Civic Intelligence

Leelanau Conservancy

990 • Fiscal year 2023 • EIN 38-2710855

Jan 01, 2023 to Dec 31, 2023 • Filed on May 07, 2024

Organization ProfileWWW.LEELANAUCONSERVANCY.ORG

View Organization Page

PO Box 1007Leland, MI 49654-1007

(231) 256-9665

Siviq Scores

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

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

21st percentile

0.09x

Higher debt load relative to revenue than 21% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

93rd percentile

60%

Higher net margin than 93% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

25th percentile

$163,955

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

77th percentile

19%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

84th percentile

37%

Faster revenue growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$44,110,143

Up $6,983,226 (+19%) from 2022

Net Assets

Up

$43,156,229

Up $7,840,588 (+22%) from 2022

Liabilities

Down

$953,914

Down $857,362 (-47%) from 2022

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin93rd percentile

Revenue

Up

$10,593,350

Up $2,871,740 (+37%) from 2022

Expenses

Down

$4,207,276

Down $1,227,597 (-23%) from 2022

Net Income

Up

$6,386,074

Up $4,099,337 (+179%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$60M$40M$20M$0Assets 2010: $17,076,423Liabilities 2010: $455,083Net Assets 2010: $16,621,3402010Assets 2011: $16,551,800Liabilities 2011: $384,076Net Assets 2011: $16,167,7242011Assets 2012: $18,127,330Liabilities 2012: $353,038Net Assets 2012: $17,774,2922012Assets 2013: $18,823,863Liabilities 2013: $280,179Net Assets 2013: $18,543,6842013Assets 2014: $21,680,146Liabilities 2014: $259,574Net Assets 2014: $21,420,5722014Assets 2015: $24,112,204Liabilities 2015: $248,056Net Assets 2015: $23,864,1482015Assets 2016: $27,423,991Liabilities 2016: $2,503,121Net Assets 2016: $24,920,8702016Assets 2017: $28,463,749Liabilities 2017: $2,080,055Net Assets 2017: $26,383,6942017Assets 2018: $26,901,462Liabilities 2018: $1,343,371Net Assets 2018: $25,558,0912018Assets 2019: $30,698,594Liabilities 2019: $888,594Net Assets 2019: $29,810,0002019Assets 2020: $33,786,648Liabilities 2020: $1,544,121Net Assets 2020: $32,242,5272020Assets 2021: $37,540,108Liabilities 2021: $2,170,337Net Assets 2021: $35,369,7712021Assets 2022: $37,126,917Liabilities 2022: $1,811,276Net Assets 2022: $35,315,6412022Assets 2023: $44,110,143Liabilities 2023: $953,914Net Assets 2023: $43,156,2292023Assets 2024: $50,212,700Liabilities 2024: $456,726Net Assets 2024: $49,755,9742024Assets 2025: $51,545,807Liabilities 2025: $531,198Net Assets 2025: $51,014,6092025

Highlighted filing

2023

Assets$44,110,143
Liabilities$953,914
Net Assets$43,156,229
Open 2023 Filing

Operations Trend

Revenue Growth84th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,500,9412010Expenses 2011: $7,258,7762011Expenses 2012: $3,336,6412012Revenue 2013: $7,971,407Expenses 2013: $7,433,359Net Income 2013: $538,0482013Revenue 2014: $6,878,215Expenses 2014: $3,262,549Net Income 2014: $3,615,6662014Revenue 2015: $6,260,455Expenses 2015: $3,714,422Net Income 2015: $2,546,0332015Revenue 2016: $5,070,791Expenses 2016: $4,331,050Net Income 2016: $739,7412016Revenue 2017: $4,877,278Expenses 2017: $4,363,180Net Income 2017: $514,0982017Revenue 2018: $3,662,171Expenses 2018: $3,734,351Net Income 2018: -$72,1802018Revenue 2019: $7,750,505Expenses 2019: $5,020,715Net Income 2019: $2,729,7902019Revenue 2020: $5,855,385Expenses 2020: $4,503,250Net Income 2020: $1,352,1352020Revenue 2021: $6,574,386Expenses 2021: $3,813,088Net Income 2021: $2,761,2982021Revenue 2022: $7,721,610Expenses 2022: $5,434,873Net Income 2022: $2,286,7372022Revenue 2023: $10,593,350Expenses 2023: $4,207,276Net Income 2023: $6,386,0742023Revenue 2024: $19,560,196Expenses 2024: $9,900,497Net Income 2024: $9,659,6992024Revenue 2025: $1,954,831Expenses 2025: $712,168Net Income 2025: $1,242,6632025

Highlighted filing

2023

Revenue$10,593,350
Expenses$4,207,276
Net Income$6,386,074
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 7, 2024
Return Version
2023v5.0
Gross Receipts
$14,461,091
Mission and Program Overview

Mission

To conserve the land, water and scenic character of leelanau county, and to provide educational programs to develop an understanding and appreciation of leelanau county's natural heritage.

To conserve the land, water, and scenic character of leelanau county, michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,667,709$21,511,241▲ $1,843,532
Investments in Publicly Traded Securities$14,741,942$16,963,275▲ $2,221,333
Pledges and Grants Receivable$977,032$3,628,978▲ $2,651,946
Savings and Temporary Cash Investments$579,500$700,108▲ $120,608
Investments Other Securities$387,514$599,377▲ $211,863
Accounts Receivable$44,353$41,035▼ $3,318
Prepaid Expenses and Deferred Charges$23,671$21,258▼ $2,413
Total Assets$37,126,917$44,110,143▲ $6,983,226
Other Assets Total$705,196$644,871▼ $60,325
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,596,273$729,685▼ $866,588
Accounts Payable and Accrued Expenses$113,225$129,857▲ $16,632
Other Liabilities$101,778$94,372▼ $7,406
Total Liabilities$1,811,276$953,914▼ $857,362
Net Assets / Fund Balance
Net Assets With Donor Restrictions$22,928,823$26,323,156▲ $3,394,333
Net Assets Without Donor Restrictions$12,386,818$16,833,073▲ $4,446,255
Total Net Assets Fund Balance$35,315,641$43,156,229▲ $7,840,588
Total Liabilities and Net Assets / Fund Balance$37,126,917$44,110,143▲ $6,983,226

Asset Categories

AssetBook ValueDepreciationBasis
Land$20,762,319-$20,762,319
Buildings$649,992$476,723$1,126,715
Equipment$98,930$196,282$295,212

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$8,668,250$438,598▲ $1,533,742$321,900$10,294,979
2022$10,114,841$509,312▼ $1,632,656$299,400$8,668,250
2021$8,764,483$445,230▲ $1,194,830$266,000$10,114,841
2020$7,673,678$174,818▲ $1,190,919$256,000$8,764,483
2019$6,238,587$306,640▲ $1,375,628$230,000$7,673,678
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas NelsonExecutive DirectorFT$126,202$37,753$163,955
Kathleen BirneyFinance DirectorFT$91,886$7,828$99,714

Board Members and Trustees

NameTitle
Amy TennisChair
Cammie BuehlerDirector/president
Rick GansDirector/vice President
Susan GreenDirector/vice President
Alison HortonDirector
David SchimmelDirector
Gina ErbDirector
Jim CroomDirector
Kathy GartheDirector
MIKE O'DONNELLDirector
Mary CusickDirector
Nancy PopaDirector
Nick LoudDirector
Pamela LysaghtDirector
Roger NewtonDirector
Steve MartineauDirector
William WitlerDirector
Cam LanphierSecretary
Art KubertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,810,208
Program Service Revenue
$26,038
Investment Income
$607,016
Other Revenue
$150,088
All Other Contributions
$8,746,587
Change in Net Assets
$6,386,074

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded13$1,148,713Broker Fair Market Value
Qualified Contrib Other5$511,250Appraisal
Total Noncash Contributions18$1,659,963-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,540,485
Revenue Not Reported on Financial Statements
$52,865
Revenue Not Reported on Form 990
$1,454,514
Total Revenue per Audited Statements
$11,994,999
Total Revenue per Form 990
$10,593,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,556,480
Salaries, Compensation, and Employee Benefits$1,650,796
Total Fundraising Expense$423,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$619,981$240,939$217,136$1,078,056
Other Employee Benefits$154,179$54,211$49,476$257,866
Current Officers, Directors, Trustees, and Key Employees$154,988$31,550$31,550$218,088
All Other Expenses$68,268$67,012$49,938$185,218
Depreciation Depletion$157,962$24,816-$182,778
Payroll Taxes$57,868$20,348$18,570$96,786
Fees for Services Other$49,760$23,912$3,233$76,905
Other Expenses$8,000$15,814$49,864$73,678
Fees for Service Investment Mgmnt Fees-$52,865-$52,865
Insurance-$40,410-$40,410
Office Expenses$13,665$18,334-$31,999
Interest$31,023--$31,023
Fees for Services Accounting-$29,916-$29,916
Fees for Services Legal$21,046$1,387-$22,433
Occupancy-$13,746-$13,746
Travel$851$6,352$3,365$10,568
Total Functional Expenses$3,142,532$641,612$423,132$4,207,276

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,207,276
Expenses per Audited Statements$4,154,411
Total Expenses per Audited Statements$4,154,411
Expenses Not Reported on Financial Statements$52,865
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Liability$94,372
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
Yes
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, Part VI, Section B, Line 11B

“The form 990 is reviewed and discussed by the finance committee and board members prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The organization requires board members to submit a conflict of interest statement on an annual basis. Board members have a duty to disclose and if it is determined that a conflict of interest exists, the board will hear all material facts and then discuss with the board member with a conflict absent to determine what action if any should be taken.”

Form 990, Part VI, Section B, Line 15

“The executive committee reviews staff, executive director and finance director salaries and makes recommendations to the board of directors for approval. Their review consist of a review of past year's salary, a review of comparable salaries in the region and the lta salary study is utilized to provide national and regional context for salaries.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available upon request. The conflict of interest policy is available on the organization's website.”

Filing and Contact Details

Filer

Filer Name
Leelanau Conservancy
EIN
38-2710855
Phone
2312569665
Address
PO BOX 1007, LELAND, MI 49654-1007

Signing Officer

Name
Art Kubert
Title
Treasurer
Phone
3149416389
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Art Kubert
Formed
1986
Legal Domicile
Mi
Voting Board Members
19
Independent Board Members
19
Employees
20
Volunteers
5,237

Preparer

Firm
Dgn LLC
Address
PO BOX 947, TRAVERSE CITY, MI 49685-0947
Preparer
Trina Ochs CPA
Phone
2319461722
Supplemental Narrative

Financial Statement Notes

PART II, LINE 9:

“A conservation easement is a legal agreement between a landowner and a qualified conservation organization (i.e. The conservancy) that permanently limits a property's use in order to protect its conservation values. Conservation easements, either purchased or donated, are initially valued at their appraised value. The difference between the purchase price and appraised value is reflected as a gift of land or development rights in the statement of activities. Once the development rights for a specific conservation easement are extinguished, generally immediately after acquisition, a valuation allowance is established to reduce the value of the conservation easement to $1. This value reflects the lack of marketability related to the easements. The reduction in value due to extinguishment of development rights is reflected as a program expense in the statement of activities and conservation easement valuation expense on the statement of functional expenses.”

PART X, LINE 2:

“No provision for federal and state income taxes has been made since the conservancy is exempt under section 501(c)(3) of the internal revenue code. The conservancy files information returns in the u.s. Federal jurisdiction and these returns are generally no longer subject to examination by tax authorities for years before 2020. The conservancy has not had any business income unrelated to its exempt purpose and, therefore, has not filed income tax returns in any jurisdiction.”

Part V, Line 4

“The conservancy's endowment fund is used to account for endowment contributions. This fund was established to support the activities of the conservancy in perpetuity.”

Raw XML AppendixShowing 400 of 648 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0113225
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0129857
IRS990/AccountsReceivableGrp/BOYAmt044353
IRS990/AccountsReceivableGrp/EOYAmt041035
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CONSERVE THE LAND, WATER, AND SCENIC CHARACTER OF LEELANAU COUNTY, MICHIGAN.
IRS990/AllOtherContributionsAmt08746587
IRS990/AllOtherExpensesGrp/FundraisingAmt049938
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt067012
IRS990/AllOtherExpensesGrp/ProgramServicesAmt068268
IRS990/AllOtherExpensesGrp/TotalAmt0185218
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KATHLEEN BIRNEY
IRS990/BooksInCareOfDetail/PhoneNum02312569665
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1007
IRS990/BooksInCareOfDetail/USAddress/CityNm0LELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049654
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt031550
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt031550
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0154988
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0218088
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd01
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt09810208
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0607016
IRS990/CYOtherExpensesAmt02556480
IRS990/CYOtherRevenueAmt0150088
IRS990/CYProgramServiceRevenueAmt026038
IRS990/CYRevenuesLessExpensesAmt06386074
IRS990/CYSalariesCompEmpBnftPaidAmt01650796
IRS990/CYTotalExpensesAmt04207276
IRS990/CYTotalFundraisingExpenseAmt0423132
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt010593350
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt024816
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0157962
IRS990/DepreciationDepletionGrp/TotalAmt0182778
IRS990/Desc0IN 2023, THE CONSERVANCY COMPLETED SEVEN LAND PROTECTION PROJECTS PROTECTING AN ADDITIONAL 716 ACRES. INCLUDED WERE: (1) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 83 ACRES IN LEELANAU TOWNSHIP, (2) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 20 ACRES IN SUTTONS BAY TOWNSHIP, (3) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 80 ACRES IN GLEN ARBOR TOWNSHIP, (4) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 80 ACRES IN SOLON TOWNSHIP, (5) COMPLETION OF ONE LAND CONSERVATION EASEMENT PROJECT PROTECTING 160 ACRES IN LEELANAU TOWNSHIP, (6) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 153 ACRES IN SOLON TOWNSHIP, (7) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 140 ACRES IN EMPIRE TOWNSHIP.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt022928823
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt026323156
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03142532
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt029916
IRS990/FeesForServicesAccountingGrp/TotalAmt029916
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01387
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt021046
IRS990/FeesForServicesLegalGrp/TotalAmt022433
IRS990/FeesForServicesOtherGrp/FundraisingAmt03233
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt023912
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt049760
IRS990/FeesForServicesOtherGrp/TotalAmt076905
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt052865
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt052865
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt181.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1950.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2040.00
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/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1937753
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt207828
IRS990/Form990PartVIISectionAGrp/PersonNm0CAMMIE BUEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm1AMY TENNIS
IRS990/Form990PartVIISectionAGrp/PersonNm2RICK GANS
IRS990/Form990PartVIISectionAGrp/PersonNm3SUSAN GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm4ART KUBERT
IRS990/Form990PartVIISectionAGrp/PersonNm5CAM LANPHIER
IRS990/Form990PartVIISectionAGrp/PersonNm6ROGER NEWTON
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE O'DONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm8NICK LOUD
IRS990/Form990PartVIISectionAGrp/PersonNm9PAMELA LYSAGHT
IRS990/Form990PartVIISectionAGrp/PersonNm10STEVE MARTINEAU
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVID SCHIMMEL
IRS990/Form990PartVIISectionAGrp/PersonNm12MARY CUSICK
IRS990/Form990PartVIISectionAGrp/PersonNm13NANCY POPA
IRS990/Form990PartVIISectionAGrp/PersonNm14JIM CROOM
IRS990/Form990PartVIISectionAGrp/PersonNm15KATHY GARTHE
IRS990/Form990PartVIISectionAGrp/PersonNm16WILLIAM WITLER
IRS990/Form990PartVIISectionAGrp/PersonNm17ALISON HORTON
IRS990/Form990PartVIISectionAGrp/PersonNm18GINA ERB
IRS990/Form990PartVIISectionAGrp/PersonNm19THOMAS NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm20KATHLEEN BIRNEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt19126202
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2091886
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/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20FINANCE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0175890
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GovernmentGrantsAmt01063621
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt04043631
IRS990/GrossReceiptsAmt014461091
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt040410
IRS990/InsuranceGrp/TotalAmt040410
IRS990/InterestGrp/ProgramServicesAmt031023
IRS990/InterestGrp/TotalAmt031023
IRS990/InvestmentIncomeGrp/ExclusionAmt0431126
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0431126
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0387514
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0599377
IRS990/InvestmentsPubTradedSecGrp/BOYAmt014741942
IRS990/InvestmentsPubTradedSecGrp/EOYAmt016963275
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0673005
IRS990/LandBldgEquipBasisNetGrp/BOYAmt019667709
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021511241
IRS990/LandBldgEquipCostOrOtherBssAmt022184246
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03867741
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CONSERVE THE LAND, WATER AND SCENIC CHARACTER OF LEELANAU COUNTY, AND TO PROVIDE EDUCATIONAL PROGRAMS TO DEVELOP AN UNDERSTANDING AND APPRECIATION OF LEELANAU COUNTY'S NATURAL HERITAGE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01596273
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0729685
IRS990/NetAssetsOrFundBalancesBOYAmt035315641
IRS990/NetAssetsOrFundBalancesEOYAmt043156229
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0175890
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0175890
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01454514
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt012386818
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt016833073
IRS990/NoncashContributionsAmt0511250
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt013746
IRS990/OccupancyGrp/TotalAmt013746
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt018334
IRS990/OfficeExpensesGrp/ProgramServicesAmt013665
IRS990/OfficeExpensesGrp/TotalAmt031999
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0705196
IRS990/OtherAssetsTotalGrp/EOYAmt0644871
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt049476
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt054211
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0154179
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0257866
IRS990/OtherExpensesGrp/Desc0CONSERVATION EASEMENT V
IRS990/OtherExpensesGrp/Desc1NATURAL AREAS AND CONSE
IRS990/OtherExpensesGrp/Desc2LAND PROTECTION COSTS
IRS990/OtherExpensesGrp/Desc3COMMUNICATION
IRS990/OtherExpensesGrp/FundraisingAmt049864
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015814
IRS990/OtherExpensesGrp/ProgramServicesAmt01564995
IRS990/OtherExpensesGrp/ProgramServicesAmt1154193
IRS990/OtherExpensesGrp/ProgramServicesAmt285753
IRS990/OtherExpensesGrp/ProgramServicesAmt38000
IRS990/OtherExpensesGrp/TotalAmt01564995
IRS990/OtherExpensesGrp/TotalAmt1154193
IRS990/OtherExpensesGrp/TotalAmt285753
IRS990/OtherExpensesGrp/TotalAmt373678
IRS990/OtherLiabilitiesGrp/BOYAmt0101778
IRS990/OtherLiabilitiesGrp/EOYAmt094372
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0150088
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0150088
IRS990/OtherRevenueTotalAmt0150088
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0217136
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0240939
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0619981
IRS990/OtherSalariesAndWagesGrp/TotalAmt01078056
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt018570
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020348
IRS990/PayrollTaxesGrp/ProgramServicesAmt057868
IRS990/PayrollTaxesGrp/TotalAmt096786
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0977032
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03628978
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023671
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021258
IRS990/PrincipalOfficerNm0ART KUBERT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0LAND CONSERVATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026038
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026038
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07617506
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt087809
IRS990/PYOtherExpensesAmt03996028
IRS990/PYOtherRevenueAmt0-12503
IRS990/PYProgramServiceRevenueAmt028798
IRS990/PYRevenuesLessExpensesAmt02286737
IRS990/PYSalariesCompEmpBnftPaidAmt01438845
IRS990/PYTotalExpensesAmt05434873
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07721610
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt06386074
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0176126
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0579500
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0700108
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt09810208
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07617506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05475836
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05355985
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07581826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt035841361
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0431126
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0313278

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,110,143
Liabilities
$953,914
Net assets
$43,156,229
Revenue
$10,593,350
Expenses
$4,207,276
Net income
$6,386,074
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.5$0.53$51.0$1.95$0.71$1.24
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.2$0.46$49.8$19.6$9.90$9.66
2023Detailed filing. Detailed filing data is available for this year.$44.1$0.95$43.2$10.6$4.21$6.39
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.1$1.81$35.3$7.72$5.43$2.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.5$2.17$35.4$6.57$3.81$2.76
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.8$1.54$32.2$5.86$4.50$1.35
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.7$0.89$29.8$7.75$5.02$2.73
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.9$1.34$25.6$3.66$3.73$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.5$2.08$26.4$4.88$4.36$0.51
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.4$2.50$24.9$5.07$4.33$0.74
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$0.25$23.9$6.26$3.71$2.55
2014Detailed filing. Detailed filing data is available for this year.$21.7$0.26$21.4$6.88$3.26$3.62
2013Detailed filing. Detailed filing data is available for this year.$18.8$0.28$18.5$7.97$7.43$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.1$0.35$17.8$3.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$0.38$16.2$7.26
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.1$0.46$16.6$3.50