2024-09-26T01:45:40-00:00 2023-12-31 020522619 Rowley & Associates PC 46 N State Street Concord NH 03301 990 2023-01-01 020355374 Southeast Land Trust of New Hampshire SOUT 6037786088 247 North River Road Epping NH 03042 Brian Hart Executive Director 6037786088 2024-09-26 true Eric C Rowley P00581700 6032285400 2024-09-26 2023 2024-08-08 14:25:15Z Brian Hart Executive Director Durham NH 03824 9795213 false X www.seltnh.org X 1980 NH To protect and sustain the significant lands in our community for clean water, fresh food, outdoor recreation, healthy forests, and wildlife. The Organization has conserved more than 27,000 acres of open spaces in south 17 17 23 167 0 7321201 8062545 16371 57904 415324 298250 14251 554242 7767147 8972941 291790 0 0 1109219 1233697 84900 221338 1797417 3629081 3198426 4947678 4568721 4025263 36384386 41366996 83848 357084 36300538 41009912 X To protect and sustain the significant lands in our community for clean water, fresh food, outdoor recreation, healthy forests, and wildlife. false false 3192421 2170 LAND CONSERVATION SELT conserved or assisted in the protection of 899 acres of land through 10 projects. Conservation work continued to focus on four key areas Living Landscapes, Clean Drinking Water, the Pawtuckaway to Great Bay Greenway initiative, and Farmland for the Future. Projects include SELT acquisition of fee lands and easements and one deeded executory interest. Under our Living Landscapes initiative, SELT completed seven projects, with the highlight being two generous donations, one a fee interest to 4.2 acres along the Lamprey River that is an addition to the existing Robert Rix Family Forest in Deerfield, which now totals 80-acres. The second donation was a 15.4-acre conservation easement in Atkinson working with the Town of Atkinson and The Conservation Fund on the former Lang property. The Town now owns the Lang property subject to the SELT conservation easement and it is part of the Towns larger Atkinson West Sawmill Town Forest conservation area. CONTINUED ON SCHEDULE O 239096 55734 LAND MANAGEMENT By the end of 2023, SELT owned 41 reservations totaling more than 10,834 acres, with all lands being visited for monitoring purposes. SELT lands continue to be well visited by the public due to an increased interest in outdoor recreation. SELT created early successional habitat, performed Forest Stand Improvement and improved management access on existing woods road at Birch Ridge Community Forest in New Durham. Management activities including invasive species removal for field restoration began at Mullen Forest in Fremont and re-establishing early successional forest habitat at Piscassic Greenway in Newfields. At Stonehouse Forest in Barrington, SELT worked with a consulting forester to conduct a timber harvest for forest health and wildlife habitat improvement on 140 acres. The Organization also conducted trail planning and the installation of recreational infrastructure including trails and parking at Birch Ridge Community Forest and Collins Family Forest in New Durham and Harveys Kennard Hill Forest in Epping, SELT maintains more than 70 miles of trails in total. 306492 OUTREACH EDUCATION In 2023, SELT expanded the All-Terrain Learning Adventures ATLAS program, a nature-based education initiative designed to connect children aged 5-12 to the natural world through partnerships with the Epping and Raymond school districts the two least resourced school districts in the Rockingham County service area, and with the University of New Hampshire Cooperative Extension UNHCE Health and Well-Being and 4-H Education and Youth Development team. Through ATLAS SELT provided 950 students from Epping Middle School and Lamprey River Elementary School opportunities for child led wild play, allowing room to creatively discover a passion for the natural world while encouraging an evergreen love of nature and cultivating the next generation of conservationists. SELT had 1,927 attendees at the 87 field trips and workshops hosted in 2023. This is a marked increase from the programming SELT offered in 2022 which included 53 field trips and workshops, and served 860 CONTINUED ON SCHEDULE O 184306 3922315 true true false false false true true false false true true false false false true true true false false false false false false true true false false false false false false false false false false true false false true true false false true false false false false true 39 0 true 23 true false false false false false true true false false false false false false X 17 17 false false false false true true true true true false false true true true true true true true true false MA NH X X Brian Hart Executive Director 6037786088 247 North River Road Epping NH 03042 Brian Hart Executive Director 040.00 X X X 137766 0 23240 Beverly Shadley Deputy Director 040.00 X X 127308 0 5052 Duane Hyde Land Conservation Director 040.00 X X 101000 0 4000 Brent Merriam President 004.00 X 0 0 0 Peter Bergh Vice President 004.00 X 0 0 0 Pam Hall Treasurer 004.00 X 0 0 0 Haley Andreozzi Secretary 004.00 X 0 0 0 Don Briselden Director 002.00 X 0 0 0 Tom Chamberlin Director 002.00 X 0 0 0 Dan Clapp Director 002.00 X 0 0 0 Bruce Goodwin Director 002.00 X 0 0 0 Reggie Hall Director 002.00 X 0 0 0 Scott Marion Director 002.00 X 0 0 0 Joanie Pratt Director 002.00 X 0 0 0 Samuel Reid Director 002.00 X 0 0 0 Edie Shipley Director 002.00 X 0 0 0 Laurie Smith Director 002.00 X 0 0 0 John Wallace Director 002.00 X 0 0 0 Alison Watts Director 002.00 X 0 0 0 Rob Wofchuck Director 002.00 X 0 0 0 366074 32292 3 false false false Martin Forestry Consulting PO Box 89 New Hampton NH 03256 Land Management 159856 1 156545 30413 2867879 5007708 1476018 8062545 Contracted services 541900 2170 2170 Timber revenue 541900 55734 55734 57904 271205 271205 45100 45100 45100 45100 812714 785669 27045 27045 27045 40807 30413 36603 4204 4204 Other income 900099 1276 1276 realized life estate held for resale 900099 503662 503662 504938 8972941 562842 347554 0 0 0 0 378308 140638 163112 74558 0 685291 516130 159250 9911 34628 26029 8090 509 53708 40372 12547 789 81762 50720 24658 6384 0 18355 14965 3390 81407 81407 0 84900 84900 0 283694 248785 28999 5910 2111 1471 540 100 88612 40685 29757 18170 0 0 75021 26729 48292 12395 11400 610 385 0 11120 4878 4983 1259 0 0 172072 13825 158247 66774 26399 40375 Conservation easement and other project costs 2688112 2688112 Gate, sign and bridge costs 12227 12227 Printing and copying 45737 21426 5976 18335 Property taxes 31421 26147 5274 40023 11377 28518 128 4947678 3922315 804025 221338 448362 353491 3148403 4452871 4743812 6082799 3420 175000 21787 6363 23291063 369847 20917020 22921216 4688956 5452062 883445 943822 1357601 1150952 36384386 41366996 83848 49584 4500 300000 3000 83848 357084 X 9537367 11366214 26763171 29643698 36300538 41009912 36384386 41366996 4025263 682451 1660 X false true X true false X 5535308 8347717 7388752 7321201 8062545 36655523 5535308 8347717 7388752 7321201 8062545 36655523 1182340 35473183 78393 67088 87471 121782 271205 625939 1852 523 3174 6923 504938 517410 37798872 143811 0.93850 0.95500 X Part II Section B Line 10 2023Other income 1,276 and Increase in appraised value of realized life estate held for resale 503,662. Part II Section B Line 10 2018-2021 Other Income. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 120000 21441 296065 true true X X X 270 15474.00 1 true 2004.00 155972 114320 12936 4363 760 122133 137485 -17399 4991 775 114320 119706 23749 5223 747 137485 110622 13962 4155 723 119706 102413 13085 4150 726 110622 1.00000 true false 17382031 17382031 5638431 285699 5352732 270601 84148 186453 22921216 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Security deposits 3000 3000 X 9657052 682451 1660 684111 8972941 8972941 4947678 4947678 4947678 II 9 Conservation easements are recorded at cost if purchased. Once the easement has been acquired the value of the asset is written down to a value of 1 on the Statement of Financial Position with a corresponding entry to Program Service costs. Donated easements are not recorded as an asset, revenue or expense but a record of the transaction is maintained and the details of the transaction are reported in a footnote to the financial statements. V 4 This fund is held by NH Charitable Foundation for the benefit of SELT. The principal of the fund is permanently restricted. Earnings on the fund are distributed to SELT for unrestricted use. X 2 The Organization has been notified by the Internal Revenue Service that it is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. The Organization is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the Organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The Organization follows the guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain income taxes, which prescribes a threshold of more likely than not for recognition and recognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly, no provision for income taxes has been recorded. X X X X X X X true Demont Associates 2 Monument Square Ste 700 Portland ME 04101 Counsel Planning Study false 84900 84900 MA NH Film Fest 25745 11165 14580 7622 102 1500 Trail Fest 18986 16989 1997 1914 364 984 26489 2259 24230 110 2144 14535 301 7027 71220 30413 40807 110 11680 15001 2785 7027 36603 4204 Laurie Smith Exterus Business Furni Board Member 12901 Sold furniture to SELT false Part IV Line 1 SELT entered into a contract in 2023 with Exterus Business Furniture to acquire additional furniture for the Mathey Center for People and Nature due to additional staff. Board member Laurie Smith is an employee of Exterus Business Furniture. In 2021, SELT solicited proposals from RedThread and Exterus Business Furniture for furniture for the Mathey Center. We analyzed the proposals and all of the options, and our conclusion then was that both companies had a very similar pricing structure. However, we were able to get to a finer level of detail with Exterus Business Furniture, which offered a more complete understanding of the full cost to fit out the building, and it was clear that Exterus was more cost effective. Ultimately, staff recommended and the Board selected Exterus Business Furniture. Part IV Line 1 As with the 2021 purchase, Exterus priced the furniture based on the Omnia contract, which is a nationally bid contract that is available to government and nonprofit organizations. The average overall discount for our order is 64.8 from list on all products. The proposed furniture purchase was reviewed by the Executive Director and presented to the Board for consideration with the recommendation to proceed with the purchase. The Board voted unanimously to authorize the purchase from Exterus Business Furniture, confirming its 2021 findings that their pricing was competitively priced, utilized the nationally competitively-bid Omnia contract pricing, met all of the requested furniture needs of SELT, and included donated design services and therefore the continued use of Exterus Business Furniture to provide additional furniture for The Mathey Center was in the best interest of SELT, in the course of ordinary business, and was for a fair and reasonable price. Ms. Smith recused herself from the selection process and Board vote. Part IV Line 1 Following the Board vote, SELT informed the NH Division of Charitable Trusts of the contemplated transaction, explained the process and circumstances, and requested feedback from the Division. The Division affirmed that it had no concerns with the additional purchase. A legal notice of the transaction to the Fosters Daily Democrat - Seacoast Online which published it on or about May 12, 2023. X 8 43576 Fair Market Value X 7 1429803 FMV and Net Book Value X Supplies/Other 1 2639 Fair Market Value 1 false false false 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. Forever Farms LLC 247 North River Road Epping NH 03042 844113901 Own and manage farms and associated buildings NH 15810 995045 SELT