2026-07-23T16:51:55-07:00 2025-12-31 061609121 Adam P Cohen CPA LLC 81 South Main St Suite 9 West Hartford CT 06107 990 2025-01-01 061203660 Cornwall Conservation Trust Inc CORN 8602483255 P O Box 74 West Cornwall CT 06796 Robinson Lacy President 2026-07-15 true Adam P Cohen P00046319 8605216400 X 2025 2025-03-06 01:10:19Z Robinson Lacy President 1182679 false X www.cornwallconservationtrust.org X 1987 CT Acquisition or control and conservation of land in Litchfield County and the Town of Cornwall, Connecticut. To promote scientific study and educational endeavors. To use all the properties held or controlled for the benefit of the general public. 14 14 0 30 0 622123 1088407 0 35917 88892 369 5108 658409 1182407 9000 9000 0 0 0 7653 117280 95961 126280 104961 532129 1077446 13310826 14595089 19098 112512 13291728 14482577 X Acquisition or control and conservation of land in Litchfield County and the Town of Cornwall, Connecticut. To promote scientific study and educational endeavors. To use all the properties held or controlled for the benefit of the general public. false false 1006912 Land acquisition - CCT accepted a donation of 65.269 acres of undeveloped land located on Johnson Road in the Town of Cornwall. The property's appraised value is $1,000,000 and Costs related to the acceptance of the donated land of $6,912, are capitalized. Total FMV + costs = $1,006,912. 47240 Stewardship expenditures: o Cornwall Conservation Trust's land manager works on mapping, staking, laying out trails and other stewardship activities relating to the Trust's properties. o Insurance on the Trust's properties; o Mapping; o Communication with members and townspeople, including enhancements to newsletter and invitations to townspeople to enjoy newly created trails. o Construction of viewing platform at Rattlesnake Preserve.Expenses $47,240. 41700 Ancillary land acquisition costs - Legal fees of $2,900, survey fees of $36,800 and appraisal fees of $2,000, associated with the anticipated land acquistions in future years. Total cost $41,700. 9000 3600 The Trust awarded nine scholarships to Housatonic Regional High School graduates, who are enrolled or entering college to assist them in studies relating to conservation. Expenses $9,000 -41700 Less surveying, appraisal, and legal fees associated with anticipated future land acquisitions capitalized $41,700. -1006912 Less donated land acquisition capitalized.1,006,912 -1039612 3600 56240 true true false false false false true false false true false true true false false true true false false false false false false false false false false false true false false false false false false false false false true true false false false false false false false true 8 0 true 0 false false false false false false false 0 false false false false false false false X 14 14 false false false false true true false true true false false true true true true true true false false false X Robinson Lacy 8602483255 P O Box 74 West Cornwall CT 067960074 X Robinson Lacy from 062025 President 15.00 0.00 X X 0 0 0 Barton Jones to 062025 President 15.00 0.00 X X 0 0 0 Robinson Lacy to 062025 Vice President 2.00 0.00 X X 0 0 0 Martin Horner Treasurer 3.00 0.00 X X 0 0 0 Oscar Anderson Secretary 2.00 0.00 X X 0 0 0 Debby Bennett Director 2.00 0.00 X 0 0 0 Larry Master Director 1.00 0.00 X 0 0 0 Edward Greene Director 2.00 0.00 X 0 0 0 Jean D Bouteiller Director 2.00 0.00 X 0 0 0 Terry Burke Director 1.00 0.00 X 0 0 0 Mary Louise Rubin Director 2.00 0.00 X 0 0 0 Andrea Geisser Director 1.00 0.00 X 0 0 0 K Beth O'Donnell Director 1.00 0.00 X 0 0 0 Kate Reynolds Director 1.00 0.00 X 0 0 0 Katherine Freygang Director 1.00 0.00 X 0 0 0 Martin Chalk Director 1.00 0.00 X 0 0 0 0 false false false 0 2000 1086407 1000000 1088407 0 38686 38686 0 0 5380 272 5108 5108 5108 50206 50206 50206 50206 0 0 0 0 1182407 94000 X 0 9000 9000 0 0 0 0 0 0 0 0 14595 12874 1721 113 113 13374 13374 0 0 10456 10456 27350 18843 5699 2808 0 2550 2550 0 0 12551 3679 5860 3012 0 0 694 694 0 0 0 9427 8506 921 Dues and Subscriptions 2125 2125 Printing and Publications 1833 1833 Website 386 386 Postage and Shipping 225 20 205 282 282 104961 56240 41068 7653 47396 64825 144398 344203 0 0 0 0 0 0 25624 67025 0 0 1196626 1215343 11896782 12903693 0 0 13310826 14595089 16598 8212 2500 104300 19098 112512 X 7071261 8841820 6220467 5640757 13291728 14482577 13310826 14595089 1077446 113403 X false true X true false X 626597 182531 111657 622123 1093138 2636046 0 0 626597 182531 111657 622123 1093138 2636046 1007699 1628347 2937 4849 25693 31513 38686 103678 0 1640 5380 7020 2746744 0.59280 0.93760 X Support Schedule: Additional Supplemental Information Unusual grants excluded from public support test:2025: Contribution of 65-acre Johnson Road property valued at $1,000,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 12 62 4 1 true 32 2100 true 1196626 200 191273 164000 8756 1215343 1081733 1200 124870 11177 1196626 936230 25200 165623 6000 27600 11720 1081733 1124448 200 -126924 4800 40000 16694 936230 1073949 10242 87570 7200 20000 20113 1124448 0.97600 0.02400 true false false 1215343 12903693 X 1304838 113403 9028 122431 1182407 1182407 96477 272 272 96205 8756 8756 104961 Part II, Line 9: Organization Reporting of conservation easements. Part II, #9 - The Trust reports conservation easements in a note to the financial statements:Note 6 - Land Held by Cornwall Conservation Trust, Inc.[Followed by listing of 43 properties owned by the Trust.]CCT holds 12 conservation easements within the Town of Cornwall, which are not recorded as assets, totaling about 629 acres at December 31, 2025."Part II, #5: CCT'S CONSERVATION EASEMENTS POLICYWe do not accept easements (or gifts of land) without careful, prior consideration.Our Conservation Committee is specifically charged with screening proposals from landowners. .All easements must pass two tests -- our own land and resource evaluation requirements (based on a proprietary check-list) and IRS requirements. The Board of Directors reviews each proposal at least twice: initially to make sure the above requirements are fully met and again prior to the closing when documentation has been checked for timeliness and acceptability. Only then is an easement formally agreed by Board vote. We engage outside legal counsel to insure the easement language is satisfactory. .As for monitoring, each easement is monitored by a paid professional and may be accompanied by one or more Board members and/or volunteers assigned as steward(s). The paid professional and the stewards are expected to visit the landowners and their properties at least once a year and to complete a copy of our Easement Monitoring Report form, which is then placed in file at our office. .Through 2025, there have been no significant infractions of easement terms that we know of. Were we to discover such, we would insist the landowner(s) desist and/or remove the infringement(s), and if truly necessary take legal action. Our existing easements are covered by monetary "endowments" to help defray monitoring and/or potential future legal costs.Sch. D - Part XI, #5, Part XII, #2b, Part XIII, #2a - Donated Services - The Cornwall Conservation Trust (CCT) receives substantial donated services from officers, Board members and volunteers. These services are not recorded as revenues and expenses in the financial statements.Directors contribute many all out-of-pocket costs of fundraising.During 2025, volunteers donated a substantial number of hours cutting, clearing and marking trails in CCT's preserves including Cooley and Trinity preserves.Several volunteers led hikes on our trails. Several individuals provide volunteer haying of CCT's fields.CCT includes the value of land donated to the conservation trust in contributions and as assets on the balance sheet. CCT values such assets based on appraisals and expenditures for transaction costs. Part V, Line 4: Intended uses of the endowment fund. CCT invested the cash proceeds of the Gloeckner bequest, which are unrestricted by the donor, at The Northwest Connecticut Community Foundation, Inc.(the Foundation). The Trust has since added other contributions to these funds.The Board established four agency funds at the Foundation: operating, stewardship, reserve and operating reserve. The stewardship category includes several subfunds. Board designations for the funds are included in the agreement with the Foundation. CCT may add to existing funds and create new subfunds. The Foundation invests all funds following the guidelines of the Foundation's investment policy. The Foundation's investments are invested in a joint investment pool. The Foundation provides periodic reporting for each of the investment funds and subfunds separately identified by CCT. Each fund held by The Northwest Connecticut Community Foundation is allocated investment income based on units in the NWCTCF's commingled investment pool,Both principal and income may be used for purposes designated by the CCT Board of Directors. CCT's Board may authorize the expenditure of income by a simple majority vote at a Board meeting. Expenditures of principal are intended to be limited to exceptional circumstances and require the approval of three-fourths of the entire Board. CCT may transfer funds to another qualified charitable organization or to CCT, itself, for investment management, also requiring the approval of three-fourths of the entire Board, as well as the consent of the Foundation's Board of Directors.In 2023, CCT received $25,000 from an estate. Only investment income may be expended. Part X : FIN48 Footnote Management has determined that the Trust has no uncertain tax positions that would require financial statement recognition or disclosure. The Trust's federal information returns prior to 2022 are generally not subject to examination. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Investment Management Fees $8756 Rental Fees $0 Utilities $272 Part XII, Line 2d: Other expenses and losses per audited F/S Rental Fee $0 Utilities $272 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment Management Fees $8756 false 0 0 Scholarships 9 9000 X 1 1000000 Appraisal - FMV false true false Form 990, Part VI, Section A, Line 6 CCT By-Laws, Article II, Section 2: "The annual meeting of the members shall be held in the fall of each year... for the purpose of electing Directors and transacting any other business which may properly come before the meeting." Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by the Trust's CPA, following the audit of the Trust's annual financial statements. The draft return is reviewed by the President, Treasurer and Finance Committee. The draft return is then distributed via email to the Board for their comments. During the year, in anticipation of the filing, our CPA communicates with the officers regarding information needed for proper disclosure. Form 990, Part VI, Section B, Line 12c By virtue of Article III, Section 1 of CCT's By-laws each Board member signs a conflict of interest policy statement upon election. Thereafter each Board member is required to sign and date an annual statement reaffirming the basic statement. At a Board meeting the President inquires if anyone has any conflicts or problems in signing the annual statements. Board members recuse themselves from participation in any decisions with which they have an actual or potential conflict of interest, in accordance with applicable state law. Form 990, Part VI, Section C, Line 19 Governing documents, policies and financial statements are disclosed, as required, in accordance with state law.