Civic Intelligence

Equine Land Conservation Resource Inc.

990 • Fiscal year 2018 • EIN 52-2139677

Jan 01, 2018 to Dec 31, 2018 • Filed on Mar 05, 2019

4037 Iron Work Pike No 120Lexington, KY 40511

(859) 455-8383

Siviq Scores

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

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

60th percentile

8.1%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

53rd percentile

3.2%

Faster asset growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Flat

$300,072

Flat from 2018

Net Assets

Flat

$280,669

Flat from 2018

Liabilities

Flat

$19,403

Flat from 2018

Revenue

Flat

$351,892

Flat from 2018

Expenses

Flat

$323,511

Flat from 2018

Net Income

Flat

$28,381

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $283,346Liabilities 2011: $34,730Net Assets 2011: $248,6162011Assets 2012: $227,054Liabilities 2012: $31,454Net Assets 2012: $195,6002012Assets 2013: $70,849Liabilities 2013: $6,312Net Assets 2013: $64,5372013Assets 2014: $173,848Liabilities 2014: $9,737Net Assets 2014: $164,1112014Assets 2015: $189,356Liabilities 2015: $15,657Net Assets 2015: $173,6992015Assets 2016: $278,575Liabilities 2016: $15,728Net Assets 2016: $262,8472016Assets 2017: $290,739Liabilities 2017: $38,451Net Assets 2017: $252,2882017Assets 2018: $300,072Liabilities 2018: $19,403Net Assets 2018: $280,6692018Assets 2018: $300,072Liabilities 2018: $19,403Net Assets 2018: $280,6692018Assets 2019: $311,952Liabilities 2019: $13,479Net Assets 2019: $298,4732019Assets 2020: $442,298Liabilities 2020: $17,279Net Assets 2020: $425,0192020Assets 2021: $470,040Liabilities 2021: $16,504Net Assets 2021: $453,5362021Assets 2022: $636,193Liabilities 2022: $16,993Net Assets 2022: $619,2002022Assets 2023: $653,124Liabilities 2023: $18,365Net Assets 2023: $634,7592023

Highlighted filing

2018

Assets$300,072
Liabilities$19,403
Net Assets$280,669

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $355,9402011Expenses 2012: $481,5722012Revenue 2013: $327,034Expenses 2013: $458,096Net Income 2013: -$131,0622013Revenue 2014: $364,355Expenses 2014: $264,781Net Income 2014: $99,5742014Revenue 2015: $251,154Expenses 2015: $241,566Net Income 2015: $9,5882015Revenue 2016: $312,703Expenses 2016: $223,555Net Income 2016: $89,1482016Revenue 2017: $306,991Expenses 2017: $317,551Net Income 2017: -$10,5602017Revenue 2018: $351,892Expenses 2018: $323,511Net Income 2018: $28,3812018Revenue 2018: $351,892Expenses 2018: $323,511Net Income 2018: $28,3812018Revenue 2019: $314,435Expenses 2019: $296,638Net Income 2019: $17,7972019Revenue 2020: $342,446Expenses 2020: $215,971Net Income 2020: $126,4752020Revenue 2021: $250,675Expenses 2021: $222,115Net Income 2021: $28,5602021Revenue 2022: $394,727Expenses 2022: $229,058Net Income 2022: $165,6692022Revenue 2023: $280,053Expenses 2023: $264,510Net Income 2023: $15,5432023

Highlighted filing

2018

Revenue$351,892
Expenses$323,511
Net Income$28,381
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Mar 5, 2019
Return Version
2018v3.1
Gross Receipts
$365,789
Mission and Program Overview

Mission

Access to and conservation of land for equine use

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$272,317$286,327▲ $14,010
Pledges and Grants Receivable$12,169$9,090▼ $3,079
Land, Buildings, and Equipment, Net$2,650$1,686▼ $964
Prepaid Expenses and Deferred Charges$752$718▼ $34
Accounts Receivable$600--
Total Assets$290,739$300,072▲ $9,333
Other Assets Total$2,251$2,251→ $0
Liabilities
Other Liabilities$14,167$14,724▲ $557
Accounts Payable and Accrued Expenses$24,100$4,355▼ $19,745
Deferred Revenue$184$324▲ $140
Total Liabilities$38,451$19,403▼ $19,048
Net Assets / Fund Balance
Unrestricted Net Assets$252,288$209,182▼ $43,106
Temporarily Rstr Net Assets-$71,487-
Total Net Assets Fund Balance$252,288$280,669▲ $28,381
Total Liabilities and Net Assets / Fund Balance$290,739$300,072▲ $9,333

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$511$17,147$17,658
Equipment$1,175$2,837$4,012
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken HaddadPresident
Colby ConnellDirector
Craig BarnettDirector
Dan RosenbergDirector
Dawn DavisDirector
Dot MoyerDirector
Gary CarpenterDirector
John BlackburnDirector
Michael SloanDirector
Peter FenwickDirector
Rob BannerDirector
Robin LightnerDirector
Susan M HardingDirector
Dale BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$340,853
Program Service Revenue
$0
Investment Income
$-393
Other Revenue
$11,432
All Other Contributions
$340,853
Change in Net Assets
$28,381

Audited Revenue Reconciliation

Revenue per Audited Statements
$351,892
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$351,892
Total Revenue per Form 990
$351,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$188,255
Other Expenses$134,756
Total Fundraising Expense$14,877
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$144,413$17,400$12,180$173,993
All Other Expenses$23,071$4,243$667$27,981
Occupancy$21,216$3,881$776$25,873
Fees for Services Other$13,855$3,041-$16,896
Payroll Taxes$11,695$2,139$428$14,262
Travel$6,566$1,201$240$8,007
Other Expenses$5,007$877$175$5,007
Insurance$3,313$607$122$4,042
Office Expenses$2,071$378$77$2,526
Advertising$1,519$268-$1,787
Depreciation Depletion$791$173-$964
Grants to Domestic Orgs$500--$500
Information Technology$232$42$9$283
Total Functional Expenses$269,052$39,582$14,877$323,511

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$323,511
Total Expenses per Audited Statements$323,511
Total Expenses per Form 990$323,511
Expenses Not Reported on Financial Statements$0
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
Payroll Liabilities$8,724
Other Accrued Expenses$6,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

A copy of the 990 is provided to the board at least two weeks prior to the due date of the return for review before it is filed.

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

The board regularly and consistently monitor and enforce compliance withthe conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

Compensation for the executive director is determined annually based on performance, review by the executive counsel, budgeting process and finalboard approval.

Form 990, Part VI, Section C, Line 19

The form 990 is available upon request for public review.

Filing and Contact Details

Filer

Filer Name
Equine Land Conservation Resource
EIN
52-2139677
Phone
8594558383
Address
4037 IRON WORK PIKE NO 120, LEXINGTON, KY 40511

Signing Officer

Name
Dale Brown
Title
Treasurer
Phone
8594558383
Signed
2019-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Brown
Formed
1999
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
14
Employees
6
Volunteers
0

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Andrew H Dieruf CPA
Phone
8592544427
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process is unchanged from the previous year.

Financial Statement Notes

PART X, LINE 2:

The organization has no uncertain tax positions that qualify for disclosure on the financial statements.

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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/OtherExpensesGrp/Desc0CONTRACT EMPLOYEES
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2SOFTWARE LICENSE
IRS990/OtherExpensesGrp/Desc3OTHER PROGRAM EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt0203
IRS990/OtherExpensesGrp/FundraisingAmt1175
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04311
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11021
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2877
IRS990/OtherExpensesGrp/ProgramServicesAmt024429
IRS990/OtherExpensesGrp/ProgramServicesAmt15579
IRS990/OtherExpensesGrp/ProgramServicesAmt24795
IRS990/OtherExpensesGrp/ProgramServicesAmt35007
IRS990/OtherExpensesGrp/TotalAmt028740
IRS990/OtherExpensesGrp/TotalAmt16803
IRS990/OtherExpensesGrp/TotalAmt25847
IRS990/OtherExpensesGrp/TotalAmt35007
IRS990/OtherLiabilitiesGrp/BOYAmt014167
IRS990/OtherLiabilitiesGrp/EOYAmt014724
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012180
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017400
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0144413
IRS990/OtherSalariesAndWagesGrp/TotalAmt0173993
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0428
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02139
IRS990/PayrollTaxesGrp/ProgramServicesAmt011695
IRS990/PayrollTaxesGrp/TotalAmt014262
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt012169
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt09090
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0752
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0718
IRS990/PrincipalOfficerNm0DALE BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0292924
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt022
IRS990/PYOtherExpensesAmt0138924
IRS990/PYOtherRevenueAmt014045
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-10560
IRS990/PYSalariesCompEmpBnftPaidAmt0178627
IRS990/PYTotalExpensesAmt0317551
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0306991
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt028381
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt011432
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0340853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0293254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0312331
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0249753
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0360210
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01556401
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0-123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0532
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0986
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012456
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013715
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013545
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt013750
IRS990ScheduleA/OtherIncome170Grp/TotalAmt041010
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96680
IRS990ScheduleA/PublicSupportTotal170Amt01556401
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0340853
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0293254
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0312331
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0249753
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0360210
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01556401
IRS990ScheduleA/TotalSupportAmt01609867
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01175
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02837
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04012
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0323511
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0511
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017147
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08724
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER ACCRUED EXPENSES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0351892
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01686
IRS990ScheduleD/TotalExpensesPerForm990Amt0323511
IRS990ScheduleD/TotalLiabilityAmt014724
IRS990ScheduleD/TotalRevenuePerForm990Amt0351892
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0351892
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0323511
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE BOARD AT LEAST TWO WEEKS PRIOR TO THE DUE DATE OF THE RETURN FOR REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITHTHE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY BASED ON PERFORMANCE, REVIEW BY THE EXECUTIVE COUNSEL, BUDGETING PROCESS AND FINALBOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS AVAILABLE UPON REQUEST FOR PUBLIC REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS IS UNCHANGED FROM THE PREVIOUS YEAR.
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt071487
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0290739
IRS990/TotalAssetsEOYAmt0300072
IRS990/TotalAssetsGrp/BOYAmt0290739

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.53$0.18$6.35$2.80$2.65$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.36$0.17$6.19$3.95$2.29$1.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.17$4.54$2.51$2.22$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$0.17$4.25$3.42$2.16$1.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.13$2.98$3.14$2.97$0.18
2018Detailed filing. Detailed filing data is available for this year.$3.00$0.19$2.81$3.52$3.24$0.28
2018Summary only. Only limited summary data is available for this year.$3.00$0.19$2.81$3.52$3.24$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.38$2.52$3.07$3.18$0.11
2016Summary only. Only limited summary data is available for this year.$2.79$0.16$2.63$3.13$2.24$0.89
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.16$1.74$2.51$2.42$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.10$1.64$3.64$2.65$1.00
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.06$0.65$3.27$4.58$1.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.31$1.96$4.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.35$2.49$3.56