Civic Intelligence

Headwaters Land Conservancy

EIN 38-3183846 • 501(c)3 • Gaylord, MI

Profile

The purpose of headwaters land conservancy is to protect the natural diversity and beauty of northeast michigan by preserving significant lands, scenic areas and fostering appreciation and understanding of the environment. Headwaters land conservancy holds 80 conservation easements within our 11 county service area, protecting 9,838 acres of land and 159,000 feet of waterfront, in perpetuity.

110 S Elm AvenueGaylord, MI 49735

www.headwatersconservancy.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.06x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.50x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

13th percentile

-24%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

3.4%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-63%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$2,022,158

Up $66,102 (+3.4%) from 2023

Liabilities

Up

$129,935

Up $49,971 (+62%) from 2023

Net Assets

Up

$1,892,223

Up $16,131 (+0.9%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin13th percentile

Revenue

Down

$257,417

Down $437,061 (-63%) from 2023

Expenses

Down

$320,112

Down $461,898 (-59%) from 2023

Net Income

Up

-$62,695

Up $24,837 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $317,733Liabilities 2010: $72,996Net Assets 2010: $244,7372010Assets 2011: $639,133Liabilities 2011: $11,609Net Assets 2011: $627,5242011Assets 2012: $617,112Liabilities 2012: $10,458Net Assets 2012: $606,6542012Assets 2013: $592,326Liabilities 2013: $7,607Net Assets 2013: $584,7192013Assets 2014: $494,855Liabilities 2014: $7,734Net Assets 2014: $487,1212014Assets 2015: $569,329Liabilities 2015: $7,387Net Assets 2015: $561,9422015Assets 2016: $500,517Liabilities 2016: $7,989Net Assets 2016: $492,5282016Assets 2017: $1,180,372Liabilities 2017: $9,155Net Assets 2017: $1,171,2172017Assets 2018: $1,295,282Liabilities 2018: $10,160Net Assets 2018: $1,285,1222018Assets 2019: $1,505,236Liabilities 2019: $10,956Net Assets 2019: $1,494,2802019Assets 2020: $1,753,327Liabilities 2020: $13,390Net Assets 2020: $1,739,9372020Assets 2021: $1,999,161Liabilities 2021: $17,635Net Assets 2021: $1,981,5262021Assets 2022: $1,886,620Liabilities 2022: $16,001Net Assets 2022: $1,870,6192022Assets 2023: $1,956,056Liabilities 2023: $79,964Net Assets 2023: $1,876,0922023Assets 2024: $2,022,158Liabilities 2024: $129,935Net Assets 2024: $1,892,2232024

Highlighted filing

2024

Assets$2,022,158
Liabilities$129,935
Net Assets$1,892,223
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$1.0M$500K$0-$500KRevenue 2010: $116,130Expenses 2010: $123,204Net Income 2010: -$7,0742010Expenses 2011: $126,1222011Revenue 2012: $189,594Expenses 2012: $210,464Net Income 2012: -$20,8702012Revenue 2013: $218,990Expenses 2013: $240,925Net Income 2013: -$21,9352013Revenue 2014: $114,588Expenses 2014: $212,186Net Income 2014: -$97,5982014Revenue 2015: $261,511Expenses 2015: $186,690Net Income 2015: $74,8212015Revenue 2016: $147,038Expenses 2016: $216,452Net Income 2016: -$69,4142016Revenue 2017: $933,744Expenses 2017: $255,055Net Income 2017: $678,6892017Revenue 2018: $363,922Expenses 2018: $250,017Net Income 2018: $113,9052018Revenue 2019: $461,622Expenses 2019: $252,464Net Income 2019: $209,1582019Revenue 2020: $497,361Expenses 2020: $251,704Net Income 2020: $245,6572020Revenue 2021: $514,913Expenses 2021: $273,324Net Income 2021: $241,5892021Revenue 2022: $651,210Expenses 2022: $762,117Net Income 2022: -$110,9072022Revenue 2023: $694,478Expenses 2023: $782,010Net Income 2023: -$87,5322023Revenue 2024: $257,417Expenses 2024: $320,112Net Income 2024: -$62,6952024

Highlighted filing

2024

Revenue$257,417
Expenses$320,112
Net Income-$62,695
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,022,158
Liabilities
$129,935
Net assets
$1,892,223
Revenue
$257,417
Expenses
$320,112
Net income
-$62,695
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.13$1.89$0.26$0.32$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.08$1.88$0.69$0.78$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.02$1.87$0.65$0.76$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.02$1.98$0.51$0.27$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.01$1.74$0.50$0.25$0.25
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.01$1.49$0.46$0.25$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.01$1.29$0.36$0.25$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.01$1.17$0.93$0.26$0.68
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.01$0.49$0.15$0.22$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.01$0.56$0.26$0.19$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.49$0.11$0.21$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.58$0.22$0.24$0.02
2012Summary only. Only limited summary data is available for this year.$0.62$0.01$0.61$0.19$0.21$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.01$0.63$0.13
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.07$0.24$0.12$0.12$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 18, 2025
Return Version
2024v5.1
Gross Receipts
$257,417
Mission and Program Overview

Mission

The purpose of headwaters land conservancy is to protect the natural diversity and beauty of northeast michigan by preserving significant lands, scenic areas and fostering appreciation and understanding of the environment. Headwaters land conservancy holds 82 conservation easements and 3 nature preserves within our 11 county service area, protecting 9,886 acres of land and 31 miles of waterfront, in perpetuity.

To protect the natural diversity and beauty of northeast michigan by preserving significant land and scenic areas and fostering appreciation and understanding of the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$936,297$974,099▲ $37,802
Savings and Temporary Cash Investments$892,031$973,832▲ $81,801
Cash and Non-Interest-Bearing Accounts$106,499$56,723▼ $49,776
Pledges and Grants Receivable$17,692$13,647▼ $4,045
Investments Other Securities$3,537$3,857▲ $320
Total Assets$1,956,056$2,022,158▲ $66,102
Liabilities
Deferred Revenue$63,726$117,656▲ $53,930
Accounts Payable and Accrued Expenses$16,238$12,279▼ $3,959
Total Liabilities$79,964$129,935▲ $49,971
Net Assets / Fund Balance
Net Assets With Donor Restrictions$977,890$1,026,327▲ $48,437
Net Assets Without Donor Restrictions$898,202$865,896▼ $32,306
Total Net Assets Fund Balance$1,876,092$1,892,223▲ $16,131
Total Liabilities and Net Assets / Fund Balance$1,956,056$2,022,158▲ $66,102

Asset Categories

AssetBook ValueDepreciationBasis
Land$903,372-$903,372
Buildings$56,351$54,303$110,654
Other Land Buildings$14,376$38,266$52,642
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Frank RuswickChairperson
David BowmanMember
Erik SnyderMember
James SupinaMember
Jeff TwymanMember
Martha EberlyMember
Robb SmithMember
Scot EglestonMember
Thomas SchupbachSecretary
Elaine GottschalkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,105
Program Service Revenue
$0
Investment Income
$28,312
Other Revenue
$0
All Other Contributions
$229,105
Change in Net Assets
$-62,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,952
Other Expenses$106,808
Total Fundraising Expense$16,834
Professional Fundraising Fees$1,352
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,086--$101,086
Current Officers, Directors, Trustees, and Key Employees$51,783$28,663$9,554$90,000
Fees for Services Other$13,324$2,624-$15,948
Payroll Taxes$12,387$2,323$773$15,483
Depreciation Depletion$6,159$880$1,759$8,798
Insurance-$7,742-$7,742
Fees for Services Accounting-$7,405-$7,405
Occupancy-$7,220-$7,220
Other Employee Benefits$4,306$807$270$5,383
All Other Expenses$4,025$387$874$5,286
Fees for Service Investment Mgmnt Fees-$5,147-$5,147
Travel$3,227$113$385$3,725
Other Expenses$2,579$3,256$775$3,256
Fees for Services Professional Fundraising--$1,352$1,352
Office Expenses-$851-$851
Total Functional Expenses$221,642$81,636$16,834$320,112
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,352
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“The board treasurer will review the 990, prior to presenting to the board.”

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

“At a regularly scheduled board meeting on an annual basis, the policy is reviewed and modified if needed.”

Form 990, Part VI, Section C, line 19

“Upon request at monthly board meetings”

Filing and Contact Details

Filer

Filer Name
Headwaters Land Conservancy
EIN
38-3183846
Phone
9897310573
Address
110 S ELM AVENUE, GAYLORD, MI 49735

Signing Officer

Name
Frank Ruswick
Title
Chairperson
Phone
9897310573
Signed
2025-06-18

Organization Details

Principal Officer
Frank Ruswick
Formed
1993
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
0

Preparer

Firm
Dan Smith & Company Pc
Address
114 N COURT AVE, GAYLORD, MI 49735
Phone
9897321441
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.,Headwaters Land 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 the appraised value. The difference between the purchase price and appraised value is reflected as "Conservation Easement Valuation" in the support and revenue section of the statement of activities. Once the development rights for a specific conservation easement are executed, generally immediately after acquisition, a valuation allowance is established to reduce the value of the conservation easement to less than $1. The value reflects the lack of marketability related to the easements. The reduction in value due to establishment of development rights is reflected as a program expense in the statement of activities and executed development value on conservation easements in the statement of functional expenses. There were no conservation easements in 2024. Because the valuation allowance essentially eliminates the appraised value of the easement received, there is no stated value indicated on the statement of financial position.”

Raw XML AppendixShowing 400 of 424 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt016238
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROTECT THE NATURAL DIVERSITY AND BEAUTY OF NORTHEAST MICHIGAN BY PRESERVING SIGNIFICANT LAND AND SCENIC AREAS AND FOSTERING APPRECIATION AND UNDERSTANDING OF THE ENVIRONMENT.
IRS990/AllOtherContributionsAmt0229105
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IRS990/AllOtherExpensesGrp/TotalAmt05286
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IRS990/CollectionsOfArtInd00
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IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
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IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt028312
IRS990/CYOtherExpensesAmt0106808
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-62695
IRS990/CYSalariesCompEmpBnftPaidAmt0211952
IRS990/CYTotalExpensesAmt0320112
IRS990/CYTotalFundraisingExpenseAmt016834
IRS990/CYTotalProfFndrsngExpnsAmt01352
IRS990/CYTotalRevenueAmt0257417
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt063726
IRS990/DeferredRevenueGrp/EOYAmt0117656
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt01759
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0880
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06159
IRS990/DepreciationDepletionGrp/TotalAmt08798
IRS990/Desc0HEADWATERS LAND CONSERVANCY MONITORED 97 CONSERVATION EASEMENTS AND 8 NATURE PRESERVES WE HOLD IN OUR 11 COUNTY SERVICE AREA OF NORTHEAST MICHIGAN. THESE PROPERTIES PROTECT OVER 12,500 ACRES OF LAND AND 37 MILES OF WATERFRONT. WE WORKED WITH THE LANDOWNERS IN OUR SERVICE AREA TO EDUCATE AND ENCOURAGE RESPONSIBLE STEWARDSHIP OF THEIR PROPERTIES.
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0974099
IRS990/LandBldgEquipCostOrOtherBssAmt01066668
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF HEADWATERS LAND CONSERVANCY IS TO PROTECT THE NATURAL BEAUTY OF NORTHEAST MICHIGAN BY PRESERVING SIGNIFICANT LANDS AND SCENIC AREAS, ADVANCING STEWARDSHIP OF LAND HELD AS PRESERVES AND IN CONSERVATION EASEMENTS, AND FOSTERING APPRECIATION AND UNDERSTANDING OF THE ENVIRONMENT. HEADWATERS LAND CONSERVANCY HOLDS 97 CONSERVATION EASEMENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01876092
IRS990/NetAssetsOrFundBalancesEOYAmt01892223
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt078826
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0898202
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0865896
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07220
IRS990/OccupancyGrp/TotalAmt07220
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0851
IRS990/OfficeExpensesGrp/TotalAmt0851
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0270
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0807
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04306
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05383
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3PROPERTY TAX
IRS990/OtherExpensesGrp/FundraisingAmt01092
IRS990/OtherExpensesGrp/FundraisingAmt1775
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010529
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13689
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23256
IRS990/OtherExpensesGrp/ProgramServicesAmt022766
IRS990/OtherExpensesGrp/ProgramServicesAmt12579
IRS990/OtherExpensesGrp/TotalAmt023858
IRS990/OtherExpensesGrp/TotalAmt110529
IRS990/OtherExpensesGrp/TotalAmt27043
IRS990/OtherExpensesGrp/TotalAmt33256
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0101086
IRS990/OtherSalariesAndWagesGrp/TotalAmt0101086
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0773
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02323
IRS990/PayrollTaxesGrp/ProgramServicesAmt012387
IRS990/PayrollTaxesGrp/TotalAmt015483
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017692
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt013647
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FRANK RUSWICK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0HEADWATERS FACILITATED A FOREST SCHOOL PROGRAM WHICH EDUCATED 45 CHILDREN AND 12 ADULTS IN OUR COMMUNITY ABOUT THE ENVIRONMENT AND THE IMPORTANCE OF PROTECTING NATURAL AREAS. WE FACILITATED ONGOING ADULT ENVIRONMENTAL EVENTS WHICH EDUCATED 94 INDIVIDUALS ABOUT ASPECTS OF CONSERVATION AND IMPLEMENTATION PRACTICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011151
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0654898
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026630
IRS990/PYOtherExpensesAmt0539987
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt012950
IRS990/PYRevenuesLessExpensesAmt0-87532
IRS990/PYSalariesCompEmpBnftPaidAmt0240436
IRS990/PYTotalExpensesAmt0782010
IRS990/PYTotalProfFndrsngExpnsAmt01587
IRS990/PYTotalRevenueAmt0694478
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-62695
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0892031
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0973832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0229105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0238848
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0346462
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0424092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0413257
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01651764
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt028312
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026630
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019693
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt023231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt020749
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0118615
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93300
IRS990ScheduleA/PublicSupportPY170Pct00.94430
IRS990ScheduleA/PublicSupportTotal170Amt01651764
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0229105
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0238848
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0346462
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0424092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0413257
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01651764
IRS990ScheduleA/TotalSupportAmt01770379
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt056351
IRS990ScheduleD/BuildingsGrp/DepreciationAmt054303
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0110654
IRS990ScheduleD/ExpensesIncurredEnforcementAmt05275
IRS990ScheduleD/LandGrp/BookValueAmt0903372
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0903372
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014376
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038266
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052642
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0175.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A conservation easement is a legal agreement between a landowner and a qualified conservation organization (i.e.,Headwaters Land 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 the appraised value. The difference between the purchase price and appraised value is reflected as "Conservation Easement Valuation" in the support and revenue section of the statement of activities. Once the development rights for a specific conservation easement are executed, generally immediately after acquisition, a valuation allowance is established to reduce the value of the conservation easement to less than $1. The value reflects the lack of marketability related to the easements. The reduction in value due to establishment of development rights is reflected as a program expense in the statement of activities and executed development value on conservation easements in the statement of functional expenses. There were no conservation easements in 2024. Because the valuation allowance essentially eliminates the appraised value of the easement received, there is no stated value indicated on the statement of financial position.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 9:
IRS990ScheduleD/TotalAcreageCnt012554.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0974099
IRS990ScheduleD/TotalEasementsCnt097
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD TREASURER WILL REVIEW THE 990, PRIOR TO PRESENTING TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT A REGULARLY SCHEDULED BOARD MEETING ON AN ANNUAL BASIS, THE POLICY IS REVIEWED AND MODIFIED IF NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST AT MONTHLY BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01956056
IRS990/TotalAssetsEOYAmt02022158
IRS990/TotalAssetsGrp/BOYAmt01956056
IRS990/TotalAssetsGrp/EOYAmt02022158
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0229105
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016834
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081636
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221642
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320112
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt079964
IRS990/TotalLiabilitiesEOYAmt0129935
IRS990/TotalLiabilitiesGrp/BOYAmt079964
IRS990/TotalLiabilitiesGrp/EOYAmt0129935
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01876092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01892223
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0221642
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt028312
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257417
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01956056
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02022158
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0385
IRS990/TravelGrp/ManagementAndGeneralAmt0113
IRS990/TravelGrp/ProgramServicesAmt03227
IRS990/TravelGrp/TotalAmt03725
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0110 SOUTH ELM AVE
IRS990/USAddress/CityNm0GAYLORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049735
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.HEADWATERSCONSERVANCY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK RUSWICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum09897310573

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