2019-11-12T10:10:26-06:00 2018-12-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2018-01-01 341859064 WEST CREEK CONSERVANCY WEST 2167493720 PO BOX 347113 CLEVELAND OH 44134 DEREK SCHAFER EXECUTIVE DIRECTOR 2167493720 2019-11-05 true ROLLAND B STANDISH P00169705 4409512997 2019-11-12 167.68.16.49 2019-11-12 10:10:26 CS P 55768AC9CD56D4035E89663FEFE1880A83120F3A DBEADA8E4E9D2995A816ADE270059363E00FB124 2018 2020-03-31 21:24:44Z DEREK SCHAFER PO BOX 347113 CLEVELAND OH 44134 25091471 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. 17 17 7 261 0 6979310 24733851 756254 239068 0 20855 19139 7756419 24992058 1750000 0 0 272891 279828 0 74412 5454055 23188022 7476946 23467850 279473 1524208 951304 2730290 107861 362639 843443 2367651 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 23257863 239068 WEST CREEK CONSERVANCY (FORMERLY WEST CREEK PRESERVATION COMMITTEE) PROTECTS LOCAL NATURAL AREAS, OPEN SPACES, STREAMS AND WATERWAYS RIGHT HERE IN OUR COMMUNITY. WERE RECLAIMING VACANT URBAN LANDS AND RESTORING STREAMS, WETLANDS, WOODS AND NATURAL HABITATS. AND WERE ESTABLISHING TRAILS AND GREENWAYS TO LINK PEOPLE AND NEIGHBORHOODS NOT ONLY TO THESE SPECIAL PLACES, BUT TO EACH OTHER AS WELL. AT WEST CREEK CONSERVANCY, WE BELIEVE THAT CLEAN STREAMS AND RIVERS, ABUNDANT NATURAL AREAS, NEIGHBORHOOD GREEN SPACE, AND BEAUTIFUL WALKING AND BIKING TRAILS ARE AN IMPORTANT PART OF HEALTHY, VIBRANT, SUCCESSFUL COMMUNITIES. WE ARE DEDICATED TO OUR MISSION OF LOCAL CONSERVATION BECAUSE GREATER CLEVELAND IS OUR HOME, AND WE WANT IT TO BE AS GREAT OF A PLACE TO LIVE AS POSSIBLE. WE INVITE YOU TO HELP WEST CREEK CONSERVANCY MAKE CLEVELAND A GREENER PLACE TO LIVE. THE ORGANIZATION COLLABORATES WITH INDIVIDUALS, LANDOWNERS, NON- PROFITS, COMMUNITY GROUPS, MUNICIPALITIES, AND BUSINESSES ON MANY DIFFERENT CONSERVATION, CLEAN WATER, LAND RE-USE, AND TRAIL PROJECTS. WE HAVE MANY 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 MAKES A DIFFERENCE. 23257863 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 26 0 true 7 true false false false false false true true false false false false false false false false X 17 17 true 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 JEFFREY W LENNARTZ CHAIR 10.00 X X 0 0 0 RICHARD K WEISER VICE CHAIR 2.00 X X 0 0 0 ERIC M SLUSS TREASURER 2.00 X X 0 0 0 MARIA E CURCIO RECORDING SE 2.00 X X 0 0 0 MICHAEL R BAUMGARTNER DIRECTOR 2.00 X 0 0 0 MICHAEL BEAN JR DIRECTOR 2.00 X 0 0 0 MICHAEL G CRAIG 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 MARIBETH B FEKE DIRECTOR 2.00 X 0 0 0 DOROTHY L HAZEL DIRECTOR 1.00 X 0 0 0 IRVIN E HAZEL DIRECTOR 2.00 X 0 0 0 BARBARA J HERMES DIRECTOR 2.00 X 0 0 0 JOHN J IVANCIC DIRECTOR 2.00 X 0 0 0 CONNOR REDMAN DIRECTOR 2.00 X 0 0 0 TRACEY L ROCK DIRECTOR 2.00 X 0 0 0 IRENE D TOTH DIRECTOR 2.00 X 0 0 0 DEREK SCHAFER EXECUTIVE DI 40.00 X 85090 0 13812 85090 13812 false false false 69830 36114 2155567 22472340 22169999 24733851 PROJECTS AND PROGRAM INCOME 226634 226634 PROPERTY LEASE INCOME 12434 12434 239068 99413 36114 99413 MISCELLANEOUS 19139 19139 19139 24992058 258207 83901 51180 17619 15102 148847 83825 53840 11182 27568 20738 3697 3133 19512 11331 5692 2489 4958 3517 1232 209 7200 7200 73508 45181 15623 12704 14516 14516 27844 11217 12836 3791 28155 16827 6899 4429 4786 4026 250 510 1646 1646 LAND ACQ DIRECT COSTS 22486810 22486810 RESTORATION WORK EXP 190342 190342 LAND/EASEMENT ACQ COSTS 160509 160509 LAND DONATION RECISSION 84300 84300 103448 88060 9041 6347 23467850 23257863 135575 74412 207735 369693 85000 888508 24841 48055 10500 21777 1402062 623057 1402062 171 195 951304 2730290 72284 154562 35577 208077 107861 362639 X 660872 1277826 182400 1089630 171 195 843443 2367651 951304 2730290 X 1524208 X false true X true false X 1163837 1658175 4267099 6979310 24733851 38802272 1163837 1658175 4267099 6979310 24733851 38802272 38802272 38 38 7198 330 7528 38809838 1245167 0.99980 0.99920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 195 795.00 1 1 true 110.00 5354 true 1168167 1168167 180000 180000 53895 53895 1402062 X 24926284 18526 18526 24907758 84300 84300 24992058 23402076 18526 18526 23383550 84300 84300 23467850 SCHEDULE D, PAGE 1, PART II, LINE 5 1.INTRODUCTION WEST CREEK CONSERVANCY HOLDS CONSERVATION EASEMENTS AND ENVIRONMENTAL COVENANTS TO ENSURE THE PERPETUAL PROTECTION OF THE CONSERVATION VALUES OF CERTAIN LANDS. IF AN EASEMENT OR COVENANT IS VIOLATED, THE CONSERVANCY'S OBJECTIVE IS TO RESTORE COOPERATIVE COMPLIANCE WITH THE TERMS OF THE EASEMENT OR COVENANT. 2.MONITORING & INSPECTION WEST CREEK CONSERVANCY WILL CONDUCT PERIODIC, E.G. YEARLY, ONSITE VISITS TO OBSERVE AND DOCUMENT THE USE OR CONDITION OF REAL PROPERTIES SUBJECT TO THE TERMS OF THEIR RESPECTIVE CONSERVATION EASEMENT OR ENVIRONMENTAL COVENANT. 3.ENFORCEMENT 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 INITIATES 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 IS CLASSIFIED AS A PUBLIC CHARITY DESCRIBED IN SECTION 509(A)(3) OF THE CODE AND SPECIFICALLY AS A PUBLIC CHARITY DESCRIBED IN IRC SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). 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, 2018 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. SCHEDULE D, PAGE 4, PART XI, LINE 4B LAND DONATION RECISSION 84,300 SCHEDULE D, PAGE 4, PART XII, LINE 4B LAND DONATIONS RECISSION 84,300 UP A CREEK 123182 31960 91222 30775 11526 34685 14236 OTHER EVENTS 12345 4154 8191 3601 4590 1 135527 36114 99413 30775 11526 38286 18826 99413 X 10 22169999 THIRD PARTY APPRAISAL 5 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 2, PART III, LINE 4A WEST CREEK CONSERVANCY (FORMERLY WEST CREEK PRESERVATION COMMITTEE) PROTECTS LOCAL NATURAL AREAS, OPEN SPACES, STREAMS AND WATERWAYS RIGHT HERE IN OUR COMMUNITY. WERE RECLAIMING VACANT URBAN LANDS AND RESTORING STREAMS, WETLANDS, WOODS AND NATURAL HABITATS. AND WERE ESTABLISHING TRAILS AND GREENWAYS TO LINK PEOPLE AND NEIGHBORHOODS NOT ONLY TO THESE SPECIAL PLACES, BUT TO EACH OTHER AS WELL. AT WEST CREEK CONSERVANCY, WE BELIEVE THAT CLEAN STREAMS AND RIVERS, ABUNDANT NATURAL AREAS, NEIGHBORHOOD GREEN SPACE, AND BEAUTIFUL WALKING AND BIKING TRAILS ARE AN IMPORTANT PART OF HEALTHY, VIBRANT, SUCCESSFUL COMMUNITIES. WE ARE DEDICATED TO OUR MISSION OF LOCAL CONSERVATION BECAUSE GREATER CLEVELAND IS OUR HOME, AND WE WANT IT TO BE AS GREAT OF A PLACE TO LIVE AS POSSIBLE. WE INVITE YOU TO HELP WEST CREEK CONSERVANCY MAKE CLEVELAND A GREENER PLACE TO LIVE. THE ORGANIZATION COLLABORATES WITH INDIVIDUALS, LANDOWNERS, NON- PROFITS, COMMUNITY GROUPS, MUNICIPALITIES, AND BUSINESSES ON MANY DIFFERENT CONSERVATION, CLEAN WATER, LAND RE-USE, AND TRAIL PROJECTS. WE HAVE MANY 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 MAKES A DIFFERENCE. FORM 990, PAGE 6, PART VI, LINE 2 DOROTHY L. HAZEL IRVIN E. HAZEL DIRECTOR DIRECTOR SPOUSE FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO FINANCE STAFF, EXECUTIVE DIRECTOR AND FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE BUDGET AND FINANCE COMMITTEE IS DELEGATED AUTHORITY BY THE BOARD TO APPROVE THE 990 FOR FILING. THE BOARD RECEIVED THE FORM 990 BEFORE IT IS ELECTRONICALLY FILED. 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 FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY- ACCESSIBLE WEBSITES. FORM 990, PART XI, LINE 9 LAND DONATION RECISSION -84,300 LAND DONATIONS RECISSION 84,300 RIVERBED WEST LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 4562 N/A RIVERBED 007 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 3000 1205 N/A RIVERBED 003 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 1500 1996 N/A RIVERBED 002 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 500 6561 N/A RIVERBED 001A LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 2651 N/A CUYAHOGA RECLAMATION LLC PO BOX 347113 CLEVELAND OH 44134 832699190 LAND HOLD OH 21100000 1668 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.