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Nonprofit · EIN 38-3183846

HEADWATERS LAND CONSERVANCY

Tax-exempt · GAYLORD, MI 49735

Financials

$257K$320K2024$792K$788K2025
Revenue Expenses · by fiscal year end
Financials of HEADWATERS LAND CONSERVANCY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$792,041$788,181$3,860$2,126,641$131,793$1,994,848
December 31, 2024990$257,417$320,112-$62,695$2,022,158$129,935$1,892,223
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$763,702
Program service revenue
$0
Investment income
$28,339
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$92,596
Other salaries and wages
$141,238
Salaries, compensation and benefits (total)
$259,471
Professional fundraising fees
$2,156
Accounting fees
$4,360
Occupancy
$7,294
Travel
$7,175
Depreciation
$8,798
Program services (functional)
$670,641
Management and general (functional)
$94,973
Fundraising (functional)
$22,567

Balance sheet and other

Total assets, start of year
$2,022,158
Total assets, end of year
$2,126,641
Total liabilities, end of year
$131,793
Net assets, end of year
$1,994,848
Land, buildings and equipment
$965,301
Net assets without donor restrictions
$918,255
Net assets with donor restrictions
$1,076,593
Gross receipts
$792,041
Employees
5
Volunteers
74
Year formed
1993
State of legal domicile
MI

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
ALEX POPOFFMEMBER
Trustee or director
2$0
ROBB SMITHMEMBER
Trustee or director
2$0
BOBBIE JO WILSONMEMBER
Trustee or director
2$0
SCOT EGLESTONMEMBER
Trustee or director, Officer
2$0
DAVID BOWMANMEMBER
Trustee or director
2$0
AMANDA DEROCHERMEMBER
Trustee or director
2$0
MIKE COYMEMBER
Trustee or director
2$0
MICHELLE MILLIKINMEMBER
Trustee or director
2$0
SIERRA HILTMEMBER
Trustee or director
2$0
ERIK SNYDERMEMBER
Trustee or director
2$0
FRANK RUSWICKCHAIRPERSON
Officer
2$0
THOMAS SCHUPBACHSECRETARY
Officer
2$0
ELAINE GOTTSCHALKTREASURER
Officer
2$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
MARTHA EBERLYMEMBER
Trustee or director
2$0
ROBB SMITHMEMBER
Trustee or director
2$0
JAMES SUPINAMEMBER
Trustee or director
2$0
SCOT EGLESTONMEMBER
Trustee or director, Officer
2$0
DAVID BOWMANMEMBER
Trustee or director
2$0
JEFF TWYMANMEMBER
Trustee or director
2$0
ERIK SNYDERMEMBER
Trustee or director
2$0
FRANK RUSWICKCHAIRPERSON
Officer
2$0
THOMAS SCHUPBACHSECRETARY
Officer
2$0
ELAINE GOTTSCHALKTREASURER
Officer
2$0

Address and contacts

Address (IRS master file)
110 S ELM AVE, GAYLORD, MI 49735-1313
In care of
% HEADWATERS LAND CONSERVANCY INC
Principal officer (990 for 2025)
FRANK RUSWICK, 110 SOUTH ELM AVE, GAYLORD, MI 49735
Signed the 990
FRANK RUSWICK, CHAIRPERSON
Phone
(989) 731-0573
Return prepared by
DAN SMITH & COMPANY PC

Mission

THE PURPOSE OF HEADWATERS LAND CONSERVANCY IS TO PROTECT THE NATURAL BEAUTY OF NORTHEAST MICHIGAN BY PRESERVING SIGNIFICANT LANDS AND SCENIC AREAS, ADVANCING STEWARDSHIP OF LAND HELD AS PRESERVES AND IN CONSERVATION EASEMENTS, AND FOSTERING APPRECIATION AND UNDERSTANDING OF THE ENVIRONMENT. HEADWATERS LAND CONSERVANCY HOLDS 97 CONSERVATION EASEMENTS.

990 for the year ended December 31, 2025

Program accomplishments

  • HEADWATERS LAND CONSERVANCY MONITORED 100 CONSERVATION EASEMENTS AND 9 NATURE PRESERVES WE HOLD IN OUR 11 COUNTY SERVICE AREA OF NORTHEAST MICHIGAN. THESE PROPERTIES PROTECT OVER 19,000 ACRES OF LAND AND 38 MILES OF SHORELINE. WE WORKED WITH THE LANDOWNERS IN OUR SERVICE AREA TO EDUCATE AND ENCOURAGE RESPONSIBLE STEWARDSHIP OF THEIR PROPERTIES.
    Expenses $660,092
  • HEADWATERS FACILITATED A FOREST SCHOOL PROGRAM WHICH EDUCATED 36 CHILDREN AND 9 ADULTS IN OUR COMMUNITY ABOUT THE ENVIRONMENT AND THE IMPORTANCE OF PROTECTING NATURAL AREAS. WE FACILITATED ONGOING ADULT ENVIRONMENTAL EVENTS WHICH EDUCATED 102 INDIVIDUALS ABOUT ASPECTS OF CONSERVATION AND IMPLEMENTATION PRACTICES.
    Expenses $10,549

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-3183846
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1994
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C340)
Assets (IRS master file)
$2,126,641
Income (IRS master file)
$792,041

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$792,041$788,181$2,126,641XML
990December 2024$257,417$320,112$2,022,158XML
990December 2023$694,478$782,010$1,956,056IRS
990December 2022$651,210$762,117$1,886,620IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about HEADWATERS LAND CONSERVANCY

What is the EIN of HEADWATERS LAND CONSERVANCY?
The employer identification number (EIN) of HEADWATERS LAND CONSERVANCY is 38-3183846.
Is HEADWATERS LAND CONSERVANCY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
Are donations to HEADWATERS LAND CONSERVANCY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HEADWATERS LAND CONSERVANCY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of HEADWATERS LAND CONSERVANCY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HEADWATERS LAND CONSERVANCY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of HEADWATERS LAND CONSERVANCY?
The 990 for the year ended December 31, 2025 names FRANK RUSWICK.
Who are the officers and directors of HEADWATERS LAND CONSERVANCY?
The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
How much revenue does HEADWATERS LAND CONSERVANCY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $792,041, expenses of $788,181 and total assets of $2,126,641 at year end.

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