2013-05-08T09:14:12-05:00 2012-12-31 522041603 SQUIRE LEMKIN COMPANY LLP 111 ROCKVILLE PIKE SUITE 475 ROCKVILLE MD 20850 990 2012-01-01 521154054 THE L'ENFANT TRUST LENF 2024834880 1310 19TH STREET NW WASHINGTON DC 20036 CAROL B GOLDMAN PRESIDENT 2024834880 2013-05-07 1 BART LANMAN P00064378 3014246800 2012 2016-02-24 21:20:13Z CAROL B GOLDMAN 1310 19TH STREET NW WASHINGTON DC 20036 652526 0 X WWW.LENFANT.ORG X 1978 DC THE PRIMARY EXEMPT PURPOSE IS TO PROMOTE A PUBLIC AESTHETIC IN LAND USE PLANNING IN WASHINGTON DC. 7 7 5 0 0 0 12425 8309 0 0 119212 192172 0 0 131637 200481 0 0 0 0 223910 233359 0 0 0 94528 111190 318438 344549 -186801 -144068 3877073 3908374 0 2270 3877073 3906104 THE PRIMARY EXEMPT PURPOSE IS TO PROMOTE A PUBLIC AESTHETIC IN LAND USE PLANNING IN WASHINGTON DC. 0 0 250671 THE TRUST CREATES AND MAINTAINS PROGRAMS TO PROMOTE THE BEAUTY OF WASHINGTON'S URBAN ENVIRONMENT. THE TRUST WAS A PIONEER IN THE USE OF THE UNIQUE AND POWERFUL PRESERVATION TOOL - THE CONSERVATION EASEMENT. THE EASEMENT IS AN ENFORCEABLE PROMISE, VOLUNTARILY MADE BY A PROPERTY OWNER AND BINDING ON ALL SUBSEQUENT OWNERS, THAT NO CHANGE IN THE EXTERIOR APPEARANCE OF A PROTECTED BUILDING WILL BE MADE UNLESS CONSENTED TO BY THE L'ENFANT TRUST. 250671 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 4 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 DC X X CAROL B GOLDMAN 2024834880 1310 19TH STREET NW WASHINGTON DC 20036 LANE POTKIN 0.50 X 0 0 0 MATTHEW BIRENBAUM 0.50 X X 0 0 0 GREGORY LUBAR 0.50 X 0 0 0 PREUIT RAUSER 0.50 X 0 0 0 JENNIFER FOWLER 0.50 X 0 0 0 CHUCK AUSTER 0.50 X 0 0 0 CAROLYN BROWN 0.50 X 0 0 0 STEVE GOLDMAN 2.00 X X 0 0 0 CAROL GOLDMAN 40.00 X 120000 0 4800 120000 0 4800 1 0 0 0 0 8309 8309 156565 156565 487652 452045 35607 35607 35607 200481 0 0 192172 124800 82800 42000 73883 68358 5525 7203 5402 1801 12179 9134 3045 15294 11471 3823 656 656 2950 2950 35317 17765 17552 2885 2885 7348 5511 1837 23550 17662 5888 6728 5045 1683 1282 1282 2628 1970 658 STRATEGIC PLANNING 16221 12166 4055 MISCELLANEOUS 2284 1786 498 PROFIT SHARING PLAN FEE 2095 1571 524 COMPUTER MAINTENANCE 934 701 233 6312 2838 3474 344549 250671 93878 0 15227 34591 18123 14050 3069 4073 3858777 3869710 3877073 3908374 2270 0 2270 X 3877073 3906104 3877073 3906104 3877073 3908374 -144068 173099 0 X 0 0 0 X 86492 30356 45211 12425 8309 182793 86492 30356 45211 12425 8309 182793 182793 162053 166224 146879 132106 156565 763827 100 100 100 300 946920 182793 0.19300 0.30370 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE L'ENFANT TRUST QUALIFIES AS A PUBLIC CHARITY UNDER THE FACTS AND CIRCUMSTANCES TEST OF 1.170A-9T(F)(3) OF THE TREASURY REGULATIONS BASED ON THE FOLLOWING: 1. THE L'ENFANT TRUST SUPPORT, AS REPORTED FOR 2012, IS 19.30%, THEREBY MEETING THE REQUIREMENT OF 1.170A-9T(F)(3)(I). 2. THE L'ENFANT TRUST, THROUGH ITS CONSERVATION EASEMENT PROGRAM, HAS PLAYED A CRITICAL ROLE IN PROTECTING MANY ARCHITECTURAL TREASURERS IN OUR NATIONAL'S CAPITAL, AND IT IS A GREAT CONTRIBUTOR TO THE CITY'S PRESERVATION EFFORTS, THEREFORE MEETING THE REQUIREMENT OF 1.170A-9T(F)(3)(II). 3. FROM 2008 THROUGH 2012, THE MAJORITY OF THE TRUSTS TOTAL SUPPORT HAS COME FROM INVESTMENT EARNINGS FROM ITS QUASI-ENDOWMENT FUND. THE QUASI ENDOWMENT FUND HAS ACCUMULATED DUE TO PRIOR DONATIONS FROM THE GENERAL PUBLIC. WHEN A DONOR CONTRIBUTED AN EASEMENT TO THE TRUST, THEY ALSO MAKE A CASH DONATION TO HELP OFFSET THE COSTS OF ENFORCING THE EASEMENT. THESE INITIAL DONATIONS WERE INVESTED BY THE TRUST TO CREATE THE QUASI-ENDOWMENT FUND TO GENERATE INVESTMENT INCOME TO OFFSET THE ON-GOING COSTS OF ENFORCING THE EASEMENTS. THE TRUST CURRENTLY HAS 1132 EASEMENTS, OF WHICH NINETEEN WERE DONATED BETWEEN 2008 2012, THUS MEETING THE REQUIREMENTS OF 1.170A-9T(F) (3) (III) (A). 4. THE L'ENFANT TRUST'S BOARD OF DIRECTORS IS COMPOSED OF A SMALL GROUP OF DISTINGUISHED REPRESENTATIVES FROM THE WORLDS OF BUSINESS INCLUDING LAWYERS, CONSULTANTS, ARCHITECT, REAL ESTATE AND NON-PROFIT LEADERS, WHO REPRESENT A BROAD CROSS-SECTION OF THE VIEWS AND INTERESTS OF THE COMMUNITY, THEREBY MEETING THE REQUIREMENTS OF 1.170A-9T(F)(3)(III)(C). 5. THE TRUST IS CURRENTLY THE HOLDS THE COUNTRY'S MOST EASEMENTS AND ADMINISTERS A PORTFOLIO OF CONSERVATION EASEMENTS PROTECTING 1,132 HISTORIC WASHINGTON, D.C. PROPERTIES. NOW THE TRUST IS EMBARKING ON A PROGRAM OF PROACTIVE PRESERVATION WHERE IT LOOKS TO BE INVOLVED IN THE ACQUISITION, REHABILITATION, AND SALE OF AT-RISK HISTORIC PROPERTIES. THE TRUST WILL PLACE A CONSERVATION EASEMENT ON EACH SUCH PROPERTY IT BRINGS INTO THE PROGRAM, THUS PROTECTING THE HISTORIC NATURE OF THE PROPERTY IN PERPETUITY, THEREBY MEETING THE REQUIREMENTS OF 1.170A-(T(F)(3)(III)(D) RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1132 81 1 1 3987.00 247047 1 18123 14050 4073 4073 EXPLANATION OF EASEMENTS ENFORCEMENT POLICIES: PART II, LINE 5: EASEMENT ENFORCEMENT INCLUDES BUT IS NOT LIMITED TO ANNUAL INSPECTION AND PHOTOGRAPH OF EACH PROPERTY, REGULAR REVIEW OF LOCAL BUILDING PERMITS, ENFORCEMENT MAILINGS TO BUILDING OWNERS AND PERIODIC NEWSLETTERS. DESCRIPTION OF HOW ORGANIZATION REPORTS CONSERVATION EASEMENTS: PART II, LINE 9: THE ORGANIZATION DOES NOT ISSUE FINANCIAL STATEMENTS. FOR INTERNAL ACCOUNTING PURPOSES NO REVENUE IS RECORDED FOR THE VALUE OF EASEMENT CONTRIBUTIONS. X 1 NO REVENUE REPORTED 0 0 0 NON REPORTING OF REVENUE: PART I, LINE 33: PART I LINE 13 COLUMN (D) - EASEMENTS CONTRIBUTED DO NOT REPRESENT ASSETS THAT HAVE FINANCIAL VALUE TO THE TRUST. FORM 990, PART VI, SECTION A, LINE 2 PRESIDENT IS THE SPOUSE OF STEVE GOLDMAN (TRUSTEE EMERITUS/SECRETARY), WHO IS A NONVOTING BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY BOARD AND PRESIDENT PRIOR TO SIGNATURE AND SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C TRUST GOVERNANCE POLICIES INCLUDING THE UPDATING OF CONFLICT OF INTEREST POLICIES ARE AN ANNUAL AGENDA ITEM AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S SALARY IS ESTABLISHED BY THE BOARD OF TRUSTEES AND IS DOCUMENTED IN THE MINUTES OF THE MEETINGS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNANCE POLICIES ARE MAINTAINED IN BOTH THE OFFICE MANUAL AND CORPORATE RECORDS BINDER IN THE OFFICES OF THE TRUST. THESE DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.