2021-06-30T19:10:08-05:00 2020-06-30 HUMPHREY CPA GROUP LLC 5915 S EMERSON AVENUE SUITE 400 INDIANAPOLIS IN 46237 990 2019-07-01 351830637 SYCAMORE LAND TRUST INCORPORATED SYCA 8123365382 PO BOX 7801 BLOOMINGTON IN 474077801 SARAH BAUMGART TREASURER 8123365382 2021-06-30 true RODNEY J HUMPHREY CPA P00095267 3174353447 2021-06-30 2019 2022-09-23 18:48:47Z X JOHN LAWRENCE PO BOX 7801 BLOOMINGTON IN 474077801 2020798 false X WWW.SYCAMORELANDTRUST.ORG X 1990 IN TO PRESERVE THE BEAUTY, HEALTH, AND DIVERSITY OF SOUTHERN INDIANA'S NATURAL LANDSCAPE THROUGH STRATEGIC LAND CONSERVATION AND ENVIRONMENTAL EDUCATION. 14 14 8 110 0 1686394 1806842 0 96363 116629 -142257 49479 1640500 1972950 0 0 470674 541431 0 86036 484548 260257 955222 801688 685278 1171262 17460373 18581386 5306 6367 17455067 18575019 TO PRESERVE THE BEAUTY, HEALTH, AND DIVERSITY OF SOUTHERN INDIANA'S NATURAL LANDSCAPE THROUGH STRATEGIC LAND CONSERVATION AND ENVIRONMENTAL EDUCATION. false false 490615 LAND PROTECTION: SYCAMORE PERMANENTLY PROTECTS THE BEAUTIFUL NATURAL HERITAGE OF SOUTHERN INDIANA BY OWNING LAND AND HOLDING PERMANENT CONSERVATION EASEMENTS ON PRIVATE PROPERTIES. OVER 100 PROJECTS HAVE BEEN COMPLETED TO PROTECT A TOTAL OF OVER 10,000 ACRES. WE OWN, MANAGE AND RESTORE MORE THAN 6,000 ACRES OF FORESTS, WETLANDS AND GRASSLANDS, INCLUDING FORMERLY MINED OR FARMED LAND. SYCAMORE MAINTAINS AND BUILDS TRAILS FOR FREE PUBLIC USE AT 16 NATURE PRESERVES TO ENABLE ENVIRONMENTALLY FRIENDLY RECREATION AND EDUCATION. NEARLY 4,000 ACRES OF PRIVATELY OWNED PROPERTIES HAVE BEEN PROTECTED THROUGH CONSERVATION EASEMENTS TO PROTECT THEIR CONSERVATION VALUES. ADDITIONAL RESOURCES ARE INVESTED TO PROTECT AN ADDITIONAL 10,000 ACRES OWNED BY OTHERS. 37774 LAND STEWARDSHIP: ON LAND THAT WE OWN, WE MANAGE FOR ECOLOGICAL HEALTH. WITH INPUT FROM EXPERTS IN ECOLOGY AND ENVIRONMENTAL SCIENCE, AND THE HELP OF VOLUNTEER LAND STEWARDS, WE PLANT TREES, ELIMINATE INVASIVE PLANTS, AND REMOVE REFUSE. WE ALSO MANAGE OUR PUBLIC NATURE PRESERVES FOR ENVIRONMENTALLY FRIENDLY PUBLIC USE BY PROVIDING TRAILS, PARKING AREAS,AND EDUCATIONAL SIGNAGE. ON PRIVATE PROPERTIES FOR WHICH WE HOLD CONSERVATION EASEMENTS, WE THOROUGHLY MONITOR AND REPORT ON EACH PROPERTY THROUGH REGULAR SITE VISITS TO ENSURE THAT CONSERVATION PROTECTIONS ARE ENFORCED. 68649 ENVIRONMENTAL EDUCATION: BUILDING AN UNDERSTANDING OF AND APPRECIATION FOR NATURE IS CRITICAL TO OUR MISSION OF CONSERVING LAND AND CREATING A HEALTHY ENVIRONMENT FOR CURRENT AND FUTURE GENERATIONS. IN THE PAST YEAR WE ALSO HAD OVER 5,000 PARTICIPANTS IN OUR INTERACTIVE PROGRAMS AT SCHOOLS, AT OUR PRESERVES AND OTHER PROPERTIES, AND WITH COMMUNITY GROUPS THROUGHOUT SOUTHERN INDIANA. PARTNERING WITH SCHOOLS, WE BUILD NATIVE PLANT GARDENS AND OTHER HABITATS ON SCHOOLYARDS. THOUSANDS OF PEOPLE OF ALL AGES AND ABILITIES ALSO VISIT OUR PUBLIC NATURE PRESERVES AND OTHER PROPERTIES TO HIKE, BIRDWATCH, PHOTOGRAPH, AND ENJOY THE PHYSICAL AND MENTAL BENEFITS OF BEING IN NATURE. 597038 true true false false false false true false false true true false false false false false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 13 0 8 true false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false IN X X OFFICE OFFICE 8123365382 4898 E HERITAGE WOODS ROAD 4898 E HERITAGE WOODS ROAD BLOOMINGTON IN 47401 JOHN LAWRENCE EXECUTIVE DI 40.00 X 87853 0 12282 TIM DUNFEE BOARD CHAIR 2.00 X 0 0 0 JUDITH STEWART BOARD VICE C 1.00 X 0 0 0 ROBERT COSTELLO SECRETARY 1.00 X 0 0 0 SARAH BAUMGART TREASURER 2.00 X 0 0 0 BRIAN BESSER DIRECTOR 1.00 X 0 0 0 JIM EAGLEMAN DIRECTOR 1.00 X 0 0 0 ELAINE EMMI DIRECTOR 1.00 X 0 0 0 JENNY JOHNSON DIRECTOR 1.00 X 0 0 0 ANDREA LUTZ DIRECTOR 1.00 X 0 0 0 BILL MCCOY DIRECTOR 1.00 X 0 0 0 JENNY STEPHENS DIRECTOR 1.00 X 0 0 0 MARIA VITERISI DIRECTOR 1.00 X 0 0 0 JOHN WHIKEART DIRECTOR 1.00 X 0 0 0 LINDSAY WOOD DIRECTOR 1.00 X 0 0 0 87853 12282 false false false 95852 42643 1668347 1078150 1806842 116629 116629 29703 29703 29703 29703 58163 42643 47848 10315 OTHER REVENUE 9461 9461 9461 1972950 9461 146332 412329 307618 55591 49120 9564 7135 1290 1139 88203 69186 10114 8903 31335 23377 4225 3733 5938 5938 13879 13879 12203 8781 3422 10012 1682 1508 6822 16633 12409 2243 1981 11340 8424 414 2502 5286 2039 370 2877 24620 9080 15540 19645 14656 2649 2340 OUTREACH EXPENSES 47394 47394 LAND STEWARDSHIP 37774 37774 ENVIRONMENTAL EDUCATION 14344 14344 BEANBLOSSOM BOTTOMS TRAIL 10621 10621 30568 25361 2010 3197 801688 597038 118614 86036 86802 48126 1280984 1321324 27769 13257852 323283 11872188 12934569 3433189 3529549 759441 747818 17460373 18581386 5306 6367 5306 6367 X 15136094 16211745 2318973 2363274 17455067 18575019 17460373 18581386 1171262 -51310 X false true X true false X 2404928 1991690 3498597 1686394 1806842 11388451 31384 49637 186026 43055 67624 377726 2436312 2041327 3684623 1729449 1874466 11766177 1497461 84433 302965 324186 148017 2357062 1497461 84433 302965 324186 148017 2357062 9409115 99435 131997 78638 186799 146332 643201 99435 131997 78638 186799 146332 643201 274 18027 4733 4000 9461 36495 2536021 2191351 3767994 1920248 2030259 12445873 0.75600 0.77140 0.05000 0.04000 X PART III, LINE 12 MISCELLANEOUS INCOME 36,495 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 34 3974.41 1 true 240.00 2451 1575111 25500 13537 14403 1599745 1443498 134613 63116 66116 1575111 878570 564928 10042 10042 1443498 794151 84419 878570 771403 46682 23934 794151 1.00000 true false 12438368 144241 12582609 500155 173397 326758 141241 116339 24902 33847 33547 300 12934569 1921640 -51310 -51310 1972950 1972950 801688 801688 801688 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A WRITTEN POLICY REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF ITS CONSERVATION EASEMENTS, WHICH MEETS LAND TRUST ALLIANCE ACCREDITATION REQUIREMENTS. THE POLICY REQUIRES THAT EVERY CONSERVATION EASEMENT IS INSPECTED AT LEAST ANNUALLY FOR COMPLIANCE, AND ANY VIOLATIONS ARE ADDRESSED IN A TIMELY MANNER. EACH CONSERVATION EASEMENT HAS STANDARD PROVISIONS TO FACILITATE INSPECTIONS, MONITORING, AND ENFORCEMENT. SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION DOES NOT RECORD THE VALUE OF CONSERVATION EASEMENTS AS A CONTRIBUTION OR AS AN ASSET IN THE FINANCIAL STATEMENTS. THE TOTAL CONSERVATION EASEMENTS AND THE ESTIMATED VALUE IS DISCLOSED AS A FOOTNOTE IN THE AUDITED STATEMENTS OF THE LAND TRUST. BECAUSE OF SEVERE LIMITATIONS ON USE, SALE OR TRANSFER OF THESE EASEMENTS AND BECAUSE THE LIMITATIONS ARE, FOR PRACTICAL PURPOSES, INEXTINGUISHABLE, SYCAMORE CONSIDERS THEM TO BE OF ESSENTIALLY NO VALUE IN THE HANDS OF THE ORGANIZATION. THIS IS NOT A REFLECTION UPON THE VALUATION OF THE DONATION. THE DONATIONS, SUPPORTED BY INDEPENDENT APPRAISALS, REFLECT THE VALUE SURRENDERED BY THE DONOR BUT NOT NECESSARILY THE VALUE AT WHICH SYCAMORE SHOULD RECOGNIZE THE TRANSACTION. THE RECOGNITION OF CONSERVATION EASEMENTS AT NO VALUE IS IN KEEPING WITH CUSTOMARY PRACTICE BY SIMILAR ORGANIZATIONS. SCHEDULE D, PAGE 2, PART V, LINE 4 THESE FUNDS ARE HELD FOR THE SPECIFIED PURPOSE OF THE DONOR: STEWARDSHIP, LAND ACQUISTION, OPERATIONS, ENVIRONMENTAL EDUCATION. THE EARNINGS FROM THESE INVESTED FUNDS ARE USED TO FURTHER THE PURPOSES OF THAT FUND. SPECIAL EVENTS 100806 42643 58163 47848 100806 42643 58163 47848 47848 10315 X 2 10195 X 7 1041500 X 2 20597 X 1 5858 false false false FORM 990, PAGE 1, ITEM B THE TAX RETURN IS BEING AMENDED TO CORRECT THE REPORTING OF ADVISORY FEES THAT WERE REPORTED ON THE SCHEDULE OF EXPENSES, RATHER THAN NETTING AGAINST INVESTMENT INCOME. IN ADDITION, THE RECONCILATION OF TAX INCOME AND TAX EXPENSE TO BOOK INCOME AND BOOK EXPENSE WAS INCORRECT ON THE ORIGNIAL RETURN. FORM 990 FORM 990, PART I, LINE 11, PRIOR YEAR: THE ORGANIZATION DONATED 74 ACRES OF LAND TO THE US FISH AND WILDLIFE SERVICE FOR INCLUSION IN THE PATOKA RIVER NATIONAL WILDLIFE REFUGE, RESULTING IN THE REPORTED LOSS. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD TREASURER WILL PRESENT THE 990 TO THE BOARD FOR REVIEW AND QUESTIONS, PRIOR TO SUBMITTAL. FORM 990, PAGE 6, PART VI, LINE 12C AS AN AGENDA ITEM, THE BOARD OF DIRECTORS IS ASKED AT EACH MEETING TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. SUBSEQUENTLY, POTENTIAL CONFLICTS ARE DISCUSSED BY THE BOARD AS DESCRIBED IN THE CONFLICT OF INTEREST POLICY, AND A COURSE OF ACTION IS RECOMMENDED. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE, COMPRISED OF THE BOARD CHAIR, VICE CHAIR, SECRETARY AND TREASURER, REVIEW LAND TRUST ALLIANCE COMPENSATION SURVEYS, COMPENSATION LEVELS AT OTHER INDIANA BASED LAND TRUSTS, AN INDIVIDUAL'S PERFORMANCE RESULTS, AND SALARY LEVELS IN THE BLOOMINGTON COMMUNITY TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION LEVEL. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR REVIEWS LAND TRUST ALLIANCE COMPENSATION SURVEYS, COMPENSATION LEVELS AT OTHER INDIANA-BASED LAND TRUSTS, THE INDIVIDUAL'S PERFORMANCE RESULTS, AND SALARY LEVELS IN THE BLOOMINGTON COMMUNITY TO DETERMINE COMPENSATION RECOMMENDATIONS FOR ALL NON-EXECUTIVE DIRECTOR POSITIONS. THE EXECUTIVE COMMITTEE, COMPRISED OF THE BOARD CHAIR, VICE CHAIR, SECRETARY AND TREASURER, REVIEWS AND APPROVES THE COMPENSATION RECOMMENDATIONS FROM THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, DURING REGULAR BUSINESS HOURS.