LIVING LANDS & WATERS: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LIVING LANDS & WATERS (EIN 36-4244353)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202641349349311009
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-14T13:55:05-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN364168789PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Kent G Klauer CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11908 16th StAddressLine1Txt
CityMolineCityNm
State AbbreviationILStateAbbreviationCd
ZIP61265ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN364244353EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIVING LANDS & WATERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIVIBusinessNameControlTxt
Phone3094969848PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117624 ROUTE 84 NAddressLine1Txt
CityEAST MOLINECityNm
State AbbreviationILStateAbbreviationCd
ZIP61244ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARK WERNINGPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3094969848PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKENT G KLAUER CPAPreparerPersonNm
PTINP00140338PTIN
Phone3097625800PhoneNum
Preparation2026-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICK CALHOUNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117624 Rte 84 NAddressLine1Txt
CityEast MolineCityNm
State AbbreviationILStateAbbreviationCd
ZIP61244ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,892,263GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.livinglandsandwaters.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionTO AID IN THE PROTECTION, PRESERVATION AND RESTORATION OF THE NATURAL ENVIRONMENT OF THE NATIONS MAJOR RIVERS AND THEIR WATERSHEDS.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee32TotalEmployeeCnt
Total Volunteers1998TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,536,929PYContributionsGrantsAmt
CY Contributions Grants$2,767,150CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$16,551PYInvestmentIncomeAmt
CY Investment Income$46,470CYInvestmentIncomeAmt
PY Other Revenue-$11,005PYOtherRevenueAmt
CY Other Revenue$29,876CYOtherRevenueAmt
PY Total Revenue$2,542,475PYTotalRevenueAmt
CY Total Revenue$2,843,496CYTotalRevenueAmt
PY Grants And Similar Paid$2,100PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,850CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,145,957PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,330,801CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$167,660CYTotalFundraisingExpenseAmt
PY Other Expenses$1,156,677PYOtherExpensesAmt
CY Other Expenses$1,333,252CYOtherExpensesAmt
PY Total Expenses$2,304,734PYTotalExpensesAmt
CY Total Expenses$2,667,903CYTotalExpensesAmt
PY Revenues Less Expenses$237,741PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$175,593CYRevenuesLessExpensesAmt
Total Assets BOY$4,980,839TotalAssetsBOYAmt
Total Assets EOY$5,442,391TotalAssetsEOYAmt
Total Liabilities BOY$181,517TotalLiabilitiesBOYAmt
Total Liabilities EOY$467,476TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,799,322NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,974,915NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO AID IN THE PROTECTION, PRESERVATION AND RESTORATION OF THE NATURAL ENVIRONMENT OF THE NATIONS MAJOR RIVERS AND THEIR WATERSHEDS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,437,973ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescCOMMUNITY RIVER CLEAN-UP PROJECTS COVERING SEVERAL WATERWAYS IN VARIOUS STATES-EXPENSES SEE SCHEDULE ODesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$393,161ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescREFORESTATION PROJECT CONSISTING OF GROWING AND REPLANTING TREES AND REFORESTATION OF AREAS ALONG WATERWAYS. SEE SCHEDULE ODesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$51,478ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescINTERSTATE 80 CLEANUP - INVASIVE SPECIES REMOVAL AND REFORESTATION ALONG I-80 CORRIDOR. SEE SCHEDULE ODesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$329,292ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescEDUCATION OF THE PUBLIC ABOUT THE ENVIRONMENT/ECOLOGY THROUGH RIVER CLEANUPS, EDUCATIONAL WORKSHOPS AND REFORESTATION. SEE SCHEDULE ODesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$329,292TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$0TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$0TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$2,211,904TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee32EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHAD PREGRACKEPersonNm
Phone3094969848PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117624 RTE 84NAddressLine1Txt
CityEAST MOLINECityNm
State AbbreviationILStateAbbreviationCd
ZIP61244ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHAD PREGRACKE
PRESIDENT40.00Yes (X)Yes (X)Yes (X)Yes (X)$163,788$27,000$0
RICK CALHOUN
CHAIRMAN5.00Yes (X)Yes (X)$0$0$0
PAUL WUJEK
VICE-CHAIR5.00Yes (X)Yes (X)$0$0$0
MARK WERNING
TREASURER5.00Yes (X)Yes (X)$0$0$0
JASON MEYER
SECRETARY5.00Yes (X)Yes (X)$0$0$0
KELLY CLAPP
DIRECTOR2.00Yes (X)$0$0$0
MOLLY ISNARDI
DIRECTOR2.00Yes (X)$0$0$0
WHITNEY CRUISE
DIRECTOR2.00Yes (X)$0$0$0
JACK DALLAL
DIRECTOR2.00Yes (X)$0$0$0
DARIN ADRIAN
DIRECTOR2.00Yes (X)$0$0$0
MARK KNOY
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$163,788TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$27,000TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$2,767,150AllOtherContributionsAmt
Noncash Contributions$108,931NoncashContributionsAmt
Total Contributions$2,767,150TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,837TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$54,400OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$48,767OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$5,633OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,633TotalRevenueColumnAmt
Related Or Exempt Func Income$5,633RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER (RECYCLING)Desc
Business900099BusinessCd
Total Revenue Column$29,876TotalRevenueColumnAmt
Related Or Exempt Func Income$29,876RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$29,876OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,843,496TotalRevenueColumnAmt
Related Or Exempt Func Income$76,346RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$3,850TotalAmt
Program Services$3,850ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$163,788TotalAmt
Program Services$163,788ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$972,468TotalAmt
Program Services$694,127ProgramServicesAmt
Management And General$158,651ManagementAndGeneralAmt
Fundraising$119,690FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$59,788TotalAmt
Program Services$43,083ProgramServicesAmt
Management And General$9,586ManagementAndGeneralAmt
Fundraising$7,119FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$49,061TotalAmt
Program Services$26,764ProgramServicesAmt
Management And General$14,409ManagementAndGeneralAmt
Fundraising$7,888FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$85,696TotalAmt
Program Services$65,768ProgramServicesAmt
Management And General$11,443ManagementAndGeneralAmt
Fundraising$8,485FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$271,196TotalAmt
Program Services$271,196ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$198,987TotalAmt
Program Services$198,987ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FOOD, FUEL AND LODGING$149,083$148,403$680$0
EQUIPMENT REPAIR$128,947$128,947$0$0
SUPPLIES/EQUIP EXP$427,135$369,587$47,575$9,973
CONTRACT SERVICES$87,684$27,207$45,972$14,505

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$70,220TotalAmt
Program Services$70,197ProgramServicesAmt
Management And General$23ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,667,903TotalAmt
Program Services$2,211,904ProgramServicesAmt
Management And General$288,339ManagementAndGeneralAmt
Fundraising$167,660FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,025,372BOYAmt
EOY$2,491,154EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$14,704BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$33,245BOYAmt
EOY$10,234EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,770,909LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,896,899LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,820,720BOYAmt
EOY$2,874,010EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$86,798BOYAmt
EOY$66,993EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,980,839BOYAmt
EOY$5,442,391EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$181,517BOYAmt
EOY$159,301EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$308,175EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$181,517BOYAmt
EOY$467,476EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,754,145BOYAmt
EOY$4,897,428EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$45,177BOYAmt
EOY$77,487EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,799,322BOYAmt
EOY$4,974,915EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,980,839BOYAmt
EOY$5,442,391EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$175,593ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,128,648CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,013,383CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,533,470CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,536,929CurrentTaxYearMinus1YearAmt
Current Tax Year$2,767,150CurrentTaxYearAmt
Total$12,979,580TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,128,648CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,013,383CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,533,470CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,536,929CurrentTaxYearMinus1YearAmt
Current Tax Year$2,767,150CurrentTaxYearAmt
Total$12,979,580TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,108,983SubstantialContributorsTotAmt
Public Support Total170$11,870,597PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,146CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,741CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,161CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,194CurrentTaxYearMinus1YearAmt
Current Tax Year$40,837CurrentTaxYearAmt
Total$78,079TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$244,133CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$31,585CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7,223CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,738CurrentTaxYearMinus1YearAmt
Current Tax Year$29,876CurrentTaxYearAmt
Total$316,555TotalAmt
FieldValueIRS element (for citing)
Total Support$13,374,214TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.88760PublicSupportCY170Pct
Public Support PY1700.73250PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePt II Ln 10FormAndLineReferenceDesc
ExplanationOther Income Part II, Line 10 Description: CONTRACT REVENUE 2021: 30000. 2022: 0. 2023: 0. 2024: 0. 2025: 0. Description: OTHER SUPPORT 2021: 24633. 2022: 0. 2023: 0. 2024: 0. 2025: 0. Description: PPP LOAN FORGIVEN 2021: 189500. 2022: 0. 2023: 0. 2024: 0. 2025: 0. Description: MISCELLANEOUS (RECYLING) 2021: 0. 2022: 31585. 2023: 7223. 2024: 3738. 2025: 29876.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$25,201BeginningYearBalanceAmt
End Year Balance$25,201EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$22,909BeginningYearBalanceAmt
Contributions$250ContributionsAmt
Investment Earnings Or Losses$2,742InvestmentEarningsOrLossesAmt
Grants Or Scholarships$700GrantsOrScholarshipsAmt
End Year Balance$25,201EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$16,997BeginningYearBalanceAmt
Contributions$3,500ContributionsAmt
Investment Earnings Or Losses$3,112InvestmentEarningsOrLossesAmt
Grants Or Scholarships$700GrantsOrScholarshipsAmt
End Year Balance$22,909EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$16,519BeginningYearBalanceAmt
Contributions$3,500ContributionsAmt
Investment Earnings Or Losses-$3,022InvestmentEarningsOrLossesAmt
Grants Or Scholarships$0GrantsOrScholarshipsAmt
End Year Balance$16,997EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,010BeginningYearBalanceAmt
Contributions$3,250ContributionsAmt
Investment Earnings Or Losses$259InvestmentEarningsOrLossesAmt
Grants Or Scholarships$0GrantsOrScholarshipsAmt
End Year Balance$16,519EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$10,000OtherCostOrOtherBasisAmt
Book Value$10,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$283,326OtherCostOrOtherBasisAmt
Depreciation$5,885DepreciationAmt
Book Value$277,441BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$51,837OtherCostOrOtherBasisAmt
Depreciation$32,105DepreciationAmt
Book Value$19,732BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,425,746OtherCostOrOtherBasisAmt
Depreciation$2,858,909DepreciationAmt
Book Value$2,566,837BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,874,010TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$3,064,789TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$221,293DonatedServicesAndUseFcltsAmt
Revenue Not Reported$221,293RevenueNotReportedAmt
Revenue Subtotal$2,843,496RevenueSubtotalAmt
Total Revenue Per Form990$2,843,496TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,889,196TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$221,293DonatedServicesUseFcltsAmt
Expenses Not Reported$221,293ExpensesNotReportedAmt
Expenses Subtotal$2,667,903ExpensesSubtotalAmt
Total Expenses Per Form990$2,667,903TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonCHAD PREGRACKEPersonNm
Base Compensation Filing Org$158,788BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$5,000BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$27,000OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$10,506DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$3,042NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$204,336TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt I Line 7HOUSE RENT PAYMENTS 9,000
Pt I Line 7BUILDING RENT PAYMENTS 18,000

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonChad PregrackePersonNm
FieldValueIRS element (for citing)
Relationship DescriptionPresidentRelationshipDescriptionTxt
Transaction$27,000TransactionAmt
TransactionMonthly fair market rentTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Contribution2ContributionCnt
Noncash Contributions Rpt F990$66,292NoncashContributionsRptF990Amt
Method Of Determining RevenuesSALES PROCEEDSMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

DescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
BUILDING MATERIALS7$32,625DONOR VALUATION
EQUIPMENT2$9,764DONOR VALUATION
FUEL1$250DONOR VALUATION
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
OtherPART III, ITEM 4A - COMMUNITY RIVER CLEAN-UP PROJECTS COVERING SEVERAL WATERWAYS IN VARIOUS STATES.
OtherIN CONTINUING OUR QUEST TO IMPROVE THE CLEANLINESS AND QUALITY OF OUR NATIONS RIVERS WHILE ENGAGING CITIZENS IN THE PROCESS. LIVING LANDS & WATERS HAS REMOVED OVER 14 MILLION POUNDS OF DEBRIS THAT HAD BEEN IMPAIRING FISH, BIRD, AND WILDLIFE HABITAT AND POLUTING OUR WATERS. TOGETHER WITH A SUBSTANTIAL VOLUNTEER FORCE, THE LIVING LANDS & WATERS TEAM HAS HELPED CLEAN-UP 33 RIVERS IN 23 STATES.
OtherPART III, ITEM 4B - MILLION TREES PROJECT CONSISTING OF GROWING AND REPLANTING TREES AND REFORESTATION OF AREAS ALONG WATERWAYS.
OtherTHE MILLIONTREES PROJECT WAS INITIATED IN 2007 TO HELP FURTHER OUR MISSION TO PROTECT, PRESERVE AND RESTORE THE NATURAL ENVIRONMENT OF OUR NATIONS MAJOR RIVERS AND THEIR WATERSHEDS. OUR MISSION IS TO NOT ONLY CLEAN UP THE RIVERWAYS, BUT TO ALSO ENHANCE THE WATERSHED BY PLANTING NATIVE TREES AND REMOVING INVASIVE PLANTS. PROJECT GOALS ARE TO RE-ESTABLISH NATIVE, NUT-BEARING, HARDWOOD TREES ALONG WATERWAYS AND WITHIN COMMUNITIES, PROVIDE SHELTER AND A VIABLE FOOD SOURCE FOR WILDLIFE AND MIGRATORY BIRDS, INCREASE BIODIVERSITY, HELP REDUCE EROSION AND RUN-OFF, IMPROVE WATER AND AIR QUALITY AND CREATE AN AWARENESS REGARDING THE VALUE OF PLANTING NATIVE HARDWOODS. THE LARGEST LAND RESTORATION PROJECT IN IDOT HISTORY TOTALING 28 ACRES, THE I-80 RESTORATION PROJECT FOCUSES ON RESTORING TWO TRACKS OF LAND INTO A NATIVE PRAIRIE. THIS HIGHLY VISIBLE PROPERTY IS SITUATED WHERE INTERSTATE 80 CROSSES THE MISSISSIPPI RIVER IN ILLINOIS AND CAN BE VIEWED FROM THE ILLINOIS WELCOME CENTER, WHICH OVERLOOKS THE BEAUTIFUL MISSISSIPPI RIVER VALLEY. NOT ONLY THAT, NEARLY 200 YEARS AGO, ILLINOIS USED TO BE 60% PRAIRIE. OF THE NEARLY 22 MILLION ACRES OF PRAIRIE THAT WAS IN THE STATE IN THE 1820S, ONLY .01% IS LEFT TODAY. THIS DECREASE IN PRAIRIE HAS RESULTED IN HABITAT LOSS FOR NATIVE ANIMALS SUCH AS BISON, DEER, BIRDS AND MANY MORE. RESTORING THIS PARCEL OF LAND TO ITS NATIVE LANDSCAPE WILL PROVIDE COUNTLESS BENEFITS TO THE LOCAL ECOSYSTEM AND RAISE AWARENESS AMONG THE PUBLIC OF THIS ENDANGERED ECOSYSTEM.
OtherPART III, ITEM 4B - REMOVAL OF INVASIVE SPECIES ALONG THE INTERSTATE 80 CORRIDOR. REPLANTING AND REFORESTATION ALONG THIS HIGHWAY.
OtherLIVING LANDS & WATERS OFFERS FREE EDUCATIONAL WORKSHOPS FOR STUDENTS, TEACHERS, AND EDUCATORS HELD ON LIVING LANDS & WATERS FLOATING CLASSROOM, HEADQUARTERS, AND GARBAGE BARGES. HANDS-ON PROGRAMS FOCUS ON RIVER ECOLOGY, HISTORY, NAVIGATION, CULTURE, AND STEWARDSHIP. THE FLOATING CLASSROOM GIVES PARTICIPANTS THE OPPORTUNITY TO EXPERIENCE THE RIVER FIRSTHAND, LEARN ABOUT ITS VALUE AND IMPORTANCE TO OUR NATION, AND DISCOVER HOW THEY CAN HELP PRESERVE IT FOR THE FUTURE. LIVING LANDS & WATERS ALSO CONDUCTS EDUCATIONAL OUTREACH IN CLASSROOMS AND OFFERS SUMMER CAMP OPPORTUNITIES THROUGHOUT THE YEAR.
Pt VI, Line 11bTHE COMPLETED FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE FILING.
Pt VI, Line 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST. ANNUAL FINANCIAL STATEMENTS AVAILABLE ON ORGANIZATIONS WEBSITE.
Pt VI, Line 12cTHE FINANCE MANAGER REVIEWS ALL INVOICES FOR ANY POSSIBLE CONFLICTS OF INTEREST. IF NECESSARY, ANY CONFLICTS ARE DISCUSSED WITH THE BOARD.
Pt VI, Line 2THE ORGANIZATION MAINTAINS ACCOUNTS AT THIS BANK.
Pt XII, Line 2cINDEPENDENT ACCOUNTANT COMPILES FINANCIAL STATEMENTS EACH MONTH. BOARD REVIEWS AND ACCEPTS STATEMENTS. BOARD REVIEWS AND ACCEPTS AUDIT UPON COMPLETION.
Pt VI, Line 15aTHE ORGANIZATIONS CEO COMPENSATION IS REVIEWED AND APPROVED BY THE GOVERNING BODY (BOARD) ANNUALLY.
Pt VI, Line 15bOTHER EMPLOYEES COMPENSATION IS REVEIWED AND APPROVED BY THE GOVERNING BODY (BOARD) ANNUALLY.
Form 990, Part III, Line 4dEDUCATION OF THE PUBLIC ABOUT THE ENVIRONMENT/ECOLOGY 329292. 0. 0.

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