2023-05-10T11:07:52-05:00 2022-12-31 202349670 DGN LLC PO BOX 947 TRAVERSE CITY MI 496850947 990 2022-01-01 382710855 LEELANAU CONSERVANCY LEEL 2312569665 PO BOX 1007 LELAND MI 496541007 WILLIAM WITLER TREASURER 3149416389 2023-05-04 1 WILLIAM WITLER 999009999 1 TRINA OCHS CPA P00209084 2319461722 2023-05-04 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WILLIAM WITLER PO BOX 1007 LELAND MI 496541007 9589648 0 X WWW.LEELANAUCONSERVANCY.ORG X 1986 MI TO CONSERVE THE LAND, WATER, AND SCENIC CHARACTER OF LEELANAU COUNTY, MICHIGAN. 19 19 20 4044 0 0 5475836 7617506 26182 28798 1084507 87809 -12139 -12503 6574386 7721610 0 0 0 0 1274609 1438845 0 0 446336 2538479 3996028 3813088 5434873 2761298 2286737 37540108 37126917 2170337 1811276 35369771 35315641 TO CONSERVE THE LAND, WATER AND SCENIC CHARACTER OF LEELANAU COUNTY, AND TO PROVIDE EDUCATIONAL PROGRAMS TO DEVELOP AN UNDERSTANDING AND APPRECIATION OF LEELANAU COUNTY'S NATURAL HERITAGE. 0 0 4414624 16295 IN 2022, THE CONSERVANCY COMPLETED SIX LAND PROTECTION PROJECTS PROTECTING AN ADDITIONAL 601 ACRES. INCLUDED WERE: (1) COMPLETION OF ONE FARMLAND PROTECTION PROJECT PROTECTING 232 ACRES IN KASSON TOWNSHIP, (2) COMPLETION OF ONE FARMLAND PROTECTION PROJECT PROTECTING 109 ACRES IN SUTTONS BAY TOWNSHIP, (3)COMPLETION OF ONE LAND CONSERVATION EASEMENT PROJECT PROTECTING 35 ACRES IN LEELANAU TOWNSHIP, (4) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 116 ACRES IN CLEVELAND TOWNSHIP, (5) COMPLETION OF ONE LAND DONATION PROJECT PROTECTING 27 ACRES IN LEELANAU TOWNSHIP. (6) COMPLETION OF LAND DONATION PROJECT PROTECTING 82 ACRES IN EMPIRE TOWNSHIP. 4414624 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X KATHLEEN BIRNEY 2312569665 PO BOX 1007 LELAND MI 49654 CAMMIE BUEHLER DIRECTOR/VICE PRESIDENT 2.00 X X 0 0 0 KATHY GARTHE DIRECTOR/VICE PRESIDENT 2.00 X X 0 0 0 AMY TENNIS DIRECTOR/PRESIDENT 2.00 X X 0 0 0 WILLIAM WITLER DIRECTOR/TREASURER 2.00 X X 0 0 0 ALISON HORTON DIRECTOR/SECRETARY 2.00 X X 0 0 0 GINA ERB DIRECTOR 1.00 X 0 0 0 ROGER NEWTON DIRECTOR 1.00 X 0 0 0 RICK GANS DIRECTOR 1.00 X 0 0 0 SUSAN GREEN DIRECTOR 1.00 X 0 0 0 JIM NUGENT CHAIRMAN 2.00 X X 0 0 0 MIKE O'DONNELL DIRECTOR 1.00 X 0 0 0 ART KUBERT DIRECTOR 1.00 X 0 0 0 NICK LOUD DIRECTOR 1.00 X 0 0 0 PAMELA LYSAGHT DIRECTOR 1.00 X 0 0 0 STEVE MARTINEAU DIRECTOR 1.00 X 0 0 0 DAVID SCHIMMEL DIRECTOR 1.00 X 0 0 0 MARY CUSICK DIRECTOR 1.00 X 0 0 0 CAM LANPHIER DIRECTOR 1.00 X 0 0 0 NANCY POPA DIRECTOR 1.00 X 0 0 0 THOMAS NELSON EXECUTIVE DIRECTOR 40.00 X 128824 0 36227 KATHLEEN BIRNEY FINANCE DIRECTOR 40.00 X 87545 0 7454 216369 0 43681 1 0 1 0 0 1057500 6560006 2554563 7617506 LAND CONSERVATION 900099 28798 28798 28798 313278 313278 1642569 1868038 -225469 -225469 -225469 MISCELLANEOUS 561000 -12503 -12503 -12503 7721610 16295 0 87809 216369 151957 32206 32206 901092 486054 190720 224318 237478 135587 47376 54515 83906 47906 16738 19262 15376 15376 24440 24440 49803 49803 80715 52814 24280 3621 27287 12282 15005 10005 10005 11052 637 8443 1972 49310 49310 145282 120466 24816 37609 37609 CONSERVATION EASEMENT V 3154992 3154992 LAND PROTECTION COSTS 71249 71249 NATURAL AREAS AND CONSE 65690 65690 COMMUNICATION 53222 11183 42039 199996 50304 81289 68403 5434873 4414624 573913 446336 267844 579500 1388890 977032 43761 44353 24038 23671 20267100 599391 18142311 19667709 16390373 14741942 352700 387514 930191 705196 37540108 37126917 128895 113225 1907770 1596273 133672 101778 2170337 1811276 X 15175048 12386818 20194723 22928823 35369771 35315641 37540108 37126917 2286737 -2340867 0 X 0 1 X 1 1 1 X 3313086 7581826 5355985 5475836 7617506 29344239 3313086 7581826 5355985 5475836 7617506 29344239 830762 28513477 274078 310178 237819 257683 313278 1393036 30737275 142700 0.92770 0.93570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 196 11663.00 2 1 1 4044.00 15 10114841 509312 -1632656 299400 23847 8668250 8764483 445230 1194830 266000 23702 10114841 7673678 174818 1190919 256000 18932 8764483 6238587 306640 1375628 230000 17177 7673678 6434402 387150 -358421 208000 16544 6238587 0.81700 0.18300 0.00000 0 0 19036524 19036524 973222 424335 548887 257354 175056 82298 19667709 ANNUITY LIABILITY 101778 101778 X 5330940 -2340867 -2340867 7671807 49803 49803 7721610 5385070 0 5385070 49803 49803 5434873 PART II, LINE 9: A CONSERVATION EASEMENT IS A LEGAL AGREEMENT BETWEEN A LANDOWNER AND A QUALIFIED CONSERVATION ORGANIZATION (I.E. THE CONSERVANCY) THAT PERMANENTLY LIMITS A PROPERTY'S USE IN ORDER TO PROTECT ITS CONSERVATION VALUES. CONSERVATION EASEMENTS, EITHER PURCHASED OR DONATED, ARE INITIALLY VALUED AT THEIR APPRAISED VALUE. THE DIFFERENCE BETWEEN THE PURCHASE PRICE AND APPRAISED VALUE IS REFLECTED AS A GIFT OF LAND OR DEVELOPMENT RIGHTS IN THE STATEMENT OF ACTIVITIES. ONCE THE DEVELOPMENT RIGHTS FOR A SPECIFIC CONSERVATION EASEMENT ARE EXTINGUISHED, GENERALLY IMMEDIATELY AFTER ACQUISITION, A VALUATION ALLOWANCE IS ESTABLISHED TO REDUCE THE VALUE OF THE CONSERVATION EASEMENT TO $1. THIS VALUE REFLECTS THE LACK OF MARKETABILITY RELATED TO THE EASEMENTS. THE REDUCTION IN VALUE DUE TO EXTINGUISHMENT OF DEVELOPMENT RIGHTS IS REFLECTED AS A PROGRAM EXPENSE IN THE STATEMENT OF ACTIVITIES AND CONSERVATION EASEMENT VALUATION EXPENSE ON THE STATEMENT OF FUNCTIONAL EXPENSES. PART X, LINE 2: NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN MADE SINCE THE CONSERVANCY IS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE CONSERVANCY FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THESE RETURNS ARE GENERALLY NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2019. THE CONSERVANCY HAS NOT HAD ANY BUSINESS INCOME UNRELATED TO ITS EXEMPT PURPOSE AND, THEREFORE, HAS NOT FILED INCOME TAX RETURNS IN ANY JURISDICTION. PART V, LINE 4 THE CONSERVANCY'S ENDOWMENT FUND IS USED TO ACCOUNT FOR ENDOWMENT CONTRIBUTIONS. THIS FUND WAS ESTABLISHED TO SUPPORT THE ACTIVITIES OF THE CONSERVANCY IN PERPETUITY. X 0 0 0 0 0 0 0 0 0 THOMAS NELSON EXECUTIVE DIRECTOR 128824 0 0 0 0 0 11229 0 24998 0 165051 0 0 0 PART I, 4.B. EXECUTIVE DIRECTOR, TOM NELSON, RECEIVED IN $11,229 IN 403(B) CONTRIBUTIONS. X 13 100563 BROKER FAIR MARKET VALUE X 5 2454000 APPRAISAL 0 1 1 PART I, LINE 32B: BROKERS ARE USED FOR STOCK DONATION SALES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND DISCUSSED BY THE FINANCE COMMITTEE AND BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS TO SUBMIT A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. BOARD MEMBERS HAVE A DUTY TO DISCLOSE AND IF IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, THE BOARD WILL HEAR ALL MATERIAL FACTS AND THEN DISCUSS WITH THE BOARD MEMBER WITH A CONFLICT ABSENT TO DETERMINE WHAT ACTION IF ANY SHOULD BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS STAFF, EXECUTIVE DIRECTOR AND FINANCE DIRECTOR SALARIES AND MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR APPROVAL. THEIR REVIEW CONSIST OF A REVIEW OF PAST YEAR'S SALARY, A REVIEW OF COMPARABLE SALARIES IN THE REGION AND THE LTA SALARY STUDY IS UTILIZED TO PROVIDE NATIONAL AND REGIONAL CONTEXT FOR SALARIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS AVAILABLE ON THE ORGANIZATION'S WEBSITE.