2026-01-22T15:29:50-05:00 2024-05-31 205941266 WILLIAM OWENS AND COMPANY CPAS 5 JOHN STREET Carbondale PA 18407 990 2023-06-01 222517879 EDWARD L ROSE CONSERVANCY INC EDWA PO Box 8 Montrose PA 18801 Thomas Stoll Treasurer 5704320162 2026-01-08 true true Edward P Anderson CPA P01434461 5702819761 2026-01-22 X 2023 2025-03-06 01:10:19Z X 783388 false X https://elrose.org/ X 1984 PA To preserve natural resources through land and easement acquisition, water and soil conservation, wildlife sanctuary and refuge, and the preservation of scenic beauty. 10 10 1 20 0 0 24333 755701 7108 0 770 19274 23930 8413 56141 783388 0 0 4449 0 0 0 105045 38302 109494 38302 -53353 745086 1086468 1582239 19 0 1086449 1582239 X To preserve natural resources through land and easement acquisition, water and soil conservation, wildlife sanctuary and refuge, and the preservation of scenic beauty. false true 35830 Preserving land and natural resources, protecting wildlife habitats, and providing public education on conservation issues. 35830 true true false false false false true false false true true false false true false false false 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 false true 2 0 1 true false false false false false false false false false false false false X 10 10 false false false false true false false true true false false true true true true true true false false false PA X Board of Directors 5704320162 PO Box 8 Montrose PA 18801 X James F Haley Jr Director 5.00 0.00 X 0 0 0 Kate Fitzgerald Director 5.00 0.00 X 0 0 0 Jonathan Layish Director 5.00 0.00 X 0 0 0 Wendy Neuberger Director 5.00 0.00 X 0 0 0 Kenna Lou Mills Director 5.00 0.00 X 0 0 0 Anne Butler Director 5.00 0.00 X 0 0 0 William Fischer Vice President 5.00 0.00 X X 0 0 0 Keith A Oberg President 5.00 0.00 X X 0 0 0 Thomas Stoll Treasurer 5.00 0.00 X X 0 0 0 Scott Heckman Secretary 5.00 0.00 X X 0 0 0 0 0 0 0 false false false 10077 59862 685762 463600 755701 13720 13720 5684 5684 5554 5554 5554 5554 500 500 500 Other Income 900099 2229 2229 2229 783388 0 0 27687 X 1816 1816 15161 15161 100 100 930 837 93 4186 3767 419 2095 2095 1020 1020 1428 1428 Easements Maintenance 4121 4121 Property Maintenance 6008 6008 Dues and Subscriptions 1437 1293 144 38302 35830 2472 0 55736 71109 11723 1060809 10199 69987 1050610 175264 189535 773758 270985 1086468 1582239 19 19 0 X 1086449 1392704 189535 1086449 1582239 1086468 1582239 745086 18570 -267866 0 X true X false true false X 58652 33958 16579 35240 755701 900130 58652 33958 16579 35240 755701 900130 900130 11773 39114 26049 24700 19404 121040 500 500 2229 2229 1023899 0.87910 0.62950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 14 771.39 2 true 46.50 4121 true 174808 249683 37845 1816 460520 0.59000 0.41000 true false 1021033 1021033 39776 10199 29577 1050610 Beneficial Interests in Assets Held 270985 270985 Easement policy or policies (Part II, line 5) The organization has a Conservation Easement Annual Monitoring Procedure in place. It includes the steps for monitoring, a sample monitoring report format, a preinspection property owner sample letter, and a sample postinspection property owner letter. Reports conservation easements (Part II, line 9) Under the Organizations modified cash basis of accounting, conservation easements acquired by donation or purchase are not capitalized as assets in the statement of assets, liabilities, and net assets modified cash basis. Instead, the costs associated with acquiring and monitoring conservation easements are expensed when paid. This policy differs from U.S. GAAP, which may require recognition of certain donated assets at fair value. The Organization believes this policy is appropriate given the nature of conservation easements, which generally do not provide an economic benefit to the Organization and are not intended for sale or exchange. Endowment funds intended uses (Part V, line 4) Conservation Fund: The Organization established this board-designated endowment fund to support the Organizations educational programs, property maintenance, and research relationships. South Lake Road Repair and Maintenance Fund: The Organization established this board-designated endowment fund to support the maintenance of the access point to the High Point Preserve and S. Lake Road on Silver Lake.Stewardship Fund: The Organization established this board-designated endowment fund to support the expenses of fee-owned and stewarded properties. Woodbourne Forest Preserve Endowment Fund: This permanent endowment is intended to only be used to provide for the long-term conservation management of the Woodbourne Forest Preserve. X 3 463600 Fair value of land false false false Number of contributions or items or both (Part I, col b) Two of the three contributions noted on line 14 are for two conservation easements while the third is for land, all of which the Organization acquired in the 2023/2024 fiscal year. Additional Information for Schedule M No income was recognized when the easements were acquired. When the Organization received the land, the county assessed value of this land was used as the donation amount as reported in Form 990, Part VIII, line 1g. Amended return information The entirety of the Form 990, including all parts and schedules, was amended. The Organization engaged an accounting firm to perform a review engagement and provide reviewed financial statements for the 2023/2024 fiscal year. After receiving the reviewed financial statements, the Organization requested an amended tax return be prepared to ensure that all financial information reported on Form 990 is consistent with the reviewed financial statements for the same fiscal year. Members or stockholder classes and rights Part VI line 6 The Organization has members, not stockholders. Form 990 governing body review Part VI line 11 The 990 is provided to all board members for discussion prior to submission. Conflict of interest policy compliance Part VI line 12c If there is a conflict of interest, the board member is required to leave the room or zoom call during discussion. Governing documents etc available to public Part VI line 19 Documents are available upon request by contacting the office during office hours. Cessation of or significant change to any program service Part III line 3 The Organization engaged an accounting firm to perform a review engagement and provide reviewed financial statements for the 2023/2024 fiscal year. After receiving the reviewed financial statements, the Organization requested an amended tax return be prepared to ensure that all financial information reported on Form 990 is consistent with the reviewed financial statements for the same fiscal year. After review of the previous tax return with the accounting firm staff, management decided to revise the program services listed on Form 990, Part III compared to the prior fiscal year. List of other fees for services expenses Part IX line 11g Description: PROFESSIONAL FEESTotal: $11,700Program service: $11,700Management and general: $0Fundraising: $0Description: CONTRACTORSTotal: $3,461Program service: $3,461Management and general: $0Fundraising: $0