2025-07-28T09:17:43-00:00 2024-12-31 020522619 Rowley & Associates PC 46 N State Street Concord NH 03301 990 2024-01-01 020355374 Southeast Land Trust of New Hampshire SOUT 6037786088 247 North River Road Epping NH 03042 Brian Hart Executive Director 6037786088 2025-07-21 true Eric C Rowley P00581700 6032285400 2025-07-28 2024 2025-03-06 01:10:19Z Brian Hart Executive Director Durham NH 03824 13482497 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 27,000 acres of open spaces in south 19 19 21 189 0 8062545 11214592 57904 6867 298250 525728 554242 89866 8972941 11837053 0 0 1233697 1508360 84900 93713 211263 3629081 6913698 4947678 8515771 4025263 3321282 41366996 44697271 357084 58702 41009912 44638569 X To protect and sustain the significant lands in our community for clean water, fresh food, outdoor recreation, healthy forests, and wildlife. false false 6406859 LAND CONSERVATION SELT conserved or assisted in the protection of 1,338 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 acquisition of fee lands and easements and three assists for partners. Under our Living Landscapes initiative, SELT completed nine projects. Highlights included the donation of 140 acres in Atkinson, with a completed trail system and covered bridge, known as the Schafer Woods, and the donation of conservation easements, one in Hampton on 21 acres and another on 32 acres known as Ardnaberry in Rye. In Barrington, SELT acquired 144 acres along the Isinglass River, now known as the O Connell Family Woods. In addition, SELT acquired three separate tracts from the Bedford family, all of which were critical wildlife habitat along Stonehouse Brook and Mallego Brook and adjacent to Stonehouse Forest. CONTINUED ON SCHEDULE O 463305 LAND MANAGEMENT At the end of 2024, SELT owned 45 distinct fee-owned properties, an increase of four year over year, and totaling 11,284 acres. SELT focused on installation of new trail systems, maintenance of existing trails, maintaining fields, invasive plant removal, wildlife habitat, forest health, and addressing trespasses and encroachments. Some of the projects completed include The Birch Ridge Community Forest in New Durham where 20 acres of early successional habitat was created and 35 acres of timber stand improvement was conducted. This work was the final phase of a larger scale management project that began in 2020 A wetlands crossing was replaced at Brown Brook Forest in Fremont. This replacement provided better access to the property for future management as well as re-established better connectivity of the wetland that is separated by the crossing a two-mile trail public trail system was maintained and signed, with a parking lot constructed, to welcome the public to Schafer Woods in Atkinson. 441936 OUTREACH EDUCATION In 2024, SELT continued the All-Terrain Learning Adventures ATLAS program, a nature-based education initiative designed to connect children aged 5-12 to the natural world through partnerships with the Epping and Raymond school districts and the University of New Hampshire Cooperative Extension. SELT provided 878 students from Epping Middle School and Lamprey River Elementary School opportunities for child-led wild play, allowing room to creatively discover a passion for the natural world while encouraging an evergreen love of nature and cultivating the next generation of conservationists. SELT also hosted the inaugural Camp ATLAS for two weeks serving 40 youth. SELT continued its intentional expansion of engagement programming with 1,933 attendees at the 92 volunteer workdays, field trips, programs, and major events hosted at SELT properties and the Mathey Center. Programming included Wildlife Wednesdays, Little SELTie Story Time, guest speakers, hikes, educational presentations, and more. CONTINUED ON SCHEDULE O 202337 6867 7514437 true true false false false true true false false true true false false false true true true false false false false false false true true false false false false false false false false false false true false false true true false false true false false false false true 37 0 true 21 true false false false false false true true false false false false false false X 19 19 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 147977 0 19004 Beverly Shadley Deputy Director 040.00 X X 139600 0 1343 Duane Hyde Land Conservation Director 040.00 X X 110400 0 1304 Brent Merriam President 004.00 X X 0 0 0 Peter Bergh Vice President 004.00 X X 0 0 0 Pam Hall Treasurer 004.00 X X 0 0 0 Haley Andreozzi Secretary 004.00 X 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 Bruce Goodwin Director 002.00 X 0 0 0 Reggie Hall Director 002.00 X 0 0 0 Philip Lovejoy 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 Samuel Reid 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 Roger Stephenson Director 002.00 X 0 0 0 Jim Varn Director 002.00 X 0 0 0 John Wallace Director 002.00 X 0 0 0 Alison Watts Director 002.00 X 0 0 0 397977 21651 3 false false false 154254 32201 1984099 9044038 4237550 11214592 Contracted services 541900 6867 6867 6867 332625 332625 65090 65090 65090 65090 934480 875000 731734 884643 202746 -9643 193103 -9643 202746 35193 32201 29067 6126 6126 1844 1844 1844 Other income 900099 16806 16806 16806 11837053 15874 606587 0 0 0 0 397977 177584 148499 71894 0 896415 744652 148170 3593 46297 33006 10589 2702 69428 49498 15879 4051 98243 70041 22469 5733 0 51810 50464 1346 80295 80295 0 93713 93713 0 489141 443812 38866 6463 2353 1828 525 72214 32836 27799 11579 0 0 18754 15828 2019 907 62630 26716 35914 0 19733 10730 7477 1526 0 0 185887 17096 168791 67042 19044 47998 Conservation easement and other project costs 5748624 5748624 Gate, sign and bridge costs 6040 6040 Printing and copying 36584 20069 7687 8828 Property taxes 36655 36655 35936 9914 25748 274 8515771 7514437 790071 211263 353491 488476 4452871 3740931 6082799 4103276 3420 5474 6363 58686 28306056 555734 22921216 27750322 5452062 7262248 943822 985400 1150952 302458 41366996 44697271 49584 54252 4500 1450 300000 3000 3000 357084 58702 X 11366214 11749738 29643698 32888831 41009912 44638569 41366996 44697271 3321282 307375 X false true X true true true X 8347717 7388752 7321201 8062545 11214592 42334807 8347717 7388752 7321201 8062545 11214592 42334807 2152763 40182044 67088 87471 121782 271205 332625 880171 523 3174 6923 504938 16806 532364 43747342 107150 0.91850 0.93850 X Part II Section B Line 10 2020 Other Income 2021 Other Income 2022 Other Income 2023Other income 1,276 and Increase in appraised value of realized life estate held for resale 503,662. 2024 Other Income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 110000 5360 413485 true true X X X 282 16755.00 1 true 2003.65 176006 122133 10468 4334 753 127514 114320 12936 4363 760 122133 137485 -17399 4991 775 114320 119706 23749 5223 747 137485 110622 13962 4155 723 119706 1.00000 true false 21813766 21813766 6201800 431546 5770254 290490 124188 166302 27750322 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Security deposits 3000 3000 X 12144428 307375 307375 11837053 11837053 8515771 8515771 8515771 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. X X X X X X X true Demont Associates 2 Monument Square Ste 700 Portland ME 04101 Counsel Planning Study false 93713 93713 MA NH Film Fest 22618 9139 13479 1300 99 1300 545 Trail Fest 18997 18425 572 431 975 1732 1 25779 4637 21142 2310 15316 75 4984 67394 32201 35193 3610 15846 2350 7261 29067 6126 Laurie Smith Exterus Business Furniture Board Member 564 Sold furniture to SELT false Part IV Line 1 SELT entered into a contract in 2023 with Exterus Business Furniture to acquire additional furniture for the Mathey Center for People and Nature due to additional staff. Board member Laurie Smith is an employee of Exterus Business Furniture. In 2021, SELT solicited proposals from RedThread and Exterus Business Furniture for furniture for the Mathey Center. We analyzed the proposals and all of the options, and our conclusion then was that both companies had a very similar pricing structure. However, we were able to get to a finer level of detail with Exterus Business Furniture, which offered a more complete understanding of the full cost to fit out the building, and it was clear that Exterus was more cost effective. Ultimately, staff recommended and the Board selected Exterus Business Furniture. Part IV Line 1 As with the 2021 purchase, Exterus priced the furniture based on the Omnia contract, which is a nationally bid contract that is available to government and nonprofit organizations. The average overall discount for our order is 64.8 from list on all products. The proposed furniture purchase was reviewed by the Executive Director and presented to the Board for consideration with the recommendation to proceed with the purchase. The Board voted unanimously to authorize the purchase from Exterus Business Furniture, confirming its 2021 findings that their pricing 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 the continued use of Exterus Business Furniture to provide additional furniture for The Mathey Center 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 1 Following the 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 additional purchase. A legal notice of the transaction to the Fosters Daily Democrat - Seacoast Online which published it on or about May 12, 2023. Part IV Line 1 A small purchase followed in 2024. Under New Hampshire state law, no notification to the NH Division of Charitable Trusts was required, since the purchase fell below the statutory limit. X 15 285147 Fair Market Value X 9 3952403 FMV and Net Book Value 1 false false false Form 990, Part III, Line 4d Program Service Expenses 176,006, Grants and allocations 0, Revenue 6,867 EASEMENT STEWARDSHIP SELT monitored all 232 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 three full-time staff members and seasonal staff. Monitoring was completed primarily through site visits with monitoring using remote imagery conducted on 43 of the easements. SELT also hosted three tailored workshops and published a semi-annual Everlasting newsletter for easement landowners. 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. No major violations were identified during 2024. In total, staff and volunteers spent 2,004 hours on easement Form 990, Part III, Line 4d Program Service Expenses 23,565, 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 4d Program Service Expenses 2,766, Grants and allocations 0, Revenue 0 FLEXIBILITY FOR THE FUTURE LLC A single member limited liability company for which SELT is the sole member, is a real estate management and development company that owns an off-grid home and 647-acres of forestland with an undetermined use. Form 990, Part III, Line 4a LAND CONSERVATION CONTINUED SELT completed two projects under our Clean Drinking Water program one was the 557-acre Jones Brook conservation easement in Milton, helping consolidate a block of unfragmented lands. SELT also assisted the Town of Stratham with the acquisition of the Ross Tract, an in-holding in Stratham Hill Park that protects the drinking water wells for the Stratham Memorial School. Under our Farmland initiative, two farms were protected SELT conserved the Smith Great Bay Farm in Greenland, Newington and Portsmouth in partnership with the Town of Greenland, one of the last remaining dairy farms in the region. In Brentwood, SELT and the Town partnered to acquire a conservation easement on the Fuller land, which included an Option to Purchase at Agricultural Value OPAV, providing the best chance for the land to remain owned and operated as a farm. Form 990, Part III, Line 4c OUTREACH EDUCATION CONTINUED In April, SELT hosted the 14th annual Wild Scenic Film Festival at The Music Hall which had over 650 attendees. SELT also hosted a Conservation Celebration and Annual Meeting at Burley Farms in June with over 167 attendees. Finally, in October SELT hosted TrailFest which saw over 1,000 people attend for the third consecutive year, offering trail running, field trips, live animal presentations, rock splitting demos, and other nature-based education activities. Volunteers continued to make an immense impact with SELT. 188 volunteers helped with office work, trail work, habitat management, outreach events, and more. In total, volunteers contributed 6,418 hours of time, valued at 214,938 of donated services. 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 during the annual financial audit of the Organization, each member of the Board of Directors receives a Related Party questionnaire. This questionnaire consists of questions designed to confirm the Board Members knowledge of or participation in any related party transactions. The questionnaire is signed and submitted by the Board Member and reviewed by the Executive Director and auditors. Additionally, the Conflict of Interest Policy has a disclosure process which Board Members and other Covered Persons should follow if a there is a potential Conflict of Interest. 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 Board President and Executive Director researched publicly available information from Form 990s about the current compensation for Executive Directors for similar non-profit organizations. He 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 16750 1039305 SELT Flexibility for the Future LLC 247 North River Road Epping NH 03042 332158337 Real estate management and development. NH 1015302 SELT