LAND CONSERVANCY OF WEST MICHIGAN: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LAND CONSERVANCY OF WEST MICHIGAN (EIN 38-2363129)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202401369349301220
- Schema version
- 2022v5.0
- 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 | 2024-05-15T07:35:34-04:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202955075 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fusion Financial Services | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 728 Cambridge Blvd | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | 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 AnnStreet NW STE 102 | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49504 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Karn | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 6164519476 | PhoneNum |
| Signature | 2024-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kimberly | PersonFirstNm |
| Person Last | Karn | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James Pike CMA | PreparerPersonNm |
| PTIN | P00611399 | PTIN |
| Phone | 6162429700 | PhoneNum |
| Preparation | 2024-05-15 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,699,407 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.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 helps people protect, enjoy and care for natural land in West Michigan | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 379 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,246,528 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,086,001 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $287,980 | PYInvestmentIncomeAmt |
| CY Investment Income | $335,704 | CYInvestmentIncomeAmt |
| PY Other Revenue | $86,427 | PYOtherRevenueAmt |
| CY Other Revenue | $277,702 | CYOtherRevenueAmt |
| PY Total Revenue | $1,620,935 | PYTotalRevenueAmt |
| CY Total Revenue | $2,699,407 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $553,421 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $590,768 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $47,145 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $385,588 | PYOtherExpensesAmt |
| CY Other Expenses | $1,130,133 | CYOtherExpensesAmt |
| PY Total Expenses | $939,009 | PYTotalExpensesAmt |
| CY Total Expenses | $1,720,901 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $681,926 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $978,506 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,408,545 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,376,135 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,463 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,547 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,356,082 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,334,588 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Land Conservancy of West Michigan helps people protect, enjoy and care for natural land in West Michigan | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $891,604 | ExpenseAmt |
| Desc | THE LAND CONSERVANCY WORKS WITH CONTRACTORS, INTERNS AND VOLUNTEERSIN 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 TO PROVIDE THE TOOLS AND INSPIRATION FOR ALL CITIZENS TO BECOME BETTER STEWARDS OF THEIR COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $477,498 | 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 ESTABLISHING CONSERVANCY-OWNED NATURE PRESERVES THAT ARE OPEN TO THE PUBLIC, WORKING WITH LANDOWNERS TO CREATE CONSERVATION EASEMENTS THAT PROTECT NATURAL HABITATS AND OPEN SPACES ON PRIVATE PROPERTY, AND THROUGH PARTNERSHIPS WITH GOVERNMENT AGENCIES AND COMMUNITIES TO CREATE PARKS AND NATURAL AREAS OPEN TO THE PUBLIC FOR THE ENJOYMENT AND STUDY OF NATURE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $210,898 | ExpenseAmt |
| 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 | $1,580,000 | 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 | false | 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 |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| 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 |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kimberly Karn | PersonNm |
| Phone | 6164519476 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 Ann Street NW Ste 102 | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49504 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| Kim Karns | ||||||||
| Executive Director | 40.00 | 0.00 | Yes (X) | $85,988 | $0 | $6,829 | ||
| Bill Lawrence | ||||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Amy Kenny | ||||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Steven Rice | ||||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Jonathan Prins | ||||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Barbara Griffin | ||||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Myron Erickson | ||||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| John Fox | ||||||||
| Director | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Cindy Angerer | ||||||||
| Chair | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Tom Roe | ||||||||
| Treasurer | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Danielle Parameter | ||||||||
| Secretary | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| John Scholtz | ||||||||
| Vice Chair | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $85,988 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,829 | 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 | $2,086,001 | AllOtherContributionsAmt |
| Total Contributions | $2,086,001 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $335,704 | TotalRevenueColumnAmt |
| Exclusion | $335,704 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Employee Retention Cr | 900099 | $221,663 | $221,663 |
| Service Fee | 900099 | $56,039 | $56,039 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $277,702 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,699,407 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $277,702 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $335,704 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,988 | TotalAmt |
| Program Services | $69,875 | ProgramServicesAmt |
| Management And General | $5,292 | ManagementAndGeneralAmt |
| Fundraising | $10,821 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $425,326 | TotalAmt |
| Program Services | $339,464 | ProgramServicesAmt |
| Management And General | $60,448 | ManagementAndGeneralAmt |
| Fundraising | $25,414 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,198 | TotalAmt |
| Program Services | $35,864 | ProgramServicesAmt |
| Management And General | $4,334 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,256 | TotalAmt |
| Program Services | $31,447 | ProgramServicesAmt |
| Management And General | $5,034 | ManagementAndGeneralAmt |
| Fundraising | $2,775 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,994 | TotalAmt |
| Program Services | $39,807 | ProgramServicesAmt |
| Fundraising | $1,187 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,157 | TotalAmt |
| Program Services | $27,857 | ProgramServicesAmt |
| Management And General | $11,307 | ManagementAndGeneralAmt |
| Fundraising | $993 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,557 | TotalAmt |
| Program Services | $50,331 | ProgramServicesAmt |
| Management And General | $85 | ManagementAndGeneralAmt |
| Fundraising | $141 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,190 | TotalAmt |
| Program Services | $9,255 | ProgramServicesAmt |
| Management And General | $1,682 | ManagementAndGeneralAmt |
| Fundraising | $253 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,252 | TotalAmt |
| Program Services | $9,252 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,535 | TotalAmt |
| Program Services | $29,535 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Project Direct Services | $394,607 | $394,359 | $137 | $111 |
| Contract Services | $507,488 | $507,488 | ||
| Dues & Subscription | $19,140 | $18,926 | $214 | |
| Other | $27,213 | $16,540 | $5,223 | $5,450 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,720,901 | TotalAmt |
| Program Services | $1,580,000 | ProgramServicesAmt |
| Management And General | $93,756 | ManagementAndGeneralAmt |
| Fundraising | $47,145 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $791,359 | BOYAmt |
| EOY | $326,425 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,643 | BOYAmt |
| EOY | $123,471 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,602 | BOYAmt |
| EOY | $451,649 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $485,000 | BOYAmt |
| EOY | $485,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,199 | BOYAmt |
| EOY | $10,185 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,542,412 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $156,597 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,753,509 | BOYAmt |
| EOY | $12,385,815 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,924,402 | BOYAmt |
| EOY | $4,421,243 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,831 | BOYAmt |
| EOY | $172,347 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,408,545 | BOYAmt |
| EOY | $18,376,135 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,463 | BOYAmt |
| EOY | $41,547 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,463 | BOYAmt |
| EOY | $41,547 | 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 | $3,756,320 | BOYAmt |
| EOY | $4,389,515 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,599,762 | BOYAmt |
| EOY | $13,945,073 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,356,082 | BOYAmt |
| EOY | $18,334,588 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,408,545 | BOYAmt |
| EOY | $18,376,135 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $978,506 | ReconcilationRevenueExpnssAmt |
| 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 | $3,976,903 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,996,297 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,446,750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,246,528 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,086,001 | CurrentTaxYearAmt |
| Total | $10,752,479 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,976,903 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,996,297 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,446,750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,246,528 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,086,001 | CurrentTaxYearAmt |
| Total | $10,752,479 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $10,752,479 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $115,640 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $188,952 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $364,019 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $287,980 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $335,704 | CurrentTaxYearAmt |
| Total | $1,292,295 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,044,774 | TotalSupportAmt |
| Public Support CY170 | 0.89270 | PublicSupportCY170Pct |
| 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 | 123 | TotalEasementsCnt |
| Total Acreage | 8895.00 | TotalAcreageCnt |
| Modified Easements | 1 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 784.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $29,747 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| 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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| 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 |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $922,108 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $7,867 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $929,975 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.78480 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.16350 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.05170 | 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 | $12,278,334 | InvestmentCostOrOtherBasisAmt |
| Book Value | $12,278,334 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $264,078 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $156,597 | DepreciationAmt |
| Book Value | $107,481 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,385,815 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Beneficial Interest | $134,392 |
| CSV of Life Insurance | $19,505 |
| Deposits | $18,450 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $172,347 | TotalBookValueOtherAssetsAmt |
| Total Rev Etc Audited Fincl Stmt | $2,699,407 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,699,407 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,699,407 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,720,901 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,720,901 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,720,901 | 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 HOW IT WILL ENFORCE CONSERVATION EASEMENTS. THE CONSERVATION EASEMENT VIOLATION POLICY WAS UPDATED AND APPROVED BY THE BOARD OF DIRECTORS ON 3/31/22. THIS POLICY ESTABLISHES THE PROCEDURE THE LAND CONSERVANCY OF WEST MICHIGAN WILL FOLLOW IN THE EVENT OF A POTENTIAL EASEMENT VIOLATION AND THE APPROPRIATE ENFORCEMENT ACTION. IT 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 PERMANENTLY RESTRICTED NET ASSETS. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | THE ACCOUNTING FIRM PROVIDES THE ORGANIZATION WITH A DRAFT COPY OF THE 990 FORM. THE AUDIT COMMITTEE, WHO IS APPROVED BY THE GOVERNING BOARD TO REVIEW THE FORM, MAKES ANY CORRECTIONS OR SUGGESTIONS AS NEEDED. THE ACCOUNTINGFIRM THEN REVISES THE FORM. THE FULL GOVERNING BOARD IS THEN PROVIDED WITH A COPY OF THE FORM. THE FULL GOVERNING BOARD REVIEWS AND APPROVES THE FORM BEFORE THE ACCOUNTING FIRM ELECTRONICALLY FILES IT |
| 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 A CONFLICT OF INTEREST FOR A COVERED PERSON.WHEN A TRANSACTION, CONTRACT OR PROJECT OF LCWM INVOLVES AN ACTUAL, POTENTIAL, OR PERCEIVED 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 NOTGIVE RISE TO A CONFLICT IS NOT REASONABLY POSSIBLE, 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 THEVOTING PROCESS.2. INCLUDE SUCH DISCUSSION AND APPROVAL IN THE BOARD MEETING MINUTES |
| CEO executive director top management comp Part VI line 15a | COMPENSATION PROCESS FOR TOP OFFICIAL RESEARCH CONDUCTED BY GOVERNANCE COMMITTEE OF BOARD OF DIRECTORS OF BOTH LOCAL COMPENSATION RATES, INDUSTRY RATES, AND CONSULTATION WITH THE FINANCE COMMITTEE. REPORT MADE AND COMPENSATION RATE RECOMMENDED AND APPROVED BY THE FULL BOARD OF DIRECTORS |
| Other officer or key employee compensation Part VI line 15b | THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION NOT COVERED UNDER THE POLICY EXPLAINED IN FORM 990, PART VI, LINE 15A |
| Governing documents etc available to public Part VI line 19 | GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST |
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