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)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 5,535,308 | 8,347,717 | 7,388,752 | 7,321,201 | 8,062,545 | 36,655,523 |
| 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 | 5,535,308 | 8,347,717 | 7,388,752 | 7,321,201 | 8,062,545 | 36,655,523 |
| 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) .. | 1,182,340 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 35,473,183 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,535,308 | 8,347,717 | 7,388,752 | 7,321,201 | 8,062,545 | 36,655,523 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 78,393 | 67,088 | 87,471 | 121,782 | 271,205 | 625,939 |
| 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.).. | 1,852 | 523 | 3,174 | 6,923 | 504,938 | 517,410 |
| 11 | Total support. Add lines 7 through 10 | 37,798,872 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Part II Section B Line 10 2023Other income 1,276 and Increase in appraised value of realized life estate held for resale 503,662. |
| Return Reference | Explanation |
|---|---|
| Part II Section B Line 10 | 2018-2021 Other Income. |
| Software ID: | 23017659 |
| Software Version: | 23.1.0.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d | Program Service Expenses 155,972, Grants and allocations 0, Revenue 0 EASEMENT STEWARDSHIP SELT monitored all 226 conservation easements held at the beginning of the year to ensure continued protection of the natural resources of these conserved lands. We also worked with our partners to support their monitoring of the 44 easements for which we hold the executory interest back up to the primary easement holder. Finally, we contracted with four municipalities to monitor town conserved lands. SELT completes this work through three full-time staff members with one easement monitored by long-term volunteers. Monitoring was completed primarily through site visits with monitoring using remote imagery conducted on 34 of the easements. SELT remains committed to addressing all trespasses or violations, no matter how small or large, in an amicable way to ensure a successful resolution where a positive relationship remains between us, the landowners and neighbors. In total, staff and volunteers spent 2,004 hours on easement monitoring and stewardship activities. |
| Form 990, Part III, Line 4d | Program Service Expenses 28,334, Grants and allocations 0, Revenue 0 FOREVER FARMS LLC Forever Farms LLC, a single member limited liability company for which SELT is the sole member, owns a house and 236-acres of farmland and forests in Northwood, NH which is leased to a long-term tenant and abutting farmer, and managed for agricultural and forest health. |
| Form 990, Part III, Line 4a | LAND CONSERVATION CONTINUED Two larger Living Landscapes projects included a partnership with the Moose Mountains Regional Greenways to conserve 242-acres on Mt. Teneriffe in Milton. MMRG now owns and manages this important tract with rare plants and natural communities and a significant reach of a brook trout stream. SELT holds the conservation easement on this project which was funded through a variety of funding sources including the NHDES Aquatic Resource Mitigation Program and the NRCS Regional Conservation Partnership Program. The second large Living Landscape project included the 379.5-acre Freese property on Mt. Bet located in New Durham and Alton. This property abuts the nearly 500-acre Collins Family Forest and includes a prominent and highly visible peak overlooking Merrymeeting Lake and is part of the initiative to Merrymeeting Clean Forever. The Freese project was funded largely by private donations and LCHIP and is an installment sale structured project with the second half of the payment to the landowner due in 2024. SELT completed one project under our Clean Drinking Water program, which involved a project with the Town of Durham. SELT worked with the landowner, Pike, to conserve approximately 36.2 acres located along the Lamprey River in Durham and immediately adjacent to the Town of Durham-University of NH drinking water sytems intake from the river. SELT utilized funding from the NHDES Drinking Water and Groundwater Trust Fund, Aquatic Resource Mitigation Program, LCHIP, the Town of Durham, and others to accomplish this project. The town now owns the Pike property with SELT holding the conservation easement. Under our Farmland initiative, SELT made advances through two generous farmland easement donation projects. The first project involved the donation of a 9.4-acre conservation easement in the heavily developed town of Londonderry. This project conserved the Peterson Farm, a small farm that is well known and loved in the community and includes an active sugar shack. The second farmland conservation easement was a donation to honor the donors husband, Irving Salkovitz, and conserved a 22.9-acre portion of their horse farm that is across the road from the Lamprey River in Lee. |
| Form 990, Part III, Line 4c | OUTREACH EDUCATION CONTINUED individuals, meaning that offerings increased by 64 while engagement increased by 124. This exciting growth can be attributed largely to the ability to host workshops and presentations on-site in the Pratt Family Community Room at our new Nan and George Mathey Center for People and Nature. The room can accommodate up to 50 people and our 240-acre Burley Farms campus provides ample fields, forest and wetlands to explore allowing SELT to increase our offerings and improve attendee experience. In April, SELT hosted the Wild Scenic Film Festival at The Music Hall which had over 700 attendees. SELT also hosted a Conservation Celebration and Annual Meeting at Burley Farms in June with over 180 attendees. Finally, in October SELT hosted the 2023 SELT TrailFest which saw over 1,000 people attend and offered trail running, field trips, live animal presentations, rock splitting demos, and other nature-based education activities. In 2023, more than 167 volunteers helped SELT with office work, land stewardship, outreach events, and more. SELT saw a 29 increase in active volunteers, who hailed from 39 of the towns across our 52-town service area, with a 50 increase in volunteer hours logged over 2022. Additional outreach is completed through direct engagement on our lands and easements, digital and print newsletters and social media, and partnerships with other organizations. |
| Form 990, Part VI, Section A, Line 7a | The By-laws of the Organization authorize the members to elect new members of the Board of Directors at the Annual Meeting. Should a vacancy exist between Annual Meetings, the Board may fill the opening by a majority vote at a duly organized meeting of the Board of Directors. |
| Form 990, Part VI, Section A, Line 7b | The only decision of the Board of Directors subject to approval by the members is changes to the By-laws of the Organization. Proposed changes may be brought before the Members at Annual Meeting or through a Special Meeting with prior notice of all current members. |
| Form 990, Part VI, Section B, Line 11b | The Organizations draft Form 990 is prepared by an independent accountant and reviewed by the Finance Committee and Executive Director in detail prior to filing. Questions are addressed to the preparer and resolved. The Board of Directors receives and reviews the final Form 990 return and votes to authorize its filing. |
| Form 990, Part VI, Section B, Line 12c | Each year following the annual meeting of the Organization, each member of the Board of Directors receives a detailed Conflict of Interest Questionnaire. This questionnaire consists of questions designed to confirm the Board members knowledge of the Organizations Conflict of Interest Policy, the individual Board members compliance with the policies and the compliance of the Board as a body. The questionnaire is signed and submitted by the Board Member and reviewed by the Executive Director. |
| Form 990, Part VI, Section B, Line 15b | Each year the Executive Committee, with input from the Board of Directors, evaluates the performance of the Executive Director and recommends any changes in salary or benefits. SELTs Operations and Executive Assistant and Executive Director researched publicly available information from Form 990s about the current compensation for Executive Directors for similar non-profit organizations. In addition, she or the Executive Director contacted various organizations to collect salary, benefits, and other information. The collected information was shared with the Executive Committee of the Organization for consideration. The report and recommendations of the Executive Committee were distributed to the full Board. The Board of Directors makes final decisions regarding continued employment, salary and benefits, which are recorded in the minutes of the applicable meeting of the Board of Directors. The Executive Director is not present at the meetings of the Executive Committee or Board of Directors when performance, salary and benefits are discussed. |
| Form 990, Part VI, Section C, Line 19 | The Organization makes its governing documents, conflict of interest policy and financial documents available to the public upon request by contacting the Organization via telephone, e-mail or our web site. |
| Software ID: | 23017659 |
| Software Version: | 23.1.0.0 |