2016-10-05T13:43:21-05:00 2015-12-31 352055043 HUTH THOMPSON LLP PO BOX 970 LAFAYETTE IN 479020970 990 2015-01-01 351964901 NICHES LAND TRUST INC NICH 7654231605 1782 NORTH 400 EAST LAFAYETTE IN 47905 GUSTAF NYBERG EXECUTIVE DIRECTOR 7654231605 2016-09-08 true KIMBERLEY R MORISETTE P00337290 7654285000 2016-09-08 2015 2017-02-10 21:41:12Z DAN TOWERY 1782 NORTH 400 EAST LAFAYETTE IN 47905 796313 false X WWW.NICHESLANDTRUST.ORG X 1995 IN NICHES PROTECTS, RESTORES AND SUSTAINS NORTHERN INDIANA'S ECOSYSTEMS BY PROVIDING HABITAT FOR NATIVE SPECIES AND OFFERING NATURAL PLACES FOR THE EDUCATION, APPRECIATION AND ENJOYMENT OF CURRENT AND FUTURE GENERATIONS. 15 15 6 203 0 815489 769655 0 5358 13819 12839 820847 796313 0 0 191547 232908 0 7609 124072 154219 315619 387127 505228 409186 6630168 7285611 33008 300140 6597160 6985471 NICHES PROTECTS, RESTORES AND SUSTAINS NORTHERN INDIANA'S ECOSYSTEMS BY PROVIDING HABITAT FOR NATIVE SPECIES AND OFFERING NATURAL PLACES FOR THE EDUCATION, APPRECIATION AND ENJOYMENT OF CURRENT AND FUTURE GENERATIONS. false false 251719 PROPERTY MAINTENANCE AND RESTORATION: PROTECT THE SCENIC BEAUTY, PROVIDE HABITAT FOR WILDLIFE, AND OFFER NATURAL PLACES FOR THE EDUCATION AND AESTHETIC ENJOYMENT OF CURRENT AND FUTURE GENERATIONS. 251719 true true false false false false true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 6 true false false false false false false X 15 15 false false false false false true true true true false false false true true true true true true true false IN X GUS NYBERG 7654231605 1782 N 400 E LAFAYETTE IN 47905 LINDA PROKOPY VICE PRESIDE 2.50 X X 0 0 0 DAN TOWERY PRESIDENT 2.50 X X 0 0 0 BONNIE MAXWELL SECRETARY 2.50 X X 0 0 0 BILL MCFEE TREASURER 2.50 X X 0 0 0 MATT WASHBURN DIRECTOR 2.50 X 0 0 0 PAULINE SHEN DIRECTOR 2.50 X 0 0 0 JASON RAKOCZY DIRECTOR 2.50 X 0 0 0 GUILLERMO PARDILLO DIRECTOR 2.50 X 0 0 0 SHIRLEY BURD DIRECTOR 2.50 X 0 0 0 NANCY GRENARD DIRECTOR 2.50 X 0 0 0 TOM BUSCH DIRECTOR 2.50 X 0 0 0 JOHN BURNS DIRECTOR 2.50 X 0 0 0 BILL ARTHUR DIRECTOR 2.50 X 0 0 0 DON FRANZMEIER DIRECTOR 2.50 X 0 0 0 LINDA ANDERSON SECRETARY 2.50 X X 0 0 0 GUSTAF NYBERG EXECUTIVE DI 40.00 X 74534 0 4167 74534 4167 false false false 194863 48198 526594 769655 13819 13819 SERVICE/FEE INCOME 10639 10639 MISCELLANEOUS INCOME 2200 2200 12839 796313 12839 13819 78700 51242 26018 1440 136920 88999 45183 2738 1278 830 422 26 16010 10407 5283 320 20 13 7 13946 9065 4602 279 29120 18927 9610 583 22069 14345 7283 441 9908 6440 3270 198 874 569 288 17 1464 952 483 29 686 446 226 14 10581 6877 3492 212 14942 9712 4931 299 PROGRAM/OUTREACH:PROGRAM 15430 10029 5092 309 STEWARDSHIP:STEWARDSHIP S 9597 6238 3167 192 PROGRAM/OUTREACH:PROFESSI 8419 5473 2778 168 STEWARDSHIP:EQUIPMENT FOR 3704 2408 1222 74 13459 8747 4442 270 387127 251719 127799 7609 29611 190474 94050 73448 251142 330858 1410 6001664 55680 5398352 5945984 855603 742389 2458 6630168 7285611 1936 28594 1126 241957 29946 29589 33008 300140 X 4508335 4737792 333646 330558 1755179 1917121 6597160 6985471 6630168 7285611 409186 -20875 X true X false false X 236870 855352 1014588 815489 769654 3691953 236870 855352 1014588 815489 769654 3691953 468657 3223296 11369 10418 9053 21122 13819 65781 12839 12839 3770573 0.85490 0.95990 X PART II, LINE 10 12,839 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 7 699.00 1 true 42.00 1953772 146498 2100270 1743458 210314 1953772 1600150 143308 1743458 0.07410 0.91280 0.01310 false false 5809725 5809725 191939 55680 136259 5945984 ACCRUED VACATION 21868 ACCRUED PROPERTY TAXES 3691 ACCRUED WAGES 2729 PAYROLL LIABILITIES:JOHN HANCOCK SIM 1301 PAYROLL LIABILITIES:FEDERAL TAXES (9 PAYROLL LIABILITIES:IN INCOME / LOCA PAYROLL LIABILITIES:IN UNEMPLOYMENT 29589 SCHEDULE D, PAGE 1, PART II, LINE 5 SOURCE OF VIOLATION NOTIFICATION: -VOLUNTEERS -RANDOM STAFF OBSERVATION -THIRD PARTY INFORMANTS -EASEMENT DONORS -TOWNSHIPS, BANKS, TITLE COMPANIES VIOLATION RESPONSE POLICY: -REPORT AND DESCRIBE VIOLATION TO DESIGNATED NICHES STAFF MEMBER. -REVIEW EASEMENT DOCUMENTATION -VISIT SITE, PHYSICALLY INSPECT VIOLATION -EVALUATE VIOLATION AND REQUIRED CORRECTIONS -CONTACT VIOLATOR BY TELEPHONE. EXPLAIN PROBLEM AND NICHES POLICY; REQUEST CORRECTION, REPLACEMENT AND/OR CESSATION OF ACTIVITY; STATE DEADLINE FOR COMPLIANCE (IE., IMMEDIATELY, 7, 14, 21 OR 30 DAYS.) BE COURTEOUS -FOLLOW UP PHONE CALL WITH LETTER. REITERATE ORAL EXPLANATIONS AND REQUESTS (I.E., WHY A VIOLATION, CORRECTIVE MEASURES REQUIRED, DEADLINE FOR COMPLIANCE), OFF OF ASSISTANCE; NEED FOR COMPLIANCE INSPECTION -INSPECT SITE AT DEADLINE DATE. -IF PROMPT COMPLIANCE, SEND THANK YOU NOTE -IF NON-COMPLIANCE, SEND SECOND LETTER. BE FIRM; SITE NICHES VESTED INTERESTS; RESTATE REQUIRED CORRECTIONS, ESTABLISH NEW SHORTER DEADLINE DATE; COPY TO NICHES ATTORNEY -INSPECT SITE AT SECOND DEADLINE DATE -IF PROMPT COMPLIANCE, SEND THANK YOU NOTE -IF NON-COMPLIANCE, NOTIFY EXECUTIVE DIRECTOR. DETERMINE NEW RESPONSE. SEND THIRD LETTER. GIVE NOTICE OF IMPENDING LEGAL ACTION IF IMMEDIATE COMPLIANCE NOT ACHIEVED. COPY TO ATTORNEY. -CALL ATTORNEY TO DISCUSS LEGAL ACTION. HAVE ATTORNEY SEND LETTER REQUESTING COMPLIANCE -INITIATE NICHES CORRECTIVE MEASURES (OPTIONAL). SCHEDULE D, PAGE 1, PART II, LINE 9 EASEMENTS ARE NOT RECORDED ON THE FINANCIAL STATEMENTS AND ARE ESTIMATED TO HAVE MINIMAL FAIR VALUE. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS. EACH MEMBER'S VOTE COUNTS EQUALLY. FIVE BOARD MEMBERS (ONE THIRD OF THE BOARD) ARE ELECTED/RE-ELECTED EACH YEAR AT THE ANNUAL MEETING. OCCASIONALLY, OTHER BOARD POSITIONS NEED TO BE VOTED ON AS WELL, BECAUSE OF DEATH OR RESIGNATION. THE BOARD CAN APPOINT SOMEONE TO FILL THE OPENING BUT THAT APPOINTMENT NEEDS TO BE CONFIRMED BY A VOTE OF THE MEMBERSHIP AT THE NEXT SCHEDULED MEETING. FORM 990, PAGE 6, PART VI, LINE 7B ALL MEMBERS NEED TO RATIFY BY VOTE AT THE ANNUAL MEETING ANY SUGGESTED CHANGES IN THE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B OUR ACCOUNTANTS PREPARE THE FORM 990, AND WE PROVIDE A FINAL COPY OF THE FORM 990 TO EACH BOARD MEMBER BEFORE WE FILE IT WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C WE HAVE A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES OUR OFFICERS, DIRECTORS, AND EMPLOYEES TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS OF THEMSELVES AND THEIR FAMILY MEMBERS ON A QUESTIONNAIRE DISTRIBUTED BY OUR DEPUTY DIRECTOR. THE DEPUTY DIRECTOR ENSURES THAT ALL QUESTIONNAIRES ARE COMPLETED, REVIEWS THEM FOR CONFLICTS, AND SUBMITS TO THE BOARD FOR REVIEW, ANY QUESTIONNAIRES THAT DISCLOSE ACTUAL OR POTENTIAL CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A NICHES HAS ONE FULL-TIME EMPLOYEE, AN EXECUTIVE DIRECTOR. HIS STARTING SALARY WAS RECOMMENDED BY A PERSONNEL COMMITTEE AND VOTED ON BY THE BOARD OF DIRECTORS BEFORE ADVERTISING THE POSITION. SALARY WAS ESTABLISHED BY ASKING OTHER SIMILAR ORGANIZATIONS THEIR COMPENSATION LEVELS AND REFERRING TO A NATIONAL DATABASE COMPILED BY THE LAND TRUST ALLIANCE FROM A SURVEY OF ITS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15B THE SALARY OF THE THREE PART-TIME STEWARDSHIP EMPLOYEES WAS DETERMINED BY THE EXECUTIVE DIRECTOR AND APPROVED BY THE BOARD OF DIRECTORS. THE FIGURE REFLECTS COMPENSATIONS FOR PEOPLE FILLING SIMILAR POSITIONS WITH OTHER LAND TRUSTS IN THE STATE. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -41 INVESTMENTS INCOME & GAINS:UNREALIZED GAINS AND LO -20,834 TOTAL -20,875