2024-10-21T11:56:19-07:00 2024-06-30 260767009 J MOORE & COMPANY PC 7636 WILLIAMSON RD STE 100 ROANOKE VA 24019 990 2023-07-01 310496895 LAND SAVERS UNITED LAND 5409850000 1305 MAPLE AVE SW ROANOKE VA 24016 DAVID C PERRY EXECUTIVE DIRECTOR 5409850000 2024-09-05 true true KEITH M DANCE CPA P00412689 5407774380 2024-10-21 2023 2024-10-15 13:58:12Z DAVID C PERRY 1305 MAPLE AVE SW ROANOKE VA 24016 492079 false X www.landsaversunited.org X 1996 VA TO PROMOTE AND PROTECT THE CONSERVATION OF WESTERN VIRGINIAS NATURAL RESOURCES, FARMS, FORESTS, WATERWAYS AND RURAL LANDSCAPES 18 18 7 2 0 0 919239 451336 0 27950 25714 1519 -3383 948708 473667 0 0 295095 328828 0 43190 205332 165109 500427 493937 448281 -20270 1795774 1827417 4518 3392 1791256 1824025 TO PROMOTE AND PROTECT THE CONSERVATION OF WESTERN VIRGINIAS NATURAL RESOURCES, FARMS, FORESTS, WATERWAYS AND RURAL LANDSCAPES false false 386707 0 369336 EDUCATE THE GENERAL PUBLIC ABOUT THE PRESERVATION, PROTECTION AND CONSERVATION OF NATURAL AND CULTURAL RESOURCES AND ACQUIRE EASEMENTS TO PROTECT THESE NATURAL RESOURCES 386707 true true false false false false true false false false true true false false true true false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 0 0 7 true false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true false false false X X DAVID PERRY-EXEC DIRECTOR 5409850000 1305 MAPLE AVE SW ROANOKE VA 24016 DAVID C PERRY EXECUTIVE DIRECTOR 40.00 X 84124 0 32233 SID BARRITT III SECRETARY 1.00 X X 0 0 0 ANN TRINKLE TRUSTEE 1.00 X 0 0 0 BOBBY MOUNTCASTLE PRESIDENT 1.00 X X 0 0 0 WENDY KENDRICK PRESIDENT ELECT 1.00 X X 0 0 0 SUSAN MCSWAIN TRUSTEE 1.00 X 0 0 0 HUNTER NAFF TRUSTEE 1.00 X 0 0 0 J ROSS WIMMER TREASURER 1.00 X X 0 0 0 EVA HARTMANN TRUSTEE 1.00 X 0 0 0 ALAN MCPHERSON TRUSTEE 1.00 X 0 0 0 COLBERT BOYD TRUSTEE 1.00 X 0 0 0 JANET SCHEID TRUSTEE 1.00 X 0 0 0 84124 0 32233 false false false 34605 416731 82000 451336 25714 0 25714 14217 34605 18412 -4195 0 -4195 812 0 0 812 812 473667 0 0 22331 84124 50474 16825 16825 177316 159584 8866 8866 48551 38841 4855 4855 18837 15069 1884 1884 5121 4865 256 0 11400 10830 570 0 7061 6708 353 0 13291 13291 0 0 6243 5619 0 624 22908 14935 3182 4791 8172 4086 2043 2043 3551 2841 355 355 11108 11108 0 0 2793 2793 0 0 139 111 14 14 18438 0 18438 0 13462 12078 692 692 GRANT EXPENSE 16961 16961 0 0 PRINTING AND PUBLICATIONS 9435 9058 0 377 MISCELLANEOUS 2170 0 2170 0 12856 7455 3537 1864 493937 386707 64040 43190 19259 46253 260559 155087 1152978 105792 981441 1047186 534515 578891 1795774 1827417 4518 3392 4518 3392 X 1766205 1790611 25051 33414 1791256 1824025 1795774 1827417 -20270 53039 X X true X false true false X 0 657268 480211 671526 894423 334731 3038159 0 0 657268 480211 671526 894423 334731 3038159 0 3038159 11805 21690 46770 27950 25714 133929 0 45583 39335 37752 39764 49634 212068 3384156 0.89780 0.89850 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: SPECIAL EVENTS/OTHER INCOME 2019: 45583. 2020: 39335. 2021: 37752. 2022: 39764. 2023: 49634. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 123 31981.00 0 0 1 1 true 350.00 35000 true 747500 42967 790467 242709 19994 222715 46055 36235 9820 73747 49563 24184 1047186 FOUNDATION FOR ROANOKE VALLEY FUND 578891 F 578891 PAYROLL WITHHOLDINGS 3392 3392 Pt II, Line 5 LAND SAVERS UNITED (LSU)IS DEDICATED TO MONITORING AND PRESERVING THE CONSERVATION EASEMENTS IT ACCEPTS FOR AS LONG AS SUCH EASEMENTS EXIST. BECAUSE THE CONSERVATION EASEMENTS ARE PERPETUAL IN DURATION, LSU UNDERSTANDS THAT ANNUAL MONITORING, AT A MINIMUM, IS NECESSARY TO DETECT CHANGES IN THE EASEMENT LANDS, TO ENSURE THAT LANDS ARE BEING USED IN ACCORDANCE WITH THE TERMS OF THE EASEMENTS AND THAT ANY VIOLATIONS OF THE EASEMENTS ARE IDENTIFIED AS SOON AS POSSIBLE. FURTHERMORE, REGULAR AND CONSISTENT MONITORING WILL ENHANCE LSUS RELATIONSHIPS WITH THE LANDOWNERS. Pt II, Line 9 LSU RECORDS LAND AT COST, IF PURCHASED, OR AT FAIR VALUE AT THE DATE OF ACQUISITION, IF ALL OR PART OF THE LAND WAS RECEIVED AS A DONATION. FAIR VALUE IS GENERALLY DETERMINED BY APPRAISAL AT THE TIME OF ACQUISITION. UPON SALE OR GIFT, THE BOOK VALUE OF THE LAND IS REPORTED AS A PROGRAM EXPENSE, AND THE RELATED PROCEEDS, IF ANY, ARE REPORTED AS REVENUE IN THE STATEMENT OF ACTIVITIES. CONSERVATION LAND IS REAL PROPERTY WITH SIGNIFICANT ECOLOGICAL VALUE. THESE PROPERTIES ARE EITHER MANAGED IN AN EFFORT TO PROTECT THE NATURAL BIOLOGICAL DIVERSITY OF THE PROPERTY, OR TRANSFERRED TO OTHER ORGANIZATIONS WHO WILL MANAGE THE LANDS IN A SIMILAR FASHION. CONSERVATION EASEMENTS ARE COMPRISED OF RIGHTS AND/OR RESTRICTIONS OVER THE OWNED PROPERTY THAT ARE CONVEYED BY A PROPERTY OWNER TO LSU ALMOST ALWAYS IN PERPETUITY, IN ORDER TO PROTECT THE OWNED PROPERTY AS A SIGNIFICANT NATURAL AREA, AS DEFINED IN FEDERAL TAX REGULATIONS. THESE EASEMENTS MAY BE SOLD OR TRANSFERRED TO OTHERS SO LONG AS THE ASSIGNEE AGREES TO CARRY OUT, IN PERPETUITY, THE CONSERVATION PURPOSES INTENDED BY THE ORIGINAL GRANTOR. CONSERVATION EASEMENTS, BY THEIR VERY NATURE, DO NOT GENERATE MATERIAL AMOUNTS OF CASH INFLOW ANNUALLY. Pt II, Line 3 IRS SAFE HARBOR ELECTION. ALSO SEE ATTACHMENT. CONSERVATION CELEBRATION 48822 30516 18306 18412 48822 30516 18306 18412 18412 -106 X 2 82000 APPRAISAL AND TAX ASSESSMENT false true false Pt VI, Line 11b EACH MEMBER OF THE BOARD OF TRUSTEES RECEIVES A COPY OF THE FORM 990 AND IT IS APPROVED BY VOTE OF THE BOARD BEFORE IT IS FILED. Pt VI, Line 19 NO DOCUMENTS HAVE BEEN DISCLOSED TO THE PUBLIC. Pt VI, Line 18 FORM 990 IS AVAILABLE UPON REQUEST Pt XII, Line 1 THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING Pt VI, Line 12c THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.