2012-10-22T10:16:07-05:00 2011-12-31 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 37131 EUCLID AVENUE WILLOUGHBY OH 44094 990 2011-01-01 341859064 WEST CREEK PRESERVATION COMMITTEE WEST 2167493720 P O BOX 347113 PARMA OH 441347113 JEFFERY LENNARTZ 2167493720 2012-10-19 true ROLLAND B STANDISH 4409512997 2012-10-22 2011 2016-02-24 21:20:13Z DAVID LINCHECK PO BOX 347113 PARMA OH 441347113 622384 false X WESTCREEK.ORG X 2000 OH OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING ECOLOGICAL VALUE AND PROMOTING SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. SIGNIFICANT ACTIVITIES INCLUDE THE PRESERVATION, RESTORATION, AND STEWARDSHIP OF NATURAL AREAS, WILDLIFE HABITAT, OPEN SPACE, AND STREAMS/WETLANDS/WATERSHEDS IN GREATER CLEVELAND. 15 15 2 200 0 1536527 534526 10091 2390 1121 -26532 0 1547739 510384 0 0 65064 148193 0 3584 941631 614497 1006695 762690 541044 -252306 1151107 974704 8170 84073 1142937 890631 X OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING ECOLOGICAL VALUE AND PROMOTING SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. SIGNIFICANT ACTIVITIES INCLUDE THE PRESERVATION, RESTORATION, AND STEWARDSHIP OF NATURAL AREAS, WILDLIFE HABITAT, OPEN SPACE, AND STREAMS/WETLANDS/WATERSHEDS IN GREATER CLEVELAND. false false 729432 ACQUISITION AND MANAGEMENT OF CONSERVATION LAND AND CONSERVATION EASEMENTS. 729432 true true false false false false true false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false true true false false false false false false false false true 9 0 2 true false false false false false true true true 1 false false false false false X 15 15 true false false false true false true true true false false true true true true true true true true false OH X X DAVE LINCHECK 2167493720 PO BOX 347113 PARMA OH 441347113 DOROTHY HAZEL 10.00 X 0 0 0 IRVIN HAZEL 2.00 X 0 0 0 BARBARA HERMES 10.00 X X 0 0 0 BRETT IAFIGLIOLA 2.00 X 0 0 0 JEFFREY W LENNARTZ 10.00 X X 0 0 0 GEORGE CANTOR 2.00 X 0 0 0 IRENE TOTH 2.00 X 0 0 0 DAVID J VASARHELYI 2.00 X 0 0 0 SUSAN ZUROVCHAK 2.00 X 0 0 0 ASHLEY FRIZZELI 10.00 X X 0 0 0 ROBERT GARDIN 2.00 X 0 0 0 TERRY GREATHOUSE 2.00 X 0 0 0 ROBERT GREYTAK 10.00 X X 0 0 0 BRIAN SCANLON 2.00 X 0 0 0 ANDREW SOMICH 2.00 X 0 0 0 DAVID M LINCHECK 40.00 X 65000 0 7535 65000 7535 false false false RIVERWORKS PARTNERSHIP 3781 DARROW RD SOLON OH 44224 STREAM RESTOR. 191550 1 182165 352361 253000 534526 PROGRAM INCOME AND OUTREACH 2390 2390 2390 967 967 84501 112000 -27499 -27499 -27499 510384 -25109 967 65000 57200 6500 1300 60000 52800 6000 1200 13366 11762 1337 267 9827 8647 983 197 9135 4568 4567 9757 4878 4879 10406 9168 1040 198 15175 13353 1518 304 6228 5605 623 9944 8774 1170 RESTORATION WORK EXP 222146 222146 LAND ACQUIS DIRECT COST 210132 210132 TRAIL & HENNINGER EXP 43715 43715 LAND ACQ SETTLEMENT COSTS 31435 31435 46424 45249 1057 118 762690 729432 29674 3584 269023 245856 882004 699758 29090 80 29090 1151107 974704 8170 84073 8170 84073 X 83426 93881 1059431 796661 80 89 1142937 890631 1151107 974704 -252306 X false true true X false X 513553 352472 1139265 1536527 534526 4076343 86347 4143 17316 10091 2390 120287 599900 356615 1156581 1546618 536916 4196630 100000 84766 35000 325000 303000 847766 80266 80266 180266 84766 35000 325000 303000 928032 3268598 8210 9041 10896 1121 967 30235 8210 9041 10896 1121 967 30235 608110 365656 1167477 1547739 537883 4226865 0.77330 0.92200 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false X X X X X 20 269 1 1 false 205 3800 true false false false false false false 90 90 29000 29000 29090 510384 762690 -252306 -252306 482885 -27499 -27499 510384 510384 735191 -27499 -27499 762690 762690 ACCOUNTING FOR CONSERVATION EASEMENTS SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION LAND, EASEMENTS AND COVENANTS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE RECOGNIZED AT A VALUE OF 1 PER PERMANENT PARCEL NUMBER (PPN) IN THE CASE OF LAND, OR 1 PER EACH CONSERVATION EASEMENT OR COVENANT ON THE STATEMENT OF FINANCIAL POSITION. MANAGEMENT CLASSIFIES THESE ACQUISITIONS AS A "COLLECTION", AS DEFINED IN ASC TOPIC "NOT-FOR-PROFIT ENTITIES", DUE TO ITS INTENT TO HOLD THESE ASSETS IN PERPETUITY FOR CONSERVATION PURPOSES. DIRECT COSTS ASSOCIATED WITH THE ACQUISITION OF LAND, EASEMENTS OR COVENANTS ARE EXPENSED IN THE YEAR INCURRED. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING PENALTIES AND INTEREST, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2011 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. THE ORGANIZATION FILES FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS BEFORE 2007. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 LOSS ON ASSET SALE -27,499 LOSS ON ASSET SALE 27,499 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON ASSET SALE -27,499 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D LOSS ON ASSET SALE -27,499 X 2 112000 INDEPENDENT APPRAISAL X 1 112000 INDEPENDENT APPRAISAL X 2 29000 INDEPENDENT APPRAISAL 3 false false false ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING ECOLOGICAL VALUE AND PROMOTING SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. SIGNIFICANT ACTIVITIES INCLUDE THE PRESERVATION, RESTORATION, AND STEWARDSHIP OF NATURAL AREAS, WILDLIFE HABITAT, OPEN SPACE, AND STREAMS/WETLANDS/WATERSHEDS IN GREATER CLEVELAND. RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 DOROTHY HAZEL DIRECTOR SPOUSE IRVIN HAZEL DIRECTOR SPOUSE CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 ANY PERSON OR ORGANIATION IN SYMPATHY WITH THE PURPOSE OF THE ORGANIZATION IS ELIGIBLE FOR MEMBERSHIP AND IS ENTITLED TO VOTING PRIVILEGES AS FOLLOWS: - INDIVIDUAL; ONE VOTE - FAMILY; NO MORE THAN TWO ARE ELIGIBLE TO VOTE - BUSINESS AND NONPROFIT ORG; ONE VOTE PER AUTHORIZED REPRESENTATIVE - BENEFACTOR; PRIVILEGES ACCORDING TO THREE CATEGORIES ABOVE - HONORARY; ONE VOTE DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS ARE ELIGIBLE TO VOTE AT THE ANNUAL MEETING ON THE SLATE OF BOARD OF DIRECTORS AS CREATED BY THE NOMINATING COMMITTEE OF THE BOARD. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE, FINANCE STAFF, AND THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL, AFTER WHICH IT IS DISTRIBUTED TO THE BOARD PRIOR TO FILING WITH THE IRS. A BOARD OFFICER SIGNS THE 990. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE BOARD, OR EXECUTIVE MEMBERS THEREIN. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY-ACCESSIBLE WEBSITES.