2013-02-14T10:22:08-06:00 2012-06-30 HUMPHREY CPA GROUP LLC 445 N PENNSYLVANIA ST STE 941 INDIANAPOLIS IN 46204 990 2011-07-01 351830637 SYCAMORE LAND TRUST INCORPORATED SYCA 8123365382 PO BOX 7801 BLOOMINGTON IN 474077801 CHRISTIAN FREITAG 8123365382 2013-02-13 true RODNEY J HUMPHREY CPA 3174353447 2013-02-14 2011 2016-02-25 16:41:14Z CHRISTIAN FREITAG PO BOX 7801 BLOOMINGTON IN 474077801 840944 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. 15 14 7 190 0 357073 781179 0 -9816 16032 63587 29724 410844 826935 0 0 202635 245178 0 57358 134448 163988 337083 409166 73761 417769 7787442 9605720 450 1387450 7786992 8218270 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 205963 ACQUISTION AND MAINTENANCE OF UNDEVELOPED LAND FOR USE BY WILDLIFE AND FUTURE GENERATIONS IN AN ENVIRONMENTALLY FRIENDLY MANNER 36060 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. 242023 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 true false false false false true false false false false false false false false false true 4 0 7 true false false false false false false X 15 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 2.00 X 0 0 0 MIKE BAKER 2.00 X 0 0 0 JIM DECOURSEY 2.00 X 0 0 0 GEORGE HUNTINGTON 2.00 X 0 0 0 GEORGE KORINEK 2.00 X 0 0 0 DOUG DAYHOFF 2.00 X 0 0 0 VICKY MERETSKY 2.00 X 0 0 0 GREG MEYER 2.00 X 0 0 0 CARROLL RITTER 2.00 X 0 0 0 BILL WEEKS 2.00 X 0 0 0 PATTY PIZZO 2.00 X 0 0 0 CHRISTIAN FREITAG 40.00 X 70000 0 6000 TERRY MARBACH 2.00 X 0 0 0 JOAN TEN HOOR 2.00 X 0 0 0 MARIA VITERISI 2.00 X 0 0 0 70000 6000 false false false 88367 13188 679624 289212 781179 16032 16032 19378 19378 19378 19378 24205 13188 14009 10196 OTHER REVENUE 150 150 150 826935 150 35410 70500 42300 14100 14100 134640 83451 22037 29152 5392 3290 957 1145 19067 11634 3383 4050 15579 9505 2766 3308 2097 2097 12990 12990 2668 1334 1334 15947 4983 8875 2089 6677 6677 2710 2032 678 5883 5883 27093 27093 10207 7655 1837 715 ACQUISITION COSTS 37274 37274 STEWARDSHIP 24471 23179 1292 EDUCATION PROGRAM 5217 5217 FUNDRAISING 2546 2546 8208 4286 3669 253 409166 242023 109785 57358 5338 31856 1555560 1607190 22500 8004152 124826 6130206 7879326 62070 76494 11768 10854 7787442 9605720 450 450 1387000 450 1387450 X 6961263 7213689 141114 308966 684615 695615 7786992 8218270 7787442 9605720 417769 13509 X X false true true X false X 935190 1204650 233377 357073 491967 3222257 46110 42054 29109 42118 37393 196784 981300 1246704 262486 399191 529360 3419041 644358 319921 34150 8200 32000 1038629 644358 319921 34150 8200 32000 1038629 2380412 53689 52931 45008 38168 35410 225206 53689 52931 45008 38168 35410 225206 788 336 1192 1830 150 4296 1035777 1299971 308686 439189 564920 3648543 0.65240 0.63100 0.06000 0.04000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false X X 30 3820 1 false 210 5100 false false false false 684615 11000 695615 589962 94653 684615 511743 78219 589962 439472 72271 511743 1.00000 true false false 7205837 144241 7350078 484120 60874 423246 141241 43544 97697 28713 20408 8305 7879326 826935 409166 417769 13509 13509 431278 840444 13509 13509 826935 826935 409166 409166 409166 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. INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 STEWARDSHIP OF PRESERVED LANDS, ACQUISITION OF NEW PRESERVED LANDS, LEGAL DEFENSE OF CONSERVATION EASEMENTS, MAINTENANCE OF THE ORGANIZATION'S HEADQUARTERS, AND GENERAL PROGRAM OPERATIONS. SPECIAL EVENTS 37393 13188 24205 14009 37393 13188 24205 14009 14009 10196 TERRY MARBACH X 1387000 1387000 false true true 1387000 ADDITIONAL INFORMATION SCHEDULE L PART V THE SYCAMORE TREASURER LENT 1378000 TO BE USED FOR THE PURCHASE OF PROPERTY IN GIBSON COUNTY INDIANA SYCAMORE IS TO PAY BACK THE LOAN WITH INTEREST AT VARIOUS RATES DEPENDING ON REPAYMENT THE LOAN IS DUE IN MAY 2013 AND IS SECURED BY THE LAND IN GIBSON COUNTY INDIANA X 3 289212 FMV APPRAISAL OF PROPERTY 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. CHANGE IN ACCOUNTING METHOD EXPLANATION FORM 990, PAGE 12, PART XII, LINE 1 PRIOR TAX RETURNS WERE REPORTED ON A CASH BASIS. BEGINNING ON JULY 1, 2011, THE MODIFIED CASH BASIS METHOD OF ACCOUNTING WAS ADOPTED.