LAND CONSERVANCY OF WEST MICHIGAN: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LAND CONSERVANCY OF WEST MICHIGAN (EIN 38-2363129)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-06
- IRS object ID
- 202510969349300101
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-06T08:52:38-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273608906 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | James H Quist CPA PLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 Avon Ave SW | AddressLine1Txt |
| City | Wyoming | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49519 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382363129 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Land Conservancy of West Michigan | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAND | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 Ann Street NW Suite 102 | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49504 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kim Karn | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 6164519476 | PhoneNum |
| Signature | 2025-03-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James H Quist CPA | PreparerPersonNm |
| PTIN | P00958612 | PTIN |
| Phone | 6164435344 | PhoneNum |
| Preparation | 2025-03-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kim Karn | PrincipalOfficerNm |
| Gross Receipts | $2,939,278 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | naturenearby.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | The Land Conservancy of West Michigan exists to help people protect, enjoy and care for natural land in West Michigan. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 138 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,086,001 | PYContributionsGrantsAmt |
| CY Contributions Grants | $716,108 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $46,598 | CYProgramServiceRevenueAmt |
| PY Investment Income | $335,704 | PYInvestmentIncomeAmt |
| CY Investment Income | $136,174 | CYInvestmentIncomeAmt |
| PY Other Revenue | $277,702 | PYOtherRevenueAmt |
| CY Other Revenue | $48,207 | CYOtherRevenueAmt |
| PY Total Revenue | $2,699,407 | PYTotalRevenueAmt |
| CY Total Revenue | $947,087 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $590,768 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $710,165 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $82,304 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,130,133 | PYOtherExpensesAmt |
| CY Other Expenses | $678,962 | CYOtherExpensesAmt |
| PY Total Expenses | $1,720,901 | PYTotalExpensesAmt |
| CY Total Expenses | $1,389,127 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $978,506 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$442,040 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,376,135 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,463,264 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $41,547 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $195,133 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,334,588 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,268,131 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Land Conservancy of West Michigan exists to help people protect, enjoy and care for natural land in West Michigan. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $476,442 | ExpenseAmt |
| Desc | The Land Conservancy is Keeping Nature Nearby by permanently preserving land that is important to West Michigans quality of life and environment. We do this by (1) establishing conservancy-owned nature preserves that are open to the public, (2) working with landowners to create conservation easements that protect natural habitats and open spaces on private property and (3) working in partnership with government agencies and communities to create parks and natural areas open to the public for their enjoyment and study of nature. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $271,551 | ExpenseAmt |
| Revenue | $46,208 | RevenueAmt |
| Desc | The Land Conservancy of West Michigan works with contractors, interns and volunteers in stewardship activities that provide for the management and restoration of our diverse network of dune, grassland, wetland and forested preserved lands. We coordinate with area schools, businesses and organizations to provide research, service learning and hands-on field opportunities at our preserves. We organize and lead workshops and trainings for the benefit of the public. These provide the tools and inspiration for all citizens to become better stewards of their community. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $249,641 | ExpenseAmt |
| Revenue | $390 | RevenueAmt |
| Desc | The Land Conservancy provides outreach and communications to key audiences throughout our service area. We raise community and member awareness of West Michigan land protection and stewardship issues through events, newsletters, presentations, media relations, direct mail, website and social media. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $997,634 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kim Karn | PersonNm |
| Phone | 6164519476 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 Ann Street NW Suite 102 | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49504 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Kim Karn | |||||||
| Executive Director | 40.00 | 0.00 | Yes (X) | $88,385 | $0 | $6,706 | |
| Tom Roe | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| David Marquardt | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Amy Kenny | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Jonathan Prins | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Eric VanTongeren | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Myron Erickson | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Steven Rice | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Barbara Griffin | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Bill Lawrence | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Margrethe Kearney | |||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Cindy Angerer | |||||||
| Board Chair | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| John Fox | |||||||
| Vice Chair | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Carmen Briggs | |||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| John Scholtz | |||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $88,385 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,706 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $716,108 | AllOtherContributionsAmt |
| Noncash Contributions | $5,282 | NoncashContributionsAmt |
| Total Contributions | $716,108 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Nature preserve mgmt | 531390 | $46,208 | $46,208 |
| Special events | 900099 | $390 | $390 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $46,598 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $127,798 | TotalRevenueColumnAmt |
| Exclusion | $127,798 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,600,567 | SecuritiesAmt |
| Other | $400,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,507,191 | SecuritiesAmt |
| Other | $485,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $93,376 | SecuritiesAmt |
| Other | -$85,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,376 | TotalRevenueColumnAmt |
| Exclusion | $8,376 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,207 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,207 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $48,207 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $947,087 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $94,805 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $136,174 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,885 | TotalAmt |
| Program Services | $21,926 | ProgramServicesAmt |
| Management And General | $58,731 | ManagementAndGeneralAmt |
| Fundraising | $17,228 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520,289 | TotalAmt |
| Program Services | $461,469 | ProgramServicesAmt |
| Management And General | $5,202 | ManagementAndGeneralAmt |
| Fundraising | $53,618 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,812 | TotalAmt |
| Program Services | $36,353 | ProgramServicesAmt |
| Management And General | $8,459 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,179 | TotalAmt |
| Program Services | $36,860 | ProgramServicesAmt |
| Management And General | $4,994 | ManagementAndGeneralAmt |
| Fundraising | $5,325 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,708 | TotalAmt |
| Program Services | $4,760 | ProgramServicesAmt |
| Management And General | $20,948 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,323 | TotalAmt |
| Program Services | $500 | ProgramServicesAmt |
| Management And General | $1,823 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,443 | TotalAmt |
| Management And General | $46,443 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,497 | TotalAmt |
| Management And General | $35,497 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,885 | TotalAmt |
| Program Services | $116,885 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,926 | TotalAmt |
| Program Services | $32,550 | ProgramServicesAmt |
| Management And General | $29,293 | ManagementAndGeneralAmt |
| Fundraising | $5,083 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,355 | TotalAmt |
| Program Services | $2,143 | ProgramServicesAmt |
| Management And General | $16,212 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,898 | TotalAmt |
| Program Services | $38,835 | ProgramServicesAmt |
| Management And General | $36,063 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,182 | TotalAmt |
| Program Services | $17,256 | ProgramServicesAmt |
| Management And General | $1,493 | ManagementAndGeneralAmt |
| Fundraising | $433 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,482 | TotalAmt |
| Program Services | $12,126 | ProgramServicesAmt |
| Management And General | $13,136 | ManagementAndGeneralAmt |
| Fundraising | $220 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,909 | TotalAmt |
| Program Services | $20,487 | ProgramServicesAmt |
| Management And General | $422 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,721 | TotalAmt |
| Program Services | $5,384 | ProgramServicesAmt |
| Management And General | $29,337 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Project expenses | $163,534 | $162,001 | $1,136 | $397 |
| Bad debt | $6,710 | $6,710 | ||
| Stewardship | $21,389 | $21,389 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,389,127 | TotalAmt |
| Program Services | $997,634 | ProgramServicesAmt |
| Management And General | $309,189 | ManagementAndGeneralAmt |
| Fundraising | $82,304 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,425 | BOYAmt |
| EOY | $383,536 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,471 | BOYAmt |
| EOY | $32,791 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,649 | BOYAmt |
| EOY | $89,452 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $10,343 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $485,000 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,185 | BOYAmt |
| EOY | $10,811 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,573,028 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $177,506 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,385,815 | BOYAmt |
| EOY | $12,395,522 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,421,243 | BOYAmt |
| EOY | $5,220,397 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,347 | BOYAmt |
| EOY | $320,412 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,376,135 | BOYAmt |
| EOY | $18,463,264 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,547 | BOYAmt |
| EOY | $47,675 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $147,458 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,547 | BOYAmt |
| EOY | $195,133 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,389,515 | BOYAmt |
| EOY | $4,427,976 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,945,073 | BOYAmt |
| EOY | $13,840,155 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,334,588 | BOYAmt |
| EOY | $18,268,131 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,376,135 | BOYAmt |
| EOY | $18,463,264 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$442,040 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $375,583 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,996,297 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,446,750 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,246,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,086,001 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $716,108 | CurrentTaxYearAmt |
| Total | $7,491,684 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,996,297 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,446,750 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,246,528 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,086,001 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $716,108 | CurrentTaxYearAmt |
| Total | $7,491,684 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $7,491,684 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $188,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $364,019 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $287,980 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $335,704 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $127,798 | CurrentTaxYearAmt |
| Total | $1,304,453 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,796,137 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $46,598 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.85170 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89270 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 125 | TotalEasementsCnt |
| Total Acreage | 9025.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 649.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $21,094 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $961,479 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $109,639 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $39,696 | OtherExpendituresAmt |
| Administrative Expenses | $7,272 | AdministrativeExpensesAmt |
| End Year Balance | $1,024,150 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $926,816 | BeginningYearBalanceAmt |
| Contributions | $620 | ContributionsAmt |
| Investment Earnings Or Losses | $34,043 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $961,479 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,102,155 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$175,339 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $926,816 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $914,766 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $187,389 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,102,155 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $929,975 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$15,209 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $914,766 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.78490 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.14790 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.06720 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $12,278,336 | InvestmentCostOrOtherBasisAmt |
| Book Value | $12,278,336 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $294,692 | OtherCostOrOtherBasisAmt |
| Depreciation | $177,506 | DepreciationAmt |
| Book Value | $117,186 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,395,522 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Split interest agreement | $150,870 |
| CSV Life Insurance | $19,988 |
| Deposits | $3,951 |
| Operating right of use asset | $145,603 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $320,412 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Operating lease liability | Desc |
| Amt | $147,458 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $147,458 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,287,173 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $375,583 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $375,583 | RevenueNotReportedAmt |
| Revenue Subtotal | $911,590 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $35,497 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $35,497 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $947,087 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,353,630 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,353,630 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $35,497 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $35,497 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,389,127 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Easement policy or policies (Part II, line 5) | The Land Conservancy has a written policy that states how the organization will monitor, inspect and handle violations and enforcement of conservation easements. The policy establishes the procedure the organization will follow in the event of a potential easement violation and the appropriate enforcement action. The policy prescribes actions staff will take in assessing and documenting a potential violation, and steps that will be taken by staff and board to resolve any violation, including possible legal action. The Land Conservancy uses the Michigan model conservation easement as the basis for its conservation easements. |
| Reports conservation easements (Part II, line 9) | The Conservancy assigns a value of $1 to donated and purchased easements and includes them in net assets with donor restrictions to be held in perpetuity. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | The audit committee reviews a draft of Form 990, after any changes are made, the full board is provided with a copy for board review before the 990 is filed. |
| Conflict of interest policy compliance Part VI line 12c | At every board meeting, the board will determine if any agenda item requiring board action poses an actual or potential conflict of interest with a covered person as determined by the board. The board shall act as follows:1 Approve such transaction, contract or project only after making specific findings that a more advantageous arrangement that would not give rise to a conflict is not reasonably possible, that the transaction is fair and benefits LCWM, the board has complete knowledge of the benefit to the conflicted member, and the conflicted member did not participate in the voting process.2 All such discussions and approval shall be recorded in the board meeting minutes. |
| CEO executive director top management comp Part VI line 15a | Compensation for the executive director is determined by research done by the governance committee of the board of directors (without the Executive Director) into the compensation rates in both the local area and the industry for similarly situated individuals. After consultation with the finance committee, the compensation rate is recommended for approval by the full board of directors. All discussions and deliberations are documented. |
| Governing documents etc available to public Part VI line 19 | The governing documents, conflict of interest policy and financial statements are made available to the public upon request. |
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