WABASH RIVER ENHANCEMENT CORP: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- WABASH RIVER ENHANCEMENT CORP (EIN 20-1337591)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-14
- IRS object ID
- 202203189349314575
- Schema version
- 2021v4.0
- 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 | 2022-11-14T16:26:19-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351756461 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMAN LAWSON HAWKS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2549 YEAGER ROAD SUITE 190 | AddressLine1Txt |
| City | WEST LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47906 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201337591 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WABASH RIVER ENHANCEMENT CORPORATIO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WABA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ATTN STANTON LAMBERT / 200 N 2ND | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47901 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STANTON LAMBERT | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7654208505 | PhoneNum |
| Signature | 2022-11-15 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STANTON | PersonFirstNm |
| Person Last | LAMBERT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRET A HAWKS CPA | PreparerPersonNm |
| PTIN | P00161410 | PTIN |
| Phone | 7654635566 | PhoneNum |
| Preparation | 2022-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STANTON LAMBERT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N 2ND ST | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,558,344 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO ENHANCE THE QUALITY OF LIFE IN THE WABASH RIVER CORRIDOR BY CREATING SUSTAINABLE OPPORTUNITIES TO IMPROVE HEALTH, RECREATION, EDUCATION, ECONOMIC DEVELOPMENT, AND ENVIRONMENTAL MANAGEMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $973,672 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,332,533 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,023 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,426 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,348 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,167 | CYInvestmentIncomeAmt |
| PY Other Revenue | $45,902 | PYOtherRevenueAmt |
| CY Other Revenue | $44,302 | CYOtherRevenueAmt |
| PY Total Revenue | $1,027,945 | PYTotalRevenueAmt |
| CY Total Revenue | $1,419,428 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $201,833 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $209,103 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,766 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $736,048 | PYOtherExpensesAmt |
| CY Other Expenses | $1,224,567 | CYOtherExpensesAmt |
| PY Total Expenses | $937,881 | PYTotalExpensesAmt |
| CY Total Expenses | $1,433,670 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $90,064 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$14,242 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,596,875 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,389,745 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $385,756 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $290,203 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,211,119 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,099,542 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ENHANCE THE QUALITY OF LIFE IN THE WABASH RIVER CORRIDOR BY CREATING SUSTAINABLE OPPORTUNITIES TO IMPROVE HEALTH, RECREATION, EDUCATION, ECONOMIC DEVELOPMENT, AND ENVIRONMENTAL MANAGEMENT. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,305,232 | ExpenseAmt |
| Revenue | $27,426 | RevenueAmt |
| Desc | IN 2021, WREC CONTINUED TO ADVANCE ITS MISSION TO ENHANCE THE WABASH RIVER CORRIDOR AS FOLLOWS: -WREC CONTINUED ITS PROGRAM TO IMPROVE WABASH RIVER WATER QUALITY THROUGH ITS WABASH RIVER WATERSHED MANAGEMENT PROGRAM FUNDED PRIMARILY THROUGH THE EPA/IDEM 319 NON-POINT SOURCEPOLLUTION WATERSHED MANAGEMENT PROGRAM: -WREC COMPLETE THE FIRST YEAR OF A TWO YEAR EPA/IDEM 319 NPS IMPLEMENTATION GRANT TOTALING 541,000 (GRANT FUNDS - 325K; LOCAL MATCH INCLUDING IN- KIND: 216,667) FOR THE TWO YEAR PERIOD: 2021-2022 -WREC APPLIED FOR AND RECEIVED A 570,000 FOLLOW-UP EPA/IDEM 319 NPS WATERSHED IMPLEMENTATION GRANT COVERING 2023-2025, THAT WILL BEGIN IN 2023. WREC WAS AWARDED SIX GRANTS IN 2020 TO FUND FOUR REGIONAL WABASH RIVER GREENWAY DEVELOPMENT PROJECTS AND CONTINUED TO WORK TOWARDS COMPLETION OF THESE PROJECTS IN 2021: 1. PROJECT: CONDUCT A SITE SURVEY OF THE WILLIAMSPORT FALLS AND TRAIL PROJECT AREA. THE PROJECT IS ONGOING FUNDING SOURCES: WARREN COUNTY COMMUNITY FOUNDATION: 5,000.00 NORTH CENTRAL HEALTH SERVICES: 12,350.00 2. PROJECT: COMPLETE DESIGN AND ENGINEERING FOR THE WABASH RIVER GREENWAY SECTION OF THE COVINGTON CIRCLE TRAIL. FUNDING SOURCES: WESTERN INDIANA COMMUNITY FOUNDATION: 50,000.00 NORTH CENTRAL HEALTH SERVICES: 78,350.00 3. PROJECT: REGIONAL WABASH RIVER GREENWAY CORRIDOR MASTER PLAN DEVELOPMENT FUNDING SOURCES: WABASH HEARTLAND INNOVATION NETWORK: 525,060.00 NORTH CENTRAL HEALTH SERVICES: 774,940.00 4. PROJECT: PROVIDE LOCAL MATCH FOR AN UPCOMING PANHANDLE TRAIL EXTENSION PROJECT IDNR NEXT LEVEL TRAILS GRANT APPLICATION WABASH HEARTLAND INNOVATION NETWORK: 474,940.00 WREC CONTINUED TO PURSUE STRATEGIC LAND ACQUISITION AND MANAGEMENT IN SUPPORT OF THE CORRIDOR MASTER PLANS. -WREC SOLD THE WEST PARCELS (PARCELS LYING WEST OF NORTH RIVER ROAD) OF FOUR NORTH RIVER ROAD PROPERTIES AND RETAINED THE RIVERFRONT PARCELS (THE SECTIONS OF THE PROPERTIES LYING EAST OF NORTH RIVER ROAD AND EXTENDING TO THE RIVER), OF EACH OF THE PROPERTIES. -PURCHASED TWO RIVERFRONT PARCELS ALONG NORTH RIVER ROAD | Desc |
| Total Program Service Expenses | $1,305,232 | 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 | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 4 | 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 |
| 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | 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 | STANTON LAMBERT | PersonNm |
| Phone | 7654208505 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 N 2ND | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47901 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| STANTON LAMBERT | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $77,385 | $0 | $0 | |
| JIM ANDREW | ||||||
| DIRECTOR | $0 | $0 | $0 | Yes (X) | ||
| JOHN COLLIER | ||||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN DENNIS | ||||||
| TREASURER | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN GAMBS | ||||||
| DIRECTOR | $0 | $0 | $0 | Yes (X) | ||
| CLAUDINE LAUFMAN | ||||||
| DIRECTOR | $0 | $0 | $0 | Yes (X) | ||
| KATHRYN LOZANO | ||||||
| DIRECTOR | $0 | $0 | $0 | Yes (X) | ||
| TOM MURTAUGH | ||||||
| VICE PRESIDE | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| TONY ROSWARSKI | ||||||
| PRESIDENT | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KEN SANDEL | ||||||
| DIRECTOR | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $77,385 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $177,042 | GovernmentGrantsAmt |
| All Other Contributions | $1,155,491 | AllOtherContributionsAmt |
| Total Contributions | $1,332,533 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| EVENT/PROGRAM INCOME | $17,298 | $17,298 |
| REIMB & REFUNDS | $9,226 | $9,226 |
| MISCELLANEOUS INCOME | $902 | $902 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,426 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $132 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $132 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $153,951 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $138,916 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $15,035 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,035 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,035 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PPP LOAN FORGIVENESS | $31,890 | $31,890 |
| REAL ESTATE RENTAL | $12,412 | $12,412 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $44,302 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,419,428 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $86,895 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,633 | TotalAmt |
| Program Services | $134,725 | ProgramServicesAmt |
| Management And General | $38,088 | ManagementAndGeneralAmt |
| Fundraising | $3,820 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,901 | TotalAmt |
| Program Services | $17,649 | ProgramServicesAmt |
| Management And General | $2,602 | ManagementAndGeneralAmt |
| Fundraising | $650 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,569 | TotalAmt |
| Program Services | $8,959 | ProgramServicesAmt |
| Management And General | $2,314 | ManagementAndGeneralAmt |
| Fundraising | $296 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,995 | TotalAmt |
| Program Services | $6,183 | ProgramServicesAmt |
| Management And General | $4,812 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,616 | TotalAmt |
| Management And General | $15,616 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $650 | TotalAmt |
| Program Services | $650 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,234 | TotalAmt |
| Management And General | $1,234 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $582 | TotalAmt |
| Program Services | $582 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,612 | TotalAmt |
| Program Services | $50,053 | ProgramServicesAmt |
| Management And General | $45,559 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,311 | TotalAmt |
| Program Services | $1,311 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,296 | TotalAmt |
| Program Services | $32,296 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,191 | TotalAmt |
| Program Services | $8,500 | ProgramServicesAmt |
| Management And General | $9,691 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER PROFESSIONAL FEES | $925,049 | $925,049 | |
| AWARDS | $106,748 | $106,748 | |
| SUPPLIES | $10,010 | $10,010 | |
| PRINTING AND COPYING | $3,160 | $2,517 | $643 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,113 | TotalAmt |
| Management And General | $3,113 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,433,670 | TotalAmt |
| Program Services | $1,305,232 | ProgramServicesAmt |
| Management And General | $123,672 | ManagementAndGeneralAmt |
| Fundraising | $4,766 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,701 | BOYAmt |
| EOY | $82,932 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $355,266 | BOYAmt |
| EOY | $381,570 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,206 | BOYAmt |
| EOY | $199,897 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,887 | BOYAmt |
| EOY | $93,208 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,057 | BOYAmt |
| EOY | $890 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,026,608 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $395,360 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,867,758 | BOYAmt |
| EOY | $7,631,248 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,596,875 | BOYAmt |
| EOY | $8,389,745 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372,739 | BOYAmt |
| EOY | $289,536 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,017 | BOYAmt |
| EOY | $667 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,756 | BOYAmt |
| EOY | $290,203 | 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 | $7,847,671 | BOYAmt |
| EOY | $7,718,254 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,448 | BOYAmt |
| EOY | $381,288 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,211,119 | BOYAmt |
| EOY | $8,099,542 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,596,875 | BOYAmt |
| EOY | $8,389,745 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$14,242 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$97,335 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,562,696 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,864,385 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $944,205 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $973,672 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,331,491 | CurrentTaxYearAmt |
| Total | $7,676,449 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $70,583 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $90,802 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $93,752 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,273 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,860 | CurrentTaxYearAmt |
| Total | $381,270 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,633,279 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,955,187 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,037,957 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,027,945 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,403,351 | CurrentTaxYearAmt |
| Total | $8,057,719 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $8,057,719 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,633,279 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,955,187 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,037,957 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,027,945 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,403,351 | CurrentTaxYearAmt |
| Total | $8,057,719 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,025,778 | OtherCostOrOtherBasisAmt |
| Book Value | $4,025,778 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,966,403 | OtherCostOrOtherBasisAmt |
| Depreciation | $360,933 | DepreciationAmt |
| Book Value | $3,605,470 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,427 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,427 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,631,248 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,419,428 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,419,428 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,419,428 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,531,005 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $97,335 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $97,335 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,433,670 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,433,670 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 2D | FormAndLineReferenceDesc |
| Explanation | BOOK / TAX DEPRECIATION DIFFERENCE 97,335 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | IN 2021, WREC CONTINUED TO ADVANCE ITS MISSION TO ENHANCE THE WABASH RIVER CORRIDOR AS FOLLOWS: -WREC CONTINUED ITS PROGRAM TO IMPROVE WABASH RIVER WATER QUALITY THROUGH ITS WABASH RIVER WATERSHED MANAGEMENT PROGRAM FUNDED PRIMARILY THROUGH THE EPA/IDEM 319 NON-POINT SOURCEPOLLUTION WATERSHED MANAGEMENT PROGRAM: -WREC COMPLETE THE FIRST YEAR OF A TWO YEAR EPA/IDEM 319 NPS IMPLEMENTATION GRANT TOTALING 541,000 (GRANT FUNDS - 325K; LOCAL MATCH INCLUDING IN- KIND: 216,667) FOR THE TWO YEAR PERIOD: 2021-2022 -WREC APPLIED FOR AND RECEIVED A 570,000 FOLLOW-UP EPA/IDEM 319 NPS WATERSHED IMPLEMENTATION GRANT COVERING 2023-2025, THAT WILL BEGIN IN 2023. WREC WAS AWARDED SIX GRANTS IN 2020 TO FUND FOUR REGIONAL WABASH RIVER GREENWAY DEVELOPMENT PROJECTS AND CONTINUED TO WORK TOWARDS COMPLETION OF THESE PROJECTS IN 2021: 1. PROJECT: CONDUCT A SITE SURVEY OF THE WILLIAMSPORT FALLS AND TRAIL PROJECT AREA. THE PROJECT IS ONGOING FUNDING SOURCES: WARREN COUNTY COMMUNITY FOUNDATION: 5,000.00 NORTH CENTRAL HEALTH SERVICES: 12,350.00 2. PROJECT: COMPLETE DESIGN AND ENGINEERING FOR THE WABASH RIVER GREENWAY SECTION OF THE COVINGTON CIRCLE TRAIL. FUNDING SOURCES: WESTERN INDIANA COMMUNITY FOUNDATION: 50,000.00 NORTH CENTRAL HEALTH SERVICES: 78,350.00 3. PROJECT: REGIONAL WABASH RIVER GREENWAY CORRIDOR MASTER PLAN DEVELOPMENT FUNDING SOURCES: WABASH HEARTLAND INNOVATION NETWORK: 525,060.00 NORTH CENTRAL HEALTH SERVICES: 774,940.00 4. PROJECT: PROVIDE LOCAL MATCH FOR AN UPCOMING PANHANDLE TRAIL EXTENSION PROJECT IDNR NEXT LEVEL TRAILS GRANT APPLICATION WABASH HEARTLAND INNOVATION NETWORK: 474,940.00 WREC CONTINUED TO PURSUE STRATEGIC LAND ACQUISITION AND MANAGEMENT IN SUPPORT OF THE CORRIDOR MASTER PLANS. -WREC SOLD THE WEST PARCELS (PARCELS LYING WEST OF NORTH RIVER ROAD) OF FOUR NORTH RIVER ROAD PROPERTIES AND RETAINED THE RIVERFRONT PARCELS (THE SECTIONS OF THE PROPERTIES LYING EAST OF NORTH RIVER ROAD AND EXTENDING TO THE RIVER), OF EACH OF THE PROPERTIES. -PURCHASED TWO RIVERFRONT PARCELS ALONG NORTH RIVER ROAD |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FULL WREC BOARD WILL REVIEW AND APPROVE THE FORM 990 PRIOR TO SENDING IT TO THE FEDERAL AND STATE GOVERNMENTS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | COPIES ARE AVAILABLE ON REQUEST. |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE -97,335 |