Plymouth: The Plymouth Foundation: A shadow government of land developers?
Plymouth Foundation is a registered IRS 501(c)(3) charity, acts as shadow Town government according to research
Foundation listed on Town website, taxpayers fund staff salaries according to IRS filings
Foundation stacked with developers, 3 town employees, makes land deals with the Town
Update: Attorney General’s Ruling Oct. 15 2025 says Foundation does not have to follow the Open Meeting Law, allows Foundation to continue to meet in secret
Attorney General Rules Foundation Exempt from Open Meeting Law: October 15, 2025
All the more reason for Town Meeting to vote YES on Article 26!
On October 15, 2025, the Attorney General ruled the Foundation is not covered by the Open Meeting Law because it is a private, not public, entity. This allows the Foundation to continue to meet in secret to talk about things like selling off Town land and helping developers with their projects. Read the Attorney General’s Ruling Oct. 15 2025 ruling here
The Attorney General ruling was in response to a September 25, 2024 Open Meeting Law complaint filed by CLWC here: Open Meeting Law Compliant Sept. 25, 2024. CLWC argued the Foundation should have to follow the Open Meeting Law because paid and unpaid town “employees” run the Foundation, the Town funds the Executive Director’s salary, and the Foundation uses Town resources to promote its mission of economic development.
While it might be technically “legal” for the Foundation to operate behind closed doors to promote “economic development” is this open and transparent government?
The Town Manager, the Town Planner and the Foundation’s Executive Director are being paid by the Town when they are meeting behind closed doors and conducting business for the Foundation. Should the public have the right to know what they are talking about?
Is the preferential treatment given to “economic development” by the Town and Foundation fair to other interests? Should the Town provide equal access and funding to other groups interested in the future development of the Town such as housing or sustainable development advocates? Why special treatment for business people promoting economic development?
The Attorney General’s Ruling turns on the legal question of whether the Foundation is a “public body” under the Open Meeting Law. The Attorney General ruled it is not a public body so does not have to comply with the Open Meeting Law.
Read more:
Report: Shining the Light on the Plymouth Foundation
Letter to the Editor: The Secretive Foundation is a shadow government of Plymouth Town Hall, 2024
Background
Who is the secretive “Plymouth Foundation”? The Foundation recently rebranded itself – it was founded in 2001 as the “Plymouth Regional Economic Development Foundation”. Here is its www.plymouth-ma.biz
Is the Foundation a shadow government working hand in hand to siphon Town owned land into the hands of developers for private profit?
The Foundation claims “Our work preserves the character of our community and enriches quality of life in Greater Plymouth, Massachusetts.”
But the Foundation is involved in sand and gravel mining deals. Is this preserving our community?
In 2005, the Town sold 23 acres of public land to the Foundation which then conducted a sand and gravel mining operation. Read about the Foundation’s sand mining at 103 Hedge’s Pond Road (Cantor Court) on SandWars.org and on this blog.
In 2022, the Plymouth Select Board sold more Town land to the Foundation — 33 acres for $1.00. The land is part of the Cedarville Conservation Area. The Town Planning and Development Department told Town Meeting that 134 acres would be put into conservation in exchange for the 33 acre sale. The 134 acres was not in put in conservation when the sold the Conservation Area to Standish Investment Group whose principal is E.J. Pontiff. Pontiff is involved in sand mining throughout the region. Read the blog: “Just say NO to New Sand Mine in Cedarville Conservation Area.”
Foundation registered IRS 501c3 charity
The Foundation is an IRS 501(c)(3) charity. This allows the Foundation to be exempt from paying taxes on money it makes. Should the Foundation be claiming “tax exempt” status when it is doing sand mining and selling Town land to developers?
The Foundation’s tax returns from 2004 to 2023 here. The tax returns show the Foundation generated income from sand and gravel mining. Was the income generated by mining on Hedges Pond Road at the Cantor Court site where the ZBA gave the Foundation two sand and gravel mining permits?
Below: Example of Foundation’s IRS 990 tax return showing income from “sand and gravel sales” in 2008 and 2009.

On its 2022 IRS 990 tax returns the Foundation listed a website called “econdevtownhall.plymouth.ma”. This website is supposed to be the place where the public can find the Foundation’s records and reports. The website is defunct. Where are the records?
A shadow government?
The Foundation has all the features of a “government body” — but operates in the shadows behind closed doors in meetings with the developers on the board and the three town officials — making sand mining deals and selling land. The Foundation’s website mimics the Town website: “plymouth-ma.biz” much like the official Town website “plymouth-ma.gov“.
The Town website features the Foundation prominently with a “Quick Link” and then identifies the Foundation’s Executive Director as “staff” of the Planning & Development Department. The Town website shows this below.

Then, the Town Planning and Development website lists “Economic Development & Tourism“:

Then the Town’s Economic Development & Tourism page lists Plymouth Foundation executive director Stephen Cole in the “Staff Directory”. As shown below, the Town website leads the public to believe the Executive Director of the Plymouth Foundation has an office at Plymouth Town Hall, 26 Court Street.

Three Town officials have permanent spots on the board of directors of the Foundation under the Foundation Bylaws. Two of them are paid town employees: the Town Manager and the Town Director of Planning and Economic Development. Are these town employees working for the Foundation as part of their town jobs, with their salaries paid by taxpayers? Is this a conflict of interest? The third board position under the Foundation bylaws reserved for Town officials is the Chair of the Select Board.
See the Foundation’s list of most recent list of officer and directors of the Foundation below:

Source: Secretary of State, Corporations Division, Massachusetts
The directors include developers Rick Vayo, William Hallisey, and Dee Wallace Spencer, who is related to Scott Spencer of the sand and gravel mining project on Route 3 in Plymouth, as well as developer Tom Wallace.
Town taxpayers fund Foundation’s staff salary
The Foundation’s tax returns say that it provides “services” to the Town of Plymouth. For example, the Foundation’s 2022 IRS 990 tax returns state under Relationship of Activities to the Accomplishment of Exempt Purposes in Part XV-8, Line 11a:
“Economic development provide economic development services to the Town of Plymouth and such related services to other charitable organizations. Create and implement an industrial park within the Town of Plymouth To provide study of land and development….”
Below: Plymouth Foundation 2022 IRS 990 tax return describing “economic development services to the Town of Plymouth.” This appears to be describing the executive director that the Town pays for.

Source: ProPublica
Below: Plymouth Foundation 2014 IRS 990 tax return stating it is “currently fee for service with the Town of Plymouth, providing Economic Development Director for the Town of Plymouth”. This also identifies sand and gravel sales in 2010 for $308,333.00 and in 2011 $261,444.00.

The Town is not a “charitable organization.” There are questions about whether a private 501(c)(3) can pay the salary of what is essentially a Town employee who appears on the Planning & Development directory as “Staff.”
On September 23, 2024, CLWC submitted a request to the Town Manager under the state Public Records Law for all records showing Town payments to the Foundation since 2001, including salary for the Foundation executive director. See the request Public Records Request to Plymouth here.
Click here to se a spreadsheet containing all records of monetary compensation paid by the Town of Plymouth to the Plymouth Foundation since 2009.
Conflicts of interest?
The state’s Conflict of Interest law prevents government employees like the Town Manager, Development Director and Selectboard members from engaging in activities that conflict with their duties to the Town. Read more about the State Ethics Commission here.







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