WABASH RIVER ENHANCEMENT CORP: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WABASH RIVER ENHANCEMENT CORP (EIN 20-1337591)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-15
- IRS object ID
- 202103199349315100
- Schema version
- 2020v4.0
- 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 | 2021-11-15T13:37:12-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | 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 | 2020-01-01 | 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 | 200 N 2ND STREET | 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 |
| Signature | 2021-11-05 | 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 | BRITTANY E JONES CPA | PreparerPersonNm |
| PTIN | P01340334 | PTIN |
| Phone | 7654635566 | PhoneNum |
| Preparation | 2021-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | 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 | $1,027,945 | 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 | 3 | TotalEmployeeCnt |
| Total Volunteers | 252 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $944,205 | PYContributionsGrantsAmt |
| CY Contributions Grants | $973,672 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $74,381 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,023 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$26,260 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,348 | CYInvestmentIncomeAmt |
| PY Other Revenue | $14,587 | PYOtherRevenueAmt |
| CY Other Revenue | $45,902 | CYOtherRevenueAmt |
| PY Total Revenue | $1,006,913 | PYTotalRevenueAmt |
| CY Total Revenue | $1,027,945 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $195,975 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $201,833 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $5,076 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $481,572 | PYOtherExpensesAmt |
| CY Other Expenses | $736,048 | CYOtherExpensesAmt |
| PY Total Expenses | $677,547 | PYTotalExpensesAmt |
| CY Total Expenses | $937,881 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $329,366 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $90,064 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,373,924 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,596,875 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $204,201 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $385,756 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,169,723 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,211,119 | 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 | $814,664 | ExpenseAmt |
| Revenue | $7,023 | RevenueAmt |
| Desc | IN 2020, WREC CONTINUED TO ADVANCE ITS MISSION TO ENHANCE THE WABASH RIVER CORRIDOR AS FOLLOWS: - CONSTRUCTION OF PHASE ONE OF THE RIVERSIDE PROMENADE PROJECT WAS COMPLETED IN THE SUMMER OF 2020. - 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 SOURCE POLLUTION WATERSHED MANAGEMENT PROGRAM : - WREC COMPLETED THE SECOND YEAR OF A TWO YEAR EPA/IDEM 319 NPS GRANT TOTALING 507,000 GRANT FOR THE TWO YEAR PERIOD - 2019-20. - WREC APPLIED FOR AND RECEIVED A 541,000 FOLLOW UP EPA/IDEM 319 NPS WATERSHED IMPLEMENTATION GRANT COVERING 2021-2023, THAT WILL BEGIN IN 2021. WREC WAS AWARDED SIX GRANTS IN 2020 TO FUND FOUR REGIONAL WABASH RIVER GREENWAY DEVELOPMENT PROJECTS: 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 | Desc |
| Total Program Service Expenses | $814,664 | 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 | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | 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 (11 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 | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JOHN COLLIER | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN DENNIS | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN GAMBS | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CLAUDINE LAUFMAN | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KATHRYN LOZANO | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TOM MURTAUGH | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TONY ROSWARSKI | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KEN SANDEL | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROLAND WINGER | ||||||
| DIRECTOR | 1.00 | $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 | $270,403 | GovernmentGrantsAmt |
| All Other Contributions | $703,269 | AllOtherContributionsAmt |
| Total Contributions | $973,672 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| REIMB & REFUNDS | $6,938 | $6,938 |
| EVENT/PROGRAM INCOME | $85 | $85 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,023 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,348 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,348 | 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 | $14,012 | $14,012 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $45,902 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,027,945 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,273 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,145 | TotalAmt |
| Program Services | $127,738 | ProgramServicesAmt |
| Management And General | $39,288 | ManagementAndGeneralAmt |
| Fundraising | $4,119 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,212 | TotalAmt |
| Program Services | $15,909 | ProgramServicesAmt |
| Management And General | $2,642 | ManagementAndGeneralAmt |
| Fundraising | $661 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,476 | TotalAmt |
| Program Services | $8,551 | ProgramServicesAmt |
| Management And General | $2,629 | ManagementAndGeneralAmt |
| Fundraising | $296 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,054 | TotalAmt |
| Program Services | $6,216 | ProgramServicesAmt |
| Management And General | $4,838 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,606 | TotalAmt |
| Management And General | $13,606 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478 | TotalAmt |
| Program Services | $478 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,392 | TotalAmt |
| Management And General | $3,392 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,282 | TotalAmt |
| Program Services | $1,282 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,791 | TotalAmt |
| Program Services | $34,317 | ProgramServicesAmt |
| Management And General | $40,474 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,727 | TotalAmt |
| Program Services | $3,727 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,093 | TotalAmt |
| Program Services | $33,093 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,418 | TotalAmt |
| Program Services | $7,671 | ProgramServicesAmt |
| Management And General | $8,747 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER PROFESSIONAL FEES | $435,992 | $435,992 | |
| AWARDS | $130,994 | $130,994 | |
| SUPPLIES | $8,567 | $8,567 | |
| TELEPHONE AND INTERNET | $1,087 | $1,087 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,567 | TotalAmt |
| Program Services | $129 | ProgramServicesAmt |
| Management And General | $1,438 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $937,881 | TotalAmt |
| Program Services | $814,664 | ProgramServicesAmt |
| Management And General | $118,141 | ManagementAndGeneralAmt |
| Fundraising | $5,076 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,586 | BOYAmt |
| EOY | $163,701 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $621,239 | BOYAmt |
| EOY | $355,266 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,381 | BOYAmt |
| EOY | $167,206 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,524 | BOYAmt |
| EOY | $41,887 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,908 | BOYAmt |
| EOY | $1,057 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,162,462 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $294,704 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,562,286 | BOYAmt |
| EOY | $7,867,758 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,373,924 | BOYAmt |
| EOY | $8,596,875 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,534 | BOYAmt |
| EOY | $372,739 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $667 | BOYAmt |
| EOY | $13,017 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,201 | BOYAmt |
| EOY | $385,756 | 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 | $7,487,897 | BOYAmt |
| EOY | $7,847,671 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $681,826 | BOYAmt |
| EOY | $363,448 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,169,723 | BOYAmt |
| EOY | $8,211,119 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,373,924 | BOYAmt |
| EOY | $8,596,875 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $90,064 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$48,668 | 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 | $1,155,876 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,562,696 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,864,385 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $944,205 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $973,672 | CurrentTaxYearAmt |
| Total | $7,500,834 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $70,583 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,802 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93,752 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,273 | CurrentTaxYearAmt |
| Total | $372,694 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,219,160 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,633,279 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,955,187 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,037,957 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,027,945 | CurrentTaxYearAmt |
| Total | $7,873,528 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $7,873,528 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,219,160 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,633,279 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,955,187 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,037,957 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,027,945 | CurrentTaxYearAmt |
| Total | $7,873,528 | 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 | $4,037,230 | OtherCostOrOtherBasisAmt |
| Book Value | $4,037,230 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,090,805 | OtherCostOrOtherBasisAmt |
| Depreciation | $260,277 | DepreciationAmt |
| Book Value | $3,830,528 | 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 | $7,867,758 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,027,945 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,027,945 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,027,945 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $986,549 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $48,668 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $48,668 | ExpensesNotReportedAmt |
| Expenses Subtotal | $937,881 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $937,881 | 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 48,668 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | IN 2020, WREC CONTINUED TO ADVANCE ITS MISSION TO ENHANCE THE WABASH RIVER CORRIDOR AS FOLLOWS: - CONSTRUCTION OF PHASE ONE OF THE RIVERSIDE PROMENADE PROJECT WAS COMPLETED IN THE SUMMER OF 2020. - 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 SOURCE POLLUTION WATERSHED MANAGEMENT PROGRAM : - WREC COMPLETED THE SECOND YEAR OF A TWO YEAR EPA/IDEM 319 NPS GRANT TOTALING 507,000 GRANT FOR THE TWO YEAR PERIOD - 2019-20. - WREC APPLIED FOR AND RECEIVED A 541,000 FOLLOW UP EPA/IDEM 319 NPS WATERSHED IMPLEMENTATION GRANT COVERING 2021-2023, THAT WILL BEGIN IN 2021. WREC WAS AWARDED SIX GRANTS IN 2020 TO FUND FOUR REGIONAL WABASH RIVER GREENWAY DEVELOPMENT PROJECTS: 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 |
| 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 -48,668 |