Form 990 for tax year 2023

Filed by WESTERN NEW YORK LAND CONSERVANCY INC.

What the amendment changed

Compared with the return it replaced , filed 15 November 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue: $3,762,474 changed to $2,126,264
Total expenses: $3,283,017 changed to $2,758,084
Contributions and grants received: $3,588,862 changed to $1,862,286
Investment income: $173,375 changed to $238,519
Other revenue: $237 changed to $25,459
Total assets, end of year: $12,169,720 changed to $11,941,663
Total liabilities, end of year: $582,100 changed to $1,460,169
Net assets or fund balances, end of year: $11,587,620 changed to $10,481,494
Program services expenses: $2,361,165 changed to $1,810,973
Management and general expenses: $688,226 changed to $682,386
Fundraising expenses: $233,626 changed to $264,725
Program service expenses (Part III): $2,361,165 changed to $1,810,973

Totals

Total revenue: $2,126,264
Total expenses: $2,758,084
Contributions and grants received: $1,862,286
Grants paid: $0
Program service revenue: $0
Investment income: $238,519
Other revenue: $25,459
Total assets, end of year: $11,941,663
Total liabilities, end of year: $1,460,169
Net assets or fund balances, end of year: $10,481,494
Program services expenses (Part IX): $1,810,973
Management and general expenses: $682,386
Fundraising expenses: $264,725
Program service expenses (Part III): $1,810,973

Program services were 65.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1c · Fundraising events

$85,850
1e · Government grants (contributions)

$465,249
1f · All other contributions, gifts and grants

$1,311,187
1g · Noncash contributions included above

$225,800
3 · Investment income

total $228,049 · excluded $228,049
7a · Gross sales of assets other than inventory

securities $124,663
7b · Less cost or other basis and sales expenses

securities $114,193
7c · Gain or loss

securities $10,470
7d · Net gain or loss

total $10,470 · excluded $10,470
8a · Fundraising events: gross income

$30,739
8a · Fundraising events: contributions included on line 1c

$85,850
8b · Fundraising events: direct expenses

$30,739
8c · Net income from fundraising events

total $0
11d · All other revenue

total $25,459 · related or exempt $25,459
11e · Other revenue, total

$25,459

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $189,956 · program services $104,476 · management and general $37,991 · fundraising $47,489
7 · Other salaries and wages

total $1,059,113 · program services $616,737 · management and general $355,999 · fundraising $86,377
8 · Pension plan contributions

total $33,809 · program services $19,491 · management and general $11,079 · fundraising $3,239
9 · Other employee benefits

total $129,936 · program services $76,964 · management and general $38,389 · fundraising $14,583
10 · Payroll taxes

total $101,326 · program services $59,932 · management and general $30,035 · fundraising $11,359
11b · Fees: legal

total $101,192 · program services $101,192
11g · Fees: other

total $209,907 · program services $62,898 · management and general $118,263 · fundraising $28,746
13 · Office expenses

total $210,437 · program services $104,421 · management and general $55,630 · fundraising $50,386
16 · Occupancy

total $24,369 · program services $20,714 · management and general $2,802 · fundraising $853
17 · Travel

total $27,390 · program services $23,679 · management and general $2,306 · fundraising $1,405
19 · Conferences, conventions and meetings

total $24,536 · program services $5,353 · management and general $2,537 · fundraising $16,646
22 · Depreciation, depletion and amortization

total $26,201 · program services $22,271 · management and general $3,013 · fundraising $917
23 · Insurance

total $19,315 · program services $16,418 · management and general $2,221 · fundraising $676
24a · Other expenses: LAND PROJECT COSTS

total $538,181 · program services $538,181
24b · Other expenses: EQUIPMENT

total $37,533 · program services $31,903 · management and general $4,316 · fundraising $1,314
24c · Other expenses: PROFESSIONAL DEVELOPMEN

total $24,304 · program services $5,764 · management and general $17,805 · fundraising $735
24e · All other expenses

total $579 · program services $579

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $892,743 · end of year $2,018,591
2 · Savings and temporary cash investments

beginning of year $1,113,567 · end of year $83,861
4 · Accounts receivable

beginning of year $1,475,069 · end of year $671,388
9 · Prepaid expenses and deferred charges

beginning of year $34,192 · end of year $47,590
10a · Land, buildings and equipment: cost or other basis

$6,335,989
10b · Land, buildings and equipment: accumulated depreciation

$226,593
10c · Land, buildings and equipment, net

beginning of year $5,472,870 · end of year $6,109,396
11 · Investments: publicly traded securities

beginning of year $2,672,943 · end of year $2,957,453
15 · Other assets

beginning of year $49,181 · end of year $53,384
17 · Accounts payable and accrued expenses

beginning of year $200,418 · end of year $253,286
19 · Deferred revenue

beginning of year $399,061 · end of year $975,883
25 · Other liabilities

beginning of year $210,000 · end of year $231,000
27 · Net assets without donor restrictions

beginning of year $1,297,347 · end of year $806,857
28 · Net assets with donor restrictions

beginning of year $9,603,739 · end of year $9,674,637

Mission and programs · 2023

Mission

TO PERMANENTLY PROTECT LAND WITH SIGNIFICANT CONSERVATION VALUE IN WESTERN NEW YORK, FOR THE BENEFIT OF FUTURE GENERATIONS.

Activities or mission (Part I)

TO PROTECT LAND WITH SIGNIFICANT CONSERVATION VALUES FOR THE BENEFIT OF FUTURE GENERATIONS.

PRESERVE LAND WITH SIGNIFICANT CONSERVATION VALUES THROUGH CONSERVATION EASEMENTS, FEE TITLE ACQUISITIONS AND ASSISTED TRANSACTIONS. CONTINUE TO STEWARD OUR HOLDINGS OF OVER 5,507 ACRES OF CONSERVATION EASEMENTS AND 1,910 ACRES OF FEE OWNED PRESERVES. THE LAND CONSERVANCY HAS 24 PROJECTS UNDERWAY, TOTALING 4,074 ADDITIONAL ACRES'

Expenses $689,106
THE LAND CONSERVANCY WORKED EXTENSIVELY WITH THE COMMUNITY AND PROFESSIONAL DESIGN CONSULTANTS TO CREATE A CONCEPT PLAN FOR THE RIVERLINE. THE CONCEPT PLAN CALLS FOR THE TRANSFORMATION OF THE FORMER DL&W RAIL CORRIDOR INTO A 1.5 MILE MULTI-USE NATURE TRAIL AND GREENWAY. THE RIVERLINE WILL BE AN INSPIRING GATHERING PLACE THAT CONNECTS PEOPLE TO WATER, NATURE, AND ONE ANOTHER, AND IT WILL HELP BUILD A HEALTHY, INCLUSIVE AND OPPORTUNITY-RICH CITY . THE CONCEPT PLANS; THE EQUITABLE DEVELOPMENT FRAMEWORK, COMPLETED IN 2020 WITH INPUT FROM HUNDREDS OF COMMUNITY MEMBERS; AND CONTINUED COMMUNITY ENGAGEMENT EFFORTS, WILL GUIDE FUTURE DECISIONS FOR TAKING THE RIVERLINE FROM IDEA TO REALITY.

Expenses $382,344
NIAGARA GORGE PROJECT - REMOVED INVASIVE PLANTS AND INSTALLED NATIVE PLANTS WITHIN THE NIAGARA RIVER GORGE AND BETWEEN THE NIAGARA GORGE DISCOVERY CENTER AND THE DEVIL'S HOLE STATE PARK. THE GORGE IS AN ECOLOGICALLY AND ECONOMICALLY IMPORTANT AREA IN OUR REGION BECAUSE IT SUPPORTS A HIGH DIVERSITY OF PLANTS AND ANIMALS IN A UNIQUE LANDSCAPE THAT IS VISITED BY HUNDREDS OF THOUSANDS OF PEOPLE FROM AROUND THE WORLD. THE PROJECT CONCLUDED IN 2023.

Expenses $317,717
WESTERN NEW YORK WILDWAY- THE LAND CONSERVANCY'S LANDSCAPE-SCALE CONSERVATION PROJECT WORKING TO CONNECT AND PROTECT THE LARGEST REMAINING FORESTS AND HABITATS IN THE WESTERN NEW YORK REGION. THE WNY WILDWAY FOCUSES ON CONSERVING AND CONNECTING CORE HABITATS AND LINKAGES TO ALLOW PLANTS AND ANIMALS TO ROAM ACROSS THE LAND AS THEY ONCE DID, TO MOVE AS CLIMATE CHANGES, AND TO EXPAND THEIR RANGES AND ENSURE THEIR SURVIVAL.

Expenses $421,806 · Revenue $25,459

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Kathy BielerKATHY BIELER

PRESIDENT

Total calculated

$0

Hours/week

5
Gail WellsGAIL WELLS

VICE PRESIDENT

Total calculated

$0

Hours/week

2
Theresa GaglioneTHERESA GAGLIONE

SECRETARY

Total calculated

$0

Hours/week

5
Beth CurtisBETH CURTIS

TREASURER

Total calculated

$0

Hours/week

5
Jim ClarkJIM CLARK

DIRECTOR

Total calculated

$0

Hours/week

2
Katie CostanzoKATIE COSTANZO

DIRECTOR

Total calculated

$0

Hours/week

2
Deborah FennDEBORAH FENN

DIRECTOR

Total calculated

$0

Hours/week

2
Adam FrancisADAM FRANCIS

DIRECTOR

Total calculated

$0

Hours/week

2
Ed HuttonED HUTTON

DIRECTOR

Total calculated

$0

Hours/week

2
Laraine KelleyLARAINE KELLEY

DIRECTOR

Total calculated

$0

Hours/week

2
John OwenJOHN OWEN

DIRECTOR

Total calculated

$0

Hours/week

3
Bart RobertsBART ROBERTS

DIRECTOR

Total calculated

$0

Hours/week

2
Emma SmalleyEMMA SMALLEY

DIRECTOR

Total calculated

$0

Hours/week

2
Kayla StockingKAYLA STOCKING

DIRECTOR

Total calculated

$0

Hours/week

2
Robert TownsleyROBERT TOWNSLEY

DIRECTOR

Total calculated

$0

Hours/week

2
Jonathan Kaledin Thru JuneJONATHAN KALEDIN THRU JUNE

EXECUTIVE DIRECTOR

Total calculated

$81,986

From this org

$81,986

From related orgs

$0

Other

$0

Hours/week

37.5
Marisa Riggi Effective AugustMARISA RIGGI EFFECTIVE AUGUST

EXECUTIVE DIRECTOR

Total calculated

$107,970

From this org

$104,825

From related orgs

$0

Other

$3,145

Hours/week

37.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

THE RIVERLINE LLC

HOLD AND LEASE REAL PROPERTY AND COORDINATE OPERATION OF THE NATURE TRAIL · NY · income $0 · assets $0

Provenance

Return type: form_990
Tax year: 2023
Filed: 22 April 2025
IRS schema version: 2023v6.0
Source object: 202511189349300431

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