Civic Intelligence

Aiken Land Conservancy Inc

990 • Fiscal year 2018 • EIN 57-0932943

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 24, 2019

PO Box 3096Aiken, SC 29802-3096

(803) 685-7878

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

11th percentile

0.01x

Higher debt load relative to revenue than 11% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

26th percentile

-4.0%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

23rd percentile

$42,565

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

38th percentile

-1.0%

Faster asset growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

15th percentile

-16%

Faster revenue growth than 15% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,603,764

Down $55,433 (-1.0%) from 2017

Net Assets

Down

$5,601,404

Down $56,614 (-1.0%) from 2017

Liabilities

Up

$2,360

Up $1,181 (+100%) from 2017

Revenue

Down

$292,520

Down $55,401 (-16%) from 2017

Expenses

Up

$304,304

Up $40,548 (+15%) from 2017

Net Income

Down

-$11,784

Down $95,949 (-114%) from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $2,641,885Liabilities 2010: $6Net Assets 2010: $2,641,8792010Assets 2011: $2,648,823Liabilities 2011: $0Net Assets 2011: $2,648,8232011Assets 2012: $2,731,600Liabilities 2012: $444Net Assets 2012: $2,731,1562012Assets 2013: $2,771,711Liabilities 2013: $753Net Assets 2013: $2,770,9582013Assets 2014: $5,469,116Liabilities 2014: $116Net Assets 2014: $5,469,0002014Assets 2015: $5,511,612Liabilities 2015: $866Net Assets 2015: $5,510,7462015Assets 2016: $5,565,677Liabilities 2016: $778Net Assets 2016: $5,564,8992016Assets 2017: $5,659,197Liabilities 2017: $1,179Net Assets 2017: $5,658,0182017Assets 2018: $5,603,764Liabilities 2018: $2,360Net Assets 2018: $5,601,4042018Assets 2019: $7,226,943Liabilities 2019: $3,125Net Assets 2019: $7,223,8182019Assets 2020: $8,098,799Liabilities 2020: $697Net Assets 2020: $8,098,1022020Assets 2021: $8,001,234Liabilities 2021: $1,190Net Assets 2021: $8,000,0442021Assets 2022: $7,871,514Liabilities 2022: $2,435Net Assets 2022: $7,869,0792022Assets 2023: $7,746,249Liabilities 2023: $3,893Net Assets 2023: $7,742,3562023Assets 2024: $9,445,935Liabilities 2024: $1,006,059Net Assets 2024: $8,439,8762024

Highlighted filing

2018

Assets$5,603,764
Liabilities$2,360
Net Assets$5,601,404

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $40,2782010Expenses 2011: $60,6982011Expenses 2012: $79,4422012Revenue 2013: $84,852Expenses 2013: $80,754Net Income 2013: $4,0982013Revenue 2014: $1,522,655Expenses 2014: $93,908Net Income 2014: $1,428,7472014Revenue 2015: $149,687Expenses 2015: $98,444Net Income 2015: $51,2432015Revenue 2016: $139,371Expenses 2016: $107,745Net Income 2016: $31,6262016Revenue 2017: $347,921Expenses 2017: $263,756Net Income 2017: $84,1652017Revenue 2018: $292,520Expenses 2018: $304,304Net Income 2018: -$11,7842018Revenue 2019: $1,743,360Expenses 2019: $137,185Net Income 2019: $1,606,1752019Revenue 2020: $846,123Expenses 2020: $212,083Net Income 2020: $634,0402020Revenue 2021: $214,071Expenses 2021: $142,448Net Income 2021: $71,6232021Revenue 2022: $775,954Expenses 2022: $139,263Net Income 2022: $636,6912022Revenue 2023: -$378,378Expenses 2023: $236,782Net Income 2023: -$615,1602023Revenue 2024: $655,098Expenses 2024: $471,580Net Income 2024: $183,5182024

Highlighted filing

2018

Revenue$292,520
Expenses$304,304
Net Income-$11,784
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 24, 2019
Return Version
2018v3.1
Gross Receipts
$316,245
Mission and Program Overview

Mission

The mission of the aiken land conservancy is to preserve natural and historic resources through land conservation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,005,942$5,005,942→ $0
Investments in Publicly Traded Securities$470,851$460,050▼ $10,801
Savings and Temporary Cash Investments$60,275$70,489▲ $10,214
Cash and Non-Interest-Bearing Accounts$122,129$67,283▼ $54,846
Total Assets$5,659,197$5,603,764▼ $55,433
Liabilities
Other Liabilities$1,179$2,360▲ $1,181
Total Liabilities$1,179$2,360▲ $1,181
Net Assets / Fund Balance
Unrestricted Net Assets$5,331,477$5,308,690▼ $22,787
Temporarily Rstr Net Assets$326,541$292,714▼ $33,827
Total Net Assets Fund Balance$5,658,018$5,601,404▼ $56,614
Total Liabilities and Net Assets / Fund Balance$5,659,197$5,603,764▼ $55,433

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,005,942-$5,005,942
Other Land Buildings-$41,465$41,465

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$326,541$145,585▲ $214$179,626$292,714
2017$281,047$211,050▲ $120$165,676$326,541
2016$262,620$21,800▲ $94$3,467$281,047
2015$52,800$210,660▲ $60$900$262,620
2014$43,900$12,775-$3,875$52,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katie RothExecutive DirectorPT$42,565$42,565
Janet DeprinceAdministratorPT$12,954$12,954

Board Members and Trustees

NameTitle
Joanna SamsonPresident
Benjamin SmithVice President
Holly HoughtonDirector
Iris FreemanDirector
Kirk HenckelsDirector
Lisa DardenDirector
Lydia RoseDirector
Nancy HenzeDirector
Rob JohnstonDirector
Rosamond McduffieDirector
Thomas ColemanDirector
Wilkins ByrdDirector
Frampton TooleDirector at Large
Jim CunninghamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$226,668
Program Service Revenue
$0
Investment Income
$37,934
Other Revenue
$27,918
All Other Contributions
$226,668
Change in Net Assets
$-11,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,399
Salaries, Compensation, and Employee Benefits$59,905
Total Fundraising Expense$15,367
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$151,300$46$94$151,300
Current Officers, Directors, Trustees, and Key Employees$29,796$4,257$8,513$42,566
Occupancy-$15,898-$15,898
Other Salaries and Wages$9,068$1,295$2,591$12,954
Insurance$11,043$878-$11,921
Office Expenses$3,698$1,028$2,472$7,198
Fees for Service Investment Mgmnt Fees-$4,678-$4,678
Payroll Taxes$3,070$438$877$4,385
Advertising$2,695$60$820$3,575
Fees for Services Accounting-$1,979-$1,979
Conferences and Meetings-$649-$649
Fees for Services Legal$300--$300
Total Functional Expenses$255,805$33,132$15,367$304,304
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,328
Fundraising Direct Expenses$23,725
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
3 Events, Etc$45,328$45,328$1,970$43,358
Total Events$45,328$45,328$23,725$21,603
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$1,508
Federal income taxes$852
Payroll Taxes Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The executive committee reviews the form 990 and approves prior to signing and filing. The full board reviews the approved signed copy of form 990 after the return has been filed.

Form 990, Part VI, Section B, Line 19

The organization makes available its organizational documents upon request.

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

The conflict of interest policy is reviewed annually by each board member and staff. Each are required to disclose any conflicts of interest during the year and sign an annual affirmationof their underdtanding of the policy.

Filing and Contact Details

Filer

Filer Name
Aiken Land Conservancy Inc
EIN
57-0932943
Phone
8036857878
Address
PO BOX 3096, AIKEN, SC 29802-3096

Signing Officer

Name
Jim Cunningham
Title
Treasurer
Phone
8438303814
Signed
2019-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy H Henze
Formed
1991
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
60

Preparer

Firm
Claudia W Adams CPA
Address
23 TROON WAY, AIKEN, SC 29803-5677
Preparer
Claudia W Adams
Phone
8036422603
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IRS990/OtherExpensesGrp/Desc2PRINTING
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IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PrincipalOfficerNm0NANCY H HENZE
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0214
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0120
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0262620
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt094
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03467
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0210660
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt060
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt012775
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt03875

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.45$1.01$8.44$0.66$0.47$0.18
2023Detailed filing. Detailed filing data is available for this year.$7.75$0.00$7.74$0.38$0.24$0.62
2022Detailed filing. Detailed filing data is available for this year.$7.87$0.00$7.87$0.78$0.14$0.64
2021Detailed filing. Detailed filing data is available for this year.$8.00$0.00$8.00$0.21$0.14$0.07
2020Detailed filing. Detailed filing data is available for this year.$8.10$0.00$8.10$0.85$0.21$0.63
2019Detailed filing. Detailed filing data is available for this year.$7.23$0.00$7.22$1.74$0.14$1.61
2018Detailed filing. Detailed filing data is available for this year.$5.60$0.00$5.60$0.29$0.30$0.01
2017Detailed filing. Detailed filing data is available for this year.$5.66$0.00$5.66$0.35$0.26$0.08
2016Detailed filing. Detailed filing data is available for this year.$5.57$0.00$5.56$0.14$0.11$0.03
2015Summary only. Only limited summary data is available for this year.$5.51$0.00$5.51$0.15$0.10$0.05
2014Detailed filing. Detailed filing data is available for this year.$5.47$0.00$5.47$1.52$0.09$1.43
2013Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$0.08$0.08$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.00$2.73$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.00$2.65$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.00$2.64$0.04