Civic Intelligence

Woods and Waters Land Trust Inc

EIN 26-1340083 • 501(c)3 • Frankfort, KY

Profile

Wwlt's mission is to establish conservation easements in the lower kentucky river region for the myriad of benefits that result from effective land conservation and protection. Wwlt seeks to meet these objectives by focusing on three main programs: conservation and land protection, outreach and education, and fundraising.

PO Box 6967Frankfort, KY 40602-6967

www.woodsandwaterstrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.00x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

95th percentile

72%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

95th percentile

158%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

492%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$583,318

Up $356,920 (+158%) from 2023

Liabilities

Up

$2,233

Up $57 (+2.6%) from 2023

Net Assets

Up

$581,085

Up $356,863 (+159%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin95th percentile

Revenue

Up

$493,776

Up $410,378 (+492%) from 2023

Expenses

Up

$138,254

Up $41,507 (+43%) from 2023

Net Income

Up

$355,522

Up $368,871 (+2763%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2021: $234,418Liabilities 2021: $3,241Net Assets 2021: $231,1772021Assets 2022: $236,098Liabilities 2022: $2,816Net Assets 2022: $233,2822022Assets 2023: $226,398Liabilities 2023: $2,176Net Assets 2023: $224,2222023Assets 2024: $583,318Liabilities 2024: $2,233Net Assets 2024: $581,0852024

Highlighted filing

2024

Assets$583,318
Liabilities$2,233
Net Assets$581,085
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2021: $65,427Expenses 2021: $55,422Net Income 2021: $10,0052021Revenue 2022: $85,378Expenses 2022: $79,724Net Income 2022: $5,6542022Revenue 2023: $83,398Expenses 2023: $96,747Net Income 2023: -$13,3492023Revenue 2024: $493,776Expenses 2024: $138,254Net Income 2024: $355,5222024

Highlighted filing

2024

Revenue$493,776
Expenses$138,254
Net Income$355,522
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$583,318
Liabilities
$2,233
Net assets
$581,085
Revenue
$493,776
Expenses
$138,254
Net income
$355,522
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.83$0.02$5.81$4.94$1.38$3.56
2023Detailed filing. Detailed filing data is available for this year.$2.26$0.02$2.24$0.83$0.97$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.36$0.03$2.33$0.85$0.80$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.34$0.03$2.31$0.65$0.55$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$498,739
Mission and Program Overview

Mission

Land protection--primarily acquisition of conservation easements

Wwlt's mission is to establish conservation easements in the lower kentucky river region for the myriad of benefits that result from effective land conservation and protection. Wwlt seeks to meet these objectives by focusing on three main programs: conservation and land protection, outreach and education, and fundraising.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$354,333-
Savings and Temporary Cash Investments$164,122$140,694▼ $23,428
Cash and Non-Interest-Bearing Accounts$29,200$38,083▲ $8,883
Pledges and Grants Receivable$27,192$20,477▼ $6,715
Prepaid Expenses and Deferred Charges$1,614$2,042▲ $428
Inventories for Sale or Use$859$838▼ $21
Total Assets$226,398$583,318▲ $356,920
Other Assets Total$3,411$26,851▲ $23,440
Liabilities
Accounts Payable and Accrued Expenses$2,177$2,233▲ $56
Total Liabilities$2,177$2,233▲ $56
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$131,742$461,688▲ $329,946
Net Assets With Donor Restrictions$92,479$119,397▲ $26,918
Total Net Assets Fund Balance$224,221$581,085▲ $356,864
Total Liabilities and Net Assets / Fund Balance$226,398$583,318▲ $356,920

Asset Categories

AssetBook ValueDepreciationBasis
Land$195,000-$195,000
Other Land Buildings$159,333$667$160,000
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Steve ColemanPresident
Amber Inscore EssickBoard Member
Emma StrongBoard Member
Moira WingateBoard Member
Nathan DepenbrockBoard Member
Michelle Tackett SingerSecretary
Nancy Rose OsborneTreasurer
Curran Lee TroutwineVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$424,752
Program Service Revenue
$0
Investment Income
$6,957
Other Revenue
$62,067
All Other Contributions
$231,102
Change in Net Assets
$355,522

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial2$195,000Appraisal
Total Noncash Contributions2$195,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$88,760
Other Expenses$49,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,683$20,561-$82,244
Occupancy$861$9,120-$9,981
Fees for Services Accounting$4,532$4,532-$9,064
Payroll Taxes$4,718$1,573-$6,291
All Other Expenses$3,589$278-$3,867
Insurance$660$3,179-$3,839
Travel$2,609--$2,609
Office Expenses$1,121$1,121-$2,242
Other Expenses$2,076$3,114-$2,076
Depreciation Depletion$667--$667
Other Employee Benefits$169$56-$225
Advertising$60--$60
Total Functional Expenses$94,720$43,534$0$138,254
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,880
Fundraising Direct Expenses$4,942
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Good Giving Cha$33,183$33,183$1,018$32,165
Extravaganza$18,679$18,679$1,776$16,903
Total Events$66,880$66,880$4,942$61,938
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
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, Page 6, Part VI, Line 11B

“Form 990 is reviewed and approved by the board prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest is reviewed with the board annually.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Woods and Waters Land Trust Inc
EIN
26-1340083
Phone
5022291436
Address
PO BOX 6967, FRANKFORT, KY 40602-6967

Signing Officer

Name
Steve Coleman
Title
President
Phone
5022291436
Signed
2025-05-14

Organization Details

Principal Officer
Steve Coleman
Voting Board Members
8
Independent Board Members
8
Employees
4

Preparer

Firm
Harrod & Associates
Address
2 HMB CIRCLE A, FRANKFORT, KY 40601-2351
Preparer
David R Harrod CPA
Phone
5026957300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Wwlt's mission is to establish conservation easements in the lower kentucky river region for the myriad of benefits that result from effective land conservation and protection. Wwlt seeks to meet these objectives by focusing on three main programs: conservation and land protection, outreach and education, and fundraising.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Woods & waters land trust, inc. Has implemented fasb asc 740-10-20 "accounting for uncertainty in income taxes." management believes it has not taken any position in which it does not have a more likely than not successfully defendable position. Wwlt's form 990-ez for december 31, 2024 may be subject to examination by the irs, generally for three years after filing.”

Raw XML AppendixShowing 400 of 403 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02177
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02233
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0WWLT'S MISSION IS TO ESTABLISH CONSERVATION EASEMENTS IN THE LOWER KENTUCKY RIVER REGION FOR THE MYRIAD OF BENEFITS THAT RESULT FROM EFFECTIVE LAND CONSERVATION AND PROTECTION. WWLT SEEKS TO MEET THESE OBJECTIVES BY FOCUSING ON THREE MAIN PROGRAMS: CONSERVATION AND LAND PROTECTION, OUTREACH AND EDUCATION, AND FUNDRAISING.
IRS990/AdvertisingGrp/ProgramServicesAmt060
IRS990/AdvertisingGrp/TotalAmt060
IRS990/AllOtherContributionsAmt0231102
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0278
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03589
IRS990/AllOtherExpensesGrp/TotalAmt03867
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0NANCY ROSE OSBORNE
IRS990/BooksInCareOfDetail/PhoneNum05022291436
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 6967
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0406026967
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt029200
IRS990/CashNonInterestBearingGrp/EOYAmt038083
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt021
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0424752
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt06957
IRS990/CYOtherExpensesAmt049494
IRS990/CYOtherRevenueAmt062067
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0355522
IRS990/CYSalariesCompEmpBnftPaidAmt088760
IRS990/CYTotalExpensesAmt0138254
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0493776
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0667
IRS990/DepreciationDepletionGrp/TotalAmt0667
IRS990/Desc0ESTABLISHING CONSERVATION EASEMENTS IN THE LOWER KENTUCKY RIVER REGION, FOCUSING ON CONSERVATION AND LAND PROTECTION, OUTREACH AND EDUCATION, AND FUNDRAISING.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt092479
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0119397
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt094720
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04532
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04532
IRS990/FeesForServicesAccountingGrp/TotalAmt09064
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1CURRAN LEE TROUTWINE
IRS990/Form990PartVIISectionAGrp/PersonNm2NANCY ROSE OSBORNE
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHELLE TACKETT SINGER
IRS990/Form990PartVIISectionAGrp/PersonNm4NATHAN DEPENBROCK
IRS990/Form990PartVIISectionAGrp/PersonNm5EMMA STRONG
IRS990/Form990PartVIISectionAGrp/PersonNm6AMBER INSCORE ESSICK
IRS990/Form990PartVIISectionAGrp/PersonNm7MOIRA WINGATE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt04942
IRS990/FundraisingGrossIncomeAmt066880
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0193650
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0498739
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03179
IRS990/InsuranceGrp/ProgramServicesAmt0660
IRS990/InsuranceGrp/TotalAmt03839
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0859
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0838
IRS990/InvestmentIncomeGrp/ExclusionAmt06957
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06957
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0667
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0354333
IRS990/LandBldgEquipCostOrOtherBssAmt0355000
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WWLT'S MISSION IS TO ESTABLISH CONSERVATION EASEMENTS IN THE LOWER KENTUCKY RIVER REGION FOR THE MYRIAD OF BENEFITS THAT RESULT FROM EFFECTIVE LAND CONSERVATION AND PROTECTION. WWLT SEEKS TO MEET THESE OBJECTIVES BY FOCUSING ON THREE MAIN PROGRAMS: CONSERVATION AND LAND PROTECTION, OUTREACH AND EDUCATION, AND FUNDRAISING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0224221
IRS990/NetAssetsOrFundBalancesEOYAmt0581085
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt061938
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-21
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-21
IRS990/NetUnrlzdGainsLossesInvstAmt01342
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0131742
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0461688
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0195000
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt09120
IRS990/OccupancyGrp/ProgramServicesAmt0861
IRS990/OccupancyGrp/TotalAmt09981
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01121
IRS990/OfficeExpensesGrp/ProgramServicesAmt01121
IRS990/OfficeExpensesGrp/TotalAmt02242
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03411
IRS990/OtherAssetsTotalGrp/EOYAmt026851
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt056
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0169
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0225
IRS990/OtherExpensesGrp/Desc0SURVEYS
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3URBAN RIVER INITIATIVE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03114
IRS990/OtherExpensesGrp/ProgramServicesAmt09816
IRS990/OtherExpensesGrp/ProgramServicesAmt12159
IRS990/OtherExpensesGrp/ProgramServicesAmt22076
IRS990/OtherExpensesGrp/TotalAmt09816
IRS990/OtherExpensesGrp/TotalAmt13114
IRS990/OtherExpensesGrp/TotalAmt22159
IRS990/OtherExpensesGrp/TotalAmt32076
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/Desc0BOATHOUSE MEMBERSHIPS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0150
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0150
IRS990/OtherRevenueTotalAmt0150
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020561
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt061683
IRS990/OtherSalariesAndWagesGrp/TotalAmt082244
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01573
IRS990/PayrollTaxesGrp/ProgramServicesAmt04718
IRS990/PayrollTaxesGrp/TotalAmt06291
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt027192
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt020477
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01614
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02042
IRS990/PrincipalOfficerNm0STEVE COLEMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0355522
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0164122
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0140694
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0424752
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt033497
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt038682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt051723
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0548654
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06957
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05117
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02493
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03001
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017568
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt066880
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt049044
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt049952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt017262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0183138
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05117
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02493
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03001
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017718
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.04000
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt0150
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt0150
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97640
IRS990ScheduleA/PublicSupportPY509Pct00.95770
IRS990ScheduleA/PublicSupportTotal509Amt0731792
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0491632
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt082541
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt088634
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt068985
IRS990ScheduleA/Total509Grp/TotalAmt0731792
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0498739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt087658
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt091127
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt071986
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0749510
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/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0195000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0195000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0159333
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0667
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0160000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WOODS & WATERS LAND TRUST, INC. HAS IMPLEMENTED FASB ASC 740-10-20 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." MANAGEMENT BELIEVES IT HAS NOT TAKEN ANY POSITION IN WHICH IT DOES NOT HAVE A MORE LIKELY THAN NOT SUCCESSFULLY DEFENDABLE POSITION. WWLT'S FORM 990-EZ FOR DECEMBER 31, 2024 MAY BE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER FILING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0354333
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04942
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOOD GIVING CHA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0EXTRAVAGANZA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt033183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018679
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt015018
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt066880
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt033183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018679
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt015018
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt066880
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt061938
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02148
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04942
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01018
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01776
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt02
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0APPRAISAL
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt0195000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WWLT'S MISSION IS TO ESTABLISH CONSERVATION EASEMENTS IN THE LOWER KENTUCKY RIVER REGION FOR THE MYRIAD OF BENEFITS THAT RESULT FROM EFFECTIVE LAND CONSERVATION AND PROTECTION. WWLT SEEKS TO MEET THESE OBJECTIVES BY FOCUSING ON THREE MAIN PROGRAMS: CONSERVATION AND LAND PROTECTION, OUTREACH AND EDUCATION, AND FUNDRAISING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST IS REVIEWED WITH THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0226398
IRS990/TotalAssetsEOYAmt0583318
IRS990/TotalAssetsGrp/BOYAmt0226398
IRS990/TotalAssetsGrp/EOYAmt0583318
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0424752
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043534
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt094720
IRS990/TotalFunctionalExpensesGrp/TotalAmt0138254
IRS990/TotalGrossUBIAmt0150
IRS990/TotalLiabilitiesBOYAmt02177
IRS990/TotalLiabilitiesEOYAmt02233
IRS990/TotalLiabilitiesGrp/BOYAmt02177
IRS990/TotalLiabilitiesGrp/EOYAmt02233
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0224221
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0581085
IRS990/TotalProgramServiceExpensesAmt094720
IRS990/TotalRevenueGrp/ExclusionAmt06957
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-21
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0493776
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0226398
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0583318
IRS990/TravelGrp/ProgramServicesAmt02609
IRS990/TravelGrp/TotalAmt02609
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTPS://WWW.WOODSANDWATERSTRUST.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE COLEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05022291436
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOODS AND WATERS LAND TRUST INC
ReturnHeader/Filer/BusinessNameControlTxt0WOOD
ReturnHeader/Filer/EIN0261340083
ReturnHeader/Filer/PhoneNum05022291436
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6967
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0406026967
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611291670
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARROD & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 HMB CIRCLE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRANKFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0406012351
ReturnHeader/PreparerPersonGrp/PhoneNum05026957300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R HARROD CPA
ReturnHeader/ReturnTs02025-06-05T15:06:31-04:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.