2024-12-18T13:54:44-06:00 2024-03-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2023-04-01 026005322 Audubon Society of New Hampshire AUDU 6032249909 84 Silk Farm Road Concord NH 03301 Douglas Bechtel President 6032249909 2024-12-10 1 0 Connor Smart P02285543 2078792100 2024-12-10 2023 2024-10-15 13:58:12Z Douglas Bechtel 84 Silk Farm Road Concord NH 03301 5018628 0 X www.nhaudubon.org X 1914 NH Our mission is to protect New Hampshire's natural environment for wildlife and people. 14 14 49 664 22005 21005 2207833 3185262 445515 425013 199239 278249 114565 101930 2967152 3990454 0 0 61959 0 1288958 1534466 0 0 342226 871072 1215659 2221989 2750125 745163 1240329 20725286 22549195 983045 977220 19742241 21571975 X Our mission is to protect New Hampshire's natural environment for wildlife and people. We accomplish this by: 1) Environmental Education, 2) Conservation Science, 3) Environmental Policy and 4) Land Management and Stewardship.We fulfill this mission by setting and achieving annual goals in environmental education, conservation science, environmental policy and land management on our wildlife sanctuaries throughout New Hampshire.Our science research informs our statewide education programs in grades K to 12 in NH public and private schools and for people of all ages at our centers and sanctuaries. We publish our research for the benefit of our members, both New Hampshire state and federal agencies, other environmental nonprofit partners and the general public to increase awareness of the importance of bird and other wildlife in New Hampshire. 0 0 304029 0 355077 NH Audubon operates three nature centers: McLane (Concord), Massabesic (Auburn), and Paradise Point (Hebron). These centers serve as the focal points for the majority of our environmental education and outreach programming. Visitors can experience a variety of interactive nature displays along with live animal exhibits. These experiences are aimed at increasing awareness and understanding about New Hampshire's flora and fauna while highlighting the role humans play in protecting them. Surrounding the Centers are walking trails for the public to enjoy.(Continued in detail on Schedule O)Our Nature Centers host a wide variety of onsite educational programming that includes preschool classes, home school classes, both guided and self-guided nature walks, professional development opportunities for K-through-12 teachers, and educational lectures. Our programming annually reaches over 40,000 adults and children.As part of NH Audubon's outreach, each Center offers offsite programming to schools, camps, and other organizations throughout the state, often which use live animals including raptors, amphibians, and reptiles. Our naturalists deliver over 650 school programs each year, facilitating over 21,000 student experiences.Our school programs are aligned with the current New Hampshire state science frameworks, which augment traditional classroom instruction by providing hands-on experimental and experiential learning opportunities. Additionally, the MacLane and Massabesic Centers operate nature-based school vacation and summer camps, which annually host over 300 children ranging from 4 to 15 years of age. 853199 0 115562 NH Audubon owns and manages a variety of properties that help preserve and protect the natural beauty, health, and habitat of its community. The Organization's sanctuaries protect several unique natural communities that include rare plants, birds, mammals, pollinators and other threatened natural wildlife. NH Audubon's land stewardship covers every county in New Hampshire, with habitats ranging from northern peat bogs to coastal salt marshes, and from high elevation spruce forests to Appalachian oak-hickory forests, with much more in between.(Continued in detail on Schedule O)For example, the Organization works to protect:- 39 separate wildlife sanctuaries, which amount to nearly 7,500 acres of protected land; - 4 properties that are maintained under a Memoranda of Understanding which dictates that, of these lands, at least 1,250 acres is to be monitored and managed for their conservation and environmental values-An additional 29 land easements across nearly 2,500 acres. In 31 of these properties, there are trail systems totaling 75 miles of maintained trails. Many sanctuaries are heavily visited for environmental education and low impact recreational uses. In particular, Pondicherry, Ponemah Bog, Massabesic, Silk Farm, Paradise Point, and Willard Pond Wildlife Sanctuaries are visited annually by more than 20,000 individuals. 503316 0 0 NH Audubon is active in conservation science and environmental policy issues. Our conservation science work includes research, monitoring, and management of New Hampshire's wildlife, with a particular focus species of concern. While many of our projects do focus on birds, our work goes well beyond avian species. For example, recent studies performed or supported by NH Audubon have included bats, dragonflies, butterflies, and turtles. We are active in helping to implement the exciting MOTUS tracking system, with our partners in the northeast, which provides a system to monitor migration patterns for a variety of aerial wildlife, ranging from birds to bats to butterflies along with other wildlife species.(Continued in detail on Schedule O)We also engage a large cadre of citizen scientists in our work. Approximately 1,783 volunteers contribute over 11,600 hours annually.NH Audubon's advocacy work promotes science-based public policy at national, state, and local levels. An environmental policy and advocacy team composed of both staff and volunteers determines our positions on proposed legislation and delivers testimony at hearings. Staff members represent the organization in various state policy working groups and technical committees, and they also participate in state and regional coalitions. NH Audubon collaborates with other nonprofit organizations, state and local agencies, academic institutions, municipalities, and businesses to advance conservation causes. We respect our collaborators' perspectives while advocating the best possible environmental outcomes. 1660544 1 1 0 1 0 0 1 1 0 1 1 1 0 1 0 1 1 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 1 0 0 0 1 8 0 1 49 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 1 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 NH X Laura Smith 6032249909 84 Silk Farm Road Concord NH 03301 Sylvia Bates Trustee 3.00 X 0 0 0 Alexandra Breed Trustee 3.00 X 0 0 0 Mavis Brittelli Trustee (end 9/2023) 3.00 X 0 0 0 Bill Deal Trustee (start 9/2023) 3.00 X 0 0 0 Dan Divis Trustee (end 12/2023) 3.00 X 0 0 0 Paul Doscher Trustee 3.00 X 0 0 0 Bill Dumont Trustee 3.00 X 0 0 0 Susan Goodwin Trustee 3.00 X 0 0 0 Betsy Janeway Trustee (end 9/2023) 3.00 X 0 0 0 Tom Lee Trustee 3.00 X 0 0 0 Jason Morse Trustee 3.00 X 0 0 0 Paul Nickerson Trustee 3.00 X 0 0 0 Beverly Shadley Trustee (end 3/2024) 3.00 X 0 0 0 Debbie Stanley Trustee (start 3/2024) 3.00 X 0 0 0 Nisa Marks Chair 5.00 X X 0 0 0 Charlie Nims Vice Chair 5.00 X X 0 0 0 David Silk Treasurer 5.00 X X 0 0 0 Susan Martin Secretary 5.00 X X 0 0 0 Douglas Bechtel President 40.00 X 109716 0 13353 109716 0 13353 1 0 0 0 0 127840 89952 2967470 1281994 3185262 Programs and events 611600 309451 309451 Conservation contracts 541900 115562 115562 425013 220263 220263 127500 80296 47204 47204 22005 25199 976222 918236 57986 57986 57986 75268 29642 45626 45626 Insurance claims 524298 9100 9100 9100 3990454 470639 22005 312548 123069 74867 28420 19782 1201827 774346 253701 173780 114235 66669 33212 14354 95335 65380 16168 13787 2523 2523 25235 25235 12603 12603 57438 57438 239082 86349 107095 45638 5525 3560 19 1946 119673 63521 11140 45012 31889 13634 18255 203090 200735 909 1446 24164 20486 546 3132 14715 8587 4013 2115 34978 34978 215872 215872 81138 7039 72886 1213 Beneficiary payments 72279 72279 Conservation programs 60300 58472 62 1766 Provision for UBI tax 14128 14128 Provision for bad debt 1027 1027 2750125 1660544 747355 342226 1502780 609095 1029519 2583789 795092 311883 59269 100276 43288 50373 42924 63775 15475896 3507380 10938914 11968516 1715234 2161298 1331000 1331000 8611 3267266 3360579 20725286 22549195 119283 144680 143674 195028 663199 637512 56889 0 983045 977220 X 3652234 4175059 16090007 17396916 19742241 21571975 20725286 22549195 X 1240329 532516 56889 X X 0 1 X 1 0 X 1082453 1022986 1864284 2207833 3185262 9362818 831110 785639 500579 477009 470639 3064976 1913563 1808625 2364863 2684842 3655901 12427794 39033 48491 77704 67358 63017 295603 0 39033 48491 77704 67358 63017 295603 12132191 120846 89638 199222 174528 245462 829696 120846 89638 199222 174528 245462 829696 39715 46161 22005 107881 5836 2631 9100 17567 2034409 1898263 2609636 2908162 3932468 13382938 0.90650 0.91040 0.06200 0.05940 X Schedule A, Part III, Line 12, Explanation of Other Income: Insurance claims - 2021 Amount: $ 5,836. 2022 Amount: $ 2,631. 2023 Amount: $ 9,100. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 12603 0 0 12603 0 Part II-B, Line 1: From time-to-time volunteer board and environmental policy committee members may deliver testimony at state legislative committee hearings and meet with congressional delegation members and staff to discuss legislative issues related to wildlife and the environment. Additionally, employees of the Organization may assist in the preparation of testimony for state legislative hearings on bills of interest, and may assist in communications with congressional delegation members and their staff regarding issues of concern to the Organization's exempt mission. The amount reported on this Schedule C ($12,603) is provided for transparency purposes and is the Organization's best estimate for the reasonable cost of staff-time spent on such lobbying and advocating for environmental and conservation causes. X X X 29 2640.00 0 0 0 1 1 58.00 145 0 3429115 36580 438414 137750 3766359 3755558 10600 -205187 131856 3429115 1859192 1340409 637459 81502 3755558 1859192 1859192 1827466 104440 6895 79609 1859192 0.29540 0.44230 0.26230 0 0 9165965 9165965 5991713 3311346 2680367 318218 196034 122184 11968516 Real estate investments 1331000 F 1331000 Split-interest argreements 3357390 Other assets 3189 3360579 X 4660155 532516 137185 669701 3990454 0 3990454 2830421 80296 80296 2750125 0 2750125 Part II, Line 9: The Organization reports as program revenues on Part VIII and program expenses on Part IX the income generated from and the costs incurred, respectively, related to conservation causes and the maintenance of its conservation easements. Because of the easements' intrinsic and intertwined relationship to the Organization's charitable purpose and mission, as well as the Organization's other conservation-related activities, it is not administratively reasonable for the Organization to separately state most revenues and expenses directly and specifically related to the easements. Additionally, the Organization is a membership organization whose volunteers work directly with Organization personnel to further the Organization's mission. Volunteers serve in teaching positions as trip leaders and assistants, act as environmental advocates, provide field assistance in managing and monitoring wildlife populations, act as sanctuary caretakers, and provide administrative and grounds keeping services. The value of such services has not been recorded in the Organization's audited financial statements, nor are such services included within the values reported on this Form 990, Parts VIII or IX. The Organization was able to determine that it reimbursed travel and mileage costs of $145 for the year covered by this tax return and related to the preservation of the conservation easements. Lastly, as the Organization's easements are included within the Organization's overall conservation activities and protected properties, the Organization's audited financial statements do not separately address or contain a footnote to discuss the easements specifically or on a standalone basis. Part III, Line 1a: In fiscal year 2022 the Society adopted a change in accounting principle under Other Presentation Matters - General (Subtopic 360-45): Disclosure of Art, Historical Treasures, and Similar Assets, under which the practice of capitalizing and recognizing collections in the financial statements was discontinued. The Society maintains this accounting principle for the period covered by this Form 990. As allowed by Other Presentation Matters - General (subtopic 360-45): Disclosure of Art, Historical Treasures, and Similar Assets, the Society does not capitalize its collections as an asset in the statement of financial position. The art collection includes John James Audubon's "Viviparous Quadrupeds of North America." Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as a decrease in net assets with donor restrictions if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected on the financial statements. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset classes. In reviewing the accounting treatment of its art collection during the year ended March 31, 2022, the Society adopted the accounting policy to not reflect collection items in its financial statements, and therefore adjusted the 2021 financial statements in order to record the accounting effect of removing the art collection from the statement of financial position. During fiscal year 2022, the Society adopted a change in accounting principle under Other Presentation Matters - General (Subtopic 360-45): Disclosure of Art, Historical Treasures, and Similar Assets, which allows an entity to not capitalize collections. With the adoption of this principle, the Society discontinued the practice of capitalizing and recognizing the collections in its combined financial statements. The application of the accounting principle was applied retrospectively, which resulted in a reduction of net assets of $225,000 as of March 31, 2021, compared to the previously issued financial statements. The change in accounting principle was preferable, based on management's intent to hold the assets for long-term purposes, the illiquid nature of the assets, and industry trends for comparable entities with collections. For the year covered by this tax return, the Organization continues to maintain the election outlined above and first adopted in the year ending March 31, 2022. Part V, Line 4: The endowment funds consist of a mix of restricted and unrestricted funds. The restricted funds are generally use-restricted to support either a specific sanctuary or specific research purpose. The Society has a policy of appropriating for distribution 4% of its entire endowment fund's average fair value over the prior twelve quarters through the calendar year-end proceeding the fiscal year in which the distribution is planned, unless additional amounts are appropriated by the Board. The Society expects the current spending practice to allow its endowment funds to grow, which is consistent with the Society's objective to maintain the purchasing power of the endowment assets and to provide additional real growth through investment return. This spending policy is designed to both fulfill the limited purposes allowed under the restricted funds, while also allowing the Organization to sustainably pursue board-designated goals and provide funding for general operations via the unrestricted quasi endowments funds. Part X, Line 2: The Society is a tax-exempt organization as described in Section 501(c)(3) of the Internal Revenue Code, (IRC) whereby only unrelated business income, as described by Section 512(a)(l) of the IRC, is subject to federal income tax. For the years ended March 31, 2024 and 2023, there was no liability for a tax on unrelated business income. The Society has adopted the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Accounting for Uncertainty in Income Taxes. Accordingly, management has evaluated the Society's tax positions and concluded the Society has maintained its tax-exempt status, does not have any significant unrelated business income, and has taken no uncertain tax positions that require adjustment or disclosure in the financial statements. With few exceptions, the Society is no longer subject to income tax examinations by the U.S. Federal or State tax authorities for tax years before 2020. Part XI, Line 2d - Other Adjustments: Rental expenses 80,296. Net change in value of split-interest trusts 56,889. Part XII, Line 2d - Other Adjustments: Rental expenses 80,296. X 15 276994 Gift Date FMV X 1 1005000 Gift Date FMV 0 1 1 Part I, Line 32b: The Organization may from time-to-time use third party brokerage firms and investment advisors to process and sell non-cash contributions and gifts of financial securities. Form 990, Part VI, Section A, line 4 During the year ending March 31, 2024, the Organization made changes to its bylaws. Specifically, the Organization approved three significant amendments to its bylaws for this tax year: 1. Article IV, Board of Trustees, Section 2, Trustees, was amended to state the following: "The Board shall consist of not more than 20 Trustees nor fewer than 12, one of whom is a member of the Newfound Audubon Committee appointed by that committee; one of whom is a member of the Massabesic Audubon Committee appointed by that committee; and the remainder of whom are to be elected by members of the Society at the Annual Meeting." The preceding paragraph supersedes and updates the Organization's previous bylaws' committees, chapters, and processes for board member appointment. 2. Article IV, Board of Trustees, Section 3, Honorary Trustees, was removed from the bylaws. 3. Article V, Committees, Section 1, Standing Committees, was amended to remove the requirement that Trustees are expected to serve on two Standing Committees or be Chair of one of the Standing Committees. Form 990, Part VI, Section A, line 6 The Audubon Society of New Hampshire is a membership organization. Most members pay annual membership dues; some members are granted complimentary membership. Classification of members and the amount of their dues shall be determined from time to time by the Board. Any person or organization who applies for membership and pays an annual membership fee shall be a member of the Society. Such memberships may be canceled for nonpayment of dues. All members shall have the same rights within the Society. Non-dues paying members may be permitted at the sole discretion of the Board. Additionally, in order to encourage and increase statewide support of the Society's mission, the Board may authorize Regional Chapters. The purpose of Regional Chapters will be to increase the Society's membership and visibility by organizing public activities and events that align with the Society's mission and program priorities. The Organization has written policies and procedures governing the activities of such chapters, and chapters are disclosed and discussed in the Organization's governing documents. Form 990, Part VI, Section A, line 7a Members of the Organization elect the board at the annual meeting, and may exercise their right to influence the Board's composition. The Board shall consist of not more than 20 Trustees nor fewer than 12, one of whom is a Trustee of the Loon Preservation Committee, to be appointed by the Loon Preservation Committee; one of whom is a member of the Newfound Audubon Committee appointed by that committee; one of whom is a member of the Massabesic Audubon Committee appointed by that committee; and the remainder of whom are to be elected by members of the Society at the Annual Meeting. Trustees shall be members of the Society. The Officers of the Society shall consist of a Chair, Vice Chair, Treasurer, and Secretary, all of whom shall be Trustees, and such other officers as the Board may from time to time determine. All officers shall be elected by the Board at the first Board meeting following the annual membership meeting, after consideration of the slate as may be recommended by the Trustee members of the Nominating and Governance Committee. The Chair will normally not serve more than one two-year term unless elected to a subsequent one-year term by a 2/3 majority vote of the members present and voting at said Board Meeting. Form 990, Part VI, Section A, line 7b Members of the Organization may influence or determine certain governance decisions of the Organization. A core way that the Members determine governance decisions of the Organization is through their role on various committees. Nominating and Governance Committee: This Committee, consisting of at least four members, oversees Board recruitment, Board performance, and performance of the President. Development and Membership Committee: This Committee, consisting of at least three members, oversees fundraising and fund development. The Committee Chair works closely with the Director of Membership & Development to guide fundraising strategies and actions. Finance, Audit, and Investment Committee: This Committee, consisting of at least three members, oversees finances, financial reporting, audit, tax returns, investment strategies, and other financial matters. The Committee Chair (Board Treasurer) works closely with the Director of Finance to guide financial strategies and actions. Environmental Policy Committee: An Environmental Policy Committee consisting of three or more members of the Society shall review public environmental policy issues in which the Society may have an interest, assist staff in the drafting of policy for the Society, and recommend to the Board for its approval positions to be taken to further the Society's goals. Sanctuaries and Land Management Committee: A Sanctuaries and Land Management Committee consisting of three or more members of the Society shall recommend to the Board for approval the acquisition or sale of real property and conservation easements. The Committee shall also advise and assist the staff in the management of all Society-owned or sponsored sanctuaries and other real property and any equipment and appurtenances thereto. Education Committee: An Education Advisory Committee consisting of three or more members of the Society shall consider issues important to the conduct of the Society's educational programs and recommend to the Board for its approval policies that may affect educational programming throughout the Society. Conservation Science Committee: A Conservation Science Committee consisting of three or more members of the Society shall consider issues important to the Conservation Department, including priorities for action, communications strategies, recruiting volunteers, and safeguarding the intellectual independence of the Society's research and analysis. Additionally, the power to alter, amend or repeal the Organization's By-Laws or to adopt new By-Laws, shall be vested in the Board of Trustees, but is subject to repeal or change by 2/3 majority action of the Members. Form 990, Part VI, Section B, line 11b The Treasurer of the Board of Trustees and the finance committee review the Form 990 and required schedules prior to submission to the IRS. The full Board of Directors may not receive a Complete Copy of the Form 990 (including donor information) prior to its filing, though the full Board of Directors will typically receive at least the public disclosure copy of the draft Form 990 prior to its submission with the IRS. Board Directors are also welcome to ask questions regarding the return as they consider the Organization's finances, operations, and tax obligations. Form 990, Part VI, Section B, line 12c Conflict of interest disclosures are distributed to board members annually in October following our September annual meeting. Should a conflict of interest arise, the board is notified and that board member is restricted from discussion and voting on the issue. Form 990, Part VI, Section B, line 15 Executive compensation is reviewed by subcommittee of the Board of Directors and takes into account comparable data with other local organizations and accomplishment of goals. For any other officers or key employees of the organization, the same process will be followed. Form 990, Part VI, Section C, line 19 All documents subject to public disclosure requirements are made available to the public upon request. Form 990, Part XI, line 9: Net change in value of split-interest trusts 56,889. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Form 990, Part IX, Line 24, Beneficiary Payments The Society established a pooled income fund in March 1993. Contributions to the fund are measured at the fair value of the assets to be received, discounted for the estimated time period until the donor's death using discount rates between 4.2% and 9.4%. Until a donor's death, the donor or designated beneficiary is paid the income (as defined under the arrangement) earned on the donor's assigned units. Upon the donor's death, the value of the units reverts to the Society. Amortization of the discount is recognized as a change in value of split-interest agreements in net assets with donor restriction in the statement of activities and change in net assets. The Society has entered into charitable gift annuity agreements whereby donors (or designated beneficiaries) receive payments for the remainder of their lives. The liability for these split-interest agreements is determined based on actuarial assumptions using discount rates between 4.0% and 7.4%. The amount of the contribution recorded by the Society is the fair value of assets received less the present value of the estimated annuity payments. Valuation changes in the annuity liability are reflected as changes in net assets with donor restriction in the statement of activities and changes in net assets. Distributions made pursuant to these annuity agreements are reported on Part IX, Line 24, as beneficiary payments. Pooled Income Fund - Split Interest Trust c/o Bar Harbor Wealth Management Concord NH 03301 Charitable Trust NH Audubon Society of New Hampshire T 148271 1256954 1.00000 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 Form 990, Schedule R, Part IV, Related Trusts The Audubon Society of New Hampshire is the beneficiary of certain income and remainder trusts. The Society's interest in these split-interest agreements is reported as a contribution in the year in which it is notified of its interest. The present value of the Society's interest in these split-interest agreements approximates the fair value of the Society's proportional share of the assets of the trusts. Valuation changes are reported as a change in value of split-interest agreements in the statement of activities and change in net assets. In accordance with IRS Instructions for Form 990, Schedule R, such split-interest charitable trust interests in which the Organization has a greater than 50% beneficiary interest have been reported on this Schedule R, Part IV, as related entities.