SAVE THE DUNES CONSERVATION FUND INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SAVE THE DUNES CONSERVATION FUND INC (EIN 35-1915468)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202413189349309896
- Schema version
- 2023v5.1
- 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 | 2024-11-13T14:20:52-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 464405607 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APPLEGATE & COMPANY PC CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1421 S WOODLAND AVE | AddressLine1Txt |
| City | MICHIGAN CITY | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46360 | 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 | 351915468 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAVE THE DUNES CONSERVATION FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAVE | BusinessNameControlTxt |
| Phone | 2198793564 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 444 BARKER ROAD | AddressLine1Txt |
| City | MICHIGAN CITY | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46360 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT W LANGE CPA | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2198793564 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL E APPLEGATE CPA | PreparerPersonNm |
| PTIN | P00212518 | PTIN |
| Phone | 2198717880 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BETSY MAHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 444 BARKER ROAD | AddressLine1Txt |
| City | MICHIGAN CITY | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46360 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $823,634 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.savedunes.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | SAVE THE DUNES PROTECTS AND ADVOCATES FOR THE INDIANA DUNES, LAKE MICHIGAN AND THE SURROUNDING NATURAL AREAS FOR THE HEALTH AND VITALITY OF THE ENVIRONMENT AND THE PEOPLE WHO LIVE, WORK AND RECREATE IN NORTHWEST INDIANA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 68 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $619,421 | PYContributionsGrantsAmt |
| CY Contributions Grants | $779,070 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $24,108 | PYInvestmentIncomeAmt |
| CY Investment Income | $29,503 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,568 | PYOtherRevenueAmt |
| CY Other Revenue | $8,268 | CYOtherRevenueAmt |
| PY Total Revenue | $663,097 | PYTotalRevenueAmt |
| CY Total Revenue | $816,841 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $260,683 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $317,015 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $73,925 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $247,470 | PYOtherExpensesAmt |
| CY Other Expenses | $450,687 | CYOtherExpensesAmt |
| PY Total Expenses | $508,153 | PYTotalExpensesAmt |
| CY Total Expenses | $767,702 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $154,944 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $49,139 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,266,553 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,527,627 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $49,379 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $94,922 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,217,174 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,432,705 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SAVE THE DUNES PROTECTS AND ADVOCATES FOR THE INDIANA DUNES, LAKE MICHIGAN AND THE SURROUNDING NATURAL AREAS FOR THE HEALTH AND VITALITY OF THE ENVIRONMENT AND THE PEOPLE WHO LIVE, WORK AND RECREATE IN NORTHWEST INDIANA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $540,730 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $5,751 | RevenueAmt |
| Desc | SAVE THE DUNES WORKS ACROSS THE THREE COUNTIES OF NORTHWEST INDIANA WITH A FOCUS ON PRIORITY AREAS SIGNIFICANT TO THE HEALTH OF THE ECOSYSTEMS OF THE INDIANA DUNES AND LAKE MICHIGAN. WE CARRY OUT OUR MISSION BY FOCUSING ON THREE STRATEGIC PROGRAM AREAS: #1 SAVE THE DUNES WILL ADVANCE LANDSCAPE-LEVEL CONSERVATION IN NORTHWEST INDIANAS LAKE MICHIGAN WATERSHED. #2 SAVE THE DUNES WILL ADVOCATE FOR POLICIES THAT PROTECT THE HEALTHY AND RESILIENT NATURAL AREAS AT THE LOCAL, REGIONAL, STATE AND NATIONAL LEVELS. #3 SAVE THE DUNES WILL CONNECT PEOPLE TO NATURE BY PROVIDING UNIQUE OPPORTUNITIES TO LEARN ABOUT THE REGIONS BIODIVERSITY, INCREASE AND ENHANCE PUBLIC ACCESS, AND EDUCATE THE PUBLIC ON RECREATING RESPONSIBLY IN OUR NATURAL AREAS. | Desc |
| Total Program Service Expenses | $540,730 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | 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 | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| 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 | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETSY MAHER | PersonNm |
| Phone | 2198793564 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 444 BARKER ROAD | AddressLine1Txt |
| City | MICHIGAN CITY | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46360 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| BETSY MAHER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $78,519 | $0 | $3,614 | |
| NANCY MOLDENHAUER | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| VERNON BECK | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROBERT LANGE | ||||||
| TREASURER - INCOMING | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DENISE KAVANAGH | ||||||
| TREASURER - OUTGOING | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MADELEINE GRIMM | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JORDAN BAILEY | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| SUSAN KIRT | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| SABRINA HAAKE | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| CAROL SUE ANGAROLA | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| PAUL LABUS | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| RUDY GALLEGOS | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| ANGIE NELSON DEUITCH | ||||||
| MEMBER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $78,519 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $3,614 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $42,185 | MembershipDuesAmt |
| Government Grants | $45,229 | GovernmentGrantsAmt |
| All Other Contributions | $691,656 | AllOtherContributionsAmt |
| Noncash Contributions | $475 | NoncashContributionsAmt |
| Total Contributions | $779,070 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,503 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $29,503 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $9,310 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $6,793 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,517 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,517 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MERCHANDISE SALES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,751 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,751 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,751 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $816,841 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,751 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $32,020 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,519 | TotalAmt |
| Program Services | $39,260 | ProgramServicesAmt |
| Management And General | $15,703 | ManagementAndGeneralAmt |
| Fundraising | $23,556 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,650 | TotalAmt |
| Program Services | $131,045 | ProgramServicesAmt |
| Management And General | $43,035 | ManagementAndGeneralAmt |
| Fundraising | $30,570 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,483 | TotalAmt |
| Program Services | $1,493 | ProgramServicesAmt |
| Management And General | $515 | ManagementAndGeneralAmt |
| Fundraising | $475 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,839 | TotalAmt |
| Program Services | $7,120 | ProgramServicesAmt |
| Management And General | $2,456 | ManagementAndGeneralAmt |
| Fundraising | $2,263 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,524 | TotalAmt |
| Program Services | $11,742 | ProgramServicesAmt |
| Management And General | $4,050 | ManagementAndGeneralAmt |
| Fundraising | $3,732 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,363 | TotalAmt |
| Program Services | $1,706 | ProgramServicesAmt |
| Management And General | $15,657 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,010 | TotalAmt |
| Program Services | $1,010 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,927 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $11,927 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $334,197 | TotalAmt |
| Program Services | $334,197 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,921 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $3,921 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,056 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $4,582 | ManagementAndGeneralAmt |
| Fundraising | $474 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,818 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $3,358 | ManagementAndGeneralAmt |
| Fundraising | $6,460 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,566 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $8,566 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,353 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $5,353 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,015 | TotalAmt |
| Program Services | $340 | ProgramServicesAmt |
| Management And General | $11,675 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS | $7,543 | $5,808 | $1,548 | $187 |
| BANK FEES | $2,035 | $0 | $254 | $1,781 |
| TRAINING AND EDUCATION | $8,922 | $2,617 | $5,921 | $384 |
| DUES AND SUBSCRIPTIONS | $5,616 | $0 | $5,521 | $95 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,345 | TotalAmt |
| Program Services | $4,392 | ProgramServicesAmt |
| Management And General | $12,926 | ManagementAndGeneralAmt |
| Fundraising | $27 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $767,702 | TotalAmt |
| Program Services | $540,730 | ProgramServicesAmt |
| Management And General | $153,047 | ManagementAndGeneralAmt |
| Fundraising | $73,925 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,008 | BOYAmt |
| EOY | $196,135 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,797 | BOYAmt |
| EOY | $94,018 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,103,373 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $135,400 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $943,027 | BOYAmt |
| EOY | $967,973 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,058 | BOYAmt |
| EOY | $1,257,479 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,663 | BOYAmt |
| EOY | $12,022 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,266,553 | BOYAmt |
| EOY | $2,527,627 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,838 | BOYAmt |
| EOY | $56,012 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,541 | BOYAmt |
| EOY | $38,910 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,379 | BOYAmt |
| EOY | $94,922 | 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 | $1,100,787 | BOYAmt |
| EOY | $1,346,124 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,116,387 | BOYAmt |
| EOY | $1,086,581 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,217,174 | BOYAmt |
| EOY | $2,432,705 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,266,553 | BOYAmt |
| EOY | $2,527,627 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $49,139 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $166,392 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| 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 |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $479,057 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $330,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $421,432 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $619,421 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $779,070 | CurrentTaxYearAmt |
| Total | $2,629,453 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $479,057 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $330,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $421,432 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $619,421 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $779,070 | CurrentTaxYearAmt |
| Total | $2,629,453 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,629,453 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,700 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,659 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,343 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,108 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,503 | CurrentTaxYearAmt |
| Total | $103,313 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,732,766 | TotalSupportAmt |
| Public Support CY170 | 0.96220 | PublicSupportCY170Pct |
| Public Support PY170 | 0.96780 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | Yes (true) | VolunteersInd |
| Paid Staff Or Management | Yes (true) | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $1,239 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $1,239 | TotalLobbyingExpendituresAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt II-B Line 1 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PARTICIPATES IN THE ONCE A YEAR GREAT LAKES LOBBYING DAY WITH DIRECT CONTACT WITH LEGISLATORS. GRASSROOTS LOBBYING ALSO TOOK PLACE VIRTUALLY AT A PUBLIC WORKSHOP. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $90,943 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $12,553 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $803 | AdministrativeExpensesAmt |
| End Year Balance | $102,693 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $100,727 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$9,083 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $701 | AdministrativeExpensesAmt |
| End Year Balance | $90,943 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $110,432 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $12,211 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $21,916 | OtherExpendituresAmt |
| End Year Balance | $100,727 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $95,823 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $14,609 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $110,432 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $82,569 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $13,254 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $95,823 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $850,647 | OtherCostOrOtherBasisAmt |
| Book Value | $850,647 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $209,059 | OtherCostOrOtherBasisAmt |
| Depreciation | $91,933 | DepreciationAmt |
| Book Value | $117,126 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,467 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,467 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $200 | OtherCostOrOtherBasisAmt |
| Book Value | $200 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $967,973 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Liability for uncertain tax positions under FIN 48 | Desc |
| Amt | $0 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt XII, Line 4b | No easements were changed during the year |
| Pt II, Line 5 | Conservation easements are monitored and inspected on a regular basis. Violations are encouraged to be corrected by the grantor,or to correct the violations and seek recovery of cost from the grantor. |
| Pt II, Line 9 | Conservation easements represent rights to restrict the use, access, and development of certain properties. Unrestricted support and expenses are recognized in equal amounts based upon the appraised fair value of the easements. The Organization is obligated to monitor the easements to ensure that the restrictions are maintained. The Organization monitors these easements in the normal course of its operations and the associated costs are expensed as incurred. The estimated value of easements is not included in the Statement of Financial Position because the easements do not represent a future economic benefit to the Organization. |
| Pt V, Line 4 | The income from the endowment funds is used to fund the Organizations mission. |
| Pt X, Line 2 | INCOME TAXES - Save the Dunes Conservation Fund, Inc., is exempt from tax on income under Section 501(c)(3) of the Internal Revenue Code. However, the Organization is required to pay tax on income from activities unrelated to its exempt purpose. For the years ended December 31, 2023 and 2022, the provision for Federal and Indiana income taxes was $-0- and $-0-, respectively. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification Accounting for Uncertainty in Income Taxes, that clarifies the accounting and recognition for income tax positions taken or expected to be taken in the Organizations income tax returns. The Organization has adopted the Standard. The Organization evaluates all significant tax positions as required by generally accepted accounting principles in the United States. As of December 31, 2023, the Organization does not believe that it has taken any tax positions that would require the recording of any tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The Organizations income tax returns are subject to examination by the appropriate taxing jurisdictions and the open tax years are 2020-2023. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 11b | The executive director and board treasurer reviews the Form 990 and presents a copy to all board members before filing. |
| Pt VI, Line 12c | Board members are required to monitor and discuss potential conflicts of interest at the regular meetings. |
| Pt VI, Line 15b | Survey of similar positions among other organizations; discussion and vote by the board. |
| Pt VI, Line 19 | Upon request |
| Pt VI, Line 15a | Survey of similar positions among other organizations; discussion and vote by the board. |
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