2017-05-12T11:11:57-07:00 2016-12-31 Mark Keighley CPA 66 North Street Mattapoisett MA 02739 990 2016-01-01 237367489 Mattapoisett Land Trust Inc MATT 7743779191 PO Box 31 Mattapoisett MA 02739 Gary Johnson Treasurer 2017-05-12 true Mark Keighley P00428960 5087582090 X 2016 2021-01-29 14:40:06Z Michael Huguenin 40 Ocean Drive Mattapoisett MA 02739 87109 false false X www.mattlandtrust.org X 1974 MA Land conservation and preservation 14 14 0 48 0 60461 69295 0 12325 8411 1973 5123 74759 82829 2208 6238 0 0 0 7564 36335 40957 38543 47195 36216 35634 5423584 5471186 0 5423584 5471186 Land conservation and preservation false false 29652 6238 Incurred expenses in maintaining historic Tub Mill Brook property, the coastal seawall at the Munro preserve and the Seahorse landmark and surrounding public park. Continued educational programs including field trips for Mattapoisett elementary school children. Continued trail building and undergrowth clearing on other land under the protection of the land trust. During 2016 the Land Trust updated its trail maps for the Old Aucoot and Brandt Island Cove Districts, added a new trail map for the Munn Preserve at the southern end of Mattapoisett Neck and produced a map showing all properties in Mattapoisett with walking trails. Additionally, Land Trust volunteers finished a new parking area to serve the Old Aucoot District, installed kiosks at several trailheads, and made much needed repairs & improvements to its shed in Shoolman Park at Brandt Beach which is used in many of its educational programs. 29652 true true false false false false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false false false 0 false false false false false false false false false false X 14 14 true false false false true true false true true false false true true true true false false false false false MA X X Gary Johnson 7743779191 5 Cannon Street Mattapoisett MA 02739 X Gary Johnson Treasurer 15.00 0.00 X X 0 0 0 Sandra Hering Asst. Treasurer 10.00 0.00 X X 0 0 0 Luana Josvold Clerk 10.00 0.00 X X 0 0 0 Arthur Damaskos Director 5.00 0.00 X 0 0 0 Don Cuddy Director 5.00 0.00 X 0 0 0 Peter Davies Director 5.00 0.00 X 0 0 0 Ellen Flynn Director 5.00 0.00 X 0 0 0 Charles A Bedser Director 5.00 0.00 X 0 0 0 Paul Osenkowski Director 5.00 0.00 X 0 0 0 Charles Radville Director 5.00 0.00 X 0 0 0 Marc Anderson Vice President 10.00 0.00 X X 0 0 0 Raymond Cebula Director 5.00 0.00 X 0 0 0 Michael Huguenin President 30.00 0.00 X X 0 0 0 Jeffrey P Sanders Esq Director 5.00 0.00 X 0 0 0 0 false false false 0 69295 2419 69295 0 8411 8411 0 0 0 0 9403 4280 5123 5123 0 0 0 82829 13534 X 4238 4238 2000 2000 0 0 0 0 0 0 0 0 0 500 500 1600 1600 0 0 0 0 105 105 892 812 80 584 584 0 2100 2100 0 0 0 0 0 1044 1044 3967 3354 613 Contractual Expense 13155 11881 1274 Supplies 4162 1507 185 2470 Printing and Publications 3770 1977 1793 Utilities 3002 3002 6076 3398 1344 1334 47195 29652 9979 7564 0 287162 252528 0 0 0 0 0 0 0 5029548 7428 5014638 5022120 121784 196538 0 0 0 0 5423584 5471186 0 0 X 190951 235419 217778 213647 5014855 5022120 5423584 5471186 5423584 5471186 35634 11968 X false false false X 39422 38511 172519 60461 69295 380208 0 0 39422 38511 172519 60461 69295 380208 94699 285509 1022 4637 14348 12325 8411 40743 0 870 -1466 250 1973 5123 6750 427701 0.66750 0.67500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 64 1 false 8 10 false 205330 -50 3881 4583 196816 209311 2 2208 1775 205330 312160 2 2427 209311 279543 41302 8685 312160 274977 500 11232 7166 279543 1.00000 false false false 5004264 5004264 10786 549 10237 8331 712 7619 6167 6167 5022120 Part II, Line 9: Organization Reporting of conservation easements. Prior to 2015 the Mattapoisett Land Trust's policy was to record conservation easements at cost or market value. Effective in 2015 the policy will be to record all conservation easements at a nominal value whether acquired by purchase or gift. Although the Mattapoisett Land Trust does not have a written policy with respect to monitoring conservation easements, members of the land trust have always made annual visits to the one property on which it holds a conservation easement. During the visits the property is inspected and its condition is documented. Since acquiring the easement by purchase in 2004, there have been no violations as the landowner is adhering to the restrictions. Part V, Line 4: Intended uses of the endowment fund. The endowment funds are intended for maintenance of a Mattapoisett, MA landmark named Salty the Seahorse, for educational programs and for maintenance of Shoolman Park in the Brandt Beach section of Mattapoisett. No amounts are perpetual in duration and need classification as permanently restricted assets. Accordingly, all amounts, including original principal bequest of donors, have been classified as temporarily restricted assets. When the donor restrictions have been met, the endowment funds are appropriated for expenditure. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Gary Johnson, Treasurer and Luana Josvold, Clerk have a family relationship. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Anyone contributing $30 or more has membership rights which include electing the board of directors of the organization. Form 990, Part VI, Line 11b: Form 990 Review Process As The Mattapoisett Land Trust is an all volunteer organization, the president and treasurer, who also serve on the board of directors, are delegated the authority to oversee the filing of Form 990. The financial and other information which is ultimately reported on Form 990 is shared with all board members at their five meetings starting in September and concluding with the May annual meeting. As a final step in the process, the Form 990 is distributed to all the board members for comment before filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts All newly elected directors of The Mattapoisett Land Trust are given a copy of its conflict of interest policy. That policy requires the director to disclose, at the time of election, all existing or potential conflicts of interest and to disclose any real or apparent conflicts of interest which arise during the term of the director. The policy also requires a director to abstain from discussing any issue, project or transaction in which the director has a conflict of interest and to absent himself, or herself, from any subsequent vote on the matter. Before discussion begins and before voting on a matter that might involve a conflict of interest, directors are reminded of their obligation not to participate if they perceive a conflict of interest. In addition, the board may request a director to take a leave of absence until the matter giving rise to the conflict of interest has been resolved. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Mattapoisett Land Trust will provide copies of its governing documents, conflict of interest policy and financial statements to anyone who requests them. In addition, a copy of The Mattapoisett Land Trust's Form 990 is attached to its annual filing with the Public Charities Division of The Massachusetts Attorney General's Office. These documents are public and open to inspection. Beginning with the year ending 12/31/2010, the land trust made its Form 990 available at its website. Form 990, Part IX, Line 24e: Other Expenses Bank Charges: Column (A) - Total = $430; Column (B) - Program Services = $0; Column (C) - Management & General = $93; Column (D) - Fundraising = $337 Form 990, Part IX, Line 24e: Other Expenses Broker Fee: Column (A) - Total = $158; Column (B) - Program Services = $0; Column (C) - Management & General = $158; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Buses for Field Trips: Column (A) - Total = $995; Column (B) - Program Services = $995; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Dues: Column (A) - Total = $700; Column (B) - Program Services = $0; Column (C) - Management & General = $700; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Equipment Rental: Column (A) - Total = $605; Column (B) - Program Services = $90; Column (C) - Management & General = $0; Column (D) - Fundraising = $515 Form 990, Part IX, Line 24e: Other Expenses Equipment Repairs: Column (A) - Total = $1389; Column (B) - Program Services = $1389; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Filing & Other Fees: Column (A) - Total = $232; Column (B) - Program Services = $157; Column (C) - Management & General = $50; Column (D) - Fundraising = $25 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $786; Column (B) - Program Services = $294; Column (C) - Management & General = $196; Column (D) - Fundraising = $296 Form 990, Part IX, Line 24e: Other Expenses Small Tools & Equipment: Column (A) - Total = $685; Column (B) - Program Services = $473; Column (C) - Management & General = $147; Column (D) - Fundraising = $65 Form 990, Part IX, Line 24e: Other Expenses Web Site: Column (A) - Total = $96; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $96