2014-02-11T14:29:11-06:00 2013-06-30 HUMPHREY CPA GROUP LLC 445 N PENNSYLVANIA ST STE 941 INDIANAPOLIS IN 46204 990 2012-07-01 351830637 SYCAMORE LAND TRUST INCORPORATED SYCA 8123365382 PO BOX 7801 BLOOMINGTON IN 474077801 CHRISTIAN FREITAG 8123365382 2014-01-27 true RODNEY J HUMPHREY CPA 3174353447 2014-02-11 2012 2015-11-30 17:44:51Z CHRISTIAN FREITAG PO BOX 7801 BLOOMINGTON IN 474077801 1238176 false X WWW.SYCAMORELANDTRUST.ORG X 1990 IN TO PRESERVE THE DISAPPEARING NATURAL AND AGRICULTURAL LANDSCAPE OF SOUTHERN INDIANA THROUGH THE ACQUISITION OR TRANSFER OF OWNERSHIP OF LAND. SYCAMORE ALSO ENTERS INTO CONSERVATION AGREEMENTS WITH LANDOWNERS TO PROTECT FUTURE USE. 14 14 7 190 0 781179 1137288 46135 16032 15040 29724 25142 826935 1223605 0 0 245178 252949 0 61158 163988 186464 409166 439413 417769 784192 9605720 9010304 1387450 1025 8218270 9009279 X TO PRESERVE THE DISAPPEARING NATURAL AND AGRICULTURAL LANDSCAPE OF SOUTHERN INDIANA THROUGH THE ACQUISITION OR TRANSFER OF OWNERSHIP OF LAND. SYCAMORE ALSO ENTERS INTO CONSERVATION AGREEMENTS WITH LANDOWNERS TO PROTECT FUTURE USE. false false 205174 ACQUISTION AND MAINTENANCE OF UNDEVELOPED LAND FOR USE BY WILDLIFE AND FUTURE GENERATIONS IN AN ENVIRONMENTALLY FRIENDLY MANNER 47189 TO PROVIDE ENVIRONMENTAL EDUCATION SERVICES THROUGHOUT THE STATE OF INDIANA THAT SUPPORTS THE MAIN MISSION OF LAND PRESERVATION. THESE PROGRAMS ARE AIMED AT SCHOOL AGE CHILDREN. 252363 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 7 0 7 true false false false false false false X 14 14 false false false false true true false true true false false true true false false false true true true false IN X OFFICE OFFICE 8123365382 PO BOX 7801 PO BOX 7801 BLOOMINGTON IN 47407 MARK ADAMS 1.00 X 0 0 0 MIKE BAKER 1.00 X 0 0 0 JIM DECOURSEY 1.00 X 0 0 0 GEORGE HUNTINGTON 1.00 X 0 0 0 GEORGE KORINEK 1.00 X 0 0 0 DOUG DAYHOFF 1.00 X 0 0 0 VICKY MERETSKY 1.00 X 0 0 0 GREG MEYER 1.00 X 0 0 0 CARROLL RITTER 1.00 X 0 0 0 BILL WEEKS 1.00 X 0 0 0 PATTY PIZZO 1.00 X 0 0 0 CHRISTIAN FREITAG 40.00 X 74000 0 5825 TERRY MARBACH 5.00 X 0 0 0 JOAN TEN HOOR 1.00 X 0 0 0 MARIA VITERISI 2.00 X 0 0 0 74000 5825 false false false 79737 10540 1047011 240000 1137288 SALE OF FEE SIMPLE PROPERTY 46135 46135 46135 15040 15040 21387 21387 21387 21387 18097 10540 14571 3526 OTHER REVENUE 229 229 229 1223605 46364 36427 210990 131590 34500 44900 5687 3547 930 1210 20245 12626 3311 4308 16027 10067 2525 3435 1269 1269 9645 9645 4068 2534 1534 446 446 18418 16894 1524 6535 6535 9801 5976 3705 120 1820 1820 5837 5837 26265 26265 7226 7226 STEWARDSHIP 53919 52403 1511 5 ACQUISITION COSTS 24145 24145 EDUCATION PROGRAM 5479 5479 FUNDRAISING 4122 4122 7469 693 6776 439413 252363 125892 61158 31856 57057 1607190 1440322 6001 7399787 151092 7879326 7248695 76494 246997 10854 11232 9605720 9010304 450 1025 1387000 1387450 1025 X 7213689 8086382 308966 210810 695615 712087 8218270 9009279 9605720 9010304 784192 6816 1 X false true X true false X 1204650 233377 357073 491967 897288 3184355 42054 29109 42118 37393 150364 301038 1246704 262486 399191 529360 1047652 3485393 319921 34150 8200 32000 20450 414721 319921 34150 8200 32000 20450 414721 3070672 52931 45008 38168 35410 36427 207944 52931 45008 38168 35410 36427 207944 336 1192 1830 150 232 3740 1299971 308686 439189 564920 1084311 3697077 0.83060 0.65240 0.06000 0.06000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 31 3859 1 true 240 5100 695615 16472 712087 684615 11000 695615 589962 94653 684615 511743 78219 589962 439472 72271 511743 1.00000 true false 6601472 144241 6745713 484120 74172 409948 141241 52779 88462 28713 24141 4572 7248695 1230421 6816 6816 1223605 1223605 439412 439412 1 1 439413 ACCOUNTING FOR CONSERVATION EASEMENTS 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. EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 1 SPECIAL EVENTS 28637 10540 18097 14571 28637 10540 18097 14571 14571 3526 X 1 240000 false false false ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION TO PRESERVE THE DISAPPEARING NATURAL AND AGRICULTURAL LANDSCAPE OF SOUTHERN INDIANA THROUGH THE ACQUISITION OR TRANSFER OF OWNERSHIP OF LAND. SYCAMORE ALSO ENTERS INTO CONSERVATION AGREEMENTS WITH LANDOWNERS TO PROTECT FUTURE USE. CLASSES OF MEMBERS OR STOCKHOLDERS 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, ELECT MEMBERS TO THE BOARD OF DIRECTORS AND VOTE TO AMEND THE BY -LAWS. ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A ALL DONORS CONSIDERED 'MEMBERS' ARE ENTITLED TO VOTE ON NOMINEES FOR THE BOARD OF DIRECTORS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD TREASURER PRIOR TO FILING. THOSE RESULTS ARE THEN COMMUNICATED TO THE BOARD AT A FUTURE MEETING. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE, COMPRISED OF THE BOARD PRESIDENT, VICE PRESIDENT, 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. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE, COMPRISED OF THE BOARD PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER, USES INPUT AND SALARY RECOMMENDAITONS FROM THE EXECUTIVE DIRECTOR TO HELP DETERMINE THE APPROPRIATE SALARY FOR ALL NON- EXECUTIVE DIRECTOR POSITIONS. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST, DURING REGULAR BUSINESS HOURS. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 1