2025-02-20T13:58:27-06:00 2024-05-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-06-01 066098244 NEW CANAAN LAND CONSERVATION TRUST INC NEWC 2039721270 PO BOX 425 NEW CANAAN CT 06840 JOHN WINTER EXECUTIVE DIRECTOR 2039721270 2025-02-20 1 1 GARRETT M HIGGINS P00543209 9143818900 2025-02-13 2023 2025-03-06 01:10:19Z NEW CANAAN LAND TRUST JOHN WINTER PO BOX 425 NEW CANAAN CT 06840 1036879 0 X WWW.NEWCANAANLANDTRUST.ORG X 1967 CT THE NEW CANAAN LAND TRUST CONSERVES AND PROVIDES STEWARDSHIP OF UNDEVELOPED LAND FOR WILDLIFE HABITAT, OPEN SPACE, AND TO PRESERVE THE TRADITIONAL CHARACTER OF NEW CANAAN. THE ORGANIZATION ALSO OFFER OUTINGS AND EVENTS TO ENHANCE COMMUNITY UNDERSTANDING AND ENJOYMENT OF ITS PROTECTED LAND. 16 16 3 50 0 0 420544 1019593 0 0 910 17118 -7215 168 414239 1036879 6000 9500 0 0 123613 161386 0 0 29142 172125 266648 301738 437534 112501 599345 28671085 29517383 6859 187486 28664226 29329897 X THE MISSION OF THE NEW CANAAN LAND TRUST IS TO FOSTER A CONNECTION BETWEEN THE NEW CANAAN COMMUNITY AND ITS NATURAL RESOURCES THROUGH THE CONSERVATION AND SUSTAINABLE STEWARDSHIP OF OUR OPEN SPACE. 0 0 341412 9500 0 OPEN SPACE PROTECTION PROGRAM: WORKS TO PERMANENTLY CONSERVES LAND AND WATER RESOURCES IN NEW CANAAN TO PROTECT WILDLIFE HABITAT AND OPEN SPACE. MADE PROGRESS TOWARDS LAND PROTECTION OBJECTIVES IDENTIFIED IN 2020-2040 STRATEGIC CONSERVATION PLAN INCLUDING ENGAGING NEW LANDOWNERS IN POTENTIAL CONSERVATION PROJECTS.LAND STEWARDSHIP PROGRAM: WORKS TO PROTECT AND, WHERE APPROPRIATE, ENHANCE THE CONSERVATION VALUES OF THE FEE PROPERTIES AND EASEMENTS IN OUR PORTFOLIO. ACCOMPLISHMENTS INCLUDE CONSTRUCTION OF NEW TRAILS, MANAGING INVASIVE SPECIES, RESTORING HISTORIC STONE WALLS, AND ADDRESSING ENCROACHMENT ISSUES.COMMUNITY ENGAGEMENT PROGRAM: WORKS TO CONNECT PEOPLE WITH OUR MISSION THROUGH OUTINGS AND EVENTS. ACCOMPLISHMENTS INCLUDE WORKING WITH STEWARDSHIP INTERNS, HOSTING VOLUNTEER DAYS, AND OFFERING A DIVERSE SET OF EDUCATIONAL PROGRAMMING. 341412 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 21 0 3 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JOHN WINTER 2039721270 PO BOX 425 NEW CANAAN CT 06840 ROBIN FRYER PRESIDENT 5.00 X X 0 0 0 CRISTEN COTTRELL VICE PRESIDENT 5.00 X X 0 0 0 NANCY BEMIS SECRETARY 2.00 X X 0 0 0 DAVID KELLY TREASURER 2.00 X X 0 0 0 ARTHUR BERRY TREASURER THRU 11/23 2.00 X X 0 0 0 ROBIN BATES-MASON DIRECTOR 2.00 X 0 0 0 SUSAN BERGEN DIRECTOR 5.00 X 0 0 0 TOM CRONIN DIRECTOR 2.00 X 0 0 0 NEWELL COTTON DIRECTOR 2.00 X 0 0 0 JOHN FUSEK DIRECTOR 2.00 X 0 0 0 AINSLEY HAYES DIRECTOR 2.00 X 0 0 0 SARAH HERING DIRECTOR 2.00 X 0 0 0 DAVID HUNT DIRECTOR THRU 11/23 2.00 X 0 0 0 EADS JOHNSON DIRECTOR 2.00 X 0 0 0 EMILY NISSLEY DIRECTOR THRU 11/23 2.00 X 0 0 0 MICHELLE RILEY DIRECTOR 2.00 X 0 0 0 TOM REYNOLDS DIRECTOR 5.00 X 0 0 0 ELIZABETH SANFORD DIRECTOR 10.00 X 0 0 0 CHRISTOPHER SCHIPPER DIRECTOR 5.00 X 0 0 0 ALFRED TIBBETS DIRECTOR THRU 11/23 2.00 X 0 0 0 JOHN WINTER EXECUTIVE DIRECTOR 40.00 X 90815 0 0 90815 0 0 0 0 0 0 0 194404 150000 675189 400 1019593 17118 17118 MISC. INCOME 900099 168 168 168 1036879 0 0 17286 X 9500 9500 91806 78035 9181 4590 57498 48873 5750 2875 12082 10270 1208 604 287 287 25315 25315 4035 4035 137432 137432 16311 1098 15213 25470 14645 7825 3000 2086 424 929 733 11715 11715 261 261 11980 7468 2385 2127 884 884 6496 6496 12276 3069 9207 LAND STEWARDSHIP 12100 12100 437534 341412 66980 29142 441244 322393 284046 688040 900 900 28087450 30912 27557674 28056538 385421 447712 1800 1800 28671085 29517383 6859 32170 0 5316 0 150000 6859 187486 X 28542281 29216067 121945 113830 28664226 29329897 28671085 29517383 X 599345 66326 X X 0 1 X 1 0 X 362311 338098 350358 420544 1019593 2490904 362311 338098 350358 420544 1019593 2490904 520682 1970222 5458 1522 776 910 17118 25784 168 168 2516856 0.78280 0.84590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2023 AMOUNT: $ 168. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 13 51.00 0 0 0 1 1 75.00 2000 1 27693112 27693112 355360 355360 6725 4484 2241 32253 26428 5825 28056538 X 1099405 235 66326 66561 1032844 4035 4035 1036879 433734 235 235 433499 4035 4035 437534 PART II, LINE 5: THE NEW CANAAN LAND TRUST HAS AN EASEMENT ENFORCEMENT POLICY WHICH PROVIDES GUIDELINES FOR VIOLATION RESPONSES, VIOLATION PREVENTION STRATEGIES, AND ENFORCEMENT PROCEDURES. PART II, LINE 9: THE NEW CANAAN LAND TRUST RECORDS THE VALUE OF THE LAND AT COST IF PURCHASED OR FAIR MARKET VALUE IF PART OR ALL OF THE LAND WAS RECEIVED AS A DONATION. IN ACCORDANCE WITH THE APPROACH ADVOCATED BY THE LAND TRUST ALLIANCE, THE TRUST RECORDS THE VALUE OF CONSERVATION EASEMENTS AT A NOMINAL VALUE OF $1, AS THE EASEMENTS HAVE NO MEASURABLE VALUE AS THEY INCLUDE NO AFFIRMATIVE RIGHTS. PART X, LINE 2: THE TRUST RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE TRUST HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE TRUST IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAX JURISDICTIONS FOR TAX PERIODS PRIOR TO THE YEAR ENDED MAY 31, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN A COMMUNITY FOUNDATION 66,326. 1 STIPENDS FOR SUMMER STEWARDSHIP INTERNS 14 9500 PART I, LINE 2: SUMMER STEWARDSHIP INTERN STIPENDS: THE NEW CANAAN LAND TRUST OFFERS 3, THREE-WEEK INTERNSHIP SESSIONS TO HIGH-SCHOOL AGED STUDENTS. STUDENTS SEEKING ADMISSION TO THE PROGRAM APPLY VIA THE TRUST'S WEBSITE WITH INTERNS BEING ADMITTED UNTIL THE PROGRAM REACHES CAPACITY. PARTICIPANTS IN THE PROGRAM MUST COMMIT TO ATTENDING ALL DATES FOR THEIR GIVEN THREE-WEEK SESSION AND RECEIVE THEIR STIPEND UPON COMPLETION OF THE COURSE. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED IN OCTOBER 2023 AND SIGNIFICANT CHANGES INCLUDED THE FOLLOWING: 1) TO ALLOW FOR A ONE-YEAR TERM ON THE BOARD OF DIRECTORS FOR THE OUTGOING BOARD PRESIDENT IN ORDER TO MAINTAIN CONTINUITY AND EFFECTIVE SUCCESSION IN THE PRESIDENT'S ROLE. THE BYLAWS WERE AMENDED IN FEBRUARY 2024 AND SIGNIFICANT CHANGES INCLUDED THE FOLLOWING: 1) ARTICLE IV, SECTION 1: TO CLARIFY THE TEXT THAT ALLOWS FOR THE BOARD PRESIDENT AND VICE PRESIDENT TO SERVE TWO CONSECUTIVE TERMS. 2) ARTICLE V: TO SPECIFY THAT GOVERNANCE COMMITTEE RATHER THAN THE ENTIRE BOARD MAY APPOINT A NOMINATING COMMITTEE FOR BOARD OF DIRECTORS POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B THE TRUST HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED ON ITS FORM 990 IS COMPLETE AND ACCURATE. ONCE THE FORM 990 IS PREPARED, IT IS SUBMITTED ELECTRONICALLY TO THE FINANCE COMMITTEE, WHICH REVIEWS THE RETURN IN DETAIL AND PRESENTS ITS REVIEW, ALONG WITH THE FORM 990, TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. FOLLOWING APPROVAL BY THE BOARD OF DIRECTORS, THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL OF THE FOLLOWING: BOARD MEMBER, HONORARY DIRECTOR, COMMITTEE MEMBER (NOT ON THE BOARD), KEY VOLUNTEER (A VOLUNTEER WITH ACCESS TO INFORMATION NOT READILY AVAILABLE TO THE PUBLIC). EACH BOARD MEMBER IS REQUIRED TO ANNUALLY SIGN A STATEMENT AFFIRMING THEY READ AND UNDERSTAND THE POLICY. PRIOR TO DISCUSSION OF SUBSTANTIVE ITEMS ON THE MEETING AGENDA, OR PROMPTLY UPON REALIZING THAT A POTENTIAL, ACTUAL, OR PERCEIVED CONFLICT OF INTEREST EXISTS, ANY PERSON WITH KNOWLEDGE OF THE CONFLICT MUST AFFIRMATIVELY AND FULLY DISCLOSE THAT CONFLICT TO THE BOARD, OR TO THE COMMITTEE, WHICH IS MEETING. THE INDIVIDUAL ("INSIDER") WITH THE CONFLICT MUST RECUSE THEMSELVES FROM DISCUSSION AND VOTING ON ANY MATTER WHERE A CONFLICT EXISTS. AN INSIDER MAY NOT BE PHYSICALLY PRESENT DURING THE DISCUSSION AND VOTE ON AN ISSUE WHERE HE/SHE IS CONFLICTED, EXCEPT THAT THE BOARD OR COMMITTEE MAY ASK A PERSON WITH A CONFLICT OF INTEREST TO PROVIDE INFORMATION OR INTERPRETATION BEFORE RECUSING THEMSELVES. THE MINUTES MUST RECORD THE NAME(S) OF THOSE WHO DISCLOSE POTENTIAL OR ACTUAL CONFLICT OF INTERESTS, THE RECUSAL OF THE INSIDER FROM THE DISCUSSION AND DOCUMENT THAT RECUSED PARTIES WERE NOT PRESENT FOR THE DISCUSSION OR ANY ENSUING VOTE. IF THE CONFLICT OF INTEREST STEMS FROM A RELATIONSHIP UNDER WHICH THE INSIDER IS UNDER A DUTY OF CONFIDENTIALITY, THE INSIDER MAY DISCLOSE THIS LIMITATION IN PLACE OF OTHER DETAILS OF THE NATURE OF THE CONFLICT OF INTEREST. ANY INSIDER OR OTHER PERSON WHO IS UNCERTAIN ABOUT A POTENTIAL OR ACTUAL CONFLICT OF INTEREST IN ANY MATTER MAY ASK THE BOARD TO DETERMINE WHETHER A CONFLICT EXISTS. THE BOARD SHALL RESOLVE THE QUESTION BY VOTE, EXCLUDING ANY INSIDER WHO IS THE SUBJECT OF THE VOTE. FORM 990, PART VI, SECTION B, LINE 15A A PERFORMANCE REVIEW FOR THE EXECUTIVE DIRECTOR IS CONDUCTED AT THE END OF EVERY FISCAL YEAR, AND AT THAT TIME, THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED. THE SALARY OF THE EXECUTIVE DIRECTOR IS RECOMMENDED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE IS DETERMINED BY COMPARING THE SALARIES OF EXECUTIVE DIRECTORS AT COMPARABLE ORGANIZATIONS, AS WELL AS THE PERFORMANCE AND QUALIFICATIONS OF THE EXECUTIVE DIRECTOR. APPROVED CHANGES TO THE EXECUTIVE DIRECTOR'S SALARY ARE DOCUMENTED IN A LETTER FROM THE PRESIDENT TO THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION IN ACCORDANCE SECTION 6104 OF THE INTERNAL REVENUE CODE. THE FORM 990 IS AVAILABLE ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE ARTICLES OF INCORPORATION, CONFLICT OF INTEREST POLICY, AND BY-LAWS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G LAND STEWARDSHIP MANAGEMENT SERVICES: PROGRAM SERVICE EXPENSES 97,935. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 97,935. CONSULTING FEES: PROGRAM SERVICE EXPENSES 39,497. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,497. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN A COMMUNITY FOUNDATION 66,326. FORM 990, PART XII, LINE 2C: THE TRUST HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.