Civic Intelligence

Independence Land Conservancy DBA Blue Heron Headwaters Conser

990 • Fiscal year 2022 • EIN 23-7207644

Jan 01, 2022 to Dec 31, 2022 • Filed on Dec 15, 2023

P O Box 285Clarkston, MI 48347

(248) 795-2808

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$1,866,501

Flat from 2022

Net Assets

Flat

$1,845,954

Flat from 2022

Liabilities

Flat

$20,547

Flat from 2022

Revenue And Expenses

Revenue

Flat

$159,452

Flat from 2022

Expenses

Flat

$128,963

Flat from 2022

Net Income

Flat

$30,489

Flat from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,545,596Liabilities 2010: $23,261Net Assets 2010: $1,522,3352010Assets 2011: $1,526,474Liabilities 2011: $2,949Net Assets 2011: $1,523,5252011Assets 2012: $1,183,117Liabilities 2012: $544Net Assets 2012: $1,182,5732012Assets 2013: $1,306,600Liabilities 2013: $492Net Assets 2013: $1,306,1082013Assets 2014: $1,305,024Liabilities 2014: $4,837Net Assets 2014: $1,300,1872014Assets 2015: $1,385,255Liabilities 2015: $712Net Assets 2015: $1,384,5432015Assets 2016: $1,737,422Liabilities 2016: $2,181Net Assets 2016: $1,735,2412016Assets 2017: $1,702,256Liabilities 2017: $10,060Net Assets 2017: $1,692,1962017Assets 2018: $1,664,840Liabilities 2018: $10,279Net Assets 2018: $1,654,5612018Assets 2019: $1,742,367Liabilities 2019: $7,622Net Assets 2019: $1,734,7452019Assets 2020: $1,845,857Liabilities 2020: $9,930Net Assets 2020: $1,835,9272020Assets 2021: $1,836,470Liabilities 2021: $4,508Net Assets 2021: $1,831,9622021Assets 2022: $1,866,501Liabilities 2022: $20,547Net Assets 2022: $1,845,9542022Assets 2022: $1,866,501Liabilities 2022: $20,547Net Assets 2022: $1,845,9542022Assets 2023: $2,062,159Liabilities 2023: $3,795Net Assets 2023: $2,058,3642023Assets 2024: $2,141,507Liabilities 2024: $8,224Net Assets 2024: $2,133,2832024

Highlighted filing

2022

Assets$1,866,501
Liabilities$20,547
Net Assets$1,845,954

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $381,4062010Expenses 2011: $86,9822011Expenses 2012: $703,4302012Revenue 2013: $199,221Expenses 2013: $97,864Net Income 2013: $101,3572013Revenue 2014: $59,965Expenses 2014: $71,220Net Income 2014: -$11,2552014Revenue 2015: $211,299Expenses 2015: $125,333Net Income 2015: $85,9662015Revenue 2016: $455,397Expenses 2016: $101,874Net Income 2016: $353,5232016Revenue 2017: $116,818Expenses 2017: $138,685Net Income 2017: -$21,8672017Revenue 2018: $101,314Expenses 2018: $138,949Net Income 2018: -$37,6352018Revenue 2019: $205,415Expenses 2019: $127,041Net Income 2019: $78,3742019Revenue 2020: $221,493Expenses 2020: $268,611Net Income 2020: -$47,1182020Revenue 2021: $154,459Expenses 2021: $190,785Net Income 2021: -$36,3262021Revenue 2022: $159,452Expenses 2022: $128,963Net Income 2022: $30,4892022Revenue 2022: $159,452Expenses 2022: $128,963Net Income 2022: $30,4892022Revenue 2023: $338,168Expenses 2023: $125,752Net Income 2023: $212,4162023Revenue 2024: $292,866Expenses 2024: $223,183Net Income 2024: $69,6832024

Highlighted filing

2022

Revenue$159,452
Expenses$128,963
Net Income$30,489
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Dec 15, 2023
Return Version
2022v5.0
Gross Receipts
$170,093
Mission and Program Overview

Mission

The mission of the organization is to protect the land, water, and wildlife in the headwaters region of the Clinton, Shiawassee, Huron, and Flint rivers through preservation, stewardship, and education.

The purpose of the organization is to conserve the woods, fields, streams, wetlands and other natural features in the headwaters areas of the Clinton, Shiawassee, Huron, and Flint rivers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$262,022$161,250▼ $100,772
Cash and Non-Interest-Bearing Accounts$43,665$90,019▲ $46,354
Investments in Publicly Traded Securities-$85,636-
Accounts Receivable$1,794$720▼ $1,074
Prepaid Expenses and Deferred Charges$113$0▼ $113
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,836,470$1,866,501▲ $30,031
Other Assets Total$1,528,876$1,528,876→ $0
Liabilities
Deferred Revenue-$19,391-
Accounts Payable and Accrued Expenses$4,508$1,155▼ $3,353
Other Liabilities-$1-
Total Liabilities$4,508$20,547▲ $16,039
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,626,476$1,804,600▲ $178,124
Net Assets Without Donor Restrictions$205,486$41,354▼ $164,132
Total Net Assets Fund Balance$1,831,962$1,845,954▲ $13,992
Total Liabilities and Net Assets / Fund Balance$1,836,470$1,866,501▲ $30,031

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$13,518$13,518
Other Assets Org$1,528,876--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Emily DuthinhPresident
Michael MetzVice President
Alec SmithDirector
Carolynn KrauseDirector
Jean GramlichDirector
Lora PerkinsDirector
Madelyn SwanDirector
Nicole BreadonDirector
Susan JulianDirector
Todd RoeserDirector
Bette MoenSecretary
Michael DoughertyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$123,842
Program Service Revenue
$17,824
Investment Income
$2,298
Other Revenue
$15,488
All Other Contributions
$122,080
Change in Net Assets
$30,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,168
Salaries, Compensation, and Employee Benefits$47,795
Total Fundraising Expense$19,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,168$17,711$12,397$44,276
Office Expenses$2,484$3,106$2,174$7,764
Occupancy$1,604$2,006$1,404$5,014
Fees for Services Accounting-$4,829-$4,829
Insurance$3,425$1,017-$4,442
Information Technology$1,388$1,735$1,214$4,337
Payroll Taxes$1,126$1,408$985$3,519
All Other Expenses-$2,049$836$2,885
Other Expenses$2,496$7,993-$2,496
Fees for Service Investment Mgmnt Fees-$1,055-$1,055
Interest-$18-$18
Total Functional Expenses$67,026$42,927$19,010$128,963
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,949
Fundraising Direct Expenses$10,641
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Native Plant Sale$15,417$15,417$7,508$7,909
Wild Night Out$12,294$10,532$3,133$7,399
Total Events$27,711$25,949$10,641$15,308
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

The Form 990 is reviewed and approved before filing by the Finance Committee. A copy of the Form 990 is provided to all board members before filng.

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

Each project is presented to the board and board members are asked to disclose any conflicts

Form 990, Part VI, Section B, Line 15A

All compensation is approved by the Board of Directors.

Form 990, Part VI, Section B, Line 15B

All compensation is approved by the Board of Directors.

Form 990, Part VI, Section C, Line 19

All documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Independence Land Conservancy
EIN
23-7207644
Phone
2487952808
Address
P O Box 285, Clarkston, MI 48347

Signing Officer

Name
Emily Duthinh
Title
President
Signed
2023-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Duthinh
Formed
1972
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
100

Preparer

Firm
Marilyn H Zigarac CPA
Address
6918 Royal Saint George, Clarkston, MI 48348
Preparer
Marilyn Zigarac
Phone
5866046400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: The Conservancy continued its partnership with Oakland County CISMA to remove invasive species. OTHER PROGRAM SERVICES 5: Continued focus on reintroducing native plants to the properties we maintain.

Doing Busines As -Additional Names

Blue Heron Headwaters Conservency, BHHC. Prior DBA's were: North Oakland Headwaters Land Conservancy, NOHLC

Form 990, Part 1, Item 6 - Volunteers

The Conservancy benefitted from the help of over 100 dedicated volunteers who inspected property, planted native flowers, removed invasives, helped with office tasks, made board level decisions, and photographed and documented the lands we protect. Volunteers are asked to sign in, hours are documented in work reports, office and board work are logged, and volunteers are thanked in the organization's newsletters. The Conservancy particularly benefits from the pro bono work of experts in accounting, IT services, photo and video documentation and ecological management.

Form 990, Part III, Line 4D All other accomplishments

The purpose of the Conservancy is to acquire and preserve land and scenic areas in Oakland County Michigan. The conservancy owns 22 properties and holds conservation easements on 38 properties. The Conservancy continued work with the Michigan DEQ on prior mitigation projects during 2022. The conservancy also worked with various municipalities on projects. A capital campaign to purchase and steward land to benfit the federally endngered Poweshiek Skipperling butterfly continued in 2022.

Financial Statement Notes

Part II, Line 9: Organization Reporting of conservation easements.

Line 5 - Monitoring and Enforcement Policy -- The organization has a written policy regarding the periodic monitoring, inspection, handling of violations and enforcement of the easements held. The Stewardship Committee meets on a regular basis and schedules the inspections. Only persons with the proper training perform the inspections. If someone performing stewardship activities on a property notes a possible violation, it is reported to the appropriate party and a trained inspector is assigned to review the issue. When violations occur, the offending party is notified. All violations are followed until resolution. Line 9 - Accounting for Conservation Easements -- The value of conservation easements is not reported on the Balance Sheet. The Conservancy has acquired numerous easements in Oakland County, Michigan in which the donor grants a perpetual conservation easement over the property. The purpose of the easement is to preserve the natural, scenic, open space, scientific, biological and ecological values of the property. Any uses of the easement property which may impair or interfere with the conservation values are expressly prohibited by the easement document. Disclosure includes: property name, year acquired and number of acres. PART II, Line 7 -- The majority of the hours spent on monitoring, inspecting, handling of violations, and enforcing conservation easements are volunteer hours using Survey 123 software. Limited staff time is involved.

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IRS990/OtherExpensesGrp/ProgramServicesAmt23032
IRS990/OtherExpensesGrp/ProgramServicesAmt32496
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IRS990/OtherExpensesGrp/TotalAmt18293
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IRS990/PayrollTaxesGrp/ProgramServicesAmt01126
IRS990/PayrollTaxesGrp/TotalAmt03519
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0113
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Conservancy engages in public outreach and educational activities to inform the public of the need for land preservation in order to build a conservation commitment to the environment. This includes maintaining native plant demonstration gardens, manning booths at various events, speaking at local organizations, collaborating with youth groups, distributing printed material, etc.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07906
IRS990/ProgSrvcAccomActy2Grp/GrantAmt03500
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt085213
IRS990/ProgSrvcAccomActy3Grp/Desc0A successful Land Capital Campaign which began in 2019 resulted in the purchase of a second contiguous property earmarked for protection of the globally endangered Poweshiek Skipperling butterfly as well as supporting two other endangered species. A match donation was received in 2022 based on previous year campaign efforts. The organization has spent significant time on stewardship activities with a focus on reintroducing the native plants required for the butterfly to reproduce.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0121
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt023450
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IRS990/ReportLandBuildingEquipmentInd0true
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.14$0.01$2.13$0.29$0.22$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.00$2.06$0.34$0.13$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.87$0.02$1.85$0.16$0.13$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.87$0.02$1.85$0.16$0.13$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.00$1.83$0.15$0.19$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.01$1.84$0.22$0.27$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.01$1.73$0.21$0.13$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.01$1.65$0.10$0.14$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.01$1.69$0.12$0.14$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.00$1.74$0.46$0.10$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.38$0.21$0.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.30$0.06$0.07$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.20$0.10$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.52$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.02$1.52$0.38