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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <TotalAmt>486589</TotalAmt>
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        <CurrentTaxYearMinus1YearAmt>99644</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>182705</CurrentTaxYearAmt>
        <TotalAmt>486589</TotalAmt>
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      <SubstantialContributorsTotAmt>12130</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>474459</PublicSupportTotal170Amt>
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        <CurrentTaxYearMinus3YearsAmt>642</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>1957</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5608</CurrentTaxYearAmt>
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      <PreservationPublicUseInd>X</PreservationPublicUseInd>
      <ProtectionNaturalHabitatInd>X</ProtectionNaturalHabitatInd>
      <PreservationOpenSpaceInd>X</PreservationOpenSpaceInd>
      <TotalEasementsCnt>15</TotalEasementsCnt>
      <TotalAcreageCnt>69</TotalAcreageCnt>
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      <TotalBookValueLandBuildingsAmt>2699584</TotalBookValueLandBuildingsAmt>
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        <FormAndLineReferenceDesc>Part II, Line 5: Summarized Policy</FormAndLineReferenceDesc>
        <ExplanationTxt>Once each year the Rochester Land Trust monitors each conservation restriction it holds to ensure owner compliance with the terms of the conservation restriction agreement. The land trust assigns a stewardship chairperson who assigns a property monitor for each property and reviews and approves the monitoring activity. The chairperson maintains a conservation restriction monitoring plan which lists property names, assigned monitors, and a record of monitoring visits. The property monitor uses the CR monitoring form to document each monitoring visit, and maintains it in the stewardship binder for that property.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 9: Organization Reporting of conservation easements.</FormAndLineReferenceDesc>
        <ExplanationTxt>Per the policy of the Rochester Land Trust, conservation easements are recorded at a nominal amount if acquired by gift and at cost if purchased.</ExplanationTxt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Russ Keeler, Treasurer and Wendy Keeler, Secretary have a family relationship.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>To be a voting member of the land trust requires a minimum donation of $25 in the current or previous calendar year. An individual becomes a life member by virtue of a single donation of $1000 or more, or a donation of land or a conservation restriction.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>As The Rochester Land Trust is an all volunteer organization, the president and treasurer are delegated the authority to oversee the filing of Form 990. The financial and other information which is ultimately reported on Form 990 is shared with all board members at their interim meetings. As a final step in the process, the Form 990 is distributed to all the board members for comment before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All newly elected directors of The Rochester Land Trust are given a copy of its conflict of interest policy. That policy requires the director to disclose, at the time of election, all existing or potential conflicts of interest and to disclose any real or apparent conflicts of interest which arise during the term of the director. This is reaffirmed annually by having each director sign a Conflict of Interest Disclosure Form for each calendar year. The policy also requires a director to abstain from discussing any issue, project or transaction in which the director has a conflict of interest and to absent himself, or herself, from any subsequent vote on the matter. Before discussion begins and before voting on a matter that might involve a conflict of interest, directors are reminded of their obligation not to participate if they perceive a conflict of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Rochester Land Trust will provide copies of its governing documents, conflict of interest policy and financial statements embodied in Form 990 to anyone who requests them. In addition, a copy of The Rochester Land Trust's Form 990 is attached to its annual filing with the Public Charities Division of The Massachusetts Attorney General's Office. These records are public and open to inspection at the Attorney General's website.</ExplanationTxt>
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</Return>
