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← LEELANAU CONSERVANCY

Form 990 for tax year 2024

Filed by LEELANAU CONSERVANCY.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 13 August 2025. matched by us Only the Part I totals and the names listed in Part VII 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
$19,560,196 changed to $1,954,831
Total expenses
$9,900,497 changed to $712,168
Contributions and grants received
$14,537,792 changed to $1,800,762
Program service revenue
$28,915 changed to $1,144
Investment income
$4,874,783 changed to $152,925
Other revenue
$118,706 changed to $0
Total assets, end of year
$50,212,700 changed to $51,545,807
Total liabilities, end of year
$456,726 changed to $531,198
Net assets or fund balances, end of year
$49,755,974 changed to $51,014,609
Program services expenses
$8,637,640 changed to $407,597
Management and general expenses
$595,792 changed to $159,545
Fundraising expenses
$667,065 changed to $145,026
Program service expenses (Part III)
$8,637,640 changed to $407,597

Totals

Total revenue
$19,560,196
Total expenses
$9,900,497
Contributions and grants received
$14,537,792
Grants paid
$0
Program service revenue
$28,915
Investment income
$4,874,783
Other revenue
$118,706
Total assets, end of year
$50,212,700
Total liabilities, end of year
$456,726
Net assets or fund balances, end of year
$49,755,974
Program services expenses (Part IX)
$8,637,640
Management and general expenses
$595,792
Fundraising expenses
$667,065
Program service expenses (Part III)
$8,637,640

Program services were 87.2% 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.

  • 1e · Government grants (contributions)

    $1,497,700

  • 1f · All other contributions, gifts and grants

    $13,040,092

  • 1g · Noncash contributions included above

    $4,669,921

  • 2a · Program service revenue: LAND CONSERVATION

    total $28,915 · related or exempt $28,915

  • 3 · Investment income

    total $597,773 · excluded $597,773

  • 7a · Gross sales of assets other than inventory

    securities $12,385,266

  • 7b · Less cost or other basis and sales expenses

    securities $8,108,256

  • 7c · Gain or loss

    securities $4,277,010

  • 7d · Net gain or loss

    total $4,277,010 · excluded $4,277,010

  • 11a · Other revenue: OTHER REVENUE

    total $118,706 · related or exempt $118,706

  • 11e · Other revenue, total

    $118,706

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $236,942 · program services $166,556 · management and general $35,193 · fundraising $35,193

  • 7 · Other salaries and wages

    total $1,293,154 · program services $752,984 · management and general $154,121 · fundraising $386,049

  • 8 · Pension plan contributions

    total $109,134 · program services $65,586 · management and general $13,503 · fundraising $30,045

  • 9 · Other employee benefits

    total $180,551 · program services $108,506 · management and general $22,339 · fundraising $49,706

  • 10 · Payroll taxes

    total $114,135 · program services $68,592 · management and general $14,121 · fundraising $31,422

  • 11b · Fees: legal

    total $26,948 · program services $20,381 · management and general $6,567

  • 11c · Fees: accounting

    total $30,251 · management and general $30,251

  • 11f · Fees: investment management

    total $60,849 · management and general $60,849

  • 11g · Fees: other

    total $102,364 · program services $62,931 · management and general $34,879 · fundraising $4,554

  • 13 · Office expenses

    total $39,963 · program services $22,392 · management and general $17,571

  • 16 · Occupancy

    total $10,948 · management and general $10,948

  • 17 · Travel

    total $31,474 · program services $845 · management and general $25,720 · fundraising $4,909

  • 20 · Interest

    total $11,231 · program services $11,231

  • 22 · Depreciation, depletion and amortization

    total $219,081 · program services $198,004 · management and general $21,077

  • 23 · Insurance

    total $42,240 · management and general $42,240

  • 24a · Other expenses: CONSERVATION EASEMENT V

    total $6,776,989 · program services $6,776,989

  • 24b · Other expenses: NATURAL AREAS AND CONSE

    total $199,672 · program services $199,672

  • 24c · Other expenses: LAND PROTECTION COSTS

    total $100,413 · program services $100,413

  • 24d · Other expenses: COMMUNICATION

    total $77,861 · program services $14,500 · management and general $15,841 · fundraising $47,520

  • 24e · All other expenses

    total $236,297 · program services $68,058 · management and general $90,572 · fundraising $77,667

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $700,108 · end of year $569,555

  • 3 · Pledges and grants receivable

    beginning of year $3,628,978 · end of year $4,490,228

  • 4 · Accounts receivable

    beginning of year $41,035 · end of year $38,100

  • 9 · Prepaid expenses and deferred charges

    beginning of year $21,258 · end of year $46,451

  • 10a · Land, buildings and equipment: cost or other basis

    $22,990,752

  • 10b · Land, buildings and equipment: accumulated depreciation

    $762,405

  • 10c · Land, buildings and equipment, net

    beginning of year $21,511,241 · end of year $22,228,347

  • 11 · Investments: publicly traded securities

    beginning of year $16,963,275 · end of year $22,030,043

  • 12 · Investments: other securities

    beginning of year $599,377 · end of year $769,943

  • 15 · Other assets

    beginning of year $644,871 · end of year $40,033

  • 17 · Accounts payable and accrued expenses

    beginning of year $129,857 · end of year $151,619

  • 23 · Secured mortgages and notes payable

    beginning of year $729,685 · end of year $224,000

  • 25 · Other liabilities

    beginning of year $94,372 · end of year $81,107

  • 27 · Net assets without donor restrictions

    beginning of year $16,833,073 · end of year $19,976,128

  • 28 · Net assets with donor restrictions

    beginning of year $26,323,156 · end of year $29,779,846

Mission and programs · 2024

Mission

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.

Activities or mission (Part I)

TO CONSERVE THE LAND, WATER, AND SCENIC CHARACTER OF LEELANAU COUNTY, MICHIGAN.

  • IN 2024, THE CONSERVANCY COMPLETED SEVEN LAND PROTECTION PROJECTS PROTECTING AN ADDITIONAL 1,085 ACRES. INCLUDED WERE: (1) COMPLETION OF ONE LAND PROTECTION PROJECT PROTECTING 67 ACRES IN SUTTONS BAY TOWNSHIP, (2) COMPLETION OF TWO LAND CONSERVATION EASEMENT PROJECTS PROTECTING 203 ACRES IN LEELANAU TOWNSHIP, (3) COMPLETION OF TWO CONSERVATION EASEMENT PROJECTS PROTECTING 267 ACRES IN SUTTONS BAY TOWNSHIP, (4) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 134 ACRES IN OMENA, (5) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 117 ACRES IN GRAND TRAVERSE COUNTY, (6) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 80 ACRES IN TRAVERSE CITY, (7) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 66 ACRES IN CENTERVILLE TOWNSHIP. (8) COMPLETION OF ONE CONSERVATION EASEMENT PROJECT PROTECTING 18 ACRES IN CEDAR, (9) COMPLETION OF TWO CONSERVATION EASEMENT PROJECTS PROTECTING 171 ACRES IN LELAND TOWNSHIP.

    Expenses $8,637,640 · Revenue $147,621

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Amy Tennis

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Cammie Buehler

    DIRECTOR/PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Rick Gans

    DIRECTOR/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • William Witler

    DIRECTOR/VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Arthur J Kubert

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Cam Lanphier

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • George Cochran

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mike O'Donnell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nick Loud

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Pamela Lysaght

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Steve Martineau

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Schimmel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mary Cusick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Nancy Popa

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jim Croom

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kathy Garthe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Susan Green

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Alison Horton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gina Erb

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thomas Nelson

    EXECUTIVE DIRECTOR

    Total calculated
    $182,606
    From this org
    $140,770
    From related orgs
    $0
    Other
    $41,836
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $140,770
    Bonus
    $0
    Other
    $0
    Deferred
    $13,050
    Nontaxable benefits
    $28,786
    Filer's total
    $182,606

  • Kathleen Birney

    FINANCE DIRECTOR

    Total calculated
    $104,269
    From this org
    $96,171
    From related orgs
    $0
    Other
    $8,098
    Hours/week
    40

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, 4.B.
EXECUTIVE DIRECTOR, TOM NELSON, RECEIVED $13,050 IN 403(B) CONTRIBUTIONS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
8 July 2025
IRS schema version
2024v5.2
Source object
202511899349300741

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