Civic Intelligence

Equine Land Conservation Resource Inc.

990 • Fiscal year 2019 • EIN 52-2139677

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 02, 2020

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

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

55th percentile

5.7%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

53rd percentile

4.0%

Faster asset growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

33rd percentile

-11%

Faster revenue growth than 33% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$311,952

Up $11,880 (+4.0%) from 2018

Net Assets

Up

$298,473

Up $17,804 (+6.3%) from 2018

Liabilities

Down

$13,479

Down $5,924 (-31%) from 2018

Revenue

Down

$314,435

Down $37,457 (-11%) from 2018

Expenses

Down

$296,638

Down $26,873 (-8.3%) from 2018

Net Income

Down

$17,797

Down $10,584 (-37%) 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 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

2019

Assets$311,952
Liabilities$13,479
Net Assets$298,473

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 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

2019

Revenue$314,435
Expenses$296,638
Net Income$17,797
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 2, 2020
Return Version
2019v5.0
Gross Receipts
$328,834
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$286,327$303,008▲ $16,681
Land, Buildings, and Equipment, Net$1,686$3,578▲ $1,892
Investments Other Securities-$1,385-
Prepaid Expenses and Deferred Charges$718$1,130▲ $412
Pledges and Grants Receivable$9,090$600▼ $8,490
Total Assets$300,072$311,952▲ $11,880
Other Assets Total$2,251$2,251→ $0
Liabilities
Other Liabilities$14,724$11,443▼ $3,281
Accounts Payable and Accrued Expenses$4,355$1,840▼ $2,515
Deferred Revenue$324$196▼ $128
Total Liabilities$19,403$13,479▼ $5,924
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$209,182$294,479▲ $85,297
Net Assets With Donor Restrictions$71,487$3,994▼ $67,493
Total Net Assets Fund Balance$280,669$298,473▲ $17,804
Total Liabilities and Net Assets / Fund Balance$300,072$311,952▲ $11,880

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$43$17,615$17,658
Equipment$3,535$3,476$7,011
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
Libby JohnsonDirector
Michael SloanDirector
Peter FenwickDirector
Rob BannerDirector
Robin LightnerDirector
Susan M HardingDirector
Dale BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$302,786
Program Service Revenue
$0
Investment Income
$264
Other Revenue
$11,385
All Other Contributions
$302,786
Change in Net Assets
$17,797

Audited Revenue Reconciliation

Revenue per Audited Statements
$314,435
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7
Total Revenue per Audited Statements
$314,442
Total Revenue per Form 990
$314,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$185,612
Other Expenses$110,526
Total Fundraising Expense$14,458
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,714$17,315$12,121$173,150
Occupancy$21,305$3,898$780$25,983
All Other Expenses$20,056$3,115$567$23,738
Fees for Services Other$16,911$3,711-$20,622
Payroll Taxes$10,219$1,869$374$12,462
Other Expenses$3,840$678$174$4,518
Insurance$3,488$638$128$4,254
Travel$2,518$461$92$3,071
Advertising$1,054$186-$1,240
Depreciation Depletion$908$199-$1,107
Information Technology$676$124$25$825
Office Expenses$581$106$22$709
Grants to Domestic Orgs$500--$500
Total Functional Expenses$246,211$35,969$14,458$296,638

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$296,638
Total Expenses per Audited Statements$296,638
Total Expenses per Form 990$296,638
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$5,798
Other Accrued Expenses$5,645
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
2020-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Brown
Formed
1999
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
3
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

The Process Is Unchanged From the Previous Year.

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/OccupancyGrp/FundraisingAmt0780
IRS990/OccupancyGrp/ManagementAndGeneralAmt03898
IRS990/OccupancyGrp/ProgramServicesAmt021305
IRS990/OccupancyGrp/TotalAmt025983
IRS990/OfficeExpensesGrp/FundraisingAmt022
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0106
IRS990/OfficeExpensesGrp/ProgramServicesAmt0581
IRS990/OfficeExpensesGrp/TotalAmt0709
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02251
IRS990/OtherAssetsTotalGrp/EOYAmt02251
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT EMPLOYEES
IRS990/OtherExpensesGrp/Desc1SOFTWARE LICENSE
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP AND DEVELOPM
IRS990/OtherExpensesGrp/FundraisingAmt0175
IRS990/OtherExpensesGrp/FundraisingAmt1174
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01920
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1877
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2872
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3678
IRS990/OtherExpensesGrp/ProgramServicesAmt010880
IRS990/OtherExpensesGrp/ProgramServicesAmt14795
IRS990/OtherExpensesGrp/ProgramServicesAmt24766
IRS990/OtherExpensesGrp/ProgramServicesAmt33840
IRS990/OtherExpensesGrp/TotalAmt012800
IRS990/OtherExpensesGrp/TotalAmt15847
IRS990/OtherExpensesGrp/TotalAmt25812
IRS990/OtherExpensesGrp/TotalAmt34518
IRS990/OtherLiabilitiesGrp/BOYAmt014724
IRS990/OtherLiabilitiesGrp/EOYAmt011443
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012121
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017315
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0143714
IRS990/OtherSalariesAndWagesGrp/TotalAmt0173150
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0374
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01869
IRS990/PayrollTaxesGrp/ProgramServicesAmt010219
IRS990/PayrollTaxesGrp/TotalAmt012462
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09090
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0600
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0718
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01130
IRS990/PrincipalOfficerNm0DALE BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0340853
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0500
IRS990/PYInvestmentIncomeAmt0-393
IRS990/PYOtherExpensesAmt0134756
IRS990/PYOtherRevenueAmt011432
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt028381
IRS990/PYSalariesCompEmpBnftPaidAmt0188255
IRS990/PYTotalExpensesAmt0323511
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0351892
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt017797
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt011385
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt011385
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0302786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0340853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0293254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0312331
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0249753
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01498977
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011649
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0-123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0532
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023119
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013715
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt013545
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013750
IRS990ScheduleA/OtherIncome170Grp/TotalAmt041010
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95900
IRS990ScheduleA/PublicSupportPY170Pct00.96680
IRS990ScheduleA/PublicSupportTotal170Amt01498977
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0302786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0340853
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0293254
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0312331
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0249753
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01498977
IRS990ScheduleA/TotalSupportAmt01563106
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/EquipmentGrp/BookValueAmt03535
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03476
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07011
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0296638
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt07
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt043
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017615
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05798
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER ACCRUED EXPENSES
IRS990ScheduleD/RevenueNotReportedAmt07
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0314435
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03578
IRS990ScheduleD/TotalExpensesPerForm990Amt0296638
IRS990ScheduleD/TotalLiabilityAmt011443
IRS990ScheduleD/TotalRevenuePerForm990Amt0314435
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0314442
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0296638
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.

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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
2019Detailed filing. Detailed filing data is available for this year.$3.12$0.13$2.98$3.14$2.97$0.18
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