2026-02-25T08:11:48-06:00 2025-06-30 263753134 CBIZ ADVISORS LLC 53 STATE STREET 17TH FLOOR BOSTON MA 02109 990 2024-07-01 042104702 MASSACHUSETTS AUDUBON SOCIETY INC MASS 7812599500 208 SOUTH GREAT ROAD LINCOLN MA 01773 ADRIENNE FRAZIER CFAO, ASSISTANT TREASURER 7812599500 2026-02-23 1 1 BRENDA L BOOTH P01342395 6178075000 2026-02-23 2024 2025-03-06 01:10:19Z DAVID O'NEILL 208 SOUTH GREAT ROAD LINCOLN MA 01773 113395423 0 X HTTP://WWW.MASSAUDUBON.ORG X 1896 MA LAND AND HABITAT CONSERVATION AND ENVIRONMENTAL EDUCATION AND ADVOCACY. 26 26 1239 5550 355612 266112 55427294 36558960 11238980 10825005 5925707 8131043 1064168 683146 73656149 56198154 943798 1136007 0 0 37988038 38589747 302142 322452 4267979 11989390 13882867 51223368 53931073 22432781 2267081 380857060 401973582 12347289 13422034 368509771 388551548 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 36470275 1136007 9987563 MASS AUDUBON MAINTAINS 21 FIELD OFFICES AND STAFFED WILDLIFE SANCTUARIES (INCLUDING 18 SANCTUARIES WITH NATURE CENTERS, TWO OF WHICH ARE IN URBAN AREAS) AND AN ADDITIONAL 50 UNSTAFFED WILDLIFE SANCTUARIES WHICH ARE OPEN 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, 2025, MASS AUDUBON PROTECTS 43,035 ACRES OF OPEN SPACE IN MASSACHUSETTS, OWNING 34,130 AND PROTECTING THE REMAINING 8,905 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. MASS AUDUBON ALSO ASSISTS OTHER LAND TRUSTS AND THE COMMONWEALTH OF MASSACHUSETTS IN ACQUIRING CONSERVATION LAND AND ESTIMATE THESE ASSISTS SINCE 2001 HAVE TOTALED MORE THAN 11,000 ACRES. AN ESTIMATED 601,000 VISITORS CAME TO ENJOY MASS AUDUBON PROPERTIES IN FY 2025.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 2025, MASS AUDUBON TAUGHT NATURE PROGRAMS TO MORE THAN 126,000 CHILDREN AND ADULTS, ENROLLED MORE THAN 10,000 CHILDREN IN ITS SUMMER DAY AND RESIDENTIAL NATURE CAMPS, AND CONDUCTED SCIENCE/NATURE TRAINING FOR MORE THAN 2,300 TEACHERS. IN ADDITION, MASS AUDUBON WAS FORTUNATE TO HAVE MORE THAN 5,550 VOLUNTEERS CONTRIBUTE MORE THAN 88,994 HOURS OF SERVICE ACROSS THE STATE IN FY 2025. 2209267 151051 IN ADDITION TO THE SERVICES PROVIDED BY THE NETWORK OF SANCTUARIES AND THE EDUCATION PROGRAMMING REFERRED TO ABOVE WHICH ARE AVAILABLE TO MEMBERS AND NON-MEMBERS ALIKE, MASS AUDUBON MEMBERS ALSO ENJOY A PRINTED NEWSLETTER (EXPLORE) PRODUCED FOUR TIMES PER YEAR, A MONTHLY E-NEWSLETTER (EXPLORATIONS), DISCOUNTS ON PROGRAMS AND AT GIFT SHOPS, AND PUBLICATIONS TO INCREASE PUBLIC AWARENESS OF WILDLIFE, NATURE, AND ENVIRONMENTAL ISSUES. 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. 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. 4604789 686391 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, RETIRED CRANBERRY BOGS, 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 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. 1200605 KEY MASS AUDUBON ADVOCACY ACCOMPLISHMENTS IN FY 2025 INCLUDE: 1. MASSACHUSETTS GOVERNOR MAURA HEALEY SIGNED A SWEEPING CLIMATE AND ENERGY BILL INTO LAW FOR WHICH MASS AUDUBON HAD LOBBIED. THIS ACT PROMOTES A CLEAN ENERGY GRID, ADVANCES EQUITY, AND PROTECTS RATEPAYERS AND WILL PROVIDE MUCH-NEEDED REFORM TO THE STATE'S APPROACH TO SITING AND PERMITTING CLEAN ENERGY INFRASTRUCTURE. THIS IS A BIG STEP FORWARD FOR CLEAN ENERGY IN MASSACHUSETTS.2. MASS AUDUBON LAUNCHED THE NATURE FOR MASSACHUSETTS COALITION, FIGHTING FOR AN INCREASE IN STATE INVESTMENTS FOR NATURE. THE CAMPAIGN KICKED OFF WITH A STATE HOUSE LAUNCH EVENT IN SUPPORT OF THE LEGISLATION, AN ACT PROVIDING NATURE FOR ALL.3. MASS AUDUBON ALSO PARTICIPATED IN STATE ENERGY SITING REFORM PROCESSES, WITH THE GOAL OF SHIFTING INCENTIVES TO PUT MORE SOLAR PROJECTS ON BUILDINGS AND DEVELOPED AREAS, AND FEWER LARGE-SCALE PROJECTS IN FORESTS AND ON FARMS. THIS INCLUDED MASS AUDUBON'S APPOINTMENT TO THE STATE'S COMMISSION ON ENERGY INFRASTRUCTURE SITING AND PERMITTING.4. MASS AUDUBON'S RESCUE RAPTORS CAMPAIGN TO CURB HARMFUL RODENT POISONS CONTINUES TO GROW, WITH OVER 90 COMMUNITIES NOW ORGANIZING AROUND THE ISSUE ACROSS THE STATE. 36 TOWNS AND CITIES HAVE REDUCED THE USE OF THESE POISONS (SGARS) ON MUNICIPAL PROPERTY, AND 18 HAVE FILED (OR WILL SOON FILE) HOME RULE PETITIONS TO REQUEST AUTHORITY TO RESTRICT SGARS ON PRIVATE PROPERTY. IN A VIRTUAL FORUM ATTENDED BY OVER 300 PEOPLE, MASS AUDUBON ALSO BROUGHT TOGETHER NEW ENGLAND'S LEADING POISON-FREE PEST CONTROL PROFESSIONALS TO DISCUSS HOW TO SAFELY MANAGE RODENT PROBLEMS.5. MASS AUDUBON HAS ALSO LAUNCHED A CAMPAIGN WITH PARTNERS TO ACCELERATE RESTORATION OF WETLANDS ACROSS MASSACHUSETTS. MASSACHUSETTS SALT MARSHES, FRESHWATER WETLANDS, AND RIVERS NEED HELP TO REVERSE DAMAGE FROM PAST LAND USES AND PROVIDE RESILIENCE TO THE IMPACTS OF CLIMATE CHANGE, AND WE'RE FOCUSED ON ADVOCATING FOR BOTH LEGISLATIVE AND REGULATORY TACTICS TO MAKE THOSE CHANGES. 1200605 44484936 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 1 192 0 1 1239 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 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 NC WA X X ADRIENNE FRAZIER 7812592162 208 SOUTH GREAT ROAD LINCOLN MA 01773 BETH KRESSLEY GOLDSTEIN CHAIR 6.00 0.00 X X 0 0 0 PETER BERNARD VICE CHAIR 4.00 0.00 X X 0 0 0 CHRISTOPHER KLEM VICE CHAIR 4.00 0.00 X X 0 0 0 NAGESH MAHANTHAPPA VICE CHAIR 4.00 0.00 X X 0 0 0 ROBERT BALL TREASURER 5.00 0.00 X X 0 0 0 STUART ARMSTRONG DIRECTOR 1.00 0.00 X 0 0 0 JOEL BARRERA DIRECTOR 1.00 0.00 X 0 0 0 TRACEY BOLOTNICK DIRECTOR 1.00 0.00 X 0 0 0 SHANNON CABOT DIRECTOR 1.00 0.00 X 0 0 0 SCOTT EDWARDS DIRECTOR 1.00 0.00 X 0 0 0 ANDREW FALENDER DIRECTOR 1.00 0.00 X 0 0 0 LORNA GIBSON DIRECTOR 1.00 0.00 X 0 0 0 ELIZABETH GILMORE DIRECTOR (UNTIL 10/24) 1.00 0.00 X 0 0 0 CAROL GREGORY DIRECTOR (UNTIL 10/24) 1.00 0.00 X 0 0 0 JACOB HESTERMAN DIRECTOR 1.00 0.00 X 0 0 0 BRIAN HICKS DIRECTOR 1.00 0.00 X 0 0 0 ANNIE HOLLINGSWORTH DIRECTOR 1.00 0.00 X 0 0 0 LINDA JONES DIRECTOR 1.00 0.00 X 0 0 0 CANDACE LUN PLOTKIN DIRECTOR 1.00 0.00 X 0 0 0 BOB MURCHISON DIRECTOR 1.00 0.00 X 0 0 0 AL NIERENBERG DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL PAPPONE DIRECTOR (UNTIL 10/24) 1.00 0.00 X 0 0 0 DAVID PHELAN DIRECTOR 1.00 0.50 X 0 0 0 THOMAS POUNDS DIRECTOR 1.00 0.00 X 0 0 0 PETER ROSENBLUM DIRECTOR 1.00 0.00 X 0 0 0 PATRICIA SPENCE DIRECTOR 1.00 0.00 X 0 0 0 MARCELO SUAREZ-OROZCO DIRECTOR (UNTIL 10/24) 1.00 0.00 X 0 0 0 SUZIE TAPSON DIRECTOR 1.00 0.00 X 0 0 0 RAND WENTWORTH DIRECTOR 1.00 0.00 X 0 0 0 HENRY WOOLSEY DIRECTOR (UNTIL 10/24) 1.00 0.00 X 0 0 0 DELPHINE ZURKIYA DIRECTOR 1.00 0.00 X 0 0 0 DAVID J O'NEILL PREIDENT 39.50 0.50 X 457297 0 77469 BANCROFT POOR CFO/ASST. TREASURER 39.50 0.50 X 298546 0 38811 AMANDA HUKANOVIC ASST. TREAS/SR. BUSINESS & FINANCIAL ANALYSIS 40.00 0.00 X 101965 0 10196 KRISTIN BARR ASST. SECRETARY/EA TO CFO 30.00 0.00 X 59512 0 7737 MALLORY KENDER SECRETARY/EA TO PRESIDENT 40.00 0.00 X 95337 0 17829 MARGO MERCER ASST. SECRETARY/CHIEF OF STAFF 40.00 0.00 X 98777 0 12841 VICTORIA J JONES CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 356587 0 43000 JOCELYN FORBUSH CHIEF CONSERVATION OFFICER 40.00 0.00 X 297867 0 37128 LAURIE ANNE MARDEN DEPUTY DIR., CAMPAIGN & DEVELOPMENT 40.00 0.00 X 230604 0 23060 MICHELLE M MANION VP FOR POLICY & ADVOCACY 40.00 0.00 X 204767 0 29866 GAIL YEO VP OF WILDLIFE 40.00 0.00 X 211585 0 26559 JAN O'NEIL OFFICER UNTIL 624 DIR. OF MEMBERSHIP/ASST. TREAS. 40.00 0.00 X 167906 0 0 2580750 0 324496 38 1 1 0 ANDREW MEYER 2834 GLADIOLUS LANE DALLAS TX 75233 OPERATIONAL CONSULTANT 337935 STAGECOACH DIGITAL 2038 NE DAVIS STREET PORTLAND OR 97232 MARKETING CONSULTANT 322452 AGENCY LANDSCAPE & PLANNING LLC 91 HARVEY STREET CAMBRIDGE MA 02140 LANDSCAPE ARCHITECT 250625 PRIME BUCHHOLZ LLC 273 CORPORATE DRIVE 250 PORTSMOUTH NH 03801 INVESTMENT CONSULTANTS 181151 CBIZ ADVISORS LLC 53 STATE ST 17TH FLOOR BOSTON MA 02109 AUDIT/TAX SERVICES 161926 11 4332872 28575 6087438 26110075 2125078 36558960 SANCTUARIES 900099 10825005 10825005 10825005 2615527 355612 2259915 285530 0 285530 285530 285530 61835836 56320320 5515516 5515516 5515516 84604 28575 13515 71089 71089 20280 5065 15215 15215 1169681 858369 311312 311312 56198154 10825005 355612 8458577 10000 10000 736757 736757 389250 389250 1111434 1111434 29659351 25234228 1920199 2504924 1577132 1310290 151443 115399 3858271 2907300 534468 416503 2383559 2013123 193244 177192 102388 91730 10658 128116 128116 120000 120000 322452 322452 241791 241791 3041828 2549652 245690 246486 147158 48106 125 98927 220848 105333 108852 6663 357344 294310 40770 22264 586543 552898 33645 508321 483409 18218 6694 118081 109294 8036 751 6450 2788 3662 3575772 3527449 23301 25022 721580 642717 78863 SERVICE CONTRACTS 1058150 567057 263248 227845 SUPPLIES 465152 454755 6048 4349 PRINTING AND PUBLICATIO 345086 315278 8207 21601 POSTAGE AND SHIPPING 344385 334490 9895 1793874 1684722 48140 61012 53931073 44484936 5178158 4267979 2127324 4866188 27754967 37254967 18279628 13622900 1659435 1767076 343011 514471 172327 315747 162243306 38435478 122557486 123807828 77184101 95544903 130778781 124279502 380857060 401973582 4284927 4640403 4796053 5279874 3266309 3501757 12347289 13422034 X 101448117 101400588 267061654 287150960 368509771 388551548 380857060 401973582 X 2267081 17525114 249582 X 0 1 X 1 1 1 X 23422342 28672847 33972843 55427294 36558960 178054286 23422342 28672847 33972843 55427294 36558960 178054286 23987186 154067100 1081094 1652964 2684041 3352410 2545445 11315954 170083 15072 16130 326301 527586 189897826 50670629 0.81130 0.80080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22184 231351 253535 49409559 49663094 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 207318 176252 201921 253535 839026 250000 250000 250000 250000 1000000 1500000 8105 8600 18177 22184 57066 X X X 143 8905.00 0 0 0 1 1 3280.00 120384 1 X X X X 0 197866459 4769736 19950627 10474615 214791 211897416 184805816 2171124 19457175 8332791 234865 197866459 168003923 6223274 12306269 -5163451 6664744 226357 184805816 191096698 5327634 -24080571 4339838 168003923 147184290 3455064 50662215 10204871 191096698 0.09740 0.40640 0.49620 1 0 69790307 69790307 62571545 35156577 27414968 4621931 3278901 1343030 25259523 25259523 123807828 LIMITED PARTNERSHIPS 25492173 F DIRECT HEDGE FUNDS 38132159 F COMMINGLED TRUST FUNDS 11973958 F FUND OF FUNDS 48557286 F MUTUAL FUNDS: LARGE CAP 123926 F 124279502 SPLIT-INTEREST AGREEMENT LIABILITIES 3501757 3501757 X 74216188 17525114 492920 18018034 56198154 0 56198154 54005732 74659 74659 53931073 0 53931073 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 FINE ARTS COLLECTION AS AN ASSET IN THE COMBINED STATEMENTS OF FINANCIAL POSITION. THE FINE ARTS COLLECTION INCLUDES 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 1,800 ITEMS CATALOGUED IN THE 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 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 18,580. REVENUES OF WHETSTONE WOOD TRUST FUND INCLUDED IN CONSOLIDATED FINANCIALS 224,758. CHANGES IN SPLIT INTEREST AGREEMENTS 249,582. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING AND GAMING EVENT EXPENSES 18,580. EXPENSES OF WHETSTONE WOOD TRUST FUND INCLUDED IN CONSOLIDATED FINANCIALS 56,079. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTMAKING 389250 0 0 0 0 0 0 389250 0 389250 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 305250 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 84000 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 322452 0 322452 CA CT DC FL GA MA MD ME MN NC NH NJ NY OH PA RI VA WA WI ARCADIA FOLK FEST 50593 28575 22018 500 2000 1000 TALES OF THE NIGHT 19217 0 19217 775 525 11 43369 0 43369 1625 1125 5965 113179 28575 84604 2900 3125 7490 13515 71089 20280 3500 1565 0 20280 3500 1565 5065 15215 MA 1 0 1 0 0.00000 1.00000 BRIANA WINGATE 1280 HORSE NECK ROAD WESTPORT MA 02790 0 GINA PURTELL 338 MANAGES ONE DAY DUCK DERBY EVENT X 0 0 1 MASSACHUSETTS LAND TRUST COALITION 18 WOLBACH ROAD SUDBURY MA 01776 272331022 501(C)(3) 10000 0 CONFERENCE SPONSOR 1 0 CAMP AND PRESCHOOL SCHOLARSHIP FUND 2061 736757 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 1 0 0 0 0 0 0 1 0 DAVID J O'NEILL PREIDENT 397297 0 60000 0 0 0 27438 0 50031 0 534766 0 0 0 VICTORIA J JONES CHIEF DEVELOPMENT OFFICER 331587 0 25000 0 0 0 17829 0 25171 0 399587 0 0 0 BANCROFT POOR CFO/ASST. TREASURER 273546 0 25000 0 0 0 23884 0 14927 0 337357 0 0 0 JOCELYN FORBUSH CHIEF CONSERVATION OFFICER 272867 0 25000 0 0 0 14893 0 22235 0 334995 0 0 0 LAURIE ANNE MARDEN DEPUTY DIR., CAMPAIGN & DEVELOPMENT 230604 0 0 0 0 0 11530 0 11530 0 253664 0 0 0 GAIL YEO VP OF WILDLIFE 199744 0 0 0 11841 0 15980 0 10579 0 238144 0 0 0 MICHELLE M MANION VP FOR POLICY & ADVOCACY 204767 0 0 0 0 0 12286 0 17580 0 234633 0 0 0 JAN O'NEIL OFFICER UNTIL 624 DIR. OF MEMBERSHIP/ASST. TREAS. 167906 0 0 0 0 0 0 0 0 0 167906 0 0 0 PART I, LINE 4A GAIL YEO RECEIVED A SEVERANCE PAYMENT OF $11,841 IN CALENDAR 2024. PART I, LINE 7 DISCRETIONARY BONUSES WERE AWARDED TO THE PRESIDENT OF MASS AUDUBON AND SENIOR STAFF IN RECOGNTION OF PERFORMANCE IN FY 25 EXCEEDING EXPECTATIONS FOR THE YEAR. X 10225 AT NOMINAL AMOUNT X 59 1710853 FAIR MARKET VALUE X 6 404000 ASSESSOR'S VALUE 1 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 249,582. WHETSTONE WOOD TRUST FUND CO MASSACHUSETTS AUDUBON SOCIETY C/O MASS AUDUBON 208 SOUTH GREAT RO 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 (41) TRUST MA MASSACHUSETTS AUDUBON SOCIETY INC T 1 POOLED INCOME (11) TRUST MA MASSACHUSETTS AUDUBON SOCIETY INC T 1 UNITRUSTS (9) 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 317570 FAIR VALUE