2024-05-07T14:16:04-05:00 2023-12-31 202349670 DGN LLC PO BOX 947 TRAVERSE CITY MI 496850947 990 2023-01-01 382710855 LEELANAU CONSERVANCY LEEL 2312569665 PO BOX 1007 LELAND MI 496541007 ART KUBERT TREASURER 3149416389 2024-05-07 1 ART KUBERT 999009999 0 TRINA OCHS CPA P00209084 2319461722 2024-05-07 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z ART KUBERT PO BOX 1007 LELAND MI 496541007 14461091 0 X WWW.LEELANAUCONSERVANCY.ORG X 1986 MI TO CONSERVE THE LAND, WATER, AND SCENIC CHARACTER OF LEELANAU COUNTY, MICHIGAN. 19 19 20 5237 0 0 7617506 9810208 28798 26038 87809 607016 -12503 150088 7721610 10593350 0 0 0 0 1438845 1650796 0 0 423132 3996028 2556480 5434873 4207276 2286737 6386074 37126917 44110143 1811276 953914 35315641 43156229 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 3142532 176126 IN 2023, THE CONSERVANCY COMPLETED SEVEN LAND PROTECTION PROJECTS PROTECTING AN ADDITIONAL 716 ACRES. INCLUDED WERE: (1) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 83 ACRES IN LEELANAU TOWNSHIP, (2) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 20 ACRES IN SUTTONS BAY TOWNSHIP, (3) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 80 ACRES IN GLEN ARBOR TOWNSHIP, (4) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 80 ACRES IN SOLON TOWNSHIP, (5) COMPLETION OF ONE LAND CONSERVATION EASEMENT PROJECT PROTECTING 160 ACRES IN LEELANAU TOWNSHIP, (6) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 153 ACRES IN SOLON TOWNSHIP, (7) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 140 ACRES IN EMPIRE TOWNSHIP. 3142532 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 12 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/PRESIDENT 2.00 X X 0 0 0 AMY TENNIS CHAIR 2.00 X X 0 0 0 RICK GANS DIRECTOR/VICE PRESIDENT 2.00 X X 0 0 0 SUSAN GREEN DIRECTOR/VICE PRESIDENT 1.00 X X 0 0 0 ART KUBERT TREASURER 2.00 X X 0 0 0 CAM LANPHIER SECRETARY 2.00 X X 0 0 0 ROGER NEWTON DIRECTOR 1.00 X 0 0 0 MIKE O'DONNELL 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 NANCY POPA DIRECTOR 1.00 X 0 0 0 JIM CROOM DIRECTOR 1.00 X 0 0 0 KATHY GARTHE DIRECTOR 1.00 X 0 0 0 WILLIAM WITLER DIRECTOR 1.00 X 0 0 0 ALISON HORTON DIRECTOR 1.00 X 0 0 0 GINA ERB DIRECTOR 1.00 X 0 0 0 THOMAS NELSON EXECUTIVE DIRECTOR 50.00 X 126202 0 37753 KATHLEEN BIRNEY FINANCE DIRECTOR 40.00 X 91886 0 7828 218088 0 45581 1 0 1 0 0 1063621 8746587 511250 9810208 LAND CONSERVATION 900099 26038 26038 26038 431126 431126 4043631 3867741 175890 175890 175890 OTHER REVENUE 561000 150088 150088 150088 10593350 176126 0 607016 218088 154988 31550 31550 1078056 619981 240939 217136 257866 154179 54211 49476 96786 57868 20348 18570 22433 21046 1387 29916 29916 52865 52865 76905 49760 23912 3233 31999 13665 18334 13746 13746 10568 851 6352 3365 31023 31023 182778 157962 24816 40410 40410 CONSERVATION EASEMENT V 1564995 1564995 NATURAL AREAS AND CONSE 154193 154193 LAND PROTECTION COSTS 85753 85753 COMMUNICATION 73678 8000 15814 49864 185218 68268 67012 49938 4207276 3142532 641612 423132 579500 700108 977032 3628978 44353 41035 23671 21258 22184246 673005 19667709 21511241 14741942 16963275 387514 599377 705196 644871 37126917 44110143 113225 129857 1596273 729685 101778 94372 1811276 953914 X 12386818 16833073 22928823 26323156 35315641 43156229 37126917 44110143 6386074 1454514 0 X 0 1 X 1 0 X 7581826 5355985 5475836 7617506 9810208 35841361 7581826 5355985 5475836 7617506 9810208 35841361 1045274 34796087 310178 237819 257683 313278 431126 1550084 37391445 144225 0.93060 0.92770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 201 12519.00 2 1 1 4221.00 155556 8668250 438598 1533742 321900 23711 10294979 10114841 509312 -1632656 299400 23847 8668250 8764483 445230 1194830 266000 23702 10114841 7673678 174818 1190919 256000 18932 8764483 6238587 306640 1375628 230000 17177 7673678 0.78600 0.21400 0.00000 0 0 20762319 20762319 1126715 476723 649992 295212 196282 98930 21511241 ANNUITY LIABILITY 94372 94372 X 11994999 1454514 1454514 10540485 52865 52865 10593350 4154411 0 4154411 52865 52865 4207276 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 2020. 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 126202 0 0 0 0 0 11520 0 26233 0 163955 0 0 0 PART I, 4.B. EXECUTIVE DIRECTOR, TOM NELSON, RECEIVED $11,520 IN 403(B) CONTRIBUTIONS. X 13 1148713 BROKER FAIR MARKET VALUE X 5 511250 APPRAISAL 5 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.