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        <FormAndLineReferenceDesc>Part II, Line 5: Summarized Policy</FormAndLineReferenceDesc>
        <ExplanationTxt>As a Land Trust Alliance accredited land trust, Flanders has written multiple policies regarding monitoring, inspection, handling of violations and enforcement of conservation easements. The organization maintains a schedule of monitoring easements regularly and ensuring that the conservation values for which the easement was created are in fact being conserved.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 9: Organization Reporting of conservation easements.</FormAndLineReferenceDesc>
        <ExplanationTxt>Flanders is a land protection organization which may accept conservation easements which are an encumbrance on a property that creates a legally enforceable land preservation agreement for the purposes of conservation. Flanders does not recognize these easements as assets on the statement of financial position.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 4: Description of organization's collections and how it furthers its purpose.</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization maintains a collection of antique hand farm tools. These tools are part of the educational programs illustrating New England traditions such as raising farm animals, growing crops, making maple syrup and bee keeping. The Nature Center owns 284 artworks created by Natalie Van Vleck. Much of the collection is on display at the Nature Center's headquarters. This artwork is being preserved in accordance with a grant received by the Nature Center in 2000.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization's endowment consists of two categories of funds: 1)Current Operating and Project Funds, and 2)Long-term Funds. The long-term funds are invested to appreciate and generate on-going income or reserves to benefit the mission, programs or specific projects at Flanders. The long-term funds are unitized to reflect general funds that are unrestricted, and other funds to endow its mission programs. The Board allocates a certain percentage of the income from the invested funds to be drawn for operating expenses each year. All long-term funds are defined as to whether they are unrestricted, permanently restricted by donor instructions, temporarily restricted, or Board designated temporarily restricted (held as reserves for projects or invested to generate income for specific mission areas).</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Members are individuals and organizations who support the mission of the Flanders Nature Center &amp; Land Trust</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The finance committee reviewed the 990, then presented it to the board for review before filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Each member of the board of directors is required to sign a conflict of interest policy. If there is a conflict, the board member is asked to recuse themselves from participating in discussions and votes of the body.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The executive director performance is reviewed annually by the board of directors. That includes a written appraisal and performance plan.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, conflict of interest policy, and financial statements are provided upon request, either email or hard copy. Financial statements were also shared with constituents in 2022 in a printed annual report, and with the public on the Flanders website.</ExplanationTxt>
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