2018-11-15T20:28:01-05:00 2017-12-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2017-01-01 341859064 WEST CREEK CONSERVANCY WEST 2167493720 PO BOX 347113 CLEVELAND OH 44134 DEREK SCHAFER EXECUTIVE DIRECTOR 2167493720 2018-11-13 true ROLLAND B STANDISH P00169705 4409512997 2018-11-12 167.68.16.49 2018-11-15 19:28:01 CS P 1C196688A2CA714784FDFFC8C264CC80F338CE36 0B44270D29573665E0F651872049659F1C08C1AF 2017 2019-02-21 02:37:17Z DEREK SCHAFER PO BOX 347113 CLEVELAND OH 44134 7866857 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. 14 14 4 900 0 4267099 6979310 133202 756254 0 -30708 20855 4369593 7756419 1750000 0 201163 272891 0 68881 4147496 5454055 4348659 7476946 20934 279473 752472 951304 188502 107861 563970 843443 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 7267771 1750000 756254 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. 7267771 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 true false false false false false false false false false false true true false false true false false false false true 24 0 true 4 true false false false false false true true false false false false false false X 14 14 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 G CRAIG DIRECTOR 2.00 X 0 0 0 MARIBETH FEKE DIRECTOR 2.00 X 0 0 0 BRYAN GACKA DIRECTOR 2.00 X 0 0 0 DOROTHY L HAZEL DIRECTOR 10.00 X 0 0 0 IRVIN E HAZEL DIRECTOR 2.00 X 0 0 0 BARBARA J HERMES DIRECTOR 2.00 X 0 0 0 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 82777 0 13333 82777 13333 false false false 40185 1784533 5154592 4817050 6979310 PROPERTY LEASE INCOME 531390 411550 411550 PROJECTS AND PROGRAM INCOME 531390 344704 344704 756254 110438 40185 110438 MISCELLANEOUS 20855 20855 20855 7756419 777109 1750000 1750000 82777 46769 23178 12830 146544 82798 41086 22660 25856 14738 7240 3878 17714 10097 4960 2657 7975 1761 6006 208 8143 8143 151228 113221 34320 3687 8951 8951 23561 12594 6997 3970 24235 14564 5691 3980 4090 3642 66 382 2607 2607 LAND ACQ DIRECT COSTS 2588768 2588768 DEVELOP RIGHTS VALUE EXP 2202999 2202999 RESTORATION WORK EXP 233486 233486 LAND/EASEMENT ACQ COSTS 120684 120684 77328 71650 5678 7476946 7267771 140294 68881 141225 207735 60102 85000 24841 15250 10500 623057 535744 623057 151 171 752472 951304 127425 72284 61077 35577 188502 107861 X 423919 660872 139900 182400 151 171 563970 843443 752472 951304 279473 X false true X true false X 1066445 1163837 1658175 4267099 6979310 15134866 1066445 1163837 1658175 4267099 6979310 15134866 15134866 265 38 303 3796 7198 330 11324 15146493 887547 0.99920 0.99850 X X X X X X 78 780.70 1 1 true 623057 623057 623057 X 7756419 7756419 7756419 7476946 7476946 7476946 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A POLICY FOR MONITORING AND ENFORCING THE CONSERVATION EASEMENTS AND ENVIRONMENTAL COVENANTS IT HOLDS. 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, 2017 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. UP A CREEK 150623 40185 110438 18561 26175 59890 450 5362 150623 40185 110438 18561 26175 59890 450 5362 110438 true PARMA COMMUNITY IMPROVE CORP 6611 RIDGE ROAD PARMA OH 44129 341855275 C3 1750000 FMV LAND CONSERVATION 1 SCHEDULE I, PAGE 4, PART IV IN 2017, THE ORGANIZATION PAID 1,750,000 FOR PROPERTY LOCATED IN PARMA, OHIO AND SOON THEREAFTER CONVEYED THE PROPERTY TO PARMA COMMUNITY IMPROVEMENT CORPORATION. X 7 4817050 1 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 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. RIVERBED WEST LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 24459 5300 N/A RIVERBED 007 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 4270058 4265166 N/A RIVERBED 003 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 5508 651 N/A RIVERBED 002 LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 12611 6826 N/A RIVERBED 001A LLC PO BOX 347113 CLEVELAND OH 44134 LAND HOLD OH 9376 4015 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.