Civic Intelligence

Headwaters Land Conservancy

990 • Fiscal year 2022 • EIN 38-3183846

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 24, 2023

Organization ProfileWWW.HEADWATERSCONSERVANCY.ORG
110 S Elm AvenueGaylord, MI 49735

(989) 731-0573

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

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

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

62nd percentile

$84,721

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

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

Asset Growth

28th percentile

-5.6%

Faster asset growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

71st percentile

26%

Faster revenue growth than 71% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets29th percentile

Assets

Down

$1,886,620

Down $112,541 (-5.6%) from 2021

Net Assets

Down

$1,870,619

Down $110,907 (-5.6%) from 2021

Liabilities

Down

$16,001

Down $1,634 (-9.3%) from 2021

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin16th percentile

Revenue

Up

$651,210

Up $136,297 (+26%) from 2021

Expenses

Up

$762,117

Up $488,793 (+179%) from 2021

Net Income

Down

-$110,907

Down $352,496 (-146%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$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

2022

Assets$1,886,620
Liabilities$16,001
Net Assets$1,870,619
Open 2022 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$651,210
Expenses$762,117
Net Income-$110,907
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 24, 2023
Return Version
2022v5.0
Gross Receipts
$806,155
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$844,846$945,095▲ $100,249
Savings and Temporary Cash Investments$966,052$857,283▼ $108,769
Cash and Non-Interest-Bearing Accounts$187,486$80,855▼ $106,631
Investments Other Securities$777$3,207▲ $2,430
Pledges and Grants Receivable-$180-
Total Assets$1,999,161$1,886,620▼ $112,541
Liabilities
Accounts Payable and Accrued Expenses$17,635$16,001▼ $1,634
Total Liabilities$17,635$16,001▼ $1,634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$962,598$967,850▲ $5,252
Net Assets With Donor Restrictions$1,018,928$902,769▼ $116,159
Total Net Assets Fund Balance$1,981,526$1,870,619▼ $110,907
Total Liabilities and Net Assets / Fund Balance$1,999,161$1,886,620▼ $112,541

Asset Categories

AssetBook ValueDepreciationBasis
Land$856,772-$856,772
Buildings$62,025$48,629$110,654
Other Land Buildings$26,298$26,344$52,642
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Julie RubsamExecutive DirectorFT$84,721$84,721

Board Members and Trustees

NameTitle
Frank RuswickChairperson
Virginia PierceVice Chairperson
Brittany VanderwallMember
James SupinaMember
Jeff TwymanMember
John DallasMember
Joyanne MittigMember
Thomas SchupbachMember
Martha EberlySecretary
Robert SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$786,462
Program Service Revenue
$0
Investment Income
$-135,252
Other Revenue
$0
All Other Contributions
$786,462
Change in Net Assets
$-110,907

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Qualified Contrib Other4$440,000Market Assessment
Real Estate Other3$80,562Market Assessment
Cars and Other Vehicles1$6,997Market Assessment
Total Noncash Contributions8$527,559-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$529,878
Salaries, Compensation, and Employee Benefits$232,239
Total Fundraising Expense$37,182
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,545--$124,545
Current Officers, Directors, Trustees, and Key Employees$16,587$48,486$19,648$84,721
Payroll Taxes$12,238$1,511$3,209$16,958
All Other Expenses$5,295$6,376$2,196$13,867
Fees for Services Other$6,177$353$2,629$9,159
Travel$6,925$188$1,552$8,665
Insurance-$7,220$331$7,551
Depreciation Depletion$5,263$752$1,503$7,518
Fees for Services Accounting-$6,200-$6,200
Other Employee Benefits$4,526$559$930$6,015
Other Expenses$5,796$449$5,119$5,796
Fees for Service Investment Mgmnt Fees-$5,037-$5,037
Information Technology$1,706$2,969-$4,675
Office Expenses$348$4,125$65$4,538
Occupancy-$4,051-$4,051
Total Functional Expenses$636,659$88,276$37,182$762,117
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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
2023-07-24

Organization Details

Principal Officer
Frank Ruswick
Formed
1993
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
30

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. For the year ended December 31, 2022, the total market value received was $440,000 with a matching valuation allowance of $440,000. 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 459 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.

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IRS990/Desc0HEADWATERS LAND CONSERVANCY MONITORED 90 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. IN THE CURRENT YEAR, A DEVELPOMENT VALUE ON CONSERVATION EASEMENTS WAS RECORDED OF $440,000
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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 90 CONSERVATION EASEMENTS.
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-154945
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0962598
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0967850
IRS990/NoncashContributionsAmt0527559
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04051
IRS990/OccupancyGrp/TotalAmt04051
IRS990/OfficeExpensesGrp/FundraisingAmt065
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04125
IRS990/OfficeExpensesGrp/ProgramServicesAmt0348
IRS990/OfficeExpensesGrp/TotalAmt04538
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0930
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0559
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04526
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06015
IRS990/OtherExpensesGrp/Desc0DEVELOPMENT VALUE ON CO
IRS990/OtherExpensesGrp/Desc1NEWSLETTER
IRS990/OtherExpensesGrp/Desc2PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc3EASEMENT EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt05119
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0449
IRS990/OtherExpensesGrp/ProgramServicesAmt0440000
IRS990/OtherExpensesGrp/ProgramServicesAmt16738
IRS990/OtherExpensesGrp/ProgramServicesAmt2515
IRS990/OtherExpensesGrp/ProgramServicesAmt35796
IRS990/OtherExpensesGrp/TotalAmt0440000
IRS990/OtherExpensesGrp/TotalAmt16738
IRS990/OtherExpensesGrp/TotalAmt26083
IRS990/OtherExpensesGrp/TotalAmt35796
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0124545
IRS990/OtherSalariesAndWagesGrp/TotalAmt0124545
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03209
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01511
IRS990/PayrollTaxesGrp/ProgramServicesAmt012238
IRS990/PayrollTaxesGrp/TotalAmt016958
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0180
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FRANK RUSWICK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0HEADWATERS FACILITATED A FOREST SCHOOL PROGRAM WHICH EDUCATED 30 CHILDREN IN OUR COMMUNITY ABOUT THE ENVIRONMENT AND THE IMPORTANCE OF PROTECTING NATURAL AREAS. wE HELD SESSIONS WHERE WE MET WITH MEMBERS OF LAKE ASSSOCIATIONS TO EDUCATE THEM ON THE IMPORTANCE OF MANAGING THEIR OWN PROPERTIES FOR THE HEALTH OF THEIR LAKES. MADE SEVERAL SITE VISITS TO HIGH PRIORITY PARCELS WHICH TURNED INTO AN ADDITIONAL 515 ACRES PROTECTED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt062872
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0405662
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0109251
IRS990/PYOtherExpensesAmt067833
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0241589
IRS990/PYSalariesCompEmpBnftPaidAmt0205491
IRS990/PYTotalExpensesAmt0273324
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0514913
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-110907
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0966052
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0857283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0346462
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0424092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0413257
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0384395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0386320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01954526
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019693
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt023231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt020749
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016277
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03589
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt083539
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95900
IRS990ScheduleA/PublicSupportPY170Pct00.96710
IRS990ScheduleA/PublicSupportTotal170Amt01954526
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0346462
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0424092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0413257
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0384395
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0386320
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01954526
IRS990ScheduleA/TotalSupportAmt02038065
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/BookValueAmt062025
IRS990ScheduleD/BuildingsGrp/DepreciationAmt048629
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0110654
IRS990ScheduleD/ExpensesIncurredEnforcementAmt03387
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt00
IRS990ScheduleD/HistoricStructureEasementsCnt00
IRS990ScheduleD/LandGrp/BookValueAmt0856772
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0856772
IRS990ScheduleD/ModifiedEasementsCnt02
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026298
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026344
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052642
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0135.00
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. For the year ended December 31, 2022, the total market value received was $440,000 with a matching valuation allowance of $440,000. 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/TotalAcreageCnt011685.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0945095
IRS990ScheduleD/TotalEasementsCnt090
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt01
IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt0MARKET ASSESSMENT
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt06997
IRS990ScheduleM/Form8283ReceivedCnt01
IRS990ScheduleM/QualifiedContribOtherGrp/ContributionCnt04
IRS990ScheduleM/QualifiedContribOtherGrp/MethodOfDeterminingRevenuesTxt0MARKET ASSESSMENT
IRS990ScheduleM/QualifiedContribOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/QualifiedContribOtherGrp/NoncashContributionsRptF990Amt0440000
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt03
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0MARKET ASSESSMENT
IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt080562
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
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/TotalAssetsBOYAmt01999161
IRS990/TotalAssetsEOYAmt01886620
IRS990/TotalAssetsGrp/BOYAmt01999161
IRS990/TotalAssetsGrp/EOYAmt01886620
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0786462
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt037182
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088276
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0636659
IRS990/TotalFunctionalExpensesGrp/TotalAmt0762117
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017635
IRS990/TotalLiabilitiesEOYAmt016001
IRS990/TotalLiabilitiesGrp/BOYAmt017635
IRS990/TotalLiabilitiesGrp/EOYAmt016001
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01981526
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01870619
IRS990/TotalOtherCompensationAmt00

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,886,620
Liabilities
$16,001
Net assets
$1,870,619
Revenue
$651,210
Expenses
$762,117
Net income
-$110,907
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
2022Detailed filing. Detailed filing data is available for this year.$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