2018-02-23T15:21:59-05:00 2017-06-30 HUMPHREY CPA GROUP LLC 445 N PENNSYLVANIA ST STE 941 INDIANAPOLIS IN 46204 990 2016-07-01 351830637 SYCAMORE LAND TRUST INCORPORATED SYCA 8123365382 PO BOX 7801 BLOOMINGTON IN 474077801 CHRISTIAN FREITAG EXECUTIVE DIRECTOR 8123365382 2018-02-22 true RODNEY J HUMPHREY CPA P00095267 3174353447 2018-02-21 A42E0CF4B0CFABFAFDAD50D00CF409967B1ADB50 E098D37C81DCC429B29810E1DEE66A9307E2CFAB 2016 2021-01-29 14:40:06Z CHRISTIAN FREITAG PO BOX 7801 BLOOMINGTON IN 474077801 2120609 false X WWW.SYCAMORELANDTRUST.ORG X 1990 IN TO PRESERVE THE BEAUTY, HEALTH, AND DIVERSITY OF SOUTHERN INDIANA'S NATURAL LANDSCAPE THROUGH STRATEGIC LAND CONSERVATION AND ENVIRONMENTAL EDUCATION. 13 13 8 75 0 2404928 1991690 0 23289 26567 88298 81952 2516515 2100209 0 0 371254 428693 0 80309 233836 305115 605090 733808 1911425 1366401 13008527 13999810 392176 5057 12616351 13994753 TO PRESERVE THE BEAUTY, HEALTH, AND DIVERSITY OF SOUTHERN INDIANA'S NATURAL LANDSCAPE THROUGH STRATEGIC LAND CONSERVATION AND ENVIRONMENTAL EDUCATION. false false 352294 LAND ACQUISITION AND RELATED EXPENSES: SYCAMORE PERMANENTLY PROTECTS AND PRESERVES THE BEAUTIFUL NATURAL HERITAGE OF SOUTHERN INDIANA. WE PROTECT OVER 5,000 ACRES OF FORESTS, WETLANDS AND FORMERLY MINED OR FARMED LANDS AND WE DO NOT ALLOW COMMERCIAL TIMBERING ON LAND THAT WE OWN. WE MANAGE OUR 16 FREE PUBLIC NATURE PRESERVES TO ENABLE ENVIRONMENTALLY FRIENDLY RECREATIONAL OPPORTUNITIES. SYCAMORE HOLDS CONSERVATION EASEMENTS ON NEARLY 4,000 ACRES OF PRIVATELY HELD LAND TO MAINTAIN THE CONSERVATION PROTECTIONS PLACED ON THESE PROPERTIES. WE HAVE INVESTED FINANCIAL AND OTHER RESOURCES TO PROTECT AN ADDITIONAL 10,000 ACRES, OWNED BY OTHER ORGANIZATIONS. 57522 ENVIRONMENTAL EDUCATION: BUILDING AN UNDERSTANDING OF AND APPRECIATION FOR NATURE IS CRITICAL TO OUR MISSION OF CONSERVING LAND AND CREATING A HEALTHY ENVIRONMENT FOR CURRENT AND FUTURE GENERATIONS. OVER THE PAST YEAR WE ALSO HAD OVER 5,000 PARTICIPANTS IN OUR INTERACTIVE PROGRAMS AT SCHOOLS, AT OUR PRESERVES AND OTHER PROPERTIES, AND WITH COMMUNITY GROUPS THROUGHOUT SOUTHERN INDIANA. PARTNERING WITH SCHOOLS, WE BUILD NATIVE PLANT GARDENS AND OTHER HABITATS ON SCHOOLYARDS. THOUSANDS OF PEOPLE OF ALL AGES AND ABILITIES ALSO VISIT OUR PUBLIC NATURE PRESERVES AND OTHER PROPERTIES TO HIKE, BIRDWATCH, PHOTOGRAPH AND ENJOY THE PHYSICAL AND MENTAL BENEFITS OF BEING IN NATURE. 126619 LAND STEWARDSHIP: ON LAND THAT WE OWN, WE MANAGE FOR ECOLOGICAL HEALTH. WITH INPUT FROM EXPERTS IN ECOLOGY AND ENVIRONMENTAL SCIENCE, AND THE HELP OF VOLUNTEER LAND STEWARDS, WE PLANT TREES, ELIMINATE INVASIVE PLANTS, AND REMOVE REFUSE. WE ALSO MANAGE OUR PUBLIC NATURE PRESERVES FOR ENVIRONMENTALLY FRIENDLY PUBLIC USE BY PROVIDING TRAILS, PARKING AREAS, AND EDUCATIONAL SIGNAGE. ON PRIVATE PROPERTIES FOR WHICH WE HOLD CONSERVATION EASEMENTS. WE THOROUGHLY MONITOR AND REPORT ON EACH PROPERTY THROUGH REGULAR SITE VISITS. 536435 true true false false false false true false false true true false false false false false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 18 0 8 true false false false false false false X 13 13 false false false false true false false true true false false true true true true true true true true false IN X X OFFICE OFFICE 8123365382 4898 E HERITAGE WOODS ROAD 4898 E HERITAGE WOODS ROAD BLOOMINGTON IN 47401 CHRISTIAN FREITAG EXECUTIVE DI 40.00 X 81794 0 11188 GEORGE HUNTINGTON BOARD CHAIR 2.00 X 0 0 0 GREG MEYER BOARD VICE C 1.00 X 0 0 0 ROBERT COSTELLO SECRETARY 1.00 X 0 0 0 TERRY MARBACH TREASURER 5.00 X 0 0 0 MARK ADAMS DIRECTOR 1.00 X 0 0 0 SARAH BAUMGART DIRECTOR 1.00 X 0 0 0 JIM DECOURSEY DIRECTOR 1.00 X 0 0 0 TIM DUNFEE DIRECTOR 1.00 X 0 0 0 JENNY JOHNSON DIRECTOR 1.00 X 0 0 0 ROBERT MCCREA DIRECTOR 1.00 X 0 0 0 VI SIMPSON DIRECTOR 1.00 X 0 0 0 LINDA WILLIAMSON DIRECTOR 1.00 X 0 0 0 LINDSAY WOOD DIRECTOR 1.00 X 0 0 0 81794 11188 false false false 104770 30476 1856444 288302 1991690 26567 26567 52715 52715 52715 52715 31610 20400 11210 OTHER REVENUE 18027 18027 18027 2100209 18027 79282 332836 232776 48581 51479 9071 6360 1316 1395 61324 42999 8897 9428 25462 17808 3716 3938 9733 9733 8993 7963 1030 8945 4580 949 3416 10462 7336 1518 1608 18749 4071 13745 933 7763 4197 869 2697 24748 9080 15668 11003 7715 1596 1692 STEWARDSHIP 126619 126619 OUTREACH EXPENSES 29182 29182 ACQUISITION COSTS 21520 21520 EDUCATION PROGRAM 8359 8359 19039 13833 2513 2693 733808 536435 117064 80309 804575 171807 2527361 2810243 11081629 248755 9594622 10832874 26197 28403 55772 156483 13008527 13999810 4676 5057 387500 392176 5057 X 10188593 11970120 1633607 1146063 794151 878570 12616351 13994753 13008527 13999810 1366401 12001 X false true X true false X 897288 928680 1526749 2404928 1991690 7749335 150364 25510 42363 31384 49637 299258 1047652 954190 1569112 2436312 2041327 8048593 20450 20450 20450 20450 8028143 36427 56564 48444 99435 79282 320152 36427 56564 48444 99435 79282 320152 232 774 431 274 1711 1084311 1011528 1617987 2536021 2120609 8370456 0.95910 0.95480 0.04000 0.04000 X PART III, LINE 12 MISCELLANEOUS INCOME 1,711 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 34 3974.41 1 true 240.00 3286 794151 84419 878570 771403 46682 23934 794151 714557 56846 771403 712087 2470 714557 695615 16472 712087 1.00000 true false 10262145 144241 10406386 500155 123893 376262 141241 89097 52144 33847 35765 -1918 10832874 2112210 12001 12001 2100209 2100209 733808 733808 733808 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION'S WRITTEN POLICY REQUIRES MONITORING ALL EASEMENTS AT LEAST ANNUALLY AND HANDLING ENFORCEMENT ISSUES IN AN APPROPRIATE AND TIMELY MANNER. SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION DOES NOT RECORD THE VALUE OF CONSERVATION EASEMENTS AS A CONTRIBUTION OR AS AN ASSET IN THE FINANCIAL STATEMENTS. THE TOTAL CONSERVATION EASEMENTS AND THE ESTIMATED VALUE IS DISCLOSED AS A FOOTNOTE IN THE AUDITED STATEMENTS OF THE LAND TRUST. BECAUSE OF SEVERE LIMITATIONS ON USE, SALE OR TRANSFER OF THESE EASEMENTS AND BECAUSE THE LIMITATIONS ARE, FOR PRACTICAL PURPOSES, INEXTINGUISHABLE, SYCAMORE CONSIDERS THEM TO BE OF ESSENTIALLY NO VALUE IN THE HANDS OF THE ORGANIZATION. THIS IS NOT A REFLECTION UPON THE VALUATION OF THE DONATION. THE DONATIONS, SUPPORTED BY INDEPENDENT APPRAISALS, REFLECT THE VALUE SURRENDERED BY THE DONOR BUT NOT NECESSARILY THE VALUE AT WHICH SYCAMORE SHOULD RECOGNIZE THE TRANSACTION. THE RECOGNITION OF CONSERVATION EASEMENTS AT NO VALUE IS IN KEEPING WITH CUSTOMARY PRACTICE BY SIMILAR ORGANIZATIONS. SCHEDULE D, PAGE 2, PART V, LINE 4 THESE FUNDS ARE HELD FOR THE SPECIFIED PURPOSE OF THE DONOR: STEWARDSHIP, LAND ACQUISTION, OPERATIONS, ENVIRONMENTAL EDUCATION. THE EARNINGS FROM THESE INVESTED FUNDS ARE USED TO FURTHER THE PURPOSES OF THAT FUND. DURING 2017, THE BOARD DETERMINED THAT FUNDS PREVIOUSLY SET UP AS PERMANENTLY ENDOWED FOR THE MAINTENANCE AND UPKEEP OF THE CEDAR CREST PROPERTY, WERE ACTUALLY TEMPORARILY RESTRICTED ASSETS, ACCORDING TO CORRESPONDENCE RECEIVED FROM THE DONORS. THE BALANCE OF THOSE ASSETS, 176,066 WERE TRANSFERRED TO TEMPORARILY RESTRICTED NET ASSETS. IN ORDER TO SHOW THE PROGRESSION ON THE FORM 990 OF AMOUNTS PREVIOUSLY REPORTED, THIS AMOUNT WAS NETTED AGAINST CONTRIBUTIONS RECEIVED DURING THE CURRENT YEAR TOTALING 260,485, RESULTING IN A NET CONTRIBUTION OF 54,099, AND WITH TRANSFERS IN OF 30,320, SHOW TOTAL ENDEOWMENT FUND CONTRIBUTIONS OF 84,919. THIS AMOUNT IS REPORTED ON PART V, LINE 1B IN COLUMN (A) ON THE SCHEDULE D THAT IS ATTACHED TO THIS FORM 990. SPECIAL EVENTS 31610 31610 20400 31610 31610 20400 20400 11210 X 5 118052 X 2 165250 X 1 5000 false false false FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS ARE INDIVIDUALS WHO CHOOSE TO CONTRIBUTE FUNDS AS MEMBERSHIP FEES RATHER THAN A DONATION. MEMBERS ARE ENTITLED TO ATTEND MEMBERSHIP MEETINGS. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD TREASURER WILL PRESENT THE 990 TO THE BOARD FOR REVIEW AND QUESTIONS AT THE BOARD MEETING ON FEBRUARY 12, PRIOR TO SUBMITTAL. FORM 990, PAGE 6, PART VI, LINE 12C AS AN AGENDA ITEM, THE BOARD OF DIRECTORS IS ASKED AT EACH MEETING TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. SUBSEQUENTLY, POTENTIAL CONFLICTS ARE DISCUSSED BY THE BOARD AS DESCRIBED IN THE CONFLICT OF INTEREST POLICY, AND A COURSE OF ACTION IS RECOMMENDED. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE, COMPRISED OF THE BOARD CHAIR, VICE CHAIR, SECRETARY AND TREASURER, REVIEW LAND TRUST ALLIANCE COMPENSATION SURVEYS, COMPENSATION LEVELS AT OTHER INDIANA BASED LAND TRUSTS, AN INDIVIDUAL'S PERFORMANCE RESULTS, AND SALARY LEVELS IN THE BLOOMINGTON COMMUNITY TO DETERMINE RECOMMENDATIONS ON EACH EMPLOYEE'S COMPENSATION LEVEL. THE RECOMMENDATIONS ARE THEN PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE, COMPRISED OF THE BOARD CHAIR, VICE CHAIR, SECRETARY AND TREASURER, USES INPUT AND SALARY RECOMMENDAITONS FROM THE EXECUTIVE DIRECTOR TO HELP DETERMINE THE APPROPRIATE SALARY FOR ALL NON- EXECUTIVE DIRECTOR POSITIONS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, DURING REGULAR BUSINESS HOURS.