2026-08-14T12:32:35-07:00 2025-09-30 921876527 LISKE & BRUNNER CPAS LLC 7373 BEECHMONT AVE STE L140 CINCINNATI OH 45230 990 2025-01-01 311673211 CARDINAL LAND CONSERVANCY CARD 5137522828 930 OBANNONVILLE RD LOVELAND OH 45140 ROGER SMITH FINANCE DIRECTOR 2026-08-14 true NICK VEATCH P01495541 5139976200 2025 2025-03-06 01:10:19Z ANDY DICKERSON 930 OBANNONVILLE RD LOVELAND OH 45140 6740990 false X CARDINALLANDCONSERVANCY.ORG X 2016 OH TO PERMANENTLY PRESERVE FOR PUBLIC BENEFIT NATURAL AREAS AND FARMLAND THROUGH CONSERVATION EASEMENTS AND LAND ACQUISITION. 15 15 22 50 0 12112368 5297917 4600 654562 423326 94689 42606 1732 12582900 6048900 0 0 494795 635479 0 201645 618977 552407 1113772 1187886 11469128 4861014 20744766 25813160 80343 152956 20664423 25660204 TO BENEFIT THE GENERAL PUBLIC BY PRESERVING NATURAL LANDS AND SIGNIFICANT HABITS, LANDS SUITABLE FOR THE PRODUCTION OF FOOD, TIMBER, OR OTHER CULTIVATED OR NATURAL PRODUCTS, LANDS CREATING SCENIC VISTAS FOR PUBLIC ENJOYMENT, LANDS WITH WATER 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. false false 555165 44000 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. 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. 67131 4685520 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 AND AGRICULTURAL LAND FOR THE PURPOSE OF KEEPING THE LAND IN RESOURCE PRODUCTION. 622296 true true false false false false true false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false true true false false false false false false false true 24 0 true 22 true false false false false false false false 0 false false false false false false false X 15 15 false true false false false false false true true false false true true true true true true true true false OH X X ROGER SMITH 5137522828 930 OBANNONVILLE RD LOVELAND OH 45140 ANDY DICKERSON Executive Dir. 40.00 0.00 X 74360 0 0 PAT HORNSCHEMEIER BOARD MEMBER 3.00 0.00 X 4500 0 0 ROLAND JOHNSON BOARD MEMBER 0.00 0.00 X 0 0 0 MAEVE MASON Secretary 2.00 0.00 X X 0 0 0 SCOTT THOMAS Treasurer 2.00 0.00 X X 0 0 0 BILL HOPPLE President 5.00 0.00 X X 0 0 0 DRAUSIN WULSIN BOARD MEMBER 1.00 0.00 X 0 0 0 TRE SHELDON BOARD MEMBER 1.00 0.00 X 0 0 0 SUSANNE KIBLER-HACKER Vice President 3.00 0.00 X X 0 0 0 GRAHAM MITCHELL BOARD MEMBER 3.00 0.00 X 0 0 0 JERRY SCHWALLIE BOARD MEMBER 1.00 0.00 X 0 0 0 STEPHEN KING BOARD MEMBER 1.00 0.00 X 0 0 0 GARETT FELDKAMP BOARD MEMBER 1.00 0.00 X 0 0 0 FRANCINE MORRISON BOARD MEMBER 1.00 0.00 X 0 0 0 JEFF CORNEY BOARD MEMBER 2.00 0.00 X 0 0 0 REED SCHROEDER BOARD MEMBER 3.00 0.00 X 0 0 0 LAURA CURLISS LEFT 425 BOARD MEMBER 2.00 0.00 X 0 0 0 JIM MEYER LEFT 425 BOARD MEMBER 3.00 0.00 X 0 0 0 78860 0 false false false 0 4004785 1293132 780473 5297917 Friendraiser Fees 561000 9718 9718 Other Program Income 561000 5303 5303 PROJECT FEES 561000 639541 639541 654562 64623 64623 0 0 0 706814 676748 30066 30066 30066 13523 15342 -1819 -1819 0 0 OTHER REVENUE 561000 3551 3551 3551 6048900 658113 92870 0 0 0 0 74360 37923 21565 14872 0 461959 277176 101630 83153 0 54457 31995 12509 9953 44703 26264 10268 8171 0 23780 7233 16547 52685 52685 0 0 0 63071 28526 34545 0 40727 18327 16291 6109 0 0 55615 27808 22245 5562 2079 1704 357 18 0 18877 10383 5662 2832 0 0 104120 36442 62472 5206 21279 8091 13188 LAND MANAGEMENT COSTS 102237 102237 FUNDRAISING 27168 27168 ACQUISITION COSTS 21367 21367 VEHICLE COSTS 19402 15346 4056 0 1187886 622296 363945 201645 124021 78910 1430024 1213497 0 92439 59420 0 0 0 0 17689 32461 22230595 305783 16944227 21924812 1423551 1787216 28444 32472 0 0 684371 684372 20744766 25813160 62466 99125 17877 53831 80343 152956 X 5386496 5566158 15277927 20094046 20664423 25660204 20744766 25813160 4861014 145684 -10917 X false true X true false X 2820474 877664 526336 7076342 5297917 16598733 0 0 2820474 877664 526336 7076342 5297917 16598733 1171732 15427001 50095 242266 -5490 99903 94689 481463 0 4047 16024 15153 339835 1111 376170 17456366 0.88370 0.84030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 56 84 1 true 15 45138 false 1467860 218000 193666 49400 1830126 1164228 224177 124255 44800 1467860 1080772 115202 147685 179431 1164228 1210575 73863 -140789 62877 1080772 946065 147035 146375 28900 1210575 0.74069 0.18804 0.07127 false false false 19888657 19888657 1345465 100441 1245024 342048 147141 194907 654425 58201 596224 21924812 Advances Held 6706 LEASE LIABILITY 47125 53831 X 6183613 145684 145684 6037929 10971 10971 6048900 1187886 1187886 1187886 Part II, Line 5: Summarized Policy 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 ADDRESSVIOLATIONS AND ENFORCE THE EASEMENT. SOME PLANS INCLUDE RESTORATION WORK TO REPLACE LOST FUNCTIONS AND/OR TO ENHANCE CONSERVATION VALUES. Part II, Line 9: Organization Reporting of conservation easements. CLC HAS ACQUIRED AND HOLDS CONSERVATION EASEMENTS, EACH REPRESENTING APARTIAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE EASEMENTSGRANT 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 FUTUREECONOMIC BENEFITS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANYENVIRONMENTAL LAND TRUSTS, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOTINCLUDE ANY AMOUNTS FOR THESE PROPERTY INTERESTS. IF PURCHASED, THE COSTS OF CONSERVATION EASEMENTS ARE EXPENSED WHEN THE EASEMENTS ARE ACQUIRED. Part V, Line 4: Intended uses of the endowment fund. CLC HAS FOUR SEGREGATED FUNDS MAINTAINED TO PROVIDE FUTURE FUNDING FOR CLC ACTIVITIES: LONGTERM OPERATIONS FUND PROVIDES A LONGTERM, ONGOING SOURCE OF INCOME TO COVER THE ANNUAL COSTS ASSOCIATED WITH GENERAL OPERATINGSUPPORT FOR CLC. STEWARDSHIP FUND PROVIDES A LONGTERM, ONGOING SOURCE OFINCOME 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 WITHMANAGING, UPHOLDING OR DEFENDING AN EASEMENT SHOULD ITS TERMS OR VALIDITY BE AT RISK. LAND ACQUISITION FUND PROVIDES FUNDS FOR THE PURCHASE OFCONSERVATION EASEMENTS AND/OR LAND FOR CONSERVATION PURPOSES. Part X : FIN48 Footnote THE PROVISIONS OF THE ASC STANDARD, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OFUNCERTAINTIES IN INCOME TAXES FOR ALL ENTITIES, INCLUDING NOTFORPROFITORGANIZATIONS. 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 FINANCIALSTATEMENTS WHEN IT BECOMES PROBABLE A LIABILITY HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. X 2 12893 MARKET VALUE X 4 767580 MARKET VALUE false true false Part I, Line 33, Revenues Not Reported 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 B, Line 11b This return was prepared by the CPA firm and was reviewed by the Finance Director, Executive Director, Treasurer and President prior to filing. Every member of the Board of Trustees and the Finance Committee will receive an electronic copy of the final filing. 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. FORM 990, PART VI, SECTION A, LINE 3 RESPONSIBILITIES OF THE CHIEF FINANCIAL OFFICER/FINANCE DIRECTOR ARE FULFILLED BY A NONEMPLOYEE CPA (A PARTTIME, INDEPENDENT CONTRACTOR) REPORTING DIRECTLY TO (AND SUPERVISED BY) THE TREASURER, PRESIDENT, FINANCE COMMITTEE AND BOARD. 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.