Civic Intelligence

Licking Land Trust

990 • Fiscal year 2019 • EIN 31-1284110

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 29, 2020

PO Box 196Granville, OH 43023

(740) 587-4104

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$6,666

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

65th percentile

9.9%

Faster asset growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-5.2%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$666,109

Up $60,229 (+9.9%) from 2018

Net Assets

Up

$666,109

Up $60,229 (+9.9%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$55,438

Down $3,043 (-5.2%) from 2018

Expenses

Up

$34,531

Up $2,182 (+6.7%) from 2018

Net Income

Down

$20,907

Down $5,225 (-20%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$666,109
Liabilities$0
Net Assets$666,109

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$55,438
Expenses$34,531
Net Income$20,907
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 29, 2020
Return Version
2019v5.0
Gross Receipts
$55,438
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$314,574$371,718▲ $57,144
Land, Buildings, and Equipment, Net$242,163$242,163→ $0
Cash and Non-Interest-Bearing Accounts$28,312$32,996▲ $4,684
Savings and Temporary Cash Investments$17,155$15,556▼ $1,599
Total Assets$605,880$666,109▲ $60,229
Other Assets Total$3,676$3,676→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$334,369$394,443▲ $60,074
Net Assets With Donor Restrictions$271,511$271,666▲ $155
Total Net Assets Fund Balance$605,880$666,109▲ $60,229
Total Liabilities and Net Assets / Fund Balance$605,880$666,109▲ $60,229

Asset Categories

AssetBook ValueDepreciationBasis
Land$242,163--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy MockAdmin DirectPT$6,666$6,666
Jennifer JacquotAdmin DirectPT$5,562$5,562

Board Members and Trustees

NameTitle
Jim BidigareChair and Tr
Jeremy KingVice Chair a
Doug SpielesTrustee
Maria LoshTrustee
Mary FitchTrustee
Mike MickelsonTrustee
Paul DavidsonTrustee
Rebecca SwabTrustee
Sarah LynnTrustee
Shana ByrdTrustee
Tom HenshawTrustee
Lyn B BooneTreasurer an
Revenue and Support

Revenue Composition

Contributions and Grants
$46,144
Program Service Revenue
$0
Investment Income
$14,599
Other Revenue
$-5,305
All Other Contributions
$20,562
Change in Net Assets
$20,907

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 AmountValuation Method
Other Non Cash Contri Table67$10,531Donor Valuated
Other Non Cash Contri Table1$115Donor Valuated
Total Noncash Contributions68$10,646-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,202
Salaries, Compensation, and Employee Benefits$13,329
Total Fundraising Expense$5,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,568$6,236$3,424$12,228
Office Expenses$2,097$2,553$538$5,188
Occupancy-$3,600-$3,600
Fees for Services Other$1,750$503$1,021$3,274
Fees for Services Accounting-$2,765-$2,765
Insurance-$1,590-$1,590
Payroll Taxes$231$562$308$1,101
Fees for Service Investment Mgmnt Fees-$997-$997
Information Technology-$909-$909
Advertising$20$401$25$446
Other Expenses$250$500-$250
Total Functional Expenses$8,599$20,616$5,316$34,531
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,755
Fundraising Gross Income$8,450
Professional Fundraising Fees$0
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, Page 6, Part VI, Line 11B

Licking land trust provided a copy of its 2019 form 990 including schedules a, d, m, and o, to all members of its board of trustees for review and commentary before the forms were filed. Questions and discussion of the forms were invited at a regular meeting of the board prior to filing.

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
Lyn B Boone
Title
Treasurer and Trust
Phone
7405874104
Signed
2020-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Bidigare
Formed
1989
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
20

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 corriders, 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 20 volunteers. They assist with monitoring protected properties, documenting properties, fundraising, financial review, and stewardship activities, such as clearing invasive species.

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

Support licking land trust provides support to the national land trust alliance, dawes arboretum, the statewide ohio coalition of land trusts (colt), the licking county soil & water district, the licking county farm bureau, the licking park district, the granville township board of trustees, 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, and it participates on occasion in community activities sponsored by the granville recreation district.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

The licking land trust has written policies regarding the monitoring, inspection, and enforcement of its conservation easements. These policies follow the guidelines of the national land trust alliance, the accrediting agency of the licking land trust, which is a member in good standing of the land trust alliance. All properties owned by the licking land trust and all properties under conservation easement held by the licking land trust are inspected and monitored annually by its members of the board of trustees and other volunteers who visit the property, take photographs, document conditions, and write a report about the inspection that is shared with the land owner (in case of easements) and kept on permanent file. These reports are reviewed by the stewardship committee of the licking land trust. Any possible violation of an easement and any other problens are reported to the board for discussion and appropriate corrective action.

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/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0666109
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt04545
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04545
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5305
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5305
IRS990/NetUnrlzdGainsLossesInvstAmt039322
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0334369
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0394443
IRS990/NoncashContributionsAmt010531
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03600
IRS990/OccupancyGrp/TotalAmt03600
IRS990/OfficeExpensesGrp/FundraisingAmt0538
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02553
IRS990/OfficeExpensesGrp/ProgramServicesAmt02097
IRS990/OfficeExpensesGrp/TotalAmt05188
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03676
IRS990/OtherAssetsTotalGrp/EOYAmt03676
IRS990/OtherExpensesGrp/Desc0MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc1REAL PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc2HONORARIUM
IRS990/OtherExpensesGrp/Desc3MEMORIAL GIFT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0500
IRS990/OtherExpensesGrp/ProgramServicesAmt0890
IRS990/OtherExpensesGrp/ProgramServicesAmt1793
IRS990/OtherExpensesGrp/ProgramServicesAmt2250
IRS990/OtherExpensesGrp/TotalAmt0890
IRS990/OtherExpensesGrp/TotalAmt1793
IRS990/OtherExpensesGrp/TotalAmt2500
IRS990/OtherExpensesGrp/TotalAmt3250
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03424
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06236
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02568
IRS990/OtherSalariesAndWagesGrp/TotalAmt012228
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0308
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0562
IRS990/PayrollTaxesGrp/ProgramServicesAmt0231
IRS990/PayrollTaxesGrp/TotalAmt01101
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIM BIDIGARE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION LICKING LAND TRUST PROMOTES EDUCATIONAL OUTREACH PROGRAMS, INCLUDING FIELD TRIPS, PRESENTATIONS ABOUT CONSERVATION AND AGRICULTURAL EASEMENTS, AND MORE GENERAL NATURE TOPICS; AND IS A PARTICIPANT/PRESENCE AT PUBLIC EVENTS RELATED TO NATURE, THE ENVIRONMENT, AND CONSERVATION. THE ORGANIZATION MAINTAINS A WEBSITE, DISTRIBUTES NEWSLETTERS FEATURING EDUCATIONAL ARTICLES, AND PREPARES/DISTRIBUTES AN ANNUAL REPORT. THE TRUST'S ANNUAL MEETING FEATURES A PROGRAM THAT SERVES EDUCATIONAL PURPOSES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04167
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORT LICKING LAND TRUST PROVIDES SUPPORT TO THE NATIONAL LAND TRUST ALLIANCE, DAWES ARBORETUM, THE STATEWIDE OHIO COALITION OF LAND TRUSTS (COLT), THE LICKING COUNTY SOIL & WATER DISTRICT, THE LICKING COUNTY FARM BUREAU, THE LICKING PARK DISTRICT, THE GRANVILLE TOWNSHIP BOARD OF TRUSTEES, 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, AND IT PARTICIPATES ON OCCASION IN COMMUNITY ACTIVITIES SPONSORED BY THE GRANVILLE RECREATION DISTRICT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01140
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt047029
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018423
IRS990/PYOtherExpensesAmt021559
IRS990/PYOtherRevenueAmt0-6971
IRS990/PYRevenuesLessExpensesAmt026132
IRS990/PYSalariesCompEmpBnftPaidAmt010790
IRS990/PYTotalExpensesAmt032349
IRS990/PYTotalRevenueAmt058481
IRS990/ReconcilationRevenueExpnssAmt020907
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt017155
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015556
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISING RECEIPTS 29,106
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PART III LINE 12: "OTHER INCOME" OF 8,450 IN 2019 WAS GROSS FUNDRAISING- EVENT RECEIPTS, NOT INCLUDING THE CHARITABLE PORTION OF EVENT TICKETS (3,450) AND EVENT SPONSORSHIP CONTRIBUTIONS (7,160).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt046144
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt047029
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt044086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077554
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt037113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0251926
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09152
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08377
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05795
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04715
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt038093
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt038419
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt038419
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09152
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08377
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05795
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04715
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt038093
IRS990ScheduleA/InvestmentIncomeCYPct00.11000
IRS990ScheduleA/InvestmentIncomePYPct00.08000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt08450
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06540
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt06245
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt05771
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02100
IRS990ScheduleA/OtherIncome509Grp/TotalAmt029106
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.70460
IRS990ScheduleA/PublicSupportPY509Pct00.74470
IRS990ScheduleA/PublicSupportTotal509Amt0251926
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt038419
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt038419
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt038419
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt038419
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt046144
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt047029
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt044086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0115973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt037113
IRS990ScheduleA/Total509Grp/TotalAmt0290345
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt064648
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt062721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt058708
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0127539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt043928
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0357544
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesIncurredEnforcementAmt0800
IRS990ScheduleD/LandGrp/BookValueAmt0242163
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0242163
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0200.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LICKING LAND TRUST HAS WRITTEN POLICIES REGARDING THE MONITORING, INSPECTION, AND ENFORCEMENT OF ITS CONSERVATION EASEMENTS. THESE POLICIES FOLLOW THE GUIDELINES OF THE NATIONAL LAND TRUST ALLIANCE, THE ACCREDITING AGENCY OF THE LICKING LAND TRUST, WHICH IS A MEMBER IN GOOD STANDING OF THE LAND TRUST ALLIANCE. ALL PROPERTIES OWNED BY THE LICKING LAND TRUST AND ALL PROPERTIES UNDER CONSERVATION EASEMENT HELD BY THE LICKING LAND TRUST ARE INSPECTED AND MONITORED ANNUALLY BY ITS MEMBERS OF THE BOARD OF TRUSTEES AND OTHER VOLUNTEERS WHO VISIT THE PROPERTY, TAKE PHOTOGRAPHS, DOCUMENT CONDITIONS, AND WRITE A REPORT ABOUT THE INSPECTION THAT IS SHARED WITH THE LAND OWNER (IN CASE OF EASEMENTS) AND KEPT ON PERMANENT FILE. THESE REPORTS ARE REVIEWED BY THE STEWARDSHIP COMMITTEE OF THE LICKING LAND TRUST. ANY POSSIBLE VIOLATION OF AN EASEMENT AND ANY OTHER PROBLENS ARE REPORTED TO THE BOARD FOR DISCUSSION AND APPROPRIATE CORRECTIVE ACTION.
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
IRS990ScheduleD/TotalAcreageCnt01049.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0242163
IRS990ScheduleD/TotalEasementsCnt016
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt067
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0VARIOUS AUCTION
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1FLOWERS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0DONOR VALUATED
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1DONOR VALUATED
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt010531
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt1115
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ABOUT 20 VOLUNTEERS. THEY ASSIST WITH MONITORING PROTECTED PROPERTIES, DOCUMENTING PROPERTIES, FUNDRAISING, FINANCIAL REVIEW, AND STEWARDSHIP ACTIVITIES, SUCH AS CLEARING INVASIVE SPECIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUPPORT LICKING LAND TRUST PROVIDES SUPPORT TO THE NATIONAL LAND TRUST ALLIANCE, DAWES ARBORETUM, THE STATEWIDE OHIO COALITION OF LAND TRUSTS (COLT), THE LICKING COUNTY SOIL & WATER DISTRICT, THE LICKING COUNTY FARM BUREAU, THE LICKING PARK DISTRICT, THE GRANVILLE TOWNSHIP BOARD OF TRUSTEES, 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, AND IT PARTICIPATES ON OCCASION IN COMMUNITY ACTIVITIES SPONSORED BY THE GRANVILLE RECREATION DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LICKING LAND TRUST PROVIDED A COPY OF ITS 2019 FORM 990 INCLUDING SCHEDULES A, D, M, AND O, TO ALL MEMBERS OF ITS BOARD OF TRUSTEES FOR REVIEW AND COMMENTARY BEFORE THE FORMS WERE FILED. QUESTIONS AND DISCUSSION OF THE FORMS WERE INVITED AT A REGULAR MEETING OF THE BOARD PRIOR TO FILING.
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/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH

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