2024-10-24T18:50:09-05:00 2023-12-31 NORMA L CALHOUN CPA 390 SCHRIVER ROAD GETTYSBURG PA 17325 990 2023-01-01 232827874 LAND CONSERVANCY OF ADAMS COUNTY INC LAND 7173342828 PO BOX 4584 GETTYSBURG PA 17325 DAVID SALISBURY PRESIDENT 6105334016 2024-10-24 1 0 NORMA L CALHOUN P00545488 7173370748 X 2023 2024-10-15 13:58:12Z X DAVID SALISBURY 320 SCOTT ROAD GETTYSBURG PA 17325 2725474 0 X WWW.PRESERVEADAMS.ORG X 1995 PA THE LAND CONSERVANCY OF ADAMS COUNTY IS A MEMBER-SUPPORTED NONPROFIT LAND TRUST WITH THE MISSION TO PRESERVE THE RURAL LAND AND CHARACTER OF ADAMS COUNTY, PENNSYLVANIA. WE USE CONSERVATION EASEMENTS, OUTREACH, ADVOCACY AND COLLABORATION TO MAINTAIN THE BENEFITS OF OPEN SPACE LANDS, PRESERVE OUR COMMUNITY'S WAY OF LIFE AND PROTECT OUR UNIQUE HERITAGE AND ECOSYSTEM. 13 13 2 50 0 0 445856 2603142 0 0 112245 95098 -6875 -14679 551226 2683561 0 0 0 0 118444 126960 0 0 10959 191491 2448532 309935 2575492 241291 108069 2063064 2329153 25665 27328 2037399 2301825 X TO PRESERVE AREAS OF SCENIC, NATURAL, GEOLOGICAL, BIOLOGICAL OR HISTORICAL IMPORTANCE IN ADAMS COUNTY, PENNSYLVANIA, THROUGH ACQUISITION OF FEE SIMPLE TITLE OR CONSERVATION EASEMENTS ON IMPORTANT OPEN SPACE LANDS. 0 0 2410809 ACQUIRED 9 QUALIFIED CONSERVATION EASEMENTS ON 972 ACRES OF CONSERVATION PROPERTY IN ADAMS COUNTY, PENNSYLVANIA. 63460 PURSUED 14 ADDITIONAL QUALIFIED CONSERVATION EASEMENTS ON 761 ACRES OF CONSERVATION PROPERTY IN ADAMS COUNTY, PENNSYLVANIA, INCLUDING DRAFTING EASEMENTS, LEGAL REVIEW, APPRAISALS, SURVEYS, TITLE SEARCHES AND DOCUMENTATION OF CONSERVATION VALUES. THESE EASEMENTS WERE WORKS IN PROGRESS ON DECEMBER 31, 2023. ADDITIONAL PROGRESS ON PRELIMINARY DESIGN AND LEGAL AGREEMENTS FOR PUBLIC HIKING TRAIL IN THE SCENIC ADAMS COUNTY FRUIT BELT. 17292 MONITORED, INSPECTED AND ENFORCED 188 CONSERVATION EASEMENTS ON 13,237 ACRES OF QUALIFIED CONSERVATION EASEMENT PROPERTY AND 1 FEE SIMPLE PROPERTY. 38235 EDUCATIONAL AND OUTREACH SERVICES TO MEMBERS AND THE ADAMS COUNTY, PA, COMMUNITY AT LARGE. 38235 2529796 1 1 0 1 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 12 0 2 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 0 0 0 PA MD X X THE ORGANIZATION 7173342828 670 OLD HARRISBURG ROAD GETTYSBURG PA 17325 X DAVID SALISBURY PRESIDENT 5.00 X X 0 0 0 BETSY MEYER VICE PRESIDENT 7.00 X X 0 0 0 ERICA DUFFY SECRETARY 3.00 X X 0 0 0 NORMA CALHOUN TREASURER 4.00 X X 0 0 0 DEBORAH KAMMERER DIRECTOR 1.00 X 0 0 0 KAYCEE KEMPER DIRECTOR 1.00 X 0 0 0 JESSICA KNOUSE DIRECTOR 1.00 X 0 0 0 DAVID KUHN DIRECTOR 1.00 X 0 0 0 ANDREW LAWRENCE DIRECTOR 1.00 X 0 0 0 CURTIS MUSSELMAN DIRECTOR 1.00 X 0 0 0 RANDY PHIEL DIRECTOR 1.00 X 0 0 0 MATTHEW SHEADS DIRECTOR 1.00 X 0 0 0 DEBRA SIEFKEN DIRECTOR 1.00 X 0 0 0 RICHARD THRASHER DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 331482 54068 2217592 31497 2603142 95098 95098 27234 54068 41913 -14679 -14679 2683561 95098 0 -14679 105108 86443 12443 6222 3089 2542 365 182 10857 8049 1872 936 7906 6505 934 467 21599 21599 6750 6750 73220 73220 9086 2598 4555 1933 1727 1727 67 67 5741 5741 EASEMENT ACQUISITIONS 2301050 2301050 MEMBERSHIP COMMUNICATIO 20612 19393 1219 ACCREDITATION FEES 5830 5830 DUES 2500 2500 350 350 2575492 2529796 34737 10959 99098 7793 303320 404120 100000 1450 79 79 2823 2843 22400 22400 22400 1533894 1891918 2063064 2329153 25665 27328 25665 27328 X 620567 642926 1416832 1658899 2037399 2301825 2063064 2329153 108069 156357 0 X X 0 1 X 1 1 1 X 1251376 908342 1051952 445856 2603142 6260668 7224 4572 4666 3984 3679 24125 1258600 912914 1056618 449840 2606821 6284793 145339 6139454 45199 76264 43676 87022 95099 347260 6632053 0.92570 0.81510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 2585908 2585908 279295 69824 0 0 155454 158840 61987 279295 655576 983364 38864 39710 15497 69824 163895 245843 X X X X 188 13237.00 1 2 1 331.00 17292 1 0 0 1169434 172880 197216 1539530 1372160 20000 -222726 1169434 1111582 16240 244338 1372160 970020 20500 121062 1111582 754809 38000 177211 970020 0.04841 0.11218 0.83941 1 0 22400 22400 22400 2886450 156357 4619 41913 202889 2683561 0 2683561 2622024 4619 41913 46532 2575492 0 2575492 PART II, LINE 3: THE PROPERTY OWNERS REQUESTED AN AMENDMENT OF THE EASEMENT TO ALLOW THEIR ELECTRICITY PROVIDER TO RELOCATE 5 UTILITY POLES FROM THE INTERIOR OF THE PROPERTY TO AN AREA ALONG THE ROADWAY, AND TO PROVIDE AN UNDERGROUND UTILITY RIGHT OF WAY TO BURY LINES PROVIDING ELECTRICITY TO THE OWNER'S HOUSE. THE ORIGINAL EASEMENT NEITHER PROHIBITED NOR GRANTED THE RIGHT TO INSTALL ADDITIONAL UTILITY RIGHTS OF WAY. THE LAND CONSERVANCY CONSERVATION COMMITTEE AND THE BOARD OF DIRECTORS DETERMINED THAT RELOCATING THE POLES AND BURYING LINES WOULD ENHANCE THE SCENIC AND OPEN SPACE VALUES DESCRIBED BY THE ORIGINAL CONSERVATION EASEMENT. AN AMENDMENT WAS APPROVED TO GRANT CONSENT TO EXECUTE AND RECORD THE REQUESTED UTILITY EASEMENT. THE AMENDMENT CLARIFIED THE TERMS OF THE ORIGINAL EASEMENT. THE AMENDMENT DID NOT ALTER OR REMOVE ANY RESTRICTIONS CONTAINED IN THE ORIGINAL EASEMENT. PART II, LINE 5: THE ORGANIZATION ANNUALLY MONITORS EACH PROPERTY ON WHICH IT HOLDS A CONSERVATION EASEMENT. IT MEETS WITH LANDOWNERS AND REMINDS THEM OF THE RESTRICTIONS ON THEIR PROPERTY, ESPECIALLY WHEN THE OWNERSHIP CHANGES FOR A PROPERTY SUBJECT TO AN EASEMENT. THE ORGANIZATION'S POLICY IS TO INVESTIGATE AND RESOLVE EVERY VIOLATION OR POTENTIAL VIOLATION. THE POLICY STATEMENT INCLUDES COMPREHENSIVE PROCEDURES TO BE FOLLOWED WHEN A VIOLATION OR POTENTIAL VIOLATION IS OBSERVED. THE POLICIES FOR MONITORING AND ENFORCING EASEMENT COMPLIANCE ARE INCLUDED IN EACH EASEMENT DOCUMENT. PART II, LINE 9: GRANTS OBTAINED TO FUND EASEMENT ACQUISITIONS ARE RECOGNIZED IN REVENUE WHEN ALL CONDITIONS TO USE THE FUNDS HAVE BEEN SATISFIED. THIS IS GENERALLY IN THE PERIOD RECEIVED, BUT MAY BE IN A SUBSEQUENT PERIOD. FUNDS EXPENDED TO ACQUIRE EASEMENTS ARE RECORDED AS PROGRAM SERVICE EXPENSES IN THE PERIODS PAID. LAND OWNED WITH FEE SIMPLE TITLE IS RECORDED ON THE BALANCE SHEET AT COST. THE VALUE OF CONSERVATION EASEMENTS HELD IS NOT SHOWN ON THE BALANCE SHEET. FROM THE AUDITED FINANCIAL STATEMENTS: NOTE 8 - THE LAND CONSERVANCY DOES NOT RECORD EASEMENTS AT FAIR VALUE. INSTEAD, EASEMENTS ARE CARRIED AT ZERO BOOK VALUE, PRIMARILY BECAUSE A TYPICAL CONSERVATION EASEMENT PROVIDES THE LAND CONSERVANCY WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT AND THIS CONSTITUTES BURDEN. COSTS INCURRED BY THE LAND CONSERVANCY TO PURCHASE DEVELOPMENT RIGHTS ARE EXPENSED IN THE PERIOD INCURRED." PART V, LINE 4: THE BOARD DESIGNATED OR QUASI-ENDOWMENT FUNDS AND TEMPORARILY RESTRICTED ENDOWMENT ARE INTENDED TO PROVIDE THE FINANCIAL RESOURCES NECESSARY TO MONITOR AND ENFORCE CONSERVATION EASEMENTS HELD BY THE ORGANIZATION IN PERPETUITY. THE PERMANENT ENDOWMENT FUND IS INTENDED TO PROVIDE FOR THE LONG-TERM OPERATION OF THE ORGANIZATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES ON SCHEDULE G 41,913. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES ON SCHEDULE G 41,913. ROAD RALLY 28735 25030 3705 2176 425 2297 3313 ART AUCTION 42811 23692 19119 500 23692 1740 1139 300 985 2 9756 5346 4410 5346 81302 54068 27234 500 31214 2165 3436 300 4298 41913 -14679 X 128 23692 DONORS' ESTIMATES X 9 NOT DETERMINED X EVENT PRIZES 33 6951 DONORS' ESTIMATES X ADVERTISING 2 1240 DONORS' CUSTOMARY RA X EVENT SERVICES 2 554 DONORS' ESTIMATES 0 1 0 PART I, LINE 33: THE ORGANIZATION ACCEPTS CONSERVATION EASEMENTS ON OPEN SPACE LANDS. IT DOES NOT OWN THE RELATED PROPERTIES. THEREFORE, THE VALUE OF EASEMENTS IS NOT REPORTED AS REVENUE. SEE ALSO SCHEDULE D, PART XIII EXPLANATION FOR SCHEDULE D, PART II, LINE 9. EACH PROPOSED DONATION OF A CONSERVATION EASEMENT IS EVALUATED BY THE PROFESSIONAL STAFF, REVIEWED BY A TECHNICAL COMMITTEE APPOINTED BY THE PRESIDENT, AND ACCEPTED BY MAJORITY VOTE OF THE BOARD OF DIRECTORS. OTHER NON-STANDARD CONTRIBUTIONS ARE REVIEWED AND ACCEPTED BY MAJORITY VOTE OF THE BOARD OF DIRECTORS. SCHEDULE M, LINE 25 GIFT CERTIFICATES AND MERCHANDISE DONATED BY MERCHANTS FOR USE AS PRIZES FOR FUND-RAISING EVENTS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS OPEN TO ALL INTERESTED PERSONS, ORGANIZATIONS AND BUSINESSES. MEMBERS SHALL BE IN GOOD STANDING SO LONG AS MINIMUM INDIVIDUAL OR ORGANIZATION MEMBERSHIP CONTRIBUTIONS ARE PAID CURRENTLY. NO ENTITY WOULD BE ALLOWED TO BECOME A MEMBER IF SAID MEMBERSHIP WOULD JEOPARDIZE THE 501(C)(3) STATUS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS THE BOARD OF DIRECTORS, WHICH CONSISTS OF 5 TO 15 MEMBERS IN GOOD STANDING. BOARD MEMBERS ARE ELECTED BY THE MEMBERS PRESENT AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS MUST BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS PRESENT AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B EACH DIRECTOR RECEIVED AN ELECTRONIC COPY OF THE FORM 990 AND WAS GIVEN THE OPPORTUNITY TO REVIEW IT AND COMMENT BEFORE THE FORM WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED BY THE BOARD OR BY THOSE WHOM THE PRESIDENT DESIGNATES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE ANY CEO, EXECUTIVE DIRECTOR, OR OTHER TOP MANAGEMENT OFFICIAL. COMPENSATION FOR ITS OTHER ADMINISTRATIVE AND PROFESSIONAL EMPLOYEES IS PROPOSED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS, TAKING INTO ACCOUNT COMPARABILITY DATA. THE DELIBERATIONS AND DECISIONS OF THE BOARD OF DIRECTORS ARE CONTEMPRANEOUSLY DOCUMENTED IN MINUTES OF THE MEETINGS. FORM 990, PART VI, SECTION C, LINE 18 THE MOST RECENT FORM 990 IS POSTED ON THE ORGANIZATION'S WEBSITE. COPIES OF GOVERNMENT FILINGS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST BY APPOINTMENT. FORM 990, PART VI, SECTION C, LINE 19 THE MOST RECENT AUDITED FINANCIAL STATEMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST BY APPOINTMENT. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE, CONSISTING OF THE TREASURER, OTHER DIRECTORS AND MEMBERS, SELECTS THE AUDITOR, OVERSEES THE AUDIT AND REPORTS TO THE EXECUTIVE COMMITTEE. THIS POLICY HAS NOT CHANGED THIS YEAR.