2026-07-29T09:33:35-05:00 2025-09-30 030327374 MCSOLEY MCCOY & CO 118 TILLEY DRIVE STE 202 SOUTH BURLINGTON VT 05403 990 2024-10-01 030307155 STOWE LAND TRUST STOW 8022537221 PO BOX 284 STOWE VT 05672 TOM ROGERS EXECUTIVE DIRECTOR 8022537221 2026-07-28 1 0 CONNIE FELLION P01875413 8026581808 2026-07-27 2024 2025-03-06 01:10:19Z TOM ROGERS PO BOX 284 STOWE VT 05672 3467198 0 X WWW.STOWELANDTRUST.ORG X 1987 VT CONSERVATION OF FARM AND FOREST LANDS FOR THE BENEFIT OF THE GREATER STOWE COMMUNITY. 14 14 7 98 0 0 2212113 1706151 0 0 360661 190581 -1762 7774 2571012 1904506 0 0 0 0 363933 567505 0 0 210011 283586 1046410 647519 1613915 1923493 290591 7508015 7924711 190604 147147 7317411 7777564 X THE STOWE LAND TRUST IS DEDICATED TO THE CONSERVATION OF SCENIC, RECREATIONAL, AND PRODUCTIVE FARM AND FOREST LANDS FOR THE BENEFIT OF THE GREATER STOWE COMMUNITY. 0 0 1146880 STEWARDSHIP PROGRAMIN FY25, SLT ADVANCED MAJOR TRAIL ACCESSIBILITY IMPROVEMENTS AT THE MILL TRAIL, COMPLETING DESIGN, PERMITTING, AND KEY BRIDGE AND TRAIL UPGRADES AS PART OF PHASE 1 OF A NEW UNIVERSALLY ACCESSIBLE TRAIL SYSTEM. SLT ALSO FINISHED ADAPTIVE BIKE ENHANCEMENTS AT KIRCHNER WOODS AND BEGAN PLANNING A NEW CONNECTOR TRAIL AT THE ADAMS CAMP CONNECTOR PROPERTY TO LINK THE STOWE RECREATION PATH WITH THE ADAMS CAMP NETWORK.TO SUPPORT GROWING STEWARDSHIP NEEDS, SLT ENGAGED AN AMERICORPS LANDS AND TRAILS STEWARD AND CONTINUED ANNUAL PROPERTY MONITORING, LANDOWNER ENGAGEMENT, AND TRAIL AND HABITAT MANAGEMENT. THE STEWARDSHIP PROGRAM WORKED WITH 98 VOLUNTEERS WHO COLLECTIVELY DONATED OVER 454 HOURS OF THEIR TIME TO TAKING CARE OF SLT PROTECTED LANDS, COMPLETING MONITORING, TRAIL WORK, AND INVASIVE SPECIES MANAGEMENT.SLT ALSO HOSTED A STEWARDSHIP SUMMER SERIES WHICH ENGAGED 135 PARTICIPANTS IN 315 HOURS OF EDUCATIONAL PROGRAMMING FOCUSED ON HABITAT, INVASIVE SPECIES, AND FOREST STEWARDSHIP.LAND PROTECTION PROGRAMSLT COMPLETED THE PERMANENT PROTECTION OF THE 85-ACRE ADAMS CAMP CONNECTOR, STRENGTHENING WILDLIFE HABITAT, RIPARIAN HEALTH, AND REGIONAL TRAIL CONNECTIVITY. SLT ALSO ADVANCED THREE MAJOR CONSERVATION PROJECTSMUDDY MOOSE, NORTH HILL FOREST, AND STAGECOACH MEADOWSTOTALING 339 ACRES AND SCHEDULED TO CLOSE NEXT YEAR.SLT HAS BEEN WORKING HARD TO ADVANCE INNOVATIVE CONSERVATION AND HOUSING INITIATIVES IN PARTNERSHIP WITH DOWNSTREET HOUSING & COMMUNITY DEVELOPMENT. THE MUDDY MOOSE AND STAGECOACH MEADOWS PROJECTS HAVE BOTH CONSERVATION AND HOUSING COMPONENTS AND IF SUCCESSFUL, WILL CONSERVE LAND WHILE ALSO CREATING FUTURE AFFORDABLE HOUSING.SLT IS ALSO UPDATING ITS STRATEGIC CONSERVATION PLAN, SUPPORTED BY GRANT FUNDING AND AN IN-DEPTH GIS ANALYSIS ACROSS AN EXPANDED SERVICE AREA. THE PLAN FOCUSES ON FARMS AND FORESTS, WILDLIFE AND BIODIVERSITY, RECREATION, AND FLOOD RESILIENCE. FOLLOWING COMMUNITY OUTREACH, THE PLAN IS ON TRACK FOR COMPLETION NEXT YEAR. EDUCATION & OUTREACH PROGRAMSLT REVITALIZED THE LEARNING LANDSCAPES PROGRAM WITH STOWE ELEMENTARY SCHOOL, PROVIDING HANDS-ON OUTDOOR EDUCATION TO 191 STUDENTS AND FAMILIES. SLT HOSTED ITS LARGEST COMMUNITY EVENTPARTY IN THE MEADOWWITH 315 ATTENDEES, AND PARTICIPATED IN PARTNER EVENTS REACHING AN ESTIMATED 250300 COMMUNITY MEMBERS. 1146880 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 14 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 8022537221 PO BOX 284 STOWE VT 05672 AMY STEWART CHAIR 1.00 X X 0 0 0 JASON SLOCUM VICE CHAIR 1.00 X X 0 0 0 KERRY SEDUTTO TREASURER 1.00 X X 0 0 0 BETH BRADFORD DIRECTOR 1.00 X 0 0 0 AMY FARLEY DIRECTOR 1.00 X 0 0 0 SARAH KALIL DIRECTOR 1.00 X 0 0 0 JASON MCLEAN DIRECTOR 1.00 X 0 0 0 BROOKE MITCHELL DIRECTOR 1.00 X 0 0 0 DAVID WILKENS DIRECTOR 1.00 X 0 0 0 MICHY LEMAY DIRECTOR 1.00 X 0 0 0 ROGER MURPHY DIRECTOR 1.00 X 0 0 0 MICHAEL BAER DIRECTOR 1.00 X 0 0 0 CHESS BROWNELL DIRECTOR 1.00 X 0 0 0 SUZANNE DANZIG DIRECTOR 1.00 X 0 0 0 TOM ROGERS EXECUTIVE DIRECTOR 40.00 X 47105 0 12670 METZI ANDERSON DIRECTOR OF OPERATIONS 40.00 X 90486 0 13909 137591 0 26579 0 0 0 0 0 430851 28200 230000 1017100 107943 1706151 123472 123472 1607820 1540711 67109 67109 67109 16823 28200 15937 886 886 12002 6044 5958 5958 930 0 930 930 1904506 0 0 198355 214515 101142 61825 51548 290241 136848 83648 69745 14481 6828 4173 3480 10595 4995 3054 2546 37673 17763 10857 9053 1300 613 375 312 22500 10609 6484 5407 18089 18089 109354 66579 23326 19449 34812 25959 4828 4025 12813 6412 3491 2910 22375 10549 6449 5377 50239 23688 14479 12072 6995 3298 2016 1681 7622 7622 21049 9925 6066 5058 EASEMENT ACQUISITION 670000 670000 EVENT 27367 16576 10791 STEWARDSHIP 9779 9779 MISCELLANEOUS 9012 6800 1206 1006 23104 10895 6658 5551 1613915 1146880 257024 210011 131201 86481 191309 350150 156450 91318 22446 16717 2974545 49306 2882391 2925239 4018193 4379287 106025 75519 7508015 7924711 82597 80400 108007 66747 190604 147147 X 2139780 2426153 5177631 5351411 7317411 7777564 7508015 7924711 290591 169562 0 X 0 1 X 1 0 X 1048631 1253917 875943 2215932 1706151 7100574 1048631 1253917 875943 2215932 1706151 7100574 246934 6853640 53524 64788 118802 121389 123472 481975 11571 17584 10638 13188 17753 70734 7653283 0.89550 0.87960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 35 4303.00 1 1 625.00 27095 1524282 126288 11398 1661968 1269153 234210 20919 1524282 1310021 8450 -49318 1269153 1169380 391494 -250853 1310021 943555 171944 53881 1169380 0.91340 0.02800 0.05860 0 0 2778405 2778405 85733 23458 62275 2049 2049 0 108358 23799 84559 2925239 RIGHT-OF-USE LIABILITIES 66747 66747 X 2092082 169562 14556 21547 205665 1886417 18089 18089 1904506 1631929 14556 21547 36103 1595826 18089 18089 1613915 PART II, LINE 5: MONITORING IS THE REGULAR AND SYSTEMATIC GATHERING OF INFORMATION ABOUT A CONSERVED PROPERTY TO DETECT CHANGES AND TO ENSURE THE PROPERTY IS BEING USED IN ACCORDANCE WITH THE LEGAL RESTRICTIONS PLACED ON IT. SLT MONITORS LAND THAT IT OWNS IN FEE AS WELL AS THOSE ON WHICH IT HOLDS LEGAL RIGHTS THROUGH A CONSERVATION EASEMENT OR OTHERLEGAL COVENANT. ALL SLT CONSERVED PROPERTIES ARE MONITORED AT LEAST ONCE ANNUALLY IN PERSON ON THE GROUND. STOWE LAND TRUST IS RESPONSIBLE FOR ENFORCING ALL OF ITS CONSERVATION EASEMENTS THROUGH IDENTIFICATION AND RECTIFICATION OF VIOLATIONS. REGULAR COMMUNICATION WITH LANDOWNERS AND DILIGENT ANNUAL MONITORING CAN RESULT IN MINIMIZING VIOLATIONS AND HELP TO RESOLVE ENFORCEMENT ISSUES IN A TIMELY MANNER. PART II, LINE 9: THE STOWE LAND TRUST ACQUIRES EASEMENTS AND DEVELOPMENT RIGHTS ON PROPERTY THROUGH PURCHASE AND DONATION. WITHIN THE CONSERVANCY MOVEMENT, A DIVERGENCE OF PRACTICE EXISTS AS TO THE VALUES AT WHICH EASEMENTS AND DEVELOPMENT RIGHTS ARE APPROPRIATELY RECORDED. THE SMALLER, LOCALLY BASED CONSERVANCY ORGANIZATIONS TEND TOWARD NOT CAPITALIZING SUCH ACQUISITIONS. THE STOWE LAND TRUST HAS ADOPTED THIS POLICY OF NOT CAPITALIZING AS ASSETS THE ACQUISITION OF EASEMENTS AND DEVELOPMENT RIGHTS, BUT RATHER DISCLOSES THEM IN THE FOOTNOTES TO THE FINANCIAL STATEMENTS. PART V, LINE 4: THE ENDOWMENT FUNDS ARE HELD FOR LONG-TERM GROWTH WITH THE INTENT TO GENERATE ON-GOING INCOME OR RESERVES. THE GOALS OF THE INVESTMENT POLICY ARE TO HAVE SUFFICIENT CASH RESOURCES TO MEET CURRENT SPENDING NEEDS AND MAINTAIN A POSITIVE RETURN ON ASSETS HELD FOR LONGER TERM GOALS. PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF THE IRC. IN ADDITION, IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE IRC. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE ENTITIES TO DISCLOSE IN THEIR FINANCIAL STATEMENTS THE NATURE OF ANY UNCERTAINTY IN THEIR TAX POSITIONS. FOR TAX EXEMPT ENTITIES, TAX EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. MANAGEMENT BELIEVES THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION ANTICIPATES THAT IT WILL NOT HAVE A CHANGE IN UNCERTAIN TAX POSITIONS DURING THE NEXT TWELVE MONTHS THAT WOULD HAVE A MATERIAL IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. IF NECESSARY, THE ORGANIZATION WOULD ACCRUE INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: PAYROLL LIABILITIES 21,547. PART XII, LINE 2D - OTHER ADJUSTMENTS: PAYROLL LIABILITIES 21,547. X 3 107943 MARKET PRICE 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION FILED ARTICLES OF AMENDMENT (THE "AMENDMENT") WITH THE VERMONT SECRETARY OF STATE ON NOVEMBER 25, 2025. THE AMENDMENT CHANGED THE CORPORATION FROM A MEMBER ORGANIZATION TO NOT A MEMBER ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 DURING THE TAX YEAR AND PRIOR TO THE FILING OF ARTICLES OF AMENDMENT ON NOVEMBER 25, 2025, THE ORGANIZATION WAS ORGANIZED AS A MEMBER ORGANIZATION. THE ARTICLES OF AMENDMENT WERE APPROVED BY THE MEMBERS AND CHANGED THE CORPORATION TO NOT A MEMBER ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBER RIGHTS TO PARTICIPATE IN GOVERNANCE OR TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY EXISTED ONLY BEFORE THE AMENDMENT BECAME EFFECTIVE AND WERE ELIMINATED BY THE AMENDMENT FORM 990, PART VI, SECTION B, LINE 11B APPROVAL OF THE IRS FORM 990 REQUIRES A MAJORITY VOTE OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THAT THE SLT OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEWS OF COMPLIANCE WITH THIS POLICY AND DISCLOSURE REQUIREMENTS SHALL BE REVIEWED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 15A: THE STOWE LAND TRUST'S PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. 15B: STOWE LAND TRUST'S PROCESS FOR DETERMINING COMPENSATION FOR KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS AND COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THE STOWE LAND TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.