Land Use Resource Center

“Michael Strugar, President, and Debbie Pentz, Director, are related, as defined by the IRS definition of a relative.”

“A copy of the 990 is provided to the president/director for review and comment prior to filing. A draft is emailed to the board members for review prior to filing.”

“The organization requires every covered person to sign a statement that affirms that he or she received a copy of the conflict of interest policy, has read and understands it, and agrees to comply with it. Covered persons must also complete an annual questionnaire disclosing his or her actual and potential conflicts of interests.”

“The organization conducted an internal review of the officer salaries of other regional conservation not-for-profit organizations to determine the compensation of the president. The board approved the internal review and compensation of the president.”

“The Organization will provide, in a timely manner, when requested in writing or in person, the last three years of Form 990s filed, and the Form 1023 Exemption Application of the Organization with all applicable schedules and attachments.”

“form 990, part ix, line 5, line 6 the compensation reported on the statement of functional expense, form 990, part ix, line 5, and line 6, includes a six-month accrual of wages earned, but not yet paid, as of December 31, 2022. the compensation reported on form 990, part vii, reflects wages paid during the 2022 calendar year and reconciles to the form w2s filed for 2022. all accrued 2022 wages were paid to employees as of January 2023.”

“prior period adjustment: Expenses accrued, but inadvertently not recorded for the prior year ending December 31, 2021.”