2024-11-14T16:51:50-06:00 2023-12-31 042943536 TONNESON & COMPANY PC 401 EDGEWATER PLACE SUITE 300 WAKEFIELD MA 018806208 990 2023-01-01 954292658 THE WALDEN WOODS PROJECT WALD 7812594700 44 BAKER FARM ROAD LINCOLN MA 01773 KATHLEEN R ANDERSON SECRETARY/EXEC. DIR. 7812594700 2024-11-13 1 0 JODY K BOOTH P00963825 7812459999 2024-11-12 2023 2024-10-15 13:58:12Z KATHLEEN R ANDERSON 44 BAKER FARM ROAD LINCOLN MA 01773 8493112 0 X WWW.WALDEN.ORG X 1990 CA PRESERVE LAND IN ECOLOGICALLY IMPORTANT AREAS. 8 7 19 44 15051 0 1051733 6499446 0 0 396412 697032 66528 22511 1514673 7218989 6200 4000 0 0 710576 788844 0 0 112297 1172710 1199540 1889486 1992384 -374813 5226605 31764064 38674801 231012 77945 31533052 38596856 X SEE PART 1, LINE 1 0 0 672328 CONSERVATION & LAND MANAGEMENTTHE WALDEN WOODS PROJECT PRESERVES AND PROTECTS WALDEN WOODS AND THOREAU COUNTRY IN RECOGNITION OF THEIR WORLDWIDE LITERARY, HISTORICAL, AND ENVIRONMENTAL SIGNIFICANCE AND THEIR CAPACITY TO MOTIVATE OTHERS TO PROTECT THE GLOBAL ENVIRONMENT AND THE ECOLOGICALLY/HISTORICALLY SIGNIFICANT AREAS THAT EXIST IN THEIR OWN COMMUNITIES.THE WALDEN WOODS PROJECT OWNS AND STEWARDS NEARLY 200 ACRES OF LAND THAT PROVIDES AN IMPORTANT SERVICE TO THE PUBLIC AS A HIGHLY SOUGHT-AFTER RESOURCE FOR PASSIVE RECREATION AND EDUCATION. THE MAJORITY OF OUR LAND IS OPEN TO THE PUBLIC YEAR-ROUND, AND OUR INTERPRETIVE TRAILS ARE USED EXTENSIVELY BY THE GENERAL PUBLIC AND A WIDE VARIETY OF ORGANIZED GROUPS, INCLUDING SCHOOL GROUPS, ELDER SERVICES GROUPS, AND TOURISTS. MANAGEMENT ACTIVITIES INCLUDE MAINTENANCE OF EXISTING TRAILS, TRAIL DESIGN, INTERPRETATION AND CONSTRUCTION, MAINTENANCE OF TRAIL HEAD PARKING FACILITIES, AND ECOLOGICAL IMPROVEMENTS INTENDED TO BENEFIT WILDLIFE AND THE NATURAL VALUE OF OUR LAND.THE PROJECT'S LAND MANAGEMENT PROGRAMS SUPPORT COLLABORATION BETWEEN A WIDE VARIETY OF CIVIC AND ENVIRONMENTAL GROUPS.THE WALDEN WOODS PROJECT MANAGES CONSERVATION RESTRICTIONS ON 53.90 ACRES OF LAND, WHICH PREVENTS DEVELOPMENT OF SITES NOT OWNED IN FEE (TOTAL ACRES OWNED IN FEE: 130.30). ANNUAL CONSERVATION RESTRICTION MONITORING ENSURES THAT THE PROTECTIONS PRESCRIBED IN THE CONSERVATION RESTRICTIONS ARE IN EFFECT.THE LAND WE OWN AND MANAGE INCLUDES A CERTIFIED ORGANIC FARM THAT OFFERS HEALTHY, LOCALLY GROWN PRODUCE FOR PUBLIC CONSUMPTION AND THAT HOSTS EDUCATIONAL PROGRAMMING AND VOLUNTEER SERVICE PROJECTS. IN ITS CAPACITY AS THE STATE-DESIGNATED "FRIENDS OF WALDEN POND," THE WALDEN WOODS PROJECT PARTNERS WITH THE MASSACHUSETTS DEPARTMENT OF CONSERVATION AND RECREATION ON FUNDRAISING FOR PUBLIC PROGRAMS AND CONSERVATION INITIATIVES AT THE WALDEN POND STATE RESERVATION. 400616 4000 EDUCATION:THE EDUCATION PROGRAMS OF THE WALDEN WOODS PROJECT SERVE AN AUDIENCE OF STUDENTS, EDUCATORS, AND LIFE-LONG LEARNERS AROUND THE GLOBE. OUR SIGNATURE PROGRAMS INCLUDE GUIDED TOURS FOR GROUPS VISITING WALDEN WOODS; THE GLOBAL LIVE DELIBERATELY ESSAY CONTEST FOR YOUTH AGES 14-19; APPROACHING WALDEN, A WEEK-LONG SUMMER PROFESSIONAL DEVELOPMENT PROGRAM FOR TEACHERS; OTHER PROFESSIONAL DEVELOPMENT WORKSHOPS THROUGHOUT THE YEAR; VIRTUAL GROUP VISITS, AND THE STEWARDSHIP LECTURE SERIES. ALL OF OUR PROGRAMS ARE INSPIRED BY THE WRITINGS AND PHILOSOPHIES OF HENRY DAVID THOREAU AND ASK PEOPLE TO EXPLORE THEIR OWN SENSE OF PLACE-THEIR CONNECTION TO THEIR OWN COMMUNITY AND OTHER PLACES IN THE WORLD-AND TO DEVELOP AN ENVIRONMENTAL ETHIC. AS THOREAU HIMSELF IS A HIGHLY INTERDISCIPLINARY SUBJECT, WE ADDRESS THE TOPICS OF TRANSCENDENTALISM, SOCIAL REFORM, WRITING, NATURAL HISTORY AND 19-CENTURY HISTORY IN OUR PROGRAMS. 438244 RESEARCH AND LIBRARY:THE WALDEN WOODS PROJECT LIBRARY IS OWNED AND MANAGED BY THE WALDEN WOODS PROJECT AND IS LOCATED AT THE WWP'S CAMPUS IN LINCOLN, MASSACHUSETTS. THE LIBRARY HOUSES THE MOST COMPREHENSIVE RESEARCH COLLECTION BY AND ABOUT HENRY DAVID THOREAU, AS WELL AS OTHER TRANSCENDENTALISTS, INCLUDING RALPH WALDO EMERSON AND MARGARET FULLER, AND IS THE REPOSITORY FOR THE COLLECTIONS OF THE THOREAU SOCIETY, THE RALPH WALDO EMERSON SOCIETY, AND THE MARGARET FULLER SOCIETY. IN 2023 THE WALDEN WOODS PROJECT REVISED ITS LOAN AGREEMENT WITH THE THOREAU SOCIETY TO BECOME THE PERMANENT REPOSITORY FOR ITS COLLECTIONS. STAFFED BY A FULL-TIME CURATOR & THOREAU SCHOLAR, AND A HALF-TIME CURATORIAL ASSISTANT, THE LIBRARY IS THE PREMIERE RESOURCE ON A GLOBAL BASIS FOR RESEARCH AND SCHOLARSHIP ON THOREAU AND HIS CONTEMPORARIES. THE LIBRARY WORKED WITH SIX VOLUNTEERS THIS YEAR WHO HAVE AN INTEREST IN THE HISTORY AND LITERATURE OF THOREAU'S TIME. EVERY YEAR BRINGS NEW PEOPLE WITH VARYING INTERESTS TO THE WALDEN WOODS PROJECT LIBRARY, WHETHER IN-PERSON OR VIRTUALLY. TRANSLATORS FROM AROUND THE WORLD HAVE WORKED WITH THE CURATOR TO PROVIDE ACCURATE AND REPRESENTATIVE TRANSLATIONS. OUR VIRTUAL CLASSROOM SESSIONS BRING OUR CURATOR INTO SCHOOLS AROUND THE WORLD, REACHING HUNDREDS OF STUDENTS IN 2023. WE CONTINUE TO PUBLISH MANY WORKS ELECTRONICALLY TO ENSURE THAT OUR RESOURCES REACH THE LARGEST NUMBER OF SCHOLARS AND STUDENTS. 1511188 1 1 0 0 0 0 1 1 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 19 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA CT MA NY TN NC SC NH AR PA NJ X X X KATHLEEN R ANDERSON 7812594700 44 BAKER FARM LINCOLN MA 01773 KATHLEEN ANDERSON SECRETARY/EXEC. DIRECTOR 40.00 X X 133904 0 6695 DONALD HENLEY PRESIDENT 6.00 X X 0 0 0 THOMAS O JONES TREASURER 1.00 X X 0 0 0 ANNA WINTER RASMUSSEN BOARD MEMBER 1.00 X 0 0 0 JOHN P DEVILLARS BOARD MEMBER 1.00 X 0 0 0 ED BEGLEY JR BOARD MEMBER 1.00 X 0 0 0 JOHN H TYSON BOARD MEMBER 1.00 X 0 0 0 ELIZABETH LACK BOARD MEMBER 1.00 X 0 0 0 133904 0 6695 1 0 0 0 0 75550 6423896 6499446 338773 338773 11 11 1621244 1262985 358259 358259 358259 33638 11138 22500 7449 15051 7218989 7449 15051 697043 3000 3000 1000 1000 156670 98702 28984 28984 548762 419938 84185 44639 26387 19493 4211 2683 57025 42877 8246 5902 33242 33242 85729 85729 25 25 5853 5353 500 396 396 4122 3045 658 419 389131 387841 1290 204891 116620 79953 8318 REPAIR AND MAINTENANCE 179005 179005 SERVICES 105356 99782 5574 UTILITIES 76974 76974 SUPPLIES 36161 28544 6754 863 78655 28989 29177 20489 1992384 1511188 368899 112297 52068 194508 196787 285934 254388 73788 300 25984 33455 27432457 9206253 17306699 18226204 10182433 14122806 712104 2704205 3033601 3033601 31764064 38674801 104689 77945 126323 0 231012 77945 X 19309071 24464611 12223981 14132245 31533052 38596856 31764064 38674801 5226605 1837199 0 X 0 1 X 1 0 X 3161348 803776 3611341 882274 6499446 14958185 3161348 803776 3611341 882274 6499446 14958185 7610138 7348047 180219 169312 162176 181679 338773 1032159 3500 3500 15993844 462041 0.45940 0.58130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 4 61.10 0 1 0 150.00 9461 827262 0 X X X 0 9850104 2526542 85729 12290917 12574628 -2654326 70198 9850104 10676484 1977350 79206 12574628 8754359 1988732 68195 10676484 6799977 2009295 56812 8754359 0 0 16931688 16931688 9648947 8454843 1194104 93124 93124 0 758698 658286 100412 18226204 SHORT-TERM INVESTMENTS 2704205 F 2704205 COLLECTIONS 827262 CONSERVATION RESTRICTION-PR 2000000 CONSERVATION RESTRICTION-FH 206339 3033601 X 9099903 1837199 129444 1966643 7133260 85729 85729 7218989 2036099 129444 129444 1906655 85729 85729 1992384 PART II, LINE 9: CONSERVATION EASEMENTS ARE REPORTED IN THE FINANCIAL STATEMENTS AT APPRAISED VALUE. APPRAISED VALUE IS BASED ON THE DIFFERENCE OF THE ESTIMATED VALUE OF THE RELATED CONSERVATION LAND BEFORE AND AFTER THE RESTRICTION IS GRANTED. PART III, LINE 4: THE THOREAU INSTITUTE LIBRARY AT THE WALDEN WOODS PROJECT HOUSES THE WORLD'S MOST COMPREHENSIVE COLLECTION OF MATERIAL RELATED TO HENRY DAVID THOREAU. IN ORDER TO FULFILL OUR EDUCATIONAL MISSION, ALL MATERIALS ARE FREELY ACCESSIBLE BY VISITORS AND MANY ARE BEING MADE VIRTUALLY ACCESSIBLE THROUGH THE INTERNET TO SERVE THOSE WHO ARE NOT ABLE TO VISIT THE LIBRARY IN PERSON. IN ADDITION, OUR CURATOR OF COLLECTIONS IS AVAILABLE TO ANSWER REFERENCE QUESTIONS, HELP WITH RESEARCH AND GIVE TALKS TO VISITING STUDENTS AND OTHER GROUPS. PART V, LINE 4: THE WALDEN WOODS PROJECT INTENDS TO CONTINUE TO SOLICIT CONTRIBUTIONS TO BUILD ITS ENDOWMENT FUND. ULTIMATELY, EARNINGS FROM THE ENDOWMENT WILL BE APPLIED TO OFFSET ANNUAL OPERATING COSTS. PART X, LINE 2: THE PROJECT IS A NON-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF MASSACHUSETTS AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES. THIS DETERMINATION HAS BEEN REVIEWED ACCORDING TO GUIDANCE IN A FINANCIAL ACCOUNTING STANDARDS BOARD PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE PROJECT NOW APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS BY CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. AS OF DECEMBER 31, 2023, THE PROJECT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PROJECT IS GENERALLY SUBJECT TO POTENTIAL EXAMINATION BY TAXING JURISDICTIONS FOR THE PRIOR THREE YEARS. THE PROJECT IS POTENTIALLY SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) RELATING TO THE SALE OF PRODUCE AT A FARM STAND, WHICH IS NOT RELATED TO THE PROJECT'S PRIMARY PURPOSE OF PRESERVING CONSERVATION LAND. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE PROJECT DID NOT INCUR ANY UBIT RELATED TO ITS FARM STAND OPERATION. SCHEDULE D, PAGE 4, PART XII AND XIII, LINE 2D COST OF GOODS SOLD RELATED TO THE WALDEN WOODS PROJECT'S FARMSTAND ACTIVITY AND EXPENSES RELATED TO SPECIAL EVENTS ARE CATEGORIZED AS EXPENSES FOR FINANCIAL STATEMENT PURPOSES AND INCLUDED IN REVENUE FOR 990 FILING PURPOSES. FORM 990, PART VI, SECTION B, LINE 11B DRAFT COPIES OF THE FEDERAL FORM 990 FOR THE YEAR ENDED DECEMBER 31, 2023 WERE PROVIDED VIA E-MAIL AND PAPER COPY TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR REVIEW. ALL COMMENTS AND SUGGESTED CHANGES FROM MEMBERS OF THE BOARD OF DIRECTORS WERE GATHERED, REVIEWED AND WHEN DEEMED APPROPRIATE THE FEDERAL FORM 990 WAS MODIFIED TO INCLUDE THESE COMMENTS AND CHANGES. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS THE PROJECT PROVIDES A COPY OF ITS CONFLICT OF INTEREST POLICY TO ALL MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR REVIEWS WITH THE BOARD ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE AND THE IMPACT, IF ANY, SUCH CONFLICTS MAY HAVE UPON THE ORGANIZATION. FOR THE YEAR ENDED DECEMBER 31, 2023, NO SUCH CONFLICTS OF INTEREST WERE REPORTED BY ANY MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS OF THE WALDEN WOODS PROJECT MEETS WITHOUT KATHLEEN ANDERSON, EXECUTIVE DIRECTOR, BEING PRESENT TO DISCUSS HER COMPENSATION AND ANY RELATED SALARY AND BENEFIT ISSUES. THE TREASURER THEN FORWARDS ALL RELATED DOCUMENTATION AND APPROVAL TO THE ACCOUNTING MANAGER DIRECTLY AND THE RELATED PAYROLL IS ADJUSTED ACCORDINGLY. FORM 990, PART VI, SECTION C, LINE 19 THE WALDEN WOODS PROJECT'S ANNUAL AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE AT THE ATTORNEY GENERAL'S OFFICE OF THE COMMONWEALTH OF MASSACHUSETTS OR UPON DIRECT REQUEST TO THE WALDEN WOODS PROJECT.