Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 252,616 | 203,607 | 314,255 | 520,101 | 584,727 | 1,875,306 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 288,232 | 230,251 | 187,212 | 263,001 | 294,802 | 1,263,498 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 540,848 | 433,858 | 501,467 | 783,102 | 879,529 | 3,138,804 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 5,000 | 5,000 | ||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | 5,000 | 5,000 | ||||
| 8 | Public support. (Subtract line 7c from line 6.) | 3,133,804 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 540,848 | 433,858 | 501,467 | 783,102 | 879,529 | 3,138,804 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 540,848 | 433,858 | 501,467 | 783,102 | 879,529 | 3,138,804 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | THE NATURAL RESOURCES TRUST OF EASTON OWNS AND MAINTAINS SEVERAL PROPERTIES IN AND AROUND EASTON, MASSACHUSETTS FOR THE PURPOSES OF LAND AND RESOURCES CONSERVATION AND FOR THE BENEFIT OF THE LOCAL COMMUNITY. SINCE 1967, THE NRT HAS FOCUSED ON SUPPORTING THE COMMUNITY IN ITS EFFORTS TO CONSERVE LAND AND RESOURCES AS WELL AS EDUCATE INDIVIDUALS ABOUT THE IMPORTANCE OF ENVIRONMENTAL SUSTAINABILITY AND HEALTH. THE NRT HAS FOCUSED ITS EFFORTS IN CONSERVATION OF NATURAL RESOURCES, PRESERVATION OF LAND AND LOCAL CULTURE, AND IMPLEMENTATION OF EXCEPTIONAL ENVIRONMENTAL EDUCATION PROGRAMS FOR THOUSANDS OF CHILDREN AND ADULTS EACH YEAR. THE NRT'S SHEEP PASTURE PROPERTY IS LOCATED ON MAIN STREET IN EASTON. THIS LOCATION IS THE SIGNATURE CONSERVATION AREA OF THE ORGANIZATION AND IS THE PRIMARY LOCATION FOR COMMUNITY ACCESS. THE SHEEP PASTURE IS VERY WELL KNOWN AND MUCH LOVED BY INDIVIDUALS OF ALL AGES, AND THE PROPERTY PROVIDES ACCESS TO MANY DIFFERENT FORMS OF INTERACTION. PASSIVE RECREATIONAL OPPORTUNTIES ABOUND ON THE PROPERTY IN ALL SEASONS, AND INDIVIDUALS FROM NOT ONLY EASTON, BUT ALL OVER THE AREA, COME TO SHEEP PASTURE TO ENJOY THE BEAUTIFUL SURROUNDINGS. EACH YEAR THOUSANDS OF PEOPLE ALSO BRING THEIR LEASHED PETS TO ENJOY WALKING AND RUNNING THE TRAIL SYSTEM TOGETHER. SOME TRAILS ON THE PROPERTY ARE HANDICAPPED-ACCESSIBLE FOR THOSE INDIVIDUALS WHO MAY REQUIRE ASSISTANCE TO ENJOY THEIR NATURE EXPERIENCE, AND THE PROPERTY IS FREQUENTLY UTILIZED BY ORGANIZATIONS PROVIDING SERVICES TO INDIVIDUALS WITH DISABILITIES, INCLUDING THE ELDERLY AND VETERANS. BEGINNING WITH THE EASTON SCHOOLS IN 1973, THOUSANDS OF STUDENTS HAVE COME THROUGH SHEEPS PASTURE'S PROFESSIONAL ENVIRONMENTAL EDUCATION PROGRAMS IN THE PAST 40 YEARS. THESE PROGRAMS HAVE NOT ONLY TAUGHT GENERATIONS OF CHILDREN ABOUT LOCAL GEOLOGY, LOCAL FLORA AND FAUNA, MAPPING, LIFE SCIENCES, AND MORE, BUT HAVE INSPIRED FUTURE CONSERVATIONISTS, ECOLOGISTS, BIOLOGISTS, AND ENGINEERS. OVER 5,500 STUDENTS FROM EASTON, BOSTON, QUINCY, REHOBOTH, RAYNHAM, BRIDGEWATER, BROCKTON, SHARON, STOUGHTON, ATTLEBORO, NORTH ATTLEBORO, AND OTHER SURROUNDING TOWNS AND CITIES PARTICIPATE IN THESE HIGH QUALITY PROGRAMS EACH YEAR. LED BY AWARD-WINNING PROFESSIONAL TEACHER/NATURALISTS, EACH CLASS IS DESIGNED TO ENCOURAGE, EDUCATE, AND ENLIGHTEN STUDENTS WITH HANDS-ON ACTIVITIES SPECIFICALLY DESIGNED TO ENRICH THEIR UNDERSTANDING OF THE NATURAL WORLD. THE NRT ALSO OFFERS SPECIAL EVENTS AND PROGRAMS TO SUPPORT AND CONNECT WITH THE COMMUNITY. FOR DECADES THE NRT HAS MANAGED THE COMMUNITY GARDEN ON THE SHEEP PASTURE PROPERTY, WHERE INDIVIDUALS, FAMILIES, AND EVEN LOCAL COMMUNITY GROUPS FROM EASTON AND BEYOND CREATE WONDERFUL VEGETABLE AND FLOWERS GARDENS. EACH FALL BRINGS THE HARVEST FAIR, NRT'S LARGEST FUNDRAISER, INVITING THOUSANDS OF VISITORS FROM ALL OVER NEW ENGLAND TO THE GROUNDS FOR ENTERTAINMENT, LOCAL ARTISANS' CRAFTS, AND AS A CELEBRATION OF COMMUNITY. SPRING BRINGS A FOCUS ON TRADITIONAL AGRICULTURE AND ANIMAL- RELATED TOPICS AT THE NRT'S SPRING FAMILY FESTIVAL IN MAY. ACTIVE EVEN IN THE WINTER, THE NRT'S SHEEP PASTURE PROPERTY OPENS EACH DAY, ENCOURAGING PEOPLE TO LEAVE THE COMFORT OF THEIR HOMES AND BECOME ENGAGED IN FUN AND HEALTHY OUTDOOR RECREATION ACTIVITIES. THE NATURAL RESOURCES TRUST OF EASTON IS TRULY A LEADING ORGANIZATION IN CONNECTING THE COMMUNITY TO THE ENVIRONMENT AND IS PROUD OF THE SUPPORT IT HAS RECEIVED FROM ITS MEMBERS AND THE LOCAL COMMUNITY. THE ORGANIZATION CONTINUALLY SEEKS TO IMPROVE ITS PROGRAMS, UPGRADE ITS PROPERTIES, AND OFFER EVERYONE A WELCOMING OUTDOOR SPACE TO INTERACT WITH THE NATURAL WORLD. THE NRT OF EASTON CONTINUES TO PROVIDE SOUND ENVIRONMENTAL STEWARDSHIP FOR THE BENEFIT OF THE COMMUNITY, AND THE NRT LOOKS FORWARD TO SUSTAINING ITS LONG TRADITION OF ENVIRONMENTAL EDUCATION AND EXCELLENCE IN THE COMING YEARS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS ARE INDIVIDUALS & BUSINESSES WHICH PAY EITHER ANNUAL DUES OR A LIFETIME MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS HAVE VOTING PRIVILEGES TO ELECT THE GOVERNING BODY, OFFICERS AND BOARD OF DIRECTORS AT THE ANNUAL MEETING. BY-LAW CHANGES IF NECESSARY ARE VOTED AT THE ANNUAL MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS, THE FINANCE COMMITTEE AND THE EXECTIVE DIRECTOR. THE TREASURER HAS FINAL RESONSIBILITY FOR THE FINAL APPROVAL BEFORE THE 990 IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL FINANCIAL DEALINGS OF THE ORGANIZATION ARE REVIEWED BY THE TREASURER AND FINANCE COMMITTEE. ITEMS OR WORK OF SIGNIFICANT VALUE (OVER 1,000) ARE SENT FOR AT LEAST THREE COMPETITIVE BIDS TO OUTSIDE PARTIES. BY POLICY, FULL DISCLOSURE IS REQUIRED OF BOARD MEMBERS WHERE ANY CONFLICT OF INTEREST MAY EXIST. ANNUALLY, AFTER THE ANNUAL MEETING, THE BOARD OF DIRECTORS REVIEW THE CODE OF ETHICS WHICH ADDRESS POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | REQUIRED APPROVAL FROM THE BOARD OF DIRECTORS |
| FORM 990, PAGE 6, PART VI, LINE 15B | REQUIRED APPROVAL FROM THE BOARD OF DIRECTORS |
| FORM 990, PAGE 6, PART VI, LINE 18 | AVAILABLE AT MASSACHUSETTS ATTORNEY GENERAL PUBLIC CHARITIES WEBSITE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST AND AVAILABLE ON MASSACHUSETTS ATTORNEY GENERAL'S PUBLIC CHARITIES WEBSITE. |
| Software ID: | |
| Software Version: |