2024-11-06T13:39:32-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2023-01-01 042104768 NATIVE PLANT TRUST INC NATI 7745195555 321 COMMONWEALTH ROAD SUITE 204 WAYLAND MA 01778 TIMOTHY JOHNSON CEO 7745195555 2024-11-05 1 0 DANIELLE NIHILL P01350943 7819821001 2024-11-05 2023 2024-10-15 13:58:12Z TIMOTHY JOHNSON 321 COMMONWEALTH ROAD SUITE 204 WAYLAND MA 01778 15822245 0 X WWW.NATIVEPLANTTRUST.ORG X 1932 MA CONSERVE & PROMOTE NEW ENGLAND'S NATIVE PLANTS TO ENSURE HEALTHY, BIOLOGICALLY DIVERSE LANDSCAPES. 17 16 56 284 51586 0 3758735 1946688 741593 748387 336968 2631305 770120 1026981 5607416 6353361 0 0 0 0 2297895 2557281 0 0 321308 1308074 1668040 3605969 4225321 2001447 2128040 18966553 22211979 1331254 3492190 17635299 18719789 X THE ORGANIZATION'S MISSION IS TO CONSERVE AND PROMOTE NEW ENGLAND'S NATIVE PLANTS TO ENSURE HEALTHY, BIOLOGICALLY DIVERSE LANDSCAPES. 0 0 738781 0 43193 CONSERVATION - OUR WORK WITH RARE AND ENDANGERED PLANTS INCLUDED RARE PLANT MONITORING AND DEMOGRAPHIC STUDY, SEED BANKING AND GERMINATION RESEARCH, INVASIVE SPECIES REMOVAL, FIELD WORK, AND IN SITU RESTORATION. WORK ON THE NEXT EDITION OF "FLORA CONSERVANDA", A COMPREHENSIVE REPORT ON PLANT CONSERVATION PRIORITIES IN NEW ENGLAND CONTINUED WITH AN ANTICIPATED PUBLICATION DATE IN LATE 2024/EARLY 2025. THIS REPORT IS CREATED IN PARTNERSHIP WITH THE ORGANIZATION'S NEW ENGLAND PLANT CONSERVATION PROGRAM PARTNERS INCLUDING THE SIX STATE NATURAL HERITAGE PROGRAMS. IN 2023, 280 TRAINED PLANT CONSERVATION VOLUNTEERS SPENT 5,530 HOURS CONDUCTING 555 SURVEYS FOR RARE PLANTS. THE DATABASE WILL ALSO MAKE IT EASIER TO TRANSFER INFORMATION TO PARTNER ORGANIZATIONS. OVER 600,000 SEEDS, REPRESENTING 85 ACCESSIONS OF 68 GLOBALLY RARE OR IMPERILED SPECIES WITH A HIGH RISK OF EXTINCTION, WERE ADDED TO THE RARE SEED BANK. CONSERVATION STAFF AUGMENTED POPULATIONS OF THE GLOBALLY RARE JESUP'S MILK VETCH (ASTRAGALUS ROBBINSII VAR. JESUPII) AS WELL AS POPULATIONS OF ANNUAL ROSE GENTIAN (SABATIA STELLARIS) WITH TRANSPLANTS. 727668 0 133826 HORTICULTURE - THE HORTICULTURE PROGRAM, BASED AT GARDEN IN THE WOODS AND NASAMI FARM, FOCUS ON THE MANAGEMENT OF GARDEN IN THE WOODS, ECOLOGICAL HORTICULTURE, AND THE PRODUCTION OF NATIVE NEW ENGLAND PLANTS. GARDEN IN THE WOODS WELCOMED 16,600 VISITORS IN ITS 6 MONTH OPEN SEASON. NEW BRIDGES WERE INSTALLED OVER HOP BROOK BRIDGE THANKS TO MASS CULTURAL COUNCIL AND A GENEROUS DONOR. HORTICULTURAL STAFF ADDED 14,725 PLANTS AND 62 SPECIES TO THE GARDEN IN 2023, ALL GROWN FROM SEED58% OF THESE WERE SOURCED FROM WILD POPULATIONS WITH PERMISSION FROM LANDOWNERS. PILOT SEED PRODUCTION PLOTS WERE ESTABLISHED FOR 5 COMMON NATIVE PLANT SPECIES THAT ARE IN HIGH DEMAND IN THE RESTORATION AND HORTICULTURE TRADE AS PART OF THE WORK WITH THE NORTHEAST SEED NETWORK. CONSTRUCTION WAS COMPLETED ON A SEED PROCESSING QUONSET AND CONSTRUCTION BEGAN ON A WALK-IN SEED STORAGE COOLER/FREEZER. NURSERY STAFF AT NASAMI FARM PRODUCED OVER 61,000 PLANTS FROM SEED INCLUDING 48,000 FOR RETAIL SALES AND CONTRACTED GROWS. 558308 0 214506 PUBLIC PROGRAMS - PUBLIC PROGRAMS OFFERED 132 COURSES IN 2023 REACHING 2,240 REGISTRANTS. SIXTY-SIX OF THESE WERE VIRTUAL PROGRAMS ACCESSIBLE TO LEARNERS EVERYWHERE, AN INCREASE OF 50% IN ONLINE OFFERINGS OVER 2022. THE DEPARTMENT ALSO HOSTED A SEED-FOCUSED WORKSHOP BY JEWELRY DESIGNER SERGEY JIVETIN AND A TALK BY DIANE WILSON, AUTHOR OF THE SEED KEEPER. TWO SYMPOSIA WERE CONVENED, ONE ON SEEING THE FOREST AND THE TREES: EXPLORING THE SOCIAL HISTORY OF THE OUTDOORS AND ONE ON NATIVE PLANTS AND CLIMATE CHANGE. A NEW VISITING ARTIST PROGRAM WAS LAUNCHED WITH COMPOSER CHRISTINE SOUTHWORTH, WHO PRESENTED A LIVE SOUND PERFORMANCE ENTITLED "MUSHROOM MODULATIONS" IN JUNE 2023. 921173 1309742 VISITOR CENTER - RETAIL OPERATIONS AT GARDEN IN THE WOODS AND NASAMI FARM SERVE MEMBERS (WITH DISCOUNTS), VISITORS, AND WHOLESALE CUSTOMERS BY OFFERING A LARGE SELECTION OF KNOWN-PROVENANCE NATIVE PLANTS THEY COULD FIND NOWHERE ELSE, PLUS BOOKS AND MERCHANDISE RELATED TO BOTANY, HORTICULTURE, AND CONSERVATION. THE ORGANIZATION SOLD OVER 103,000 NATIVE PLANTS, AN INCREASE OF 30% OVER 2022. WITH A LIMITED SELECTION OF NATIVE PLANTS AT NURSERIES AND GARDEN CENTERS, AND FEW OF THESE OFFERING WILD-TYPE PLANTS OF KNOWN PROVENANCE, NATIVE PLANT SALES REMAIN A CRITICAL POINT OF DELIVERY ON THE ORGANIZATION'S MISSION.MEMBERSHIP - SERVED 6,542 MEMBER HOUSEHOLDS WITH A RANGE OF BENEFITS, INCLUDING E-COMMUNICATIONS, PUBLICATIONS, EDUCATION AND NURSERY DISCOUNTS, RECIPROCAL ADMISSIONS PROGRAMS, AND SPECIAL EVENTS. 921173 1309742 2945930 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 1 56 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA CT ME NH RI X X TIMOTHY JOHNSON 7745195555 321 COMMONWEALTH ROAD SUITE 204 WAYLAND MA 01778 DEBBI EDELSTEIN EXECUTIVE DIRECTOR 40.00 X X 201864 0 11316 WILLIAM HUYETT CHAIR 10.00 X X 0 0 0 KENDY HESS VICE CHAIR 3.00 X X 0 0 0 SUSAN SCHADLER TREASURER 3.00 X X 0 0 0 CHARLES FAYWEATHER CLERK 3.00 X X 0 0 0 CHRISTINE BATTAT TRUSTEE 3.00 X 0 0 0 ABBY COFFIN TRUSTEE 3.00 X 0 0 0 WILLIAM CONSTABLE TRUSTEE 3.00 X 0 0 0 DAVID COUGHLAN TRUSTEE 3.00 X 0 0 0 ARABELLA DANE TRUSTEE 3.00 X 0 0 0 SUZANNE GROET TRUSTEE 3.00 X 0 0 0 LISA KISSEL TRUSTEE 3.00 X 0 0 0 SHARON MALT TRUSTEE 3.00 X 0 0 0 DAVID MARTLAND TRUSTEE 3.00 X 0 0 0 ELIZABETH ZIBBY PYLE TRUSTEE 3.00 X 0 0 0 AMIRA QURAISHI TRUSTEE 3.00 X 0 0 0 THOMAS STONE TRUSTEE 3.00 X 0 0 0 TRACEY WILLMOT DIRECTOR OF PHILANTHROPY 40.00 X 134208 0 11316 336072 0 22632 2 0 1 0 NATHANIEL COOK 16 RIPLEY RD MONTAGUE MA 01351 CONSTRUCTION 136886 1 94190 1852498 397465 1946688 PROGRAM SERVICE REVENUE 541900 626097 626097 ADMISSIONS 541900 122290 122290 748387 261842 261842 9885 9885 12630 0 12630 12630 12630 10924673 8555210 2369463 2369463 2369463 1918140 913674 1004466 952880 51586 6353361 1701267 51586 2653820 213180 40504 153490 19186 1908243 1488100 264759 155384 51726 37629 7980 6117 232229 163142 43683 25404 151903 112370 24515 15018 234775 234775 3813 3813 312363 240347 39573 32443 51262 51157 105 507995 426815 29704 51476 182713 119120 58511 5082 56473 43933 1707 10833 238499 205879 32620 61019 61019 19128 16934 1829 365 4225321 2945930 958083 321308 1079456 1011103 3739047 3434741 219786 220626 82554 87413 35296 57526 5820383 3174235 2562485 2646148 10558610 12161277 689319 2593145 18966553 22211979 171890 314179 140903 144684 1018461 3033327 1331254 3492190 X 4643776 4857947 12991523 13861842 17635299 18719789 18966553 22211979 X 2128040 -1137823 94273 X 0 1 X 1 0 X 2296951 2379073 2385123 3758735 1946688 12766570 2296951 2379073 2385123 3758735 1946688 12766570 2595369 10171201 78951 135351 160488 211612 284357 870759 -28977 229 10706 20922 51586 54466 13691795 8989636 0.74290 0.75340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7886987 340170 1455923 310629 9372451 9463869 253602 -1541626 288858 7886987 8545852 165859 1048443 296285 9463869 7028688 904049 870479 257364 8545852 6046454 17273 1204174 239213 7028688 0.00000 0.68910 0.31090 0 0 962966 962966 3515542 2055689 1459853 689891 535618 154273 651984 582928 69056 2646148 DEVELOPMENT OF WEBSITES, NET 599480 RIGHT OF USE ASSET, NET OF AMORTIZA 1885643 BENEFICIAL INTEREST IN THIRD PARTY 108022 2593145 ANNUITY PAYABLE 9382 LIABILITY UNDER UNITRUST AGREEMENT 1098296 LEASE LIABILITIY 1925649 3033327 X 5540900 -1137823 234902 94273 -808648 6349548 3813 3813 6353361 4456410 234902 234902 4221508 3813 3813 4225321 PART V, LINE 4: THE PRIMARY LONG-TERM FINANCIAL OBJECTIVE IS TO PRESERVE THE VALUE OF THE ENDOWMENT INVESTMENT PORTFOLIO. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD, WHICH REQUIRES THE ORGANIZATION TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS NET ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION DETERMINED THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 94,273. X X X 0 0 0 0 0 0 0 0 0 DEBBI EDELSTEIN EXECUTIVE DIRECTOR 201864 0 0 0 0 0 5000 0 6316 0 213180 0 0 0 PART I, LINE 3 THE PROCESS FOR REVIEWING THE EXECUTIVE DIRECTOR'S COMPENSATION HAS TWO PARTS: AN ANNUAL REVIEW AND AN IN-DEPTH REVIEW AS PART OF A REVIEW OF ALL EMPLOYEE COMPENSATION AT REGULAR INTERVALS. THE ANNUAL PROCESS INCLUDES A REVIEW BY THE GOVERNANCE COMMITTEE OF EXECUTIVE COMPENSATION AT SIMILAR ORGANIZATIONS, GENERALLY AS PUBLISHED IN THEIR 990S. THE GOVERNANCE COMMITTEE, IN CONSULTATION WITH THE FINANCE COMMITTEE, RECOMMENDS ANY ADJUSTMENT TO THE EXECUTIVE DIRECTOR'S COMPENSATION. THAT RECOMMENDATION IS PRESENTED TO THE FULL BOARD FOR REVIEW AND VOTE AND IS DOCUMENTED IN THE MEETING MINUTES. THE LAST IN-DEPTH COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR WAS IN 2023, AND INCLUDED EXAMINATION OF COMPREHENSIVE STUDIES COMPILED BY EXTERNAL ENTITIES. X 5 397465 FMV 0 1 0 SCHEDULE M, PART I, COLUMN B COLUMN B IS BASED ON THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 1A THE BYLAWS STATE: "THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE CHAIR, VICE CHAIR(S), TREASURER, CLERK, EXECUTIVE DIRECTOR, AND OTHER TRUSTEES AS DETERMINED FROM TIME TO TIME BY THE TRUSTEES. UNLESS THE TRUSTEES OTHERWISE DETERMINE, THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE POWERS OF THE TRUSTEES DURING INTERVALS BETWEEN MEETINGS OF THE TRUSTEES, EXCEPT FOR THE POWERS SPECIFIED IN SECTION 55 OF CHAPTER 156B. UNLESS THE TRUSTEES OTHERWISE DESIGNATE, THE EXECUTIVE COMMITTEE SHALL CONDUCT ITS AFFAIRS AS NEARLY AS MAY BE FEASIBLE IN THE SAME MANNER AS IS PROVIDED IN THESE BYLAWS FOR THE TRUSTEES. THE MEMBERS OF ANY COMMITTEE SHALL REMAIN IN OFFICE AT THE PLEASURE OF THE TRUSTEES." FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, TREASURER, AND MEMBERS OF THE FINANCE COMMITTEE REVIEW A DRAFT OF THE FORM 990. THE CHAIR OF THE BOARD AND THE TREASURER REVIEW SCHEDULE B. THE ENTIRE BOARD HAS THE OPPORTUNITY TO REVIEW THE FINAL VERSION BEFORE VOTING TO APPROVE IT FOR SUBMITTAL TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL MEMBERS OF THE BOARD OF TRUSTEES AND ITS COMMITTEES, OFFICERS, THE EXECUTIVE DIRECTOR, MEMBERS OF SENIOR MANAGEMENT, AND EMPLOYEES WITH PURCHASING AND/OR HIRING RESPONSIBILITIES OR AUTHORITY SHALL COMPLETE A WRITTEN DISCLOSURE FORM LISTING ALL REPORTABLE CONFLICTS OR CONFIRMING THAT THERE ARE NO CONFLICTS TO REPORT. THE GOVERNANCE COMMITTEE SHALL REVIEW ALL FORMS COMPLETED BY THE TRUSTEES, OFFICERS, AND COMMITTEE MEMBERS AND THE EXECUTIVE DIRECTOR SHALL REVIEW ALL FORMS COMPLETED BY EMPLOYEES TO DETERMINE APPROPRIATE RESOLUTION IN ACCORDANCE WITH THE POLICY. IF A CONFLICT ARISES DURING THE YEAR, THE TRUSTEE, OFFICER, OR COMMITTEE MEMBER SHALL IMMEDIATELY NOTIFY THE CHAIR OF THE GOVERNANCE COMMITTEE, WHO WILL DETERMINE APPROPRIATE RESOLUTION; EMPLOYEES SHALL IMMEDIATELY NOTIFY THE EXECUTIVE DIRECTOR, WHO WILL DETERMINE APPROPRIATE RESOLUTION. THE GOVERNANCE COMMITTEE SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING TRUSTEES, OFFICERS, COMMITTEE MEMBERS, AND THE EXECUTIVE DIRECTOR. THE CHAIR OF THE GOVERNANCE COMMITTEE SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING MEMBERS OF THE GOVERNANCE COMMITTEE. THE CHAIR OF THE BOARD OF TRUSTEES SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING THE CHAIR OF THE GOVERNANCE COMMITTEE. THE EXECUTIVE DIRECTOR SHALL BE RESPONSIBLE FOR MAKING ALL DECISIONS CONCERNING RESOLUTIONS OF CONFLICTS INVOLVING EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR REVIEWING THE EXECUTIVE DIRECTOR'S COMPENSATION HAS TWO PARTS: AN ANNUAL REVIEW AND AN IN-DEPTH REVIEW AS PART OF A REVIEW OF ALL EMPLOYEE COMPENSATION AT REGULAR INTERVALS. THE ANNUAL PROCESS INCLUDES A REVIEW BY THE GOVERNANCE COMMITTEE OF EXECUTIVE COMPENSATION AT SIMILAR ORGANIZATIONS, GENERALLY AS PUBLISHED IN THEIR 990S. THE GOVERNANCE COMMITTEE, IN CONSULTATION WITH THE FINANCE COMMITTEE, RECOMMENDS ANY ADJUSTMENT TO THE EXECUTIVE DIRECTOR'S COMPENSATION. THAT RECOMMENDATION IS PRESENTED TO THE FULL BOARD FOR REVIEW AND VOTE AND IS DOCUMENTED IN THE MEETING MINUTES. THE LAST IN-DEPTH COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR AND FULL STAFF WAS IN 2023, AND INCLUDED EXAMINATION OF COMPREHENSIVE STUDIES COMPILED BY EXTERNAL ENTITIES. FOR STAFF, A MORE INFORMAL COMPENSATION REVIEW OCCURS ANNUALLY AS PART OF THE BUDGETING PROCESS AND WHENEVER THERE ARE VACANCIES TO BE FILLED. SINCE 2013, INCREASES TO THE EXECUTIVE DIRECTOR'S SALARY HAVE MATCHED, BUT NOT EXCEEDED, THE PERCENTAGE INCREASE GIVEN TO THE FULL STAFF. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND THROUGH VARIOUS THIRD-PARTY WEBSITES. FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE. FORM 990, PART XI, LINE 9: CHANGES IN VALUE OF SPLIT-INTEREST 94,273.