EARTH CONSERVANCY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- EARTH CONSERVANCY (EIN 23-2683110)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-04-18
- IRS object ID
- 202441099349300134
- Schema version
- 2023v5.0
- 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 | 2024-04-18T17:04:36-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 832620517 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KOHANSKI & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 MEADOW AVENUE STE C | AddressLine1Txt |
| City | SCRANTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232683110 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EARTH CONSERVANCY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EART | BusinessNameControlTxt |
| Phone | 5708233445 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SOUTH MAIN STREET | AddressLine1Txt |
| City | ASHLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18706 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERENCE J OSTROWSKI | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 5708233445 | PhoneNum |
| Signature | 2024-04-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TERENCE | PersonFirstNm |
| Person Last | OSTROWSKI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KELLEY LINDSAY CPA | PreparerPersonNm |
| PTIN | P01441227 | PTIN |
| Phone | 5709412248 | PhoneNum |
| Preparation | 2024-04-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TERENCE J OSTROWSKI | PrincipalOfficerNm |
| Gross Receipts | $11,346,564 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.EARTHCONSERVANCY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | EARTH CONSERVANCY IS A NONPROFIT ORGANIZATION COMMITTED TO THE RECLAMATION AND RETURN OF OVER 16,000 ACRES OF FORMER COAL COMPANY-OWNED LAND TO THE REGION. IT COLLABORATES WITH LOCAL COMMUNITIES, GOVERNMENT AGENCIES, EDUCATION INSTITUTIONS, AND THE PRIVATE SECTOR TO SPEARHEAD THE CREATION AND IMPLEMENTATION OF PLANS THAT RESTORE THE LANDS ECONOMIC, RECREATIONAL, RESIDENTIAL, AND ECOLOGICAL VALUE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,570,778 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,517,788 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $946,119 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,960,685 | CYProgramServiceRevenueAmt |
| PY Investment Income | $330,444 | PYInvestmentIncomeAmt |
| CY Investment Income | $518,973 | CYInvestmentIncomeAmt |
| PY Other Revenue | $26,935 | PYOtherRevenueAmt |
| CY Other Revenue | $14,800 | CYOtherRevenueAmt |
| PY Total Revenue | $2,874,276 | PYTotalRevenueAmt |
| CY Total Revenue | $5,012,246 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $890,434 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $945,079 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,278,072 | PYOtherExpensesAmt |
| CY Other Expenses | $4,840,259 | CYOtherExpensesAmt |
| PY Total Expenses | $5,178,506 | PYTotalExpensesAmt |
| CY Total Expenses | $5,785,338 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,304,230 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$773,092 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,704,256 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,658,802 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,022,867 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $299,333 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,681,389 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,359,469 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EARTH CONSERVANCY IS A NONPROFIT ORGANIZATION COMMITTED TO THE RECLAMATION AND RETURN OF OVER 16,000 ACRES OF FORMER COAL COMPANY-OWNED LAND TO THE REGION. IT COLLABORATES WITH LOCAL COMMUNITIES, GOVERNMENT AGENCIES, EDUCATION INSTITUTIONS, AND THE PRIVATE SECTOR TO SPEARHEAD THE CREATION AND IMPLEMENTATION OF PLANS THAT RESTORE THE LANDS ECONOMIC, RECREATIONAL, RESIDENTIAL, AND ECOLOGICAL VALUE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,009,215 | ExpenseAmt |
| Desc | EARTH CONSERVANCYS PRIMARY WORK IS RECLAMATION OF LEGACY MINE LANDS. EC BELIEVES THAT RECLAMATION CAN BRING ABOUT ENVIRONMENTAL RESTORATION, AS WELL AS ECONOMIC REVITALIZATION. IN THE LAST 24 YEARS, EC HAS RECLAIMED NEARLY 2,000 ACRES OF MINE-SCARRED LAND. IN TOTAL, OVER 10,000 ACRES OF EC'S ORIGINAL LAND HOLDINGS HAVE BEEN DIVESTED AND ARE NOW IN PRODUCTIVE USE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $332,206 | ExpenseAmt |
| Desc | EARTH CONSERVANCY OPERATES A REGIONAL COMPOST FACILITY IN NEWPORT TWP. THE COMPOST FACILITY ACCEPTS YARD WASTE FROM RESIDENTS, MUNICIPALITIES AND BUSINESSES TO BE RECYCLED AND CONVERTED INTO COMPOST MATERIAL. THIS PROCESS ALLOWS BIODEGRADABLE WASTE TO BE RECYCLED WITHOUT FILLING REGIONAL LANDFILLS. EARTH CONSERVANCY DOES NOT CHARGE RESIDENTS OR LOCAL MUNICIPALITIES TO DEPOSIT YARD WASTE. RESIDENTS, MUNICIPALITIES AND OTHER NOT FOR PROFITS CAN UTILIZE COMPOST MATERIAL FREE OF CHARGE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $290,960 | ExpenseAmt |
| Desc | EARTH CONSERVANCY IS COMMITTED TO RESTORING WATERWAYS WHICH HAVE BEEN NEGATIVELY IMPACTED FROM THE EFFECTS OF THE COAL MINING INDUSTRY. THE MOST PREVALENT NEGATIVE IMPACT OF THESE WATERWAYS HAS BEEN THE CREATION OF ACID MINE DRAINAGE. THIS REMEDIATION IS DONE PRIMARILY BY RESTORING DESTROYED STREAM CHANNELS AS WELL AS TREATING EXISTING STREAMS TO REDUCE THE AMOUNT OF AMD WHICH FLOWS THROUGH THESE STREAMS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $42,265 | ExpenseAmt |
| Desc | EARTH CONSERVANCY ALSO PROVIDES RECREATIONAL FACILITIES FOR THE COMMUNITY AS WELL AS A GARDEN WHERE RESIDENTS CAN GROW THEIR OWN PRODUCE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $42,265 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $4,674,646 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | Yes (true) | 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 | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 7 | 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (true) | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEOFFREY D SHAW | PersonNm |
| Phone | 5708233445 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 SOUTH MAIN STREET | AddressLine1Txt |
| City | ASHLEY | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18706 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KELLY M CIRAVOLO | ||||||
| CHAIRPERSON | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| THOMAS E LAWSON | ||||||
| VICE CHAIRPE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DARYL PAWLUSH | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSEPH A FRANK JR | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TERENCE J OSTROWSKI | ||||||
| PRESIDENT/CE | 40.00 | Yes (X) | $153,321 | $0 | $36,973 | |
| GEOFFREY D SHAW | ||||||
| EXEC. ADMINI | 40.00 | Yes (X) | $122,773 | $0 | $27,865 | |
| JOHN E CAVANAUGH JR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HOLLY T FREDERICK | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH C HILLAN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL J HIRTHLER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL A JOHNSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS P LEARY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| FR THOMAS P LOONEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN YUDICHAK | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $276,094 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $64,838 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LINDE CORPORATION | |||||
| 118 ARMSTRONG RD | PITTSTON | PA | 18640 | CONTRACTOR | $2,406,431 |
| RUTLEDGE EXCAVATING | |||||
| 88 GALILEE RD | TYLER HILL | PA | 18469 | CONTRACTOR | $296,999 |
| N & B ENTERPRISES INC | |||||
| 484 SHOEMAKER AVE | WEST WYOMING | PA | 18644 | CONTRACTOR | $273,635 |
| ALBERT GEORGE M PE LLC | |||||
| 30 MARKET STREET | PITTSTON | PA | 18640 | CONSULTING | $104,938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,517,788 | GovernmentGrantsAmt |
| Total Contributions | $2,517,788 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF LAND | 237210 | $1,878,512 | $1,878,512 |
| COMPOST FACILITY | 562219 | $82,173 | $82,173 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,960,685 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $554,830 | TotalRevenueColumnAmt |
| Exclusion | $554,830 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,800 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,800 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,800 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,800 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,298,461 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,334,318 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$35,857 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$35,857 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$35,857 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GAIN ON SALE OF ASSETS | Desc |
| Total Revenue Column | $7,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,012,246 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,939,628 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $554,830 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,094 | TotalAmt |
| Management And General | $276,094 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,401 | TotalAmt |
| Program Services | $270,717 | ProgramServicesAmt |
| Management And General | $125,684 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,961 | TotalAmt |
| Management And General | $31,961 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $191,125 | TotalAmt |
| Management And General | $191,125 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,498 | TotalAmt |
| Program Services | $92,612 | ProgramServicesAmt |
| Management And General | -$43,114 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,008 | TotalAmt |
| Management And General | $15,008 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,701 | TotalAmt |
| Program Services | $148,548 | ProgramServicesAmt |
| Management And General | $59,153 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,022 | TotalAmt |
| Program Services | $419 | ProgramServicesAmt |
| Management And General | $2,603 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,856 | TotalAmt |
| Management And General | $25,856 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,411 | TotalAmt |
| Program Services | $22,095 | ProgramServicesAmt |
| Management And General | $28,316 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,421 | TotalAmt |
| Program Services | $1,664 | ProgramServicesAmt |
| Management And General | $6,757 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,220 | TotalAmt |
| Program Services | $58,629 | ProgramServicesAmt |
| Management And General | $94,591 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,769 | TotalAmt |
| Management And General | $119,769 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FIELD SERVICES AND SUPPLY | $2,681,015 | $2,669,237 | $11,778 |
| COGS | $1,377,984 | $1,377,984 | |
| MISCELLANEOUS | $82,920 | $82,920 | |
| REPAIRS AND MAINTENANCE | $74,028 | $32,623 | $41,405 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,904 | TotalAmt |
| Program Services | $118 | ProgramServicesAmt |
| Management And General | $40,786 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,785,338 | TotalAmt |
| Program Services | $4,674,646 | ProgramServicesAmt |
| Management And General | $1,110,692 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $278,000 | BOYAmt |
| EOY | $171,984 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,675 | BOYAmt |
| EOY | $109,746 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,944 | BOYAmt |
| EOY | $674,866 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,420 | BOYAmt |
| EOY | $349,682 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,632 | BOYAmt |
| EOY | $111,930 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,555,650 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,602,097 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,139,384 | BOYAmt |
| EOY | $953,553 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,811,160 | BOYAmt |
| EOY | $22,939,723 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,667,041 | BOYAmt |
| EOY | $6,347,318 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,704,256 | BOYAmt |
| EOY | $31,658,802 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $825,888 | BOYAmt |
| EOY | $106,354 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,979 | BOYAmt |
| EOY | $192,979 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,022,867 | BOYAmt |
| EOY | $299,333 | 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 | $30,681,389 | BOYAmt |
| EOY | $31,359,469 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,681,389 | BOYAmt |
| EOY | $31,359,469 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,704,256 | BOYAmt |
| EOY | $31,658,802 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$773,092 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,519,932 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$68,760 | InvestmentExpenseAmt |
| 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,663,321 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,317,347 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,866,288 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,570,778 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,517,788 | CurrentTaxYearAmt |
| Total | $10,935,522 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,622,167 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,295 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,979,430 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $973,054 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,975,485 | CurrentTaxYearAmt |
| Total | $14,656,431 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,285,488 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,423,642 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,845,718 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,543,832 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,493,273 | CurrentTaxYearAmt |
| Total | $25,591,953 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $25,591,953 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $318,275 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $311,136 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $341,007 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $517,066 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $554,830 | CurrentTaxYearAmt |
| Total | $2,042,314 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $318,275 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $311,136 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $341,007 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $517,066 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $554,830 | CurrentTaxYearAmt |
| Total | $2,042,314 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,603,763 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,734,778 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,186,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,060,898 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,048,103 | CurrentTaxYearAmt |
| Total | $27,634,267 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92610 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95970 | PublicSupportPY509Pct |
| Investment Income CY | 0.07000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,092 | OtherCostOrOtherBasisAmt |
| Book Value | $43,092 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $492,721 | OtherCostOrOtherBasisAmt |
| Depreciation | $336,065 | DepreciationAmt |
| Book Value | $156,656 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $823,325 | OtherCostOrOtherBasisAmt |
| Depreciation | $538,155 | DepreciationAmt |
| Book Value | $285,170 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,196,512 | OtherCostOrOtherBasisAmt |
| Depreciation | $727,877 | DepreciationAmt |
| Book Value | $468,635 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $953,553 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| LAND HELD FOR SALE & RECLAMATION | $6,266,479 |
| PREPAID CLOSING COSTS | $80,839 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,347,318 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ESCROW DEPOSITS | Desc |
| Amt | $192,979 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $192,979 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,463,418 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,519,932 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,519,932 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,943,486 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $68,760 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $68,760 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,012,246 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,785,338 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,785,338 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,785,338 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE CONSERVANCY QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS A PENNSYLVANIA NONPROFIT CORPORATION. ACCORDINGLY, THE ORGANIZATION IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE CONSERVANCY'S TAX POSITIONS AND CONCLUDED THAT THE CONSERVANCY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE CONSERVANCY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE DECEMBER 31, 2020. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| TERENCE J OSTROWSKI | ||||
| PRESIDENT/CEO | $153,321 | $7,614 | $29,359 | $190,294 |
| GEOFFREY D SHAW | ||||
| EXEC. ADMINISTRATOR | $122,773 | $5,894 | $21,971 | $150,638 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | EARTH CONSERVANCY IS A NONPROFIT ORGANIZATION COMMITTED TO THE RECLAMATION AND RETURN OF OVER 16,000 ACRES OF FORMER COAL COMPANY-OWNED LAND TO THE REGION. IT COLLABORATES WITH LOCAL COMMUNITIES, GOVERNMENT AGENCIES, EDUCATION INSTITUTIONS, AND THE PRIVATE SECTOR TO SPEARHEAD THE CREATION AND IMPLEMENTATION OF PLANS THAT RESTORE THE LANDS ECONOMIC, RECREATIONAL, RESIDENTIAL, AND ECOLOGICAL VALUE. |
| FORM 990, PAGE 2, PART III, LINE 4D | EARTH CONSERVANCY ALSO PROVIDES RECREATIONAL FACILITIES FOR THE COMMUNITY AS WELL AS A GARDEN WHERE RESIDENTS CAN GROW THEIR OWN PRODUCE. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE BYLAWS OF EARTH CONSERVANCY RESERVE CERTAIN FUNDAMENTAL DECISIONS TO A VOTE OF THREE MEMBERS. THESE DECISIONS INCLUDE (I) THE SALE OF REAL ESTATE WITH A VALUE THAT EXCEEDS 50,000. (II) BORROWING WHICH EXCEEDS 500,000. (III) CONSOLIDATION OR MERGER OR (IV) THE SALE, LEASE, EXCHANGE, ENCUMBRANCING OR OTHER DIPOSITION OF: (A) ALL OR SUBSTANTIALLY ALL OF THE NON-REAL ESTATE PROPERTY ASSETS OF THE CORPORTATION; (B) ANY SINGLE NON REAL ESTATE ASSET WITH A VALUE THAT EXCEEDS 500,000; (C) AUTHORIZING VOLUNTARY DISSOLUTION OF THE CORPORATION; (D) ADOPTING A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE CORPORATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE PROPOSED 990 IS PRESENTED TO EVERY MEMBER OF THE BOARD DURING THE FIRST QUARTER BOARD MEETING. DURING THE MEETING, THE RETURN IS DISCUSSED AND RECOMMENDATIONS FOR MODIFICATIONS ARE MADE. AFTER ALL MODIFICATIONS ARE MADE, THE TAX RETURN IS FILED TIMELY. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IN ADDITION TO THE DISTRIBUTION OF THE CONFLICT OF INTEREST POLICY, AN ANNUAL WRITTEN COMMUNICATION IS DISTRIBUTED REITERATING THAT A CONFLICT OF INTEREST EXISTS WHEN AN INDIVIDUAL HAS A PERSONAL INTEREST THAT MAY INFLUENCE HIM OR HER WHEN MAKING A DECISION FOR THE ORGANIZATION. MEMBERS OF THE BOARD ARE ADVISED THAT THE KEY IS NOT TO AVOID ALL POSSIBLE CONFLICT OF INTEREST SITUATIONS, BUT RATHER TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST ON A TIMELY BASIS. FOR THIS REASON, THE ORGANIZATION PERIODICALLY REQUIRES THAT A WRITTEN DECLARATION OF AFFILIATION IS COMPLETED AND RETURNED FOR REVIEW BY MEMBERS OF THE BOARD OF DIRECTORS AND MANAGEMENT AS NECESSARY. ADDITIONALLY, A WRITTEN SUMMATION OF FAMILY OR BUSINESS RELATIONSHIPS AMONG OFFICERS, DIRECTORS OR KEY EMPLOYEES IS OBTAINED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING THE ANNUAL COMPENSATION FOR THE CEO. THE COMMITTEE PROVIDES WRITTEN DOCUMENTATION THAT IT HAS CONSIDERED; (1) WHETHER ADEQUATE CAPITAL HAS BEEN ACQUIRED TO ENABLE SIGNIFICANT ACCOMPLISHMENTS, CONSISTENT WITH THE MISSION OF EARTH CONSERVANCY; (2) WHETHER THERE IS A DEMONSTRATED WILLINGNESS TO TAKE REASONABLE RISKS TO MEET MISSION OBJECTIVES; (3) WHETHER OPERATING ACCOMPLISHMENTS HAVE BEEN SATISFACTORY; (4) WHETHER COMMUNICATION AND INVOLVEMENT WITH THE BOARD AND ITS COMMITTEES HAVE BEEN TIMELY AND PURPOSEFUL; AND THAT (5) THE COMPENSATION IS REASONABLE BASED UPON THE LEVEL OF EXPERIENCE AND PERFORMANCE OF THE INDIVIDUAL IN RELATIONSHIP TO OTHER INDIVIDUALS WITH COMPARABLE RESPONSIBILITIES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING THE ANNUAL COMPENSATION FOR THE OTHER OFFICERS. THE COMMITTEE PROVIDES WRITTEN DOCUMENTATION THAT IT HAS CONSIDERED; (1) WHETHER ADEQUATE CAPITAL HAS BEEN ACQUIRED TO ENABLE SIGNIFICANT ACCOMPLISHMENTS, CONSISTENT WITH THE MISSION OF EARTH CONSERVANCY; (2) WHETHER THERE IS A DEMONSTRATED WILLINGNESS TO TAKE REASONABLE RISKS TO MEET MISSION OBJECTIVES; (3) WHETHER OPERATING ACCOMPLISHMENTS HAVE BEEN SATISFACTORY; (4) WHETHER COMMUNICATION AND INVOLVEMENT WITH THE BOARD AND ITS COMMITTEES HAVE BEEN TIMELY AND PURPOSEFUL; AND THAT (5) THE COMPENSATION IS REASONABLE BASED UPON THE LEVEL OF EXPERIENCE AND PERFORMANCE OF THE INDIVIDUAL IN RELATIONSHIP TO OTHER INDIVIDUALS WITH COMPARABLE RESPONSIBILITIES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | EARTH CONSERVANCY'S FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION DURING EARTH CONSERVANCY'S NORMAL OPERATING HOURS. ADDITIONALLY, ITS 990 IS AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG |