Civic Intelligence

Licking Land Trust

990 • Fiscal year 2021 • EIN 31-1284110

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 14, 2022

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

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

85th percentile

48%

Higher net margin than 85% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

47th percentile

8.2%

Faster asset growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

24%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$770,003

Up $58,413 (+8.2%) from 2020

Net Assets

Up

$770,003

Up $58,413 (+8.2%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$80,305

Up $15,410 (+24%) from 2020

Expenses

Up

$42,155

Up $4,485 (+12%) from 2020

Net Income

Up

$38,150

Up $10,925 (+40%) from 2020

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

2021

Assets$770,003
Liabilities$0
Net Assets$770,003

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

2021

Revenue$80,305
Expenses$42,155
Net Income$38,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 14, 2022
Return Version
2021v4.0
Gross Receipts
$101,755
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$407,874$441,671▲ $33,797
Land, Buildings, and Equipment, Net$242,163$242,163→ $0
Cash and Non-Interest-Bearing Accounts$38,386$42,372▲ $3,986
Savings and Temporary Cash Investments$19,491$40,120▲ $20,629
Total Assets$711,590$770,003▲ $58,413
Other Assets Total$3,676$3,677▲ $1
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$431,289$487,009▲ $55,720
Net Assets With Donor Restrictions$280,301$282,994▲ $2,693
Total Net Assets Fund Balance$711,590$770,003▲ $58,413
Total Liabilities and Net Assets / Fund Balance$711,590$770,003▲ $58,413

Asset Categories

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

Board Members and Trustees

NameTitle
Jim BidigareChair and Tr
Jeremy KingVice Chair a
Amy MockTrustee
Angela FarleyTrustee
Doug SpielesTrustee
Kyle DixonTrustee
Mary FitchTrustee
Melissa GilbertTrustee
Mike MickelsonTrustee
Paul DavidsonTrustee
Rebecca SwabTrustee
Sarah LynnTrustee
Shana ByrdTrustee
Tom HenshawTrustee
Jennifer JacquotAdmin Direct
Lyn B BooneTreasurer an
Revenue and Support

Revenue Composition

Contributions and Grants
$71,379
Program Service Revenue
$0
Investment Income
$18,019
Other Revenue
$-9,093
All Other Contributions
$30,204
Change in Net Assets
$38,150

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 Table79$13,893Donor Valuated
Total Noncash Contributions79$13,893-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,303
Salaries, Compensation, and Employee Benefits$15,852
Total Fundraising Expense$4,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,726$6,751$3,505$12,982
Office Expenses$3,245$1,088$261$4,594
Occupancy-$4,260-$4,260
Information Technology$153$2,760-$2,913
Payroll Taxes$602$1,492$776$2,870
Insurance-$2,729-$2,729
Fees for Services Accounting-$2,535-$2,535
Fees for Services Legal$2,328--$2,328
Fees for Services Other$1,650$643-$2,293
Fees for Service Investment Mgmnt Fees-$1,288-$1,288
Other Expenses$628--$628
Total Functional Expenses$14,067$23,546$4,542$42,155
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,450
Fundraising Gross Income$12,357
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farm to Fork Fu$17,900$12,357$14,787$-2,430
Total Events$17,900$12,357$21,450$-9,093
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 2021 form 990 including schedules a, b, d, g, 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
2022-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Bidigare
Formed
1989
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
1
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 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 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; and is a participant/presence at public events related to nature, the environment, and conservation. The trust sponsors a student educational program titled youth conservation ambassadors, providing local high school students the opportunity to participate in hands-on environmental conservation activities and leadership opportunities. The trust also hosts an annual summer internship for one or more college students. The trust maintains a website, distributes newsletters featuring educational articles, participates in informative social media, and prepares/disseminates an annual report. The trust's annual meeting features a program that serves educational purposes.

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), 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; and it is a leader in a multi-organization summer educational program ("adventure passport") for students and families.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Organization has a written policy regarding the monitoring, inspection, handling of violations, etc. Of conservation easements.

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/InsuranceGrp/ManagementAndGeneralAmt02729
IRS990/InsuranceGrp/TotalAmt02729
IRS990/InvestmentIncomeGrp/ExclusionAmt018019
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018019
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0441671
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0242163
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0242163
IRS990/LandBldgEquipCostOrOtherBssAmt0242163
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt033610
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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
IRS990/NetAssetsOrFundBalancesBOYAmt0711590
IRS990/NetAssetsOrFundBalancesEOYAmt0770003
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-9093
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-9093
IRS990/NetUnrlzdGainsLossesInvstAmt020263
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0431289
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0487009
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt013893
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04260
IRS990/OccupancyGrp/TotalAmt04260
IRS990/OfficeExpensesGrp/FundraisingAmt0261
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01088
IRS990/OfficeExpensesGrp/ProgramServicesAmt03245
IRS990/OfficeExpensesGrp/TotalAmt04594
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03676
IRS990/OtherAssetsTotalGrp/EOYAmt03677
IRS990/OtherExpensesGrp/Desc0STEWARDSHIP AND TREES
IRS990/OtherExpensesGrp/Desc1MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc2REAL PROPERTY TAXES
IRS990/OtherExpensesGrp/ProgramServicesAmt01845
IRS990/OtherExpensesGrp/ProgramServicesAmt1890
IRS990/OtherExpensesGrp/ProgramServicesAmt2628
IRS990/OtherExpensesGrp/TotalAmt01845
IRS990/OtherExpensesGrp/TotalAmt1890
IRS990/OtherExpensesGrp/TotalAmt2628
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03505
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06751
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02726
IRS990/OtherSalariesAndWagesGrp/TotalAmt012982
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0776
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01492
IRS990/PayrollTaxesGrp/ProgramServicesAmt0602
IRS990/PayrollTaxesGrp/TotalAmt02870
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 TRUST SPONSORS A STUDENT EDUCATIONAL PROGRAM TITLED YOUTH CONSERVATION AMBASSADORS, PROVIDING LOCAL HIGH SCHOOL STUDENTS THE OPPORTUNITY TO PARTICIPATE IN HANDS-ON ENVIRONMENTAL CONSERVATION ACTIVITIES AND LEADERSHIP OPPORTUNITIES. THE TRUST ALSO HOSTS AN ANNUAL SUMMER INTERNSHIP FOR ONE OR MORE COLLEGE STUDENTS. THE TRUST MAINTAINS A WEBSITE, DISTRIBUTES NEWSLETTERS FEATURING EDUCATIONAL ARTICLES, PARTICIPATES IN INFORMATIVE SOCIAL MEDIA, AND PREPARES/DISSEMINATES AN ANNUAL REPORT. THE TRUST'S ANNUAL MEETING FEATURES A PROGRAM THAT SERVES EDUCATIONAL PURPOSES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06712
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; AND IT IS A LEADER IN A MULTI-ORGANIZATION SUMMER EDUCATIONAL PROGRAM ("ADVENTURE PASSPORT") FOR STUDENTS AND FAMILIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0890
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt050786
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018862
IRS990/PYOtherExpensesAmt023252
IRS990/PYOtherRevenueAmt0-4753
IRS990/PYRevenuesLessExpensesAmt027225
IRS990/PYSalariesCompEmpBnftPaidAmt014418
IRS990/PYTotalExpensesAmt037670
IRS990/PYTotalRevenueAmt064895
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt038150
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019491
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040120
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISING RECEIPTS 37,942
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PART III LINE 12: "OTHER INCOME" OF 12,357 IN 2021 WAS GROSS FUNDRAISING- EVENT RECEIPTS, NOT INCLUDING THE CHARITABLE PORTION OF EVENT TICKETS (5,543) AND EVENT SPONSORSHIPS AND OTHER CONTRIBUTIONS (7,465).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt071379
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt050786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt046144
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt047029
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt044086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0259424
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt018019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09723
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09152
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt08377
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt055325
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt018019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09723
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09152
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08377
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt055325
IRS990ScheduleA/InvestmentIncomeCYPct00.16000
IRS990ScheduleA/InvestmentIncomePYPct00.11000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012357
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04350
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt08450
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt06540
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06245
IRS990ScheduleA/OtherIncome509Grp/TotalAmt037942
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.73560
IRS990ScheduleA/PublicSupportPY509Pct00.70180
IRS990ScheduleA/PublicSupportTotal509Amt0259424
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt050786
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt047029
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt044086
IRS990ScheduleA/Total509Grp/TotalAmt0259424
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0101755
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt064859
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt064648
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt062721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt058708
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0352691
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/ExpensesIncurredEnforcementAmt02091
IRS990ScheduleD/LandGrp/BookValueAmt0242163
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0242163
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0161.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS A WRITTEN POLICY REGARDING THE MONITORING, INSPECTION, HANDLING OF VIOLATIONS, ETC. OF CONSERVATION EASEMENTS.
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/TotalAcreageCnt01107.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0242163
IRS990ScheduleD/TotalEasementsCnt017
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt05543
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021450
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FARM TO FORK FU
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06663
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06663
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012357
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012357
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-9093
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014787
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014787
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt079

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