2026-03-04T06:26:35-08:00 2025-06-30 521861549 ANDERSON DAVIS & ASSOCIATES CPA PA 1406 B SOUTH CRAIN HWY 204 GLEN BURNIE MD 21061 990 2024-07-01 521711989 EASTERN SHORE LAND CONSERVANCY INC EAST 4106904603 114 S WASHINGTON ST EASTON MD 21601 STEVEN KLINE PRESIDENT 4106904603 2026-02-24 true Jay R Kapadia CPA P00804015 4107662645 2024 2025-03-06 01:10:19Z STEVEN KLINE 114 S WASHINGTON ST SUITE 101 EASTON MD 21601 5890334 false X WWW.ESLC.ORG X 1990 MD EASTERN SHORE LAND CONSERVANCY IS COMMITTED TO PRESERVING AND SUSTAINING THE VIBRANT COMMUNITIES OF THE EASTERN SHORE AND THE LANDS AND WATERS THAT CONNECT THEM. 18 18 12 18 -120256 0 1100266 1365457 154232 348139 141919 223267 -173690 -106915 1222727 1829948 0 0 1083380 1159460 0 79801 537007 668526 1620387 1827986 -397660 1962 15788110 19391240 249875 3326174 15538235 16065066 EASTERN SHORE LAND CONSERVANCY IS COMMITTED TO PRESERVING AND SUSTAINING THE VIBRANT COMMUNITIES OF THE EASTERN SHORE AND THE LANDS AND WATERS THAT CONNECT THEM. false false 1536953 0 348139 THE CONSERVANCY WORKS WITH LANDOWNERS TO PRESERVE NATURAL AREAS AND PRODUCTIVE FARMLAND, AND WORKS WITH TOWNS ON PLANNING AND REVITALIZATION PROJECTS. THE CONSERVANCY HAS PROTECTED 332 PROPERTIES TOTALING MORE THAN 57,928 ACRES. 1536953 true true false false false false true false false false true false false true true true true true false false false false false false true false false false false true false false false false false false false false false false false false true true false false false true 13 0 true 12 true false false false false false true true false false true false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false MD X Lauren Halterman 4106904603 114 S WASHINGTON ST SUITE 101 EASTON MD 21601 STEVEN KLINE PRESIDENT 40.00 X 165341 0 28076 JIM MULLIN CHAIR 1.00 X X 0 0 0 JULES HENDRIX VICE CHAIR 1.00 X X 0 0 0 ERIC SCHLESS TREASURER 1.00 X X 0 0 0 LINDSAY THOMPSON SECRETARY 1.00 X X 0 0 0 CG APPLEBY MEMBER 1.00 X 0 0 0 CAROL BAKER-JONES MEMBER 1.00 X 0 0 0 BILLY BOYD MEMBER 1.00 X 0 0 0 FRANK DIGIALLEONARDO MEMBER 1.00 X 0 0 0 JOE HICKMAN MEMBER 1.00 X 0 0 0 VICTORIA JACKSON-STANLEY MEMBER 1.00 X 0 0 0 DARIUS JOHNSON MEMBER 1.00 X 0 0 0 MATT NIELSEN MEMBER 1.00 X 0 0 0 BRIAN ROCHE MEMBER 1.00 X 0 0 0 KATE RUMBAUGH MEMBER 1.00 X 0 0 0 ERIC SCHOTT MEMBER 1.00 X 0 0 0 MICHAEL SCUSE MEMBER 1.00 X 0 0 0 KELLY SIMONSEN MEMBER 1.00 X 0 0 0 HELEN SPINELLI MEMBER 1.00 X 0 0 0 165341 0 28076 1 false true false 146087 334185 885185 1365457 PROJECT REVENUE 531390 348139 0 0 348139 166466 0 166466 254740 374996 -120256 -120256 -120256 3703581 3646780 56801 56801 0 0 56801 48601 146087 38610 9991 0 9991 MISCELLANEOUS 999999 3350 0 0 3350 3350 1829948 348139 -120256 236608 224038 188192 22404 13442 717839 602984 71784 43071 19514 16392 1952 1170 128503 107941 12851 7711 69566 58435 6957 4174 4777 4013 764 0 114975 96579 18396 0 59515 0 59515 0 11307 9498 1809 0 1403 0 0 1403 12998 10918 1300 780 153 129 15 9 13732 11535 1373 824 2479 2082 248 149 84 0 84 0 7698 6466 770 462 27383 23002 2738 1643 COMPUTER AND INTERNET 33312 27982 3331 1999 PRINTING 17897 15033 1790 1074 PROJECT COSTS 329310 329310 0 0 DUES AND SUBSCRIPTIONS 10531 8846 1053 632 20972 17616 2098 1258 1827986 1536953 211232 79801 226312 79728 235897 362598 76334 0 205247 610869 26957 21010 8151103 2485716 5891262 5665387 7014567 7294303 2111534 5357345 15788110 19391240 147144 132704 26700 21846 0 3100000 76031 71624 249875 3326174 X 15350682 15945879 187553 119187 15538235 16065066 15788110 19391240 X 1962 552040 -27171 X false true X true false X 0 934050 2193851 890116 1102953 1365457 6486427 0 0 934050 2193851 890116 1102953 1365457 6486427 1357998 5128429 214715 292350 367523 428989 223267 1526844 0 0 0 0 0 0 122889 146710 2157 6103 3350 281209 8294480 0.61830 0.60440 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: OTHER INCOME 2020: 122889. 2021: 146710. 2022: 2157. 2023: 6103. 2024: 3350. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 332 57928.00 0 1 true 401.00 41000 true 433400 433400 7501152 2372615 5128537 92976 111575 109585 94966 12000 3516 8484 5665387 LAND HELD FOR PRESERVATION 1959245 CHARITABLE LEAD UNITRUST 127957 CAPITAL LEASE ASSET, NET OF AMORTIZATION 1094 DEFERRED RENT ASSET 19049 LAND HELD FOR SALE 3250000 5357345 LIABILITY UNDER UNITRUST AND CHARITABLE GIFT ANNUITY AGREEMENTS 33538 DEPOSITS 7152 TENANT REIMBURSEMENT ALLOWANCE 29792 FINANCE LEASE OBLIGATION 1142 71624 X 2736079 552040 552040 2184039 59515 -413606 -354091 1829948 2182077 413606 413606 1768471 59515 59515 1827986 Pt II, Line 5 ESLC WILL, AFTER NOTIFYING THE OWNERS, PERIODICALLY INSPECT PROPERTIES SUBJECT TO ACCEPTED EASEMENTS TO ENSURE ADHERENCE TO THE EASEMENT TERMS. MONITORING WILL BE PERFORMED ANNUALLY WITH MORE FREQUENT VISITS AS NEEDED. ESLC SHALL DOCUMENT MONITORING VISITS, INCLUDING ANY REPORTS, PHOTOGRAPHS, AND MAPS. WHERE ANOTHER ENTITY, SUCH AS THE MARYLAND ENVIRONMENTAL TRUST (MET) IS A CO-GRANTEE OF THE EASEMENT, ALL INSPECTION VISITS WILL BE COORDINATED WITH THE GRANTEE. ESLC RESERVES THE RIGHT TO USE TRAINED BOARD AND OTHER VOLUNTEERS TO PERFORM MONITORING VISITS. Pt II, Line 9 THE CONSERVANCY RECEIVES AND PURCHASES CONSERVATION EASEMENTS, IN ADDITION TO PERFORMING COMMUNITY-BASED PROJECTS. THE CONSERVANCY RECEIVES FEES AND REIMBURSEMENTS RELATING TO THESE ACTIVITIES AND THEY ARE RECORDED IN THE PROJECT REVENUE ACCOUNT ON THE STATEMENT OF ACTIVITIES. THE CONSERVANCYS POLICY IS TO NOT RECORD THE CONSERVATION EASEMENT VALUE ON THE STATEMENT OF FINANCIAL POSITION DUE TO THE EASEMENTS THEMSELVES BRINGING NO RESIDUAL VALUE TO THE CONSERVANCY. Pt XI, Line 4b THIS AMOUNT CONSISTS OF FUNDRAISING EXPENSES OF $(38,610) AND RENTAL EXPENSES OF $(374,996). Pt XII, Line 2d THIS AMOUNT CONSISTS OF FUNDRAISING EXPENSES OF $38,610 AND RENTAL EXPENSES OF $374,996. Pt X, Line 2 THE CONSERVANCY ADOPTED THE RECOMMENDATIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN ITS ACCOUNTING STANDARDS CODIFICATION (ASC) FOR ACCOUNTING OF UNCERTAINTY IN INCOME TAXES WITHOUT ANY MATERIAL EFFECT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THESE RECOMMENDATIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THEY ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CONSERVANCY HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CONSERVANCYS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CONSERVANCY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025. THE CONSERVANCYS RETURNS REMAIN OPEN FOR THREE (3) YEARS FOR FEDERAL AND STATE EXAMINATION. PARTY TO PRESERVE 137814 125764 12050 7035 12394 7753 CONSERVATION CLASSIC 26848 20323 6525 1360 6657 164662 146087 18575 7035 13754 14410 35199 -16624 X X false false false false false false false false false STEVEN KLINE 165341 0 0 0 0 0 9724 0 18352 0 193417 0 0 0 Pt XI Line 9: OTHER CHANGES IN NET ASSETS CONSISTS OF ($3,875) AS CHANGE IN CHARITABLE REMAINDER UNITRUST AND CHARITABLE LEAD TRUST AND ($23,296) LOSS ON EQUITY TRANSACTION. Pt VI, Line 11b THE AUDIT COMMITTEE OF THE ORGANIZATION REVIEWS THE FORM 990 BEFORE IT IS FILED. THE EXECUTIVE DIRECTOR THEN REVIEWS AND SIGNS BEFORE FILING. Pt VI, Line 12c ENFORCEMENT OF CONFLICT OF INTEREST POLICY - ANNUAL CONFLICT OF INTEREST FORMS ARE REVIEWED BY THE PRESIDENT OF THE BOARD. THE FULL BOARD RESOLVES ANY ISSUES. Pt VI, Line 15a COMPENSATION PROCESS FOR TOP OFFICIAL - THE BOARD BY DELEGATION TO THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTORS PERFORMANCE AND COMPENSATION ANNUALLY AND DOCUMENTS THAT DECISION CONTEMPORANEOUSLY. SALARIES, INCLUDING THE EXECUTIVE DIRECTORS, ARE COMPARED AGAINST MARKET STANDARDS. ANY CHANGES ARE RECOMMENDED TO THE EXECUTIVE COMMITTEE. EVERY THREE YEARS, THE CONSULTANT PROVIDES A REPORT OF RECOMMENDED SALARY ADJUSTMENTS BY POSITION BASED ON ANY MARKET CHANGES. SALARY ADJUSTMENTS ARE PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE BUDGET DEVELOPMENT PROCESS. Pt VI, Line 15b THE BOARD BY DELEGATION TO THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION ANNUALLY AS PART OF THE BUDGET DEVELOPMENT PROCESS. EVERY THIRD YEAR AN OUTSIDE CONSULTANT IS HIRED TO REVIEW ALL INDIVIDUAL SALARIES AGAINST MARKET STANDARDS AND RECOMMENDS ANY CHANGES TO THE EXECUTIVE COMMITTEE. EVERY THREE YEARS, THE CONSULTANT PROVIDES A REPORT OF RECOMMENDED SALARY ADJUSTMENTS BY POSITION BASED ON ANY MARKET CHANGES. SALARY ADJUSTMENTS ARE PRESENTED TO THE EXECUTIVE COMMITTEE AS PART OF THE BUDGET DEVELOPMENT PROCESS. Pt VI, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - A COPY OF THE ORGANIZATIONS CURRENT FINANCIAL STATEMENT IS AVAILABLE UPON REQUEST BY CONTACTING ESLC AT 114 S. WASHINGTON ST., SUITE 101, EASTON, MD 21601, (410)690-4603. DOCUMENTS AND INFORMATION SUBMITTED TO THE STATE OF MARYLAND UNDER THE MARYLAND CHARITABLE SOLICITATION ACT ARE AVAILABLE FROM THE OFFICE OF THE SECRETARY OF STATE FOR THE COST OF COPYING AND POSTAGE. ESCC MASTER TENANT LLC 114 SOUTH WASHINGTON STREET SUITE 1 EASTON MD 21601 471080643 FACILITATES AN INDEMNITY DEED OF TRUST RELATED TO NEW MARKET TAX CREDIT LOAN STRUCTURE MD 209549 5654913 EASTERN SHORE LAND CONSERVANCY INC ESCC LANDLORD INC 114 SOUTH WASHINGTON STREET SUITE 1 Easton MD 21601 471083656 HOLDS TITLE TO THE EASTERN SHORE CONSERVATION CENTER MD EASTERN SHORE LAND CONSERVANCY INC C 0 526324 1.00000 true false false false false false false false false false false false false false false false false false false false