Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 37,887 | 76,583 | 60,495 | 282,659 | 167,588 | 625,212 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 37,887 | 76,583 | 60,495 | 282,659 | 167,588 | 625,212 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 80,664 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 544,548 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 37,887 | 76,583 | 60,495 | 282,659 | 167,588 | 625,212 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 735 | 4,711 | 5,727 | 24,573 | 4,994 | 40,740 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 666,704 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| PART VI, SECTION B, LINE 11A | FORM 990 DELIVERED ELECTRONICALLY TO EACH BOARD MEMBER PRIOR TO THE JULY 5, 2023 MEETING. AT THE MEETING ALL BOARD MEMBERS HAD OPPORTUNITY TO ASK QUESTIONS PRIOR TO VOTING APPROVAL ON THE DOCUMENT |
| PART V1, SECTION B. LINE 12C | OUR CONFLICT OF INTEREST POLICY IS MONITORED TO ENSURE NO MATERIAL FINANCIAL INTEREST FOR TRANSACTIONS OR PROJECTS UNDER BOARD CONSIDERATION |
| PART VI, SECTION C, LINES 18 AND 19 | OUR RECORDS ARE AVAILABBE UPON WRITTEN REQUEST, SUPPLIED BY POSTAL MAIL OR E-MAIL |
| PART III 4A | PRESERVATION $2,996,383 THE ATHENS CONSERVANCY RECEIVED AN UNPRECEDENTED DONATION OF MINERAL RIGHTS FOR COAL RESERVES ON APPROXIMATELY 10,000 ACRES LOCATED MOSTLY IN NORTHERN ATHENS COUNTY, OHIO. IN COAL-BEARING REGIONS, THESE RIGHTS WERE OFTEN SEVERED FROM SURFACE RIGHTS AND SOLD TO COAL COMPANIES, WITH TRANSACTIONS DATING BACK MORE THAN A CENTURY. THE CONSERVANCY INTENDS TO LEAVE THE VAST MAJORITY OF THE COAL UNTOUCHED AND IN THE GROUND TO PROTECT THE COMMUNITY AND BENEFIT THE ENVIRONMENT FOR FUTURE GENERATIONS. THIS NONCASH DONATION ALIGNS PERFECTLY WITH OUR MISSION. |
| PART III LINE 4A CON'T | THERE IS A PREVIOUSLY EXISTING LEASE THAT ALLOWS ABOUT 1,100 ACRES OF THE DONATED RESERVES TO BE MINED UNTIL THE LEASE EXPIRES IN 2023. ATHENS CONSERVANCY WILL NOT EXTEND THIS LEASE NOR ENTER INTO ANY NEW LEASES. |
| PART III PART 4A CON'T | THE OHIO DEPARTMENT OF NATURAL RESOURCES ISSUED A COAL MINING PERMIT THAT INCLUDES NEARLY 300 ACRES OF THE LEASED COAL RESERVES. IN 2022, MINING BEGAN PRIOR TO THE DONATION AND COULD CONTINUE UNTIL THE PERMIT EXPIRES IN 2027. DURING THE LIFE OF THE LEASE, THE COAL COMPANY MAY PURSUE ADDITIONAL PERMITS TO MINE THE REMAINING 800 ACRES OF LEASED COAL RESERVES. ALTHOUGH THE LEASE EXPIRES IN 2033, COAL MINING ACTIVITIES MAY WELL CEASE OR BE REDUCED EARLIER BASED ON MARKET CONDITIONS. |
| PART III 4A CON'T | IN ACCORDANCE WITH KEEPING ABOUT 8,900 ACRES OF UNLEASED COAL RESERVES IN THE GROUND, ATHENS CONSERVANCY HAS WRITTEN-DOWN THE BOOK VALUE OF THE COAL ASSETS DUE TO THE REDUCTION OF ITS FAIR MARKET VALUE BY APPROXIMATELY 81%. THE ASSET IS NOW VALUED AT THE POTENTIAL REVENUE OF ROYALTIES WE MAY RECEIVE FROM THE LEASED RESERVES IF MINING CONTINUES. |
| PART III 4A CON'T | ATHENS CONSERVANCY NOW PROTECTS 14 PRESERVES WITH THE ADDITION OF THE LINDY ROOSENBURG PRESERVE, LOCATED JUST NORTH OF ATHENS, OHIO. THE NEARLY 71- ACRE PRESERVE IS AN EXCEPTIONAL PROPERTY WITH MATURE FORESTS, SCENIC ROCK FORMATIONS, AND 1.5 MILES OF WELL-MAINTAINED TRAILS. THE LINDY PRESERVE WAS ESTABLISHED IN MEMORY OF A LOCAL YOUNG WOMAN AND ASPIRING WILDLAND FIREFIGHTER. |
| PART III 4A, CON'T | IN 2022, FUNDING ASSOCIATED WITH PRESERVING LAND INCLUDED CLOSING COSTS FOR LAND PURCHASED, PROPERTY TAXES PAID, LIABILITY INSURANCE COVERAGE FOR OUR PRESERVES, INSURANCE COVERAGE FOR THE LEGAL COSTS OF DEFENDING OUR CONSERVATION EASEMENTS, AND INTEREST ON A MORTGAGE (WHICH WAS PAID IN FULL IN 2022) ON ONE OF OUR PRESERVES. |
| PART III LINE 4B | STEWARDSHIP $64,465 KEEPING OUR PRESERVES HEALTHY AND ACCESSIBLE TO OUR COMMUNITY IS AN IMPORTANT PART OF OUR MISSION. TWO PART-TIME EMPLOYEES, ALONG WITH A STUDENT INTERN AND VOLUNTEERS, REMOVED INVASIVE NON-NATIVE PLANTS THAT CROWD OUT NATIVE PLANTS ON OUR PRESERVES. INVASIVE SPECIES ARE CAPABLE OF REDUCING BIODIVERSITY BY COMPETING WITH NATIVE SPECIES FOR LIMITED RESOURCES AND ALTERING HABITATS. THESE PLANTS INCLUDE GARLIC MUSTARD, MULTIFLORA ROSE, STILT GRASS, JAPANESE HONEYSUCKLE, PRIVET, BURNING BUSH AND AUTUMN OLIVE. THEY MUST BE REMOVED REGULARLY BY MECHANICAL MEANS AND BY LIMITED HERBICIDAL CONTROL TO CURB THEIR IMPACT TO NATIVE WILDLIFE HABITAT. WE WORK IN OUR PRESERVES ON A ROTATING BASIS TO CONTROL THE INVASIVE PLANTS AS THEY TYPICALLY REAPPEAR IN PREVIOUSLY CLEARED AREAS. IN ADDITION TO OUR EMPLOYEES' SALARIES, EXPENSES INCLUDED THE PURCHASE, MAINTENANCE AND REPAIR OF VARIOUS HAND TOOLS AND POWERED TOOLS, SUCH AS A WEED EATER. |
| PART III 4B CON'T | OUR TWO PART-TIME EMPLOYEES ALSO HELPED MAINTAIN OVER 10 MILES OF TRAILS AND SEVERAL FOOTBRIDGES. THEY REGULARLY REMOVED ENCROACHING VEGETATION ALONG THE TRAILS, FOOTBRIDGES, AND KIOSKS; CLEARED DOWNED TREES THAT BLOCKED TRAILS; AND MADE TRAIL IMPROVEMENTS TO KEEP THE TRAILS SAFE AND ACCESSIBLE TO HIKERS. SIGNS WERE PURCHASED AND INSTALLED TO MARK SEVERAL TRAILS THIS YEAR. ONE NEW TRAIL WAS MARKED WHITE BLAZES. |
| PART III 4B CON'T | THE NEW TRAILS WERE COMPLETED AND OPENED IN 2022. THE JOHN KNOUSE TRAIL, A 2-MILE TRAIL ON THE CANAAN PRESERVE THAT CONNECTS THE BAKER PRESERVE WITH STROUDS RUN STATE PARK, AND AN ART TRAIL AROUND A SMALL POND ON THE MARY BETH ZAK LOHSE PRESERVE COMPRISING 10 ARTIST-DESIGNED TRAIL MARKERS FEATURING NATIVE PLANTS AND ANIMALS. A NON-PROFIT TRAIL ORGANIZATION WAS HIRED TO ASSIST IN THE DESIGN AND COMPLETION OF THE JOHN KNOUSE TRAIL. |
| PART III 4B CON'T | TWO KIOSKS WITH DISPLAY CASES WERE INSTALLED BY A LOCAL CONTRACTOR NEAR THE CUCUMBER TREE TRAILHEAD PARKING LOT AND THE BAKER PRESERVE. THE KIOSKS ARE USED TO DISPLAY TRAIL MAPS; EDUCATIONAL INFORMATION ON AN ASSORTMENT OF TOPICS; GENERAL INFORMATION ABOUT THE CONSERVANCY; AND EVENT POSTERS. |
| PART III 4B CON'T | OUR LARGEST EXPENDITURE WAS THE CONSTRUCTION OF A PARKING AREA AND ACCESS DRIVE TO THE LINDY ROOSENBURG PRESERVE BY A LOCAL CONTRACTOR. EXPENSES INCLUDED ALL LABOR, EQUIPMENT, AND MATERIALS TO BUILD A 210 FOOT LONG DRIVEWAY WITH A 6 SPOT PARKING LOT. AS PARKING CAN BE A CHALLENGE AT SOME OF OUR PRESERVES, THIS WORK WILL PROVIDE A SAFE PLACE FOR VISITORS TO PARK. |
| PART III, LINE 4C | EVENTS/OUTREACH $8,292 ATHENS CONSERVANCY CELEBRATED ITS 20TH ANNIVERSARY DURING 2022 WITH THE GRAND OPENINGS OF THE ART TRAIL AT THE MARY BETH ZAK LOHSE PRESERVE AND THE JOHN KNOUSE TRAILS AT THE CANAAN PRESERVE. THE CONSERVANCY PARTNERED WITH PASSION WORKS STUDIO TO CREATE ARTWORK; LIVE HEALTHY APPALACHIA WHO PROVIDED SEASONAL POSTERS; AND OHIO VALLEY MUSEUM OF DISCOVERY WHO PRODUCED ACTIVITY BROCHUES FOR THE KIOSK. THE VISIBILTY OF THE ART TRAIL WAS EXPANDED WITH SISTER TRAILS INSTALLED IN THREE ATHENS COUNTY LIBRARY BRANCHES. THE JOHN KNOUSE TRAIL WAS BUILT IN MEMORY OF A FOUNDING MEMBER OF OUR ORGANIZATION. IT CONNECTS SEPARATE TRAIL SYSTEMS AND MAKES IT POSSIBLE TO HIKE NINE MILES WITHOUT CROSSING A ROAD. |
| PART III 4C CON'T | THE CONSERVANCY HELD OUR ANNUAL GROUNDHOG AND SPRING WILDFLOWER HIKES AND PARTICIPATED IN THE PAWPAW FESTIVAL. WE HOSTED AN EVENT WITH THE OHIO UNIVERSITY ALUMNI AND TOOK PART IN A COLLABORATIVE EVENT IN ATHENS CALLED HIGH TEA AND TREES. THESE EVENTS PROVIDE AN OPPORTUNITY FOR THE COMMUNITY TO ENJOY TIME OUTDOORS AND LEARN ABOUT NATURE AND THE CONSERVANCY. |
| PART III 4C CON'T | WE USE SOCIAL MEDIA PLATFORMS, NEWSLETTERS, PRESS RELEASES, WEB ARTICLES, BROCHURES, AND INFORMATION POSTED IN OUR KIOSKS TO REACH OUT TO OUR MEMBERS AND THE GENERAL PUBLIC. |
| PART 111 4C CON'T | 2022 EXPENSES INCLUDED OUR DEVELOPMENT DIRECTOR'S TIME, ALONG WITH A LIMITED NUMBER OF HOURS WITH A DESIGN CONSULTANT, TO CREATE BROCHURES, TRAIL MAPS, NEWSLETTERS, POSTERS, AND GENERAL INFORMATION USED AT OUR EVENTS AND DISPLAYED IN THE KIOSKS; PRINTING FEES; MAINTENANCE OF OUR WEBSITE AND OTHER SOCIAL MEDIA PLATFORMS; AND EVENT COSTS. |
| PART III LINE 1 | THE CONSERVANCY PROTECTS WATER QUALITY AND MAINTAINS HEALTHY ECOSYSTEMS THAT SUPPORT NATIVE BIODIVERSITY AND HELP COUNTERACT THE CAUSES OF CLIMATE CHANGE. WE CONNECT OUR COMMUNITY TO NATURE THROUGH RECREATION, EVENTS, EDUCATION, RESEARCH, AND INSPIRATION. |
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