2014-11-11T09:11:03-06:00 2013-12-31 042943536 Tonneson & Company Inc 401 Edgewater Place Suite 300 Wakefield MA 018806208 990 2013-01-01 046001677 Appalachian Mountain Club APPA 6175230636 5 Joy Street Boston MA 02108 Bruce Glabe VP & CFO 6175230655 2014-11-03 1 Heidi E MacLean P00840184 7812459999 2014-10-24 2013 2015-11-30 17:44:51Z Bruce Glabe 5 Joy Street Boston MA 02108 23181907 0 X www.outdoors.org X 1876 MA Refer to Schedule O, Pages 46-47 22 21 659 16000 131204 0 7142268 8768456 12082850 11228970 1866719 1543670 620521 696170 21712358 22237266 0 0 0 0 11941866 12687988 88463 55822 1494323 9264430 9899787 21294759 22643597 417599 -406331 127217596 133871838 17563417 17989023 109654179 115882815 X Since 1876, the Appalachian Mountain Club has promoted the protection, enjoyment, and understanding of the mountains, forests, waters, and trails of the Appalachian region. We are the nation's oldest outdoor recreation and conservation organization. 0 0 9417024 0 8743058 Outdoor Program Centers - The AMC manages more than 40 outdoor program centers and backcountry facilities, including lodges, mountain huts, full-service camps, cabins, shelters and campgrounds. These AMC facilities serve as a base for 4-season recreational activities, nature and environmental education courses, programs, scientific research, outdoor artistic pursuits, and other conservation-related activities. Visitors and overnight guests enjoy a broad range of walk-on programs, guided naturalist activities, outdoor recreational safety and skill building workshops, and backcountry activities to choose from. AMC facilities are managed to reduce environmental impact by providing environmentally sensitive septic systems, composting, public *Refer to Schedule O, Page 40 for Continuation*Outdoor Program Centers (Continued):drinking water, and overnight accommodations (some near treeline and in sensitive alpine areas) in areas where camping would have severe effects on the alpine plant life. AMC facilities provide information and education on the local environment, recreational opportunities, outdoor safety, trails, and emergency shelter. AMC staff also participates in search-and-rescue efforts throughout the White Mountains of NH and other regions. In 2013, AMC provided more than 162,000 overnight guest accommodations at its facilities and information and other services to more than 2,000,000 visitors. 2045576 0 349380 Membership - AMC members provide the grassroots network through which the AMC delivers its programming on a local level throughout our 11 state region. The more than 100,000 members, advocates and supporters of the AMC provide a base of volunteers for trail projects, local clean-up and conservation projects, outdoor how-to and safety instruction. These members and volunteers organize and lead thousands of recreational outings, and provide the local governance structure for 12 local AMC chapters. Member dues and participation in the above mentioned activities provide a critical base of support for carrying out the AMC mission. 1710000 0 21650 Conservation Research and Policy - The AMC actively promotes the protection, enjoyment and understanding of the mountains, forests, waters and trails of the Appalachian region including critical areas of the four-state Northern Forest, the Mid-Atlantic Highlands of PA, NJ, NY, and CT, and Maine's 100-Mile Wilderness region. The AMC's Research and Policy Program conducts analyses of natural ecosystems to guide its efforts to protect these areas. This includes studying changes in land cover and land use and the impact on ecological and recreational resources; monitoring air quality and climate change impacts on Northeastern mountain ecosystems; analyzing in-stream flow criteria and hydroelectric dam operation impacts on river ecosystems and*Refer to Schedule O, Pages 40-41 for Continuation*Conservation Research and Policy (Continued):recreational resources; developing methods to reduce recreational user impacts on the region's mountains; and studying the benefits and impacts of different transportation options and energy sources, including renewable energy, on the ecosystems of concern to the AMC. Achievements are exemplified by the development and successful implementation of the recovery plan for an alpine plant formerly listed on the federal endangered species list, publication of a national award winning "Ecological Atlas of the Upper Androscoggin Watershed", adoption by states of elements of AMC's wind power siting guidelines and AMC's successful citizen science mountain monitoring program, Mountain Watch.The AMC's Research and Policy program also works with conservation partners and local communities to build grassroots support for priority conservation projects. The Research and Policy Program participates in and comments on formal resource management programs and decisions at the local, state, and federal level; consults with industry and land owners to find equitable solutions to environmental problems; advocates for state and federal land protection, clean air and energy policies, and trails funding, and facilitates member and public participation in local, state and federal environmental issues and policy. 5913527 0 2114882 1. Education Program - The AMC works with approximately 50,000 young people each year through guided and self-guided programs designed to make the outdoors and the environment accessible and meaningful to youth from all socioeconomic backgrounds. The programs range from overnight school programs (grades 4-12); walk-on activities offered to families coming through AMC's huts and lodges, weekend long skill based trainings, to 1-3 week outdoor summer adventures for teens. Guided programs include our A Mountain Classroom, Teen Wilderness Adventures, Youth Opportunities, Leadership Training, and destination-based naturalist programs. AMC has recently launched a new program called Outdoors Rx which gives healthcare professionals the dedicated resources for prescribing regular outdoor physical activity to children at risk of obesity and other health issues. Through intensive, hands-on training, participants learn how to enjoy the outdoors and minimize their impact in the backcountry. AMC is a national provider of Master Educator training in Leave No Trace principles. AMC serves young people in urban and rural areas through its Youth Opportunities Program by training leaders in various youth agencies located in those regions.2. Trails Program - AMC staff and over 4,000 volunteers are engaged in on-the-ground recreation management and trail maintenance on 1,800 miles of trails, including over 300 miles of the Appalachian National Scenic Trail (AT) in five states. Many of these trails are on public lands, including the White Mountain National Forest, Delaware Water Gap National Recreation Area, Acadia National Park, and state parks throughout the region. AMC offers a broad range of trail volunteer opportunities, including an adopt-a-trail program, teen trail crew programs, and Volunteer Vacations for adults interesting in giving back through trail stewardship. AMC Alpine Stewards educate hikers on how to care for fragile alpine areas. AMC is collaboratively planning a trail network that will protect and connect the ecological, historic and recreational assets of the Pennsylvania Highlands and create "close-to-home" outdoor recreational opportunities. The Pennsylvania Highlands Trail Network will extend the Highlands Trail (currently 130 miles in New York and New Jersey) along the length of the Pennsylvania Highlands, from the Delaware River at Rieglesville, PA south to the Maryland border in south-central PA. Encompassing roughly 1.9 million acres, the Pennsylvania Highlands includes portions of 13 counties. The Appalachian Mountain Club and The Trustees of Reservations are collaborating to lead the Bay Circuit Alliance in the completion, enhancement, and long-term care of the 200-mile Bay Circuit Trail and Greenway. Our goal is to promote the trail as a vital resource for walking, hiking, and biking for the 4 million people who live in the Greater Boston area. The Bay Circuit Alliance is a collaboration of more than 50 cities, towns, and land trusts, as well as hundreds of dedicated volunteers, working in support of the Bay Circuit. Under this collaboration, AMC's primary responsibility will be to support the Trails Management Advisory Committee, while The Trustees will focus on land protection coordination and planning. Both organizations will work with the Alliance to promote the Bay Circuit as a close-to-home recreational resource and raise funds to ensure the long term future of the trail and greenway. As Congressionally designated stewards of the New England National Scenic Trail (NET), which runs from the New Hampshire border to Long Island Sound, AMC and the Connecticut Forest and Parks Association collaborate on protecting and enhancing recreational opportunities on the NET. 3. Publications/Communications - Through a variety of publications, the AMC encourages safe and responsible outdoor recreation and stewardship of the region's natural resources. AMC's member magazine, journal, books, and maps seek to inspire the public to get outdoors in all four seasons. Each publication also stresses safety and stewardship and encourages volunteerism. AMC's magazine, AMC Outdoors, features recreation and conservation news around the Northeast, and offers columns on outdoor skills, gear, fitness and nutrition, and natural history, as well as features on issues such as climate change, ecology, and the challenges of getting young people outdoors. AMC's website (www.outdoors.org) is an online resource for members and non-members seeking the latest local outdoor trips, trip ideas, backcountry conditions, and volunteer opportunities. AMC's Appalachia, published biannually since 1876, is the longest running journal on mountaineering and conservation. AMC Books publishes a variety of recreation guides on walking, hiking, biking, skiing, canoeing, kayaking and other outdoor activities in our region including the White Mountain Guide -- the premier hiking guide for New Hampshire's White Mountains for over 100 years. AMC's On-Line Guide is a leading on-line interactive mapping tool featuring comprehensive trail information, customize route building functionality and the ability to share trip reports and current trail conditions. 5913527 2114882 19086127 1 1 0 1 0 0 0 1 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 X 126 0 1 659 1 1 1 1 BD CJ UK HK 0 0 0 0 0 0 0 0 X 22 21 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CT ME MD MA NH NJ NY PA RI VA VT X X X Charles W Johnston Jr 6173916624 5 Joy Sreet Boston MA 02108 Wayne Thornbrough Chair 2.00 X X 0 0 0 Rol Fessenden Vice Chair 2.00 X X 0 0 0 Ann Lesk Secretary 2.00 X X 0 0 0 Cliff Krauss Treasurer 2.00 X X 0 0 0 Willy Ashbrook Director 2.00 X 0 0 0 Mike Barry Director 2.00 X 0 0 0 Ed Belove Director 2.00 X 0 0 0 Peter Bergh Director 2.00 X 0 0 0 Ellen Blais Director 2.00 X 0 0 0 Dinah Buechner-Vischer Director 2.00 X 0 0 0 Sharon Foster Director 2.00 X 0 0 0 Rob Hecht Director 2.00 X 0 0 0 Teri Henderson Director 2.00 X 0 0 0 Jody Inglis Director 2.00 X 0 0 0 Sam Jamke Director 2.00 X 0 0 0 Kathleen McCarragher Director 2.00 X 0 0 0 Troy Murray Director 2.00 X 0 0 0 Diane Nordin Director 2.00 X 0 0 0 Imari Paris-Jeffries Director 2.00 X 0 0 0 Dana Pope Director 2.00 X 0 0 0 Henry Schreiber Director 2.00 X 0 0 0 John Judge President & Chief Executive Officer 35.00 X X X 220482 0 14406 Bruce Glabe VP & Chief Financial Officer 35.00 X X 171813 0 13501 Walter Graff Senior Vice President 35.00 X 174301 0 26003 Clare O'Connell Vice President for Resources 35.00 X 163997 0 22653 Kevin Breunig VP for Communications and Marketing 35.00 X 120034 0 25028 Susan Arnold Vice President for Conservation 35.00 X 120548 0 9591 Molly Ruffle Major Gifts Officer 35.00 X 113807 0 9078 Charles W Johnston Jr Controller 35.00 X 107930 0 10532 1192912 0 130792 8 0 1 0 JBI Helicopter Services 720 Clough Mill Road Pembroke NH 03275 High Mtn Airlift 152320 Cambridge Associates 125 High Street Boston MA 02110 Investment Mgmt 104569 BelardiOstroy 16 West 22nd Street 11th Floor New York NY 10010 Marketing 101791 3 2535040 390378 5843038 134139 8768456 Outdoor Program Centers 721000 8743058 8743058 Education 611710 802089 802089 Trails 713990 397025 397025 Membership 900099 349380 349380 Advertising 541800 118180 118180 819238 819238 11228970 1543670 13024 1530646 1640811 944641 696170 696170 22237266 11110790 131204 2226816 625034 625034 9448379 8217766 463145 767468 418332 323362 49891 45079 1411871 1107990 179403 124478 784372 647539 71116 65717 25545 11653 13892 77361 77361 55822 55822 669678 482266 20159 167253 122027 100418 12650 8959 1597854 1454286 76542 67026 276188 171586 56958 47644 823015 785332 16667 21016 232044 184006 28436 19602 109517 60473 22236 26808 211501 211501 1356456 1138397 191172 26887 461810 410958 44314 6538 Food 1005402 1005402 Instructors & Leaders 915584 915452 132 Printing & Publications 584294 544288 3035 36971 Repairs and Maintenance 413851 405128 4487 4236 1017660 908324 106649 2687 22643597 19086127 2063147 1494323 2759162 4002805 4325886 2494613 1097049 704225 362101 490965 11065000 11065000 705088 643347 305949 250554 48170310 17799134 30940296 30371176 44868889 50641157 10566508 11971374 20221668 21236622 127217596 133871838 1564970 1804621 1448447 1634402 14550000 14550000 17563417 17989023 X 93678867 98635082 12671356 13637944 3303956 3609789 109654179 115882815 127217596 133871838 -406331 6634967 0 X X 0 1 X 1 0 X 9125924 7641870 11013273 7142268 8768456 43691791 9125924 7641870 11013273 7142268 8768456 43691791 3354327 40337464 788041 2505471 2094941 1866719 1543670 8798842 52490633 56793984 0.76850 0.75010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 120732 57621 178353 22465244 22643597 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 96590 149694 139286 178353 563923 250000 250000 250000 250000 1000000 1500000 62914 123990 113704 120732 421340 Part I-A, Line 1: The Organization has not participated in any political campaign activity, either directly or indirectly. X X 0 54764262 379335 7877606 2380526 135319 60505358 50488734 512398 5912132 2040412 108590 54764262 50555507 1810538 61590 1861151 77750 50488734 43406120 3439501 5588930 1809044 70000 50555507 33929121 3641073 7694070 1780666 77478 43406120 0.76750 0.05970 0.17280 1 0 10378474 10378474 30625085 13071561 17553524 6327366 4682713 1644653 839385 44860 794525 30371176 Private Partnerships 11084280 F Split Interest Agreements 887094 F 11971374 Due from Affiliate-AMC Maine Woods, Inc. 21236622 21236622 X 30489630 6634967 672756 7307723 23181907 -944641 -944641 22237266 24739507 2095910 2095910 22643597 0 22643597 Part III, Line 1a: AMC Library & Archive Collection: Collection items are artifacts related to the historical programs of the AMC, which are catalogued and preserved for educational and research purposes. No collection items were capitalized as of December 31, 2013 and 2012. Part III, Line 4: The AMC Library & Archives have been an integral part of the AMC since the Club's founding year. They anchor a remarkable landscape in which the past lies alongside the present and future of the Club and the Northeast outdoors. The Library's collection consists of over 3,000 titles. It represents one of the most extensive outdoor recreation book collections in the Northeast and counts among its holdings works on the history of mountaineering, early climbing expeditions, and early explorations. The book collection also contains a vast amount of background information on environmental issues and outdoor activities. At the center of the historical book collection is the Kilbourne Collection of over 500 books on the White Mountains of New Hampshire, one of the largest White Mountain rare book collections in the world. Other mountain areas of the Northeast are also well documented. The library has no less than 22 titles on Mount Katahdin alone! The Archive's collection consists of meeting minutes, annual reports, AMC bulletins and journals, scrapbooks, climbing journals, manuscripts, summit registers, photographic works, films, memorabilia, and maps. Logbooks that are no longer sound enough to reside in AMC's historic White Mountain huts can be found here, recording the thoughts and feelings of mountain travelers from decades past. The Archives are particularly rich in visual images, with well over 20,000 images covering the 1870's to the present. The library owns an extensive collection of lantern slides documenting the AMC's early history, and hundreds of postcards and stereograph cards with views of the mountains of the Northeast. The Frederick Endicott and Ralph C. Larrabee photo collections contain hundreds of photographs by these two local photographers of the White Mountains and Adirondacks taken between 1895 and 1935. The historic map collection consists of cartographer Edward G. Chamberlain's detailed maps and itineraries documenting AMC outings from 1876 to 1935. Other maps include contemporary and historic maps of the Northeast, and those published in conjunction with our many guidebooks. The Library & Archives are strongly linked to the AMC's mission. They help to build awareness of AMC through the use of the club's images and information in a wide range of publications. The Library & Archives support the Communications Department, which promotes the club through its magazine, journal, website and marketing campaigns. The long history of the organization that is housed by the Library & Archives lends credibility and understanding to the Club's current organization and its initiatives. Part V, Line 4: The purpose of the AMC's endowment funds is to serve as a perpetual source of financial support for the Club's programs and activities. The financial goal of these funds is to preserve their purchasing power by investing in a diverse portfolio of equity and fixed income securities while, at the same time, providing a reasonable level of annual cash flow to the Club. Permanently restricted endowment funds are subject to donor stipulations requiring such gifts be invested in perpetuity and only the income earned on the invested gifts can be expended. Use of term endowments proceeds are limited to either specific program activities or designated periods of time as stipulated by the donor. Board designated endowment funds, commonly known as unrestricted endowments, can only be expended pursuant to approval of AMC's Board of Directors. Part X, Line 2: In determining the recognition of uncertain tax positions, the AMC recognizes the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination by a taxing authority. As of December 31, 2013, the AMC has no uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. Part XI, Line 2d - Other Adjustments: AMC Maine Woods, Inc. Program Activities 672,756. Part XI, Line 4b - Other Adjustments: Cost of Merchandise Sold -944,641. Part XII, Line 2d - Other Adjustments: Expenses for an affiliated subsidiary 1,151,269. Cost of Merchandise Sold 944,641. X X X X X X 1 ComNet Marketing Group Inc 1214 Stowe Avenue Medford OR 97501 Telemarketing 0 134633 121264 0 134633 121264 CT ME MD MA NH NJ NY PA RI VT VA X X X X 0 0 0 0 0 0 0 0 0 John Judge President & Chief Executive Officer 216764 0 0 0 3718 0 8782 0 5624 0 234888 0 0 0 Bruce Glabe VP & Chief Financial Officer 168758 0 0 0 3055 0 13501 0 0 0 185314 0 0 0 Walter Graff Senior Vice President 171769 0 0 0 2532 0 14190 0 11813 0 200304 0 0 0 Clare O'Connell Vice President for Resources 163642 0 0 0 355 0 13340 0 9313 0 186650 0 0 0 X 50 134139 Cash rec'd on sale 0 0 0 Form 990, Part VI, Section A, line 6 AMC has almost 100,000 members, primarily in the Northeast. Form 990, Part VI, Section A, line 7a The members elected the Board of Directors at the AMC Annual Meeting held on January 26, 2013. Form 990, Part VI, Section A, line 7b Decisions of the Board subject to approval by members include annual elections of individuals to the Board, and changes to the Bylaws. Form 990, Part VI, Section B, line 11 A special committee comprised of board members of AMC's Audit Committee and Finance Committee plus AMC's Chief Financial Officer and President is responsible for overseeing the preparation of IRS Form 990 (990). The 990 and its supporting schedules was prepared by the public accounting firm, Tonneson + Co (Tonneson), responsible for auditing the AMC's financial statements. Tonneson's work was based on information provided to them during the course of the audit by AMC's Finance Department staff, plus additional work requested specific to the 990. The special committee performed a detailed review of the completed 990 and reported the results of its review to the Board of Directors. Subsequent to this review, each member of AMC's Board of Directors received a copy of the 990 prior to filing the form with the IRS. Form 990, Part VI, Section B, line 12c Pursuant to the AMC's Bylaws, each Board of Director is responsible for disclosing any possible conflict of interest at the earliest practicable time. Additionally, each board member receives a "Conflict of Interest Disclosure Statement" and is requested to disclose any potential conflicts of interest on an annual basis. Form 990, Part VI, Section B, line 15 The Board of Directors has appointed a Compensation Committee comprised of three board members who are not employees of AMC or related to any employee of AMC. The Compensation Committee meets annually and is responsible for reviewing and making recommendations to the Board on the compensation of AMC officers, such as the President, key employees and specific highly compensated employees. As part of its review, the Compensation Committee evaluates various criteria including, but not limited to, the organization's goals and objectives, the performance of the staff, and comparative third-party compensation data. Form 990, Part VI, Section C, line 19 AMC makes its governing documents, conflict of interest policy, financial statements and Form 990 available to the public upon request. Also, the Form 990 and financial statements are available through the Massachusetts Attorney General's office/website and Guidestar. In addition, AMC's audited financial statements and Form 990 are available on our website, www.outdoors.org. Form 990, Part XII, Line 2c: The AMC has an Audit Committee of four members appointed by the Board of Directors, one of whom is a member of the Finance Committee and none of whom are officers of AMC. The Audit Committee is charged with annually recommending the designation of an independent auditor to prepare and submit an audited set of financial statements of the Club to the Board of Directors; meeting with the auditors and any officers, employees or committee members they require to report on and respond to any questions they have on the financial conditions or operations of the Club; and periodically assessing the financial controls and accounting system of the Club and recommending any changes deemed appropriate. Form 990, Part I, Line 1 Founded in 1876, The Appalachian Mountain Club (The AMC) is the nation's oldest outdoor recreation and conservation organization. The AMC has nearly 100,000 members and 16,000 volunteers in twelve chapters from Maine to Washington D.C. We offer over 8,000 outdoor oriented trips each year from hiking and climbing to paddling, snowshoeing and skiing. We serve over 150,000 guests each year at our AMC Outdoor Program Centers, Huts, Camps, Cabins, and Shelters - each AMC destination is a model for environmental education and stewardship. We teach people the skills to be safe outdoors and care for the natural world around us through outdoor education programs for children, adults, and families as well as outdoor leadership training. We maintain almost 2,000 miles of trails throughout the northeast including nearly 350 miles of the Appalachian Trail in five states. We advocate for land and river way conservation, monitor air quality and work to protect alpine and forest ecosystems through the Northern Forest and Atlantic Highlands regions. Through AMC's Maine Woods Initiative, we own and manage 66,500 acres of working forest as part of an innovative approach to conservation combining outdoor recreation, natural resource protection, sustainable forestry and community partnership. We seek to educate and inform our members, volunteers and conservation partners through our books, magazines, White Mountain visitor centers, AMC destinations and website. Lastly, the AMC offers thousands of events and activities every year, encouraging members and volunteers to get out, get active and get involved. Form 990, Schedule R, Parts I(B), II(B) and III(B), Primary Activity for AMC Maine Woods, Inc. (MWInc), AMC Maine Woods II, LLC (MWII) and AMC Maine Woods Funding, LLC (MWF): AMC Maine Woods, Inc. (MWInc), AMC Maine Woods Funding, LLC (MWF), and AMC Maine Woods II, LLC (MWII) are related organizations created and controlled by the AMC to secure long-term financing to carry out the AMC's Maine Woods Initiative program. The Maine Woods Initiative is the AMC's strategy for land conservation in the 100-Mile Wilderness region in Maine - addressing regional ecological and economic needs through outdoor recreation, resource protection, sustainable forestry and community partnerships. MWInc owns and operates Little Lyford Pond and manages 37,000 acres of working forest. During 2009, MWInc purchased 29,500 acres of adjacent land in Piscataquis County, ME, commonly known as the Roach Pond parcel and subsequently sold this property to MWII. MWInc also sold the land, buildings and equipment of the Medawisla and Gorman-Chairback wilderness camps to MWII. The total value of this sale was $13,107,208. MWII secured $14,550,000 of Qualified Low Income Community Investment financing from a commercial bank to finance the above referenced purchases of land, buildings and equipment and complete the renovations of the Gorman-Chairback Wilderness camp. Combined, MWInc and MWII operate for wilderness camps offering a variety of outdoor recreation and educational opportunities and manages over 66,000 areas of working forest. AMC MW II LLC 5 Joy Street Boston MA 02108 271457877 See Schedule O, Pages 47-48 for AMC MW II, LLC's primary activities. ME -309564 13251106 Appalachian Mountain Club AMC Maine Woods Inc 5 Joy Street Boston MA 02108 202034674 See Schedule O, Pgs 47-48 for AMC Maine Woods's primary activities. ME 501(c)(3) 7 Appalachian Mountain Club 0 AMC MW Funding LLC 5 Joy Street Boston MA 02108 271413785 See Schedule O, Pgs 47-48 for its primary activities. ME Appalachian Mountain Club Investment 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 AMC Maine Woods Inc Q 1151267 AMC MW II LLC P 309564