2025-11-14T14:07:57-06:00 2024-12-31 381910111 UHY ADVISORS GREAT LAKES INC 7800 E KEMPER ROAD SUITE 150 CINCINNATI OH 45249 990 2024-01-01 311673211 CARDINAL LAND CONSERVANCY CARD 5137522828 930 OBANNONVILLE RD LOVELAND OH 45140 ROGER SMITH FINANCE DIRECTOR 5137522828 2025-11-13 1 1 STEPHANIE J PAPE P00744843 5135309200 2025-11-13 2024 2025-03-06 01:10:19Z X ANDY DICKERSON 930 OBANNONVILLE RD LOVELAND OH 45140 14476884 0 X CARDINALLANDCONSERVANCY.ORG X 2016 OH TO PERMANENTLY PRESERVE FOR PUBLIC BENEFIT NATURAL AREAS AND FARMLAND THROUGH CONSERVATION EASEMENTS AND LAND ACQUISITION. 14 14 13 50 0 0 526336 12112368 5600 4600 -5490 423326 15152 42606 541598 12582900 0 0 0 0 371098 494795 0 0 220310 329744 618977 700842 1113772 -159244 11469128 9195372 20744766 65914 80343 9129458 20664423 X TO BENEFIT THE GENERAL PUBLIC BY PRESERVING NATURAL LANDS AND SIGNIFICANT HABITATS, LANDS SUITABLE FOR THE PRODUCTION OF FOOD, TIMBER, OR OTHER CULTIVATED OR NATURAL PRODUCTS, LANDS CREATING SCENIC VISTAS FOR PUBLIC ENJOYMENT, LANDS WITH WATER... (SEE SCHEDULE O)...RESOURCES SUCH AS RIVERS, STREAMS, LAKES, WETLANDS, BOGS AND AQUIFERS, AND ANY OF THE ABOVE LANDS THAT INCLUDE IMPORTANT HISTORIC OR CULTURAL RESOURCES. OUR PRIMARY SERVICE AREA IS ADAMS, BROWN, CLERMONT, CLINTON, HAMILTON, HIGHLAND AND WARREN COUNTIES IN SOUTHWEST OHIO. 0 0 194000 28607 LAND STEWARDSHIP: WE ARE RESPONSIBLE TO PROTECT CONSERVATION VALUES AND TO BE A GOOD NEIGHBOR AND COMMUNITY MEMBER FOR ALL OUR PROPERTIES. WE EVALUATE EVERY PROPERTY FOR ITS CONSERVATION VALUE, THE THREATS TO THESE VALUES, AND FOR OPPORTUNITIES TO ENHANCE CONSERVATION VALUES THROUGH RESPONSIBLE MANAGEMENT. A FORMAL STEWARDSHIP PLAN IS DEVELOPED AND IMPLEMENTED BASED ON THIS ANALYSIS TO INCLUDE ANNUAL MONITORING AND ASSESSMENT AS PART OF AN ADAPTIVE MANAGEMENT FRAMEWORK. SOME CONSERVATION PROPERTIES INCLUDE RESTORATION WORK TO REPLACE LOST FUNCTIONS AND TO INCREASE THE CONSERVATION VALUE OF THE PROPERTY. OUR VOLUNTEERS ARE A VITAL AND GROWING RESOURCE FOR OUR STEWARDSHIP PROGRAM WITH INDIVIDUALS AND GROUPS OF ALL AGES PARTICIPATING IN PLANNING AND PROVIDING SERVICE... (SEE SCHEDULE O)...STEWARDING CONSERVED LANDS. A STEWARDSHIP FUNDING STRATEGY, INCLUDING GIFT DONATIONS DURING THE ACQUISITION PROCESS, IS AN INTEGRAL PART OF EVERY NEW CONSERVATION PROJECT. STEWARDSHIP FUNDS ARE USED TO PROVIDE FOR FUTURE EXPENSES OF RESTORATION, MONITORING, ENFORCING COMPLIANCE WITH EASEMENT RESTRICTIONS, AND UNDERWRITING LEGAL DEFENSE OF CONSERVATION PROTECTIONS FOR ALL OUR PROPERTIES. WE INSURE THE CONSERVATION DEFENSE OF OUR PROPERTIES WITH TERRAFIRMA, A LAND TRUST RISK SHARING POOL. 121634 10782888 CONSERVATION LAND AND EASEMENT ACQUISITION: WE CONSERVE IMPORTANT AND THREATENED LAND USING ALL THE TOOLS OF PRIVATE, VOLUNTARY LAND CONSERVATION. WE WORK EXCLUSIVELY WITH WILLING LANDOWNERS TO FIND WAYS TO CONSERVE, FOREVER, THE SCENIC AND NATURAL VALUES OF THE LAND AND WATER. LANDOWNERS DONATE OR SELL THEIR LAND FOR CONSERVATION OR A CONSERVATION EASEMENT. IN EITHER CASE, THE CONVERSION OF THE LAND TO DEVELOPMENT USES IS RESTRICTED OR ELIMINATED. WE MANAGE THE LAND UNDER A STEWARDSHIP PLAN AND, IF NECESSARY, LEGALLY DEFEND THE TERMS OF THE CONSERVATION EASEMENT OR THE CONSERVATION VALUES OF OUR FEE LANDS. WE ALSO IDENTIFY PRIORITY CONSERVATION LANDS TO PURCHASE, OFTEN WORKING WITH GOVERNMENTAL AND OTHER FUNDING PARTNERS. FURTHER, WE CONSERVE WORKING FORESTS... (SEE SCHEDULE O)... AND AGRICULTURAL LAND FOR THE PURPOSE OF KEEPING THE LAND IN RESOURCE PRODUCTION. 199845 115511 BAHR FARM: IN JUNE 2021, DALE & CAROLE BAHR DONATED THEIR 32-ACRE WORKING FARM (THE LARGEST WORKING FARM IN THE CITY OF CINCINNATI) AND ALL ITS ASSETS TO CLC, ALONG WITH A SIGNIFICANT CASH CONTRIBUTION TO BEGIN SIGNIFICANT RENOVATION/IMPROVEMENT OF THE PROPERTY (EXPECTED TO TAKE 2 YEARS TO COMPLETE). THE FARM WILL REMAIN AS A WORKING FARM OPERATED IN A WAY TO SUPPORT EDUCATION ON AGRICULTURE, SUSTAINABILITY AND THE ENVIRONMENT. CLC EFFECTIVELY BEGAN TO ACTUALLY MANAGE AND OPERATE THE FARM IN 3RD QUARTER 2021. 168967 PUBLIC OUTREACH: WE INCREASE AWARENESS ABOUT THE BENEFITS OF PRIVATE LAND CONSERVATION AND OUR MISSION. METHODS INCLUDE EDUCATION AND OUTREACH TO SUPPORT CONSERVATION IN PRIORITY AREAS, TARGETING TECHNICAL ADVISORS TO LANDOWNERS, SHOWCASING SUCCESSFUL PROJECTS TO PROMOTE CONSERVATION AND STEWARDSHIP, AND INTRODUCING THE GENERAL PUBLIC TO LAND CONSERVATION THROUGH TOURS AND PUBLICATIONS. 168967 684446 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 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 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X ROGER SMITH 5137522828 930 OBANNONVILLE RD LOVELAND OH 45140 ROLAND JOHNSON VICE PRESIDENT 1.00 X X 0 0 0 MAEVE MASON SECRETARY 1.00 X X 0 0 0 SCOTT THOMAS TREASURER 2.00 X X 0 0 0 BILL HOPPLE PRESIDENT 5.00 X X 0 0 0 DRAUSIN WULSIN BOARD MEMBER 1.00 X 0 0 0 TRE SHELDON BOARD MEMBER 1.00 X 0 0 0 SUSANNE KIBLER-HACKER VICE PRESIDENT 3.00 X 0 0 0 GRAHAM MITCHELL BOARD MEMBER 4.00 X 0 0 0 JERRY SCHWALLIE BOARD MEMBER 1.00 X 0 0 0 LAURA CURLISS BOARD MEMBER 1.00 X 4646 0 0 GARETT FELDKAMP BOARD MEMBER 1.00 X 0 0 0 PAT HORNSCHEMEIER BOARD MEMBER 3.00 X 1500 0 0 JIM MEYER BOARD MEMBER 4.00 X 0 0 0 JEFF CORNEY VICE-PRESIDENT 1.00 X 0 0 0 ANDY DICKERSON EXECUTIVE DIRECTOR 40.00 X 85458 0 0 91604 0 0 0 0 0 0 0 5646365 6466003 4972453 12112368 PROJECT FEES 561000 4600 4600 4600 76998 76998 787112 1444004 764207 1120581 22905 323423 346328 323423 22905 19520 9196 10324 10324 OTHER REVENUE 561000 22788 22788 FARM INCOME 900099 9494 9494 32282 12582900 360305 0 110227 89233 59538 21210 8485 329291 190256 50557 88478 40712 24299 6981 9432 35559 21223 6098 8238 23356 11108 11082 1166 52137 52137 67107 29455 6652 31000 20258 12156 5063 3039 110934 66561 27733 16640 9416 9416 94733 87598 7135 BAHR FARM 56075 56075 FUNDRAISING 50861 50861 LAND MANAGEMENT COSTS 50707 50707 ACQUISITION COSTS 37400 37400 45993 38070 4952 2971 1113772 684446 209016 220310 81620 124021 120828 1430024 7429 92439 7556 17689 17153122 208895 7150152 16944227 1117225 1423551 26191 28444 684371 684371 9195372 20744766 34364 62466 31550 17877 65914 80343 X 1574707 5386496 7554751 15277927 9129458 20664423 9195372 20744766 11469128 76006 -10169 0 X 0 1 X 1 0 X 1146902 2820474 877664 526336 7076342 12447718 1146902 2820474 877664 526336 7076342 12447718 1291927 11155791 65643 50095 242266 -5490 99903 452417 4047 16024 15153 339835 375059 13275194 0.84030 0.69430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 56 8419.00 1 1 1820.00 53509 1164228 224177 124255 44800 1467860 1080772 115202 147685 179431 1164228 1210575 73863 -140789 62877 1080772 946065 147035 146375 28900 1210575 639105 216978 115064 25082 946065 0.64303 0.26810 0.08886 0 0 15203137 15203137 1345465 67653 1277812 302341 105656 196685 302179 35586 266593 16944227 X 12648737 76006 76006 12572731 10169 10169 12582900 1113772 0 1113772 0 1113772 PART II, LINE 5: CLC HAS WRITTEN POLICIES REGARDING THE CONSERVATION EASEMENTS IT HOLDS. THIS REQUIRES CLC TO EVALUATE EACH OF ITS HOLDINGS FOR ITS CONSERVATION VALUES, INCLUDING THREATS AND OPPORTUNITIES TO ENHANCE THOSE CONSERVATION VALUES. A FORMAL STEWARDSHIP PLAN IS IMPLEMENTED BASED ON THIS ANALYSIS WHICH INCLUDES ANNUAL MONITORING AND ASSESSMENT AND, IF REQUIRED, THE NEED TO ADDRESS VIOLATIONS AND ENFORCE THE EASEMENT. SOME PLANS INCLUDE RESTORATION WORK TO REPLACE LOST FUNCTIONS AND/OR TO ENHANCE CONSERVATION VALUES. PART II, LINE 9: CLC HAS ACQUIRED AND HOLDS CONSERVATION EASEMENTS, EACH REPRESENTING A PARTIAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE EASEMENTS GRANT CLC THE RIGHT TO ENFORCE AGREED RESTRICTIONS ON THE USE, MANNER OF USE AND TO OTHERWISE PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE CLC DOES NOT HOLD TITLE TO THESE PROPERTIES, THERE ARE NO EXPECTED FUTURE ECONOMIC BENEFITS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY AMOUNTS FOR THESE PROPERTY INTERESTS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS ARE EXPENSED WHEN THE EASEMENTS ARE ACQUIRED. PART V, LINE 4: CLC HAS FOUR SEGREGATED FUNDS MAINTAINED TO PROVIDE FUTURE FUNDING FOR CLC ACTIVITIES: LONG-TERM OPERATIONS FUND PROVIDES A LONG-TERM, ON-GOING SOURCE OF INCOME TO COVER THE ANNUAL COSTS ASSOCIATED WITH GENERAL OPERATING SUPPORT FOR CLC. STEWARDSHIP FUND PROVIDES A LONG-TERM, ON-GOING SOURCE OF INCOME TO COVER THE ANNUAL COSTS ASSOCIATED WITH MONITORING AND MANAGING THE PORTFOLIO OF CONSERVATION EASEMENTS AND PROTECTED AREAS. LEGAL DEFENSE FUND PROVIDES FUNDS TO COVER EXTRAORDINARY EXPENSES ASSOCIATED WITH MANAGING, UPHOLDING OR DEFENDING AN EASEMENT SHOULD ITS TERMS OR VALIDITY BE AT RISK. LAND ACQUISITION FUND PROVIDES FUNDS FOR THE PURCHASE OF CONSERVATION EASEMENTS AND/OR LAND FOR CONSERVATION PURPOSES. PART X, LINE 2: THE PROVISIONS OF THE ASC STANDARD, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAINTIES IN INCOME TAXES FOR ALL ENTITIES, INCLUDING NOT-FOR-PROFIT ORGANIZATIONS. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE ASC TOPIC, ACCOUNTING FOR CONTINGENCIES, UNDER WHICH LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT BECOMES PROBABLE A LIABILITY HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. PART VI LINE 1E THE OTHER ASSETS ARE CLASSIFIED AS RIGHT OF USE ASSET. X 3 19962 MARKET VALUE X 3 4943621 MARKET VALUE X LEGAL SERVICES 2 8870 MARKET VALUE 1 0 1 0 PART I, LINE 33: BECAUSE CLC DOES NOT HOLD TITLE TO THE PROPERTIES, THERE ARE NO FUTURE ECONOMIC BENEFITS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY AMOUNTS FOR THESE PROPERTY INTERESTS. FORM 990, PART VI, SECTION A, LINE 3 RESPONSIBILITIES OF THE CHIEF FINANCIAL OFFICER ARE FULFILLED BY A NON-EMPLOYEE CPA (A PART-TIME, INDEPENDENT CONTRACTOR) REPORTING DIRECTLY TO (AND SUPERVISED BY) THE TREASURER, PRESIDENT, FINANCE COMMITTEE AND BOARD. FORM 990, PART VI, SECTION B, LINE 11B THIS RETURN WAS PREPARED BY THE CPA FIRM AND IS REVIEWED BY THE CFO, PRESIDENT, TREASURER AND FINANCE COMMITTEE PRIOR TO BEING PRESENTED TO THE ENTIRE BOARD FOR THEIR REVIEW PRIOR TO FILING. EVERY MEMBER OF THE BOARD OF TRUSTEES ALSO RECEIVES AN ELECTRONIC COPY OF THE FINAL FILING. FORM 990, PART VI, SECTION B, LINE 12C KEY EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE DISCLOSURES OF POTENTIAL CONFLICTS OF INTEREST AND ARE ANNUALLY REMINDED OF ALL ELEMENTS OF OUR CONFLICT OF INTEREST POLICY. THEREAFTER, COMPLIANCE IS MONITORED BASED ON THIS AND OTHER AVAILABLE INFORMATION RELATIVE TO ANY POSSIBLE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES REVIEWS AND DETERMINES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES BY METHODS OF ANALYZING COMPENSATION SURVEYS AND 990S OF OTHER SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 OUR FORM 990 IS AVAILABLE ON GUIDESTAR.ORG, GOVERNING DOCUMENTS ARE AVAILABLE AT THE OHIO SECRETARY OF STATE'S WEBSITE, AND ALL THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.