Civic Intelligence

Upper Hudson Northern Catskill Natural Resource Trust Inc

990 • Fiscal year 2023 • EIN 20-2696414

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 10, 2024

PO Box 387Coxsackie, NY 12051

(518) 731-5544

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2023 filings • NTEE C • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.11x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • NTEE C • $1M-$5M nonprofits • Source year 2023

Net Margin

68th percentile

17%

Higher net margin than 68% of similar nonprofits.

2023 filings • NTEE C • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • NTEE C • $1M-$5M nonprofits • Source year 2023

Asset Growth

50th percentile

6.0%

Faster asset growth than 50% of similar nonprofits.

2023 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-24%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$3,068,865

Flat from 2023

Net Assets

Flat

$3,053,918

Flat from 2023

Liabilities

Flat

$14,947

Flat from 2023

Revenue

Flat

$130,115

Flat from 2023

Expenses

Flat

$108,112

Flat from 2023

Net Income

Flat

$22,003

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,909,603Liabilities 2011: $15,625Net Assets 2011: $1,893,9782011Assets 2012: $1,955,607Liabilities 2012: $16,832Net Assets 2012: $1,938,7752012Assets 2013: $2,052,917Liabilities 2013: $29,359Net Assets 2013: $2,023,5582013Assets 2014: $2,182,242Liabilities 2014: $22,964Net Assets 2014: $2,159,2782014Assets 2015: $2,184,039Liabilities 2015: $14,882Net Assets 2015: $2,169,1572015Assets 2016: $2,246,771Liabilities 2016: $10,136Net Assets 2016: $2,236,6352016Assets 2017: $2,359,517Liabilities 2017: $4,100Net Assets 2017: $2,355,4172017Assets 2018: $2,335,424Liabilities 2018: $6,975Net Assets 2018: $2,328,4492018Assets 2019: $2,735,021Liabilities 2019: $10,457Net Assets 2019: $2,724,5642019Assets 2020: $2,853,818Liabilities 2020: $2,294Net Assets 2020: $2,851,5242020Assets 2021: $3,002,842Liabilities 2021: $1,574Net Assets 2021: $3,001,2682021Assets 2022: $2,895,893Liabilities 2022: $9,068Net Assets 2022: $2,886,8252022Assets 2023: $3,068,865Liabilities 2023: $14,947Net Assets 2023: $3,053,9182023Assets 2023: $3,068,865Liabilities 2023: $14,947Net Assets 2023: $3,053,9182023Assets 2024: $3,211,582Liabilities 2024: $19,114Net Assets 2024: $3,192,4682024

Highlighted filing

2023

Assets$3,068,865
Liabilities$14,947
Net Assets$3,053,918

Operations Trend

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

$600K$400K$200K$0Expenses 2011: $21,5722011Expenses 2012: $45,9452012Revenue 2013: $97,120Expenses 2013: $31,722Net Income 2013: $65,3982013Revenue 2014: $211,467Expenses 2014: $60,211Net Income 2014: $151,2562014Revenue 2015: $115,134Expenses 2015: $56,666Net Income 2015: $58,4682015Revenue 2016: $86,356Expenses 2016: $74,738Net Income 2016: $11,6182016Revenue 2017: $124,489Expenses 2017: $59,453Net Income 2017: $65,0362017Revenue 2018: $161,100Expenses 2018: $105,624Net Income 2018: $55,4762018Revenue 2019: $432,224Expenses 2019: $121,252Net Income 2019: $310,9722019Revenue 2020: $171,717Expenses 2020: $114,196Net Income 2020: $57,5212020Revenue 2021: $178,868Expenses 2021: $137,735Net Income 2021: $41,1332021Revenue 2022: $170,289Expenses 2022: $87,326Net Income 2022: $82,9632022Revenue 2023: $130,115Expenses 2023: $108,112Net Income 2023: $22,0032023Revenue 2023: $130,115Expenses 2023: $108,112Net Income 2023: $22,0032023Revenue 2024: $277,328Expenses 2024: $160,363Net Income 2024: $116,9652024

Highlighted filing

2023

Revenue$130,115
Expenses$108,112
Net Income$22,003
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 10, 2024
Return Version
2023v5.1
Gross Receipts
$437,208
Mission and Program Overview

Mission

To hold and manage open space property for the public's benefit and assist in the preservation and stewardship of the scenic beauty, natural communities and recreational amenities in greene county, ny and surrounding areas.

The preservation of open space property for the public's benefit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,844,408$1,831,576▼ $12,832
Investments in Publicly Traded Securities$918,498$1,155,050▲ $236,552
Cash and Non-Interest-Bearing Accounts$68,844$71,080▲ $2,236
Savings and Temporary Cash Investments$56,206--
Accounts Receivable$5,969$8,967▲ $2,998
Prepaid Expenses and Deferred Charges$1,968$2,192▲ $224
Total Assets$2,895,893$3,068,865▲ $172,972
Liabilities
Deferred Revenue$5,900$14,500▲ $8,600
Accounts Payable and Accrued Expenses$3,168$447▼ $2,721
Total Liabilities$9,068$14,947▲ $5,879
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,187,557$2,314,010▲ $126,453
Net Assets Without Donor Restrictions$699,268$739,908▲ $40,640
Total Net Assets Fund Balance$2,886,825$3,053,918▲ $167,093
Total Liabilities and Net Assets / Fund Balance$2,895,893$3,068,865▲ $172,972

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,469,027-$1,469,027
Buildings$359,136$113,751$472,887
Other Land Buildings$3,413$18,456$21,869

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$685,450$30,000▲ $166,821-$872,876
2022$834,847$30,000▼ $170,416-$685,450
2021$746,970$21,200▲ $76,349-$834,847
2020$647,348$30,000▲ $76,901-$746,970
2019$530,674$30,000▲ $93,074-$647,348
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert KnightonPresident
Hal BrodieVice President
Charlotte CarterDirector
Dan KohlerDirector
Joel DuboisDirector
John CameronDirector
Kelsey WestDirector
Kim BenderDirector
Leslie AlbrightDirector
James CoeSecretary
Janet AngelisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$126,193
Program Service Revenue
$16,283
Investment Income
$-3,542
Other Revenue
$-8,819
All Other Contributions
$111,832
Change in Net Assets
$22,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$66,379
Salaries, Compensation, and Employee Benefits$41,733
Total Fundraising Expense$10,888
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,121$8,848$5,899$36,868
Depreciation Depletion$12,832--$12,832
Insurance$4,187$5,793-$9,980
Fees for Services Accounting-$7,075-$7,075
Payroll Taxes$1,978$791$528$3,297
All Other Expenses-$2,563$561$3,124
Occupancy$1,868$747$498$3,113
Other Expenses$62$1,489$1,948$2,010
Other Employee Benefits$941$376$251$1,568
Office Expenses-$1,026-$1,026
Conferences and Meetings-$450-$450
Total Functional Expenses$58,600$38,624$10,888$108,112
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$635
Professional Fundraising Fees$0
Fundraising Gross Income$-8,184
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
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 8B

The organization contemporaneously documented the meetings held or written actions undertaken by the governing body

Form 990, Part VI, Section B, Line 11B

A tentative copy of the form 990 is provided to the officer and governing body for approval prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization has a written conflict of interest policy that requires board members, staff and committee members to disclose any actual, potential, or perceived conflict of interest. The governing body consistently verified the absence of conflicts of interest at each board meeting. If an actual, potential, or percieved conflict of interest exists for a particular action item at a meeting, the conflicted member is excluded from the discussion and the vote on the action item, with such exclusions noted in the meeting minutes.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, policies, and financial statements are available upon written request. Some of this information is also available on the website and others must be requested in writing before they are made available for public review.

Filing and Contact Details

Filer

Filer Name
Upper Hudson Northern Catskill
EIN
20-2696414
Phone
5187315544
Address
PO BOX 387, COXSACKIE, NY 12051

Signing Officer

Name
Robert Knighton
Title
President
Phone
5187315544
Signed
2024-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Knighton
Formed
2004
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
11

Preparer

Firm
Uhy Advisors Northeast Inc
Address
45 FIVE MILE WOODS ROAD SUITE 1, CATSKILL, NY 12414
Preparer
Bradley Cummings
Phone
5189434502
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has a finance committee that is responsible for oversight of the audit, review, or compilation of its financial statements and the selection of the independent accountant.

Financial Statement Notes

PART II, LINE 9:

Expenses related to purchased conservation easements are recorded as purchase of development rights. Any offsetting revenues are recorded as purchase of development rights contributions or land protection contributions. The organization does not hold any conservation easements on its statement of financial condition. Conservation easements donated to the organization have no market value in the hands of the organization and therefore, are not considered as support. Donated easements are carried at a zero book value primarily because a typical conservation easement provides the organization with no affirmative rights except to monitor and enforce the easements and this constitutes a burden. Costs incurred by the organization to purchase development rights are expensed in the period incurred.

PART V, LINE 4:

The endowment funds are used to provide for the perpetual stewardship of conservation easements and fee owned conservation lands.

PART X, LINE 2:

The organization has evaluated any uncertain tax positions and related income tax contingencies and determined uncertain positions, if any, are not material to the financial statements, according to fasb asc 740-10. Penalties and interest assessed by income taxing authorities are included in operating expenses, if incurred. None of the organization's returns are currently under examination.

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IRS990/OccupancyGrp/TotalAmt03113
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01026
IRS990/OfficeExpensesGrp/TotalAmt01026
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0251
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0376
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0941
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01568
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1MISC
IRS990/OtherExpensesGrp/Desc2PRINTING
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt01203
IRS990/OtherExpensesGrp/FundraisingAmt11948
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0504
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18962
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21489
IRS990/OtherExpensesGrp/ProgramServicesAmt014611
IRS990/OtherExpensesGrp/ProgramServicesAmt162
IRS990/OtherExpensesGrp/TotalAmt015115
IRS990/OtherExpensesGrp/TotalAmt18962
IRS990/OtherExpensesGrp/TotalAmt22692
IRS990/OtherExpensesGrp/TotalAmt32010
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05899
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08848
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022121
IRS990/OtherSalariesAndWagesGrp/TotalAmt036868
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0528
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0791
IRS990/PayrollTaxesGrp/ProgramServicesAmt01978
IRS990/PayrollTaxesGrp/TotalAmt03297
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01968
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02192
IRS990/PrincipalOfficerNm0ROBERT KNIGHTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0GCIDA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016283
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016283
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0119572
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt029503
IRS990/PYOtherExpensesAmt060107
IRS990/PYOtherRevenueAmt07318
IRS990/PYProgramServiceRevenueAmt013896
IRS990/PYRevenuesLessExpensesAmt082963
IRS990/PYSalariesCompEmpBnftPaidAmt027219
IRS990/PYTotalExpensesAmt087326
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0170289
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt022003
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt016283
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056206
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0126193
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0119572
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0158209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112638
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0347931
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0864543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt039139
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033790
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021158
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt025788
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021688
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0141563
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85930
IRS990ScheduleA/PublicSupportPY170Pct00.91090
IRS990ScheduleA/PublicSupportTotal170Amt0864543
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0126193
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0119572
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0158209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0112638
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0347931
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0864543
IRS990ScheduleA/TotalSupportAmt01006106
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0359136
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0113751
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0472887
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt09395
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0685450
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt030000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0872876
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0166821
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt08981
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0834847
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt030000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0685450
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-170416
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt09672
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0746970
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt021200
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0834847
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt076349
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07279
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0647348
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt030000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0746970
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt076901
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06400
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0530674
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt030000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0647348
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt093074
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesIncurredEnforcementAmt01035
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01469027
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01469027
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03413
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018456
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021869
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt030.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EXPENSES RELATED TO PURCHASED CONSERVATION EASEMENTS ARE RECORDED AS PURCHASE OF DEVELOPMENT RIGHTS. ANY OFFSETTING REVENUES ARE RECORDED AS PURCHASE OF DEVELOPMENT RIGHTS CONTRIBUTIONS OR LAND PROTECTION CONTRIBUTIONS. THE ORGANIZATION DOES NOT HOLD ANY CONSERVATION EASEMENTS ON ITS STATEMENT OF FINANCIAL CONDITION. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION HAVE NO MARKET VALUE IN THE HANDS OF THE ORGANIZATION AND THEREFORE, ARE NOT CONSIDERED AS SUPPORT. DONATED EASEMENTS ARE CARRIED AT A ZERO BOOK VALUE PRIMARILY BECAUSE A TYPICAL CONSERVATION EASEMENT PROVIDES THE ORGANIZATION WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENTS AND THIS CONSTITUTES A BURDEN. COSTS INCURRED BY THE ORGANIZATION TO PURCHASE DEVELOPMENT RIGHTS ARE EXPENSED IN THE PERIOD INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ENDOWMENT FUNDS ARE USED TO PROVIDE FOR THE PERPETUAL STEWARDSHIP OF CONSERVATION EASEMENTS AND FEE OWNED CONSERVATION LANDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS EVALUATED ANY UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES AND DETERMINED UNCERTAIN POSITIONS, IF ANY, ARE NOT MATERIAL TO THE FINANCIAL STATEMENTS, ACCORDING TO FASB ASC 740-10. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES, IF INCURRED. NONE OF THE ORGANIZATION'S RETURNS ARE CURRENTLY UNDER EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART X, LINE 2:
IRS990ScheduleD/TotalAcreageCnt0602.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01831576
IRS990ScheduleD/TotalEasementsCnt011
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTED THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A TENTATIVE COPY OF THE FORM 990 IS PROVIDED TO THE OFFICER AND GOVERNING BODY FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES BOARD MEMBERS, STAFF AND COMMITTEE MEMBERS TO DISCLOSE ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST. THE GOVERNING BODY CONSISTENTLY VERIFIED THE ABSENCE OF CONFLICTS OF INTEREST AT EACH BOARD MEETING. IF AN ACTUAL, POTENTIAL, OR PERCIEVED CONFLICT OF INTEREST EXISTS FOR A PARTICULAR ACTION ITEM AT A MEETING, THE CONFLICTED MEMBER IS EXCLUDED FROM THE DISCUSSION AND THE VOTE ON THE ACTION ITEM, WITH SUCH EXCLUSIONS NOTED IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. SOME OF THIS INFORMATION IS ALSO AVAILABLE ON THE WEBSITE AND OTHERS MUST BE REQUESTED IN WRITING BEFORE THEY ARE MADE AVAILABLE FOR PUBLIC REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.02$3.19$0.28$0.16$0.12
2023Detailed filing. Detailed filing data is available for this year.$3.07$0.01$3.05$0.13$0.11$0.02
2023Summary only. Only limited summary data is available for this year.$3.07$0.01$3.05$0.13$0.11$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.01$2.89$0.17$0.09$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.00$3.00$0.18$0.14$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.00$2.85$0.17$0.11$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.01$2.72$0.43$0.12$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.01$2.33$0.16$0.11$0.06
2017Summary only. Only limited summary data is available for this year.$2.36$0.00$2.36$0.12$0.06$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.01$2.24$0.09$0.07$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.01$2.17$0.12$0.06$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.18$0.02$2.16$0.21$0.06$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.05$0.03$2.02$0.10$0.03$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.02$1.94$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.02$1.89$0.02