Civic Intelligence

West Creek Preservation Committee

990 • Fiscal year 2019 • EIN 34-1859064

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 21, 2020

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

58th percentile

0.23x

Higher debt load relative to assets than 58% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.14x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

66th percentile

9.6%

Higher net margin than 66% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

42nd percentile

$105,688

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

91st percentile

40%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

2nd percentile

-75%

Faster revenue growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,831,149

Up $3,129,859 (+446%) from 2015

Net Assets

Up

$2,954,277

Up $2,411,241 (+444%) from 2015

Liabilities

Up

$876,872

Up $718,618 (+454%) from 2015

Revenue

Up

$6,213,242

Up $4,381,927 (+239%) from 2015

Expenses

Up

$5,616,716

Up $3,895,440 (+226%) from 2015

Net Income

Up

$596,526

Up $486,487 (+442%) from 2015

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

2019

Assets$3,831,149
Liabilities$876,872
Net Assets$2,954,277

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

2019

Revenue$6,213,242
Expenses$5,616,716
Net Income$596,526
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 21, 2020
Return Version
2019v5.0
Gross Receipts
$6,346,473
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,402,062$2,116,426▲ $714,364
Accounts Receivable$48,055$679,014▲ $630,959
Cash and Non-Interest-Bearing Accounts$369,693$552,434▲ $182,741
Pledges and Grants Receivable$888,508$450,000▼ $438,508
Prepaid Expenses and Deferred Charges$11,877$33,060▲ $21,183
Total Assets$2,720,390$3,831,149▲ $1,110,759
Other Assets Total$195$215▲ $20
Liabilities
Deferred Revenue$208,077$410,392▲ $202,315
Accounts Payable and Accrued Expenses$154,562$306,480▲ $151,918
Mortgage Notes Payable Secured by Investment Property-$160,000-
Total Liabilities$362,639$876,872▲ $514,233
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,267,926$1,766,527▲ $498,601
Net Assets With Donor Restrictions$1,089,825$1,187,750▲ $97,925
Total Net Assets Fund Balance$2,357,751$2,954,277▲ $596,526
Total Liabilities and Net Assets / Fund Balance$2,720,390$3,831,149▲ $1,110,759

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,830,517-$1,830,517
Buildings$285,909$5,064$290,973
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Derek SchaferExecutive DiFT$89,183$16,505$105,688

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,414,980
Program Service Revenue
$678,498
Investment Income
$109,999
Other Revenue
$9,765
All Other Contributions
$2,401,127
Change in Net Assets
$596,526

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
Real Estate Other24$1,125,021Third Party Appraisal
Total Noncash Contributions24$1,125,021-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,213,242
Total Revenue per Audited Statements
$6,213,242
Total Revenue per Form 990
$6,213,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,300,897
Salaries, Compensation, and Employee Benefits$315,819
Total Fundraising Expense$79,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$195,616$1,091$22,133$218,840
Other Expenses$217,588--$217,588
Other Salaries and Wages$108,628$49,437$18,730$176,795
Current Officers, Directors, Trustees, and Key Employees$55,293$24,971$8,919$89,183
Fees for Services Other$56,142$19,060-$75,202
Office Expenses$12,878$15,133$2,630$30,641
Other Employee Benefits$21,608$3,795$3,007$28,410
Payroll Taxes$13,498$5,906$2,027$21,431
Occupancy$10,956$6,049$2,459$19,464
Advertising--$17,953$17,953
Travel$6,653$2,273$765$9,691
Fees for Services Accounting-$8,000-$8,000
Depreciation Depletion$3,191$1,349$524$5,064
Interest$2,858--$2,858
Fees for Services Legal$691$256-$947
Insurance-$845-$845
Total Functional Expenses$5,399,404$138,165$79,147$5,616,716

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,616,716
Total Expenses per Audited Statements$5,616,716
Total Expenses per Form 990$5,616,716
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$133,230
Fundraising Gross Income$133,230
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Up a Creek$144,348$125,517$18,853$106,664
Other Events$13,169$7,713$5,491$2,222
Total Events$157,517$133,230$133,230-
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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is presented to finance staff, executive director and finance committee for review, revisions as needed, and making recommendation of approval to the board. The board then has final review of the 990 and approves for filing.

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

Filing and Contact Details

Filer

Filer Name
West Creek Conservancy
EIN
34-1859064
Phone
2167493720
Address
PO BOX 347113, CLEVELAND, OH 44134

Signing Officer

Name
Derek Schafer
Title
Executive Director
Phone
2167493720
Signed
2020-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derek Schafer
Formed
2000
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
5
Volunteers
552

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
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

Volunteer hours amounted to 4,608 in 2019.

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

West creek conservancy (fka west creek preservation committee) protects local natural areas, open spaces, streams and water resources right here in our community. We're reclaiming unsustainably developed lands and restoring streams, wetlands, forestlands and amazing natural habitats of northeast ohio. Additionally, we're establishing trails and greenways to link people and neighborhoods not only to these special places, but to each other as well in an effort to create contiguous and functional greenspaces/waterways. At west creek conservancy, we believe that clean streams and rivers, abundant natural areas, neighborhood greenspace, and beautiful, equitably- accessible walking/biking trails are an important part of healthy, vibrant, successful communities. We are dedicated to our mission of local conservation because northeast ohio is our home and lake erie is our source of drinking water, recreation and the heartbeat of our economy. We invite you to help west creek conservancy make northeast ohio a greener-greater place to live. The organization collaborates with individuals, landowners, non-profits, community groups, municipalities, and businesses on many different conservation, restoration, land re-use, and recreational trail/park projects. We have numerous opportunities for volunteers, as well as opportunities to get outside, learn about, and enjoy our local environment. Whether you attend a meeting or outing, make a donation, protect your land, or volunteer, your participation and support makes a vital and lastly difference.

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

If a lack of compliance with the terms of a conservation easement or environmental covenant is observed, west creek conservancy provides appropriate notice of the noncompliance to the title owner of the restricted property and solicits cooperative action to restore compliance with the obligations set forth in the easement or covenant. If necessary, the conservancy arbitration, litigation, or other appropriate means to secure compliance.

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 statements of financial position (including development rights). 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 organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a) of the code, is subject to federal income tax. The organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded. The organization's policy is to record a liability for any tax position taken that is beneficial to the organization, including penalties and interest, when it is more likely than not the position taken will be overturned by a taxing authority upon examination. Management believes there are no such positions as of december 31, 2019 and, accordingly, no liability has been accrued.

Raw XML AppendixShowing 400 of 606 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0154562
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0306480
IRS990/AccountsReceivableGrp/BOYAmt048055
IRS990/AccountsReceivableGrp/EOYAmt0679014
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0OUR 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.
IRS990/AdvertisingGrp/FundraisingAmt017953
IRS990/AdvertisingGrp/TotalAmt017953
IRS990/AllOtherContributionsAmt02401127
IRS990/AllOtherExpensesGrp/FundraisingAmt022133
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01091
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0195616
IRS990/AllOtherExpensesGrp/TotalAmt0218840
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DEREK SCHAFER
IRS990/BooksInCareOfDetail/PhoneNum02167493720
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 347113
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044134
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0369693
IRS990/CashNonInterestBearingGrp/EOYAmt0552434
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt08919
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt024971
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt055293
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt089183
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0true
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContriRptFundraisingEventAmt024287
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05414980
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0109999
IRS990/CYOtherExpensesAmt05300897
IRS990/CYOtherRevenueAmt09765
IRS990/CYProgramServiceRevenueAmt0678498
IRS990/CYRevenuesLessExpensesAmt0596526
IRS990/CYSalariesCompEmpBnftPaidAmt0315819
IRS990/CYTotalExpensesAmt05616716
IRS990/CYTotalFundraisingExpenseAmt079147
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06213242
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DeferredRevenueGrp/BOYAmt0208077
IRS990/DeferredRevenueGrp/EOYAmt0410392
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt0524
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01349
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03191
IRS990/DepreciationDepletionGrp/TotalAmt05064
IRS990/Desc0WEST CREEK CONSERVANCY (FKA WEST CREEK PRESERVATION COMMITTEE) PROTECTS LOCAL NATURAL AREAS, OPEN SPACES, STREAMS AND WATER RESOURCES RIGHT HERE IN OUR COMMUNITY. WE'RE RECLAIMING UNSUSTAINABLY DEVELOPED LANDS AND RESTORING STREAMS, WETLANDS, FORESTLANDS AND AMAZING NATURAL HABITATS OF NORTHEAST OHIO. ADDITIONALLY, WE'RE ESTABLISHING TRAILS AND GREENWAYS TO LINK PEOPLE AND NEIGHBORHOODS NOT ONLY TO THESE SPECIAL PLACES, BUT TO EACH OTHER AS WELL IN AN EFFORT TO CREATE CONTIGUOUS AND FUNCTIONAL GREENSPACES/WATERWAYS. AT WEST CREEK CONSERVANCY, WE BELIEVE THAT CLEAN STREAMS AND RIVERS, ABUNDANT NATURAL AREAS, NEIGHBORHOOD GREENSPACE, AND BEAUTIFUL, EQUITABLY- ACCESSIBLE WALKING/BIKING TRAILS ARE AN IMPORTANT PART OF HEALTHY, VIBRANT, SUCCESSFUL COMMUNITIES. WE ARE DEDICATED TO OUR MISSION OF LOCAL CONSERVATION BECAUSE NORTHEAST OHIO IS OUR HOME AND LAKE ERIE IS OUR SOURCE OF DRINKING WATER, RECREATION AND THE HEARTBEAT OF OUR ECONOMY. WE INVITE YOU TO HELP WEST CREEK CONSERVANCY MAKE NORTHEAST OHIO A GREENER-GREATER PLACE TO LIVE. THE ORGANIZATION COLLABORATES WITH INDIVIDUALS, LANDOWNERS, NON-PROFITS, COMMUNITY GROUPS, MUNICIPALITIES, AND BUSINESSES ON MANY DIFFERENT CONSERVATION, RESTORATION, LAND RE-USE, AND RECREATIONAL TRAIL/PARK PROJECTS. WE HAVE NUMEROUS OPPORTUNITIES FOR VOLUNTEERS, AS WELL AS OPPORTUNITIES TO GET OUTSIDE, LEARN ABOUT, AND ENJOY OUR LOCAL ENVIRONMENT. WHETHER YOU ATTEND A MEETING OR OUTING, MAKE A DONATION, PROTECT YOUR LAND, OR VOLUNTEER, YOUR PARTICIPATION AND SUPPORT MAKES A VITAL AND LASTLY DIFFERENCE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01089825
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01187750
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt05399404
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08000
IRS990/FeesForServicesAccountingGrp/TotalAmt08000
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0256
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0691
IRS990/FeesForServicesLegalGrp/TotalAmt0947
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt019060
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt056142
IRS990/FeesForServicesOtherGrp/TotalAmt075202
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt152.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt016505
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0DEREK SCHAFER
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL G CRAIG
IRS990/Form990PartVIISectionAGrp/PersonNm2MARIA E CURCIO
IRS990/Form990PartVIISectionAGrp/PersonNm3MARIBETH B FEKE
IRS990/Form990PartVIISectionAGrp/PersonNm4BARBARA J HERMES
IRS990/Form990PartVIISectionAGrp/PersonNm5JEFFREY W LENNARTZ
IRS990/Form990PartVIISectionAGrp/PersonNm6CONNOR REDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7TRACEY L ROCK
IRS990/Form990PartVIISectionAGrp/PersonNm8ERIC M SLUSS
IRS990/Form990PartVIISectionAGrp/PersonNm9RICHARD K WEISER
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBERT S BRILL
IRS990/Form990PartVIISectionAGrp/PersonNm11ROBERT J DAGOSTINO
IRS990/Form990PartVIISectionAGrp/PersonNm12JOHN B DATERS
IRS990/Form990PartVIISectionAGrp/PersonNm13JOHN J IVANCIC
IRS990/Form990PartVIISectionAGrp/PersonNm14MICHAEL BEAN JR
IRS990/Form990PartVIISectionAGrp/PersonNm15CHRISTOPHER B OWEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt089183
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2RECORDING SE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt024287
IRS990/FundraisingDirectExpensesAmt0133230
IRS990/FundraisingGrossIncomeAmt0133230
IRS990/GainOrLossGrp/OtherAmt0109999
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GovernmentGrantsAmt02925848
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0110000
IRS990/GrossReceiptsAmt06346473
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt015
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0845
IRS990/InsuranceGrp/TotalAmt0845
IRS990/InterestGrp/ProgramServicesAmt02858
IRS990/InterestGrp/TotalAmt02858
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt037
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05064
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01402062
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02116426
IRS990/LandBldgEquipCostOrOtherBssAmt02121490
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt063718
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0160000
IRS990/NetAssetsOrFundBalancesBOYAmt02357751
IRS990/NetAssetsOrFundBalancesEOYAmt02954277
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0109999
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0109999
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01267926
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01766527
IRS990/NoncashContributionsAmt01125021
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02459
IRS990/OccupancyGrp/ManagementAndGeneralAmt06049
IRS990/OccupancyGrp/ProgramServicesAmt010956
IRS990/OccupancyGrp/TotalAmt019464
IRS990/OfficeExpensesGrp/FundraisingAmt02630
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015133
IRS990/OfficeExpensesGrp/ProgramServicesAmt012878
IRS990/OfficeExpensesGrp/TotalAmt030641
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0195
IRS990/OtherAssetsTotalGrp/EOYAmt0215
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03007
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03795
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021608
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028410
IRS990/OtherExpensesGrp/Desc0LAND ACQ DIRECT COSTS
IRS990/OtherExpensesGrp/Desc1LLC PROP ACQ AND RESTORAT
IRS990/OtherExpensesGrp/Desc2RESTORATION WORK EXP
IRS990/OtherExpensesGrp/Desc3LAND/EASEMENT ACQ COSTS
IRS990/OtherExpensesGrp/ProgramServicesAmt02502949
IRS990/OtherExpensesGrp/ProgramServicesAmt11532325
IRS990/OtherExpensesGrp/ProgramServicesAmt2658530
IRS990/OtherExpensesGrp/ProgramServicesAmt3217588
IRS990/OtherExpensesGrp/TotalAmt02502949
IRS990/OtherExpensesGrp/TotalAmt11532325
IRS990/OtherExpensesGrp/TotalAmt2658530
IRS990/OtherExpensesGrp/TotalAmt3217588
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09765
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09765
IRS990/OtherRevenueTotalAmt09765
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018730
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049437
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0108628
IRS990/OtherSalariesAndWagesGrp/TotalAmt0176795
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02027
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05906
IRS990/PayrollTaxesGrp/ProgramServicesAmt013498
IRS990/PayrollTaxesGrp/TotalAmt021431
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0888508
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0450000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011877
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033060
IRS990/PrincipalOfficerNm0DEREK SCHAFER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROJECTS AND PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc1PROPERTY LEASE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0674358
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0674358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14140
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt024733851
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt023188022
IRS990/PYOtherRevenueAmt019139
IRS990/PYProgramServiceRevenueAmt0239068
IRS990/PYRevenuesLessExpensesAmt01524208
IRS990/PYSalariesCompEmpBnftPaidAmt0279828
IRS990/PYTotalExpensesAmt023467850
IRS990/PYTotalRevenueAmt024992058
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0596526
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0678498
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05414980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt024733851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06979310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04267099
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01658175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt043053415
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02066660
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt043053415
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05414980
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt024733851
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06979310
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04267099
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01658175
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt043053415
IRS990ScheduleA/TotalSupportAmt043053745
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0330
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0330
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/BuildingsGrp/BookValueAmt0285909
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05064
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0290973
IRS990ScheduleD/ExpensesIncurredEnforcementAmt05510
IRS990ScheduleD/ExpensesSubtotalAmt05616716
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/HistoricStructureEasementsCnt01
IRS990ScheduleD/HistoricStructureInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01830517
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01830517
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueSubtotalAmt06213242
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0145.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IF A LACK OF COMPLIANCE WITH THE TERMS OF A CONSERVATION EASEMENT OR ENVIRONMENTAL COVENANT IS OBSERVED, WEST CREEK CONSERVANCY PROVIDES APPROPRIATE NOTICE OF THE NONCOMPLIANCE TO THE TITLE OWNER OF THE RESTRICTED PROPERTY AND SOLICITS COOPERATIVE ACTION TO RESTORE COMPLIANCE WITH THE OBLIGATIONS SET FORTH IN THE EASEMENT OR COVENANT. IF NECESSARY, THE CONSERVANCY ARBITRATION, LITIGATION, OR OTHER APPROPRIATE MEANS TO SECURE COMPLIANCE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LAND 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 STATEMENTS OF FINANCIAL POSITION (INCLUDING DEVELOPMENT RIGHTS). 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/ExplanationTxt2THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING PENALTIES AND INTEREST, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2019 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings