U S LAND CONSERVANCY INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
U S LAND CONSERVANCY INC (EIN 45-4422757)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-06-19
IRS object ID
201511709349300506
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-06-19T08:22:09-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN720636725PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HANNIS T BOURGEOIS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12322 TREMONT DRAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70809ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454422757EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOUISIANA LAND CONSERVANCYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOUIBusinessNameControlTxt
Phone2257725923PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17667 DENHAM DRIVEAddressLine1Txt
CityDENHAM SPRINGSCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70726ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEONARD MCCAULEYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2257725923PhoneNum
Signature2015-06-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCELESTE D VIATORPreparerPersonNm
PTINP00148444PTIN
Phone2259284770PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLEONARD MCCAULEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17667 DENHAM DRIVEAddressLine1Txt
CityDENHAM SPRINGSCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70726ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,371,059GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateLALegalDomicileStateCd
Activity Or MissionTHE LOUISIANA LAND CONSERVANCY (LALC) IS A LOUISIANA NON-PROFIT CORPORATION. LALC IS DEDICATED TO THE PROTECTION OF NATURAL AND RESTORED LANDS THROUGH CONSERVATION SERVITUDES. LALC ACHIEVES THIS PURPOSE BY HOLDING AND ENFORCING SERVITUDES EXPRESSLY FOR LANDS ESTABLISHED IN ACCORDANCE WITH 33 CFR PARTS 325, 332, AND 40 CFR PART 230 AS MITIGATION BANKS, PERMITTEE-RESPONSIBLE MITIGATION AREAS, AND IN-LIEU FEE MITIGATION AREAS. IN ADDITION TO HOLDING CONSERVATION SERVITUDES FOR THE ABOVE-MENTIONED LANDS, LALC MAY SERVE IN THE ROLE OF LONG-TERM STEWARD, IF SO DESIGNATED BY THE SPONSOR.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$35,000PYContributionsGrantsAmt
CY Contributions Grants$215,000CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income-$18,434CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$35,000PYTotalRevenueAmt
CY Total Revenue$196,566CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,621PYOtherExpensesAmt
CY Other Expenses$1,163CYOtherExpensesAmt
PY Total Expenses$1,621PYTotalExpensesAmt
CY Total Expenses$1,163CYTotalExpensesAmt
PY Revenues Less Expenses$33,379PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$195,403CYRevenuesLessExpensesAmt
Total Assets BOY$73,590TotalAssetsBOYAmt
Total Assets EOY$268,993TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$73,590NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$268,993NetAssetsOrFundBalancesEOYAmt
MissionTHE LOUISIANA LAND CONSERVANCY (LALC) IS A LOUISIANA NON-PROFIT CORPORATION. LALC IS DEDICATED TO THE PROTECTION OF NATURAL AND RESTORED LANDS THROUGH CONSERVATION SERVITUDES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,163ExpenseAmt
DescLALC HOLDS CONSERVATION EASEMENTS IN THE STATE OF LOUISIANA FOR PROPERTIES ENROLLED IN VARIOUS CONSERVATION PROGRAMS SPONSORED BY THE UNITED STATES ARMY CORPS OF ENGINEERS. THE ORGANIZATION WILL OVERSEE THE CONSERVATION EASEMENT PROPERTIES FOR COMPLIANCE WITH THE EASEMENT REQUIREMENTS. IN ADDITION, LALC SERVES A STEWARDSHIP ROLE THROUGH MAINTENANCE ACTIVITIES OF THESE PROPERTIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTHE ORGANIZATION WILL PROVIDE CONSULTATION ON RESTORING AND CONSERVING PROPERTIES ACCORDING TO GOVERNMENT PROGRAMS OR INDIVIDUALS' OWN DESIRE TO CONSERVE THEIR PROPERTIES FOR WETLANDS AND ENDANGERED SPECIES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,163TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art ContributionYes (1)DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLEONARD MCCAULEYPersonNm
Phone2257725923PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17667 DENHAM DRIVEAddressLine1Txt
CityDENHAM SPRINGSCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70726ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LEONARD MCCAULEY
PRESIDENT5.00Yes (X)$0$0$0
ROY ROE
TREASURER1.00Yes (X)$0$0$0
MARGARET PARKER
SECRETARY1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$215,000AllOtherContributionsAmt
Total Contributions$215,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3TotalRevenueColumnAmt
Exclusion$3ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,156,056SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,174,493SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$18,437SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$18,437TotalRevenueColumnAmt
Related Or Exempt Func Income-$18,437RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$196,566TotalRevenueColumnAmt
Related Or Exempt Func Income-$18,437RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3ExclusionAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$103TotalAmt
Program Services$103ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$50TotalAmt
Program Services$50ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$495TotalAmt
Program Services$495ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DUES$500$500
LICENSES$15$15

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,163TotalAmt
Program Services$1,163ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$73,590BOYAmt
EOY$87,427EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$181,566EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$73,590BOYAmt
EOY$268,993EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$73,590BOYAmt
EOY$268,993EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$73,590BOYAmt
EOY$268,993EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$73,590BOYAmt
EOY$268,993EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$195,403ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$40,300CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,000CurrentTaxYearMinus1YearAmt
Current Tax Year$215,000CurrentTaxYearAmt
Total$290,300TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$40,300CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,000CurrentTaxYearMinus1YearAmt
Current Tax Year$215,000CurrentTaxYearAmt
Total$290,300TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$290,300PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$3CurrentTaxYearAmt
Total$3TotalAmt
FieldValueIRS element (for citing)
Total Support$290,303TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Total Easements9TotalEasementsCnt
Total Acreage4527.00TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement360.00StaffHoursSpentEnforcementCnt
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 9:FormAndLineReferenceDesc
ExplanationLOUISIANA LAND CONSERVANCY VALUES THEIR EASEMENTS AT ZERO BECAUSE THERE ARE NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT.ExplanationTxt

Schedule M IRS990ScheduleM

Qualified Contrib Other QualifiedContribOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution9ContributionCnt
Noncash Contributions Rpt F990$0NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIZATION DOES NOT CURRENTLY HAVE COMMITTEE MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS REVIEWED BY ALL BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST PER THE ORGANIZATION'S WRITTEN POLICY.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE AVAILABLE UPON REQUEST

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