2013-11-15T10:42:25-06:00 2012-12-31 PAINTER & PHERSON PC CPAS 410 S 18TH STREET LAFAYETTE IN 47905 990 2012-01-01 351964901 NICHES LAND TRUST INC NICH 7654231605 PO BOX 2790 WEST LAFAYETTE IN 479962790 GUS NYBERG 7654231605 2013-11-07 true DONALD G RUTH CPA 7657421056 2013-11-15 2012 2016-02-25 16:41:14Z GUS NYBERG EXECUTIVE DIRECTOR PO BOX 2790 WEST LAFAYETTE IN 479962790 870619 false X WWW.NICHESLANDTRUST.ORG X 1995 IN PRESERVING OUR DISAPPEARING LANDSCAPE: TO PROTECT THE SCENIC BEAUTY, PROVIDE HABITAT FOR WILDLIFE, AND OFFER NATURAL PLACES FOR THE EDUCATION AND AESTHETIC ENJOYMENT OF CURRENT AND FUTURE GENERATIONS. 15 15 3 0 236870 855352 0 11874 10433 0 248744 865785 0 0 93695 128248 0 21344 64437 126808 158132 255056 90612 610729 4611961 5288873 19551 43817 4592410 5245056 PRESERVING OUR DISAPPEARING LANDSCAPE: TO PROTECT THE SCENIC BEAUTY, PROVIDE HABITAT FOR WILDLIFE, AND OFFER NATURAL PLACES FOR THE EDUCATION AND AESTHETIC ENJOYMENT OF CURRENT AND FUTURE GENERATIONS. false false 179746 PROPERTY MAINTENENCE 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. 179746 true true false false false false true false false false 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 true false false false false false false false false true 0 0 true 3 true false false false false false false 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 300 MAIN ST SUITE 219 LAFAYETTE IN 47901 LINDA PROKOPY 4.00 X X 0 0 0 DAN TOWERY 3.00 X X 0 0 0 BONNIE MAXWELL 3.00 X X 0 0 0 ANNE PAINTER 4.00 X X 0 0 0 NANCY GRENARD 1.00 X 0 0 0 NANCY LITZENBERGER 1.00 X 0 0 0 JOHN BURNS 1.00 X 0 0 0 TOM BUSCH 1.00 X 0 0 0 GUILLERMO PARDILLO 1.00 X 0 0 0 GEORGE PARKER 1.00 X 0 0 0 PAULINE SHEN 1.00 X 0 0 0 SHIRLEY MCDONNELL 1.00 X 0 0 0 BILL MCFEE 1.00 X 0 0 0 LEIGH RAYMOND 1.00 X 0 0 0 LINDA ANDERSON 1.00 X 0 0 0 GUS NYBERG 40.00 X 58578 0 0 58578 false false false 216965 638387 359834 855352 10418 10418 4849 4834 15 15 15 865785 15 10418 108421 69267 26507 12647 9389 7672 1306 411 10438 7128 2165 1145 4167 4167 5400 5400 8392 5819 703 1870 12226 5680 3023 3523 101 69 21 11 11869 8105 2462 1302 681 465 141 75 7174 6460 714 9585 1987 7279 319 STEWARDSHIP 44641 44641 DONATIONS TO OTHER NP ORG 16268 16268 PROPERTY TAXES 5929 5929 BAD DEBTS 375 256 78 41 255056 179746 53966 21344 29666 51024 317824 194779 6888 228377 846 877 4492134 34499 3942474 4457635 314263 356181 4611961 5288873 2771 24183 16780 19634 19551 43817 X 2974788 3433602 188622 211304 1429000 1600150 4592410 5245056 4611961 5288873 610729 41917 X true false false X 557877 360547 137622 236870 855352 2148268 557877 360547 137622 236870 855352 2148268 2148268 12670 19433 18144 11369 10418 72034 2220302 0.96760 0.95560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 4435296 4435296 4435296 ACCRUED SALARIES AND WAGES 10078 ACCRUED PROPERTY TAXES 5925 PAYROLL TAX LIABILITIES 2013 CREDIT CARD PAYABLE 1618 19634 907702 41917 41917 865785 865785 255056 255056 255056 ACCOUNTING FOR CONSERVATION EASEMENTS SCHEDULE D, PAGE 1, PART II, LINE 9 NOTE TO FINANCIAL STATEMENTS REGARDING RECORDING CONSERVATION EASEMENTS: EASEMENTS ARE NOT RECORDED ON THE FINANCIAL STATEMENTS, AND ARE ESTIMATED TO HAVE MINIMAL FAIR VALUE. X 2 355000 X 1 4834 false false false ELECTION OF MEMBERS AND THEIR RIGHTS 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/REELECTED 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 ANNUAL MEETING. DECISIONS SUBJECT TO APPROVAL OF MEMBERS 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. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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 FILED IT WITH THE IRS. ENFORCEMENT OF CONFLICTS POLICY 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 OPERATIONS MANAGER. THE OPERATIONS MANAGER 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. COMPENSATION PROCESS FOR TOP OFFICIAL 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 REFERING TO A NATIONAL DATABASE COMPILED BY THE LAND TRUST ALLIANCE FROM A SURVEY OF ITS MEMBERSHIP. COMPENSATION PROCESS FOR OFFICERS 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.