SAVE THE DUNES CONSERVATION FUND INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SAVE THE DUNES CONSERVATION FUND INC (EIN 35-1915468)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-07-28
IRS object ID
202512099349300876
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-07-28T09:39:23-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464405607PreparerFirmEIN

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11421 S WOODLAND AVEAddressLine1Txt
CityMICHIGAN CITYCityNm
State AbbreviationINStateAbbreviationCd
ZIP46360ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351915468EIN

Business Name BusinessName

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

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT W LANGE CPAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2198793564PhoneNum
Signature2025-06-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL E APPLEGATE CPAPreparerPersonNm
PTINP00212518PTIN
Phone2198717880PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBETSY MAHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1444 BARKER ROADAddressLine1Txt
CityMICHIGAN CITYCityNm
State AbbreviationINStateAbbreviationCd
ZIP46360ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$943,200GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.savedunes.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionSAVE THE DUNES PROTECTS AND ADVOCATES FOR THE INDIANA DUNES, LAKE MICHIGAN AND THE SURROUNDING NATURAL AREAS FOR THE HEALTH AND VITALITY OF THE ENVIRONMENT AND THE PEOPLE WHO LIVE, WORK AND RECREATE IN NORTHWEST INDIANA.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers130TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$779,070PYContributionsGrantsAmt
CY Contributions Grants$885,570CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$29,503PYInvestmentIncomeAmt
CY Investment Income$34,964CYInvestmentIncomeAmt
PY Other Revenue$8,268PYOtherRevenueAmt
CY Other Revenue$10,997CYOtherRevenueAmt
PY Total Revenue$816,841PYTotalRevenueAmt
CY Total Revenue$931,531CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$317,015PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$371,036CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$93,820CYTotalFundraisingExpenseAmt
PY Other Expenses$450,687PYOtherExpensesAmt
CY Other Expenses$571,739CYOtherExpensesAmt
PY Total Expenses$767,702PYTotalExpensesAmt
CY Total Expenses$942,775CYTotalExpensesAmt
PY Revenues Less Expenses$49,139PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$11,244CYRevenuesLessExpensesAmt
Total Assets BOY$2,527,627TotalAssetsBOYAmt
Total Assets EOY$2,671,795TotalAssetsEOYAmt
Total Liabilities BOY$94,922TotalLiabilitiesBOYAmt
Total Liabilities EOY$125,744TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,432,705NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,546,051NetAssetsOrFundBalancesEOYAmt
MissionSAVE THE DUNES PROTECTS AND ADVOCATES FOR THE INDIANA DUNES, LAKE MICHIGAN AND THE SURROUNDING NATURAL AREAS FOR THE HEALTH AND VITALITY OF THE ENVIRONMENT AND THE PEOPLE WHO LIVE, WORK AND RECREATE IN NORTHWEST INDIANA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$716,727ExpenseAmt
Grant$0GrantAmt
Revenue$4,335RevenueAmt
DescSAVE THE DUNES WORKS ACROSS THE THREE COUNTIES OF NORTHWEST INDIANA WITH A FOCUS ON PRIORITY AREAS SIGNIFICANT TO THE HEALTH OF THE ECOSYSTEMS OF THE INDIANA DUNES AND LAKE MICHIGAN. WE CARRY OUT OUR MISSION BY FOCUSING ON THREE STRATEGIC PROGRAM AREAS: #1 SAVE THE DUNES WILL ADVANCE LANDSCAPE-LEVEL CONSERVATION IN NORTHWEST INDIANAS LAKE MICHIGAN WATERSHED. #2 SAVE THE DUNES WILL ADVOCATE FOR POLICIES THAT PROTECT THE HEALTHY AND RESILIENT NATURAL AREAS AT THE LOCAL, REGIONAL, STATE AND NATIONAL LEVELS. #3 SAVE THE DUNES WILL CONNECT PEOPLE TO NATURE BY PROVIDING UNIQUE OPPORTUNITIES TO LEARN ABOUT THE REGIONS BIODIVERSITY, INCREASE AND ENHANCE PUBLIC ACCESS, AND EDUCATE THE PUBLIC ON RECREATING RESPONSIBLY IN OUR NATURAL AREAS.Desc
Total Program Service Expenses$716,727TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBETSY MAHERPersonNm
Phone2198793564PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BETSY MAHER
EXECUTIVE DIRECTOR40.00Yes (X)$91,071$0$0
NANCY MOLDENHAUER
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
VERNON BECK
VICE PRESIDENT2.00Yes (X)$0$0$0Yes (X)
ROBERT LANGE
TREASURER2.00Yes (X)$0$0$0Yes (X)
MADELEINE GRIMM
SECRETARY2.00Yes (X)$0$0$0Yes (X)
JORDAN BAILEY
MEMBER2.00$0$0$0Yes (X)
SUSAN KIRT
MEMBER2.00$0$0$0Yes (X)
CAROL SUE ANGAROLA
MEMBER2.00$0$0$0Yes (X)
PAUL LABUS
MEMBER2.00$0$0$0Yes (X)
RUDY GALLEGOS
MEMBER2.00$0$0$0Yes (X)
CRYSTAL WILLIAMS FRENCH
MEMBER2.00$0$0$0Yes (X)
RAEANN TRAKAS
MEMBER2.00$0$0$0Yes (X)
RYANN METZ
MEMBER2.00$0$0$0Yes (X)
JOEL GIANNETTI
MEMBER2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$91,071TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$25,262MembershipDuesAmt
Government Grants$233,124GovernmentGrantsAmt
All Other Contributions$627,184AllOtherContributionsAmt
Noncash Contributions$2,574NoncashContributionsAmt
Total Contributions$885,570TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,964TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$34,964ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$18,331FundraisingGrossIncomeAmt
Fundraising Direct Expenses$11,669FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,662TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$6,662ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMERCHANDISE SALESDesc
Business900099BusinessCd
Total Revenue Column$4,335TotalRevenueColumnAmt
Related Or Exempt Func Income$4,335RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,335OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$931,531TotalRevenueColumnAmt
Related Or Exempt Func Income$4,335RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$41,626ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$91,071TotalAmt
Program Services$45,536ProgramServicesAmt
Management And General$18,214ManagementAndGeneralAmt
Fundraising$27,321FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$228,625TotalAmt
Program Services$158,783ProgramServicesAmt
Management And General$28,465ManagementAndGeneralAmt
Fundraising$41,377FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$9,692TotalAmt
Program Services$6,194ProgramServicesAmt
Management And General$1,415ManagementAndGeneralAmt
Fundraising$2,083FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$18,220TotalAmt
Program Services$11,645ProgramServicesAmt
Management And General$2,660ManagementAndGeneralAmt
Fundraising$3,915FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,428TotalAmt
Program Services$14,973ProgramServicesAmt
Management And General$3,421ManagementAndGeneralAmt
Fundraising$5,034FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31,884TotalAmt
Program Services$15,512ProgramServicesAmt
Management And General$16,372ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$885TotalAmt
Program Services$858ProgramServicesAmt
Management And General$27ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$11,565TotalAmt
Program Services$0ProgramServicesAmt
Management And General$11,565ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$434,553TotalAmt
Program Services$434,553ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,794TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$1,794FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,973TotalAmt
Program Services$0ProgramServicesAmt
Management And General$3,807ManagementAndGeneralAmt
Fundraising$2,166FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$10,022TotalAmt
Program Services$0ProgramServicesAmt
Management And General$4,262ManagementAndGeneralAmt
Fundraising$5,760FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,150TotalAmt
Program Services$0ProgramServicesAmt
Management And General$9,150ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,431TotalAmt
Program Services$0ProgramServicesAmt
Management And General$6,431ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,669TotalAmt
Program Services$0ProgramServicesAmt
Management And General$13,669ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISCELLANEOUS$8,649$4,938$1,852$1,859
BANK FEES$1,261$0$94$1,167
TRAINING AND TRAVEL$10,338$6,641$2,463$1,234
DUES AND SUBSCRIPTIONS$5,300$0$5,300$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$20,265TotalAmt
Program Services$17,094ProgramServicesAmt
Management And General$3,061ManagementAndGeneralAmt
Fundraising$110FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$942,775TotalAmt
Program Services$716,727ProgramServicesAmt
Management And General$132,228ManagementAndGeneralAmt
Fundraising$93,820FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$196,135BOYAmt
EOY$280,569EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$94,018BOYAmt
EOY$34,060EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,129,651LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$141,831LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$967,973BOYAmt
EOY$987,820EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,257,479BOYAmt
EOY$1,356,998EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$12,022BOYAmt
EOY$12,348EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,527,627BOYAmt
EOY$2,671,795EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$56,012BOYAmt
EOY$44,809EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$38,910BOYAmt
EOY$80,935EOYAmt

Other Liabilities OtherLiabilitiesGrp

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

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$94,922BOYAmt
EOY$125,744EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,346,124BOYAmt
EOY$1,469,362EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,086,581BOYAmt
EOY$1,076,689EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,432,705BOYAmt
EOY$2,546,051EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,527,627BOYAmt
EOY$2,671,795EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$11,244ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$124,590NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

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

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$330,473CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$421,432CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$619,421CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$779,070CurrentTaxYearMinus1YearAmt
Current Tax Year$885,570CurrentTaxYearAmt
Total$3,035,966TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$330,473CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$421,432CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$619,421CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$779,070CurrentTaxYearMinus1YearAmt
Current Tax Year$885,570CurrentTaxYearAmt
Total$3,035,966TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$3,035,966PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,659CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,343CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,108CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$29,503CurrentTaxYearMinus1YearAmt
Current Tax Year$34,964CurrentTaxYearAmt
Total$124,577TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$3,160,543TotalSupportAmt
Public Support CY1700.96060PublicSupportCY170Pct
Public Support PY1700.96220PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

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

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersYes (true)VolunteersInd
Paid Staff Or ManagementYes (true)PaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (true)DirectContactLegislatorsInd
Direct Contact Legislators$2,107DirectContactLegislatorsAmt
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesfalseOtherActivitiesInd
Total Lobbying Expenditures$2,107TotalLobbyingExpendituresAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt II-B Line 1FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PARTICIPATES IN THE ONCE A YEAR GREAT LAKES LOBBYING DAY WITH DIRECT CONTACT WITH LEGISLATORS. GRASSROOTS LOBBYING ALSO TOOK PLACE VIRTUALLY.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$102,693BeginningYearBalanceAmt
Investment Earnings Or Losses$13,470InvestmentEarningsOrLossesAmt
Other Expenditures$3,929OtherExpendituresAmt
Administrative Expenses$1,187AdministrativeExpensesAmt
End Year Balance$111,047EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$90,943BeginningYearBalanceAmt
Investment Earnings Or Losses$12,553InvestmentEarningsOrLossesAmt
Administrative Expenses$803AdministrativeExpensesAmt
End Year Balance$102,693EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$95,823BeginningYearBalanceAmt
Investment Earnings Or Losses$14,609InvestmentEarningsOrLossesAmt
End Year Balance$110,432EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$225,529OtherCostOrOtherBasisAmt
Depreciation$98,062DepreciationAmt
Book Value$127,467BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$53,125OtherCostOrOtherBasisAmt
Depreciation$43,769DepreciationAmt
Book Value$9,356BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$350OtherCostOrOtherBasisAmt
Depreciation$0DepreciationAmt
Book Value$350BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$987,820TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

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

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt XII, Line 4bNo easements were changed during the year
Pt II, Line 5Conservation easements are monitored and inspected on a regular basis. Violations are encouraged to be corrected by the grantor,or to correct the violations and seek recovery of cost from the grantor.
Pt II, Line 9Conservation easements represent rights to restrict the use, access, and development of certain properties. Unrestricted support and expenses are recognized in equal amounts based upon the appraised fair value of the easements. The Organization is obligated to monitor the easements to ensure that the restrictions are maintained. The Organization monitors these easements in the normal course of its operations and the associated costs are expensed as incurred. The estimated value of easements is not included in the Statement of Financial Position because the easements do not represent a future economic benefit to the Organization.
Pt V, Line 4The income from the endowment funds is used to fund the Organizations mission.
Pt X, Line 2INCOME TAXES - Save the Dunes Conservation Fund, Inc., is exempt from tax on income under Section 501(c)(3) of the Internal Revenue Code. However, the Organization is required to pay tax on income from activities unrelated to its exempt purpose. For the years ended December 31, 2024 and 2023, the provision for Federal and Indiana income taxes was $-0- and $-0-, respectively. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification Accounting for Uncertainty in Income Taxes, that clarifies the accounting and recognition for income tax positions taken or expected to be taken in the Organizations income tax returns. The Organization has adopted the Standard. The Organization evaluates all significant tax positions as required by generally accepted accounting principles in the United States. As of December 31, 2024, the Organization does not believe that it has taken any tax positions that would require the recording of any tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The Organizations income tax returns are subject to examination by the appropriate taxing jurisdictions and the open tax years are 2021-2024.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1DUNES DASHEvent1Nm
Gross Receipts Event1$9,139GrossReceiptsEvent1Amt
Gross Revenue Event1$9,139GrossRevenueEvent1Amt
Food And Beverage Event1$330FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$5,106OtherDirectExpensesEvent1Amt
Event2MONARCH MUSIC FESTIVALEvent2Nm
Gross Receipts Event2$9,980GrossReceiptsEvent2Amt
Gross Revenue Event2$9,980GrossRevenueEvent2Amt
Food And Beverage Event2$3,662FoodAndBeverageEvent2Amt
Entertainment Event2$700EntertainmentEvent2Amt
Other Direct Expenses Event2$399OtherDirectExpensesEvent2Amt
Gross Receipts Total$19,119GrossReceiptsTotalAmt
Gross Revenue Total Events$19,119GrossRevenueTotalEventsAmt
Food And Beverage Total Events$3,992FoodAndBeverageTotalEventsAmt
Entertainment Total Events$700EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$5,505OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$10,197DirectExpenseSummaryEventsAmt
Net Income Summary$8,922NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

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

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