Civic Intelligence

LL Foundation DBA Land Learning Foundation

EIN 83-2910976 • 501(c)3 • Keytesville, MO

Profile

The ll foundation's mission is to foster stewardship through outdoor experience, youth education and natural resource conservation. Our goal is to teach the next generation through outdoor education, natural resource preservation and facilitate appreciation for the natural environment.

704 W Jackson St PO Box 55Keytesville, MO 65261

www.landlearning.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

5th percentile

-69%

Higher net margin than 5% 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

20th percentile

-6.2%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

21st percentile

-11%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Down

$2,324,963

Down $1,021,336 (-31%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$2,324,963

Down $1,021,336 (-31%) from 2023

Revenue

Down

$1,481,250

Down $676,801 (-31%) from 2023

Expenses

Up

$2,502,586

Up $134,871 (+5.7%) from 2023

Net Income

Down

-$1,021,336

Down $811,672 (-387%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2019: $13,659Liabilities 2019: $13,815Net Assets 2019: -$1562019Assets 2020: $2,339,704Liabilities 2020: $3,408Net Assets 2020: $2,336,2962020Assets 2021: $2,819,800Liabilities 2021: $1,770Net Assets 2021: $2,818,0302021Assets 2022: $3,555,963Liabilities 2022: $0Net Assets 2022: $3,555,9632022Assets 2023: $3,346,299Liabilities 2023: $0Net Assets 2023: $3,346,2992023Assets 2024: $2,324,963Liabilities 2024: $0Net Assets 2024: $2,324,9632024

Highlighted filing

2024

Assets$2,324,963
Liabilities$0
Net Assets$2,324,963

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $0Expenses 2019: $156Net Income 2019: -$1562019Revenue 2020: $3,949,047Expenses 2020: $1,612,595Net Income 2020: $2,336,4522020Revenue 2021: $2,090,334Expenses 2021: $1,608,600Net Income 2021: $481,7342021Revenue 2022: $4,501,386Expenses 2022: $1,891,423Net Income 2022: $2,609,9632022Revenue 2023: $2,158,051Expenses 2023: $2,367,715Net Income 2023: -$209,6642023Revenue 2024: $1,481,250Expenses 2024: $2,502,586Net Income 2024: -$1,021,3362024

Highlighted filing

2024

Revenue$1,481,250
Expenses$2,502,586
Net Income-$1,021,336

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 26, 2025
Return Version
2024v5.2
Gross Receipts
$1,481,250
Mission and Program Overview

Mission

The ll foundation's mission is to foster stewardship through outdoor experience, youth education and natural resource conservation. Our goal is to teach the next generation through outdoor education, natural resource preservation and facilitate appreciation for the natural environment.

Protect and restore streams and wetlands throughout the midwest; promote youth education in outdoor recreation, wildlife, agriculture, and conservation; and support landowners fighting streambank erosion and floodplain loss.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,238,252$1,122,769▼ $1,115,483
Savings and Temporary Cash Investments$291,288$311,765▲ $20,477
Land, Buildings, and Equipment, Net$219,759$194,929▼ $24,830
Total Assets$3,346,299$2,324,963▼ $1,021,336
Other Assets Total$597,000$695,500▲ $98,500
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,035,733$2,155,799▲ $120,066
Net Assets Without Donor Restrictions$1,310,566$169,164▼ $1,141,402
Total Net Assets Fund Balance$3,346,299$2,324,963▼ $1,021,336
Total Liabilities and Net Assets / Fund Balance$3,346,299$2,324,963▼ $1,021,336

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$79,929$56,006$135,935
Land$115,000-$115,000
Other Assets Org$695,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Curtis Scott MartinExec DirectorFT$113,238$113,238
Katie WeisehanAsst Exec DirectorFT$76,185$76,185

Board Members and Trustees

NameTitle
Doug HelmersPresident
Daniel RamseyVice President
George Larry PollardDirector
Robert MillerDirector
Jennifer EgemeyerSec/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mitico LLCMitigation Services701-D CROWN INDUSTRIAL CT, Chesterfield, MO 63005$1,077,614
Treavor Hill LLCMitigation Services1374 CR 1140, Clifton Hill, MO 65244$338,136
Bdog LLCMitigation Services2722 BRIAROAKS LN, Joplin, MO 64804$219,990
Revenue and Support

Revenue Composition

Contributions and Grants
$707,485
Program Service Revenue
$723,147
Investment Income
$40,680
Other Revenue
$9,938
All Other Contributions
$79,485
Change in Net Assets
$-1,021,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,278,159
Salaries, Compensation, and Employee Benefits$224,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$73,941$150,486-$224,427
All Other Expenses$96,011$88,509-$184,520
Other Expenses$35,321$64,723-$100,044
Travel$18,007$9,278-$27,285
Depreciation Depletion-$26,942-$26,942
Occupancy$17,072$3,893-$20,965
Advertising$2,300$6,104-$8,404
Office Expenses$49$6,254-$6,303
Total Functional Expenses$2,146,397$356,189$0$2,502,586
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned by Former Officer/director/founderMitigation ServicesNo$1,077,614
-Owned by Former Officer/director/founderEasement PurchaseNo$238,794
-Owned by Former Officer/director/founderEasement SaleNo$188,794
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
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

Review of form 990 will be conducted by the president and executive director. No review by the full governing body will be conducted.

Form 990, Part VI, Section C, Line 19

Documents are available for inspection at foundation's business office.

Filing and Contact Details

Filer

Filer Name
Ll Foundation
EIN
83-2910976
Phone
8885732323
Address
704 W JACKSON ST PO BOX 55, KEYTESVILLE, MO 65261
Doing Business As
Land Learning Foundation

Signing Officer

Name
Curtis Scott Martin
Title
Executive Director
Phone
6606212943
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Larry Pollard
Formed
2018
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Donovan Roseman & Renfro LLC
Address
12412 POWERSCOURT DRIVE STE 35, ST LOUIS, MO 63131
Preparer
Kim R Renfro
Phone
3143942104
Supplemental Narrative

Financial Statement Notes

PART II, LINE 9:

Conservation easements are recorded as assets in the financial statements if appraisal at time of donation or purchased by foundation.

Raw XML AppendixShowing 400 of 422 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/MissionDesc0THE LL FOUNDATION'S MISSION IS TO FOSTER STEWARDSHIP THROUGH OUTDOOR EXPERIENCE, YOUTH EDUCATION AND NATURAL RESOURCE CONSERVATION. OUR GOAL IS TO TEACH THE NEXT GENERATION THROUGH OUTDOOR EDUCATION, NATURAL RESOURCE PRESERVATION AND FACILITATE APPRECIATION FOR THE NATURAL ENVIRONMENT.
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IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt056006
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0135935
IRS990ScheduleD/LandGrp/BookValueAmt0115000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0115000
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IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONSERVATION EASEMENTS ARE RECORDED AS ASSETS IN THE FINANCIAL STATEMENTS IF APPRAISAL AT TIME OF DONATION OR PURCHASED BY FOUNDATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 9:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW OF FORM 990 WILL BE CONDUCTED BY THE PRESIDENT AND EXECUTIVE DIRECTOR. NO REVIEW BY THE FULL GOVERNING BODY WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE FOR INSPECTION AT FOUNDATION'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0704 W JACKSON ST PO BOX 55
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IRS990/USAddress/StateAbbreviationCd0MO
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IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LANDLEARNING.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CURTIS SCOTT MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06606212943
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LL FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA LAND LEARNING FOUNDATION

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