2020-09-08T08:53:03-05:00 2019-12-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2019-01-01 341859064 WEST CREEK CONSERVANCY WEST 2167493720 PO BOX 347113 CLEVELAND OH 44134 DEREK SCHAFER EXECUTIVE DIRECTOR 2167493720 2020-08-21 true ROLLAND B STANDISH P00169705 4409512997 2020-08-10 52.38.98.93 2020-09-08 08:53:03 CD P 1AF3C33E068449F31F79581828F5FE3880F7053F 4C1E700508C21C5E0CB73D64DA70DB62C98C3CDB 2019 2020-11-19 02:30:22Z DEREK SCHAFER PO BOX 347113 CLEVELAND OH 44134 6346473 false X WESTCREEK.ORG X 2000 OH OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. 15 15 5 552 0 24733851 5414980 239068 678498 109999 19139 9765 24992058 6213242 0 0 279828 315819 0 79147 23188022 5300897 23467850 5616716 1524208 596526 2720390 3831149 362639 876872 2357751 2954277 X OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. false false 5399404 678498 WEST CREEK CONSERVANCY (FKA WEST CREEK PRESERVATION COMMITTEE) PROTECTS LOCAL NATURAL AREAS, OPEN SPACES, STREAMS AND WATER RESOURCES RIGHT HERE IN OUR COMMUNITY. WE'RE RECLAIMING UNSUSTAINABLY DEVELOPED LANDS AND RESTORING STREAMS, WETLANDS, FORESTLANDS AND AMAZING NATURAL HABITATS OF NORTHEAST OHIO. ADDITIONALLY, WE'RE ESTABLISHING TRAILS AND GREENWAYS TO LINK PEOPLE AND NEIGHBORHOODS NOT ONLY TO THESE SPECIAL PLACES, BUT TO EACH OTHER AS WELL IN AN EFFORT TO CREATE CONTIGUOUS AND FUNCTIONAL GREENSPACES/WATERWAYS. AT WEST CREEK CONSERVANCY, WE BELIEVE THAT CLEAN STREAMS AND RIVERS, ABUNDANT NATURAL AREAS, NEIGHBORHOOD GREENSPACE, AND BEAUTIFUL, EQUITABLY- ACCESSIBLE WALKING/BIKING TRAILS ARE AN IMPORTANT PART OF HEALTHY, VIBRANT, SUCCESSFUL COMMUNITIES. WE ARE DEDICATED TO OUR MISSION OF LOCAL CONSERVATION BECAUSE NORTHEAST OHIO IS OUR HOME AND LAKE ERIE IS OUR SOURCE OF DRINKING WATER, RECREATION AND THE HEARTBEAT OF OUR ECONOMY. WE INVITE YOU TO HELP WEST CREEK CONSERVANCY MAKE NORTHEAST OHIO A GREENER-GREATER PLACE TO LIVE. THE ORGANIZATION COLLABORATES WITH INDIVIDUALS, LANDOWNERS, NON-PROFITS, COMMUNITY GROUPS, MUNICIPALITIES, AND BUSINESSES ON MANY DIFFERENT CONSERVATION, RESTORATION, LAND RE-USE, AND RECREATIONAL TRAIL/PARK PROJECTS. WE HAVE NUMEROUS OPPORTUNITIES FOR VOLUNTEERS, AS WELL AS OPPORTUNITIES TO GET OUTSIDE, LEARN ABOUT, AND ENJOY OUR LOCAL ENVIRONMENT. WHETHER YOU ATTEND A MEETING OR OUTING, MAKE A DONATION, PROTECT YOUR LAND, OR VOLUNTEER, YOUR PARTICIPATION AND SUPPORT MAKES A VITAL AND LASTLY DIFFERENCE. 5399404 true true false false false false true false false false true false false false false true true true false false false false false false true false false false false false false false false false false false false false true false false false true false false false false true 37 0 true 5 true false false false false false true true false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false OH X DEREK SCHAFER 2167493720 PO BOX 347113 CLEVELAND OH 44134 DEREK SCHAFER EXECUTIVE DI 40.00 X 89183 0 16505 MICHAEL G CRAIG DIRECTOR 2.00 X 0 0 0 MARIA E CURCIO RECORDING SE 2.00 X X 0 0 0 MARIBETH B FEKE DIRECTOR 2.00 X 0 0 0 BARBARA J HERMES DIRECTOR 2.00 X 0 0 0 JEFFREY W LENNARTZ CHAIR 10.00 X X 0 0 0 CONNOR REDMAN DIRECTOR 2.00 X 0 0 0 TRACEY L ROCK DIRECTOR 2.00 X 0 0 0 ERIC M SLUSS TREASURER 2.00 X X 0 0 0 RICHARD K WEISER VICE CHAIR 2.00 X X 0 0 0 ROBERT S BRILL DIRECTOR 2.00 X 0 0 0 ROBERT J DAGOSTINO DIRECTOR 2.00 X 0 0 0 JOHN B DATERS DIRECTOR 2.00 X 0 0 0 JOHN J IVANCIC DIRECTOR 2.00 X 0 0 0 MICHAEL BEAN JR DIRECTOR 2.00 X 0 0 0 CHRISTOPHER B OWEN DIRECTOR 2.00 X 0 0 0 89183 16505 false false false 63718 24287 2925848 2401127 1125021 5414980 PROJECTS AND PROGRAM INCOME 674358 674358 PROPERTY LEASE INCOME 4140 4140 678498 110000 1 109999 109999 109999 133230 24287 133230 MISCELLANEOUS 9765 9765 9765 6213242 798262 89183 55293 24971 8919 176795 108628 49437 18730 28410 21608 3795 3007 21431 13498 5906 2027 947 691 256 8000 8000 75202 56142 19060 17953 17953 30641 12878 15133 2630 19464 10956 6049 2459 9691 6653 2273 765 2858 2858 5064 3191 1349 524 845 845 LAND ACQ DIRECT COSTS 2502949 2502949 LLC PROP ACQ AND RESTORAT 1532325 1532325 RESTORATION WORK EXP 658530 658530 LAND/EASEMENT ACQ COSTS 217588 217588 218840 195616 1091 22133 5616716 5399404 138165 79147 369693 552434 888508 450000 48055 679014 11877 33060 2121490 5064 1402062 2116426 195 215 2720390 3831149 154562 306480 208077 410392 160000 362639 876872 X 1267926 1766527 1089825 1187750 2357751 2954277 2720390 3831149 596526 X false true X true false X 1658175 4267099 6979310 24733851 5414980 43053415 1658175 4267099 6979310 24733851 5414980 43053415 43053415 330 330 43053745 2066660 1.00000 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 215 835.00 1 1 true 145.00 5510 true 1830517 1830517 290973 5064 285909 2116426 X 6213242 6213242 6213242 5616716 5616716 5616716 SCHEDULE D, PAGE 1, PART II, LINE 5 IF A LACK OF COMPLIANCE WITH THE TERMS OF A CONSERVATION EASEMENT OR ENVIRONMENTAL COVENANT IS OBSERVED, WEST CREEK CONSERVANCY PROVIDES APPROPRIATE NOTICE OF THE NONCOMPLIANCE TO THE TITLE OWNER OF THE RESTRICTED PROPERTY AND SOLICITS COOPERATIVE ACTION TO RESTORE COMPLIANCE WITH THE OBLIGATIONS SET FORTH IN THE EASEMENT OR COVENANT. IF NECESSARY, THE CONSERVANCY ARBITRATION, LITIGATION, OR OTHER APPROPRIATE MEANS TO SECURE COMPLIANCE. SCHEDULE D, PAGE 1, PART II, LINE 9 LAND THAT IS PERMANENTLY RESTRICTED FOR CONSERVATION, EASEMENTS, AND COVENANTS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE GENERALLY RECOGNIZED AT A VALUE OF 1 PER PERMANENT PARCEL NUMBER (PPN) ON THE STATEMENTS OF FINANCIAL POSITION (INCLUDING DEVELOPMENT RIGHTS). MANAGEMENT CLASSIFIES THESE ACQUISITIONS AS A "COLLECTION," AS DEFINED IN ASC TOPIC 958, DUE TO ITS INTENT TO HOLD THESE ASSETS IN PERPETUITY FOR CONSERVATION PURPOSES. BECAUSE MANAGEMENT BELIEVES THE VALUE OF THESE PARCELS HAS BEEN IMPAIRED, AS DEFINED IN ASC TOPIC 360, AT ACQUISITION DUE TO THE RESTRICTIVE COVENANTS PLACED ON THESE PARCELS, DIRECT COSTS ASSOCIATED WITH THE ACQUISITION OF LAND, EASEMENTS, OR COVENANTS ARE EXPENSED IN THE YEAR INCURRED. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING PENALTIES AND INTEREST, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2019 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. UP A CREEK 144348 18831 125517 48422 48946 9296 18853 OTHER EVENTS 13169 5456 7713 650 1572 5491 157517 24287 133230 48422 49596 1572 9296 24344 133230 X 24 1125021 THIRD PARTY APPRAISAL false true false FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEER HOURS AMOUNTED TO 4,608 IN 2019. FORM 990, PAGE 2, PART III, LINE 4A WEST CREEK CONSERVANCY (FKA WEST CREEK PRESERVATION COMMITTEE) PROTECTS LOCAL NATURAL AREAS, OPEN SPACES, STREAMS AND WATER RESOURCES RIGHT HERE IN OUR COMMUNITY. WE'RE RECLAIMING UNSUSTAINABLY DEVELOPED LANDS AND RESTORING STREAMS, WETLANDS, FORESTLANDS AND AMAZING NATURAL HABITATS OF NORTHEAST OHIO. ADDITIONALLY, WE'RE ESTABLISHING TRAILS AND GREENWAYS TO LINK PEOPLE AND NEIGHBORHOODS NOT ONLY TO THESE SPECIAL PLACES, BUT TO EACH OTHER AS WELL IN AN EFFORT TO CREATE CONTIGUOUS AND FUNCTIONAL GREENSPACES/WATERWAYS. AT WEST CREEK CONSERVANCY, WE BELIEVE THAT CLEAN STREAMS AND RIVERS, ABUNDANT NATURAL AREAS, NEIGHBORHOOD GREENSPACE, AND BEAUTIFUL, EQUITABLY- ACCESSIBLE WALKING/BIKING TRAILS ARE AN IMPORTANT PART OF HEALTHY, VIBRANT, SUCCESSFUL COMMUNITIES. WE ARE DEDICATED TO OUR MISSION OF LOCAL CONSERVATION BECAUSE NORTHEAST OHIO IS OUR HOME AND LAKE ERIE IS OUR SOURCE OF DRINKING WATER, RECREATION AND THE HEARTBEAT OF OUR ECONOMY. WE INVITE YOU TO HELP WEST CREEK CONSERVANCY MAKE NORTHEAST OHIO A GREENER-GREATER PLACE TO LIVE. THE ORGANIZATION COLLABORATES WITH INDIVIDUALS, LANDOWNERS, NON-PROFITS, COMMUNITY GROUPS, MUNICIPALITIES, AND BUSINESSES ON MANY DIFFERENT CONSERVATION, RESTORATION, LAND RE-USE, AND RECREATIONAL TRAIL/PARK PROJECTS. WE HAVE NUMEROUS OPPORTUNITIES FOR VOLUNTEERS, AS WELL AS OPPORTUNITIES TO GET OUTSIDE, LEARN ABOUT, AND ENJOY OUR LOCAL ENVIRONMENT. WHETHER YOU ATTEND A MEETING OR OUTING, MAKE A DONATION, PROTECT YOUR LAND, OR VOLUNTEER, YOUR PARTICIPATION AND SUPPORT MAKES A VITAL AND LASTLY DIFFERENCE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO FINANCE STAFF, EXECUTIVE DIRECTOR AND FINANCE COMMITTEE FOR REVIEW, REVISIONS AS NEEDED, AND MAKING RECOMMENDATION OF APPROVAL TO THE BOARD. THE BOARD THEN HAS FINAL REVIEW OF THE 990 AND APPROVES FOR FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, AMONG OTHER THINGS, THE POLICY MAKES IT CLEAR THAT ALL DECISIONS OF THE BOARD OFFICERS AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIAL OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD. .... FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S CURRENT GOVERNING DOCUMENTS, FORM 990, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE PUBLIC INSPECTION VERSION OF THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY-ACCESSIBLE WEBSITES. RIVERBED WEST LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 1312206 258138 N/A RIVERBED 007 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 392 N/A RIVERBED 003 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 1971 N/A RIVERBED 002 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 6537 N/A RIVERBED 001A LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 1000 3627 N/A CUYAHOGA RECLAMATION LLC PO BOX 347113 CLEVELAND OH 44134 832699190 LAND HOLD OH 204822 39260 N/A SCHEDULE R THE ENTITIES LISTED ABOVE WERE CREATED IN 2017 TO HOLD FEE SIMPLE INTEREST IN LAND LOCATED IN THE FLATS AREA OF CLEVELAND, OHIO. ALL ACTIVITIES OF THESE ENTITIES ARE TRANSACTED BY THE BOARD AND STAFF OF WEST CREEK CONSERVANCY WITHOUT CONSIDERATION OR COST ALLOCATION. IN 2018, THE ORGANIZATION CREATED CUYAHOGA RECLAMATION LLC TO HOLD A DONATION OF UNIMPROVED LAND (10 PARCELS) LOCATED IN INDEPENDENCE, OHIO. FAIR MARKET VALUE OF THE LAND ("HAYDITE MINE"), AS PROVIDED FOR IN AN INDEPENDENT APPRAISAL, AMOUNTED TO 21,100,000. THE LAND RECEIVED IS NOT DEED-RESTRICTED AND THE ORGANIZATION'S POLICY IS TO RECORD "LAND - TRADE" AT ITS FAIR MARKET VALUE. HOWEVER, GIVEN THE FACT THAT THE PROPERTY IS ADJACENT TO THE CUYAHOGA VALLEY NATIONAL PARK, IT IS MANAGEMENT'S INTENT TO RESTORE THE LAND TO ITS ORIGINAL STATE IN PERPETUITY. GIVEN THE FACTS AND CIRCUMSTANCES DESCRIBED ABOVE, MANAGEMENT HAS REDUCED THE LAND TO 1.