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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 8,347,717 | 7,388,752 | 7,321,201 | 8,062,545 | 11,214,592 | 42,334,807 |
| 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 | 8,347,717 | 7,388,752 | 7,321,201 | 8,062,545 | 11,214,592 | 42,334,807 |
| 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) .. | 2,152,763 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 40,182,044 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,347,717 | 7,388,752 | 7,321,201 | 8,062,545 | 11,214,592 | 42,334,807 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 67,088 | 87,471 | 121,782 | 271,205 | 332,625 | 880,171 |
| 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.).. | 523 | 3,174 | 6,923 | 504,938 | 16,806 | 532,364 |
| 11 | Total support. Add lines 7 through 10 | 43,747,342 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Part II Section B Line 10 2020 Other Income 2021 Other Income 2022 Other Income 2023Other income 1,276 and Increase in appraised value of realized life estate held for resale 503,662. 2024 Other Income |
| Return Reference | Explanation |
|---|
| Software ID: | 24019898 |
| Software Version: | 24.0.1.0 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d | Program Service Expenses 176,006, Grants and allocations 0, Revenue 6,867 EASEMENT STEWARDSHIP SELT monitored all 232 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 and seasonal staff. Monitoring was completed primarily through site visits with monitoring using remote imagery conducted on 43 of the easements. SELT also hosted three tailored workshops and published a semi-annual Everlasting newsletter for easement landowners. 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. No major violations were identified during 2024. In total, staff and volunteers spent 2,004 hours on easement |
| Form 990, Part III, Line 4d | Program Service Expenses 23,565, 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 4d | Program Service Expenses 2,766, Grants and allocations 0, Revenue 0 FLEXIBILITY FOR THE FUTURE LLC A single member limited liability company for which SELT is the sole member, is a real estate management and development company that owns an off-grid home and 647-acres of forestland with an undetermined use. |
| Form 990, Part III, Line 4a | LAND CONSERVATION CONTINUED SELT completed two projects under our Clean Drinking Water program one was the 557-acre Jones Brook conservation easement in Milton, helping consolidate a block of unfragmented lands. SELT also assisted the Town of Stratham with the acquisition of the Ross Tract, an in-holding in Stratham Hill Park that protects the drinking water wells for the Stratham Memorial School. Under our Farmland initiative, two farms were protected SELT conserved the Smith Great Bay Farm in Greenland, Newington and Portsmouth in partnership with the Town of Greenland, one of the last remaining dairy farms in the region. In Brentwood, SELT and the Town partnered to acquire a conservation easement on the Fuller land, which included an Option to Purchase at Agricultural Value OPAV, providing the best chance for the land to remain owned and operated as a farm. |
| Form 990, Part III, Line 4c | OUTREACH EDUCATION CONTINUED In April, SELT hosted the 14th annual Wild Scenic Film Festival at The Music Hall which had over 650 attendees. SELT also hosted a Conservation Celebration and Annual Meeting at Burley Farms in June with over 167 attendees. Finally, in October SELT hosted TrailFest which saw over 1,000 people attend for the third consecutive year, offering trail running, field trips, live animal presentations, rock splitting demos, and other nature-based education activities. Volunteers continued to make an immense impact with SELT. 188 volunteers helped with office work, trail work, habitat management, outreach events, and more. In total, volunteers contributed 6,418 hours of time, valued at 214,938 of donated services. 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 during the annual financial audit of the Organization, each member of the Board of Directors receives a Related Party questionnaire. This questionnaire consists of questions designed to confirm the Board Members knowledge of or participation in any related party transactions. The questionnaire is signed and submitted by the Board Member and reviewed by the Executive Director and auditors. Additionally, the Conflict of Interest Policy has a disclosure process which Board Members and other Covered Persons should follow if a there is a potential Conflict of Interest. |
| 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 Board President and Executive Director researched publicly available information from Form 990s about the current compensation for Executive Directors for similar non-profit organizations. He 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: | 24019898 |
| Software Version: | 24.0.1.0 |