Emerald Necklace Conservancy INC

Tax-deductible

Jamaica Plain, MA501(c)(3)Since 1997Recreation & SportsEIN 04-3414988Revenue $5.3M in FY2024

On file with the IRSemeraldnecklace.org350 Jamaicaway, 02130-2046 · Jamaica Plain, MATax-exempt since Mar 1999Publicly supported charity — 170(b)(1)(A)(vi)

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To restore and improve the Emerald Necklace for all.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 1,621 volunteers and 29 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $915K a year · 25% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$461K
to officers and key staff · 9% of spending
Top officer’s pay higher than 83% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$175K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.3M
+23% vs prior year
Spent
$5.1M
To programs
70%
Net assets
$11.5M
By yearFY2020–FY2024
Revenue
$5.3M
FY2024▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.3M
FY2021$2.7M
FY2022$3.4M
FY2023$5.4M
FY2024$4.3M
FY2024$5.3M
Expenses
$5.1M
FY2024▲ +42%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$2.4M
FY2022$3.0M
FY2023$2.6M
FY2024$3.6M
FY2024$5.1M
Net assets
$11.5M
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.0M
FY2021$7.8M
FY2022$6.9M
FY2023$9.8M
FY2024$11.1M
FY2024$11.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $3.6M Management & general 15% · $757K Fundraising 15% · $743K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

30 people listed on the 990; $461K paid to officers and key staff.

Part VII, Section A · reportable compensation
$199,699Pt VII · Sec A
Director of Development
$141,446Pt VII · Sec A
Director of Marketing & Communications
$119,497Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Mauney-Brodek Karen’s $200K as President is at the 83rd percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Mauney-Brodek Karen$199,699$192,751$187,337$178,668$187,423$176,630
Trufanova Veronika$141,446$137,551$133,237$127,631$111,219$127,541
Singmaster Carlen$119,497—————
Mergel Jennifer——$111,655———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Maintains and improves the Emerald Necklace parks for everyone's enjoyment.

Provided by the organization

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3 programs · $2.8M · in their own filed words · FY2024
01

Advocacy and Community Engagement

The conservancy continues to advocate for several important projects and initiatives throughout the emerald necklace, including white stadium in historic franklin park, the charlesgate revitalization project, shattuck hospital and community engagement in parkland planning and decision making, arborway safety improvements, muddy river…

$1.5Mprogram expense
02

Charlesgate Project

Charlesgate park, located at the intersection of boston's back bay, fenway and kenmore neighborhoods, was designed by frederick law olmsted as a critical link to connect the emerald necklace, charles river esplanade and the commonwealth avenue mall.

$710Kprogram expense
03

Maintenance, Restoration and Preservation

The emerald necklace conservancy advocates for and conserves the emerald necklace through projects and programs to restore and renew the landscape, waterways and parkways of the olmsted-designed park system.

$536Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$2K
Grants paid · 7 grants · $601K · 2021–2024
Charlesgate Alliance INCMA · FY2024$406,100
Unitemized GrantFY2022$16,000
Nopi INCMA · FY2022$16,000
Unitemized GrantFY2021$127,000
Cambridge Hip-Hop CollectiveMA · FY2021$10,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.3M
Ln 12
Gifts and grantsLn 1h$5.0M
Investment incomeLn 3$404K
Money outPt IX
$5.1M
Ln 25
Programscol B$3.6M
Managementcol C$757K
Fundraisingcol D$743K
Owns and owesPt X
$11.5M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$11.7M
LiabilitiesLn 26$175K
PeoplePt VI, VII
30
listed · VII A
PaidVII A3
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.0M
Government grantsLn 1e$814K
Noncash giftsLn 1g$357K
Fundraising eventsLn 1c$270K
Investment incomeLn 3$404K
Gains on assetsLn 7$193K
Total revenueLn 12$5.3M
Assets in detailPt X, end of year
CashLn 1$1.4M
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$2.5M
InvestmentsLn 11–13$7.8M
Land, buildings, equipmentLn 10c$583K
Total assetsLn 16$11.7M
LiabilitiesLn 26$175K
Net assetsLn 32$11.5M
OperationsPt I, VI
EmployeesI 529
VolunteersI 61,621
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.8M$2.5M
InvestmentsLn 11–13$7.5M$7.8M
Land, buildings, equipmentLn 10c$616K$583K
Total assetsLn 16$11.3M$11.7M
LiabilitiesLn 26$190K$175K
Net assetsLn 32$11.1M$11.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$406K$406K
Pay of current officers, directors and key staffLn 5$218K$142K$31K$46K
Other salaries and wagesLn 7$1.3M$883K$282K$129K
Pension plan contributionsLn 8$13K$9K$3K$1K
Other employee benefitsLn 9$87K$59K$19K$10K
Payroll taxesLn 10$126K$85K$26K$15K
Legal feesLn 11b$918K$907K$11K
Accounting feesLn 11c$30K$30K
Professional fundraising feesLn 11e$324K$324K
Investment management feesLn 11f$54K$54K
Other fees for servicesLn 11g$1.1M$840K$147K$115K
Advertising and promotionLn 12$3K$2K$2K
Office expensesLn 13$119K$33K$36K$49K
Information technologyLn 14$79K$12K$41K$26K
OccupancyLn 16$104K$54K$43K$7K
TravelLn 17$38K$33K$1K$3K
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$40K$22K$14K$4K
Other expenses (24a–d)Ln 24$81K$50K$20K$11K
Total functional expensesLn 25$5.1M$3.6M$757K$743K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $4.3M$3.6M$752K$11.1M 990 PDF
FY2023 $5.4M$2.6M$2.8M$9.8M 990 PDF
FY2022 $3.4M$3.0M$440K$6.9M 990 PDF
FY2021 $2.7M$2.4M$304K$7.8M 990 PDF
FY2020 $2.3M$2.0M$294K$7.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $5,322,413 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,996,889$5,004,592
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $437,741$403,878
I-11 Other revenuePrior year −$104,858−$86,057
I-12 Total revenuePrior year $4,329,772$5,322,413
I-13 Grants and similar amounts paidPrior year $0$406,100
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,699,579$1,738,502
I-16a Professional fundraising feesPrior year $58,200$324,122
I-17 Other expensesPrior year $1,819,964$2,602,680
I-18 Total expensesPrior year $3,577,743$5,071,404
I-19 Revenue less expensesPrior year $752,029$251,009
Part VI · Governance 26 of 26 board members independent, no flags
VI-1a Voting members of the governing body26
VI-1b Independent voting members26
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,322,413 across 9 lines filed
VIII-1c Fundraising events$270,475
VIII-1e Government grants$813,855
VIII-1f All other contributions, gifts and grants$3,920,262
VIII-1g Noncash contributions (included above)$356,724
VIII-1h Total contributions, gifts and grants$5,004,592
VIII-3 Investment incomeExcluded from tax $210,578$210,578
VIII-7 Net gain or loss on sales of assetsExcluded from tax $193,300$193,300
VIII-8 Net income from fundraising eventsExcluded from tax −$86,057−$86,057
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $317,821$5,322,413
Part IX · Statement of functional expenses $5,071,404 across 19 lines filed
IX-1 Grants to domestic organizationsPrograms $406,100$406,100
IX-5 Pay of current officers, directors and key staffPrograms $141,631 · Management $30,505 · Fundraising $45,758$217,894
IX-7 Other salaries and wagesPrograms $882,638 · Management $281,986 · Fundraising $129,345$1,293,969
IX-8 Pension plan contributionsPrograms $9,027 · Management $2,848 · Fundraising $1,355$13,230
IX-9 Other employee benefitsPrograms $59,428 · Management $18,534 · Fundraising $9,504$87,466
IX-10 Payroll taxesPrograms $85,343 · Management $26,076 · Fundraising $14,524$125,943
IX-11b Legal feesPrograms $907,301 · Management $11,016$918,317
IX-11c Accounting feesManagement $30,000$30,000
IX-11e Professional fundraising feesFundraising $324,122$324,122
IX-11f Investment management feesManagement $54,097$54,097
IX-11g Other fees for servicesPrograms $840,288 · Management $147,305 · Fundraising $115,377$1,102,970
IX-12 Advertising and promotionPrograms $1,636 · Fundraising $1,818$3,454
IX-13 Office expensesPrograms $33,142 · Management $36,282 · Fundraising $49,451$118,875
IX-14 Information technologyPrograms $12,125 · Management $40,891 · Fundraising $26,274$79,290
IX-16 OccupancyPrograms $54,081 · Management $42,554 · Fundraising $7,412$104,047
IX-17 TravelPrograms $33,255 · Management $1,087 · Fundraising $3,223$37,565
IX-22 Depreciation, depletion and amortizationPrograms $33,178$33,178
IX-23 InsurancePrograms $22,360 · Management $14,053 · Fundraising $3,805$40,218
IX-24 Other expenses (24a–d)Programs $49,929 · Management $19,917 · Fundraising $10,823$80,669
IX-25 Total functional expensesPrograms $3,571,462 · Management $757,151 · Fundraising $742,791$5,071,404
Part X · Balance sheet $11,670,722 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $2,122,812$1,360,242
X-2 Savings and temporary cash investmentsStart of year $703,789$1,094,709
X-3 Pledges and grants receivableStart of year $204,647$708,856
X-9 Prepaid expenses and deferred chargesStart of year $132,414$109,724
X-10c Land, buildings and equipment, netStart of year $616,167$582,989
X-11 Publicly traded securitiesStart of year $7,502,444$7,814,202
X-16 Total assetsStart of year $11,282,273$11,670,722
X-17 Accounts payable and accrued expensesStart of year $190,273$174,795
X-26 Total liabilitiesStart of year $190,273$174,795
X-27 Net assets without donor restrictionsStart of year $5,175,307$4,907,408
X-28 Net assets with donor restrictionsStart of year $5,916,693$6,588,519
X-32 Total net assets or fund balancesStart of year $11,092,000$11,495,927
X-33 Total liabilities and net assetsStart of year $11,282,273$11,670,722
Part XI · Reconciliation of net assets $11,495,927 net assets at year end
XI-1 Total revenue$5,322,413
XI-2 Total expenses$5,071,404
XI-3 Revenue less expenses$251,009
XI-4 Net assets at start of year$11,092,000
XI-5 Net unrealized gains (losses) on investments$152,918
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,495,927

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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