Civic Intelligence

West Creek Preservation Committee

990 • Fiscal year 2015 • EIN 34-1859064

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 01, 2016

PO Box 347113Cleveland, OH 44134

(216) 749-3720

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.23x

Higher debt load relative to assets than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

59th percentile

6.0%

Higher net margin than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

60th percentile

$82,509

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

98th percentile

335%

Faster asset growth than 98% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

86th percentile

39%

Faster revenue growth than 86% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$701,290

Up $540,080 (+335%) from 2014

Net Assets

Up

$543,036

Up $468,361 (+627%) from 2014

Liabilities

Up

$158,254

Up $71,719 (+83%) from 2014

Revenue

Up

$1,831,315

Up $517,715 (+39%) from 2014

Expenses

Up

$1,721,276

Up $193,604 (+13%) from 2014

Net Income

Up

$110,039

Up $324,111 (+151%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,151,107Liabilities 2010: $8,170Net Assets 2010: $1,142,9372010Assets 2011: $974,704Liabilities 2011: $84,073Net Assets 2011: $890,6312011Assets 2013: $397,424Liabilities 2013: $77,677Net Assets 2013: $319,7472013Assets 2014: $161,210Liabilities 2014: $86,535Net Assets 2014: $74,6752014Assets 2015: $701,290Liabilities 2015: $158,254Net Assets 2015: $543,0362015Assets 2019: $3,831,149Liabilities 2019: $876,872Net Assets 2019: $2,954,2772019Assets 2020: $2,936,867Liabilities 2020: $1,189,416Net Assets 2020: $1,747,4512020Assets 2021: $2,888,241Liabilities 2021: $907,952Net Assets 2021: $1,980,2892021Assets 2022: $5,392,927Liabilities 2022: $2,328,618Net Assets 2022: $3,064,3092022Assets 2024: $7,845,548Liabilities 2024: $1,334,299Net Assets 2024: $6,511,2492024

Highlighted filing

2015

Assets$701,290
Liabilities$158,254
Net Assets$543,036

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,006,6952010Expenses 2011: $762,6902011Revenue 2013: $1,085,987Expenses 2013: $1,330,972Net Income 2013: -$244,9852013Revenue 2014: $1,313,600Expenses 2014: $1,527,672Net Income 2014: -$214,0722014Revenue 2015: $1,831,315Expenses 2015: $1,721,276Net Income 2015: $110,0392015Revenue 2019: $6,213,242Expenses 2019: $5,616,716Net Income 2019: $596,5262019Revenue 2020: $6,629,528Expenses 2020: $7,836,354Net Income 2020: -$1,206,8262020Revenue 2021: $8,563,674Expenses 2021: $8,330,836Net Income 2021: $232,8382021Revenue 2022: $10,934,881Expenses 2022: $9,850,861Net Income 2022: $1,084,0202022Revenue 2024: $13,886,400Expenses 2024: $12,681,900Net Income 2024: $1,204,5002024

Highlighted filing

2015

Revenue$1,831,315
Expenses$1,721,276
Net Income$110,039
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 1, 2016
Return Version
2015v2.1
Gross Receipts
$1,864,445
Mission and Program Overview

Mission

Our mission is to enrich the lives of people in greater cleveland by conserving natural habitats, restoring the ecological value and sustainability of urban lands, and expanding neighborhood opportunities to experience nature.

Significant activities include the preservation, restoration, and stewardship of natural areas, wildlife habitat, open space, and stream/wetlands/watersheds in greater cleveland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,117$385,992▲ $382,875
Pledges and Grants Receivable$15,856$231,602▲ $215,746
Cash and Non-Interest-Bearing Accounts$142,237$59,685▼ $82,552
Prepaid Expenses and Deferred Charges-$24,011-
Total Assets$161,210$701,290▲ $540,080
Liabilities
Accounts Payable and Accrued Expenses$50,364$133,573▲ $83,209
Deferred Revenue$36,171$24,681▼ $11,490
Total Liabilities$86,535$158,254▲ $71,719
Net Assets / Fund Balance
Unrestricted Net Assets$-31,211$407,666▲ $438,877
Temporarily Rstr Net Assets$105,769$135,233▲ $29,464
Permanently Rstr Net Assets$117$137▲ $20
Total Net Assets Fund Balance$74,675$543,036▲ $468,361
Total Liabilities and Net Assets / Fund Balance$161,210$701,290▲ $540,080

Asset Categories

AssetBook ValueDepreciationBasis
Land$372,087-$372,087
Equipment$13,905-$13,905
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DiFT$71,874$10,635$82,509

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,658,175
Program Service Revenue
$171,671
Investment Income
$-651
Other Revenue
$2,120
All Other Contributions
$656,244
Change in Net Assets
$110,039

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
Real Estate Other20$439,630
Other Non Cash Contri Table86$9,894
Other Non Cash Contri Table1$360
Other Non Cash Contri Table3$285
Total Noncash Contributions110$450,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,831,315
Revenue Not Reported on Form 990
$30,130
Total Revenue per Audited Statements
$1,861,445
Total Revenue per Form 990
$1,831,315
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,564,108
Salaries, Compensation, and Employee Benefits$157,168
Total Fundraising Expense$59,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$42,080$20,627$19,802$82,509
All Other Expenses$60,298$1,496$4,787$66,581
Other Salaries and Wages$27,117$13,922$12,518$53,557
Fees for Services Other$9,899$5,128$9,775$24,802
Office Expenses$7,605$5,855$7,942$21,402
Other Expenses$21,037--$21,037
Occupancy-$11,862-$11,862
Payroll Taxes$6,290$2,545$2,008$10,843
Other Employee Benefits$7,181$1,026$2,052$10,259
Fees for Services Accounting-$7,379-$7,379
Travel$4,450$89$880$5,419
Fees for Services Legal-$3,015-$3,015
Insurance-$1,015-$1,015
Total Functional Expenses$1,587,553$73,959$59,764$1,721,276

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,751,406
Expenses per Audited Statements$1,721,276
Total Expenses per Form 990$1,721,276
Expenses Not Reported on Form 990$30,130
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,460
Fundraising Direct Expenses$30,130
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Blues for Green$42,254$27,430$1,916$25,514
Tails for Trail$5,960$3,210$2,968$242
Total Events$48,214$30,640$29,688$952
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 2

Dorothy hazel irvin hazel family member

Form 990, Page 6, Part VI, Line 11B

Prior to filing, the form 990 is presented to the finance committee, finance staff, and the executive director for review and approval, after which it is distributed to the board prior to filing with the irs. A board officer signs the 990.

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

Each year, the board members are asked to review the organization's conflict of interest policy, among other things, the policy makes it clear that all decisions of the board officers and employees of the organization are made solely on the basis of a desire to promote the best interest of the organization and the public good. The conflict of interest statement requests board members to identify to the best of their knowledge affiliations with organizations that may be potentially related to the financial or other substantive operations of the organization. They are also asked to identify circumstances involving either themselves, or a member of their extended family, that may be construed as a conflict of interest at the staff level, the organization's personnel also ensure that there are no conflicts of interest when considering the engagement of a new vendor. If a potential conflict is identified, appropriate steps are taken to both assess the nature of the potential conflict and, subsequently, to ensure that the possibility of an actual conflict is mitigated. Such mitigation is managed and the letter and spirit of the conflicts policy are upheld.

Form 990, Page 6, Part VI, Line 15A

The executive committee annually evaluates the performance of the executive director. Compensation is based on performance and compared to other area mission-comparable organizations of similar size. This compensation is a component of the budget, which is reviewed and approved by the board as a whole.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, form 990, conflicts of interest policy, and financial statements are made available to the public upon request. The form 990 can also be found on several publically-accessible websites.

Filing and Contact Details

Filer

Filer Name
West Creek Preservation Committee
EIN
34-1859064
Phone
2167493720
Address
PO BOX 347113, CLEVELAND, OH 44134
Doing Business As
West Creek Conservancy

Signing Officer

Name
Derek Schafer
Title
Executive Director
Phone
2167493720
Signed
2016-11-01
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
420

Preparer

Firm
Crum & Company
Address
525 N CLEVELAND MASSILLON RD STE 10, AKRON, OH 44333-3332
Preparer
Kevin K Crum
Phone
3308671222
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission is to enrich the lives of people in greater cleveland by conserving natural habitats, restoring the ecological value and sustainability of urban lands, and expanding neighborhood opportunities to experience nature.

Form 990, Page 1, Part I, Line 6

Volunteerism numbered approximately 420 participants for 2015. Such participants put in thousands of hours of work, whether at clean-ups, plantings, tours, hikes, field days, or at henninger house workdays spent painting, landscaping, or building trails. Not only do these generous volunteers help west creek conservancy forward its mission throughout greater cleveland, but we also hope that the skills and knowledge they gain while working with us can be replicated at their home or workplace. Volunteers and members are our best spokespeople, and with them taking home what they learned or saw with us, and broadcasting it to the larger community, we can initiate socio-environmental change in a greater populace.

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

Approach to water quality improvement (the houses slated for dismantling and demolition in 2016). In an effort to connect people to the reservation, wcc completed an 8-year acquisition at the end of parkhaven dr., which finally provided an east-side access point to the park (a trail has already been established giving thousands of residents access to the 16th cleveland metroparks' gem in their emerald necklace). This property is being integrated into the park in 2016, via a lease amendment. Through wcc's efforts to assist other watershed groups, the organization partnered with rocky river watershed council and the cuyahoga county soil and water conservation district to protect a 20-acre property, with nearly a mile of un-impacted stream channel, along baldwin creek, one of the most distressed watersheds of the rocky river watershed. These combined acquisitions totaled over 750,000 (a combination of local, private, and state funding). Within the tinker's creek watershed, wcc coordinated the acquisition and reclamation of a 4-acre property along bear creek, a major tributary to tinker's creek, in the city of bedford. In partnership with the city, a private donor, and the county land bank, west creek conservancy also successfully removed 4 structures (3 homes and 1 large garage) from the floodplain and riparian area; again an initiative to not only protect stream corridors, but to also reclaim land that was un-sustainably developed. Wcc now owns and stewards the land as a natural greenspace. During the implementation of the above, wcc was able to successfully negotiate the preservation of over 270 acres of urban greenspace, and procure such funding through state and private funds (with implementation/closing set for 2016). Such initiatives will put west creek reservation over the 400-acre mark, expand village of valley view park by over 100 acres, and add 26 acres (and nearly a mile of stream) to one of the nation's most visited parks, the cuyahoga valley national park; an acquisition initiative totaling over 5m in local, private, and state support, leveraged by west creek conservancy. 2015 was also a year that included facilitation of the mill creek watershed partnership, an association of stakeholders within the watershed that have the common purpose of restoring and enhancing mill creek for public benefit and enjoyment. Wcc was able to effectively leverage funding to support a watershed coordinator, a large scale stream restoration and reforestry project in the headwaters, as well as planning/engineering funds for a series of significant restoration projects. Numerous community events were held in the watershed in partnership with mill creek member communities, inclusive of plantings, clean-ups, hikes, tours, and action-oriented workshops and field days, that integrated local schools and community groups. West creek conservancy also takes great pride in managing and stewarding its lands. Throughout 2015, the west creek confluence (a previously complete large scale restoration project), was the site of another large phase of planting, adding over 1,400 trees and shrubs. Within the rocky river watershed, wcc added another phase of planting to another previously completed 2014 project, ensuring vegetation was being established. Strategic invasive specie control was maintained at all wcc-protected properties as well, ensuring that biodiversity was maintained. Also, to assist the organization, wcc created a small native plant nursery at one of its conservation sites, in order to provide plant material to be utilized throughout wcc's projects and lands. Volunteerism and community engagement remained high for the year as well, with hundreds of volunteers pitching in thousands of hours towards plantings, invasive control, clean-ups, henninger house landscaping, property surveys and so much more.

Form 990, Part XI, Line 9

Special event expense 30,130 special event expense -30,130

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

Land that is permanently restricted for conservation, easements, and covenants, which were acquired through purchases and contributions since the organization's inception, are generally recognized at a value of 1 per permanent parcel number (ppn) on the statement of financial position. Management classifies these acquisitions as a "collection," as defined in asc topic 958, due to its intent to hold these assets in perpetuity for conservation purposes. Because management believes the value of these parcels has been impaired, as defined in asc topic 360, at acquisition due to the restrictive covenants placed on these parcels, direct costs associated with the acquisition of land, easements, or covenants are expensed in the year incurred.

Schedule D, Page 3, Part X

The preparation of financial statements in conformity with accounting principles generally accepted in the united states of america require the organization to report information regarding its exposure to various tax positions taken by the organization. The organization has determined whether any tax positions have met the recognition threshold and has measured the organization's exposure to those tax positions. Management believes that the organization has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed.

Schedule D, Page 4, Part XI, Line 2D

Special event expense 30,130

Schedule D, Page 4, Part XII, Line 2D

Special event expense 30,130

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IRS990/ActivityOrMissionDesc0SIGNIFICANT ACTIVITIES INCLUDE THE PRESERVATION, RESTORATION, AND STEWARDSHIP OF NATURAL AREAS, WILDLIFE HABITAT, OPEN SPACE, AND STREAM/WETLANDS/WATERSHEDS IN GREATER CLEVELAND.
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WEST CREEK PRESERVATION COMMITTEE
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01440 ROCKSIDE ROAD
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IRS990/Desc0WITHIN 2015, WEST CREEK CONSERVANCY COMPLETED A SIGNIFICANT QUANTITY OF KEY CONSERVATION PROJECTS IN VARIOUS WATERSHEDS ACROSS THE GREATER CLEVELAND AREA. IMPORTANT TO NOTE IS THE INITIATIVE ALONG COVENTRY DRIVE IN PARMA, WHICH IS ON THE SOUTH END OF THE WEST CREEK RESERVATION. IN AN EXTENUATING EFFORT TO EXPAND THE PARK AND RECLAIM UN-SUSTAINABLY DEVELOPED LAND ALONG A STREAM CORRIDOR, WCC COMPLETED 4 KEY ACQUISITIONS DIRECTLY ADJACENT AND UPON A MAIN WEST CREEK TRIBUTARY; 4 PROPERTIES (WITH FLOODPRONE HOMES) WERE ACQUIRED AND SLATED FOR DEMOLITION. NOT ONLY DID THIS ELIMINATE A DIRECT STORMWATER DISCHARGE INTO THE STREAM, IT ALSO ENABLED A VITAL PARK EXTENSION AND NEIGHBORHOOD CONNECTION AND IT IS ALSO RECLAIMING LAND THAT SHOULD HAVE NEVER BEEN DEVELOPED IN THE FIRST PLACE; A LAND ACQUISITION APPROACH TO WATER QUALITY IMPROVEMENT (THE HOUSES SLATED FOR DISMANTLING AND DEMOLITION IN 2016). IN AN EFFORT TO CONNECT PEOPLE TO THE RESERVATION, WCC COMPLETED AN 8-YEAR ACQUISITION AT THE END OF PARKHAVEN DR., WHICH FINALLY PROVIDED AN EAST-SIDE ACCESS POINT TO THE PARK (A TRAIL HAS ALREADY BEEN ESTABLISHED GIVING THOUSANDS OF RESIDENTS ACCESS TO THE 16TH CLEVELAND METROPARKS' GEM IN THEIR EMERALD NECKLACE). THIS PROPERTY IS BEING INTEGRATED INTO THE PARK IN 2016, VIA A LEASE AMENDMENT. THROUGH WCC'S EFFORTS TO ASSIST OTHER WATERSHED GROUPS, THE ORGANIZATION PARTNERED WITH ROCKY RIVER WATERSHED COUNCIL AND THE CUYAHOGA COUNTY SOIL AND WATER CONSERVATION DISTRICT TO PROTECT A 20-ACRE PROPERTY, WITH NEARLY A MILE OF UN-IMPACTED STREAM CHANNEL, ALONG BALDWIN CREEK, ONE OF THE MOST DISTRESSED WATERSHEDS OF THE ROCKY RIVER WATERSHED. THESE COMBINED ACQUISITIONS TOTALED OVER 750,000 (A COMBINATION OF LOCAL, PRIVATE, AND STATE FUNDING). WITHIN THE TINKER'S CREEK WATERSHED, WCC COORDINATED THE ACQUISITION AND RECLAMATION OF A 4-ACRE PROPERTY ALONG BEAR CREEK, A MAJOR TRIBUTARY TO TINKER'S CREEK, IN THE CITY OF BEDFORD. IN PARTNERSHIP WITH THE CITY, A PRIVATE DONOR, AND THE COUNTY LAND BANK, WEST CREEK CONSERVANCY ALSO SUCCESSFULLY REMOVED 4 STRUCTURES (3 HOMES AND 1 LARGE GARAGE) FROM THE FLOODPLAIN AND RIPARIAN AREA; AGAIN AN INITIATIVE TO NOT ONLY PROTECT STREAM CORRIDORS, BUT TO ALSO RECLAIM LAND THAT WAS UN-SUSTAINABLY DEVELOPED. WCC NOW OWNS AND STEWARDS THE LAND AS A NATURAL GREENSPACE. DURING THE IMPLEMENTATION OF THE ABOVE, WCC WAS ABLE TO SUCCESSFULLY NEGOTIATE THE PRESERVATION OF OVER 270 ACRES OF URBAN GREENSPACE, AND PROCURE SUCH FUNDING THROUGH STATE AND PRIVATE FUNDS (WITH IMPLEMENTATION/CLOSING SET FOR 2016). SUCH INITIATIVES WILL PUT WEST CREEK RESERVATION OVER THE 400-ACRE MARK, EXPAND VILLAGE OF VALLEY VIEW PARK BY OVER 100 ACRES, AND ADD 26 ACRES (AND NEARLY A MILE OF STREAM) TO ONE OF THE NATION'S MOST VISITED PARKS, THE CUYAHOGA VALLEY NATIONAL PARK; AN ACQUISITION INITIATIVE TOTALING OVER 5M IN LOCAL, PRIVATE, AND STATE SUPPORT, LEVERAGED BY WEST CREEK CONSERVANCY. 2015 WAS ALSO A YEAR THAT INCLUDED FACILITATION OF THE MILL CREEK WATERSHED PARTNERSHIP, AN ASSOCIATION OF STAKEHOLDERS WITHIN THE WATERSHED THAT HAVE THE COMMON PURPOSE OF RESTORING AND ENHANCING MILL CREEK FOR PUBLIC BENEFIT AND ENJOYMENT. WCC WAS ABLE TO EFFECTIVELY LEVERAGE FUNDING TO SUPPORT A WATERSHED COORDINATOR, A LARGE SCALE STREAM RESTORATION AND REFORESTRY PROJECT IN THE HEADWATERS, AS WELL AS PLANNING/ENGINEERING FUNDS FOR A SERIES OF SIGNIFICANT RESTORATION PROJECTS. NUMEROUS COMMUNITY EVENTS WERE HELD IN THE WATERSHED IN PARTNERSHIP WITH MILL CREEK MEMBER COMMUNITIES, INCLUSIVE OF PLANTINGS, CLEAN-UPS, HIKES, TOURS, AND ACTION-ORIENTED WORKSHOPS AND FIELD DAYS, THAT INTEGRATED LOCAL SCHOOLS AND COMMUNITY GROUPS. WEST CREEK CONSERVANCY ALSO TAKES GREAT PRIDE IN MANAGING AND STEWARDING ITS LANDS. THROUGHOUT 2015, THE WEST CREEK CONFLUENCE (A PREVIOUSLY COMPLETE LARGE SCALE RESTORATION PROJECT), WAS THE SITE OF ANOTHER LARGE PHASE OF PLANTING, ADDING OVER 1,400 TREES AND SHRUBS. WITHIN THE ROCKY RIVER WATERSHED, WCC ADDED ANOTHER PHASE OF PLANTI
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IRS990/MissionDesc0OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LAND THAT IS PERMANENTLY RESTRICTED FOR CONSERVATION, EASEMENTS, AND COVENANTS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE GENERALLY RECOGNIZED AT A VALUE OF 1 PER PERMANENT PARCEL NUMBER (PPN) ON THE STATEMENT OF FINANCIAL POSITION. MANAGEMENT CLASSIFIES THESE ACQUISITIONS AS A "COLLECTION," AS DEFINED IN ASC TOPIC 958, DUE TO ITS INTENT TO HOLD THESE ASSETS IN PERPETUITY FOR CONSERVATION PURPOSES. BECAUSE MANAGEMENT BELIEVES THE VALUE OF THESE PARCELS HAS BEEN IMPAIRED, AS DEFINED IN ASC TOPIC 360, AT ACQUISITION DUE TO THE RESTRICTIVE COVENANTS PLACED ON THESE PARCELS, DIRECT COSTS ASSOCIATED WITH THE ACQUISITION OF LAND, EASEMENTS, OR COVENANTS ARE EXPENSED IN THE YEAR INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSE 30,130
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SPECIAL EVENT EXPENSE 30,130
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BLUES FOR GREEN

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