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Return of Organization Exempt from Income r Return of Organization Exempt From Income Tax Form 990 527, or 4947(a)(1) of the Internal Revenue Code (except black lung Under section 501(c), LOOL benefit trust or private foundation) Department or me Ti2asury Internal Revenue Service 1 The organization may have to use a copy of this return to satisfy state reporting requirements A For the 2002 calendar year, or tax year period beginning APR 1 2002 and i MAR 31, 2003 B Check if Please C Name of organization D Employer identification number use IRS nddmss label or [::]change print or HE TRUSTEES OF RESERVATIONS 04-2105780 ~changa s~ Number and street (or P.0 box if mad is not delivered to street address) Room/suite E Telephone number =Initial return sPecisc572 ESSEX STREET 978 921-1944 Final = City or town, state or country, and ZIP +4 F Pccoun6npmethad 0 Cash [K] Accrual return Other =Amended~'d~° [BEVERLY , MA 01915 licatio" ~ o S ~~ . El Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable trusts H and I are not applicable to section 527 organizations. :'dl°° must attach a completed Schedule A (Form 990 or 990-EZ) . H(a) Is this a group retain for affiliates ~ Yes OX No G web site: OWW " THETRUSTEES . ORG H(b) It 'Yes,' enter number of affiliates 10, J Organization type (cnakonly one) " OX 501(c) ( 3 ) 1 (Insert no) = 4947(a)(1) or = 52 H(c) Are all affiliates inciuded9 N/A 0 Yes 0 No (If -NO,- attach a list ) K Check here " 0 if the organization's gross receipts are normally not more than $25,000 . The H(d) is this a separate return filed by an or- organization need not file a return with the IRS, but if the organization received a Form 990 Package ganization covered by a group rulings ~ Yes 0 No in the mad. it should file a retain without financial data. Some states require a complete return . I Enter 4-digitGEN 10, M Check I__] if the organization is not required to attach L Gross receipts' Add lines 6b, 8b, 9b, and 10b to line 12 . 39 , 023 , 959 . Sch B (Form 990,990-EZ,or990-PF) . t # Revenue Expenses, and Changes in Net Assets or Fund Balances 1 Contributions, gifts, grants, and similar amounts received' a Direct public support .. .. 1a 9 , 732 , 668 . 6 Indirect public support 1b c Government contributions (grants) . 1c d Total (add lines 1a through 1c) (cash $ 9,732 , 668 . noncash $ id 9 , 732 r 668 . 2 Program service revenue including government fees and contracts (from Part VII, line 93) ._ 2 1 0` 666,202 . 3 Membership dues and assessments 3 2 030 678 . 4 Interest on savings and temporary cash investments . a 116 081 . 5 Dividends and interest from securities s 2,359 f 339 . 6 a Gross rents .. , SEE STATEMENT 1 6a . 1,410, 413 . b Less rental expenses . , SEE STATEMENT. 2 6b 1,264 , 154 . c Net rental income or (loss) (subtract line 6b from line 6a) .. 6c 146 259 . m 7 Other investment income (describe 7 c 8 a Gross amount from sale of assets other A Securities B Other d d than inventory . 2 0 , 5 5 9 0 0 0 . 8a > cc b Less cost or other basis and sales expenses 19 , 891 f 000 . 8b c Gam or (loss) (attach schedule) 668,000 . ~ ac Z d Net gam or (loss) (combine line Sc, columns (A) and (B)) STMT 3 668,000 . m 9 Special events and activities (attach schedule) a Gross revenue (not including $ 0 " of contnbutions reported on line 1 a) . 9a 442 , 861 . b Less direct expenses other than fundraising expenses . 9b 30,941 . O c Net income or (loss) from special events (subtract line 9b from line 9a) SEE STATEMENT 4 9c 411 , 920 . O 10 a Gross sales of inventory, less returns and allowances _ 10a 645,799 . .t~h. b Less' cost of goads sold 10b 2 0 3 , 962 . c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 10a) STMT 5 10e 441 837 . 11 Other revenue (from Part VII, line 103) . ~----^;~,~ - ~--- 11 6 0 918 . 12 Total revenue add lines id 2 3 4 5 6c 7 8d 9c 10c, a~ d 11 ° ~^ .~ J 9 ~/ ~141J 12 17 , 633 902 . 13 Program services (from line 44, column (B)) L ~ 13 9 759 , 977 . a H 14 Management and 9general t from line 44, column c C » ~ ~ ~ i s 1 373 720 . ,~ FED 6 Q ~ 15 Fundraising (from line 44, column (D)) ! ~,5 ~~~s,~~3 . 16 Payments to affiliates (attach schedule) I --- ~' 16 17 Total ex penses add lines 16 and 44 column A 17 11,908,810 . 18 Excess or (defied) for the year (subtract line 17 from line 12 18 5 , 725 , 092 . 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 145 688 , 728 . ZQ 20 Other changes in net assets or fund balances (attach explanation) SEE STATEMENT 6 20 <15 166 000 . > 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 21 136 247 820 . 1 01 LHA For Paperwork Reduction Act Notice, see the separate instructions Farm 990 (2002) 01 THE TRUSTEES OF RESERVATIONS 04-2105780 ~~ Statement O All organizations must complete column (A) Columns (B), (C), and (D) are required for section 501(c)(3) Page 2 Functional Expenses and (4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others Do not include amounts reported on line (B) Program (C) Management Rh Rh Ah 10h nr 1 R of Part 1 (A) Total carvicac and nanaral (D) Fundraising 22 Grants and allocations (attach schedule) cash $ noncash E 22 23 Specific assistance to individuals (attach schedule) 23 24 Benefits paid to or for members (attach schedule) 24 25 Compensation of officers, directors, etc _ _ 25 160, 680 . 0 . 160 , 680 . 0 . 26 Other salaries and wages 26 5 873,719 . 5 , 023 , 765 . 417 , 916 . 432 , 038 . 27 Pension plan contributions 27 320 , 304 . 266 11` 660 . 26 , 610 . 27 , 034 . 28 Other employee benefits 28 801,969 . 622 , 199 . 122 , 602 . 57 , 168 . 29 Payroll taxes . .. 29 469 f 897 . 401, 901 . 27,251 . 40 , 745 . 30 Professional fundraising fees .. .. 30 31 Accounting fees . .. .. 31 32 , 000 . 32 , 000 . 32 Legal fees 32 105 , 876 . 88f846 . 11 f 803 . 5 f 227 . 33 Supplies . 33 89,768 . 64,591 . 22 ,, 85j . 2f324 . 34 Telephone . .. 34 162, 302 . 140 f 472 . 21,425 . 405 . 35 Postage and shipping _ _ 35 151 f 904 . 88f640 . 52,536 . 10 , 728 . 36 Occupancy . 36 306 f 748 . 283 889 . 22 , 859 . 37 Equipment rental and maintenance _ 37 76 f 522 . 40,324 . 15,671 . 20 f 527 . 38 Printing and publications . 38 280 r 276 . 206f115 . 3 8 2 0 2 . 35 f 959 . 39 Travel 39 186f393 . 160f747 . 14 f 360 . 11f286 . 40 Conferences, conventions, and meetings 40 96 t 613 . 46,293 . 46 , 034 . 4f286 . 41 interest . 41 8 712 . 8 712 . 42 Depreciation, depletion, etc. (attach schedule) 42 525,944 . 495,767 . 21,676 . 8 501 . 43 Other expenses not covered above (itemize) a 43a b 43b c 43c d 43d e SEE STATEMENT 7 ~43e ~ 2259,183 . 1,821,056 . 319,242 . 118,885 . fu nctional as Or~paniab~ CWu~ c ~arty ~+~ioui o iina 1a1s as 11, 9 0 8 , 810 . 9 , 7 5 9 , 9 7 7 . 1, 3 7 3 , 7 2 0 . 775,113 . Joint Costs. Check " 0 if you are following SOP 98-2. Are any point costs from a combined educational campaign and fundraising solicitation reported in (B) Program services _ 1 0 Yes ET No If "Yes ; enter (i) the aggregate amount of these point costs $ , (i1) the amount allocated to Program services $ III the amount allocated to Management and general $ and Iv the amount allocated to Fund raising $ [Part III Statement of Program Service Accomplishments What is the organization's primary exempt purpose? CONSERVATION AND PRESERVATION OF LAND AND BUILDINGS Pro am Service All must describe their exempt purpose achievements in a clear and concise xpenses organizations manner State we number of clients served, publications Issued, etc Discuss (Req u ired 501 achievements that are not measurable (Section 501(cH3) and (4) organizations end 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and p s roafor qg4jaHj )a allocations to others ) trusts, but optional for others a SEE STATEMENT 8 Grants and allocations $ 9 , 759,977 . b Grants and allocations $ C Grants and allocations $ d Grants and allocations $ e Other prog ram services attach schedule (Grants and allocations $ f Total of Program Service Expenses (should equal line 44, column (8), Program services) " 9,759,977 . oi3z°z103 Form 990 (2002) Form 990(2002) THE TRUSTEES OF RESERVATIONS 04-2105780 Page 3 p~a'E ~'V Balance Sheets Note : Where required, attached schedules and amounts within the description column (A) (B) should be forend-of-yearamounts only. Beginning of year End of year 45 Cash - non -into rest-bea ring 45 45 Savings and temporary cash investments .__ 4,180,900 . 46 2,153,000 . 47 a Accounts receivable . 47a 252 , 000 . b less . allowance for doubtful accounts . 47b 322,000 . 47c 252 , 000 . 48 a Pledges receivable 48a 6, 100 , 000 . b less : allowance for doubtful accounts . 48b 4,947 , 000 . 48c 6, 100 r 000 . 49 Grants recenrable . .. 49 50 Receivables from officers, directors, trustees, and key employees .
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