MAINSPRING CONSERVATION TRUST INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MAINSPRING CONSERVATION TRUST INC (EIN 56-2142199)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-13
- IRS object ID
- 202323179349309127
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-13T13:23:41-08:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202571677 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORLISS & SOLOMON PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 242 CHARLOTTE ST SUITE 1 | AddressLine1Txt |
| City | ASHEVILLE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562142199 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mainspring Conservation Trust Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAIN | BusinessNameControlTxt |
| Phone | 8285242711 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1148 | AddressLine1Txt |
| City | Franklin | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 287441148 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jordan Smith | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8285242711 | PhoneNum |
| Signature | 2023-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Jordan | PersonFirstNm |
| Person Last | Smith | PersonLastNm |
| 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 | Todd Oldenburg | PreparerPersonNm |
| PTIN | P02281691 | PTIN |
| Phone | 8282360206 | PhoneNum |
| Preparation | 2023-11-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| 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) |
|---|---|---|
| Principal Officer | Jordan Smith | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1148 | AddressLine1Txt |
| City | Franklin | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 287441148 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,321,445 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mainspringconserves.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | Located in the heart of the Southern Blue Ridge, the mission of Mainspring Conservation Trust is to conserve the waters, forests, farms and heritage of the Upper Little Tennessee and Hiwassee River Valleys. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Volunteers | 135 | TotalVolunteersCnt |
| Total Gross UBI | $1,327 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,952,452 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,178,744 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,340 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $33,216 | CYProgramServiceRevenueAmt |
| PY Investment Income | $96,761 | PYInvestmentIncomeAmt |
| CY Investment Income | -$38,809 | CYInvestmentIncomeAmt |
| PY Other Revenue | $32,220 | PYOtherRevenueAmt |
| CY Other Revenue | $18,762 | CYOtherRevenueAmt |
| PY Total Revenue | $8,106,773 | PYTotalRevenueAmt |
| CY Total Revenue | $5,191,913 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $711,765 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $720,548 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $70,816 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,059,107 | PYOtherExpensesAmt |
| CY Other Expenses | $3,306,329 | CYOtherExpensesAmt |
| PY Total Expenses | $4,770,872 | PYTotalExpensesAmt |
| CY Total Expenses | $4,026,877 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,335,901 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,165,036 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,628,331 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,322,410 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,691,583 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $483,237 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,936,748 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,839,173 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of Mainspring Conservation Trust is to conserve the waters, forests, farms and heritage of the Upper Little Tennessee and Hiwassee River Valleys. We are dedicated to three core initiatives: conserve the land, restore the water, and connect the people to these valuable resources. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,771,056 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $33,216 | RevenueAmt |
| Desc | Land In 2022, Mainspring completed twelve land transactions conserving over 945 acres in the six westernmost counties in NC, including four new conservation easements and one agricultural easement amendment. Two conservation easements were acquired in Jackson County and Swain County with the help of the North Carolina Land and Water Fund. Another easement in Swain County was through a grant from the Agricultural Development and Farmland Preservation Trust Fund. Mainspring acquired one property in Cherokee County, one in Clay County, two in Macon County, and two in Jackson County, one of which is a 124-acre forested tract donated to Mainspring near the Western Plott Balsam Mountains. One divestment of a conserved tract to the Town of Franklin will extend the Little Tennessee River Greenway, connect to the Macon County Rec Park and reroute Bartram Trail hikers off the road. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Mainspring continued to monitor 91 conservation easements totaling 14,170 acres and 19 fee properties totaling 1,030 acres. Volunteers contributed more than 864 hours to help improve the landscape through habitat management and recreational improvements. Water As part of Mainspring's restoration program, Mainspring focused on finalizing designs and permitting a large wetland-complex project. Beyond stabilizing streambanks by limiting erosion, these shrubs and trees will buffer stream temperatures during warm months, provide a source of food and habitat to fish and other aquatic organisms, and soak up excess nutrients from the land. Mainspring also held 68 events around water targeted to either youth education, citizen science, or community engagement. These events included two trash pickups, 30 fish biomonitoring surveys, and five snorkeling events. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Cultural Heritage Mainspring continued its efforts to conserve significant cultural heritage areas and to facilitate enhanced management and non-invasive research to better understand these resources. Through partnership with the Eastern Band of Cherokee Indians, Western Carolina University, the Cherokee Preservation Foundation, the NC Trail of Tears Association, and others work continues to identify culturally-significant unprotected sites and ensure they are conserved. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,771,056 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | 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 | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jordan M Smith | PersonNm |
| Phone | 8285242711 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 557 E Main St | AddressLine1Txt |
| City | Franklin | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28734 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| Jordan Smith | ||||||
| Executive Director | 40.00 | Yes (X) | $84,367 | $0 | $12,548 | |
| Jason Love | ||||||
| Chair | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| David Adams | ||||||
| Vice Chair | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| James Stork | ||||||
| Secretary | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jim Garner | ||||||
| Treasurer | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Chris Brouwer | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Fred Crawford | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Connie Haire | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Bill Gibson | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Ed Haight | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Hope Huskey | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Terrie Kelly | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Lisa Leatherman | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Ben Steere | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| John Strawn | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Rita Salain | ||||||
| Board Member | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $84,367 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $12,548 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $2,125 | FundraisingAmt |
| Government Grants | $2,066,663 | GovernmentGrantsAmt |
| All Other Contributions | $3,109,956 | AllOtherContributionsAmt |
| Noncash Contributions | $447,705 | NoncashContributionsAmt |
| Total Contributions | $5,178,744 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Stewardship Contracts | 541990 | $13,863 | $0 | $0 |
| Program Services | 541990 | $19,353 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $33,216 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,680 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $24,680 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $25,809 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $9,673 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,136 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,136 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,809 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,327 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $206 | SecuritiesAmt |
| Other | $49,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $113,195 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $206 | SecuritiesAmt |
| Other | -$63,695 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$63,489 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$63,489 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $2,310 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $2,125 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $2,557 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$247 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$247 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $295 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $1,055 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$760 | TotalRevenueColumnAmt |
| Exclusion | -$760 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,585 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,052 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,533 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,533 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $100 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $100 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $100 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,191,913 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $51,558 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,327 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$39,716 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,915 | TotalAmt |
| Program Services | $73,656 | ProgramServicesAmt |
| Management And General | $15,507 | ManagementAndGeneralAmt |
| Fundraising | $7,752 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $509,782 | TotalAmt |
| Program Services | $390,669 | ProgramServicesAmt |
| Management And General | $81,004 | ManagementAndGeneralAmt |
| Fundraising | $38,109 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,884 | TotalAmt |
| Program Services | $22,547 | ProgramServicesAmt |
| Management And General | $3,849 | ManagementAndGeneralAmt |
| Fundraising | $2,488 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,903 | TotalAmt |
| Program Services | $27,216 | ProgramServicesAmt |
| Management And General | $5,831 | ManagementAndGeneralAmt |
| Fundraising | $2,856 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,064 | TotalAmt |
| Program Services | $36,798 | ProgramServicesAmt |
| Management And General | $8,341 | ManagementAndGeneralAmt |
| Fundraising | $3,925 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,580 | TotalAmt |
| Program Services | $27,455 | ProgramServicesAmt |
| Management And General | $2,125 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,120 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $18,120 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,817 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,817 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,383 | TotalAmt |
| Program Services | $294,059 | ProgramServicesAmt |
| Management And General | $6,946 | ManagementAndGeneralAmt |
| Fundraising | $1,378 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134 | TotalAmt |
| Program Services | $134 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,357 | TotalAmt |
| Program Services | $14,533 | ProgramServicesAmt |
| Management And General | $4,153 | ManagementAndGeneralAmt |
| Fundraising | $7,671 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,139 | TotalAmt |
| Program Services | $4,326 | ProgramServicesAmt |
| Management And General | $1,379 | ManagementAndGeneralAmt |
| Fundraising | $434 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,991 | TotalAmt |
| Program Services | $12,602 | ProgramServicesAmt |
| Management And General | $680 | ManagementAndGeneralAmt |
| Fundraising | $709 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,049 | TotalAmt |
| Program Services | $17,010 | ProgramServicesAmt |
| Management And General | $1,936 | ManagementAndGeneralAmt |
| Fundraising | $103 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,578 | TotalAmt |
| Program Services | $1,485 | ProgramServicesAmt |
| Management And General | $6,706 | ManagementAndGeneralAmt |
| Fundraising | $387 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,494 | TotalAmt |
| Program Services | $20,767 | ProgramServicesAmt |
| Management And General | $1,090 | ManagementAndGeneralAmt |
| Fundraising | $637 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,943 | TotalAmt |
| Program Services | $45,040 | ProgramServicesAmt |
| Management And General | $11,903 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,091 | TotalAmt |
| Program Services | $26,606 | ProgramServicesAmt |
| Management And General | $4,710 | ManagementAndGeneralAmt |
| Fundraising | $1,775 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Easement and Land Purchase Expenses | $1,033,664 | $1,033,664 | $0 | $0 |
| Property Tax-Lands | $14,749 | $14,749 | $0 | $0 |
| Devaluation from Easement Protections | $1,680,000 | $1,680,000 | $0 | $0 |
| Supplies and Materials | $14,718 | $10,551 | $3,115 | $1,052 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,522 | TotalAmt |
| Program Services | $17,189 | ProgramServicesAmt |
| Management And General | $5,793 | ManagementAndGeneralAmt |
| Fundraising | $1,540 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,026,877 | TotalAmt |
| Program Services | $3,771,056 | ProgramServicesAmt |
| Management And General | $185,005 | ManagementAndGeneralAmt |
| Fundraising | $70,816 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,849 | BOYAmt |
| EOY | $86,383 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,088,951 | BOYAmt |
| EOY | $1,366,713 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,077 | BOYAmt |
| EOY | $77,420 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,585 | BOYAmt |
| EOY | $22,898 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,722,776 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $178,820 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,467,826 | BOYAmt |
| EOY | $12,543,956 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $401,950 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,069 | BOYAmt |
| EOY | $75,347 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,943,974 | BOYAmt |
| EOY | $1,747,743 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,628,331 | BOYAmt |
| EOY | $16,322,410 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,861 | BOYAmt |
| EOY | $55,024 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,195 | BOYAmt |
| EOY | $159,753 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,463,799 | BOYAmt |
| EOY | $244,732 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,728 | BOYAmt |
| EOY | $23,728 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,691,583 | BOYAmt |
| EOY | $483,237 | 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 | $12,601,859 | BOYAmt |
| EOY | $14,527,982 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,334,889 | BOYAmt |
| EOY | $1,311,191 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,936,748 | BOYAmt |
| EOY | $15,839,173 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,628,331 | BOYAmt |
| EOY | $16,322,410 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,165,036 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$234,611 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$28,000 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,717,851 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,066,647 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,218,607 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,952,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,178,744 | CurrentTaxYearAmt |
| Total | $22,134,301 | 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 | $1,717,851 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,066,647 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,218,607 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,952,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,178,744 | CurrentTaxYearAmt |
| Total | $22,134,301 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $920,525 | SubstantialContributorsTotAmt |
| Public Support Total170 | $21,213,776 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,266 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $83,001 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $62,101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,069 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,489 | CurrentTaxYearAmt |
| Total | $320,926 | 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 | $3,811 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,271 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,463 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100 | CurrentTaxYearAmt |
| Total | $35,350 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $22,490,577 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $431,473 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.94320 | PublicSupportCY170Pct |
| Public Support PY170 | 0.94020 | 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 |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt II Ln 10 | FormAndLineReferenceDesc |
| Explanation | Other Income Part II, Line 10 Description: Other Revenue 2018: 3811. 2019: 11271. 2020: 4463. 2021: 15705. 2022: 100. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Total Easements | 71 | TotalEasementsCnt |
| Total Acreage | 8094.80 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Modified Easements | 2 | ModifiedEasementsCnt |
| States Easements Held | 2 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 833.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $29,422 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (true) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,463,733 | BeginningYearBalanceAmt |
| Contributions | $33,114 | ContributionsAmt |
| Investment Earnings Or Losses | -$219,102 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $30,828 | OtherExpendituresAmt |
| Administrative Expenses | $1,817 | AdministrativeExpensesAmt |
| End Year Balance | $1,245,100 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,296,302 | BeginningYearBalanceAmt |
| Contributions | $37,175 | ContributionsAmt |
| Investment Earnings Or Losses | $169,645 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $27,337 | OtherExpendituresAmt |
| Administrative Expenses | $12,052 | AdministrativeExpensesAmt |
| End Year Balance | $1,463,733 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,069,446 | BeginningYearBalanceAmt |
| Contributions | $115,473 | ContributionsAmt |
| Investment Earnings Or Losses | $154,262 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $32,720 | OtherExpendituresAmt |
| Administrative Expenses | $10,159 | AdministrativeExpensesAmt |
| End Year Balance | $1,296,302 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $919,781 | BeginningYearBalanceAmt |
| Contributions | $12,008 | ContributionsAmt |
| Investment Earnings Or Losses | $180,012 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $34,575 | OtherExpendituresAmt |
| Administrative Expenses | $7,780 | AdministrativeExpensesAmt |
| End Year Balance | $1,069,446 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,004,711 | BeginningYearBalanceAmt |
| Contributions | $5,593 | ContributionsAmt |
| Investment Earnings Or Losses | -$54,168 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $28,975 | OtherExpendituresAmt |
| Administrative Expenses | $7,380 | AdministrativeExpensesAmt |
| End Year Balance | $919,781 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.21360 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.41150 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.37490 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $80,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $11,568,036 | OtherCostOrOtherBasisAmt |
| Book Value | $11,648,036 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $296,937 | OtherCostOrOtherBasisAmt |
| Depreciation | $40,211 | DepreciationAmt |
| Book Value | $256,726 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,568 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,609 | DepreciationAmt |
| Book Value | $34,959 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $51,982 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,946 | DepreciationAmt |
| Book Value | $19,036 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $683,253 | OtherCostOrOtherBasisAmt |
| Depreciation | $98,054 | DepreciationAmt |
| Book Value | $585,199 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,543,956 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Options and Escrow Deposits | $15,500 |
| Endowment held by Community Foundation of WNC | $1,245,100 |
| Conservation Land Subject to Life Estate, Net | $485,993 |
| Security Deposit | $1,150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,747,743 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Fiscal Agent Funds Payable | Desc |
| Amt | $23,728 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,728 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,709,701 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$234,611 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $80,032 | OtherRevenueAmt |
| Revenue Not Reported | -$154,579 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,864,280 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,817 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $325,816 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $327,633 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,191,913 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,389,397 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $44,337 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $44,337 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,345,060 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,817 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,680,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,681,817 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,026,877 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt II, Line 5 | CEs are monitored by Mainspring's conservation easement monitoring staff at least annually with a report to Mainspring's files and the landowner. The handling of violations, monitoring and enforcement are covered in Mainspring's Stewardship Policy Manual. |
| Pt II, Line 9 | Conservation easements purchased are expensed at cost. Conservation easements received by donation are not recorded in the organization's books.(See Schedule O for further information.) |
| Other | Mainspring has three accounts at the Community Foundation of WNC. Two are for stewardship purposes (The Permanent and nonpermanent funds) and the income generated from those funds is for conservation easement stewardship, land acquisition and other conservation purposes consistent with the purpose and terms of the fund. The third account is the Mainspring Endowment Fund and funds generated from that fund can be used for operations. |
| Pt X, Line 2 | Mainspring is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however,income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. Mainspring had income from unrelated business activities in the 2022 fiscal year and was, therefore, required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). Management anticipates that taxes payable, if any, will not be material to the financial statements. The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. |
| Pt II, Line 3 | In 2022, Stateline Dairy was amended and Tellico Creek was reduced by 0.3 acres. |
| Pt XI, Line 2d | Rental Expenses $9,673; Fundraising Expenses $2,557; Cost of Goods Sold $3,052, Raffle Expenses $1,055 |
| Pt XI, Line 4b | Life Estate Contributions $22,001; Land Contributions $303,815 |
| Pt XII, Line 2d | Rental Expenses $9,673; Fundraising Expenses $2,557; Cost of Goods Sold $3,052;Raffle Expenses $1,055 Return of Contributions $28,000 |
| Pt XII, Line 4b | Easement Devaluation $1,600,000 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $120,824 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contribution | 0 | ContributionCnt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $303,815 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Life Estate Property Donations | 1 | $22,001 | Present Value of the Appraisal |
| Yes (X) | Fundraising Items | 6 | $1,065 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 4 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt I Line 30b | Mainspring does not carry conservation easements as assets on it's books. Donated conservation easements are not recognized in revenue. |
| Other | Line 17 Real estate - Other - Land donations are reported on this line. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | Per the Bylaws, the Executive Committee may exercise the powers of the Board between Board meetings, except as may be limited by the North Carolina Nonprofit Corporation Act, or may make recommendations to the Board with respect to any matters that come before it. All actions taken by the Executive Committee shall be reported to the Board of Directors at the meeting following such action. |
| Pt VI, Line 11b | The 990 is initially reviewed by the Finance Manager and the Executive Director. It is then provided to the Finance Committee for review and acceptance. Finally, the 990 is sent to the Board of Directors prior to filing. |
| Pt VI, Line 12c | A conflict of interest statement is handed out to the Board of Directors in attendance at the first board meeting of the new year and are asked to complete it and hand it in at that time. The statement is mailed to any board members who misses that meeting. To ensure all the completed forms are returned within one month, a designated staff member follows up with anyone who has not submitted the signed form. Staff is given a Conflict of Interest statement to complete each January, or if new to the organization at their time of hire. The Finance Manager reviews the statements. In addition, the Executive Director monitors the statements for any possible conflicts of interest. |
| Pt VI, Line 15a | Mainspring's Executive Committee does an annual performance evaluation of the E.D. and uses LTA and industry benchmarks to determine salary increase. The Board of Directors uses an executive session at its February board meeting to present & discuss the E.D. performance review and vote on an annual increase. |
| Pt VI, Line 18 | Form 1023 is available upon request. Forms 990 are available on the IRS website, the websites of many charity watch organizations, such as Guidestar, and MCT's website. |
| Pt VI, Line 19 | Governing documents, Conflict of Interest policy and audited financial statements are available upon request. |
| Pt XII, Line 2c | The Audit Committee directly reviews the audit. |
| Other | Sch D, Ln 3&5 - Since U.S. GAAP does not provide specific guidance on the accounting treatment for conservation easements, land trust organizations in the U.S. use several different methods to account for the easements they hold. Mainspring has adopted one such method which is widely used by other land trusts. Under this method, conservation easements are not recognized as assets. Accordingly, easements received by donation are not recorded in income and easements purchased by the organization are recorded as expenses. Management believes that this method results in financial statements that most accurately reflect the organization's financial activities. |
| Pt XI | Return of contribution $24975 |
Comments