2015-05-28T11:47:19-07:00 2014-12-31 Mark Keighley CPA 66 North Street Mattapoisett MA 02739 990 2014-01-01 237367489 Mattapoisett Land Trust Inc MATT 7743779191 PO Box 31 Mattapoisett MA 02739 Sandra Hering Treasurer 2015-05-28 true Mark Keighley P00428960 5087582090 X 2014 2016-02-25 16:41:14Z 190107 false false X www.mattlandtrust.org X 1974 MA Land conservation and preservation 13 13 0 52 0 115611 172519 0 4637 14348 -1466 250 118782 187117 800 0 0 0 399 41011 26200 41011 27000 77771 160117 5405390 5563602 0 5405390 5563602 Land conservation and preservation false false 20274 Incurred expenses in maintaining historic Tub Mill Brook property, the coastal seawall at the Munro preserve, the Seahorse landmark and surrounding public park, and Brandt Island property donated in 2004. 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 and incurred expenses in connection with additional 23 acres of saltmarsh and woodland acquired in 2014 for the protection of natural habitat and preservation of open space for public access. 20274 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 13 13 true false false false true true false true true false false true true true true false false false false false MA X X Sandra Hering 7743779191 10 Mechanic St Mattapoisett MA 02739 X Gary Johnson President 20.00 0.00 X X 0 0 0 Sandra Hering Treasurer 10.00 0.00 X X 0 0 0 Luana Josvold Clerk 10.00 0.00 X X 0 0 0 Kathy Bohan Director 5.00 0.00 X 0 0 0 Don Cuddy 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 John Henderson Director 5.00 0.00 X 0 0 0 Raymond Cebula Director 5.00 0.00 X 0 0 0 Michael Huguenin Director 5.00 0.00 X 0 0 0 Jeffrey P Sanders Esq Director 5.00 0.00 X 0 0 0 0 false false false 0 172519 172519 0 14348 14348 0 0 0 0 3240 2990 250 250 0 0 0 187117 14598 800 800 0 0 0 0 0 0 0 0 0 0 5311 5311 1600 1600 0 0 0 0 230 230 602 434 168 437 437 0 2100 2100 0 0 0 0 0 0 3543 2741 802 Stewardship 4571 4571 Printing and Publications 3838 3489 314 35 Educational Programs 2005 2005 Postage and Shipping 656 62 398 196 1307 1065 242 27000 20274 6327 399 0 279945 273628 0 0 0 0 0 0 0 5171487 6167 5012870 5165320 112575 124654 0 0 0 0 5405390 5563602 0 0 X 75710 180123 316810 218159 5012870 5165320 5405390 5563602 5405390 5563602 160117 -1905 X false false false X 52888 80262 39422 38511 172519 383602 0 0 52888 80262 39422 38511 172519 383602 94791 288811 2670 3635 1022 4637 14348 26312 0 1090 1597 870 -1466 250 2341 412255 0.70060 0.64820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 64 1 false false 312160 2 2427 209311 279543 41302 8685 312160 274977 500 11232 7166 279543 281365 -3327 3061 274977 265590 18496 2721 281365 1.00000 false false false 5165320 5165320 6167 6167 5165320 Part II, Line 9: Organization Reporting of conservation easements. Conservation easements are recorded at a nominal amount if acquired by gift and at cost if purchased.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 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. In 2014 the Mattapoisett Land Trust made an adjustment to endowment funds to account for prior years interest, dividends, and urealized gains and losses that were previously attributed to the restricted amount of the Shoolman bequest. These amounts were not subject to donor restrictions and should have been classified as unrestricted as accumulated from the original bequest in 2004 through 2013. See supporting detail for adjustment of balance. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Gary Johnson, President 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 ten monthly meetings. 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.