Appalachian Mountain Club in Boston, Massachusetts (MA)

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Appalachian Mountain Club
Employer Identification Number (EIN)046001677
Name of OrganizationAppalachian Mountain Club
Address5 Joy St, Boston, MA 02108-1403
ActivitiesPreservation of natural resources (conservation), Other school related activities, Gifts, grants, or loans to other organizations
SubsectionCharitable Organization
Ruling Date08/1934
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2010
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$117,706,201
Amount of Income$23,144,610
Form 990 Revenue Amount$22,198,341
National Taxonomy of Exempt Entities (NTEE)Environmental Quality, Protection and Beautification: Environmental Education and Outdoor Survival Programs


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Amount of income in 2010: $23,144,610
This organization: 

 $23,144,610
Other organizations performing similar types of work: 

 $340,253

Assets in 2010: $117,706,201
Appalachian Mountain Club: 

 $117,706,201
Other organizations performing similar types of work: 

 $413,148

Expenses in 2007: $20,493,984
Appalachian Mountain Club: 

 $20,493,984
Other organizations performing similar types of work: 

 $1,657,412

Income to expenses ratio in 2007: 1.5
Appalachian Mountain Club: 

 1.5
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 85.3%
This organization: 

 85.3%
Other organizations performing similar types of work: 

 77.7%

Number of employees in 2007: 224
This organization: 

 224
Other organizations performing similar types of work: 

 32

Employees paid over $50,000 in 2007: 15.2%
This organization: 

 15.2%
Other organizations performing similar types of work: 

 5.5%

Grants share in income in 2007: 38.3%
This organization: 

 38.3%
Other organizations performing similar types of work: 

 47.8%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$27,245,719$20,688,188$21,867,098$18,849,197$24,070,281$21,902,369$29,018,829$29,797,569
Contributions, gifts, grants, and similar amounts received$17,444,926$10,720,658$12,880,775$9,549,842$12,486,376$10,710,034$12,733,452$11,413,483
Contributions to donor advised funds$0$0
Direct public support$17,444,926$10,720,658$12,880,775$9,549,842$12,486,376$10,710,034$12,733,452$11,413,483
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$8,492,771$8,381,808$7,877,267$7,856,033$9,403,735$9,131,130$11,311,965$12,298,121
Membership dues and assessments$460,164$469,105$462,705$450,090$439,613$403,441$399,856$382,910
Interest on savings and temporary cash investments$0$0$0$0$0$0$0$0
Dividends and interest from securities$1,325,313$1,017,691$904,171$574,273$830,673$498,893$1,273,029$1,581,663
Net rental income or (loss)$0$0$0$0$19,910$0$0$0
Gross rents$0$0$0$0$19,910$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$-477,455$98,926$-290,309$421,618$553,721$1,156,091$3,300,527$4,121,392
Gain or (loss) from sales of assets other than inventory$0$0$32,489$-2,659$336,253$2,780$0$0
Gross amount from sales of assets other than inventory$0$0$37,189$13,199$344,053$2,780$0$0
Less: cost or other basis and sales expenses$0$0$4,700$15,858$7,800$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Total expenses$15,763,059$16,446,966$16,177,336$16,674,807$20,892,721$17,754,737$18,884,911$20,493,984
Program services$13,293,688$13,809,860$13,494,365$14,129,671$18,245,362$15,081,727$16,139,503$17,482,718
Management and general$1,406,882$1,440,703$1,513,495$1,579,533$1,555,745$1,616,855$1,631,222$1,640,093
Fundraising$1,062,489$1,196,403$1,169,476$965,603$1,091,614$1,056,155$1,114,186$1,371,173
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$40,990,841$43,703,308$46,976,382$53,815,634$59,436,150$64,994,060$77,138,915$86,028,956
Excess or (deficit) for the year$11,482,660$4,241,222$5,689,762$2,174,390$3,177,560$4,147,632$10,133,918$9,303,585
Net assets or fund balances at beginning of year$30,256,451$40,990,841$43,703,308$46,976,382$53,815,634$59,436,150$64,994,060$77,138,915
Other changes in net assets or fund balances$-748,270$-1,528,755$-2,416,688$4,664,862$2,442,956$1,410,278$2,010,937$-413,544
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$20,493,984$17,482,718$1,640,093$1,371,173
Grants paid from donor advised funds$0
Other grants and allocations$556,051
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$446,591$0$446,591$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$7,554,984$6,478,915$606,599$469,470
Pension plan contributions not included above$253,007$219,254$17,866$15,887
Employee benefits not included above$1,300,198$995,369$177,483$127,346
Payroll taxes$556,054$452,241$71,043$32,770
Professional fundraising fees$313,538$40,623$0$272,915
Accounting fees$60,437$0$60,437$0
Legal fees$60,705$55,732$4,973$0
Supplies$428,116$423,027$1,041$4,048
Telephone$133,640$130,238$1,920$1,482
Postage and shipping$938,031$817,108$7,656$113,267
Occupancy$747,609$703,020$5,010$39,579
Equipment rental and maintenance$247,662$247,474$92$96
Printing and publications$935,693$819,167$6,510$110,016
Travel$195,172$167,290$9,184$18,698
Conferences, conventions, and meetings$74,686$61,573$7,226$5,887
Interest$0$0$0$0
Depreciation, depletion, etc.$969,436$927,255$42,181$0
Other expenses not covered above$4,722,374$4,388,381$174,281$159,712
Balance Sheets
20002001200220032004200520062007
Total assets$42,793,010$45,082,442$49,430,688$68,978,057$61,179,833$67,150,338$79,791,023$93,560,303
Cash - non-interest-bearing$8,748,806$11,196,796$9,397,536$4,767,480$7,473,196$5,835,282$3,990,866$1,875,458
Savings and temporary cash investments$0$0$0$0$0$0$0$9,589,027
Accounts receivable less allowance for doubtful accounts$472,993$307,896$310,227$383,996$399,436$219,554$563,087$1,291,226
Pledges receivable less allowance for doubtful accounts$5,872,954$5,305,073$6,247,821$4,090,243$3,700,644$3,422,718$7,098,880$6,162,396
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$4,000,000$7,928,709$12,000,000
Inventories for sale or use$693,713$677,589$745,367$789,800$734,130$665,258$636,461$579,447
Prepaid expenses and deferred charges$77,338$114,801$225,472$242,483$230,286$332,161$223,452$121,394
Investments - publicly-traded securities$38,372,549$34,975,526
Investments - other securities$21,893,542$22,068,586$22,777,330$28,612,238$32,688,872$36,533,919$4,651,044$10,757,725
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$5,033,664$5,411,701$9,726,935$30,091,817$15,953,269$16,141,446$16,325,975$16,208,104
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$1,802,169$1,379,134$2,454,306$15,162,423$1,743,683$2,156,278$2,652,108$7,531,347
Accounts payable and accrued expenses$1,308,873$741,206$1,792,214$862,730$930,099$1,205,973$1,289,980$1,915,028
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$493,296$517,303$560,917$755,573$790,386$777,833$690,210$779,888
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$13,490,000$0$0$0$0
Other liabilities$0$120,625$101,175$54,120$23,198$172,472$671,918$4,836,431
Total liabilities and net assets/fund balances$42,793,010$45,082,442$49,430,688$68,978,057$61,179,833$67,150,338$79,791,023$93,560,303
Total net assets or fund balances$40,990,841$43,703,308$46,976,382$53,815,634$59,436,150$64,994,060$77,138,915$86,028,956
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$27,245,719$20,688,188$21,867,098$18,849,197$24,070,281$21,902,369$29,018,829$29,797,569
Total revenue, gains, and other support per audited financial statements$26,497,449$19,159,433$19,450,410$23,514,059$26,513,237$23,312,647$31,029,766$30,005,788
Other expenses$-748,270$-1,528,755$-2,416,688$4,664,862$2,442,956$1,410,278$2,010,937$208,219
Net unrealized gains on investments$0$-1,501,413$-2,406,854$4,584,893$2,417,669$1,652,320$2,136,294$-442,334
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$-748,270$-27,342$-9,834$79,969$25,287$-242,042$-125,357$650,553
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$15,763,059$16,446,966$16,177,336$16,674,807$20,892,721$17,754,737$18,884,911$20,493,984
Total expenses and losses per audited financial statements$15,763,059$16,446,966$16,177,336$16,674,807$19,453,249$17,859,236$19,892,677$21,822,131
Other revenue$0$0$0$0$143,624$104,499$1,007,766$1,701,255
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$143,624$104,499$1,007,766$1,701,255
Other expenses$0$0$0$0$1,583,096$0$0$373,108
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$1,583,096$0$0$373,108
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
35$274,519$27,747$2,205
35$136,654$5,466$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings24
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?Yes
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006224
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$251,247$5,703,055$12,429,784
Program service revenue
Program service revenue 1000000$000$0$8,206,894
Program service revenue 2000000$000$0$3,104,254
Program service revenue 3000000$000$0$735,726
Program service revenue 4Advertising and related services$251,24700$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$382,910
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,581,663$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$4,121,392$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$153,654$20,954$789
$136,808$18,810$0
$140,885$5,635$0
$100,808$13,780$0
$97,808$3,912$0
Total number of other employees paid over $50,00027
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$293,224
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$17,958,658$27,245,719$20,688,188$21,834,609$18,851,856$23,734,028$21,899,589$29,018,829
Gifts, grants, and contributions received$8,097,692$17,444,926$10,720,658$12,880,775$9,549,842$12,486,376$10,710,034$12,733,452
Membership fees received$434,381$460,164$469,105$462,705$450,090$439,613$403,441$399,856
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$7,639,659$8,492,771$8,381,808$7,877,267$7,856,033$9,403,735$9,131,130$11,311,965
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$1,786,926$847,858$1,116,617$613,862$995,891$1,404,304$1,654,984$4,573,556
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$20,493,984
Total lobbying expenditures$293,224
Total lobbying expenditures to influence public opinion (grassroots lobbying)$161,702
Total lobbying expenditures to influence a legislative body (direct lobbying)$131,522
Other exempt purpose expenditures$20,200,760
Lobbying nontaxable amount$1,000,000
Grassroots nontaxable amount$250,000
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$254,601$0$254,601
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$-21,258$0$-21,258
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$275,859$0$275,859
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$275,859
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$275,859
Other deductions$0
Unrelated business taxable income$-21,258
Unrelated business taxable income before net operating loss deduction$-21,258
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-21,258
Specific deduction$1,000
Organizations performing similar types of work
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1Environmental Defense Fund Incorporated257 Park Ave So 16fl, New York, NY 10010-7304NY1969-09$125,085,898
2National Parks Conservation Association777 6th St Nw Ste 700, Washington, DC 20001-4835DC1959-02$52,862,018
3Islandwood4450 Blakely Ave Ne, Bainbridge Is, WA 98110-2257WA1999-10$32,395,354
4National Outdoor Leadership School284 Lincoln St, Lander, WY 82520-2848WY1966-01$31,207,988
5Appalachian Mountain Club5 Joy St, Boston, MA 02108-1403MA1934-08$23,144,610
6Chippewa Nature Center Inc400 S Badour Rd, Midland, MI 48640-8661MI1966-08$13,154,066
7Cincinnati Nature Center Association4949 Tealtown Rd, Milford, OH 45150-9737OH1965-12$12,237,791
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14Wolf Ridge Environmental Learning Center6282 Cranberry Rd, Finland, MN 55603-9727MN1976-05$3,417,393
15Squam Lakes Natural Science CenterPO BOX 173, Holderness, NH 03245-0173NH1967-07$3,128,499
16The Trust For Hidden Villa26870 Moody Rd, Los Altos, CA 94022-4209CA1960-04$2,669,705
17Colorado Mountain Club710 10th St Ste 200, Golden, CO 80401-5843CO1994-09$2,285,685
18Red Rock Canyon Interpretive Association6755 W Charleston Blvd, Las Vegas, NV 89146-1051NV$2,270,177
19Thompson Island Education Center IncPO BOX 127, South Boston, MA 02127-0002MA1951-05$178,446
20Cushing Nature And Preservation CenterBoston, MA 02115MA$93,983
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22Coastal America Foundation Inc100 Muron Ave, Bellingham, MA 02019-2112MA1998-04$591,619
23Mystic River Watershed Association Inc20 Academy Road, Arlington, MA 02476-6401MA1976-03$374,561
24Johnny Appleseed Trail Association Inc860 South St, Fitchburg, MA 01420-6903MA1999-10$340,253
25Native Ecology Iniative IncPO BOX 470829, Brookline Vlg, MA 02447-0829MA2000-03$217,580
26Bolton Conservation Trust IncPO BOX 15, Bolton, MA 01740-0015MA1975-06$107,965
27Earth LimitedPO BOX 38, Mendon, MA 01756-0038MA1999-02$99,463
28Institute For Environmental Awareness Inc39 Glasheen Rd, Petersham, MA 01366-9715MA1973-12$70,689
29Athol Bird And Nature Club Inc, Millers River Environmental Center100 Main Street, Athol, MA 01331MA1999-08$0
30For Spacious Skies Inc111 Brickyard Rd 2 C, Athol, MA 01331MA1981-08$0
Number of organizations performing similar types of work
Alaska3
Alabama2
Arkansas1
Arizona6
California48
Colorado13
Connecticut14
District of Columbia4
Delaware2
Florida9
Georgia10
Hawaii3
Iowa2
Illinois7
Indiana4
Kansas2
Kentucky1
Louisiana5
Massachusetts20
Maryland7
Maine2
Michigan8
Minnesota16
Missouri2
Mississippi1
Montana3
North Carolina4
Nebraska2
New Hampshire5
New Jersey8
New Mexico4
Nevada1
New York28
Ohio15
Oregon11
Pennsylvania17
South Carolina2
Tennessee5
Texas16
Utah2
Virginia7
Vermont2
Washington8
Wisconsin10
West Virginia2
Wyoming2
Total346

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