MAINSPRING CONSERVATION TRUST INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- MAINSPRING CONSERVATION TRUST INC (EIN 56-2142199)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-08-19
- IRS object ID
- 201622329349300617
- Schema version
- 2015v2.1
- 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 | 2016-08-19T08:33:34-07:00 | ReturnTs |
| Tax Period End | 2015-12-31 | 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 STE 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 | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 562142199 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Land Trust for the Little Tennessee | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAND | 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 | 2016-08-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN C CORLISS | PreparerPersonNm |
| Phone | 8282360206 | PhoneNum |
| Preparation | 2016-08-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | 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 | $2,044,129 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.ltlt.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | The Land Trust for the Little Tennessee is dedicated to conserving the waters, forests, farms, and heritage of the Upper Little Tennessee and Hiwassee River Valleys. We work in partnership with private landowners, public agencies, and others to conserve land and water. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,939,682 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,600,371 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $102,654 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $355,723 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$95,642 | PYInvestmentIncomeAmt |
| CY Investment Income | $24,914 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,541 | PYOtherRevenueAmt |
| CY Other Revenue | $20,521 | CYOtherRevenueAmt |
| PY Total Revenue | $1,964,235 | PYTotalRevenueAmt |
| CY Total Revenue | $2,001,529 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $544,642 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $552,241 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $70,187 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $567,799 | PYOtherExpensesAmt |
| CY Other Expenses | $722,171 | CYOtherExpensesAmt |
| PY Total Expenses | $1,112,441 | PYTotalExpensesAmt |
| CY Total Expenses | $1,274,412 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $851,794 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $727,117 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,438,224 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,216,556 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $160,687 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $225,353 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,277,537 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,991,203 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Land Trust for the Little Tennessee is dedicated to conserving the waters, forests, farms, | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,036,140 | ExpenseAmt |
| Revenue | $355,723 | RevenueAmt |
| Desc | LTLT'S PROGRAM WORK IS ORGANIZED AROUND THE THREE AREAS OF CONSERVE, RESTORE, AND CONNECT. CONSERVE: IN 2015, LTLT MADE TWO LAND PURCHASES AND EXCHANGED PROPERTY FOR A TOTAL OF 236 ACRES FOR FUTURE PUBLIC ACCESS, CONVEYED 1.2 ACRES WITH TWO HISTORIC STRUCTURES TO PRESERVATION NORTH CAROLINA TO BE SOLD FOR PRESERVATION, AND CLOSED THREE CONSERVATION EASEMENTS PROTECTING 108 ACRES IN TWO OF ITS SEVEN-COUNTY PROJECT AREA. CONSERVATION VALUES INCLUDED 44,143 FEET OF STREAM FRONTAGE, 7.61 ACRES OF WETLANDS, 5390 FEET OF U. S. FOREST SERVICE BOUNDARY AND 3959 FEET OF NORTH CAROLINA GAME LANDS BOUNDARY. LTLT ALSO CONDUCTED ONSITE MONITORING OF 66 CONSERVATION EASEMENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESTORE: IN PARTNERSHIP WITH LANDOWNERS, OTHER NONPROFITS, AND GOVERNMENT AGENCIES LTLT HELPED TO RESTORE APPROXIMATELY 2,500 LINEAR FEET ON 3 STREAMS IN OUR SERVICE AREA. ADDITIONALLY, LTLT PLANTED 530 TREES & SHRUBS IN A NATURAL AREA OF ITS "WELCH FARM" PROPERTY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONNECT: THROUGH 89 EDUCATIONAL EVENTS, LTLT'S CITIZEN SCIENCE/EDUCATION PROGRAM REACHED 3942 PEOPLE, 76% OF WHOM WERE YOUTH. THROUGH MANY PARTNERSHIPS, LTLT'S YOUTH EDUCATIONAL PROGRAMS SPREAD TO ALL SEVEN COUNTIES IN LTLT'S SERVICE AREA. LTLT COMPLETED THE 27TH YEAR OF COLLECTING AQUATIC BIOMONITORING DATA IN THE LITTLE TENNESSEE RIVER WATERSHED TO OBSERVE TRENDS IN STREAM HEALTH. LTLT ALSO COLLABORATED WITH 25 PARTNER AGENCIES/ORGANIZATIONS ON 6 SIGNIFICANT AREA PROJECTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,036,140 | 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 | false | 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 | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 14 | 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 |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 |
| 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 (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHRISTOPHER BROUWER | ||||||
| Chair | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHNNY STRAWN | ||||||
| Vice Chair | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CONNIE HAIRE | ||||||
| Treasurer | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICHARD B CLARK | ||||||
| Secretary | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEN MURPHY | ||||||
| At-large Executive Committee seat | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILLIAM DYAR | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LISA LEATHERMAN | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BILL GIBSON | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD HEYWOOD | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JASON LOVE | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LYDIA SARGENT MACAULEY | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TERRIE KELLY | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD HAIGHT | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE ACKERMAN | ||||||
| Board Member | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOYCE DUGAN | ||||||
| Board Member | 2 | Yes (X) | ||||
| RITA SALAIN | ||||||
| Board Member | 2 | Yes (X) | ||||
| TOM HAHN | ||||||
| Board Member | 2 | Yes (X) | ||||
| JOHN GLADDEN | ||||||
| Board Member | 2 | Yes (X) | ||||
| ELIZABETH JOHNS | ||||||
| Board Member | 1 | Yes (X) | ||||
| NATALIE SMITH | ||||||
| Board Member | 1 | Yes (X) | ||||
| SHARON TAYLOR | ||||||
| Executive Director | 40 | Yes (X) | $69,291 | $11,280 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $69,291 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $11,280 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $48,570 | GovernmentGrantsAmt |
| All Other Contributions | $1,551,801 | AllOtherContributionsAmt |
| Noncash Contributions | $310,018 | NoncashContributionsAmt |
| Total Contributions | $1,600,371 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| Stewardship Contracts | 541900 | $12,744 |
| Conservation Project Administration | 541900 | $342,979 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $355,723 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,514 | TotalRevenueColumnAmt |
| Exclusion | $32,514 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,784 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,784 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,784 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,784 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $35,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $42,600 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$7,600 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$7,600 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $7,737 | TotalRevenueColumnAmt |
| Exclusion | $7,737 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,737 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,001,529 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $360,907 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $40,251 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,446 | TotalAmt |
| Program Services | $49,558 | ProgramServicesAmt |
| Management And General | $18,799 | ManagementAndGeneralAmt |
| Fundraising | $17,089 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $382,198 | TotalAmt |
| Program Services | $298,512 | ProgramServicesAmt |
| Management And General | $53,847 | ManagementAndGeneralAmt |
| Fundraising | $29,839 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,659 | TotalAmt |
| Program Services | $16,210 | ProgramServicesAmt |
| Management And General | $2,881 | ManagementAndGeneralAmt |
| Fundraising | $1,568 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,047 | TotalAmt |
| Program Services | $21,391 | ProgramServicesAmt |
| Management And General | $3,705 | ManagementAndGeneralAmt |
| Fundraising | $1,951 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,891 | TotalAmt |
| Program Services | $27,608 | ProgramServicesAmt |
| Management And General | $5,672 | ManagementAndGeneralAmt |
| Fundraising | $3,611 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,873 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $2,873 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,155 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $12,155 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,811 | TotalAmt |
| Program Services | $107,791 | ProgramServicesAmt |
| Management And General | $15,178 | ManagementAndGeneralAmt |
| Fundraising | $3,842 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,856 | TotalAmt |
| Program Services | $3,324 | ProgramServicesAmt |
| Management And General | $532 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,196 | TotalAmt |
| Program Services | $11,109 | ProgramServicesAmt |
| Management And General | $12,025 | ManagementAndGeneralAmt |
| Fundraising | $6,062 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,443 | TotalAmt |
| Program Services | $434 | ProgramServicesAmt |
| Management And General | $1,973 | ManagementAndGeneralAmt |
| Fundraising | $36 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,788 | TotalAmt |
| Program Services | $9,735 | ProgramServicesAmt |
| Management And General | $2,901 | ManagementAndGeneralAmt |
| Fundraising | $1,152 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,390 | TotalAmt |
| Program Services | $18,992 | ProgramServicesAmt |
| Management And General | $2,026 | ManagementAndGeneralAmt |
| Fundraising | $372 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,632 | TotalAmt |
| Program Services | $2,081 | ProgramServicesAmt |
| Management And General | $4,512 | ManagementAndGeneralAmt |
| Fundraising | $39 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,029 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $4,029 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,919 | TotalAmt |
| Program Services | $4,430 | ProgramServicesAmt |
| Management And General | $910 | ManagementAndGeneralAmt |
| Fundraising | $579 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,583 | TotalAmt |
| Program Services | $15,404 | ProgramServicesAmt |
| Management And General | $3,165 | ManagementAndGeneralAmt |
| Fundraising | $2,014 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Land Easement Acq. Costs | $107,828 | $107,828 | $0 | $0 |
| Project Management | $133,233 | $133,233 | $0 | $0 |
| Supplies/Materials/Publications | $21,643 | $18,307 | $2,453 | $883 |
| Nikwasi-Cowee Corridor | $76,538 | $76,538 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,254 | TotalAmt |
| Program Services | $113,655 | ProgramServicesAmt |
| Management And General | $18,449 | ManagementAndGeneralAmt |
| Fundraising | $1,150 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,274,412 | TotalAmt |
| Program Services | $1,036,140 | ProgramServicesAmt |
| Management And General | $168,085 | ManagementAndGeneralAmt |
| Fundraising | $70,187 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,144 | BOYAmt |
| EOY | $16,867 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,350,491 | BOYAmt |
| EOY | $2,317,370 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,368 | BOYAmt |
| EOY | $285,961 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,076 | BOYAmt |
| EOY | $1,345 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $509,610 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,369 | BOYAmt |
| EOY | $10,440 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,575,273 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $25,900 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,406,181 | BOYAmt |
| EOY | $4,549,373 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,696 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,001,985 | BOYAmt |
| EOY | $1,033,504 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,438,224 | BOYAmt |
| EOY | $8,216,556 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,016 | BOYAmt |
| EOY | $26,206 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,209 | BOYAmt |
| EOY | $8,828 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $173,069 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,462 | BOYAmt |
| EOY | $17,250 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,687 | BOYAmt |
| EOY | $225,353 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,204,120 | BOYAmt |
| EOY | $7,057,955 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618,878 | BOYAmt |
| EOY | $478,709 | 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 | $7,277,537 | BOYAmt |
| EOY | $7,991,203 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,438,224 | BOYAmt |
| EOY | $8,216,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $727,117 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$13,451 | 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 | $1,994,264 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $752,702 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,241,093 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,939,682 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,600,371 | CurrentTaxYearAmt |
| Total | $7,528,112 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,994,264 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $752,702 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,241,093 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,939,682 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,600,371 | CurrentTaxYearAmt |
| Total | $7,528,112 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,002,247 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,525,865 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,294 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,907 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,780 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $65,457 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,298 | CurrentTaxYearAmt |
| Total | $160,736 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $31,281 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,335 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,627 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,146 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,737 | CurrentTaxYearAmt |
| Total | $59,126 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,747,974 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $703,353 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.58410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.58270 | 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 2011: 31281. 2012: 7335. 2013: 8627. 2014: 4146. 2015: 7737. | 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 | 53 | TotalEasementsCnt |
| Total Acreage | 6371.5 | TotalAcreageCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 2 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 630 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $16,861 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (true) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| 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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| 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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| 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 |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $521,282 | BeginningYearBalanceAmt |
| Contributions | $14,663 | ContributionsAmt |
| Investment Earnings Or Losses | $58,188 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $12,500 | OtherExpendituresAmt |
| Administrative Expenses | $4,226 | AdministrativeExpensesAmt |
| End Year Balance | $577,407 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $536,169 | BeginningYearBalanceAmt |
| Contributions | $16,814 | ContributionsAmt |
| Investment Earnings Or Losses | -$13,241 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $14,443 | OtherExpendituresAmt |
| Administrative Expenses | $4,017 | AdministrativeExpensesAmt |
| End Year Balance | $521,282 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.26120 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.54990 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.18890 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $188,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $3,961,692 | OtherCostOrOtherBasisAmt |
| Book Value | $4,149,692 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $387,115 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,841 | DepreciationAmt |
| Book Value | $385,274 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,305 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,102 | DepreciationAmt |
| Book Value | $2,203 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,161 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,957 | DepreciationAmt |
| Book Value | $12,204 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,549,373 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Options and Escrow Deposits | $27,674 |
| Endowment held by Community Foundation of WNC | $831,794 |
| Land Assets Subject to Life Estate, Net of Discount to PV | $173,686 |
| Security Deposit | $350 |
| Gift Cards |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,033,504 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Fiscal Agent Funds Payable | Desc |
| Amt | $17,250 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,250 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,995,678 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$13,451 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $7,600 | OtherRevenueAmt |
| Revenue Not Reported | -$5,851 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,001,529 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,001,529 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,282,012 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $7,600 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $7,600 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,274,412 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,274,412 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt II, Line 5 | CEs are monitored by LTLT's conservation easement monitoring staff at least annually with a report to LTLT and the landowner. Violations, monitoring and enforcement are covered in LTLT'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 V, Line 4 | 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 | LTLT 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 2015 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 $7,600 |
| Pt XII, Line 2d | Loss on Sale of Land $7,600 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 10 | ContributionCnt |
| Noncash Contributions Rpt F990 | $117,918 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Qualified Contrib Other QualifiedContribOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | 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 | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $192,100 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 2 | 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 33 | LTLT 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 (22 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 full Board 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 passed on to the Finance Committee for review and approval. Finally the 990 is sent to the full Board prior to filing. |
| Pt VI, Line 12c | Conflict of Interest policy was adopted on 8/8/08. All officers and employees complete a conflict of interest statement at the first board meeting of the new year and the statement is reviewed by the Finance Manager. In addition, the ED monitors the business of the organization that could involve Board members or staff. |
| Pt VI, Line 15a | In the annual budgeting process, the Board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for employees are determined by the Executive Director using comparable salary information for land trust nonprofit organizations with similar budgets. The Compensation 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. Currently the ED makes well below the highly compensated threshold for other land trust nonprofits. |
| 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. |
| Pt XI | Net investment losses on Endowment held with the Community Foundation of Western NC amounted to -$13,451. |
| 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. LTLT 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 4262. 108. 4054. 100. |
| Form 990, Part IX, Line 24e | Dues/Subscriptions 11390. 2177. 9213. 0. |
| Form 990, Part IX, Line 24e | Miscellaneous 5758. 3517. 1320. 921. |
| Form 990, Part IX, Line 24e | Field Equipment 2651. 2651. 0. 0. |
| Form 990, Part IX, Line 24e | Lakey Creek Restoration Work 27494. 27494. 0. 0. |
| Form 990, Part IX, Line 24e | Stewardship Contracts 12744. 12744. 0. 0. |
| Form 990, Part IX, Line 24e | Property Tax 7201. 6179. 1022. 0. |
| Form 990, Part IX, Line 24e | Staff Development 2103. 1534. 440. 129. |
| Form 990, Part IX, Line 24e | Killian Farm Restoration Work 11575. 11575. 0. 0. |
| Form 990, Part IX, Line 24e | Duncan Property Work 28013. 28013. 0. 0. |
| Form 990, Part IX, Line 24e | Watauga Creek Stream Restoration 9682. 9682. 0. 0. |
| Form 990, Part IX, Line 24e | Logo Design for new name 2400. 0. 2400. 0. |
| Form 990, Part IX, Line 24e | Land Transaction Costs 7981. 7981. 0. 0. |
Comments