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 | |||||
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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.") .. | 3,618,130 | 4,376,922 | 4,881,790 | 5,380,579 | 6,022,020 | 24,279,441 |
| 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.. | 262,878 | 252,727 | 265,561 | 236,893 | 280,942 | 1,299,001 |
| 4 | Total. Add lines 1 through 3 | 3,881,008 | 4,629,649 | 5,147,351 | 5,617,472 | 6,302,962 | 25,578,442 |
| 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) .. | 6,817,118 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 18,761,324 | |||||
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.. | 3,881,008 | 4,629,649 | 5,147,351 | 5,617,472 | 6,302,962 | 25,578,442 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,250,314 | 282,236 | 77,828 | 2,231,724 | 167,940 | 4,010,042 |
| 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.).. | 49,006 | 123,126 | 165,597 | 14,673 | 136,164 | 488,566 |
| 11 | Total support. Add lines 7 through 10 | 30,077,050 | |||||
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.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 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.).. | ||||||
| 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, PART III, LINE 4A | HORTICULTURE THE CONSERVANCY CONTINUES TO IMPROVE THE GREENWAY'S PHYSICAL APPEARANCE THROUGH SKILLED, ATTENTIVE ECOLOGICAL HORTICULTURE AND THOUGHTFUL DESIGN IMPROVEMENTS. AS ONE OF THE FIRST ORGANICALLY-MAINTAINED PUBLIC PARKS IN THE UNITED STATES, THE CONSERVANCY USES ECOLOGICAL AND ORGANIC LANDSCAPE PRACTICES THAT ARE INNOVATIVE, AWARD-WINNING, AND FISCALLY SOUND; OUR PLANTS ARE HEALTHIER, MORE RESILIENT, AND BETTER ABLE TO WITHSTAND THE STRESSES OF PUBLIC USE AND THE DEMANDS OF AN URBAN SETTING. OUR LANDSCAPE MANAGEMENT PROGRAM IS GUIDED BY THE ECOLOGY OF OUR PARK. OVER THE PAST 10 YEARS, THE HORTICULTURE TEAM HAS BUILT THE PARK'S SOIL ECOLOGY BY BREWING AND APPLYING ORGANIC COMPOST TEA. OUR HORTICULTURE IS INCREASINGLY ROBUST AND RESILIENT THROUGH OUR ADDITIONS OF MORE NATIVE SPECIES AND WORK ADAPTING TO CHANGING SUN/SHADE PATTERNS. NOW THAT THE PARK IS ESTABLISHED, WE ARE SHIFTING OUR FOCUS TO UNDERSTANDING THE COMPLEXITY OF OUR PARK'S ECOLOGY, TAILORING OUR MAINTENANCE EFFORTS TO ITS NEEDS, REDUCING INPUTS AND CONSERVING WATER WHEREVER POSSIBLE. WE ARE DEDICATED TO THE PRACTICE OF ECOLOGICAL HORTICULTURE TO CREATE AND MAINTAIN RESILIENT LANDSCAPES THAT PROVIDE VITAL ECOLOGICAL SERVICES TO OUR COMMUNITY. IN 2022 WE RELOCATED OUR COMPOST TEA OPERATION FROM THE NORTH STREET GARAGE TO A BREWING FACILITY LOCATED BEHIND MASSDOT'S BUILDING. WE USED OUR COMPOST TEA TO ADMINISTER DEEP ROOT INJECTIONS TO THE GREENWAY'S TREES. BY INFUSING MICROBIOLOGICAL ORGANISMS INTO THE SOIL FROM WHICH THE TREES DRAW THEIR NUTRIENTS, WE WERE ABLE TO BUILD A HEALTHY SOIL ECOLOGY IN ADDITION TO FEEDING THE PLANTS THEMSELVES. WE SWITCHED FROM USING GRANULAR FERTILIZER TO EXCLUSIVELY USING COMPOST TEA FERTILIZER, AKA FOLIAR FEEDING, FOR THE LAWNS. BY SPRAYING THE GRASS WITH LIQUID FERTILIZER, THE PLANT ABSORBS MORE NUTRIENTS THROUGH ITS LEAVES, AND THE EXCESS PERMEATES THE SOIL, RESULTING IN A MORE EFFICIENT FERTILIZING METHOD. THE CONSERVANCY PARTICIPATED IN AND PUBLICIZED PLANTLIFE'S NO MOW MAY, AN INTERNATIONAL INITIATIVE TO SUPPORT POLLINATORS, REDUCE LAWN INPUTS, AND GROW HEALTHIER LAWNS. NO MOW MAY, FIRST POPULARIZED IN EUROPE, CHALLENGES LANDSCAPERS AND HOMEOWNERS TO LET THEIR LAWNS GROW FOR THE ENTIRE MONTH OF MAY WITHOUT MOWING. IN AREAS OF THE GREENWAY THAT DON'T SEE MUCH TRAFFIC, WE EXPERIMENTED BY ALLOWING GRASSES TO GO TO SEED TO SUPPORT NATIVE POLLINATORS. THE RESULTS WERE AESTHETICALLY VARIED LAWN AREAS THAT PROVIDE A FRIENDLY ENVIRONMENT FOR OUR POLLINATORS. OUR HORTICULTURE TEAM INSTALLED THE PLANT BEDS OF THE NEW NORTH MEADOW ON THE GREENWAY, WHICH OPENED IN THE SUMMER. THE PARK'S NATIVE MEADOW PLANTINGS ARE A TRIBUTE TO THE CHARLES RIVER'S ESTUARINE ECOLOGY. THE CONSERVANCY'S URBAN ORCHARD AND EDIBLE GARDENS IN DEWEY SQUARE PRODUCE APPROXIMATELY 200 LBS. OF FRUIT AND VEGETABLES EVERY YEAR. IN 2022, WE DONATED THIS PRODUCE TO ST. FRANCIS HOUSE, A NEARBY NON-PROFIT ORGANIZATION THAT SERVES 500 INDIVIDUALS EXPERIENCING HOMELESSNESS EACH DAY. OUR VOLUNTEER PROGRAM OFFERS OPPORTUNITIES FOR BOTH INDIVIDUALS AND CORPORATE, NON-PROFIT, ACADEMIC, AND OTHER COMMUNITY GROUPS TO EXPERIENCE HANDS-ON LEARNING WHILE THEY ASSIST US WITH PARK STEWARDSHIP. IN 2022, WE SAW A STRONG RETURN OF CORPORATE GROUPS AND BEGAN WORKING WITH VOLUNTEER TOUR GUIDES AND OFFICE ASSISTANTS AGAIN, ENGAGING 584 INDIVIDUAL VOLUNTEERS WHO CONTRIBUTED 3,310 HOURS TO PROVIDE ESSENTIAL ASSISTANCE. ON THE STRENGTH OF REVIEWS FROM VOLUNTEERS, THE CONSERVANCY HAS WON THE "TOP RATED AWARD" FROM GREATNONPROFITS.ORG TWELVE YEARS RUNNING. MAINTENANCE AND CAPITAL PROJECTS OUR MAINTENANCE TEAM CARES FOR SIX FOUNTAINS, ACRES OF GRANITE PAVING AND PRECAST UNIT PAVERS, COMPLEX LIGHTING SYSTEMS, THE CAROUSEL AT TIFFANY GROVE AND MORE, AND SUPPORTS INFRASTRUCTURE FOR PROGRAMS AND PUBLIC ART AND COLLABORATES WITH THE HORTICULTURE TEAM FREQUENTLY. THIS TEAM ALSO OVERSEES OUR CONTRACTED BASIC MAINTENANCE INCLUDING LAWN MOWING, LITTER AND TRASH REMOVAL, POWER WASHING, AND SNOW REMOVAL. IN 2022, MAINTENANCE PERFORMED AND SUPERVISED REPAIRS AND IMPROVEMENTS THROUGHOUT THE GREENWAY, WORKING WITH PANDEMIC SAFETY PROTOCOLS AS REQUIRED. IN THE NORTH END, WE BEGAN MAINTENANCE OF NEWLY COMPLETED NORTH MEADOW ON THE GREENWAY (PARCEL 2), SUPERVISED THE REPOINTING OR RESEALING OF JOINTS IN PAVERS IN SEVERAL AREAS IN THE FOUNTAINS AND PATHS. THE SAND MEDIA IN THE FOUNTAIN FILTERS WAS REPLACED WITH GLASS BEAD MEDIA WHICH REMOVES SMALLER PARTICLES AND INHIBITS BACTERIAL GROWTH MORE EFFECTIVELY. IN THE CENTRAL PORTION OF THE GREENWAY, THE MAINTENANCE TEAM OVERSAW THE REPAIR AND RESURFACING OF ALL THE CAROUSEL CHARACTERS WHICH EMPLOYED A MORE DURABLE PAINT. THE OPENINGS IN THE PAVEMENT AROUND ALL THE TREES IN THE TIFFANY GROVE WERE ENLARGED TO ACCOMMODATE EXPANDING TREE ROOTS. THE MAHOGANY BENCHES, RAILING AND TICKET BOOTH TRIM WERE GIVEN THEIR ANNUAL SANDING AND OILING. IN RINGS FOUNTAIN, ALL PENETRATIONS IN THE EQUIPMENT VAULT WALLS WERE SEALED AS PART OF ONGOING CLIMATE RESILIENCE MEASURES. FOR THE SAME REASON, THE HARBOR FOG EQUIPMENT VAULT HATCH WAS REPLACED WITH ONE THAT IS WATER TIGHT. MASONRY REPAIRS SUCH AS RESETTING OF LOOSE PAVERS AND RE-MORTARING AND RE-CAULKING OF PAVER JOINTS OCCURRED WHERE NEEDED. FAILING BIKE RACKS WERE REPLACED ADJACENT TO THE CAROUSEL AND ACROSS FROM ROWES WHARF, CONTINUING OUR STANDARDIZATION OF BIKE RACKS THROUGHOUT THE GREENWAY. FURTHER SOUTH, SOME OF THE BENCHES IN THE FORT POINT AREA WERE REPLACED. THE GRAVEL ACCESS ROAD ON DEWEY WAS REGRADED AND NEW GRAVEL ADDED. 8 NEW BENCHES WERE INSTALLED IN DEWEY PLAZA. A NEW CONTEMPORARY PICNIC TABLE AND BENCHES, WITH A SEPARATE HANDICAP ACCESSIBLE TABLE AND BENCHES WERE FABRICATED IN-HOUSE AND INSTALLED IN THE DEMONSTRATION GARDEN AREA OF THE DEWEY PARCEL. IN CHIN PARK, THE MAINTENANCE TEAM DESIGNED, FABRICATED AND INSTALLED A WATER MISTING STATION AND INSTALLED A WATER BUBBLER. THE MAINTENANCE TEAM HOSTED THREE GROUP VOLUNTEER EVENTS THAT INCLUDED STONE DUST PATH REJUVENATION. IT ALSO ASSISTED THE HORTICULTURE DEPARTMENT BY BUILDING 8 POLLINATOR HOUSES AND 3 ELM BARK BEETLE TRAPS. IN 2022, THE MAINTENANCE AND CAPITAL PROJECTS STAFF WORKED TOGETHER TO CONTINUE THE PROCESS OF INTEGRATING CMMS SOFTWARE INTO DAILY OPERATIONS. CAPITAL PROJECTS OVERSAW THE SUCCESSFUL COMPLETION OF THE NORTH MEADOW ON THE GREENWAY AND GROUNDBREAKING OF THE CHIN PARK LIGHTING PROJECT TO BE COMPLETED EARLY IN 2023. OUR PRIVATELY FUNDED PARK RANGERS PROVIDE SECURITY AND AMBASSADORSHIP ON THE GREENWAY THROUGHOUT THE YEAR. TWO NEW PARK RANGERS WERE HIRED IN EARLY 2022 AND REMAINED WITH THE CONSERVANCY THROUGHOUT 2022. |
| FORM 990, PART VI, SECTION A, LINE 7A | PER COMMONWEALTH LAW, AND THE ACTS OF 2008, CERTAIN MEMBERS OF THE BOARD OF DIRECTORS ARE NOMINATED BY ELECTED OFFICIALS OR BY GOVERNMENT AGENCIES. |
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER INTERNAL REVIEW BY THE CONSERVANCY'S FINANCE DEPARTMENT AS WELL AS BY ITS EXECUTIVE DIRECTOR, A DRAFT OF THE FORM 990 IS DELIVERED TO THE FINANCE, AUDIT, AND RISK MANAGEMENT COMMITTEE (FARMC) OF THE BOARD OF DIRECTORS FOR ITS REVIEW AND COMMENT. THE FARMC MEETS WITH THE CONSERVANCY'S INDEPENDENT ACCOUNTING FIRM TO REVIEW ANY QUESTIONS IT MAY HAVE. ONCE THE FARMC APPROVES THE DRAFT FORM 990, THE INDEPENDENT AUDITING FIRM PROVIDES A FINAL VERSION FOR REVIEW BY THE FULL BOARD PRIOR TO THE RETURN BEING FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONSERVANCY'S BOARD OF DIRECTORS SIGN THE CONFLICT OF INTEREST POLICY YEARLY. DISCLOSURES ARE FILED WITH THE CONSERVANCY AUDIT COMMITTEE WHICH REVIEWS AND REPORTS TO THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION WAS APPROVED BY THE BOARD OF DIRECTORS AND BASED ON MARKET DATA FOR COMPARABLE POSITIONS IN THE SECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CONSERVANCY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND POSTED ON THE CONSERVANCY'S WEBSITE - WWW.ROSEKENNEDYGREENWAY.ORG. |
| FORM 990, PART VI, SECTION B, LINE 15B: | THE CONSERVANCY DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |