INDIAN RIVER LAND TR INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- INDIAN RIVER LAND TR INC (EIN 65-0059649)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202421349349302392
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T10:12:51-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383635706 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5070 HIGHWAY A1A STE 250 | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | 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 | 650059649 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INDIAN RIVER LAND TRUST INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INDI | BusinessNameControlTxt |
| Phone | 7727940701 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3150 CARDINAL DR STE 201 | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENNETH GRUDENS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7727940701 | PhoneNum |
| Signature | 2024-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KENNETH | PersonFirstNm |
| Person Last | GRUDENS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEBORAH A CRUM CPA | PreparerPersonNm |
| PTIN | P00282890 | PTIN |
| Phone | 7722348484 | PhoneNum |
| Preparation | 2024-01-29 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | 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) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | KENNETH GRUDENS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3150 CARDINAL DR STE 201 | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,621,965 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IRLT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROTECT, IMPROVE, PROVIDE ACCESS TO, AND PROMOTE THE PRESERVATION OF WATERWAYS, OPEN SPACES, AND GREEN PLACES IN INDIAN RIVER COUNTY FOR THE BENEFIT OF ALL TODAY AND TOMORROW. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 90 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,854,427 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,131,935 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $160,787 | PYInvestmentIncomeAmt |
| CY Investment Income | $590,865 | CYInvestmentIncomeAmt |
| PY Other Revenue | $277,899 | PYOtherRevenueAmt |
| CY Other Revenue | $799,686 | CYOtherRevenueAmt |
| PY Total Revenue | $3,293,113 | PYTotalRevenueAmt |
| CY Total Revenue | $3,522,486 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $489,387 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $553,815 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $110,482 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $508,578 | PYOtherExpensesAmt |
| CY Other Expenses | $547,825 | CYOtherExpensesAmt |
| PY Total Expenses | $997,965 | PYTotalExpensesAmt |
| CY Total Expenses | $1,101,640 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,295,148 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,420,846 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,649,785 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,187,395 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,673 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,974 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,625,112 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,162,421 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROTECT, IMPROVE, PROVIDE ACCESS TO, AND PROMOTE THE PRESERVATION OF WATERWAYS, OPEN SPACES, AND GREEN PLACES IN INDIAN RIVER COUNTY FOR THE BENEFIT OF ALL TODAY AND TOMORROW. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $754,577 | ExpenseAmt |
| Desc | THE INDIAN RIVER LAND TRUST ACQUIRES UNDEVELOPED CONSERVATION PROPERTIES AND CONDUCTS RESTORATION OF THEIR COASTAL WETLANDS AND ADJOINING UPLAND AREAS IN ORDER TO PRESERVE WILDLIFE HABITAT, PROTECT SCENIC WATERFRONT AND PROVIDE PUBLIC ACCESS FOR RECREATION AND EDUCATION. | Desc |
| Total Program Service Expenses | $754,577 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENNETH GRUDENS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7727940701 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3150 CARDINAL DR STE 201 | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GREGG CASALINO | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEG STEINER | ||||||
| VICE CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTOPHER RYAN | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID A SMITH | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTT ALEXANDER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JANET ALFORD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM BEARDSLEE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THEODORE BRICKMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES CRAMB | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NED DAYTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES R DYREBY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH GILLICK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH HUBER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER H MARINE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHEILA MARSHALL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD MICHAEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATE MOOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER MOOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEE MOORE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID MOULTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENNETH GRUDENS | ||||||
| EXECUTIVE DIRECTOR | 45.00 | Yes (X) | $126,634 | $0 | $29,146 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $126,634 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $29,146 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $270,711 | MembershipDuesAmt |
| Government Grants | $54,290 | GovernmentGrantsAmt |
| All Other Contributions | $1,806,934 | AllOtherContributionsAmt |
| Noncash Contributions | $113,842 | NoncashContributionsAmt |
| Total Contributions | $2,131,935 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $553,665 | TotalRevenueColumnAmt |
| Exclusion | $553,665 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $37,200 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $37,200 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,200 | TotalRevenueColumnAmt |
| Exclusion | $37,200 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $399,165 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $99,479 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $299,686 | TotalRevenueColumnAmt |
| Exclusion | $299,686 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EASEMENT RIGHTS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $500,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $500,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $500,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,522,486 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $500,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $890,551 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,316 | TotalAmt |
| Program Services | $67,642 | ProgramServicesAmt |
| Management And General | $37,579 | ManagementAndGeneralAmt |
| Fundraising | $45,095 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,437 | TotalAmt |
| Program Services | $204,933 | ProgramServicesAmt |
| Management And General | $40,834 | ManagementAndGeneralAmt |
| Fundraising | $14,670 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,326 | TotalAmt |
| Program Services | $12,825 | ProgramServicesAmt |
| Management And General | $3,689 | ManagementAndGeneralAmt |
| Fundraising | $2,812 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,271 | TotalAmt |
| Program Services | $61,231 | ProgramServicesAmt |
| Management And General | $17,615 | ManagementAndGeneralAmt |
| Fundraising | $13,425 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,465 | TotalAmt |
| Program Services | $20,880 | ProgramServicesAmt |
| Management And General | $6,007 | ManagementAndGeneralAmt |
| Fundraising | $4,578 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,868 | TotalAmt |
| Program Services | $3,868 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,450 | TotalAmt |
| Management And General | $29,450 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,921 | TotalAmt |
| Management And General | $10,921 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,755 | TotalAmt |
| Program Services | $15,465 | ProgramServicesAmt |
| Management And General | $4,587 | ManagementAndGeneralAmt |
| Fundraising | $9,703 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,931 | TotalAmt |
| Program Services | $9,053 | ProgramServicesAmt |
| Management And General | $50,105 | ManagementAndGeneralAmt |
| Fundraising | $3,773 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,157 | TotalAmt |
| Program Services | $22,003 | ProgramServicesAmt |
| Management And General | $6,330 | ManagementAndGeneralAmt |
| Fundraising | $4,824 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,237 | TotalAmt |
| Program Services | $821 | ProgramServicesAmt |
| Management And General | $236 | ManagementAndGeneralAmt |
| Fundraising | $180 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,075 | TotalAmt |
| Program Services | $2,704 | ProgramServicesAmt |
| Management And General | $778 | ManagementAndGeneralAmt |
| Fundraising | $593 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,262 | TotalAmt |
| Program Services | $12,309 | ProgramServicesAmt |
| Management And General | $1,953 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,713 | TotalAmt |
| Program Services | $11,035 | ProgramServicesAmt |
| Management And General | $3,678 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| LAND STEWARDSHIP | $150,510 | $150,510 | ||
| COMMUNITY OUTREACH | $92,055 | $86,571 | $378 | $5,106 |
| CAPITAL PROJECTS | $23,551 | $23,551 | ||
| LAND PROTECTION | $22,927 | $22,927 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,413 | TotalAmt |
| Program Services | $26,249 | ProgramServicesAmt |
| Management And General | $22,441 | ManagementAndGeneralAmt |
| Fundraising | $5,723 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,101,640 | TotalAmt |
| Program Services | $754,577 | ProgramServicesAmt |
| Management And General | $236,581 | ManagementAndGeneralAmt |
| Fundraising | $110,482 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983,255 | BOYAmt |
| EOY | $1,688,353 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $571,171 | BOYAmt |
| EOY | $308,504 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,759,880 | BOYAmt |
| EOY | $1,741,752 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,556,376 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $117,009 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,395,663 | BOYAmt |
| EOY | $17,439,367 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,939,106 | BOYAmt |
| EOY | $9,994,859 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $710 | BOYAmt |
| EOY | $14,560 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,649,785 | BOYAmt |
| EOY | $31,187,395 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,673 | BOYAmt |
| EOY | $24,974 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,673 | BOYAmt |
| EOY | $24,974 | 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 | $19,783,647 | BOYAmt |
| EOY | $22,254,051 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,841,465 | BOYAmt |
| EOY | $8,908,370 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,625,112 | BOYAmt |
| EOY | $31,162,421 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,649,785 | BOYAmt |
| EOY | $31,187,395 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,420,846 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $116,463 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $6,205,112 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,318,539 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,396,480 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,854,427 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,131,935 | CurrentTaxYearAmt |
| Total | $17,906,493 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,205,112 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,318,539 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,396,480 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,854,427 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,131,935 | CurrentTaxYearAmt |
| Total | $17,906,493 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $6,380,977 | SubstantialContributorsTotAmt |
| Public Support Total170 | $11,525,516 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $42,453 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $74,153 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70,220 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,946 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $553,665 | CurrentTaxYearAmt |
| Total | $805,437 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $500,000 | CurrentTaxYearAmt |
| Total | $500,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $19,211,930 | TotalSupportAmt |
| Public Support CY170 | 0.59990 | PublicSupportCY170Pct |
| Public Support PY170 | 0.63240 | 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 C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $50,000 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $50,000 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,051,640 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,101,640 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $185,164 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $46,291 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $185,164 | CurrentYearAmt |
| Total | $185,164 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $277,746 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $50,000 | CurrentYearAmt |
| Total | $50,000 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $46,291 | CurrentYearAmt |
| Total | $46,291 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $69,437 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 2 | TotalEasementsCnt |
| Total Acreage | 40.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 8.00 | StaffHoursSpentEnforcementCnt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,731,252 | BeginningYearBalanceAmt |
| Contributions | $1,268,750 | ContributionsAmt |
| Investment Earnings Or Losses | $455,665 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $4,455,667 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,497,576 | BeginningYearBalanceAmt |
| Contributions | $688,395 | ContributionsAmt |
| Investment Earnings Or Losses | -$439,790 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $14,929 | OtherExpendituresAmt |
| End Year Balance | $2,731,252 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,922,136 | BeginningYearBalanceAmt |
| Contributions | $164,487 | ContributionsAmt |
| Investment Earnings Or Losses | $444,309 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $33,356 | OtherExpendituresAmt |
| End Year Balance | $2,497,576 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,680,689 | BeginningYearBalanceAmt |
| Contributions | $196,842 | ContributionsAmt |
| Investment Earnings Or Losses | $62,140 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $17,535 | OtherExpendituresAmt |
| End Year Balance | $1,922,136 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,363,875 | BeginningYearBalanceAmt |
| Contributions | $251,539 | ContributionsAmt |
| Investment Earnings Or Losses | $65,275 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,680,689 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.53000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.47000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,139,124 | OtherCostOrOtherBasisAmt |
| Book Value | $17,139,124 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $87,760 | OtherCostOrOtherBasisAmt |
| Depreciation | $61,091 | DepreciationAmt |
| Book Value | $26,669 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $329,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $55,918 | DepreciationAmt |
| Book Value | $273,574 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,439,367 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,528,028 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $116,463 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $116,463 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,411,565 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $10,921 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $100,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $110,921 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,522,486 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $990,719 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $990,719 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $10,921 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $100,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $110,921 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,101,640 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | THE ORGANIZATION DOES NOT RECEIVE NOR EARN ANY REVENUE, NOR DOES IT INCUR ANY OUT-OF-POCKET COSTS RELATIVE TO THE CONSERVATION EASEMENTS IT HOLDS. THE CONSERVATION EASEMENTS ARE NOT INCLUDED IN THE ORGANIZATION'S BALANCE SHEET AND THERE IS NO FOOTNOTE DISCLOSURE REQUIRED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. |
| PART V, LINE 4: | THE LAND STEWARDSHIP ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ONGOING OPERATING ACTIVITIES FOR ROUTINE AND EMERGENCY MANAGEMENT ACTIVITIES ON PROPERTIES OWNED BY THE LAND TRUST. THE NEW OTTER MARSH ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ANNUAL MAINTENANCE WORK ON THE LAND TRUST'S 150 ACRES MITIGATION PROPERTY AS REQUIRED BY STATE AND FEDERAL REGULATORY AGENCIES. |
| PART X, LINE 2: | THE LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE LAND TRUST WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME SUCH AS INTEREST RECEIVED FROM SOURCES OTHER THAN DIRECTLY FROM ITS SUPPORTERS. THE LAND TRUST HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE LAND TRUST ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WHILE THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GENERALLY, THE COMPANY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RECOVERED LOSS ON UNCOLLECTIBLE PROMISE TO GIVE 100,000. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RECOVERED LOSS ON UNCOLLECTIBLE PROMISE TO GIVE 100,000. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL BENEFIT | Event1Nm |
| Gross Receipts Event1 | $346,540 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $346,540 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $22,580 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $32,075 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $27,676 | OtherDirectExpensesEvent1Amt |
| Event2 | STAY AT HOME | Event2Nm |
| Gross Receipts Event2 | $52,625 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $52,625 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $14,170 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $2,978 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $399,165 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $399,165 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $22,580 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $46,245 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $30,654 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $99,479 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $299,686 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENNETH GRUDENS | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $126,634 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $4,050 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $25,096 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $155,780 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $113,842 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | NYSE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | KATE MOOR AND PETER MOOR - FAMILY RELATIONSHIP |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CPA AUDITOR SELECTED BY THE FINANCE COMMITTEE PREPARES THE FORM 990 UPON THE COMPLETION OF THE ORGANIZATION'S FISCAL YEAR. THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 FOR POTENTIAL ERRORS OR OMISSIONS AND THE RETURN IS REVISED AS NECESSARY BY THE CPA. THE RETURN IS THEN SENT TO THE FINANCE COMMITTEE FOR ITS REVIEW. THE FINANCE COMMITTEE ALSO PROVIDES A COPY TO THE BOD FOR REVIEW PRIOR TO SUBMITTAL TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST DISCLOSURE AND CONFIDENTIALITY STATEMENT. THE BOARD CHAIRMAN AND EXECUTIVE DIRECTOR MONITOR AND ENFORCE THE CONFLICTS POLICY THROUGH REVIEW OF THESE STATEMENTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD CHAIRPERSON AND EXECUTIVE COMMITTEE REVIEW REGIONAL AND NATIONAL SALARIES FOR OTHER NON PROFIT ORGANIZATIONS AND MORE SPECIFICALLY OTHER LAND TRUSTS TO DETERMINE AN APPROPRIATE SALARY FOR THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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