And General | $2,099 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,800 | TotalAmt |
| Management And General | $2,800 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $812 | TotalAmt |
| Program Services | $812 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,635 | TotalAmt |
| Program Services | $2,109 | ProgramServicesAmt |
| Management And General | $1,526 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| AGRICULTURAL RESTRICTION | $299,999 | $299,999 | ||
| SPECIAL EVENT | $7,233 | $7,233 | ||
| ADMINISTRATION | $5,621 | $3,387 | $2,234 | |
| PAYROLL FEES | $678 | $678 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763 | TotalAmt |
| Program Services | $763 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,616 | TotalAmt |
| Program Services | $389,593 | ProgramServicesAmt |
| Management And General | $114,583 | ManagementAndGeneralAmt |
| Fundraising | $22,440 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $805,550 | BOYAmt |
| EOY | $418,654 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000 | BOYAmt |
| EOY | $950,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,824 | BOYAmt |
| EOY | $1,705 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,431,852 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,556 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,063,282 | BOYAmt |
| EOY | $5,430,296 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,206,097 | BOYAmt |
| EOY | $4,624,374 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $575,424 | BOYAmt |
| EOY | $603,175 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,657,177 | BOYAmt |
| EOY | $12,029,204 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,552 | BOYAmt |
| EOY | $50,023 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,552 | BOYAmt |
| EOY | $50,023 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,448,383 | BOYAmt |
| EOY | $6,661,940 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,204,242 | BOYAmt |
| EOY | $5,317,241 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,652,625 | BOYAmt |
| EOY | $11,979,181 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,657,177 | BOYAmt |
| EOY | $12,029,204 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,011,010 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $315,546 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,411 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,099,268 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $378,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $373,213 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,555,238 | CurrentTaxYearAmt |
| Total | $3,511,262 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $105,411 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,099,268 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $378,132 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $373,213 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,555,238 | CurrentTaxYearAmt |
| Total | $3,511,262 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $60,388 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,601 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,103,688 | CurrentTaxYearAmt |
| Total | $1,294,177 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $60,388 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,601 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,103,688 | CurrentTaxYearAmt |
| Total | $1,294,177 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,217,085 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131,646 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,235 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $120,952 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $139,569 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $131,454 | CurrentTaxYearAmt |
| Total | $629,856 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131,646 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,235 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $120,952 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $139,569 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $131,454 | CurrentTaxYearAmt |
| Total | $629,856 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $237,057 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,205,503 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $499,084 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $512,782 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,686,692 | CurrentTaxYearAmt |
| Total | $4,141,118 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.53540 | PublicSupportCY509Pct |
| Public Support PY509 | 0.69380 | PublicSupportPY509Pct |
| Investment Income CY | 0.15000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.22000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 24 | TotalEasementsCnt |
| Total Acreage | 566.31 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 1144.00 | StaffHoursSpentEnforcementCnt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,139,141 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $125,335 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $65,319 | OtherExpendituresAmt |
| End Year Balance | $2,199,157 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,311,707 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$172,566 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,139,141 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,081,048 | BeginningYearBalanceAmt |
| Contributions | $9,326 | ContributionsAmt |
| Investment Earnings Or Losses | $221,333 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,311,707 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,006,400 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $74,648 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,081,048 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,746,758 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $294,577 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $34,935 | OtherExpendituresAmt |
| End Year Balance | $2,006,400 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,426,170 | OtherCostOrOtherBasisAmt |
| Book Value | $5,426,170 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,682 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,556 | DepreciationAmt |
| Book Value | $4,126 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,430,296 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEVELOPMENT PROPERTY | $575,000 |
| SECURITY DEPOSIT | $28,150 |
| CONSERVATION RESTRICTIONS | $24 |
| AGRICULTURAL RESTRICTION | $1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $603,175 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,825,919 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $315,546 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $315,546 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,510,373 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $27,253 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $27,253 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,537,626 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $499,363 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $499,363 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $27,253 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $27,253 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $526,616 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | THE ORGANIZATION MONITORS EASEMENTS IN THE NORMAL COURSE OF ITS OPERATIONS. |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | CONSERVATION EASEMENT ACQUISITION COSTS ARE EXPENSED AS INCURRED. |
| SCHEDULE D, PAGE 2, PART V, LINE 4 | THE INTENDED USE OF THE ORGANIZATION'S ENDOWNMENT FUNDS IS TO PROVIDE A SUSTAINABLE SOURCE OF FUNDS TO SUPPORT EFFORTS TO PRESERVE THE UNIQUE CHARACTER AND NATURAL RESOURCES OF HARVARD, MASSACHUSETTS. |
| SCHEDULE D, PAGE 3, PART X | HARVARD CONSERVATION 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, "INCOME TAXES" REQUIRES THE ORGANIZATION TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. HARVARD CONSERVATION TRUST REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF HARVARD CONSERVATION TRUST'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT HARVARD CONSERVATION TRUST IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX- EXEMPT NOT-FOR-PROFIT ENTITY. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $11,312 | NoncashContributionsRptF990Amt |
Real Estate Residential RealEstateResidentialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $450,000 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PAGE 2, PART II | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS THREE CLASSES OF MEMBERS: LIFE MEMBERS, REGULAR MEMBERS, AND CHARTER MEMBERS. LIFE MEMBERS AND REGULAR MEMBERS HAVING VOTING RIGHTS AT ALL MEMBER MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | LIFE MEMBERS AND REGULAR MEMBERS HAVE THE RIGHT TO ELECT TRUSTEES OF THE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 7B | LIFE MEMBERS AND REGULAR MEMBERS ALL HAVE THE RIGHT TO APPROVE CHANGES TO THE BY-LAWS AND CONSTITUTION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE CHAIR OF THE FINANCE COMMITTEE AND THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 AND MAKE IT AVAILABLE TO ALL OF THE TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL TRUSTEES, EMPLOYEES, CLOSE RELATIVES, MAJOR DONORS, RELATED ORGANIZATIONS, AND OTHER INSIDERS, AS DEFINED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, ARE REQUIRED TO BRING ANY INVOLMENT IN A CONFLICT OR APPEARANCE OF CONFLICT TO THE ATTENTION OF THE DESIGNATED TRUSTEE. THE TRUSTEE SELECTED TO MANAGE CONFLICT OF INTEREST ISSUES WILL DEVELOP A RECOMMENDED COURSE OF ACTION TO BE SUBMITTED TO THE FULL BOARD OF TRUSTEES AS THE FINAL ARBITER OF THE ISSUE. UNTIL THE BOARD OF TRUSTEES VOTE ON A RECOMMENDED COURSE OF ACTION, THE INDIVIDUAL INVOLVED IS REQUIRED TO REFRAIN FROM PARTICIPATING FROM THE QUESTIONABLE ACTIVITY AND RECUSE AND ABSENT HIM/HERSELF FROM DISCUSSIONS PERTAINING TO THE MATTER. |
| FORM 990, PAGE 6, PART VI, LINE 15A | A SPECIAL COMMITTEE COMPRISED OF MEMBERS OF THE GOVERNANCE COMMITTEE, OFFICERS, AND TRUSTEES EVALUATES AND RECOMMENDS EXECUTIVE COMPENSATION LEVELS THAT THE BOARD OF TRUSTEES THEN REVIEWS. THE SPECIAL COMMITTEE CONSIDERS SEVERAL FACTORS WHEN DETERMINING COMPENSATION, INCLUDING PERFORMANCE AND COMPARABLE DATA. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. |
| FORM 990, PART IX, LINE 11G | ENGINEERING SERVICES 822 822 0 OTHER PROFESSIONAL SERVICES 44,270 11,923 0 TOTAL 45,092 12,745 0 |