Civic Intelligence

Licking Land Trust

EIN 31-1284110 • 501(c)3 • Granville, OH

Profile

The mission of the licking land trust is the preservation and permanent protection of central ohio green spaces, wetlands, woods, farmlands, riparian corridors, and scenic vistas, and education about the importance of green spaces and their conservation, all for the public good.

PO Box 196Granville, OH 43023

www.lickinglandtrust.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

0.03x

Higher debt load relative to revenue than 56% of similar nonprofits.

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

Net Margin

80th percentile

28%

Higher net margin than 80% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

54th percentile

9.0%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$919,493

Up $51,335 (+5.9%) from 2023

Liabilities

Up

$3,566

Up $3,566 from 2023

Net Assets

Up

$915,927

Up $47,769 (+5.5%) from 2023

Revenue

Up

$113,506

Up $317 (+0.3%) from 2023

Expenses

Up

$81,408

Up $18,750 (+30%) from 2023

Net Income

Down

$32,098

Down $18,433 (-36%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2018: $605,880Liabilities 2018: $0Net Assets 2018: $605,8802018Assets 2019: $666,109Liabilities 2019: $0Net Assets 2019: $666,1092019Assets 2020: $711,590Liabilities 2020: $0Net Assets 2020: $711,5902020Assets 2021: $770,003Liabilities 2021: $0Net Assets 2021: $770,0032021Assets 2022: $747,423Liabilities 2022: $0Net Assets 2022: $747,4232022Assets 2023: $868,158Liabilities 2023: $0Net Assets 2023: $868,1582023Assets 2024: $919,493Liabilities 2024: $3,566Net Assets 2024: $915,9272024

Highlighted filing

2024

Assets$919,493
Liabilities$3,566
Net Assets$915,927

Operations Trend

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

$150K$100K$50K$0Revenue 2018: $58,481Expenses 2018: $32,349Net Income 2018: $26,1322018Revenue 2019: $55,438Expenses 2019: $34,531Net Income 2019: $20,9072019Revenue 2020: $64,895Expenses 2020: $37,670Net Income 2020: $27,2252020Revenue 2021: $80,305Expenses 2021: $42,155Net Income 2021: $38,1502021Revenue 2022: $95,590Expenses 2022: $51,384Net Income 2022: $44,2062022Revenue 2023: $113,189Expenses 2023: $62,658Net Income 2023: $50,5312023Revenue 2024: $113,506Expenses 2024: $81,408Net Income 2024: $32,0982024

Highlighted filing

2024

Revenue$113,506
Expenses$81,408
Net Income$32,098

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$125,360
Mission and Program Overview

Mission

The mission of the licking land trust is the preservation and permanent protection of central ohio green spaces, wetlands, woods, farmlands, riparian corriders, and scenic vistas, and education about the importance of green spaces and their conservation, all for the public good.

The mission of the licking land trust is the preservation and permanent protection of central ohio green spaces, wetlands, woods, farmlands, riparian corridors, and scenic vistas, and education about the importance of green spaces and their conservation, all for the public good.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$452,971$530,276▲ $77,305
Land, Buildings, and Equipment, Net$242,164$242,166▲ $2
Savings and Temporary Cash Investments$131,196$99,158▼ $32,038
Cash and Non-Interest-Bearing Accounts$38,148$41,753▲ $3,605
Total Assets$868,158$919,493▲ $51,335
Other Assets Total$3,679$6,140▲ $2,461
Liabilities
Deferred Revenue-$3,511-
Accounts Payable and Accrued Expenses-$55-
Total Liabilities$0$3,566▲ $3,566
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$542,000$587,917▲ $45,917
Net Assets With Donor Restrictions$326,158$328,010▲ $1,852
Total Net Assets Fund Balance$868,158$915,927▲ $47,769
Total Liabilities and Net Assets / Fund Balance$868,158$919,493▲ $51,335

Asset Categories

AssetBook ValueDepreciationBasis
Land$242,166--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim BidigareChair and Tr
Jeremy KingVice Chair a
Doug SpielesTrustee
Elizabeth Koch GiniseTrustee
Josh TroyerTrustee
Karen GoodellTrustee
Kristy HawthorneTrustee
Paul DavidsonTrustee
Scott GrayTrustee
Shana ByrdTrustee
Tom HenshawTrustee
Wendy BittelTrustee
Amy MockTreas and Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$91,852
Program Service Revenue
$0
Investment Income
$20,075
Other Revenue
$1,579
All Other Contributions
$33,013
Change in Net Assets
$32,098

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table78$23,080
Total Noncash Contributions78$23,080
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,976
Salaries, Compensation, and Employee Benefits$33,432
Total Fundraising Expense$9,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,360$10,815$7,725$30,900
Fees for Services Other$15,650--$15,650
Fees for Services Accounting-$6,567-$6,567
Office Expenses$2,491$2,044$1,359$5,894
Information Technology-$5,546-$5,546
Occupancy-$4,760-$4,760
Insurance-$3,032-$3,032
Payroll Taxes$1,013$886$633$2,532
Fees for Service Investment Mgmnt Fees-$1,752-$1,752
Other Expenses$476--$476
Total Functional Expenses$36,289$35,402$9,717$81,408
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,433
Fundraising Direct Expenses$11,854
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm to Fork Fu$19,029$13,433-$13,433
Total Events$19,029$13,433$11,854$1,579
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
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

Licking land trust provided a copy of its 2024 form 990 including schedules a, b, d, g, m and o, to all members of its board of trustees by email attachment. Questions were invited by email, received, and also answered by email so that all members could read and respond to questions or discussion by any individual trustee.

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

All board members of licking land trust are covered by a written conflict- of-interest policy, which was constructed based on the guidelines of the trust's national accrediting organization, the land trust alliance. Board members review and renew signed copies of the conflict-of-interest policy annually. The board of licking land trust reviews any potential conflict of interest, even those below threshold amounts, and determines whether a conflict of interest exists. Then the board imposes appropriate restrictions or takes appropiate action to avoid conflict of interest as defined by its policy, the land trust alliance guidelines, and relevant laws, legal regulations, and guidelines.

Form 990, Page 6, Part VI, Line 19

Licking land trust makes its governing documents, financial statements, and tax returns available to the public upon request. A summary of the financial statements is also published in the organization's annual report, a public document, which is announced to all members, and which is published on the organization's public website.

Filing and Contact Details

Filer

Filer Name
Licking Land Trust
EIN
31-1284110
Phone
7405874104
Address
PO BOX 196, GRANVILLE, OH 43023

Signing Officer

Name
Amy Mock
Title
Treas and Trustee
Phone
7405874104
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Bidigare
Formed
1989
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
25

Preparer

Firm
Dixon Davis Bagent & Co
Address
1205 WEAVER DR, GRANVILLE, OH 43023
Preparer
Mjb
Phone
7403211000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the licking land trust is the preservation and permanent protection of central ohio green spaces, wetlands, woods, farmlands, riparian corridors, and scenic vistas, and education about the importance of green spaces and their conservation, all for the public good.

Form 990, Page 1, Part I, Line 6

About 25 volunteers. They assist with monitoring protected properties, documenting properties, fundraising, financial review, helping lead student programs, and stewardship activities, such as clearing invasive species.

Form 990, Page 2, Part III, Line 4B

Education licking land trust promotes educational outreach programs, including field trips, presentations about conservation and agricultural easements, and more general nature topics, leads nature walks and species inventory activities (bioblitzes) on our protected properties, and participates in public events related to nature, the environment, and conservation. As the sponsor of licking county pollinator pathway, licking land trust provides education on the removal of invasive species, and planting native species throughout licking county. The trust maintains a website, creates and distributes newsletters featuring educational articles, participates in informative social media, and prepares/disseminates an annual report. The trust's annual meeting features an educational speaker, usually of national renown.

Form 990, Part IX, Line 11G

Professional legal and title 8,409 0 0 pollinator pathway 7,241 0 0 total 15,650 0 0

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Monitored regularly in the course of the business.

Schedule D, Page 1, Part II, Line 9

Conservation esaements held by the licking land trust do not generate revenues. Monitoring or legal defense of those easements can generate expense, and such expense would be recorded on the organization's regular cash flow report under stewardship funds disbursed or legal defense funds disbursed, and bank or investment accounts dedicated to those purposes would be debited for such expense. In addition, administrative wage expense related to monitoring is identified from time records in connection with the preparation of the 990. The licking land trust carries its conservation easements on its balance sheet under "other assets" at the value of 1.00 per easement.

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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION LICKING LAND TRUST PROMOTES EDUCATIONAL OUTREACH PROGRAMS, INCLUDING FIELD TRIPS, PRESENTATIONS ABOUT CONSERVATION AND AGRICULTURAL EASEMENTS, AND MORE GENERAL NATURE TOPICS, LEADS NATURE WALKS AND SPECIES INVENTORY ACTIVITIES (BIOBLITZES) ON OUR PROTECTED PROPERTIES, AND PARTICIPATES IN PUBLIC EVENTS RELATED TO NATURE, THE ENVIRONMENT, AND CONSERVATION. AS THE SPONSOR OF LICKING COUNTY POLLINATOR PATHWAY, LICKING LAND TRUST PROVIDES EDUCATION ON THE REMOVAL OF INVASIVE SPECIES, AND PLANTING NATIVE SPECIES THROUGHOUT LICKING COUNTY. THE TRUST MAINTAINS A WEBSITE, CREATES AND DISTRIBUTES NEWSLETTERS FEATURING EDUCATIONAL ARTICLES, PARTICIPATES IN INFORMATIVE SOCIAL MEDIA, AND PREPARES/DISSEMINATES AN ANNUAL REPORT. THE TRUST'S ANNUAL MEETING FEATURES AN EDUCATIONAL SPEAKER, USUALLY OF NATIONAL RENOWN.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt06500
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT LICKING LAND TRUST PROVIDES SUPPORT TO THE NATIONAL LAND TRUST ALLIANCE, DAWES ARBORETUM, THE STATEWIDE OHIO COALITION OF LAND TRUSTS (COLT), LICKING COUNTY SOIL & WATER DISTRICT, LICKING COUNTY FARM BUREAU, LICKING PARK DISTRICT, GRANVILLE TOWNSHIP BOARD OF TRUSTEES, DENISON UNIVERSITY, AND THE GRANVILLE AREA CHAMBER OF COMMERCE THROUGH MEMBERSHIP, DONATIONS, COLLABORATION, AND ATTENDANCE AT VARIOUS MEETINGS, CONFERENCES, ACTIVITIES, AND EVENTS. THE TRUST COLLABORATES WITH OTHER LOCAL ORGANIZATIONS ON VARIOUS PARTS OF ITS MISSION: FOR EXAMPLE, IT STEWARDS CONSERVATION EASEMENTS ON PROPERTIES HELD BY GRANVILLE TOWNSHIP.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISING RECEIPTS 36,334
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleD/PreservationPublicUseInd0X
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IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MONITORED REGULARLY IN THE COURSE OF THE BUSINESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONSERVATION ESAEMENTS HELD BY THE LICKING LAND TRUST DO NOT GENERATE REVENUES. MONITORING OR LEGAL DEFENSE OF THOSE EASEMENTS CAN GENERATE EXPENSE, AND SUCH EXPENSE WOULD BE RECORDED ON THE ORGANIZATION'S REGULAR CASH FLOW REPORT UNDER STEWARDSHIP FUNDS DISBURSED OR LEGAL DEFENSE FUNDS DISBURSED, AND BANK OR INVESTMENT ACCOUNTS DEDICATED TO THOSE PURPOSES WOULD BE DEBITED FOR SUCH EXPENSE. IN ADDITION, ADMINISTRATIVE WAGE EXPENSE RELATED TO MONITORING IS IDENTIFIED FROM TIME RECORDS IN CONNECTION WITH THE PREPARATION OF THE 990. THE LICKING LAND TRUST CARRIES ITS CONSERVATION EASEMENTS ON ITS BALANCE SHEET UNDER "OTHER ASSETS" AT THE VALUE OF 1.00 PER EASEMENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 1, PART II, LINE 9
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE LICKING LAND TRUST IS THE PRESERVATION AND PERMANENT PROTECTION OF CENTRAL OHIO GREEN SPACES, WETLANDS, WOODS, FARMLANDS, RIPARIAN CORRIDORS, AND SCENIC VISTAS, AND EDUCATION ABOUT THE IMPORTANCE OF GREEN SPACES AND THEIR CONSERVATION, ALL FOR THE PUBLIC GOOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ABOUT 25 VOLUNTEERS. THEY ASSIST WITH MONITORING PROTECTED PROPERTIES, DOCUMENTING PROPERTIES, FUNDRAISING, FINANCIAL REVIEW, HELPING LEAD STUDENT PROGRAMS, AND STEWARDSHIP ACTIVITIES, SUCH AS CLEARING INVASIVE SPECIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EDUCATION LICKING LAND TRUST PROMOTES EDUCATIONAL OUTREACH PROGRAMS, INCLUDING FIELD TRIPS, PRESENTATIONS ABOUT CONSERVATION AND AGRICULTURAL EASEMENTS, AND MORE GENERAL NATURE TOPICS, LEADS NATURE WALKS AND SPECIES INVENTORY ACTIVITIES (BIOBLITZES) ON OUR PROTECTED PROPERTIES, AND PARTICIPATES IN PUBLIC EVENTS RELATED TO NATURE, THE ENVIRONMENT, AND CONSERVATION. AS THE SPONSOR OF LICKING COUNTY POLLINATOR PATHWAY, LICKING LAND TRUST PROVIDES EDUCATION ON THE REMOVAL OF INVASIVE SPECIES, AND PLANTING NATIVE SPECIES THROUGHOUT LICKING COUNTY. THE TRUST MAINTAINS A WEBSITE, CREATES AND DISTRIBUTES NEWSLETTERS FEATURING EDUCATIONAL ARTICLES, PARTICIPATES IN INFORMATIVE SOCIAL MEDIA, AND PREPARES/DISSEMINATES AN ANNUAL REPORT. THE TRUST'S ANNUAL MEETING FEATURES AN EDUCATIONAL SPEAKER, USUALLY OF NATIONAL RENOWN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LICKING LAND TRUST PROVIDED A COPY OF ITS 2024 FORM 990 INCLUDING SCHEDULES A, B, D, G, M AND O, TO ALL MEMBERS OF ITS BOARD OF TRUSTEES BY EMAIL ATTACHMENT. QUESTIONS WERE INVITED BY EMAIL, RECEIVED, AND ALSO ANSWERED BY EMAIL SO THAT ALL MEMBERS COULD READ AND RESPOND TO QUESTIONS OR DISCUSSION BY ANY INDIVIDUAL TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS OF LICKING LAND TRUST ARE COVERED BY A WRITTEN CONFLICT- OF-INTEREST POLICY, WHICH WAS CONSTRUCTED BASED ON THE GUIDELINES OF THE TRUST'S NATIONAL ACCREDITING ORGANIZATION, THE LAND TRUST ALLIANCE. BOARD MEMBERS REVIEW AND RENEW SIGNED COPIES OF THE CONFLICT-OF-INTEREST POLICY ANNUALLY. THE BOARD OF LICKING LAND TRUST REVIEWS ANY POTENTIAL CONFLICT OF INTEREST, EVEN THOSE BELOW THRESHOLD AMOUNTS, AND DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS. THEN THE BOARD IMPOSES APPROPRIATE RESTRICTIONS OR TAKES APPROPIATE ACTION TO AVOID CONFLICT OF INTEREST AS DEFINED BY ITS POLICY, THE LAND TRUST ALLIANCE GUIDELINES, AND RELEVANT LAWS, LEGAL REGULATIONS, AND GUIDELINES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LICKING LAND TRUST MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST. A SUMMARY OF THE FINANCIAL STATEMENTS IS ALSO PUBLISHED IN THE ORGANIZATION'S ANNUAL REPORT, A PUBLIC DOCUMENT, WHICH IS ANNOUNCED TO ALL MEMBERS, AND WHICH IS PUBLISHED ON THE ORGANIZATION'S PUBLIC WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL LEGAL AND TITLE 8,409 0 0 POLLINATOR PATHWAY 7,241 0 0 TOTAL 15,650 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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