Civic Intelligence

Tecumseh Land Preservation

EIN 31-1313236 • 501(c)3 • Yellow Springs, OH

Profile

To preserve agricultural land, natural areas, water resources and historic structures in voluntary cooperation with landowners, and to educate the public about permanent land conservation. Tecumseh land preservation association assists landowners in navigating state and federal easement programs, as well as accepting donated easements on farmland and natural areas.

PO Box 417Yellow Springs, OH 45387

www.tecumsehlandtrust.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$64,380

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

66th percentile

17%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,670,267

Up $617,014 (+30%) from 2022

Liabilities

Up

$13,351

Up $6,913 (+107%) from 2022

Net Assets

Up

$2,656,916

Up $610,101 (+30%) from 2022

Revenue

Up

$816,342

Up $223,837 (+38%) from 2022

Expenses

Up

$517,535

Up $229,645 (+80%) from 2022

Net Income

Down

$298,807

Down $5,808 (-1.9%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $477,454Liabilities 2010: $4,790Net Assets 2010: $472,6642010Assets 2011: $557,698Liabilities 2011: $2,996Net Assets 2011: $554,7022011Assets 2012: $757,073Liabilities 2012: $4,065Net Assets 2012: $753,0082012Assets 2013: $951,758Liabilities 2013: $5,385Net Assets 2013: $946,3732013Assets 2014: $1,015,115Liabilities 2014: $4,667Net Assets 2014: $1,010,4482014Assets 2016: $1,158,511Liabilities 2016: $11,150Net Assets 2016: $1,147,3612016Assets 2017: $1,362,972Liabilities 2017: $8,511Net Assets 2017: $1,354,4612017Assets 2019: $1,616,147Liabilities 2019: $5,127Net Assets 2019: $1,611,0202019Assets 2020: $1,881,646Liabilities 2020: $5,375Net Assets 2020: $1,876,2712020Assets 2021: $2,129,096Liabilities 2021: $5,380Net Assets 2021: $2,123,7162021Assets 2022: $2,053,253Liabilities 2022: $6,438Net Assets 2022: $2,046,8152022Assets 2024: $2,670,267Liabilities 2024: $13,351Net Assets 2024: $2,656,9162024

Highlighted filing

2024

Assets$2,670,267
Liabilities$13,351
Net Assets$2,656,916

Operations Trend

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

$1.0M$500K$0Expenses 2010: $184,9802010Expenses 2011: $239,3262011Expenses 2012: $182,2712012Revenue 2013: $714,702Expenses 2013: $521,335Net Income 2013: $193,3672013Revenue 2014: $271,029Expenses 2014: $206,957Net Income 2014: $64,0722014Revenue 2016: $359,036Expenses 2016: $218,469Net Income 2016: $140,5672016Revenue 2017: $525,247Expenses 2017: $381,109Net Income 2017: $144,1382017Revenue 2019: $401,685Expenses 2019: $296,005Net Income 2019: $105,6802019Revenue 2020: $515,773Expenses 2020: $299,385Net Income 2020: $216,3882020Revenue 2021: $440,707Expenses 2021: $289,243Net Income 2021: $151,4642021Revenue 2022: $592,505Expenses 2022: $287,890Net Income 2022: $304,6152022Revenue 2024: $816,342Expenses 2024: $517,535Net Income 2024: $298,8072024

Highlighted filing

2024

Revenue$816,342
Expenses$517,535
Net Income$298,807

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.01$2.66$0.82$0.52$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.01$2.05$0.59$0.29$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.01$2.12$0.44$0.29$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.01$1.88$0.52$0.30$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.01$1.61$0.40$0.30$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.01$1.35$0.53$0.38$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.01$1.15$0.36$0.22$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.01$0.27$0.21$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.95$0.71$0.52$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.75$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.55$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.47$0.18
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$602,349
Mission and Program Overview

Mission

Founded in 1990, Tecumseh Land Preservation Association is a nonprofit enviromental conservation organization serving Clark & Greene counties of Ohio. See Schedule O.

Protecting local farmland water natural resources

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,844,046$1,582,890▼ $261,156
Cash and Non-Interest-Bearing Accounts$100,450$309,799▲ $209,349
Savings and Temporary Cash Investments$176,005$147,198▼ $28,807
Accounts Receivable$2,769$8,192▲ $5,423
Prepaid Expenses and Deferred Charges$5,826$5,174▼ $652
Total Assets$2,129,096$2,053,253▼ $75,843
Liabilities
Accounts Payable and Accrued Expenses$4,326$6,438▲ $2,112
Deferred Revenue$1,054--
Total Liabilities$5,380$6,438▲ $1,058
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,306,105$1,231,726▼ $74,379
Net Assets Without Donor Restrictions$817,611$815,089▼ $2,522
Total Net Assets Fund Balance$2,123,716$2,046,815▼ $76,901
Total Liabilities and Net Assets / Fund Balance$2,129,096$2,053,253▼ $75,843

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$125,862$511▼ $15,724$4,943$104,841
2021$105,891$5,596▲ $19,498$4,186$125,862
2020$97,963$1,248▲ $11,547$4,111$105,891
2019$85,686$2,650▲ $13,297$3,171$97,963
2018$93,144$450▼ $4,290$3,126$85,686
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele R BurnsExecutive DirectorFT$63,340$1,040$64,380

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$360,515
Program Service Revenue
$58,681
Investment Income
$125,704
Other Revenue
$47,605
All Other Contributions
$240,150
Change in Net Assets
$304,615

Noncash Contribution Practices

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

Audited Revenue Reconciliation

Revenue per Audited Statements
$592,505
Revenue Not Reported on Form 990
$-305,534
Total Revenue per Audited Statements
$286,971
Total Revenue per Form 990
$592,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$192,635
Other Expenses$95,255
Total Fundraising Expense$43,979
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$103,250$42,715$24,077$170,042
Office Expenses$10,848$6,028$13,936$30,812
Payroll Taxes$8,553$3,538$1,995$14,086
Other Employee Benefits$5,165$2,137$1,205$8,507
Insurance-$8,376-$8,376
Fees for Services Accounting-$7,215-$7,215
Other Expenses$3,134$1,296$731$5,161
Fees for Services Management-$5,000-$5,000
Occupancy$2,225$856$517$3,598
Information Technology$1,355$560$316$2,231
Fees for Service Investment Mgmnt Fees-$1,661-$1,661
Travel$366-$752$1,118
Conferences and Meetings-$875-$875
Advertising--$450$450
Total Functional Expenses$163,654$80,257$43,979$287,890

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$363,872
Expenses per Audited Statements$287,890
Total Expenses per Form 990$287,890
Expenses Not Reported on Form 990$75,982
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,449
Fundraising Direct Expenses$9,844
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$51,013$47,079$3,456$43,623
Lf Dinner$10,370$10,370-$10,370
Total Events$61,383$57,449$9,844$47,605
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI Line 1A

None

Part VI Line 7A

Members elect approximately half the members of the governing

Part VI Line 7A

board.

Part VI Line 11B

The 990 is compiled by the Office Manager & Executive Director.

Part VI Line 11B

The Finance Cmt reviews it then it is file and copied to all board members.

Part VI Line 12C

According to policy, individuals are required to withdraw from

Part VI Line 12C

discussion & refrain from voting. The matter is recorded in the minutes.

Part VI Line 15A or B

The of Board of Trustees complete a survey & review of Ex Dir.

Part VI Line 15A or B

The Personnel Cmt makes a salary recommendation & entire Board votes on it.

Part VI Line 19

All documents are made available on request.

Filing and Contact Details

Filer

Filer Name
Tecumseh Land Preservation Association
EIN
31-1313236
In Care Of
% Michele Burns
Phone
9377679490
Address
PO BOX 417, YELLOW SPRINGS, OH 45387

Signing Officer

Name
Michele Burns
Title
Executive Director
Phone
9377679490
Signed
2023-11-08

Organization Details

Principal Officer
Michele R Burns
Formed
1990
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
60
Supplemental Narrative

Additional Explanations

Part XII Line 2C

The Finance Cmt reviews and approves accountant selection,

Part XII Line 2C

audits and tax returns. The board is copied on their decisions.

Financial Statement Notes

P12, Ln 2D

fUNDRAISING COST RECLASSIFIED $9,843

P12, Ln 2D

Investment expense reclassified -$1,661

P5, Ln 4

Income from local community fnd support operation.

P11, Ln 2D

fUNDRAISING COST RECLASSIFIED $9,843

P11, Ln 2D

Investment expense reclassified -$1,661

P2, Ln 9

Each conservation easement received by the org states

P2, Ln 9

It can be transferred or assigned to only an org that

P2, Ln 9

Is qualified under the irs code to receive easements and has

P2, Ln 9

The commitment, ability & resources to meet its responsibilities

P2, Ln 9

& obligations under the easement and will take necessary

P2, Ln 9

Steps to protect the conservation values of the property.

P2, Ln 9

Accordingly, there is no market for any the conservation

P2, Ln 9

Easements received by the organization.

P2, Ln 9

Conservation easements donated to the org are recorded at

Raw XML AppendixShowing 400 of 607 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/BOYAmt04326
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06438
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IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROTECTING LOCAL FARMLAND WATER NATURAL RESOURCES
IRS990/AdvertisingGrp/FundraisingAmt0450
IRS990/AdvertisingGrp/TotalAmt0450
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IRS990/BooksInCareOfDetail/PhoneNum09377679490
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 417
IRS990/BooksInCareOfDetail/USAddress/CityNm0Yellow Springs
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045387
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IRS990/CompensationProcessOtherInd0true
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IRS990/ConsolidatedAuditFinclStmtInd0false
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IRS990/CreditCounselingInd0false
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IRS990/CYTotalRevenueAmt0592505
IRS990/DecisionsSubjectToApprovaInd0true
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IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01054
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Tecumseh Land Preservation Association's core purpose is land preservation in Clark & Greene counties & surrounding areas. In, 2022, we placed conservation easements on 7 properties for a total of 1,063 acres. 3 of the easements were donated. $571,463 was secured for purchased easements from funding partners for the landowners by the Tecumseh Land Preservation Association.
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IRS990/MissionDesc0Tecumseh Land Preservation Association is a nonprofit environmental conservation organization serving Clark & Greene counties of Ohio. We preserve agricultural land, natural areas & water resources.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Stewardship - Once a conservation easement is placed on the land, Tecumseh Land Preservation Association must ensure all requirements of the easement are being complied with into perpertuity. Properties and landowners are visited annually for this purpose. In 2022, all properties were visited. Stewardship revenue comes from donations to a dedicated stewardship fund.
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IRS990/ProgSrvcAccomActy3Grp/Desc0A focus of the Tecumseh Land Preservation Association is educating landowners on their options for preserving their lands. We regularly mail over 600 landowners in Clark and Greene counties information on state and federal preservation programs as well as easement donation options. We also maintain a website & social media with this information. Office hours are maintained Monday - Friday from 8 am to 4 pm to answer questions. Evening & weekend meetings can also be scheduled.
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