2023-09-25T04:16:07-00:00 2022-12-31 020522619 Rowley & Associates PC 46 N State Street Concord NH 03301 990 2022-01-01 020355374 Southeast Land Trust of New Hampshire SOUT 6037786088 247 North River Road Epping NH 03042 Pamela Hall Treasurer 6037786088 2023-09-25 true Pamela Hall 999009999 Eric Rowley CPA P00581700 6032285400 2023-09-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Pamela Hall Treasurer Portsmouth NH 03801 8682324 false X www.seltnh.org X 1980 NH To protect and sustain the significant lands in our community for clean water, fresh food, outdoor recreation, healthy forests, and wildlife. The Organization has conserved more than 25,000 acres of open spaces in south 18 18 19 128 0 7388752 7321201 5025 16371 223057 415324 36596 14251 7653430 7767147 53501 291790 0 1020778 1109219 0 133847 1774083 1797417 2848362 3198426 4805068 4568721 33243290 36384386 561830 83848 32681460 36300538 X To protect and sustain the significant lands in our community for clean water, fresh food, outdoor recreation, healthy forests, and wildlife. false false 1604288 248869 2100 LAND CONSERVATION SELT conserved or assisted in the protection of 552 acres of land through 14 projects. Conservation work continued to focus on four key areas Living Landscapes, Clean Drinking Water, the Pawtuckaway to Great Bay Greenway initiative, and Farmland for the Future. Projects include SELT acquisition of fee lands and easements and assisting federal partners in acquiring conservation easements. Under our Living Landscapes initiative, SELT completed seven projects, with the highlight being two generous donations, one of fee interest to 76 acres along the Lamprey River and is now known as the Robert Rix Family Forest. The second donation was a 37-acre conservation easement along Hog Hill Brook, a regionally significant wildlife connectivity corridor, in Atkinson. Other Living Landscape projects included two wetland mitigation projects working in partnership with the NH Department of Environmental Services and municipal partners. CONTINUED ON SCHEDULE O 376184 11723 LAND MANAGEMENT By the end of 2022, SELT owned 41 reservations totaling more than 10,450 acres, with all lands being visited for monitoring purposes. SELT lands continue to be well visited by the public due to an increased interest in outdoor recreation. SELT created early successional habitat and performed Forest Stand Improvement at the Birch Ridge Community Forest in New Durham. Management activities including forest stand improvement and providing forest openings for at-risk species was finished on Zanard Forest in Nottingham. The Organization also conducted trail planning and the installation of recreational infrastructure including trails and parking at Birch Ridge Community Forest, Spruce Swamp Conservation Area in Brentwood/Fremont, Stonehouse Forest in Barrington, the Collins Family Forest in New Durham and Harveys Kennard Hill Forest in Epping, SELT maintains more than 70 miles of trails in total. 306901 42921 OUTREACH EDUCATION SELT successfully implemented a nature-based education program ATLAS All-Terrain Learning Adventures with the Epping School District and White Pine Programs, serving grades K-5 through both engagement in the schools and via field trips to SELT Burley Farms. SELT continued its partnership with the White Pine Programs to host youth programming at the Burley Farms via monthly programming and summer camps. In addition to the work done with local school aged community members, SELT offered 64 outreach events including field trips, excursions, and a quarterly book club. In October, SELT launched a monthly Wildlife Wednesday series, which featured expert guest speakers in the Pratt Family Community Room of the Nan and George Center for People and Nature. In April, SELT hosted the Wild Scenic Film Festival which had over 650 attendees and was offered both in person and virtually. CONTINUED ON SCHEDULE O 152521 2548 2439894 true true false false false true true false false true true false false false true true true false false false false false false false true false false true false false false false false false false true false false true true false false true false false false false true 27 0 true 19 true false false false false false true true false false false false false false X 18 18 false false false false true true true true true false false true true true true true true true true false MA NH X X Brian Hart Executive Director 6037786088 247 North River Road Epping NH 03042 Brian Hart Executive Director 040.00 X X X X 140000 0 25435 Beverly Shadley Deputy Director 040.00 X X X 126000 0 5040 Samuel Reid President 004.00 X 0 0 0 Pamela Hall Vice President 004.00 X 0 0 0 VJ Strehl Treasurer 004.00 X 0 0 0 Brent Merriam Secretary 004.00 X 0 0 0 Haley Andreozzi Director 002.00 X 0 0 0 Peter Bergh Director 002.00 X 0 0 0 Don Briselden Director 002.00 X 0 0 0 Tom Chamberlin Director 002.00 X 0 0 0 Dan Clapp Director 002.00 X 0 0 0 Malin Clyde Director 002.00 X 0 0 0 Bruce Goodwin Director 002.00 X 0 0 0 Reggie Hall Director 002.00 X 0 0 0 Scott Marion Director 002.00 X 0 0 0 Joanie Pratt Director 002.00 X 0 0 0 Edie Shipley Director 002.00 X 0 0 0 Laurie Smith Director 002.00 X 0 0 0 John Wallace Director 002.00 X 0 0 0 Rob Wofchuck Director 002.00 X 0 0 0 266000 30475 2 false false false Bedard Preservation & Restoration LLC PO Box 430 Gilmanton NH 03237 Building restoration 319100 Martin Forestry Consulting PO Box 89 New Hampton NH 03256 Land Management 133881 2 150022 38250 4214246 2918683 1206590 7321201 Contracted services 541900 4648 4648 Timber revenue 541900 11723 11723 16371 121782 121782 17095 17095 17095 17095 630858 539000 574370 301946 56488 237054 293542 237054 56488 29094 38250 38861 -9767 Other income 900099 6923 6923 6923 7767147 260348 195365 291790 291790 0 0 0 271548 79510 124151 67887 0 675690 513332 144969 17389 34066 21308 9693 3065 53248 33138 15343 4767 74667 46705 21244 6718 0 37766 36289 1477 50595 50595 0 0 262561 240432 14203 7926 1733 529 1204 59763 32403 16513 10847 11695 11695 0 38978 14104 24874 5333 4462 553 318 0 8875 3509 4092 1274 0 0 126107 126107 43351 17444 25907 Conservation easement and other project costs 1043391 1043391 Gate, sign and bridge costs 12125 12125 Printing and copying 40229 17769 10167 12293 Property taxes 27797 23921 3876 27118 7733 18022 1363 3198426 2439894 624685 133847 756674 448362 4846603 3148403 2497392 4743812 4456 175000 7602 21787 21114795 197775 15623506 20917020 4450574 4688956 1062454 883445 3994029 1357601 33243290 36384386 361830 83848 200000 561830 83848 X 8835524 9537367 23845936 26763171 32681460 36300538 33243290 36384386 4568721 -967828 18185 X false true X true true true X 7106428 5535308 8347717 7388752 7321201 35699406 7106428 5535308 8347717 7388752 7321201 35699406 1225577 34473829 29655 78393 67088 87471 121782 384389 1460 1852 523 3174 6923 13932 36097727 62560 0.95500 0.95380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 85000 157167 198177 true true X X X 270 15474.00 1 true 2058.00 140770 137485 -17399 4991 775 114320 119706 23749 5223 747 137485 110622 13962 4155 723 119706 102413 13085 4150 726 110622 111044 -3818 4091 722 102413 1.00000 true false 16031583 16031583 4831699 151427 4680272 251513 46348 205165 20917020 Financial derivatives and other financial products Closely-held equity interests Federal income taxes , X 6817504 -967828 18185 -949643 7767147 7767147 3198426 3198426 3198426 II 9 Conservation easements are recorded at cost if purchased. Once the easement has been acquired the value of the asset is written down to a value of 1 on the Statement of Financial Position with a corresponding entry to Program Service costs. Donated easements are not recorded as an asset, revenue or expense but a record of the transaction is maintained and the details of the transaction are reported in a footnote to the financial statements. V 4 This fund is held by NH Charitable Foundation for the benefit of SELT. The principal of the fund is permanently restricted. Earnings on the fund are distributed to SELT for unrestricted use. X 2 The Organization has been notified by the Internal Revenue Service that it is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. The Organization is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the Organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The Organization follows the guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain income taxes, which prescribes a threshold of more likely than not for recognition and recognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded. Trail Fest 18240 16276 1964 1527 211 609 406 Film Festival 15747 4464 11283 1650 3115 33 1754 2952 33357 17510 15847 821 5225 14191 350 6017 67344 38250 29094 2471 9867 14435 2713 9375 38861 -9767 true University of New Hampshire Foundation 131 Main Street Durham NH 03824 020437506 501c3 10628 Trail Assessment Training Town of Kingston PO Box 716 Kingston NH 03848 026000449 Town 149500 Land Conservation City of Rochester PO Box 981096 Boston MA 02298 026000744 Town 80869 Land Conservation Society for the Protection of NH Forests 54 Portsmouth St Concord NH 03301 020222237 501c3 18500 Easement Defense, Stewardship Mgmt White Pine Programs PO Box 802 York ME 03909 020514793 501c3 29786 Nature-Based Education 3 2 Daniel Clapp ReVision Energy Board Member 37982 Air source heat pump installation false Laurie Smith Exterus Business Furni Board Member 53395 Sold furniture to SELT false Part IV Line 1d Bedard Preservation and Restoration, the building contractor for the historic rehabilitation of the John Prescott Chase Farmhouse, hired the business of board member Dan Clapp to install air source heat pumps for the farmhouse. The contractor proceeded with a fair bid solicitation, received two bids from four companies. The bids were reviewed by the Owners Project Representative Michael Bruss, and ReVision Energy was recommended to the Board. The Board voted unanimously to authorize the hiring of ReVision Energy because its bid was competitively priced at 37,982 and included all of the necessary work, and was in the best interest of SELT, Part IV Line 1d continued in the course of ordinary business, and was for a fair and reasonable price. Mr. Clapp recused himself from the selection process and Board vote. SELT informed the NH Division of Charitable Trusts of the contemplated transaction, explained the process and circumstances, and requested feedback from the Division. The Division affirmed that it had no concerns with the proposed selection. A legal notice of the transaction to the Fosters Daily Democrat - Seacoast Online which published it on or about February 11, 2022. Part IV Line 2d SELT entered into a contract in 2021 with Exterus Business Furniture to acquire new furniture for the Mathey Center for People and Nature. Board member Laurie Smith is an employee of Exterus Business Furniture. As reported in the 2021 filing, SELT negotiated with two firms for the design, purchase, and installation of furniture for the Mathey Center. The bids were reviewed by SELT staff and presented to the Board for consideration with the recommendation of hiring Exterus Business Furniture. The Board voted unanimously to authorize the hiring of Exterus Business Furniture because its bid was competitively priced, utilized the nationally competitively-bid Omnia contract pricing, met all of the requested furniture needs of SELT, and included donated design services and therefore, was in the best interest of SELT, in the course of ordinary business, and was for a fair and reasonable price. Ms. Smith recused herself from the selection process and Board vote. Part IV Line 2d continued SELT informed the NH Division of Charitable Trusts of the contemplated transaction, explained the process and circumstances, and requested feedback from the Division. The Division affirmed that it had no concerns with the proposed selection. A legal notice of the transaction to the Fosters Daily Democrat - Seacoast Online which published it on or about January 14, 2022. During that process, the Board of Directors authorized up to 90,000 for the purchase of furniture. SELT informed the NH Division of Charitable Trusts in December 2022 that the final costs were going to be more than the previously reported 90,000 figure the Division confirmed that no further notification as required and requested SELT simply report the additional expense above the original figure. The final cost of the furniture was 90,748, or 748 higher than previously reported. The figure under line 2c represent the funds expended in 2022 toward that total cost. X 7 99613 Fair Market Value X 12 1105007 FMV and Net Book Value X Supplies/Other 3 1970 Fair Market Value false false false Form 990, Part III, Line 4d Program Service Expenses 144,502, Grants and allocations 0, Revenue 2,548 EASEMENT STEWARDSHIP SELT monitored all 217 conservation easements held at the beginning of the year to ensure continued protection of the natural resources of these conserved lands. We also worked with our partners to support their monitoring of the 44 easements for which we hold the executory interest back up to the primary easement holder. Finally, we contracted with four municipalities to monitor town conserved lands. SELT completes this work through two full-time and two seasonal staff members with a few easements monitored by long-term volunteers. Monitoring was completed primarily through site visits with monitoring using remote imagery conducted on 38 of the easements. SELT remains committed to addressing all trespasses or violations, no matter how small or large, in an amicable way to ensure a successful resolution where a positive relationship remains between us, the landowners and neighbors. In total, staff and volunteers spent 2,058 hours on easement monitoring and stewardship activities. Form 990, Part III, Line 4d Program Service Expenses 8,019, Grants and allocations 0, Revenue 0 FOREVER FARMS LLC Forever Farms LLC, a single member limited liability company for which SELT is the sole member, owns a house and 236-acres of farmland and forests in Northwood, NH which is leased to a long-term tenant and abutting farmer, and managed for agricultural and forest health. Form 990, Part III, Line 4a LAND CONSERVATION CONTINUED One involved a 29-acre conservation easement held by SELT with the fee interest now owned by the Town of Kingston as an addition to a Town Forest and the second involved a 36-acre conservation easement held by SELT with the fee interest now owned by the Town of Sandown. In Newmarket and Epping, SELT assisted the US Natural Resources Conservation Service in their purchase of a Wetlands Reserve Program easement on 33 acres. In Fremont SELT assisted the NRCS in another Wetlands Reserve Easement over 31 acres. SELT completed four projects under our Clean Drinking Water program. SELT continues to partner with the City of Rochester to protect its current and future drinking water supply sources and two projects were completed adjoining one another. One involved a 33-acre conservation easement over a private ownership and the other tract was 38 acres acquired by the City which then granted a conservation easement to SELT. The third project involved a generous donation of a conservation easement in Greenland located within the well-head protection area for a City of Portsmouth drinking water well. The final project involved the donation of a 22-acre conservation easement in Hampton within the Aquarion Waterworks well-head protection area. SELT has been working for many years in an effort to connect the Pawtuckaway State Park to Great Bay through conserved land. SELT got one step closer toward achieving this vision with the acquisition of a 137-acre property along the Lamprey River in Epping which directly abuts our Burley Farms campus. Under our Farmland initiative, SELT made significant advances through two new projects, both of which involved bringing fallow land back into production with farmers who had been seeking land to own and manage. SELT played the role of matchmaker with the buyers and sellers of both tracts. Through the acquisition of conservation easements SELT brought the value of the land down to a more affordable level for the farmers. One farm totaled 27 acres in Nottingham while the second farm involved 33 acres in Brentwood. Form 990, Part III, Line 4c OUTREACH EDUCATION CONTINUED SELT also hosted a Conservation Celebration and Annual Meeting at Burley Farms in June which had 230 attendees. Finally, in October SELT hosted the 2022 SELT TrailFest which saw over 950 people attend and offered attendees trail running, field trips, live animal presentations, timber sport demos, and other nature-based education activities. In 2022, more than 120 volunteers helped SELT with office work, land stewardship, outreach events, and more. Additional outreach is completed through direct engagement on our lands and easements, digital and print newsletters and social media, and partnerships with other organizations. Form 990, Part VI, Section A, Line 7a The By-laws of the Organization authorize the members to elect new members of the Board of Directors at the Annual Meeting. Should a vacancy exist between Annual Meetings, the Board may fill the opening by a majority vote at a duly organized meeting of the Board of Directors. Form 990, Part VI, Section A, Line 7b The only decision of the Board of Directors subject to approval by the members is changes to the By-laws of the Organization. Proposed changes may be brought before the Members at Annual Meeting or through a Special Meeting with prior notice of all current members. Form 990, Part VI, Section B, Line 11b The Organizations draft Form 990 is prepared by an independent accountant and reviewed by the Finance Committee and Executive Director in detail prior to filing. Questions are addressed to the preparer and resolved. The Board of Directors receives and reviews the final Form 990 return and votes to authorize its filing. Form 990, Part VI, Section B, Line 12c Each year following the annual meeting of the Organization, each member of the Board of Directors receives a detailed Conflict of Interest Questionnaire. This questionnaire consists of questions designed to confirm the Board members knowledge of the Organizations Conflict of Interest Policy, the individual Board members compliance with the policies and the compliance of the Board as a body. The questionnaire is signed and submitted by the Board Member and reviewed by the Executive Director. Form 990, Part VI, Section B, Line 15b Each year the Executive Committee, with input from the Board of Directors, evaluates the performance of the Executive Director and recommends any changes in salary or benefits. SELTs Operations and Executive Assistant and Executive Director researched publicly available information from Form 990s about the current compensation for Executive Directors for similar non-profit organizations. In addition, she or the Executive Director contacted various organizations to collect salary, benefits, and other information. The collected information was shared with the Executive Committee of the Organization for consideration. The report and recommendations of the Executive Committee were distributed to the full Board. The Board of Directors makes final decisions regarding continued employment, salary and benefits, which are recorded in the minutes of the applicable meeting of the Board of Directors. The Executive Director is not present at the meetings of the Executive Committee or Board of Directors when performance, salary and benefits are discussed. Form 990, Part VI, Section C, Line 19 The Organization makes its governing documents, conflict of interest policy and financial documents available to the public upon request by contacting the Organization via telephone, e-mail or our web site. Forever Farms LLC 247 North River Road Epping NH 03042 844113901 Own and manage farms and associated buildings NH 15840 853620 SELT