Civic Intelligence

Whetstone Wood Trust Fund C/O Massachusetts Audubon Society Inc

990 • Fiscal year 2015 • EIN 30-0174595

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 12, 2015

208 South Great RoadLincoln, MA 01773

(781) 259-9500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2015

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2015

Top Officer Pay

93rd percentile

$256,848

Higher top officer pay than 93% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

47th percentile

0.0%

Faster asset growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Assets

Flat

$3,270,200

Flat from 2014

Net Assets

Flat

$3,270,200

Flat from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Flat

$0

Flat from 2014

Expenses

Flat

$0

Flat from 2014

Net Income

Flat

$0

Flat from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $3,175,200Liabilities 2011: $0Net Assets 2011: $3,175,2002011Assets 2012: $3,175,200Liabilities 2012: $0Net Assets 2012: $3,175,2002012Assets 2013: $3,270,200Liabilities 2013: $0Net Assets 2013: $3,270,2002013Assets 2014: $3,270,200Liabilities 2014: $0Net Assets 2014: $3,270,2002014Assets 2015: $3,270,200Liabilities 2015: $0Net Assets 2015: $3,270,2002015Assets 2016: $2,532,480Liabilities 2016: $154,512Net Assets 2016: $2,377,9682016Assets 2017: $2,608,704Liabilities 2017: $164,337Net Assets 2017: $2,444,3672017Assets 2018: $2,641,707Liabilities 2018: $173,461Net Assets 2018: $2,468,2462018Assets 2019: $2,681,221Liabilities 2019: $156,847Net Assets 2019: $2,524,3742019Assets 2020: $2,737,667Liabilities 2020: $84,448Net Assets 2020: $2,653,2192020Assets 2021: $2,989,517Liabilities 2021: $142,061Net Assets 2021: $2,847,4562021Assets 2022: $4,446,594Liabilities 2022: $99,696Net Assets 2022: $4,346,8982022Assets 2023: $4,535,004Liabilities 2023: $93,934Net Assets 2023: $4,441,0702023Assets 2024: $4,665,512Liabilities 2024: $100,088Net Assets 2024: $4,565,4242024Assets 2025: $4,816,165Liabilities 2025: $82,062Net Assets 2025: $4,734,1032025

Highlighted filing

2015

Assets$3,270,200
Liabilities$0
Net Assets$3,270,200

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $02011Expenses 2012: $02012Expenses 2013: $02013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $1,189,534Expenses 2016: $2,112Net Income 2016: $1,187,4222016Revenue 2017: $154,131Expenses 2017: $15,348Net Income 2017: $138,7832017Revenue 2018: $45,478Expenses 2018: $15,420Net Income 2018: $30,0582018Revenue 2019: $63,456Expenses 2019: $9,594Net Income 2019: $53,8622019Revenue 2020: $1,873,692Expenses 2020: $280,980Net Income 2020: $1,592,7122020Revenue 2021: $80,557Expenses 2021: $174,644Net Income 2021: -$94,0872021Revenue 2022: $75Expenses 2022: $1,876Net Income 2022: -$1,8012022Revenue 2023: $80,055Expenses 2023: $58,901Net Income 2023: $21,1542023Revenue 2024: $97,108Expenses 2024: $58,292Net Income 2024: $38,8162024Revenue 2025: $118,548Expenses 2025: $56,079Net Income 2025: $62,4692025

Highlighted filing

2015

Revenue$0
Expenses$0
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

To acquire and preserve land in the towns of wendell, orange and new salem and elsewhere in massachusetts for conservation purposes with the goal of holding and managing these parcels as forever wild natural areas and as a natural biosphere reserve for the benefit of the citizens of massachusetts.

Support organization for massachusetts audubon society, inc. Currently holds property known as the whetstone wood wildlife sanctuary.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Assets Total$3,270,200$3,270,200→ $0
Total Assets$3,270,200$3,270,200→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,270,200$3,270,200→ $0
Total Net Assets Fund Balance$3,270,200$3,270,200→ $0
Total Liabilities and Net Assets / Fund Balance$3,270,200$3,270,200→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$3,270,200--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bancroft R PoorTrustee
Henry G TepperTrustee
Jared ChaseTrustee
Mason M PhelpsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Two of the trustees, henry tepper and bancroft poor, are employed by massachusetts audubon society, inc., a related organization.

Form 990, Part VI, Section B, Line 11

A copy of the federal form 990 was provided to all trustees of whetstone wood trust fund for their review and comment prior to filing.

Form 990, Part VI, Section C, Line 19

Whetstone wood trust fund makes its governing documents and federal tax returns available to the public on request.

Filing and Contact Details

Filer

Filer Name
Whetstone Wood Trust Fund
EIN
30-0174595
Phone
7812599500
Address
208 SOUTH GREAT ROAD, LINCOLN, MA 01773

Signing Officer

Name
Bancroft R Poor
Title
Trustee
Phone
7812599500
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bancroft R Poor
Formed
2003
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Alexander Aronson Finning & Co Pc
Address
21 EAST MAIN STREET, WESTBORO, MA 01581
Preparer
John Buckley CPA
Phone
5083669100
Raw XML Appendix352 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO ACQUIRE AND PRESERVE LAND IN THE TOWNS OF WENDELL, ORANGE AND NEW SALEM IN FRANKLIN COUNTY, MASSACHUSETTS FOR CONSERVATION PURPOSES WITH THE GOAL OF HOLDING AND MANAGING THESE PARCELS AS FOREVER WILD NATURAL AREAS AND AS A NATURAL BIOSPHERE RESERVE FOR THE BENEFIT OF THE CITIZENS OF MASSACHUSETTS.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0WHETSTONE WOOD TRUST FUND IS SUPERVISED IN CONNECTION WITH THE SUPPORTED ORGANIZATION BY THREE TRUSTEES WHO ALSO SERVE AS THE PRESIDENT, VICE PRESIDENT FOR OPERATIONS, AND CHAIRMAN OF THE BOARD OF MASS AUDUBON.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION C, LINE 1:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OF THE TRUSTEES, HENRY TEPPER AND BANCROFT POOR, ARE EMPLOYED BY MASSACHUSETTS AUDUBON SOCIETY, INC., A RELATED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FEDERAL FORM 990 WAS PROVIDED TO ALL TRUSTEES OF WHETSTONE WOOD TRUST FUND FOR THEIR REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHETSTONE WOOD TRUST FUND MAKES ITS GOVERNING DOCUMENTS AND FEDERAL TAX RETURNS AVAILABLE TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03270200
IRS990/TotalAssetsEOYAmt03270200
IRS990/TotalAssetsGrp/BOYAmt03270200
IRS990/TotalAssetsGrp/EOYAmt03270200
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03270200
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03270200
IRS990/TotalOtherCompensationAmt040563
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03270200
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03270200
IRS990/TotReportableCompRltdOrgAmt0378361
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0208 SOUTH GREAT ROAD
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001773
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BANCROFT R POOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07812599500
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHETSTONE WOOD TRUST FUND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O MASSACHUSETTS AUDUBON SOCIETY INC
ReturnHeader/Filer/BusinessNameControlTxt0WHET
ReturnHeader/Filer/EIN0300174595
ReturnHeader/Filer/PhoneNum07812599500
ReturnHeader/Filer/USAddress/AddressLine1Txt0208 SOUTH GREAT ROAD
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001773
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042571780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALEXANDER ARONSON FINNING & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021 EAST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001581
ReturnHeader/PreparerPersonGrp/PhoneNum05083669100
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN BUCKLEY CPA
ReturnHeader/ReturnTs02015-11-12T10:47:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.82$0.08$4.73$0.12$0.06$0.06
2024Detailed filing. Detailed filing data is available for this year.$4.67$0.10$4.57$0.10$0.06$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.54$0.09$4.44$0.08$0.06$0.02
2022Detailed filing. Detailed filing data is available for this year.$4.45$0.10$4.35$0.00$0.00$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.14$2.85$0.08$0.17$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.74$0.08$2.65$1.87$0.28$1.59
2019Detailed filing. Detailed filing data is available for this year.$2.68$0.16$2.52$0.06$0.01$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.64$0.17$2.47$0.05$0.02$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.61$0.16$2.44$0.15$0.02$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.15$2.38$1.19$0.00$1.19
2015Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.00$0.00$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.00$3.27$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.00$3.18$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.00$3.18$0.00