MAINSPRING CONSERVATION TRUST INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- MAINSPRING CONSERVATION TRUST INC (EIN 56-2142199)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-08-21
- IRS object ID
- 201802339349301000
- Schema version
- 2017v2.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-08-21T12:58:43-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CORLISS & SOLOMON PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 242 CHARLOTTE ST SUITE 1 | AddressLine1Txt |
| City | ASHEVILLE | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 288011434 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562142199 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mainspring Conservation Trust Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAIN | BusinessNameControlTxt |
| Phone | 8285242711 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1148 | AddressLine1Txt |
| City | Franklin | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 287441148 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHARON F TAYLOR | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8285242711 | PhoneNum |
| Signature | 2018-08-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN C CORLISS | PreparerPersonNm |
| PTIN | P01333317 | PTIN |
| Phone | 8282360206 | PhoneNum |
| Preparation | 2018-08-21 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SHARON F TAYLOR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1148 | AddressLine1Txt |
| City | Franklin | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 287441148 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,690,206 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.mainspringconserves.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | LOCATED IN THE HEART OF THE SOUTHERN BLUE RIDGE, THE MISSION OF MAINSPRING CONSERVATION TRUST IS TO CONSERVE THE WATERS, FORESTS, FARMS AND HERITAGE OF THE UPPER LITTLE TENNESSEE AND HIWASSEE RIVER VALLEYS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 140 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,673,742 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,327,922 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $117,398 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $286,452 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$63,893 | PYInvestmentIncomeAmt |
| CY Investment Income | $30,146 | CYInvestmentIncomeAmt |
| PY Other Revenue | $40,565 | PYOtherRevenueAmt |
| CY Other Revenue | $20,951 | CYOtherRevenueAmt |
| PY Total Revenue | $2,767,812 | PYTotalRevenueAmt |
| CY Total Revenue | $4,665,471 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $535,360 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $647,199 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $126,569 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,041,683 | PYOtherExpensesAmt |
| CY Other Expenses | $1,673,015 | CYOtherExpensesAmt |
| PY Total Expenses | $2,577,043 | PYTotalExpensesAmt |
| CY Total Expenses | $2,320,214 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $190,769 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,345,257 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,537,163 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,996,016 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $315,680 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $311,616 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,221,483 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,684,400 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of Mainspring Conservation Trust is to conserve the waters, forests, farms and heritage | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,004,615 | ExpenseAmt |
| Revenue | $286,452 | RevenueAmt |
| Desc | IN 2017, MAINSPRING WORKED DILIGENTLY TO CONSERVE ITS NATIONALLY SIGNIFICANT PROJECT AREA, WHICH HAS INCREDIBLE LAND AND WATER RESOURCES OVERLAID WITH CULTURAL HERITAGE ASSETS DATING BACK THOUSANDS OF YEARS. CONSERVE: MAINSPRING CONSERVED 1136 ACRES IN NINE TRANSACTIONS, INCLUDING ONE CONSERVATION EASEMENT PROJECT AND EIGHT FEE ACQUISITIONS, INCLUDING PROJECTS TO EXTEND MACON COUNTY'S LITTLE TENNESSEE RIVER GREENWAY, PROTECT A LARGE TRACT OF WILDLAND ADJACENT TO THE UNITED STATES FOREST SERVICE'S SNOWBIRD AREA, WHICH IS MANAGED AS A WILDERNESS STUDY AREA, AND A CONTAMINATED BROWNFIELD SITE NEAR THE HISTORICALLY SIGNIFICANT CHEROKEE NIKWASI TOWN SITE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESTORE: MAINSPRING COMPLETED TWO STREAM RESTORATION PROJECTS. IN THOSE PROJECTS, THREE FISH BARRIERS WERE REMOVED TO CREATE CONNECTIVITY. A SINGLE REMOVED BARRIER CAN DELIVER IMPRESSIVE BENEFITS, IMPROVING FISH ACCESS FOR MILES BOTH UPSTREAM AND DOWNSTREAM. WHEN RIVERS AND STREAMS ARE CONNECTED, FISH CAN BETTER ACCESS THE HABITAT THEY NEED. THIS IS AN IMPORTANT COMPONENT OF PROTECTING AND RESTORING FISH POPULATIONS, WHICH CAN IN TURN HAVE MULTIPLE BENEFITS - INCLUDING FOR RECREATIONAL FISHING W | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONNECT: TO BETTER CONNECT PEOPLE TO NATURE, MAINSPRING BUILT 1.6 MILES OF NEW TRAIL AND MAINTAINED OVER 4 MILES OF TRAIL AT THREE OF ITS PROPERTIES. THESE TRAILS ARE LOCATED THROUGHOUT A VARIETY OF ECOSYSTEMS ALONG TESSENTEE CREEK, THE LITTLE TENNESSEE RIVER, AND THE VALLEY RIVER. ALSO, MAINSPRING ENGAGED 1,731 YOUTH IN ACTIVITIES TO HELP THEM APPRECIATE OUR NATURAL RESOURCES, INCLUDING SNORKELING AND BIRD BANDING EVENTS. IN TOTAL, MAINSPRING RECORDED THE ENGAGEMENT OF 2,576 PEOPLE IN 2017. MAI | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,004,615 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 31 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | Yes (true) | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RAMELLE SMITH | PersonNm |
| Phone | 8285242711 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 557 E Main St | AddressLine1Txt |
| City | Franklin | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28744 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CONSTANCE HAIRE | ||||||
| Chair | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASON LOVE | ||||||
| Vice Chair | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN GLADDEN | ||||||
| Secretary | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KENYON MURPHY | ||||||
| Treasurer | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRIS BROUWER | ||||||
| At-large Executive Committee seat | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID ADAMS | ||||||
| Board Member | 3.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD CLARK | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BILL GIBSON | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ED HAIGHT | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HOPE HUSKEY | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TERRIE KELLY | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DOUG LANDWEHR | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LISA LEATHERMAN | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RITA SALAIN | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES STORK | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN STRAWN | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JUANITA WILSON | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SHARON TAYLOR | ||||||
| Executive Director | 40.00 | Yes (X) | $74,620 | $0 | $19,540 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $74,620 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $19,540 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $970 | FundraisingAmt |
| All Other Contributions | $4,326,952 | AllOtherContributionsAmt |
| Noncash Contributions | $1,606,354 | NoncashContributionsAmt |
| Total Contributions | $4,327,922 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| Stewardship Contracts | 541990 | $11,924 |
| Conservation Project Administration | 541990 | $274,528 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $286,452 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,646 | TotalRevenueColumnAmt |
| Exclusion | $35,646 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,860 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $11,860 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,860 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,860 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $17,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $23,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$5,500 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$5,500 | TotalRevenueColumnAmt |
| Exclusion | -$5,500 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $970 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $940 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$940 | TotalRevenueColumnAmt |
| Exclusion | -$940 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $1,870 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $795 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,075 | TotalRevenueColumnAmt |
| Exclusion | $1,075 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $819 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $819 | TotalRevenueColumnAmt |
| Exclusion | $819 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $8,137 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,137 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,137 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,665,471 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $306,449 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $31,100 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,159 | TotalAmt |
| Program Services | $47,080 | ProgramServicesAmt |
| Management And General | $23,541 | ManagementAndGeneralAmt |
| Fundraising | $23,538 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,582 | TotalAmt |
| Program Services | $313,022 | ProgramServicesAmt |
| Management And General | $82,133 | ManagementAndGeneralAmt |
| Fundraising | $59,427 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,172 | TotalAmt |
| Program Services | $14,089 | ProgramServicesAmt |
| Management And General | $3,571 | ManagementAndGeneralAmt |
| Fundraising | $2,512 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,390 | TotalAmt |
| Program Services | $26,914 | ProgramServicesAmt |
| Management And General | $6,760 | ManagementAndGeneralAmt |
| Fundraising | $4,716 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,896 | TotalAmt |
| Program Services | $26,350 | ProgramServicesAmt |
| Management And General | $7,621 | ManagementAndGeneralAmt |
| Fundraising | $5,925 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,220 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $13,220 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,207 | TotalAmt |
| Program Services | $365,606 | ProgramServicesAmt |
| Management And General | $3,863 | ManagementAndGeneralAmt |
| Fundraising | $7,738 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253 | TotalAmt |
| Program Services | $253 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,240 | TotalAmt |
| Program Services | $6,166 | ProgramServicesAmt |
| Management And General | $8,840 | ManagementAndGeneralAmt |
| Fundraising | $4,234 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,909 | TotalAmt |
| Program Services | $4,914 | ProgramServicesAmt |
| Management And General | $4,115 | ManagementAndGeneralAmt |
| Fundraising | $2,880 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,191 | TotalAmt |
| Program Services | $12,061 | ProgramServicesAmt |
| Management And General | $9,646 | ManagementAndGeneralAmt |
| Fundraising | $484 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,253 | TotalAmt |
| Program Services | $21,626 | ProgramServicesAmt |
| Management And General | $3,871 | ManagementAndGeneralAmt |
| Fundraising | $3,756 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,229 | TotalAmt |
| Program Services | $3,057 | ProgramServicesAmt |
| Management And General | $3,653 | ManagementAndGeneralAmt |
| Fundraising | $519 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,602 | TotalAmt |
| Program Services | $8,323 | ProgramServicesAmt |
| Management And General | $2,407 | ManagementAndGeneralAmt |
| Fundraising | $1,872 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,653 | TotalAmt |
| Program Services | $15,622 | ProgramServicesAmt |
| Management And General | $4,518 | ManagementAndGeneralAmt |
| Fundraising | $3,513 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Easement and Land Purchases | $21,158 | $21,158 | $0 | $0 |
| Below Book Value Land Sales | $840,140 | $840,140 | $0 | $0 |
| Supplies/Materials/Publications | $22,157 | $16,040 | $3,108 | $3,009 |
| Return of Contribution Funds | $200,000 | $200,000 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,803 | TotalAmt |
| Program Services | $62,194 | ProgramServicesAmt |
| Management And General | $8,163 | ManagementAndGeneralAmt |
| Fundraising | $2,446 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,320,214 | TotalAmt |
| Program Services | $2,004,615 | ProgramServicesAmt |
| Management And General | $189,030 | ManagementAndGeneralAmt |
| Fundraising | $126,569 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,515 | BOYAmt |
| EOY | $73,105 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,638,712 | BOYAmt |
| EOY | $2,790,455 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,916 | BOYAmt |
| EOY | $75,250 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,812 | BOYAmt |
| EOY | $7,517 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,978 | BOYAmt |
| EOY | $5,115 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,896,584 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $45,684 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,727,748 | BOYAmt |
| EOY | $6,850,900 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,643 | BOYAmt |
| EOY | $7,336 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,062,839 | BOYAmt |
| EOY | $1,186,338 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,537,163 | BOYAmt |
| EOY | $10,996,016 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,717 | BOYAmt |
| EOY | $23,860 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,191 | BOYAmt |
| EOY | $104,195 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,131 | BOYAmt |
| EOY | $160,928 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,641 | BOYAmt |
| EOY | $22,633 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,680 | BOYAmt |
| EOY | $311,616 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,243,020 | BOYAmt |
| EOY | $9,469,579 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $523,924 | BOYAmt |
| EOY | $760,282 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,539 | BOYAmt |
| EOY | $454,539 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,221,483 | BOYAmt |
| EOY | $10,684,400 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,537,163 | BOYAmt |
| EOY | $10,996,016 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,345,257 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $117,660 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,241,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,939,682 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,600,371 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,673,742 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,327,922 | CurrentTaxYearAmt |
| Total | $11,782,810 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,241,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,939,682 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,600,371 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,673,742 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,327,922 | CurrentTaxYearAmt |
| Total | $11,782,810 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,155,464 | SubstantialContributorsTotAmt |
| Public Support Total170 | $9,627,346 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,457 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,298 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,300 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47,506 | CurrentTaxYearAmt |
| Total | $213,341 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,627 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,146 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,737 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,736 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,137 | CurrentTaxYearAmt |
| Total | $57,383 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,053,534 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $904,843 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.79870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80550 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt II Ln 10 | FormAndLineReferenceDesc |
| Explanation | Other Income Part II, Line 10 Description: Other Revenue 2013: 8627. 2014: 4146. 2015: 7737. 2016: 28736. 2017: 8137. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Total Easements | 55 | TotalEasementsCnt |
| Total Acreage | 6715.1 | TotalAcreageCnt |
| Modified Easements | 1 | ModifiedEasementsCnt |
| States Easements Held | 2 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 465 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $17,588 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (true) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $884,752 | BeginningYearBalanceAmt |
| Contributions | $9,750 | ContributionsAmt |
| Investment Earnings Or Losses | $136,642 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $19,170 | OtherExpendituresAmt |
| Administrative Expenses | $7,263 | AdministrativeExpensesAmt |
| End Year Balance | $1,004,711 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $831,794 | BeginningYearBalanceAmt |
| Contributions | $30,500 | ContributionsAmt |
| Investment Earnings Or Losses | $56,314 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $27,300 | OtherExpendituresAmt |
| Administrative Expenses | $6,556 | AdministrativeExpensesAmt |
| End Year Balance | $884,752 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $821,043 | BeginningYearBalanceAmt |
| Contributions | $35,000 | ContributionsAmt |
| Investment Earnings Or Losses | $2,555 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $20,477 | OtherExpendituresAmt |
| Administrative Expenses | $6,327 | AdministrativeExpensesAmt |
| End Year Balance | $831,794 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $716,164 | BeginningYearBalanceAmt |
| Contributions | $78,032 | ContributionsAmt |
| Investment Earnings Or Losses | $46,880 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $14,000 | OtherExpendituresAmt |
| Administrative Expenses | $6,033 | AdministrativeExpensesAmt |
| End Year Balance | $821,043 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $577,407 | BeginningYearBalanceAmt |
| Contributions | $47,660 | ContributionsAmt |
| Investment Earnings Or Losses | $95,931 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,834 | AdministrativeExpensesAmt |
| End Year Balance | $716,164 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.29640 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.45240 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25120 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,199,535 | OtherCostOrOtherBasisAmt |
| Book Value | $6,199,535 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $390,420 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,222 | DepreciationAmt |
| Book Value | $378,198 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $58,424 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,462 | DepreciationAmt |
| Book Value | $24,962 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $248,205 | OtherCostOrOtherBasisAmt |
| Book Value | $248,205 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,850,900 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Options and Escrow Deposits | $2,000 |
| Endowment held by Community Foundation of WNC | $1,004,711 |
| Conservation Land Subject to Life Estate, Net | $179,127 |
| Security Deposit | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,186,338 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Fiscal Agent Funds Payable | Desc |
| Amt | $22,633 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $22,633 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,795,876 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $117,660 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $5,510 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $7,235 | OtherRevenueAmt |
| Revenue Not Reported | $130,405 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,665,471 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,665,471 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,332,959 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $5,510 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $7,235 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $12,745 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,320,214 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,320,214 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt II, Line 5 | CEs are monitored by Mainspring's conservation easement monitoring staff at least annually with a report to Mainspring's files and the landowner. The handling of violations, monitoring and enforcement are covered in Mainspring's Stewardship Policy Manual. |
| Pt II, Line 9 | Conservation easements purchased are expensed at cost. Conservation easements received by donation are not recorded in the organization's books.(See Schedule O for further information.) |
| Pt II, Line 3 | A corrective modification was made on one of the conservation easements held by Mainspring Conservation Trust. |
| Pt V, Line 4 | THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE TO GENERATE INCOME FOR CONSERVATION EASEMENT STEWARDSHIP, LAND ACQUISITION AND OTHER CONSERVATION PURPOSES CONSISTENT WITH THE PURPOSE AND TERMS OF EACH ENDOWMENT FUND. |
| Pt X, Line 2 | Mainspring is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. The organization had less than $1,000 of income from unrelated business activities in the 2017 fiscal year and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. |
| Pt XI, Line 2d | Loss on Sale of Land $5,500, Fundraising Expenses $940, Raffle Expenses $795 |
| Pt XII, Line 2d | Loss on Sale of Land $5,500, Fundraising Expenses $940, Raffle Expenses $795 |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $13,900 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 10 | ContributionCnt |
| Noncash Contributions Rpt F990 | $149,849 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Fair Market Value | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Method Of Determining Revenues | See Part II | MethodOfDeterminingRevenuesTxt |
Real Estate Other RealEstateOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,431,562 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Office Supplies | 2 | $275 | Fair Market Value |
| Yes (X) | Land Conservation | 3 | $10,768 | Fair Market Value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 3 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt I Line 30b | Mainspring does not carry conservation easements as assets on the organization's books. Accordingly, donated conservation easements are not recognized in revenue. |
| Other | Line 17 Real estate - Other - Land donations are reported on this line. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (17 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 1a | Per the Bylaws, the Executive Committee may exercise the powers of the Board between Board meetings, except as may be limited by the North Carolina Nonprofit Corporation Act, or may make recommendations to the Board with respect to any matters that come before it. All actions taken by the Executive Committee shall be reported to the Board of Directors at the meeting following such action. |
| Pt VI, Line 11b | The 990 is initially reviewed by the Finance Manager and the Executive Director. It is then provided to the Finance Committee for review and approval. Finally, the 990 is sent to the Board of Directors prior to filing. |
| Pt VI, Line 12c | A conflict of interest statement is handed out to the Board of Directors in attendance at the first board meeting of the new year and are asked to complete it and hand it in at that time. The statement is mailed to any Board of Director who misses that meeting. To ensure all the completed forms are returned within one month, a designated staff member follows up with anyone who has not submitted the signed form. Staff is given a Conflict of Interest statement to complete each January, or if new to the organization at their time of hire. The Finance Manager reviews the statements. In addition, the Executive Director monitors the statements for any possible conflicts of interest. |
| Pt VI, Line 15a | In the annual budgeting process, the Board approves a budget line for aggregate salary expense. Thereafter, the Executive Director gives consideration to comparable salary information for land trust nonprofit organizations with similar budgets, as available, and local job markets. The Executive Committee sets the Executive Director salary after a performance review and a check of comparable salary information for related land trust nonprofit organizations with similar budgets. |
| Pt VI, Line 18 | Forms 1023 and 990 are available upon request. The Form 990 is also available on the organization's website. |
| Pt VI, Line 19 | Governing documents, Conflict of Interest policy and audited financial statements are available upon request. |
| Other | Net investment gains on Endowment held with the Community Foundation of Western NC amounted to $117,660. |
| Pt XII, Line 2c | The Audit Committee directly reviews the audit. |
| Other | Sch D, Ln 3&5 - Since U.S. GAAP does not provide specific guidance on the accounting treatment for conservation easements, land trust organizations in the U.S. use several different methods to account for the easements they hold. Mainspring has adopted one such method which is widely used by other land trusts. Under this method, conservation easements are not recognized as assets. Accordingly, easements received by donation are not recorded in income and easements purchased by the organization are recorded as expenses. Management believes that this method results in financial statements that most accurately reflect the organization's financial activities. |
| Form 990, Part IX, Line 24e | Program Event Expense 6074. 3591. 2453. 30. |
| Form 990, Part IX, Line 24e | Dues/Subscriptions 4951. 2350. 2281. 320. |
| Form 990, Part IX, Line 24e | Miscellaneous 12051. 10116. 1308. 627. |
| Form 990, Part IX, Line 24e | Field Equipment 459. 459. 0. 0. |
| Form 990, Part IX, Line 24e | Project Management 32150. 32150. 0. 0. |
| Form 990, Part IX, Line 24e | Property Tax-Lands 7562. 7562. 0. 0. |
| Form 990, Part IX, Line 24e | Staff Development 5508. 1918. 2121. 1469. |
| Form 990, Part IX, Line 24e | Land Disbursement Expense 4048. 4048. 0. 0. |
Comments