2024-04-18T17:04:36-04:00 2023-12-31 832620517 KOHANSKI & CO PC 4 MEADOW AVENUE STE C SCRANTON PA 18505 990 2023-01-01 232683110 EARTH CONSERVANCY EART 5708233445 101 SOUTH MAIN STREET ASHLEY PA 18706 TERENCE J OSTROWSKI PRESIDENT/CEO 5708233445 2024-04-17 true TERENCE OSTROWSKI 999009999 false KELLEY LINDSAY CPA P01441227 5709412248 2024-04-17 2023 2023-04-26 12:10:37Z TERENCE J OSTROWSKI 11346564 false X WWW.EARTHCONSERVANCY.ORG X 1991 PA 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. 12 12 7 0 1570778 2517788 946119 1960685 330444 518973 26935 14800 2874276 5012246 10000 0 0 890434 945079 0 0 4278072 4840259 5178506 5785338 -2304230 -773092 31704256 31658802 1022867 299333 30681389 31359469 X 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. false false 4009215 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. 332206 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. 290960 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. 42265 EARTH CONSERVANCY ALSO PROVIDES RECREATIONAL FACILITIES FOR THE COMMUNITY AS WELL AS A GARDEN WHERE RESIDENTS CAN GROW THEIR OWN PRODUCE. 42265 4674646 true false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 7 0 true 7 true false false false false false false false false false false false false false false X 12 12 false false false false false false true true true false false true true true true true true true true false X X GEOFFREY D SHAW 5708233445 101 SOUTH MAIN STREET ASHLEY PA 18706 KELLY M CIRAVOLO CHAIRPERSON 2.00 X X 0 0 0 THOMAS E LAWSON VICE CHAIRPE 2.00 X X 0 0 0 DARYL PAWLUSH SECRETARY 2.00 X X 0 0 0 JOSEPH A FRANK JR TREASURER 2.00 X X 0 0 0 TERENCE J OSTROWSKI PRESIDENT/CE 40.00 X 153321 0 36973 GEOFFREY D SHAW EXEC. ADMINI 40.00 X 122773 0 27865 JOHN E CAVANAUGH JR DIRECTOR 2.00 X 0 0 0 HOLLY T FREDERICK DIRECTOR 2.00 X 0 0 0 JOSEPH C HILLAN DIRECTOR 2.00 X 0 0 0 MICHAEL J HIRTHLER DIRECTOR 2.00 X 0 0 0 MICHAEL A JOHNSON DIRECTOR 2.00 X 0 0 0 THOMAS P LEARY DIRECTOR 2.00 X 0 0 0 FR THOMAS P LOONEY DIRECTOR 2.00 X 0 0 0 JOHN YUDICHAK DIRECTOR 2.00 X 0 0 0 276094 64838 2 false true false LINDE CORPORATION 118 ARMSTRONG RD PITTSTON PA 18640 CONTRACTOR 2406431 RUTLEDGE EXCAVATING 88 GALILEE RD TYLER HILL PA 18469 CONTRACTOR 296999 N & B ENTERPRISES INC 484 SHOEMAKER AVE WEST WYOMING PA 18644 CONTRACTOR 273635 ALBERT GEORGE M PE LLC 30 MARKET STREET PITTSTON PA 18640 CONSULTING 104938 4 2517788 2517788 SALE OF LAND 237210 1878512 1878512 COMPOST FACILITY 562219 82173 82173 1960685 554830 554830 7800 7800 7800 7800 6298461 6334318 -35857 -35857 -35857 GAIN ON SALE OF ASSETS 7000 7000 7000 5012246 1939628 554830 276094 276094 396401 270717 125684 31961 31961 191125 191125 49498 92612 -43114 15008 15008 207701 148548 59153 3022 419 2603 25856 25856 50411 22095 28316 8421 1664 6757 153220 58629 94591 119769 119769 FIELD SERVICES AND SUPPLY 2681015 2669237 11778 COGS 1377984 1377984 MISCELLANEOUS 82920 82920 REPAIRS AND MAINTENANCE 74028 32623 41405 40904 118 40786 5785338 4674646 1110692 0 278000 171984 129675 109746 568944 674866 48420 349682 61632 111930 2555650 1602097 1139384 953553 21811160 22939723 7667041 6347318 31704256 31658802 825888 106354 196979 192979 1022867 299333 X 30681389 31359469 30681389 31359469 31704256 31658802 -773092 1519932 -68760 X false true X true true true X 3663321 1317347 1866288 1570778 2517788 10935522 1622167 106295 9979430 973054 1975485 14656431 5285488 1423642 11845718 2543832 4493273 25591953 25591953 318275 311136 341007 517066 554830 2042314 318275 311136 341007 517066 554830 2042314 5603763 1734778 12186725 3060898 5048103 27634267 0.92610 0.95970 0.07000 0.04000 X 43092 43092 492721 336065 156656 823325 538155 285170 1196512 727877 468635 953553 LAND HELD FOR SALE & RECLAMATION 6266479 PREPAID CLOSING COSTS 80839 6347318 ESCROW DEPOSITS 192979 192979 X 6463418 1519932 1519932 4943486 68760 68760 5012246 5785338 5785338 5785338 SCHEDULE D, PAGE 3, PART X 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. X X X false false false false false false false false false TERENCE J OSTROWSKI PRESIDENT/CEO 153321 7614 29359 190294 GEOFFREY D SHAW EXEC. ADMINISTRATOR 122773 5894 21971 150638 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