2024-12-20T11:54:55-06:00 2024-06-30 263753134 CBIZ ADVISORS LLC 500 BOYLSTON STREET BOSTON MA 02116 990 2023-07-01 042104702 MASSACHUSETTS AUDUBON SOCIETY INC MASS 7812599500 208 SOUTH GREAT ROAD LINCOLN MA 01773 BANCROFT POOR ASSISTANT TREASURER, CFO 7812599500 2024-12-20 1 1 BRENDA L BOOTH P01342395 6177610600 2024-12-20 2023 2024-10-15 13:58:12Z DAVID O'NEILL 208 SOUTH GREAT ROAD LINCOLN MA 01773 80476484 0 X HTTP://WWW.MASSAUDUBON.ORG X 1896 MA LAND AND HABITAT CONSERVATION AND ENVIRONMENTAL EDUCATION AND ADVOCACY. 28 28 1222 6455 112503 16130 33972843 55427294 11428312 11238980 2193657 5925707 1291975 1064168 48886787 73656149 341441 943798 0 0 33121245 37988038 244163 302142 3946463 12081693 11989390 45788542 51223368 3098245 22432781 343260160 380857060 13130066 12347289 330130094 368509771 X TO PROTECT THE NATURE OF MASSACHUSETTS FOR PEOPLE AND FOR WILDLIFE THROUGH EDUCATION, LAND CONSERVATION, ADVOCACY, SCIENTIFIC RESEARCH, AND HABITAT STEWARDSHIP/RESTORATION. 0 0 33949990 943798 10371318 MASS AUDUBON MAINTAINS 25 FIELD OFFICES AND STAFFED WILDLIFE SANCTUARIES (INCLUDING 20 SANCTUARIES WITH NATURE CENTERS, TWO OF WHICH ARE IN URBAN AREAS) AND AN ADDITIONAL 40 UNSTAFFED WILDLIFE SANCTUARIES WHICH ARE PREPARED FOR PUBLIC VISITATION. MASS AUDUBON SANCTUARIES SERVE AS THE BASE FOR NATURE AND ENVIRONMENTAL EDUCATION COURSES AND PROGRAMS, SCIENTIFIC RESEARCH, ECOLOGICAL MANAGEMENT AND OTHER CONSERVATION-RELATED ACTIVITIES. AS OF JUNE 30, 2024, MASS AUDUBON PROTECTED 42,595 ACRES OF OPEN SPACE IN MASSACHUSETTS, OWNING 33,903 ACRES IN FEE AND PROTECTING THE REMAINDER WITH CONSERVATION EASEMENTS. THESE DIVERSE PROTECTED HABITATS RANGE FROM THE BERKSHIRES TO CAPE COD AND THE ISLANDS AND HELP PRESERVE THE RICH BIODIVERSITY OF MASSACHUSETTS. MASS AUDUBON ACTIVELY PURSUES BOTH DONATIONS AND PURCHASES OF ADDITIONAL CONSERVATION LAND AND IS THE LARGEST PRIVATE CONSERVATION LANDOWNER IN THE STATE. AN ESTIMATED 609,000 VISITORS CAME TO ENJOY MASS AUDUBON PROPERTIES IN FY 2024.MASS AUDUBON IS ALSO THE LARGEST NON-GOVERNMENTAL PROVIDER OF NATURE EDUCATION IN THE STATE. MASS AUDUBON DEVELOPS EDUCATIONAL MATERIALS AND ENVIRONMENTAL POLICY MATERIALS FOR STUDENTS, TEACHERS, LEGISLATORS, AND THE GENERAL PUBLIC. IN FY 2024, MASS AUDUBON TAUGHT NATURE PROGRAMS TO MORE THAN 102,000 CHILDREN AND ADULTS, ENROLLED MORE THAN 10,600 CHILDREN IN ITS SUMMER DAY AND RESIDENTIAL NATURE CAMPS, AND CONDUCTED SCIENCE/NATURE TRAINING FOR MORE THAN 2,500 TEACHERS. IN ADDITION, MASS AUDUBON WAS FORTUNATE TO HAVE MORE THAN 6,455 VOLUNTEERS CONTRIBUTE MORE THAN 106,000 HOURS OF SERVICE ACROSS THE STATE IN FY 2024. 2233187 165498 IN ADDITION TO THE SERVICES PROVIDED BY THE NETWORK OF SANCTUARIES AND THE EDUCATION PROGRAMMING REFERRED TO IN 4A ABOVE WHICH ARE AVAILABLE TO MEMBERS AND NON-MEMBERS ALIKE, MASS AUDUBON MEMBERS ALSO ENJOY A NEWSLETTER (EXPLORE) PRODUCED FOUR TIMES PER YEAR, A QUARTERLY E-NEWSLETTER (EXPLORATIONS), DISCOUNTS ON PROGRAMS AND AT GIFT SHOPS, AND PUBLICATIONS TO INCREASE PUBLIC AWARENESS OF WILDLIFE, NATURE, AND ENVIRONMENTAL ISSUES. FOR EXAMPLE, IN FY 2024 MASS AUDUBON RELEASED ITS LANDMARK SOLAR SITING STUDY ENTITLED "GROWING SOLAR, PROTECTING NATURE." THE REPORT SHOWS THAT MASSACHUSETTS DOES NOT NEED TO SACRIFICE THE FORESTS AND FARMLAND WE HAVE IN ORDER TO BUILD THE SOLAR ENERGY WE NEED. IN ADDITION, THE MASS AUDUBON WEBSITE (WWW.MASSAUDUBON.ORG) OFFERS A WIDE VARIETY OF INFORMATION ON MASS AUDUBON'S SANCTUARIES, CONSERVATION EFFORTS, LAND PROTECTION PROJECTS, ADVOCACY ISSUES, CLIMATE CHANGE WORK, AND THE NATURAL WORLD. CURRENTLY, MASS AUDUBON HAS NINE REGIONAL E-NEWSLETTERS AND FIVE OTHER E-NEWSLETTERS ON SPECIFIC TOPICS, AS WELL AS A NUMBER OF BLOGS. MASS AUDUBON ALSO OPERATES A GIFT SHOP IN LINCOLN WHICH SELLS MERCHANDISE RELATED TO NATURE, WILDLIFE OBSERVATION AND ENVIRONMENTAL EDUCATION TO BOTH MEMBERS AND NON-MEMBERS AS WELL AS A NUMBER OF SMALLER NATURE-THEMED GIFT SHOPS AT MANY OF THE SANCTUARIES. 3071069 700164 MASS AUDUBON UTILIZES AND DEVELOPS SCIENTIFIC KNOWLEDGE TO SUPPORT ITS LONGSTANDING TRADITION AS AN ORGANIZATION WHICH USES SCIENCE AS THE UNDERPINNING FOR ITS EDUCATION, LAND PROTECTION, ADVOCACY AND HABITAT STEWARDSHIP ACTIVITIES. CURRENT RESEARCH AND/OR ECOLOGICAL MANAGEMENT WORK FOCUSES ON THE PROTECTION, RESTORATION, AND STEWARDSHIP OF SELECTED MASSACHUSETTS HABITATS SUCH AS GRASSLANDS, COASTAL HEATHLANDS AND SALT MARSHES. IN ADDITION, MONITORING OF KEY GROUPS OF ORGANISMS SUCH AS BIRDS, AMPHIBIANS, INVERTEBRATES AND PLANTS CONTINUES ACROSS THE STATE IN ORDER TO PROVIDE AN IMPORTANT BASELINE TO EVALUATE CHANGING ENVIRONMENTAL CONDITIONS ASSOCIATED WITH CLIMATE CHANGE AND LAND DEVELOPMENT. MASS AUDUBON HAS ALSO DEVELOPED AND IMPLEMENTS AN INVASIVE SPECIES MANAGEMENT STRATEGY TO PROTECT THE INTEGRITY OF ITS LANDS AS WELL AS TO PROVIDE GUIDANCE FOR OTHER LANDOWNERS THROUGHOUT THE STATE.MASS AUDUBON LANDS PLAY A CRITICAL ROLE IN THE DELIVERY OF ITS MISSION, AND ITS LAND PROTECTION EFFORTS FOCUS ON CONSERVING ECOLOGICALLY SIGNIFICANT TRACTS OF LAND ADJACENT TO EXISTING WILDLIFE SANCTUARIES, THEREBY PROTECTING AND ENHANCING THEIR BIOLOGICAL INTEGRITY AND VIABILITY AS PROGRAM SITES. MASS AUDUBON ALSO ADVANCES THE PROTECTION OF SELECTED HIGH PRIORITY FOCUS AREAS BEYOND ITS EXISTING WILDLIFE SANCTUARIES THROUGH COLLABORATION WITH STATE AND LOCAL PUBLIC AGENCIES AND LOCAL AND REGIONAL LAND TRUSTS. COLLECTIVELY, THESE PROTECTION PRIORITIES INCLUDE A WIDE RANGE OF MASSACHUSETTS HABITATS. 1175994 2000 MASS AUDUBON RELEASED ITS LANDMARK SOLAR SITING STUDY ENTITLED GROWING SOLAR, PROTECTING NATURE. THE REPORT SHOWS THAT MASSACHUSETTS DOES NOT NEED TO SACRIFICE THE NATURE WE HAVE TO BUILD THE SOLAR ENERGY WE NEED. THE RESEARCH DEMONSTRATES THAT BY BUILDING MORE SOLAR ON ROOFTOPS, PARKING LOTS, AND ALREADY-DEVELOPED AREAS, MASSACHUSETTS CAN MEET OUR GOAL OF REACHING NET-ZERO GREENHOUSE GAS EMISSIONS BY 2050 WHILE CONSERVING ALMOST ALL OF OUR REMAINING FARMLANDS AND FORESTS.IN A HUGE WIN FOR HORSESHOE CRABS, THE MASSACHUSETTS' MARINE FISHERIES ADVISORY COMMISSION VOTED TO BAN THE HARVEST OF HORSESHOE CRABS FOR BAIT DURING THEIR BREEDING AND EGG-LAYING SEASON. THANKS TO THE SUPPORT OF NEARLY 100 ADVOCATES WHO JOINED US AT TWO PUBLIC HEARINGS, AND MORE THAN 2,600 PEOPLE WHO SPOKE UP TO SUPPORT STRONGER HORSESHOE CRAB PROTECTIONS IN MASSACHUSETTS BY SUBMITTING WRITTEN COMMENTS, THIS TRANSFORMATIVE DECISION COULD START HORSESHOE CRABS ON THE ROAD TO RECOVERY. SELECTED KEY ADVOCACY ACCOMPLISHMENTS IN FY 2024: WITH ENCOURAGEMENT AND SUPPORT FROM MASS AUDUBON, OVER 40 CITIES AND TOWNS HAVE TAKEN STEPS TOWARD LAUNCHING LOCAL CAMPAIGNS TO CURB HARMFUL NEW RODENT POISONS WHICH ARE KILLING WILDLIFE, ESPECIALLY BIRDS OF PREY. THESE COMMUNITY CAMPAIGNS WILL BE KEY TO REDUCING THE USE OF THESE POISONS IN MASSACHUSETTS, AND IN TURN HELPING PROTECT WILDLIFE LIKE RAPTORS, FOXES, COYOTES, AND OTHER PREDATORS THAT HELP KEEP MASSACHUSETTS' ECOSYSTEMS IN BALANCE. MASS AUDUBON AND OUR PARTNERS OFFERED RECOMMENDATIONS FOR ACCELERATING THE BUILD-OUT OF CLEAN ENERGY IN MASSACHUSETTS WHILE PROTECTING THE NEEDS OF RATEPAYERS, COMMUNITIES, FORESTS, FARMS, AND WETLANDS. A CLIMATE BILL WAS FILED THAT WOULD HAVE TRANSLATED THOSE RECOMMENDATIONS INTO ACTION, BUT DESPITE STRONG OUTREACH FROM ADVOCATES, TIME RAN OUT FOR THE LEGISLATURE TO PASS THE BILL DURING THE REGULAR LEGISLATIVE SESSION. WE AND OUR PARTNERS ARE STILL WORKING TO GET THIS BILL PASSED THIS YEAR IN INFORMAL SESSION, SO THE STATE DOES NOT WAIT ANOTHER TWO YEARS TO STREAMLINE RESPONSIBLY SITED CLEAN ENERGY PROJECTS. 1175994 2000 40430240 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 1 0 1 0 0 1 1 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 166 0 1 1222 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA CT DC FL MA MD NH NJ NY OH PA RI VA WI GA MN ME X X X BANCROFT POOR 7812599500 208 SOUTH GREAT ROAD LINCOLN MA 01773 ALBERT NIERENBERG DIRECTOR 1.00 0.00 X 0 0 0 ANDREW FALENDER DIRECTOR 1.00 0.00 X 0 0 0 ANN HOLLINGSWORTH DIRECTOR 1.00 0.00 X 0 0 0 BETH KRESSLEY GOLDSTEIN CHAIR/DIRECTOR 6.00 0.00 X X 0 0 0 BRIAN HICKS DIRECTOR 1.00 0.00 X 0 0 0 CAROL GREGORY DIRECTOR 1.00 0.00 X 0 0 0 CHRISTOPHER KLEM VICE CHAIR/DIRECTOR 4.00 0.00 X X 0 0 0 DAVID PHELAN DIRECTOR 1.00 0.00 X 0 0 0 DELPHINE ZURKIYA DIRECTOR 1.00 0.00 X 0 0 0 ELIZABETH GILMORE DIRECTOR 1.00 0.00 X 0 0 0 HENRY WOOLSEY DIRECTOR 1.00 0.50 X 0 0 0 JOEL BARRERA DIRECTOR 1.00 0.00 X 0 0 0 KATHLEEN EMRICH DIRECTOR (UNTIL 11/2/23) 1.00 0.00 X 0 0 0 LINDA JONES DIRECTOR 1.00 0.00 X 0 0 0 LORNA GIBSON DIRECTOR 1.00 0.00 X 0 0 0 MARCELO SUAREZ-OROZCO DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL PAPPONE DIRECTOR 1.00 0.00 X 0 0 0 NAGESH MAHANTHAPPA VICE CHAIR/DIRECTOR 4.00 0.00 X X 0 0 0 PATRICIA SPENCE DIRECTOR 1.00 0.00 X 0 0 0 PETER BERNARD DIRECTOR 1.00 0.00 X 0 0 0 PETER ROSENBLUM DIRECTOR 1.00 0.00 X 0 0 0 RANDOLPH WENTWORTH DIRECTOR 1.00 0.00 X 0 0 0 ROBERT BALL TREASURER/DIRECTOR 5.00 0.00 X X 0 0 0 ROBERT MURCHISON DIRECTOR 1.00 0.00 X 0 0 0 SCOTT EDWARDS DIRECTOR 1.00 0.00 X 0 0 0 THOMAS DEMARCO DIRECTOR (UNTIL 11/2/23) 1.00 0.00 X 0 0 0 THOMAS M POUNDS DIRECTOR 1.00 0.00 X 0 0 0 TRACEY BOLOTNICK DIRECTOR 1.00 0.00 X 0 0 0 SUZIE TAPSON DIRECTOR 1.00 0.00 X 0 0 0 CANDANCE LUN PLOTKIN DIRECTOR 1.00 0.00 X 0 0 0 BANCROFT POOR CFO/ASST. TREASURER 39.50 0.50 X 266416 0 38608 DAVID O'NEILL PRESIDENT 39.50 0.50 X 442993 0 52178 JAN O'NEIL DIR OF MEMBERSHIP/ASST TREASURER 40.00 0.00 X 145714 0 37255 KRISTIN BARR ASST. SECRETARY/EA TO CFO 30.00 0.00 X 53103 0 4248 MARGO MERCER ASSISTANT SECRETARY/CHIEF OF STAFF 40.00 0.00 X 97325 0 25081 MALLORY KENDOR SECRETARY/EA TO PRESIDENT 40.00 0.00 X 64310 0 6918 AMANDA HUKANOVIC ASST TREAS/SR BUSINESS & FIN ANALYST 40.00 0.00 X 23110 0 0 GAIL YEO VP OF WILDLIFE SANCTUARIES 40.00 0.00 X 203547 0 16284 MICHELLE MANION VP FOR ADVOCACY AND POLICY 40.00 0.00 X 188734 0 14467 NIA KEITH VP FOR DEIJA 40.00 0.00 X 184001 0 14720 TIMOTHY CALABRESE SR. DIR.OF CORP, FND, & GRANT SUPPORT 40.00 0.00 X 153683 0 12295 VICTORIA JONES CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 325499 0 19938 2148435 0 241992 27 0 1 0 STAGE COACH DIGITAL 2038 NE DAVIS STREET PORTLAND OR 97232 MARKETING CONSULTANT 302142 CBIZ ADVISORS LLC 500 BOYLSTON ST BOSTON MA 02116 AUDIT/TAX/CONSULTING SERVICES 227707 AGENCY LANDSCAPE & PLANNING LLC 91 HARVEY STREET CAMBRIDGE MA 02140 LANDSCAPE ARCHITECT 177426 ROI SOLUTIONS 200 RIVERS EDGE DRIVE MEDFORD MA 02155 CRM SOFTWARE PROVIDER 174732 PRIME BUCHHOLZ 273 CORPORATE DR 250 PORTSMOUTH NH 03801 INVESTMENT CONSULTANT 159638 7 4444345 32600 5034586 45915763 2565333 55427294 SANCTUARIES 900099 11238980 11238980 11238980 3132644 112503 3020141 332269 0 332269 332269 332269 8915388 6122325 2793063 2793063 2793063 92203 32600 22654 69549 69549 23170 6671 16499 16499 1314536 668685 645851 645851 73656149 11238980 112503 6877372 27500 27500 765298 765298 151000 151000 1239238 161975 1077263 30060384 24541955 2897007 2621422 1148541 1009491 128313 10737 3570660 2550710 574304 445646 1969215 1477350 296376 195489 100297 32038 68259 111195 111195 120000 120000 302142 302142 234865 234865 1545904 1062976 477268 5660 120127 33038 87014 75 271511 97597 163230 10684 350544 290889 39882 19773 518556 487412 31119 25 523323 477758 34620 10945 95032 88694 5713 625 3080901 3028810 52091 618218 541421 76797 SUPPLIES 1816760 1745110 65616 6034 SERVICE CONTRACTS 947124 549524 174177 223423 PRINTING AND PUBLICATIO 589549 417918 156090 15541 FOOD 413603 357920 31846 23837 531881 413856 63620 54405 51223368 40430240 6846665 3946463 7047872 2127324 27988933 27754967 1787148 18279628 657820 1659435 302905 343011 214345 172327 159175873 36618387 112976805 122557486 76615061 77184101 115538791 130778781 130480 0 343260160 380857060 4033687 4284927 5230207 4796053 3866172 3266309 13130066 12347289 X 95679144 101448117 234450950 267061654 330130094 368509771 343260160 380857060 X 22432781 15222118 724778 X 0 1 X 1 1 1 X 20071462 23422342 28672847 33972843 55427294 161566788 20071462 23422342 28672847 33972843 55427294 161566788 24048594 137518194 1142894 1081094 1652964 2684041 3352410 9913403 43825 170083 15072 16130 245110 171725301 46066760 0.80080 0.87960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18177 183744 201921 47075484 47277405 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 144237 207318 176252 201921 729728 250000 250000 250000 250000 1000000 1500000 5546 8105 8600 18177 40428 X X X 139 8692.30 0 0 2 1 1 6200.00 139947 1 X X X X 0 184805816 2171124 19457175 8332791 234865 197866459 168003923 6223274 12306269 -5163451 6664744 226357 184805816 191096698 5327634 -24080571 4339838 168003923 147184290 3455064 50662215 10204871 191096698 147911196 2386972 1944720 5058598 147184290 0.10700 0.47900 0.41400 1 0 69037501 69037501 57420464 31902810 25517654 4834686 3835922 998764 27883222 879655 27003567 122557486 LIMITED PARTNERSHIPS 64846425 F DIRECT HEDGE FUNDS 36597425 F COMMINGLED TRUST FUNDS 10341395 F FUND OF FUNDS 18406444 F MUTUAL FUNDS: LARGE CAP 587092 F 130778781 SPLIT-INTEREST AGREEMENT LIABILITIES 3266309 3266309 X 89815016 15222118 936749 16158867 73656149 0 73656149 51310985 87617 87617 51223368 0 51223368 PART II, LINE 5: MASS AUDUBON HAS A WRITTEN POLICY FOR THE MONITORING AND ENFORCEMENT OF THE CONSERVATION EASEMENTS ENTRUSTED TO ITS CARE. THE POLICY ESTABLISHES A TARGET OF AT LEAST ONE ON-SITE MONITORING VISIT EACH YEAR AND DESCRIBES THE STEPS TO BE TAKEN IN RESPONSE TO ANY VIOLATION TO PROTECT THE CONSERVATION VALUES OF THE PROPERTY. PART II, LINE 9: THE COST OF PURCHASING CONSERVATION RESTRICTIONS AND EASEMENTS IS CAPITALIZED. PART III, LINE 1A: MASS AUDUBON DOES NOT CAPITALIZE ITS COLLECTIONS AS AN ASSET IN THE COMBINED STATEMENTS OF FINANCIAL POSITION. FINE ARTS COLLECTIONS INCLUDE ARTWORK HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. OCCASIONALLY, MASS AUDUBON WILL SELL OR DE-ACCESS CERTAIN PIECES. THE DE-ACCESSION PROCEEDS WILL BE UTILIZED AS DETERMINED BY THE BOARD OF DIRECTORS FOR FUTURE COLLECTION ACQUISITIONS UNLESS THE ORIGINAL DONOR HAS SPECIFIED A RESTRICTION ON THE DE-ACCESSION PROCEEDS. MASS AUDUBON HAS APPROXIMATELY 2,700 ITEMS CATALOGUED IN ITS COLLECTION. PART III, LINE 4: MASS AUDUBON MAINTAINS A COLLECTION OF ARTWORKS DEPICTING BIRDS, OTHER WILDLIFE, AND NATURAL HABITATS. THIS COLLECTION IS ACTIVELY USED FOR TEACHING STUDENTS AND ADULTS AND ALSO BY SCHOLARS FOR RESEARCH. PORTIONS OF THE COLLECTION ARE FREQUENTLY ON DISPLAY AT MASS AUDUBON'S MUSEUM OF AMERICAN BIRD ART (TEMPORARILY CLOSED) AND OCCASIONALLY AT OTHER SANCTUARIES AROUND THE STATE. THE COLLECTION IS USED TO EDUCATE VISITORS ABOUT BIRDS AND THE NATURAL WORLD AND TO INSPIRE THEM TO BECOME ACTIVELY INVOLVED IN PROTECTING THE NATURE OF MASSACHUSETTS IN DIRECT FURTHERANCE OF MASS AUDUBON'S MISSION. PART V, LINE 4: MASS AUDUBON USES INCOME FROM ITS ENDOWMENT FUNDS IN DIRECT FURTHERANCE OF ITS MISSION AND IN SUPPORT OF THE MANY SANCTUARIES AND ACTIVITIES FOR WHICH DONORS HAVE CREATED RESTRICTED ENDOWMENT FUNDS. APPROXIMATELY 17% OF MASS AUDUBON'S ANNUAL OPERATING BUDGET COMES FROM ENDOWMENT INCOME. FOR INSTANCE, MANY DONORS HAVE LEFT BEQUESTS TO ESTABLISH RESTRICTED ENDOWMENT FUNDS TO SUPPORT OPERATIONS AND ACTIVITIES AT SANCTUARY PROPERTIES WHICH THEY HAD PREVIOUSLY OWNED OR TO WHICH THEY WERE PARTICULARLY ATTACHED, AND OTHER DONORS HAVE ESTABLISHED ENDOWMENTS TO SUBSIDIZE CHILDREN FROM DISADVANTAGED BACKGROUNDS TO ATTEND MASS AUDUBON SUMMER CAMPS AND EDUCATIONAL PROGRAMS. PART X, LINE 2: MASS AUDUBON ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. MASS AUDUBON HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATION AS TO ITS INCOME BEING RELATED OR UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITIONS AND HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. MASS AUDUBON IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. FEDERAL AND STATE INCOME TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING AND GAMING EVENT EXPENSES 29,325. REVENUES OF WHETSTONE WOOD TRUST FUND INCLUDED IN CONSOLIDATED FINANCIALS 182,646. CHANGES IN SPLIT INTEREST AGREEMENTS 724,778. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING AND GAMING EVENT EXPENSES 29,325. EXPENSES OF WHETSTONE WOOD TRUST FUND INCLUDED IN CONSOLIDATED FINANCIALS 58,292. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING 151000 0 0 0 0 0 0 151000 0 151000 CENTRAL AMERICA AND THE CARIBBEAN TROPICAL FOREST AND SAVANNAH WILDLIFE PROTECTION AND FIRE SUPPRESSION EFFORTS, EQUIPMENT PURCHASES, AND BUILDING REPAIRS/CONSTRUCTION AT THE 252,000-ACRE RIO BRAVO CONSERVATION AND MANAGEMENT AREA IN NORTHWESTERN BELIZE 68000 WIRE TRANSFER 0 CENTRAL AMERICA AND THE CARIBBEAN MARINE AND TERRESTRIAL WILDLIFE PROTECTION IN PROTECTED AREAS IN THE TOLEDO DISTRICT OF SOUTHEASTERN BELIZE, INCLUDING EQUIPMENT PURCHASES AND PERSONNEL COSTS AND TRAINING 83000 WIRE TRANSFER 0 2 0 1 0 1 1 1 0 PART I, LINE 2 MASS AUDUBON CLOSELY MONITORS THE EXPENDITURE OF THE FUNDS BY THE ORGANIZATIONS IN BELIZE FOR WHICH IT PROVIDES GRANTS, ADVICE AND TECHNICAL ASSISTANCE. WRITTEN PROPOSALS ARE REQUIRED FOR ALL GRANT REQUESTS AND FINAL REPORTS ARE REQUIRED FOR ALL GRANTS AWARDED (AND FOR LARGER GRANTS INTERIM REPORTS ARE REQUIRED AS WELL). ALL PROPOSALS CONTAIN BUDGET INFORMATION, AND ALL FINAL REPORTS PROVIDE DETAILS ON ACTUAL AMOUNTS EXPENDED ON FUNDED PROJECTS. MASS AUDUBON STAFF WORK CLOSELY WITH THE ORGANIZATIONS FUNDED AND VISIT THEM IN BELIZE IN MOST YEARS. SUCH VISITS INCLUDE THE VISUAL INSPECTION OF CAPITAL IMPROVEMENTS OR EQUIPMENT FUNDED BY THE GRANTS AND THE DISCUSSION OF PRIORITIES, ACCOMPLISHMENTS AND GOALS WITH THE LEADERS OF THE ORGANIZATIONS. X X X X X X X 1 STAGE COACH DIGITAL 2038 NE DAVIS STREET PORTLAND OR 97232 DIGITAL MARKETING AND MEMBERSHIP RECRUITMENT 0 0 302142 0 302142 CA CT DC FL GA MA ME MN NH NJ NY OH PA RI VA MD WI ARCADIA FOLK FEST 49549 27500 22049 3345 BIRDERS MEETING 8400 100 8300 6370 484 11 66854 5000 61854 3222 456 8777 124803 32600 92203 9592 456 12606 22654 69549 23170 5000 1671 0 23170 5000 1671 6671 16499 MA 1 0 1 0 0.00000 1.00000 BRIANA WINGATE 1280 HORSE NECK ROAD WESTPORT MA 02790 0 GINA PURTELL 323 MANAGES ONE DAY DUCK DERBY EVENT X 0 0 1 MASSACHUSETTS LAND TRUST COALITION 18 WOLBACH ROAD SUDBURY MA 01776 272331022 501(C)(3) 7500 0 CONFERENCE SPONSOR MOUNT GRACE LAND CONSERVATION TRUST 1461 OLD KEENE ROAD ATHOL MA 01331 042938967 501(C)(3) 20000 0 AWARD FOR BEING A PARTNER IN THE WINCHENDON LAND PURCHASE 2 0 CAMP, COLLEGE AND PRESCHOOL SCHOLARSHIP FUND 1530 765298 PART I, LINE 2: MASS AUDUBON CLOSELY MONITORS DAY AND RESIDENTIAL CAMP SCHOLARSHIPS AND OTHER PROGRAM SCHOLARSHIPS. THESE SCHOLARSHIPS ARE DISCOUNTS (EITHER FULL OR PARTIAL) TO PROGRAMS OFFERED, AND MASS AUDUBON IS PROVIDING REDUCED OR FREE TUITION BASED ON NEED. THE FEW COLLEGE SCHOLARSHIPS WHICH ARE PROVIDED ARE ALSO CLOSELY MONITORED AND THE SCHOLARSHIP MONIES ARE GENERALLY SENT DIRECTLY TO THE COLLEGE AT WHICH THE RECIPIENT WILL BE STUDYING. X X X X X 0 0 0 0 0 0 0 1 0 DAVID O'NEILL PRESIDENT 382993 0 60000 0 0 0 26580 0 25598 0 495171 0 0 0 VICTORIA JONES CHIEF DEVELOPMENT OFFICER 325499 0 0 0 0 0 13020 0 6918 0 345437 0 0 0 BANCROFT POOR CFO/ASST. TREASURER 266416 0 0 0 0 0 21313 0 17295 0 305024 0 0 0 GAIL YEO VP OF WILDLIFE SANCTUARIES 203547 0 0 0 0 0 16284 0 0 0 219831 0 0 0 MICHELLE MANION VP FOR ADVOCACY AND POLICY 188734 0 0 0 0 0 7549 0 6918 0 203201 0 0 0 NIA KEITH VP FOR DEIJA 184001 0 0 0 0 0 14720 0 0 0 198721 0 0 0 JAN O'NEIL DIR OF MEMBERSHIP/ASST TREASURER 145714 0 0 0 0 0 11657 0 25598 0 182969 0 0 0 TIMOTHY CALABRESE SR. DIR.OF CORP, FND, & GRANT SUPPOR 153683 0 0 0 0 0 12295 0 0 0 165978 0 0 0 PART I, LINE 7 THIS DISCRETIONARY BONUS WAS AWARDED TO THE PRESIDENT OF MASS AUDUBON IN RECOGNITION OF PERFORMANCE IN FY 2024 EXCEEDING EXPECTATIONS FOR THE YEAR. AFTER AN EXTENSIVE AND INCLUSIVE 360 REVIEW PROCESS AND A REVIEW OF ORGANIZATIONAL METRICS, THE BONUS TO THE PRESIDENT WAS APPROVED BY THE FULL BOARD OF DIRECTORS. X 13840 AT NOMINAL AMOUNT X 39 1264035 FMV PER BROKER X 6 1287458 ASSESSOR'S VALUE 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS OF GIFTS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 6 MASS AUDUBON DOES NOT HAVE ANY STOCKHOLDERS BUT IT DOES HAVE MEMBERS. MEMBERSHIP IS OPEN TO ALL INDIVIDUALS WHO SHARE THE MISSION OF PROTECTING THE MASSACHUSETTS ENVIRONMENT AND WHO PAY THE REQUIRED MEMBERSHIP DUES. BASIC MEMBERSHIP COSTS IN FY 2024 WERE $50 PER YEAR FOR AN INDIVIDUAL AND $70 PER YEAR FOR A FAMILY. MASS AUDUBON CURRENTLY HAS APPROXIMATELY 160,000 MEMBERS AND SUPPORTERS. IN ADDITION TO LENDING THEIR SUPPORT TO IMPORTANT ENVIRONMENTAL EDUCATION, ADVOCACY, LAND PROTECTION AND WILDLIFE CONSERVATION EFFORTS, MEMBERS RECEIVE FREE ADMISSION TO ALL MASS AUDUBON WILDLIFE SANCTUARIES, DISCOUNTS TO MASS AUDUBON PROGRAMS, COURSES AND GIFT SHOPS, AND A ONE-YEAR SUBSCRIPTION TO THE MASS AUDUBON NEWSLETTER (EXPLORE). FORM 990, PART VI, SECTION A, LINE 7A MASS AUDUBON MEMBERS ARE INVITED TO THE ANNUAL MEETING OF MEMBERS (HELD IN OCTOBER OR NOVEMBER OF EACH YEAR) TO VOTE ON THE ELECTION OF DIRECTORS, THE MEMBERSHIP OF THE AUDIT COMMITTEE, AND ANY OTHER MATTERS WHICH PROPERLY COME BEFORE THE MEETING. FORM 990, PART VI, SECTION A, LINE 7B MASS AUDUBON MEMBERS MUST APPROVE ANY AMENDMENTS OR ALTERATIONS TO THE BY-LAWS AND THE ARTICLES OF ORGANIZATION OF MASS AUDUBON AND ANY OTHER BUSINESS WHICH MAY PROPERLY COME BEFORE THE ANNUAL MEETING OR ANY OTHER MEETING OF THE MEMBERS DULY CALLED IN ACCORDANCE WITH THE BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS REVIEWED IN DETAIL BY THE MASS AUDUBON AUDIT COMMITTEE (A COMMITTEE ELECTED DIRECTLY BY THE MASS AUDUBON MEMBERSHIP EACH YEAR AT THE ANNUAL MEETING) AND WAS ALSO MADE AVAILABLE ELECTRONICALLY TO ALL MASS AUDUBON DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MASS AUDUBON REQUIRES DIRECTORS, OFFICERS, AND KEY EMPLOYEES TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EVERY YEAR. THESE INDIVIDUALS ARE INSTRUCTED TO REVIEW THE MASS AUDUBON CONFLICT OF INTEREST POLICY PRIOR TO COMPLETING THE QUESTIONNAIRE. THE COMPLETED FORMS ARE REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRE OF THE CHAIR IS REVIEWED BY THE TREASURER WHO REPORTS TO THE EXECUTIVE COMMITTEE. THE QUESTIONNAIRES ARE ON FILE AT THE MASS AUDUBON HEADQUARTERS IN LINCOLN AND ARE AVAILABLE FOR REVIEW BY ANY INTERESTED DIRECTOR OR OFFICER. THE BOARD OF DIRECTORS AND STAFF ARE ALSO VIGILANT DURING THE YEAR FOR ANY CONFLICTS OF INTEREST WHICH MAY ARISE AFTER COMPLETING THE ANNUAL QUESTIONNAIRES. AT THE BEGINNING OF A BOARD OR BOARD COMMITTEE DISCUSSION OF ANY ISSUE IN WHICH A DIRECTOR, OFFICER OR EMPLOYEE, A CLOSE FAMILY MEMBER OF A DIRECTOR, OFFICER OR EMPLOYEE, OR ANOTHER ORGANIZATION IN WHICH THEY HOLD A POSITION OF POWER MAY HAVE AN INTEREST, THE DIRECTOR, OFFICER OR EMPLOYEE IS REQUIRED TO DISCLOSE THAT INTEREST AND ABSTAIN FROM VOTING. THE DIRECTOR, OFFICER OR EMPLOYEE IS ALSO REQUIRED TO LEAVE THE ROOM WHILE THE DISCUSSION OF THIS ISSUE AND THE VOTING IS TAKING PLACE. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS AND POLICY FOR DETERMINING COMPENSATION FOR KEY EXECUTIVES AT MASS AUDUBON IS AS FOLLOWS: THE POLICY OF MASS AUDUBON IS TO ATTRACT AND RETAIN KEY EXECUTIVE TALENT BY PROVIDING A COMPETITIVE TOTAL COMPENSATION PACKAGE. IN DETERMINING COMPETITIVENESS, MASS AUDUBON LOOKS PRIMARILY TO COMPENSATION OFFERED BY OTHER LOCAL NON-PROFIT ORGANIZATIONS THAT ARE SIMILAR IN SIZE AND ALSO TAKES INTO ACCOUNT ANY SPECIAL CIRCUMSTANCES AFFECTING MASS AUDUBON. THE POLICY ALSO SUPPORTS PROVIDING APPROPRIATE KEY EXECUTIVE PAY-FOR-PERFORMANCE EARNING OPPORTUNITIES FOR ACHIEVING CHALLENGING, PRE-ESTABLISHED GOALS CONSISTENT WITH THE MISSION, TAX-EXEMPT PURPOSE, AND FINANCIAL RESOURCES OF MASS AUDUBON. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS RECOMMENDS TO THE BOARD OF DIRECTORS FOR ITS ACTION THE CASH AND NON-CASH COMPENSATION POLICIES, PROGRAMS AND AMOUNTS OF COMPENSATION, AS WELL AS MAJOR CHANGES IN MASS AUDUBON'S BENEFITS PLANS, APPLICABLE TO KEY EXECUTIVES OF MASS AUDUBON AS WELL AS TO ANY INDIVIDUAL/ORGANIZATION THAT OTHERWISE MEETS THE DEFINITION OF "DISQUALIFIED PERSON" IN THE INTERNAL REVENUE CODE. "KEY EXECUTIVE" IS DEFINED AS PRESIDENT, VICE PRESIDENT FOR OPERATIONS, VICE PRESIDENT FOR WILDLIFE SANCTUARIES AND PROGRAMS, VICE PRESIDENT FOR PHILANTHROPY, VICE PRESIDENT FOR MARKETING AND COMMUNICATIONS, AND ANY OTHER EXECUTIVE EARNING OVER $100,000 PER YEAR. "DISQUALIFIED PERSON" INCLUDES FOR PURPOSES OF THIS POLICY ANYONE ON THE BOARD OF DIRECTORS AND MAY, IN SPECIFIED CIRCUMSTANCES, BE DEEMED TO INCLUDE MEMBERS OF THE MASS AUDUBON COUNCIL. THE TERM IS FURTHER DEEMED TO INCLUDE ANY OTHER MASS AUDUBON EMPLOYEE EARNING MORE THAN $100,000 PER YEAR. THE EXECUTIVE COMMITTEE WILL: ENSURE THAT NO PART OF MASS AUDUBON'S NET EARNINGS INURE TO THE PRIVATE BENEFIT OF ANY INDIVIDUAL AND THAT ANY PAYMENT OF BENEFITS OR PERSONAL EXPENSES TO OR FOR THE BENEFIT OF SELECT INDIVIDUALS AND OTHER TRANSACTIONS POTENTIALLY BENEFITING ANY SUCH INDIVIDUALS ARE ANALYZED AND CAREFULLY APPROVED AS COMPENSATION FOR SERVICES TO MASS AUDUBON WITH THE BENEFITS TO THE INDIVIDUALS CLEARLY MEASURED AND CONSIDERED BY THE EXECUTIVE COMMITTEE. ESTABLISH AND REVIEW MASS AUDUBON'S OVERALL EXECUTIVE COMPENSATION POLICY TO ENSURE THAT THE POLICY CONTINUES TO SUPPORT MASS AUDUBON'S MISSION AND PURPOSE, ATTRACTS AND RETAINS KEY EXECUTIVES, AND PROVIDES COMPETITIVE TOTAL COMPENSATION OPPORTUNITIES AT REASONABLE COST. ACT ON BEHALF OF THE BOARD OF DIRECTORS IN SETTING EXECUTIVE TOTAL COMPENSATION POLICY, COMPENSATION PLANS, BENEFIT PLANS AND EXECUTIVE CONTRACTS FOR KEY ADMINISTRATORS, AND DEVELOPING RECOMMENDATIONS FOR THE BOARD OF DIRECTORS WITH RESPECT TO THE TOTAL COMPENSATION OF MASS AUDUBON'S KEY EXECUTIVES AND OF ANY DISQUALIFIED PERSONS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR A THOROUGH AND DISINTERESTED REVIEW OF APPROPRIATE TOTAL COMPENSATION FOR KEY EXECUTIVES. THE COMMITTEE WILL: ASSESS THE NATURE AND SCOPE OF EACH EXECUTIVE'S POSITION UNDER REVIEW BY THE COMMITTEE. ASSESS THE BASIS BY WHICH COMPENSATION WAS PAID TO THE KEY EXECUTIVE IN EACH COVERED POSITION, AS FOR EXAMPLE, EXCEPTIONAL PERFORMANCE, ADDITIONAL DUTIES, OR THE UNIQUE BACKGROUND EXPERIENCES, PERSONAL SKILLS, SPECIAL ABILITIES, AND BUSINESS CHALLENGES FACING MASS AUDUBON THAT REQUIRE USE OF THESE SKILLS AND ATTRIBUTES. OBTAIN APPROPRIATE AND COMPARABLE COMPENSATION MARKET DATA, SUCH AS DATA ON THE FOLLOWING: - SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS; - GEOGRAPHIC DIFFERENTIALS WHICH REFLECT THE COST OF LABOR IN THE GREATER BOSTON AREA; - THE AVAILABILITY OF SIMILAR SPECIALTIES IN THE GEOGRAPHIC AREA; - INDEPENDENT COMPENSATION SURVEYS; - IRS FORM 990 COMPENSATION INFORMATION FOR FUNCTIONALLY COMPARABLE POSITIONS; - ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE EMPLOYEE. THE EXECUTIVE COMMITTEE SHALL DOCUMENT THE BASIS FOR ITS DETERMINATION OF THE REASONABLE COMPENSATION FOR THOSE KEY EXECUTIVES UNDER ITS REVIEW INCLUDING PERFORMANCE ASSESSMENT OF THE KEY EXECUTIVE AND THE BASIS FOR DETERMINING THAT THE EXECUTIVE'S COMPENSATION WAS REASONABLE IN LIGHT OF THAT PERFORMANCE ASSESSMENT AND MARKET DATA. THE EXECUTIVE COMMITTEE WILL MAKE ITS RECOMMENDATIONS TO THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE BOARD OF DIRECTORS WILL PERIODICALLY REVIEW THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE WITH A VIEW TO MAKING SURE THAT NO MEMBER IS SUBJECT TO A CONFLICT OF INTEREST WHICH WOULD MAKE HIS OR HER PARTICIPATION IN THE REVIEW OF COMPENSATION INAPPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 MASS AUDUBON MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, RECORDS RETENTION POLICY, FEDERAL TAX RETURNS, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEB SITE (WWW.MASSAUDUBON.ORG) AS WELL AS UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGES IN SPLIT INTEREST AGREEMENTS 724,778. WHETSTONE WOOD TRUST FUND CO MASSACHUSETTS AUDUBON SOCIETY 208 SOUTH GREAT ROAD LINCOLN MA 01773 300174595 ACQUISITION & PRESERVATION OF LAND FOR WILD HABITAT & CONSERVATION PURPOSES MA 501(C)(3) LINE 12B, II MASSACHUSETTS AUDUBON SOCIETY INC 1 GIFT ANNUITIES (39) TRUST MA MASSACHUSETTS AUDUBON SOCIETY INC T 1 POOLED INCOME (12) TRUST MA MASSACHUSETTS AUDUBON SOCIETY INC T 1 UNITRUSTS (10) TRUST MA MASSACHUSETTS AUDUBON SOCIETY INC T 1 TRUST ON OUR BEHALF (1) TRUST MA MASSACHUSETTS AUDUBON SOCIETY INC T 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 WHETSTONE WOOD TRUST FUND E 435081 FAIR VALUE