MASSACHUSETTS AUDUBON SOCIETY INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: MASSACHUSETTS AUDUBON SOCIETY INC (EIN 04-2104702)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-01-10
IRS object ID: 202200109349300920
Schema version: 2020v4.1
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule F
Schedule G
Schedule I
Schedule J
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-01-10T08:59:43-06:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042571780	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	AAFCPAS INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	50 WASHINGTON STREET	AddressLine1Txt
City	WESTBOROUGH	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01581	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042104702	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS AUDUBON SOCIETY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MASS	BusinessNameControlTxt
Phone	7812599500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208 SOUTH GREAT ROAD	AddressLine1Txt
City	LINCOLN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01773	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BANCROFT POOR	PersonNm
Person Title	ASSISTANT TREASURER, CFO	PersonTitleTxt
Phone	7812599500	PhoneNum
Signature	2021-12-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BANCROFT	PersonFirstNm
Person Last	POOR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN BUCKLEY CPA	PreparerPersonNm
PTIN	P00830631	PTIN
Phone	5083669100	PhoneNum
Preparation	2021-12-17	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BANCROFT POOR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208 SOUTH GREAT ROAD	AddressLine1Txt
City	LINCOLN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01773	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$71,473,123	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://WWW.MASSAUDUBON.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1896	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	LAND AND HABITAT CONSERVATION AND ENVIRONMENTAL EDUCATION AND ADVOCACY.	ActivityOrMissionDesc
Voting Members Governing Body	29	VotingMembersGoverningBodyCnt
Voting Members Independent	29	VotingMembersIndependentCnt
Total Employee	867	TotalEmployeeCnt
Total Volunteers	3275	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$90,821	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$20,071,462	PYContributionsGrantsAmt
CY Contributions Grants	$23,422,342	CYContributionsGrantsAmt
PY Program Service Revenue	$6,221,136	PYProgramServiceRevenueAmt
CY Program Service Revenue	$7,979,630	CYProgramServiceRevenueAmt
PY Investment Income	$4,028,896	PYInvestmentIncomeAmt
CY Investment Income	$5,916,565	CYInvestmentIncomeAmt
PY Other Revenue	$7,987,299	PYOtherRevenueAmt
CY Other Revenue	$667,760	CYOtherRevenueAmt
PY Total Revenue	$38,308,793	PYTotalRevenueAmt
CY Total Revenue	$37,986,297	CYTotalRevenueAmt
PY Grants And Similar Paid	$377,899	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$173,225	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$22,901,819	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$20,024,232	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,286,169	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,703,553	PYOtherExpensesAmt
CY Other Expenses	$8,344,558	CYOtherExpensesAmt
PY Total Expenses	$31,983,271	PYTotalExpensesAmt
CY Total Expenses	$28,542,015	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,325,522	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,444,282	CYRevenuesLessExpensesAmt
Total Assets BOY	$290,978,469	TotalAssetsBOYAmt
Total Assets EOY	$355,065,966	TotalAssetsEOYAmt
Total Liabilities BOY	$8,865,463	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$16,991,204	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$282,113,006	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$338,074,762	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROTECT THE NATURE OF MASSACHUSETTS FOR PEOPLE AND FOR WILDLIFE THROUGH EDUCATION, LAND CONSERVATION, ADVOCACY, SCIENTIFIC RESEARCH, AND HABITAT STEWARDSHIP.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$17,987,424	ExpenseAmt
Grant	$173,225	GrantAmt
Revenue	$7,527,779	RevenueAmt
Desc	ENVIRONMENTAL EDUCATION AND WILDLIFE SANCTUARY STEWARDSHIP: MASS AUDUBON MAINTAINS 25 FIELD OFFICES AND STAFFED WILDLIFE SANCTUARIES (INCLUDING 20 SANCTUARIES WITH NATURE CENTERS, TWO OF WHICH ARE IN URBAN AREAS) AND AN ADDITIONAL 35 UNSTAFFED WILDLIFE SANCTUARIES WHICH ARE PREPARED FOR PUBLIC VISITATION. MASS AUDUBON SANCTUARIES SERVE AS THE BASE FOR NATURE AND ENVIRONMENTAL EDUCATION COURSES AND PROGRAMS, SCIENTIFIC RESEARCH, ECOLOGICAL MANAGEMENT AND OTHER CONSERVATION-RELATED ACTIVITIES. AS OF JUNE 30, 2021, MASS AUDUBON PROTECTED 40,434 ACRES OF OPEN SPACE IN MASSACHUSETTS, OWNING 32,820 ACRES IN FEE AND PROTECTING THE REMAINDER WITH CONSERVATION EASEMENTS. THESE DIVERSE PROTECTED HABITATS RANGE FROM THE BERKSHIRES TO CAPE COD AND THE ISLANDS AND HELP PRESERVE THE RICH BIODIVERSITY OF MASSACHUSETTS. MASS AUDUBON ACTIVELY PURSUES BOTH DONATIONS AND PURCHASES OF ADDITIONAL CONSERVATION LAND AND IS THE LARGEST PRIVATE CONSERVATION LANDOWNER IN THE STATE. AN ESTIMATED 571,000 VISITORS CAME TO ENJOY MASS AUDUBON PROPERTIES IN FY 2021.MASS AUDUBON IS THE ALSO LARGEST NON-GOVERNMENTAL PROVIDER OF NATURE EDUCATION IN THE STATE. MASS AUDUBON DEVELOPS EDUCATIONAL MATERIALS AND ENVIRONMENTAL POLICY MATERIALS FOR STUDENTS, TEACHERS, LEGISLATORS, AND THE GENERAL PUBLIC. IN FY 2021, MASS AUDUBON TAUGHT NATURE PROGRAMS TO MORE THAN 50,000 CHILDREN AND ADULTS, ENROLLED MORE THAN 3,700 CHILDREN IN ITS SUMMER DAY AND RESIDENTIAL NATURE CAMPS, AND CONDUCTED SCIENCE/NATURE TRAINING FOR MORE THAN 657 TEACHERS, DESPITE THE CONSTRAINTS OF THE PANDEMIC. IN ADDITION, MASS AUDUBON WAS FORTUNATE TO HAVE MORE THAN 3,275 VOLUNTEERS CONTRIBUTE MORE THAN 63,000 HOURS OF SERVICE ACROSS THE STATE IN FY 2021.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,880,468	ExpenseAmt
Revenue	$178,267	RevenueAmt
Desc	MEMBER SERVICES: IN ADDITION TO THE MEMBER SERVICES PROVIDED BY THE NETWORK OF SANCTUARIES AND THE EDUCATION PROGRAMMING REFERENCED IN 4A ABOVE, MASS AUDUBON PRODUCES A NEWSLETTER FOUR TIMES PER YEAR FOR MEMBERS (EXPLORE) AS WELL AS AN E-NEWSLETTER (EXPLORATIONS) WHICH IS ALSO PRODUCED FOUR TIMES PER YEAR, A COMPREHENSIVE ANNUAL REPORT, AND PUBLICATIONS TO INCREASE PUBLIC AWARENESS OF WILDLIFE, NATURE, AND ENVIRONMENTAL ISSUES. FOR EXAMPLE, IN FY 2020 MASS AUDUBON COMPLETED WORK ON THE SIXTH EDITION OF ITS DEFINITIVE REPORT ON LAND USE IN MASSACHUSETTS ENTITLED LOSING GROUND: NATURE'S VALUE IN A CHANGING CLIMATE. THIS REPORT CALCULATES AND ANALYZES THE CAUSES ASSOCIATED WITH THE LOSS OF OPEN SPACE IN MASSACHUSETTS AND CALLS FOR A BOLD STATE-WIDE LAND CONSERVATION GOAL TO PRESERVE OPEN SPACE AND COMBAT CLIMATE CHANGE.IN ADDITION, THE MASS AUDUBON WEBSITE (WWW.MASSAUDUBON.ORG) OFFERS A WIDE VARIETY OF INFORMATION ON MASS AUDUBON'S SANCTUARIES, CONSERVATION EFFORTS, LAND PROTECTION PROJECTS, ADVOCACY ISSUES, CLIMATE CHANGE WORK, AND THE NATURAL WORLD. CURRENTLY, MASS AUDUBON HAS 22 SANCTUARY E-NEWSLETTERS AND TEN OTHER E-NEWSLETTERS ON SPECIFIC TOPICS, AS WELL AS A NUMBER OF BLOGS. MASS AUDUBON ALSO OPERATES A GIFT SHOP IN LINCOLN WHICH SELLS MERCHANDISE RELATED TO NATURE, WILDLIFE OBSERVATION AND ENVIRONMENTAL EDUCATION TO BOTH MEMBERS AND NON-MEMBERS AS WELL AS A NUMBER OF SMALLER NATURE-THEMED GIFT SHOPS AT MANY OF THE SANCTUARIES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,014,596	ExpenseAmt
Revenue	$268,010	RevenueAmt
Desc	CONSERVATION SCIENCE: MASS AUDUBON UTILIZES AND DEVELOPS SCIENTIFIC KNOWLEDGE TO SUPPORT ITS LONGSTANDING TRADITION AS AN ORGANIZATION WHICH USES SCIENCE AS THE UNDERPINNING FOR ITS EDUCATION, LAND PROTECTION, ADVOCACY AND HABITAT STEWARDSHIP ACTIVITIES. CURRENT RESEARCH AND/OR ECOLOGICAL MANAGEMENT WORK FOCUSES ON THE PROTECTION AND STEWARDSHIP OF SELECTED MASSACHUSETTS HABITATS SUCH AS GRASSLANDS, COASTAL HEATHLANDS AND SALT MARSHES. IN ADDITION, MONITORING OF KEY GROUPS OF ORGANISMS SUCH AS BIRDS, AMPHIBIANS, INVERTEBRATES AND PLANTS CONTINUES ACROSS THE STATE IN ORDER TO PROVIDE AN IMPORTANT BASELINE TO EVALUATE CHANGING ENVIRONMENTAL CONDITIONS ASSOCIATED WITH CLIMATE CHANGE AND LAND DEVELOPMENT. MASS AUDUBON HAS ALSO DEVELOPED AND IMPLEMENTS AN INVASIVE SPECIES MANAGEMENT STRATEGY TO PROTECT THE INTEGRITY OF ITS LANDS AS WELL AS TO PROVIDE GUIDANCE FOR OTHER LANDOWNERS THROUGHOUT THE STATE.MASS AUDUBON LANDS PLAY A CRITICAL ROLE IN THE DELIVERY OF ITS MISSION AND ITS LAND PROTECTION EFFORTS FOCUS ON CONSERVING ECOLOGICALLY SIGNIFICANT TRACTS OF LAND ADJACENT TO EXISTING WILDLIFE SANCTUARIES, THEREBY PROTECTING AND ENHANCING THEIR BIOLOGICAL INTEGRITY AND VIABILITY AS PROGRAM SITES. MASS AUDUBON ALSO ADVANCES THE PROTECTION OF SELECTED HIGH PRIORITY FOCUS AREAS BEYOND ITS EXISTING WILDLIFE SANCTUARIES THROUGH COLLABORATION WITH STATE AND LOCAL PUBLIC AGENCIES AND LOCAL AND REGIONAL LAND TRUSTS. COLLECTIVELY, THESE PROTECTION PRIORITIES INCLUDE A WIDE RANGE OF MASSACHUSETTS HABITATS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$703,356	ExpenseAmt
Revenue	$5,574	RevenueAmt
Desc	ADVOCACY: MASS AUDUBON EDUCATES STATE, FEDERAL, AND LOCAL OFFICIALS, MEMBERS AND OTHERS ON THE VALUE AND CONDITION OF NATURAL HABITATS AND RESOURCES IN MASSACHUSETTS, IN AN EFFORT TO ENCOURAGE THEM TO MAKE DECISIONS THAT HELP PROTECT THE NATURE OF MASSACHUSETTS. IN DOING SO, MASS AUDUBON FOCUSES ON SEVERAL KEY PROGRAMMATIC AREAS: CLIMATE CHANGE MITIGATION AND ADAPTATION; THE ESTABLISHMENT AND ENFORCEMENT OF SOUND CONSERVATION LAWS, POLICIES, AND REGULATIONS; LAND AND WATER RESOURCE PLANNING AND OCEAN AND FOREST MANAGEMENT; AND MUNICIPAL AND REGIONAL COORDINATION WITH PUBLIC AND PRIVATE CONSERVATION ORGANIZATIONS. SELECTED KEY ADVOCACY ACCOMPLISHMENTS IN FY 2021: 1. MASS AUDUBON'S PRIORITY STATE CLIMATE LEGISLATION, AN ACT CREATING A NEXT-GENERATION ROADMAP FOR MASSACHUSETTS CLIMATE POLICY, WAS SIGNED INTO LAW. THIS POLICY SETS MUCH-NEEDED BENCHMARKS TO REACH NET-ZERO EMISSIONS BY 2050, AND PROTECTIONS FOR LOW INCOME COMMUNITIES AND COMMUNITIES OF COLOR.2. WE OPPOSED HARMFUL CHANGES ALTERING THE WAY THE FEDERAL ENDANGERED SPECIES ACT PROTECTS HABITAT. THESE ROLLBACKS ARE NOW UNDER REVIEW BY THE BIDEN ADMINISTRATION.3. AS PART OF OUR ONGOING ADVOCACY IN SUPPORT OF RESPONSIBLY-SITED OFFSHORE WIND, WE ACTIVELY PARTICIPATED IN THE PUBLIC REVIEW PROCESS TO ENSURE LEGAL, JUSTICE, AND ENVIRONMENTAL FACTORS ARE CONSIDERED. THIS INCLUDED: PROVIDING GUIDANCE AROUND FEDERAL BIRD MONITORING AND MITIGATION UNDER THE MIGRATORY BIRD TREATY ACT; URGING GOVERNOR BAKER TO SUPPORT THE CONTINUED EXPANSION OF THE WIND INDUSTRY; EXPRESSING CONCERNS TO THE NATIONAL MARINE FISHERIES SERVICE OVER FAILURES TO ADEQUATELY PROTECT ENDANGERED MARINE MAMMALS DURING OFFSHORE WIND SITE SURVEYS; AND CELEBRATING THE APPROVAL OF VINEYARD WIND, THE NATION'S FIRST LARGE-SCALE OFFSHORE WIND PROJECT. 4. WE CONTINUED SPEAKING OUT AGAINST INAPPROPRIATE SITING OF SOLAR ENERGY DEVELOPMENT - EXPANDING SOLAR RESOURCES IS EXTREMELY IMPORTANT FOR REDUCING GREENHOUSE GAS EMISSIONS AND TACKLING CLIMATE CHANGE, BUT CLEAR-CUTTING FORESTS TO DO SO IS COUNTERPRODUCTIVE.5. WE ADVOCATED FOR STATE LEGISLATION ADDRESSING MOSQUITO BORNE DISEASE, WHICH WAS SIGNED INTO LAW. WE ARE NOW HELPING OVERSEE ITS IMPLEMENTATION THROUGH OUR ROLE IN THE STATE'S MOSQUITO CONTROL FOR A 21ST CENTURY TASK FORCE, AND ADVOCATING FOR STATEWIDE REFORM OF MASSACHUSETTS' APPROACH TO MOSQUITO CONTROL.6. WE SUPPORTED FEDERAL LEGISLATION TO PROTECT COMMUNITIES AND WILDLIFE FROM HARMFUL PESTICIDES, AND CELEBRATED THE PASSAGE OF NEW REGULATIONS PROTECTING POLLINATORS IN MASSACHUSETTS THAT WILL REMOVE PRODUCTS CONTAINING NEONICOTINOIDS FROM RETAIL STORES AND RESTRICT THEIR USE.7. WE ADVOCATED FOR THE INCLUSION AND PROTECTION OF NATURAL AND WORKING LANDS IN PLANS TO DECARBONIZE MASSACHUSETTS, OFFERING RECOMMENDATIONS TO THE STATE ON THE 2030 CLEAN ENERGY AND CLIMATE PLAN, AND ON THE DRAFT RESILIENT LANDS INITIATIVE VISION, FOR WHICH WE SUPPORT A GOAL OF NO NET LOSS OF NATURE'S SERVICES. WE ALSO PUBLICLY SUPPORTED THE BIDEN ADMINISTRATION'S "30 X 30" LAND PROTECTION PLAN, WHILE ALSO ADVOCATING FOR A FASTER TIMELINE.8. ALL NINE COMMUNITIES WITH THE COMMUNITY PRESERVATION ACT (CPA) ON THEIR BALLOTS THIS ELECTION VOTED TO ADOPT IT, BRINGING THE TOTAL NUMBER OF CPA COMMUNITIES TO 186. MASS AUDUBON IS A FOUNDING MEMBER OF THE CPA COALITION AND ENCOURAGES COMMUNITIES TO VOTE IN FAVOR OF ADOPTING IT.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$703,356	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$5,574	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$21,585,844	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	Yes (1)	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	106	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	867	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	Yes (1)	Form1098CFiledInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	29	GoverningBodyVotingMembersCnt
Independent Voting Member	29	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CT	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ME	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BANCROFT POOR - MASSACHUSETTS AUDUBON SOCIETY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7812599500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208 SOUTH GREAT ROAD	AddressLine1Txt
City	LINCOLN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01773	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (45 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
GARY CLAYTON
FORMER PRESIDENT	40.00	Yes (X)	$295,845	$0	$39,496
DAVID J O'NEILL
PRESIDENT	39.50		$240,131	$0	$36,860	0.50	Yes (X)
BANCROFT POOR
VP FINANCE/ASST TREASURER	39.50		$168,401	$0	$39,322	0.50	Yes (X)
NORA FRANK
VP OF PHILANTHROPY (UNTIL 1/31/21)	40.00		$154,293	$0	$36,027		Yes (X)
GAIL YEO
VP OF WILDLIFE SANCTUARIES	40.00		$149,904	$0	$26,757			Yes (X)
HILLARY TRUSLOW
ACTING VP FOR MARKETING	40.00		$118,687	$0	$42,657			Yes (X)
JEFFREY COLLINS
DIRECTOR OF CONSERVATION SCIENCE	40.00		$110,389	$0	$25,467			Yes (X)
ROBERT WILBER
DIRECTOR OF LAND PROTECTION	40.00		$108,115	$0	$25,245			Yes (X)
JAN O'NEIL
DIR. MEMBERSHIP/ASST. TREASURER	40.00		$107,109	$0	$25,010		Yes (X)
AMY NORREGAARD
CONTROLLER & BUDGET MANAGER	40.00		$111,209	$0	$19,851			Yes (X)
ELLEN MCBRIDE
CORP. SECRETARY/EA TO PRESIDENT	40.00		$65,965	$0	$13,424		Yes (X)
NICOLE MCKOON
ASST. TREASURER/ASST. TO VP OF OPS.	40.00		$63,181	$0	$14,752		Yes (X)
KRISTIN BARR
ASSISTANT CORPORATE SECRETARY	24.00		$36,023	$0	$6,250		Yes (X)
BETH KRESSLEY GOLDSTEIN
DIRECTOR/CHAIR	6.00		$0	$0	$0		Yes (X)		Yes (X)
CHRISTOPHER KLEM
DIRECTOR/VICE CHAIR	4.00		$0	$0	$0		Yes (X)		Yes (X)
ANNE SNYDER
DIRECTOR/VICE CHAIR	4.00		$0	$0	$0		Yes (X)		Yes (X)
ROBERT BALL
DIRECTOR/TREASURER	5.00		$0	$0	$0		Yes (X)		Yes (X)
PETER BERNARD
DIRECTOR	1.00		$0	$0	$0				Yes (X)
TRACEY BOLOTNICK
DIRECTOR	1.00		$0	$0	$0				Yes (X)
THOMAS DEMARCO
DIRECTOR	1.00		$0	$0	$0				Yes (X)
BIRGITTA DICKERSON
DIRECTOR	1.00		$0	$0	$0				Yes (X)
KATHLEEN EMRICH
DIRECTOR	1.00		$0	$0	$0				Yes (X)
ANDREW FALENDER
DIRECTOR	1.00		$0	$0	$0				Yes (X)
CAROL GREGORY
DIRECTOR	1.00		$0	$0	$0				Yes (X)
KEVIN MCLELLAN
DIRECTOR	1.00		$0	$0	$0				Yes (X)
ELIZABETH GILMORE
DIRECTOR	1.00		$0	$0	$0				Yes (X)
ROBERT MURCHISON
DIRECTOR	1.00		$0	$0	$0				Yes (X)
MICHAEL PAPPONE
DIRECTOR	1.00		$0	$0	$0				Yes (X)
BRIAN HICKS
DIRECTOR	1.00		$0	$0	$0				Yes (X)
ANN HOLLINGSWORTH
DIRECTOR	1.00		$0	$0	$0				Yes (X)
LINDA JONES
DIRECTOR	1.00		$0	$0	$0				Yes (X)
ALBERT NIERENBERG
DIRECTOR	1.00		$0	$0	$0				Yes (X)
PETER ROSENBLUM
DIRECTOR	1.00		$0	$0	$0				Yes (X)
ROSAMOND VAULE
DIRECTOR	1.00		$0	$0	$0				Yes (X)
RANDOLPH WENTWORTH
DIRECTOR	1.00		$0	$0	$0				Yes (X)
HENRY WOOLSEY
DIRECTOR	1.00		$0	$0	$0	0.50			Yes (X)
DELPHINE ZURKIYA
DIRECTOR	1.00		$0	$0	$0				Yes (X)
SCOTT EDWARDS
DIRECTOR	1.00		$0	$0	$0				Yes (X)
LORNA GIBSON
DIRECTOR	1.00		$0	$0	$0				Yes (X)
NAGESH MAHANTHAPPA
DIRECTOR	1.00		$0	$0	$0				Yes (X)
DAVID PHELAN
DIRECTOR	1.00		$0	$0	$0				Yes (X)
PATRICIA SPENCE
DIRECTOR	1.00		$0	$0	$0				Yes (X)
JARED CHASE
DIRECTOR (UNTIL 11/2020)	1.00		$0	$0	$0				Yes (X)
PAULA CORTES
DIRECTOR (UNTIL 11/2020)	1.00		$0	$0	$0				Yes (X)
JAMES SPERLING
DIRECTOR (UNTIL 11/2020)	1.00		$0	$0	$0				Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,729,252	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$351,118	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	10	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PRIME BUCHHOLZ LLC
P O BOX 16011 LEWISTON	LEWISTON	ME	042439588	INVESTMENT ADVISOR	$141,880
ISAACSON MILLER INC
263 SUMMER STREET 7TH FLOOR	BOSTON	MA	02210	EXECUTIVE SEARCH	$109,126
JILL NEUBAUER ARCHITECTS INC
15 DEPOT AVENUE	FALMOUTH	MA	02540	ARCHITECT	$105,504
JAMES HARWOOD
34 WALKER STREET	LENOX	MA	01240	ARCHITECT	$105,309

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Membership Dues	$2,039,293	MembershipDuesAmt
Fundraising	$24,608	FundraisingAmt
Government Grants	$1,658,354	GovernmentGrantsAmt
All Other Contributions	$19,700,087	AllOtherContributionsAmt
Noncash Contributions	$2,255,665	NoncashContributionsAmt
Total Contributions	$23,422,342	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SANCTUARIES	722320	$6,143,404	$6,143,404
MEMBERSHIP DUES	722320	$1,836,226	$1,836,226

Field	Value	IRS element (for citing)
Total Program Service Revenue	$7,979,630	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$814,933	TotalRevenueColumnAmt
Exclusion	$814,933	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$266,161	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$266,161	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$266,161	TotalRevenueColumnAmt
Exclusion	$266,161	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$37,600,047	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$32,498,415	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$5,101,632	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,101,632	TotalRevenueColumnAmt
Exclusion	$5,101,632	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$24,742	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$24,608	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$1,559	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,183	TotalRevenueColumnAmt
Exclusion	$23,183	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$26,978	GamingGrossIncomeAmt
Gaming Direct Expenses	$3,714	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,264	TotalRevenueColumnAmt
Exclusion	$23,264	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,338,290	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$983,138	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$355,152	TotalRevenueColumnAmt
Exclusion	$355,152	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$37,986,297	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,979,630	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$6,584,325	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$70,225	TotalAmt
Program Services	$70,225	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$103,000	TotalAmt
Program Services	$103,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,191,462	TotalAmt
Program Services	$148,595	ProgramServicesAmt
Management And General	$855,795	ManagementAndGeneralAmt
Fundraising	$187,072	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$14,818,335	TotalAmt
Program Services	$12,108,314	ProgramServicesAmt
Management And General	$1,106,858	ManagementAndGeneralAmt
Fundraising	$1,603,163	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$829,301	TotalAmt
Program Services	$647,576	ProgramServicesAmt
Management And General	$84,257	ManagementAndGeneralAmt
Fundraising	$97,468	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,010,736	TotalAmt
Program Services	$1,595,123	ProgramServicesAmt
Management And General	$170,682	ManagementAndGeneralAmt
Fundraising	$244,931	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,174,398	TotalAmt
Program Services	$883,100	ProgramServicesAmt
Management And General	$151,230	ManagementAndGeneralAmt
Fundraising	$140,068	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$113,303	TotalAmt
Program Services	$39,946	ProgramServicesAmt
Management And General	$73,357	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$50,473	TotalAmt
Management And General	$50,473	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$144,237	TotalAmt
Management And General	$144,237	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$194,623	TotalAmt
Management And General	$194,623	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$747,736	TotalAmt
Program Services	$428,806	ProgramServicesAmt
Management And General	$120,318	ManagementAndGeneralAmt
Fundraising	$198,612	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$92,287	TotalAmt
Management And General	$92,287	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,846,464	TotalAmt
Program Services	$1,280,786	ProgramServicesAmt
Management And General	$34,812	ManagementAndGeneralAmt
Fundraising	$530,866	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$519,322	TotalAmt
Program Services	$449,142	ProgramServicesAmt
Management And General	$56,886	ManagementAndGeneralAmt
Fundraising	$13,294	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$189,805	TotalAmt
Program Services	$183,498	ProgramServicesAmt
Management And General	$6,266	ManagementAndGeneralAmt
Fundraising	$41	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$24,544	TotalAmt
Program Services	$20,424	ProgramServicesAmt
Management And General	$1,015	ManagementAndGeneralAmt
Fundraising	$3,105	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,564,401	TotalAmt
Program Services	$2,483,584	ProgramServicesAmt
Management And General	$79,399	ManagementAndGeneralAmt
Fundraising	$1,418	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$405,487	TotalAmt
Program Services	$357,454	ProgramServicesAmt
Management And General	$48,033	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SERVICE CONTRACTS	$660,419	$301,376	$100,946	$258,097
MISCELLANEOUS	$385,401	$369,111	$12,178	$4,112
DUES AND SUBSCRIPTIONS	$334,640	$57,923	$273,731	$2,986
FACILITY AND EQUIPMENT	$44,620	$43,287	$1,333

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$26,796	TotalAmt
Program Services	$14,574	ProgramServicesAmt
Management And General	$11,286	ManagementAndGeneralAmt
Fundraising	$936	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,542,015	TotalAmt
Program Services	$21,585,844	ProgramServicesAmt
Management And General	$3,670,002	ManagementAndGeneralAmt
Fundraising	$3,286,169	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$8,052,639	BOYAmt
EOY	$16,291,851	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$8,699,079	BOYAmt
EOY	$18,303,379	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,518,122	BOYAmt
EOY	$3,283,630	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,163,951	BOYAmt
EOY	$489,924	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$240,480	BOYAmt
EOY	$180,784	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$263,720	BOYAmt
EOY	$177,010	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$134,764,622	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$25,402,520	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$107,483,137	BOYAmt
EOY	$109,362,102	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$45,174,741	BOYAmt
EOY	$77,598,183	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$116,991,178	BOYAmt
EOY	$129,379,103	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,391,422	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$290,978,469	BOYAmt
EOY	$355,065,966	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,459,988	BOYAmt
EOY	$2,290,943	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,574,174	BOYAmt
EOY	$5,385,148	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
EOY	$4,700,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,831,301	BOYAmt
EOY	$4,615,113	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,865,463	BOYAmt
EOY	$16,991,204	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	$81,255,189	BOYAmt
EOY	$87,460,069	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$200,857,817	BOYAmt
EOY	$250,614,693	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$282,113,006	BOYAmt
EOY	$338,074,762	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$290,978,469	BOYAmt
EOY	$355,065,966	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$9,444,282	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$45,985,037	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$1,391,422	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$1,923,859	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,618,747	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,522,364	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$31,994,890	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,071,462	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,422,342	CurrentTaxYearAmt
Total	$111,629,805	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,618,747	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,522,364	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$31,994,890	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$20,071,462	CurrentTaxYearMinus1YearAmt
Current Tax Year	$23,422,342	CurrentTaxYearAmt
Total	$111,629,805	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$8,869,536	SubstantialContributorsTotAmt
Public Support Total170	$102,760,269	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,362,753	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,227,991	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,963,077	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,142,894	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,081,094	CurrentTaxYearAmt
Total	$6,777,809	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$134,190	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$107,500	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$142,215	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$43,825	CurrentTaxYearMinus1YearAmt
Current Tax Year	$170,083	CurrentTaxYearAmt
Total	$597,813	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$119,005,427	TotalSupportAmt
Gross Receipts Rltd Activities	$45,312,210	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.86350	PublicSupportCY170Pct
Public Support PY170	0.86820	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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 C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$5,546	FilingOrganizationsTotalAmt

Total Direct Lobbying TotalDirectLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$138,691	FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$144,237	FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$28,397,778	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$28,542,015	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$1,000,000	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$250,000	FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$1,000,000	CurrentYearMinus3Amt
Current Year Minus2	$1,000,000	CurrentYearMinus2Amt
Current Year Minus1	$1,000,000	CurrentYearMinus1Amt
Current Year	$1,000,000	CurrentYearAmt
Total	$4,000,000	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$6,000,000	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$115,718	CurrentYearMinus3Amt
Current Year Minus2	$109,258	CurrentYearMinus2Amt
Current Year Minus1	$121,736	CurrentYearMinus1Amt
Current Year	$144,237	CurrentYearAmt
Total	$490,949	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$250,000	CurrentYearMinus3Amt
Current Year Minus2	$250,000	CurrentYearMinus2Amt
Current Year Minus1	$250,000	CurrentYearMinus1Amt
Current Year	$250,000	CurrentYearAmt
Total	$1,000,000	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$1,500,000	GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$29,777	CurrentYearMinus3Amt
Current Year Minus2	$31,772	CurrentYearMinus2Amt
Current Year Minus1	$32,671	CurrentYearMinus1Amt
Current Year	$5,546	CurrentYearAmt
Total	$99,766	TotalAmt

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
Total Easements	128	TotalEasementsCnt
Total Acreage	7614.00	TotalAcreageCnt
Historic Structure Easements	0	HistoricStructureEasementsCnt
Historic Strctr Easements Aftr	0	HistoricStrctrEasementsAftrCnt
Modified Easements	0	ModifiedEasementsCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	2121.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$110,800	ExpensesIncurredEnforcementAmt
Section170h Rqr Stsfd	Yes (1)	Section170hRqrStsfdInd
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$147,184,290	BeginningYearBalanceAmt
Contributions	$3,455,064	ContributionsAmt
Investment Earnings Or Losses	$50,662,215	InvestmentEarningsOrLossesAmt
Other Expenditures	$10,204,871	OtherExpendituresAmt
End Year Balance	$191,096,698	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$147,911,196	BeginningYearBalanceAmt
Contributions	$2,386,972	ContributionsAmt
Investment Earnings Or Losses	$1,944,720	InvestmentEarningsOrLossesAmt
Other Expenditures	$5,058,598	OtherExpendituresAmt
End Year Balance	$147,184,290	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$134,057,029	BeginningYearBalanceAmt
Contributions	$12,516,594	ContributionsAmt
Investment Earnings Or Losses	$7,220,305	InvestmentEarningsOrLossesAmt
Other Expenditures	$5,882,732	OtherExpendituresAmt
End Year Balance	$147,911,196	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$127,130,794	BeginningYearBalanceAmt
Contributions	$2,598,301	ContributionsAmt
Investment Earnings Or Losses	$9,749,758	InvestmentEarningsOrLossesAmt
Other Expenditures	$5,232,619	OtherExpendituresAmt
Administrative Expenses	$189,205	AdministrativeExpensesAmt
End Year Balance	$134,057,029	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$113,080,603	BeginningYearBalanceAmt
Contributions	$3,852,244	ContributionsAmt
Investment Earnings Or Losses	$14,072,267	InvestmentEarningsOrLossesAmt
Other Expenditures	$3,723,567	OtherExpendituresAmt
Administrative Expenses	$150,753	AdministrativeExpensesAmt
End Year Balance	$127,130,794	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.05000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.47000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.48000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$64,420,988	OtherCostOrOtherBasisAmt
Book Value	$64,420,988	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$55,411,778	OtherCostOrOtherBasisAmt
Depreciation	$22,845,987	DepreciationAmt
Book Value	$32,565,791	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,569,196	OtherCostOrOtherBasisAmt
Depreciation	$1,258,577	DepreciationAmt
Book Value	$310,619	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,362,660	OtherCostOrOtherBasisAmt
Depreciation	$1,297,956	DepreciationAmt
Book Value	$12,064,704	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$109,362,102	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	ALTERNATIVE INVESTMENTS	Desc
Book Value	$129,379,103	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$129,379,103	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
SPLIT INTEREST AGREEMENT LIABILITIES	$4,158,568
DUE TO AFFILIATE	$456,545

Field	Value	IRS element (for citing)
Total Liability	$4,615,113	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 3:	CONSERVATION RESTRICTIONS (CR) TRANSFERRED: -LINCOLN 01A - MACDOWELL -74.51 ACRES -WAYLAND 01 - MACDOWELL - 11.04 ACRES -GOSNOLD-01 (PARTIAL) - PONZECCHI 29.5 ACRES -WAREHAM 03 - SACRED HEARTS - 93.06 ACRES THE LINCOLN, WAYLAND AND WAREHAM CRS WERE TRANSFERRED BECAUSE MASS AUDUBON TOOK THE FEE INTEREST FOR THE LAND. THE LINCOLN AND WAYLAND CRS WERE TRANSFERRED TO LINCOLN LAND CONSERVATION TRUST. THE WAREHAM CR IS HELD BY THE DEPARTMENT OF CONSERVATION AND RECREATION. THE GOSNOLD CR WAS TRANSFERRED TO THE TOWN OF GOSNOLD'S CONSERVATION COMMISSION. IN ALL CASES, ADDITIONAL CONSERVATION WAS A ACHIEVED BY ACQUIRING THE FEE INTEREST FROM A PRIVATE LAND OWNER AND PRESERVING THE EXISTING CR. CONSERVATION RESTRICTIONS (CR) AMENDED: -NORTHAMPTON 03 - OPEN AND SHUT - AUGUST 28TH 2019 - 1.57 ACRES THIS CR WAS AMENDED BECAUSE THE COVERAGE OF THE CR WAS EXPANDED BY 1.57 ACRES.
PART II, LINE 5:	MASS AUDUBON HAS A WRITTEN POLICY FOR THE MONITORING AND ENFORCEMENT OF THE CONSERVATION EASEMENTS ENTRUSTED TO ITS CARE. THE POLICY ESTABLISHES A TARGET OF AT LEAST ONE ON-SITE MONITORING VISIT EACH YEAR AND DESCRIBES THE STEPS TO BE TAKEN IN RESPONSE TO ANY VIOLATION TO PROTECT THE CONSERVATION VALUES OF THE PROPERTY.
PART II, LINE 9:	THE COST OF PURCHASING CONSERVATION RESTRICTIONS AND EASEMENTS IS CAPITALIZED.
PART III, LINE 1A:	AS ALLOWED BY OTHER PRESENTATION MATTERS - GENERAL (SUBTOPIC 360-45): DISCLOSURE OF ART, HISTORICAL TREASURES, AND SIMILAR ASSETS, MASS AUDUBON DOES NOT CAPITALIZE ITS COLLECTIONS AS AN ASSET IN THE COMBINED STATEMENTS OF FINANCIAL POSITION. MUSEUM COLLECTIONS INCLUDE ARTWORK HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. OCCASIONALLY, MASS AUDUBON DETERMINES THAT ART WORKS ARE NOT APPROPRIATE TO THE ORGANIZATION'S PURPOSE AND WILL SELL OR DE-ACCESS CERTAIN PIECES. THE DE-ACCESSION PROCEEDS WILL BE UTILIZED AS DETERMINED BY THE BOARD OF DIRECTORS FOR FUTURE COLLECTION ACQUISITIONS UNLESS THE ORIGINAL DONOR HAS SPECIFIED A RESTRICTION ON THE DE-ACCESSION PROCEEDS.
PART III, LINE 4:	MASS AUDUBON MAINTAINS A COLLECTION OF ARTWORKS DEPICTING BIRDS, OTHER WILDLIFE AND HABITATS. THIS COLLECTION IS ACTIVELY USED FOR TEACHING STUDENTS AND ADULTS AND ALSO BY SCHOLARS FOR RESEARCH. PORTIONS OF THE COLLECTION ARE ON DISPLAY AT THE MASS AUDUBON MUSEUM OF AMERICAN BIRD ART IN CANTON, MASSACHUSETTS AND AT OTHER SANCTUARIES AROUND THE STATE. THE COLLECTION IS USED TO EDUCATE VISITORS ABOUT BIRDS AND THE NATURAL WORLD AND TO INSPIRE THEM TO BECOME ACTIVELY INVOLVED IN PROTECTING THE NATURE OF MASSACHUSETTS IN DIRECT FURTHERANCE OF MASS AUDUBON'S MISSION.
PART V, LINE 4:	MASS AUDUBON USES INCOME FROM ITS ENDOWMENT FUNDS IN DIRECT FURTHERANCE OF ITS MISSION AND IN SUPPORT OF THE MANY SANCTUARIES AND ACTIVITIES FOR WHICH DONORS HAVE CREATED RESTRICTED ENDOWMENT FUNDS. MORE THAN A FIFTH OF MASS AUDUBON'S ANNUAL OPERATING BUDGET COMES FROM ENDOWMENT INCOME. FOR INSTANCE, MANY DONORS HAVE LEFT BEQUESTS TO ESTABLISH RESTRICTED ENDOWMENT FUNDS TO SUPPORT OPERATIONS AND ACTIVITIES AT SANCTUARY PROPERTIES WHICH THEY HAD PREVIOUSLY OWNED OR TO WHICH THEY WERE PARTICULARLY ATTACHED, AND OTHER DONORS HAVE ESTABLISHED ENDOWMENTS TO SUBSIDIZE CHILDREN FROM DISADVANTAGED BACKGROUNDS TO ATTEND MASS AUDUBON SUMMER CAMPS AND EDUCATIONAL PROGRAMS.
PART X, LINE 2:	MASS AUDUBON ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MASS AUDUBON HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2021. MASS AUDUBON'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBBEAN	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	GRANT-MAKING AND PROGRAM SERVICES IN BELIZE	TypeOfActivitiesConductedTxt
Specific Services Provided	ASSISTANCE WITH ECOLOGICAL MANAGEMENT, ECOTOURISM, GUIDE TRAINING, AND ACTIVITIES WITH LOCAL COMMUNITIES IN SUPPORT OF PROTECTED AREAS OF PARTNER BELIZEAN NON-PROFIT CONSERVATION ORGANIZATIONS.	SpecificServicesProvidedTxt
Region Total Expenditures	$103,000	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$103,000	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$103,000	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Description Of Non Cash AsstDescriptionOfNonCashAsstTxt	Valuation Method UsedValuationMethodUsedDesc
CENTRAL AMERICA AND THE CARIBBEAN	TROPICAL FOREST AND SAVANNAH WILDLIFE PROTECTION AND FIRE SUPPRESSION EFFORTS, EQUIPMENT PURCHASES AND BUILDING REPAIRS AT A 254,000 ACRE CONSERVATION AREA IN NORTHWESTERN BELIZE.	$53,000	WIRE TRANSFER	NONE	BOOK
CENTRAL AMERICA AND THE CARIBBEAN	MARINE AND TERRESTRIAL WILDLIFE PROTECTION AND FIRE SUPPRESSION EFFORTS IN PROTECTED AREAS IN THE TOLEDO DISTRICT OF SOUTHEASTERN BELIZE, INCLUDING EQUIPMENT PURCHASES AND BUILDING REPAIRS AND CONSTRUCTION.	$50,000	WIRE TRANSFER	NONE.	BOOK

Field	Value	IRS element (for citing)
Total501c3 Org	0	Total501c3OrgCnt
Total Other Org	2	TotalOtherOrgCnt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART I, LINE 2:

MASS AUDUBON CLOSELY MONITORS THE EXPENDITURE OF THE FUNDS BY THE ORGANIZATIONS IN BELIZE FOR WHICH IT PROVIDES GRANTS, ADVICE AND TECHNICAL ASSISTANCE. WRITTEN PROPOSALS ARE REQUIRED FOR ALL GRANT REQUESTS AND FINAL REPORTS (AND FOR LARGER GRANTS INTERIM REPORTS) ARE REQUIRED FOR ALL GRANTS AWARDED. ALL PROPOSALS CONTAIN BUDGET INFORMATION AND ALL FINAL REPORTS PROVIDE DETAILS ON ACTUAL AMOUNTS EXPENDED ON FUNDED PROJECTS. MASS AUDUBON STAFF WORK CLOSELY WITH THE ORGANIZATIONS FUNDED AND VISIT THEM IN BELIZE IN MOST YEARS. SUCH VISITS INCLUDE THE VISUAL INSPECTION OF CAPITAL IMPROVEMENTS OR EQUIPMENT FUNDED BY THE GRANTS AND THE DISCUSSION OF PRIORITIES, ACCOMPLISHMENTS AND GOALS WITH THE LEADERS OF THE ORGANIZATIONS.

PART III ACCOUNTING METHOD:

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Special Fundraising Events	Yes (X)	SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty	0	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
DEVELOPMENT GUILD
ONE BOSTON PLACE SUITE 2600	BOSTON	MA	02108	CONSULTING ON STAFFING NEEDS IN DEVELOPMENT OFFICE	0	$0	$102,675	-$102,675
STAGECOACH DIGITAL
2038 NE DAVIS STREET	PORTLAND	ME	97232	DIGITAL MARKETING AND MEMBERSHIP RECRUITMENT	0	$0	$95,383	-$95,383

Field	Value	IRS element (for citing)
Total Retained By Contractors	$198,058	TotalRetainedByContractorsAmt
Total Net To Organization	-$198,058	TotalNetToOrganizationAmt
Licensed States	CA	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WI	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MN	LicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	WILD WILD WELLFLEET	Event1Nm
Gross Receipts Event1	$28,720	GrossReceiptsEvent1Amt
Charitable Contri Event1	$18,800	CharitableContriEvent1Amt
Gross Revenue Event1	$9,920	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$731	OtherDirectExpensesEvent1Amt
Event2	FALL FEST AUCTION	Event2Nm
Gross Receipts Event2	$13,353	GrossReceiptsEvent2Amt
Charitable Contri Event2	$5,708	CharitableContriEvent2Amt
Gross Revenue Event2	$7,645	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$665	OtherDirectExpensesEvent2Amt
Other Events Total	1	OtherEventsTotalCnt
Gross Receipts Other Events	$7,277	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$100	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$7,177	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$163	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$49,350	GrossReceiptsTotalAmt
Charitable Contributions Tot	$24,608	CharitableContributionsTotAmt
Gross Revenue Total Events	$24,742	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$1,559	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$1,559	DirectExpenseSummaryEventsAmt
Net Income Summary	$23,183	NetIncomeSummaryAmt

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Gross Revenue Other Gaming	$26,978	GrossRevenueOtherGamingAmt
Non Cash Prizes Other Gaming	$1,864	NonCashPrizesOtherGamingAmt
Oth Direct Expnss Other Gaming	$1,850	OthDirectExpnssOtherGamingAmt
Volunteer Labor Other Gaming	0	VolunteerLaborOtherGamingInd
Gross Revenue Total Gaming	$26,978	GrossRevenueTotalGamingAmt
Non Cash Prizes Total Gaming	$1,864	NonCashPrizesTotalGamingAmt
Oth Direct Expnss Total Gaming	$1,850	OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming	$3,714	DirectExpenseSummaryGamingAmt
Net Gaming Income Summary	$23,264	NetGamingIncomeSummaryAmt

Field	Value	IRS element (for citing)
States Where Gaming Conducted	MA	StatesWhereGamingConductedCd
Licensed	Yes (1)	LicensedInd
License Suspended Etc	0	LicenseSuspendedEtcInd
Gaming With Nonmembers	Yes (1)	GamingWithNonmembersInd
Member Of Other Entity	0	MemberOfOtherEntityInd
Gaming Other Facility	1.00000	GamingOtherFacilityPct
Individual With Books	BRIANA WINGATE	IndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1280 HORSE NECK ROAD	AddressLine1Txt
City	WESTPORT	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02790	ZIPCd

Field	Value	IRS element (for citing)
Cntrct With3rd Prty For Game Rev	0	CntrctWith3rdPrtyForGameRevInd
Gaming Manager Person	GINA PURTELL	GamingManagerPersonNm
Gaming Manager Compensation	$256	GamingManagerCompensationAmt
Gaming Manager Services Prov	MANAGES ONE DAY DUCK DERBY EVENT	GamingManagerServicesProvTxt
Gaming Manager Is Employee	Yes (X)	GamingManagerIsEmployeeInd
Charitable Distribution Rqr	0	CharitableDistributionRqrInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	CAMP, COLLEGE AND PRESCHOOL SCHOLARSHIP FUNDS	GrantTypeTxt
Recipient	122	RecipientCnt
Cash Grant	$70,225	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	MASS AUDUBON CLOSELY MONITORS CAMP AND PRESCHOOL SCHOLARSHIPS GIVEN BECAUSE THESE ARE ESSENTIALLY DISCOUNTS (EITHER FULL OR PARTIAL) TO PROGRAMS PROVIDED BY THE ORGANIZATION ITSELF TO WHICH MASS AUDUBON IS PROVIDING REDUCED OR FREE ADMISSION. THE FEW COLLEGE SCHOLARSHIPS WHICH ARE PROVIDED ARE CLOSELY MONITORED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GARY CLAYTON
FORMER PRESIDENT	$295,845	$0	$0	$0	$0	$0	$11,834	$0	$27,662	$0	$335,341	$0	$0	$0
DAVID J O'NEILL
PRESIDENT	$205,131	$0	$35,000	$0	$0	$0	$0	$0	$36,860	$0	$276,991	$0	$0	$0
BANCROFT POOR
VP FINANCE/ASST TREASURER	$168,401	$0	$0	$0	$0	$0	$13,472	$0	$25,850	$0	$207,723	$0	$0	$0
NORA FRANK
VP OF PHILANTHROPY (UNTIL 1/31/21)	$154,293	$0	$0	$0	$0	$0	$12,343	$0	$23,684	$0	$190,320	$0	$0	$0
GAIL YEO
VP OF WILDLIFE SANCTUARIES	$149,904	$0	$0	$0	$0	$0	$11,992	$0	$14,765	$0	$176,661	$0	$0	$0
HILLARY TRUSLOW
ACTING VP FOR MARKETING	$118,687	$0	$0	$0	$0	$0	$9,495	$0	$33,162	$0	$161,344	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	GARY CLAYTON RECEIVED A SEVERANCE PAYMENT OF $191,778 IN FY21. NORA FRANK RECEIVED A SEVERANCE PAYMENT OF $79,959 IN FY21.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	GARY R CLAYTON	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	FORMER PRESIDENT	RelationshipDescriptionTxt
Transaction	$165,962	TransactionAmt
Transaction	CONSULTING TO MASS AUDUBON ON FUND-RAISING (INCLUDING MAJOR DONORS AND DONOR TRANSACTIONS) AND PROGRAMMATIC ACTIVITIES.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	5	ContributionCnt
Noncash Contributions Rpt F990	$7,950	NoncashContributionsRptF990Amt
Method Of Determining Revenues	AT NOMINAL AMOUNT	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$1,123	NoncashContributionsRptF990Amt
Method Of Determining Revenues	AT NOMINAL AMOUNT	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$15,415	NoncashContributionsRptF990Amt
Method Of Determining Revenues	AT NOMINAL AMOUNT	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	127	ContributionCnt
Noncash Contributions Rpt F990	$2,231,177	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV PER BROKER	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	3	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	Yes (1)	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 32B:	FormAndLineReferenceDesc
Explanation	DONATED PUBLICLY TRADED SECURITIES ARE SOLD BY REGISTERED BROKERS. MASS AUDUBON HAS CONTRACTED WITH A THIRD PARTY TO SELL DONATED VEHICLES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1	THE BY-LAWS ESTABLISH AN EXECUTIVE COMMITTEE, A COMMITTEE CONSISTING SOLELY OF DIRECTORS, WITH THE FOLLOWING POWERS: AN EXECUTIVE COMMITTEE CONSISTING OF THREE OR MORE DIRECTORS SHALL BE ELECTED FROM AND BY THE BOARD FOR A TERM OF ONE YEAR UPON THE RECOMMENDATION OF THE CHAIR. THE EXECUTIVE COMMITTEE SHALL, EXCEPT AS PROVIDED BY LAW, PERFORM SUCH DUTIES AND HAVE SUCH POWERS AS MAY FROM TIME TO TIME BE DESIGNATED BY THE BOARD. WHEN AND AS NECESSARY BETWEEN REGULARLY SCHEDULED MEETINGS OF THE BOARD, ACTIONS MAY BE TAKEN ON BEHALF OF MASS AUDUBON BY THE EXECUTIVE COMMITTEE, AND SUCH ACTIONS SHALL BE REVIEWED BY THE BOARD AT ITS NEXT REGULARLY SCHEDULED MEETING.
FORM 990, PART VI, SECTION A, LINE 6	MASS AUDUBON DOES NOT HAVE ANY STOCKHOLDERS BUT IT DOES HAVE MEMBERS. MEMBERSHIP IS OPEN TO ALL INDIVIDUALS WHO SHARE THE MISSION OF PROTECTING THE MASSACHUSETTS ENVIRONMENT AND WHO PAY THE REQUIRED MEMBERSHIP DUES. BASIC MEMBERSHIP COSTS IN FY 2021 WERE $48 PER YEAR FOR AN INDIVIDUAL AND $65 PER YEAR FOR A FAMILY. MASS AUDUBON CURRENTLY HAS APPROXIMATELY 135,000 MEMBERS AND SUPPORTERS. IN ADDITION TO LENDING THEIR SUPPORT TO IMPORTANT ENVIRONMENTAL EDUCATION, ADVOCACY, LAND PROTECTION AND WILDLIFE CONSERVATION EFFORTS, MEMBERS RECEIVE FREE ADMISSION TO ALL MASS AUDUBON WILDLIFE SANCTUARIES, DISCOUNTS TO MASS AUDUBON PROGRAMS, COURSES AND GIFT SHOPS, AND A ONE YEAR SUBSCRIPTION TO THE MASS AUDUBON NEWSLETTER (EXPLORE).
FORM 990, PART VI, SECTION A, LINE 7A	MASS AUDUBON MEMBERS ARE INVITED TO THE ANNUAL MEETING OF MEMBERS (HELD IN OCTOBER OR NOVEMBER OF EACH YEAR) TO VOTE ON THE ELECTION OF DIRECTORS, THE MEMBERSHIP OF THE AUDIT COMMITTEE, AND ANY OTHER MATTERS WHICH PROPERLY COME BEFORE THE MEETING.
FORM 990, PART VI, SECTION A, LINE 7B	MASS AUDUBON MEMBERS MUST APPROVE ANY AMENDMENTS TO THE BY-LAWS AND THE ARTICLES OF ORGANIZATION OF MASS AUDUBON AND ANY OTHER BUSINESS WHICH MAY PROPERLY COME BEFORE THE ANNUAL MEETING OR ANY OTHER MEETING OF THE MEMBERS DULY CALLED IN ACCORDANCE WITH THE BY-LAWS.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE FORM 990 WAS REVIEWED IN DETAIL BY THE MASS AUDUBON AUDIT COMMITTEE (A COMMITTEE ELECTED BY THE MASS AUDUBON MEMBERSHIP EACH YEAR AT THE ANNUAL MEETING) AND WAS ALSO MADE AVAILABLE ELECTRONICALLY TO ALL MASS AUDUBON DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	MASS AUDUBON REQUIRES DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EVERY YEAR. THESE INDIVIDUALS ARE INSTRUCTED TO REVIEW THE MASS AUDUBON CONFLICT OF INTEREST POLICY PRIOR TO COMPLETING THE QUESTIONNAIRE. THE COMPLETED FORMS ARE REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRE OF THE CHAIR IS REVIEWED BY THE TREASURER WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRES ARE ON FILE AT THE MASS AUDUBON HEADQUARTERS IN LINCOLN AND ARE AVAILABLE FOR REVIEW BY ANY INTERESTED DIRECTOR OR OFFICER. THE BOARD OF DIRECTORS AND STAFF ARE ALSO VIGILANT DURING THE YEAR FOR ANY CONFLICTS OF INTEREST WHICH MAY ARISE AFTER COMPLETING THE ANNUAL QUESTIONNAIRES. AT THE BEGINNING OF A BOARD OR BOARD COMMITTEE DISCUSSION OF ANY ISSUE IN WHICH A DIRECTOR, OFFICER OR EMPLOYEE, A CLOSE FAMILY MEMBER OF A DIRECTOR, OFFICER OR EMPLOYEE, OR ANOTHER ORGANIZATION IN WHICH THEY HOLD A POSITION OF POWER MAY HAVE AN INTEREST, THE DIRECTOR, OFFICER OR EMPLOYEE IS REQUIRED TO DISCLOSE THAT INTEREST AND ABSTAIN FROM VOTING. THE DIRECTOR, OFFICER OR EMPLOYEE IS ALSO REQUIRED TO LEAVE THE ROOM WHILE THE DISCUSSION OF THIS ISSUE AND THE VOTING IS TAKING PLACE.
FORM 990, PART VI, SECTION B, LINE 15	THE PROCESS AND POLICY FOR DETERMINING COMPENSATION FOR KEY EXECUTIVES AT MASS AUDUBON IS AS FOLLOWS: THE POLICY OF MASS AUDUBON IS TO ATTRACT AND RETAIN KEY EXECUTIVE TALENT BY PROVIDING A COMPETITIVE TOTAL COMPENSATION PACKAGE. IN DETERMINING COMPETITIVENESS, MASS AUDUBON LOOKS PRIMARILY TO COMPENSATION OFFERED BY OTHER LOCAL NON-PROFIT ORGANIZATIONS THAT ARE SIMILAR IN SIZE AND ALSO TAKES INTO ACCOUNT ANY SPECIAL CIRCUMSTANCES AFFECTING MASS AUDUBON. THE POLICY ALSO SUPPORTS PROVIDING APPROPRIATE KEY EXECUTIVE PAY-FOR-PERFORMANCE EARNING OPPORTUNITIES FOR ACHIEVING CHALLENGING, PRE-ESTABLISHED GOALS CONSISTENT WITH THE MISSION, TAX-EXEMPT PURPOSE, AND FINANCIAL RESOURCES OF MASS AUDUBON. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR ITS ACTION RECOMMENDS TO THE BOARD OF DIRECTORS THE CASH AND NON-CASH COMPENSATION POLICIES, PROGRAMS AND AMOUNTS OF COMPENSATION, AS WELL AS MAJOR CHANGES IN MASS AUDUBON'S BENEFITS PLANS, APPLICABLE TO KEY EXECUTIVES OF MASS AUDUBON AS WELL AS TO ANY INDIVIDUAL/ORGANIZATION THAT OTHERWISE MEETS THE DEFINITION OF "DISQUALIFIED PERSON" IN THE INTERNAL REVENUE CODE. "KEY EXECUTIVE" IS DEFINED AS PRESIDENT, VICE PRESIDENT FOR OPERATIONS, VICE PRESIDENT FOR WILDLIFE SANCTUARIES AND PROGRAMS, VICE PRESIDENT FOR PHILANTHROPY, VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS, AND ANY OTHER EXECUTIVE EARNING OVER $100,000 PER YEAR. "DISQUALIFIED PERSON" INCLUDES FOR PURPOSES OF THIS POLICY ANYONE ON THE BOARD OF DIRECTORS AND MAY, IN SPECIFIED CIRCUMSTANCES, BE DEEMED TO INCLUDE MEMBERS OF THE MASS AUDUBON COUNCIL. THE TERM IS FURTHER DEEMED TO INCLUDE ANY OTHER MASS AUDUBON EMPLOYEE EARNING MORE THAN $100,000 PER YEAR. THE EXECUTIVE COMMITTEE WILL: ENSURE THAT NO PART OF MASS AUDUBON'S NET EARNINGS INURE TO THE PRIVATE BENEFIT OF ANY INDIVIDUAL AND THAT ANY PAYMENT OF BENEFITS OR PERSONAL EXPENSES TO OR FOR THE BENEFIT OF SELECT INDIVIDUALS AND OTHER TRANSACTIONS POTENTIALLY BENEFITING ANY SUCH INDIVIDUALS ARE ANALYZED AND CAREFULLY APPROVED AS COMPENSATION FOR SERVICES TO MASS AUDUBON WITH THE BENEFITS TO THE INDIVIDUALS CLEARLY MEASURED AND CONSIDERED BY THE EXECUTIVE COMMITTEE. ESTABLISH AND REVIEW MASS AUDUBON'S OVERALL EXECUTIVE COMPENSATION POLICY TO ENSURE THAT THE POLICY CONTINUES TO SUPPORT MASS AUDUBON'S MISSION AND PURPOSE, ATTRACTS AND RETAINS KEY EXECUTIVES, AND PROVIDES COMPETITIVE TOTAL COMPENSATION OPPORTUNITIES AT REASONABLE COST. ACT ON BEHALF OF THE BOARD OF DIRECTORS IN SETTING EXECUTIVE TOTAL COMPENSATION POLICY, COMPENSATION PLANS, BENEFIT PLANS AND EXECUTIVE CONTRACTS FOR KEY ADMINISTRATORS, AND DEVELOPING RECOMMENDATIONS FOR THE BOARD OF DIRECTORS WITH RESPECT TO THE TOTAL COMPENSATION OF MASS AUDUBON'S KEY EXECUTIVES AND OF ANY DISQUALIFIED PERSONS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR A THOROUGH AND DISINTERESTED REVIEW OF APPROPRIATE TOTAL COMPENSATION FOR KEY EXECUTIVES. THE COMMITTEE WILL: ASSESS THE NATURE AND SCOPE OF EACH EXECUTIVE'S POSITION UNDER REVIEW BY THE COMMITTEE. ASSESS THE BASIS BY WHICH COMPENSATION WAS PAID TO THE KEY EXECUTIVE IN EACH COVERED POSITION, AS FOR EXAMPLE, EXCEPTIONAL PERFORMANCE, ADDITIONAL DUTIES, OR THE UNIQUE BACKGROUND EXPERIENCES, PERSONAL SKILLS, SPECIAL ABILITIES, AND BUSINESS CHALLENGES FACING MASS AUDUBON THAT REQUIRE USE OF THESE SKILLS AND ATTRIBUTES. OBTAIN APPROPRIATE AND COMPARABLE COMPENSATION MARKET DATA, SUCH AS DATA ON THE FOLLOWING: 1. SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS; 2. GEOGRAPHIC DIFFERENTIALS WHICH REFLECT THE COST OF LABOR IN THE GREATER BOSTON AREA; 3. THE AVAILABILITY OF SIMILAR SPECIALTIES IN THE GEOGRAPHIC AREA; 4. INDEPENDENT COMPENSATION SURVEYS; 5. IRS FORM 990 COMPENSATION INFORMATION FOR FUNCTIONALLY COMPARABLE POSITIONS; 6. ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE EMPLOYEE. THE EXECUTIVE COMMITTEE SHALL DOCUMENT THE BASIS FOR ITS DETERMINATION OF THE REASONABLE COMPENSATION FOR THOSE KEY EXECUTIVES UNDER ITS REVIEW INCLUDING PERFORMANCE ASSESSMENT OF THE KEY EXECUTIVE AND THE BASIS FOR DETERMINING THAT THE EXECUTIVE'S COMPENSATION WAS REASONABLE IN LIGHT OF THAT PERFORMANCE ASSESSMENT AND MARKET DATA. THE EXECUTIVE COMMITTEE WILL MAKE ITS RECOMMENDATIONS TO THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS WILL PERIODICALLY REVIEW THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE WITH A VIEW TO MAKING SURE THAT NO MEMBER IS SUBJECT TO A CONFLICT OF INTEREST WHICH WOULD MAKE HIS OR HER PARTICIPATION IN REVIEW OF COMPENSATION INAPPROPRIATE.
FORM 990, PART VI, SECTION C, LINE 19	MASS AUDUBON MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, RECORDS RETENTION POLICY, FEDERAL TAX RETURNS, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEB SITE (WWW.MASSAUDUBON.ORG) AS WELL AS UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGES IN SPLIT-INTEREST AGREEMENTS 1,923,859.
FORM 990, PART XII, LINE 2C:	MASS AUDUBON'S POLICIES REGARDING OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED SINCE THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	WHETSTONE WOOD TRUST FUND CO MASSACHUSETTS AUDUBON SOCIETY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	208 SOUTH GREAT ROAD	AddressLine1Txt
City	LINCOLN	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01773	ZIPCd

Field	Value	IRS element (for citing)
EIN	300174595	EIN
Primary Activities	ACQUISITION & PRESERVATION OF LAND FOR WILD HABITAT & CONSERVATION PURPOSES	PrimaryActivitiesTxt
Legal Domicile State	MA	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	509(A)(3) TYPE II	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS AUDUBON SOCIETY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	WHETSTONE WOOD TRUST FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	E	TransactionTypeTxt
Involved	$456,545	InvolvedAmt
Method Of Amount Determination	FAIR VALUE	MethodOfAmountDeterminationTxt