SAVE THE DUNES CONSERVATION FUND INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SAVE THE DUNES CONSERVATION FUND INC (EIN 35-1915468)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-09-06
IRS object ID
202342499349300809
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

FieldValueIRS element (for citing)
Return2023-09-06T06:55:40-07:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464405607PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1APPLEGATE & COMPANY PC CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11421 S WOODLAND AVEAddressLine1Txt
CityMICHIGAN CITYCityNm
State AbbreviationINStateAbbreviationCd
ZIP46360ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351915468EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAVE THE DUNES CONSERVATION FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSAVEBusinessNameControlTxt
Phone2198793564PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1444 BARKER ROADAddressLine1Txt
CityMICHIGAN CITYCityNm
State AbbreviationINStateAbbreviationCd
ZIP46360ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT W LANGE CPAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2198793564PhoneNum
Signature2023-08-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBERTPersonFirstNm
Person LastLANGE CPAPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL E APPLEGATE CPAPreparerPersonNm
PTINP00212518PTIN
Phone2198717880PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBETSY MAHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1444 BARKER ROADAddressLine1Txt
CityMICHIGAN CITYCityNm
State AbbreviationINStateAbbreviationCd
ZIP46360ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$673,528GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.savedunes.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionSAVE 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 Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$467,469PYContributionsGrantsAmt
CY Contributions Grants$619,421CYContributionsGrantsAmt
PY Program Service Revenue$168PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$41,431PYInvestmentIncomeAmt
CY Investment Income$24,108CYInvestmentIncomeAmt
PY Other Revenue$7,149PYOtherRevenueAmt
CY Other Revenue$19,568CYOtherRevenueAmt
PY Total Revenue$516,217PYTotalRevenueAmt
CY Total Revenue$663,097CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$254,700PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$260,683CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$69,017CYTotalFundraisingExpenseAmt
PY Other Expenses$218,567PYOtherExpensesAmt
CY Other Expenses$247,470CYOtherExpensesAmt
PY Total Expenses$473,267PYTotalExpensesAmt
CY Total Expenses$508,153CYTotalExpensesAmt
PY Revenues Less Expenses$42,950PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$154,944CYRevenuesLessExpensesAmt
Total Assets BOY$2,308,296TotalAssetsBOYAmt
Total Assets EOY$2,266,553TotalAssetsEOYAmt
Total Liabilities BOY$74,900TotalLiabilitiesBOYAmt
Total Liabilities EOY$49,379TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,233,396NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,217,174NetAssetsOrFundBalancesEOYAmt
MissionSAVE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$342,482ExpenseAmt
Grant$0GrantAmt
Revenue$3,985RevenueAmt
DescSAVE 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 INDIANA'S 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 REGION'S BIODIVERSITY, INCREASE AND ENHANCE PUBLIC ACCESS, AND EDUCATE THE PUBLIC ON RECREATING RESPONSIBLY IN OUR NATURAL AREAS.Desc
Total Program Service Expenses$342,482TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBETSY MAHERPersonNm
Phone2198793564PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1444 BARKER ROADAddressLine1Txt
CityMICHIGAN CITYCityNm
State AbbreviationINStateAbbreviationCd
ZIP46360ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BETSY MAHER
EXECUTIVE DIRECTOR40.00Yes (X)$66,127$0$3,104
NANCY MOLDENHAUER
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
RYAN METZ
VICE PRESIDENT2.00Yes (X)$0$0$0Yes (X)
LYNN DUTTLINGER
TREASURER2.00Yes (X)$0$0$0Yes (X)
MADELEINE GRIMM
SECRETARY2.00Yes (X)$0$0$0Yes (X)
JORDAN BAILEY
MEMBER2.00$0$0$0Yes (X)
SUSAN KIRT
MEMBER2.00$0$0$0Yes (X)
VERNON BECK
MEMBER2.00$0$0$0Yes (X)
SCOTT BOZIK
MEMBER2.00$0$0$0Yes (X)
CAROL SUE ANGAROLA
MEMBER2.00$0$0$0Yes (X)
PAUL LABUS
MEMBER2.00$0$0$0Yes (X)
RUDY GALLEGOS
MEMBER2.00$0$0$0Yes (X)
DENISE KAVANAGH
MEMBER2.00$0$0$0Yes (X)
ANGIE NELSON DEUITCH
MEMBER2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$66,127TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,104TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$20,225MembershipDuesAmt
Government Grants$39,166GovernmentGrantsAmt
All Other Contributions$560,030AllOtherContributionsAmt
Noncash Contributions$157,524NoncashContributionsAmt
Total Contributions$619,421TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,108TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$24,108ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$26,014FundraisingGrossIncomeAmt
Fundraising Direct Expenses$10,431FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,583TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$15,583ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMERCHANDISE SALESDesc
Business900099BusinessCd
Total Revenue Column$3,985TotalRevenueColumnAmt
Related Or Exempt Func Income$3,985RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,985OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$663,097TotalRevenueColumnAmt
Related Or Exempt Func Income$3,985RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$39,691ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$77,171TotalAmt
Program Services$42,555ProgramServicesAmt
Management And General$24,231ManagementAndGeneralAmt
Fundraising$10,385FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$151,857TotalAmt
Program Services$95,645ProgramServicesAmt
Management And General$20,987ManagementAndGeneralAmt
Fundraising$35,225FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$3,312TotalAmt
Program Services$1,824ProgramServicesAmt
Management And General$1,253ManagementAndGeneralAmt
Fundraising$235FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$11,345TotalAmt
Program Services$9,286ProgramServicesAmt
Management And General$973ManagementAndGeneralAmt
Fundraising$1,086FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$16,998TotalAmt
Program Services$10,709ProgramServicesAmt
Management And General$3,909ManagementAndGeneralAmt
Fundraising$2,380FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,195TotalAmt
Program Services$0ProgramServicesAmt
Management And General$9,195ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$810TotalAmt
Program Services$810ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$9,478TotalAmt
Program Services$0ProgramServicesAmt
Management And General$9,478ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$122,575TotalAmt
Program Services$122,575ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$8,256TotalAmt
Program Services$415ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$7,841FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,439TotalAmt
Program Services$3,216ProgramServicesAmt
Management And General$1,111ManagementAndGeneralAmt
Fundraising$1,112FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,013TotalAmt
Program Services$0ProgramServicesAmt
Management And General$5,413ManagementAndGeneralAmt
Fundraising$3,600FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$7,381TotalAmt
Program Services$4,649ProgramServicesAmt
Management And General$1,712ManagementAndGeneralAmt
Fundraising$1,020FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,060TotalAmt
Program Services$0ProgramServicesAmt
Management And General$5,060ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,352TotalAmt
Program Services$7,150ProgramServicesAmt
Management And General$2,633ManagementAndGeneralAmt
Fundraising$1,569FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISCELLANEOUS$6,271$3,478$1,781$1,012
BANK FEES$99$0$99$0
TRAINING AND EDUCATION$6,076$976$4,657$443
DUES AND SUBSCRIPTIONS$1,929$1,215$447$267

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$44,536TotalAmt
Program Services$37,979ProgramServicesAmt
Management And General$3,715ManagementAndGeneralAmt
Fundraising$2,842FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$508,153TotalAmt
Program Services$342,482ProgramServicesAmt
Management And General$96,654ManagementAndGeneralAmt
Fundraising$69,017FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$263,683BOYAmt
EOY$212,008EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$24,797EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$11,401BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,073,074LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$130,047LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$785,587BOYAmt
EOY$943,027EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,233,491BOYAmt
EOY$1,075,058EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$14,134BOYAmt
EOY$11,663EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,308,296BOYAmt
EOY$2,266,553EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$15,054BOYAmt
EOY$17,838EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$59,846BOYAmt
EOY$31,541EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$74,900BOYAmt
EOY$49,379EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,420,620BOYAmt
EOY$1,100,787EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$812,776BOYAmt
EOY$1,116,387EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,233,396BOYAmt
EOY$2,217,174EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,308,296BOYAmt
EOY$2,266,553EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$154,944ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$171,166NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$703,370CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$479,057CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$330,473CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$421,432CurrentTaxYearMinus1YearAmt
Current Tax Year$619,421CurrentTaxYearAmt
Total$2,553,753TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$703,370CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$479,057CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$330,473CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$421,432CurrentTaxYearMinus1YearAmt
Current Tax Year$619,421CurrentTaxYearAmt
Total$2,553,753TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$2,553,753PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,130CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,700CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,659CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$23,343CurrentTaxYearMinus1YearAmt
Current Tax Year$24,108CurrentTaxYearAmt
Total$84,940TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$2,638,693TotalSupportAmt
Public Support CY1700.96780PublicSupportCY170Pct
Public Support PY1700.96860PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersYes (true)VolunteersInd
Paid Staff Or ManagementYes (true)PaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (true)DirectContactLegislatorsInd
Direct Contact Legislators$810DirectContactLegislatorsAmt
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesfalseOtherActivitiesInd
Total Lobbying Expenditures$810TotalLobbyingExpendituresAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt II-B Line 1FormAndLineReferenceDesc
ExplanationTHE 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 AND SPEAKING ENGAGEMENT.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Total Easements5TotalEasementsCnt
Total Acreage122.70TotalAcreageCnt
Historic Structure Easements0HistoricStructureEasementsCnt
Historic Strctr Easements Aftr0HistoricStrctrEasementsAftrCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement5.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$30ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdfalseSection170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$100,727BeginningYearBalanceAmt
Investment Earnings Or Losses-$9,083InvestmentEarningsOrLossesAmt
Administrative Expenses$701AdministrativeExpensesAmt
End Year Balance$90,943EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$110,432BeginningYearBalanceAmt
Investment Earnings Or Losses$12,211InvestmentEarningsOrLossesAmt
Other Expenditures$21,916OtherExpendituresAmt
End Year Balance$100,727EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$95,823BeginningYearBalanceAmt
Investment Earnings Or Losses$14,609InvestmentEarningsOrLossesAmt
End Year Balance$110,432EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$82,569BeginningYearBalanceAmt
Investment Earnings Or Losses$13,254InvestmentEarningsOrLossesAmt
End Year Balance$95,823EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$90,129BeginningYearBalanceAmt
Investment Earnings Or Losses-$7,560InvestmentEarningsOrLossesAmt
End Year Balance$82,569EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$850,647OtherCostOrOtherBasisAmt
Book Value$850,647BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$174,760OtherCostOrOtherBasisAmt
Depreciation$86,580DepreciationAmt
Book Value$88,180BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$43,467OtherCostOrOtherBasisAmt
Depreciation$43,467DepreciationAmt
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,200OtherCostOrOtherBasisAmt
Depreciation$0DepreciationAmt
Book Value$4,200BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$943,027TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLiability for uncertain tax positions under FIN 48Desc
Amt$0Amt
FieldValueIRS element (for citing)
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt XII, Line 4bNo easements were changed during the year
Pt II, Line 5Conservation 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 9Conservation 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 4The income from the endowment funds is used to fund the Organization's mission.
Pt X, Line 2INCOME 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, 2022 and 2021, 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 Organization's 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, 2022, 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 Organization's income tax returns are subject to examination by the appropriate taxing jurisdictions and the open tax years are 2019-2022.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GALAEvent1Nm
Gross Receipts Event1$16,819GrossReceiptsEvent1Amt
Gross Revenue Event1$16,819GrossRevenueEvent1Amt
Other Direct Expenses Event1$4,703OtherDirectExpensesEvent1Amt
Event2MONARCHEvent2Nm
Gross Receipts Event2$7,155GrossReceiptsEvent2Amt
Gross Revenue Event2$7,155GrossRevenueEvent2Amt
Other Direct Expenses Event2$5,408OtherDirectExpensesEvent2Amt
Gross Receipts Total$23,974GrossReceiptsTotalAmt
Gross Revenue Total Events$23,974GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$10,111OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$10,111DirectExpenseSummaryEventsAmt
Net Income Summary$13,863NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Real Estate Other RealEstateOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$150,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesAPPRAISALMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bThe executive director and board treasurer reviews the Form 990 and presents a copy to all board members before filing.
Pt VI, Line 12cBoard members are required to monitor and discuss potential conflicts of interest at the regular meetings.
Pt VI, Line 15bSurvey of similar positions among other organizations; discussion and vote by the board.
Pt VI, Line 19Upon request
Pt VI, Line 15aSurvey of similar positions among other organizations; discussion and vote by the board.

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