TY 2023 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JENN WETTLAUFER......................................................................
SECRETARY

1.00
.................

4,200

(2) GWEN HONTZ......................................................................
TREASURER

1.00
.................

1,200

(3) JIM SYSOCK......................................................................
VICE PRESIDE

1.00
.................

1,200

(4) STEVE CAMPBELL......................................................................
DIRECTOR

1.00
.................

500

(5) ROBERT DAY......................................................................
DIRECTOR

1.00
.................

500

(6) RICHARD P FINLEY......................................................................
DIRECTOR

1.00
.................

500

(7) BRIAN MCGUIRE......................................................................
DIRECTOR

1.00
.................

500

(8) JOHN MCADAM......................................................................
DIRECTOR

1.00
.................

500

(9) NATHAN STRAIN......................................................................
DIRECTOR

1.00
.................

500

(10) SEAN THIBODEAULT......................................................................
DIRECTOR

1.00
.................

500

(11) ROBERT HOOVER......................................................................
DIRECTOR

1.00
.................

458

(12) THADDEUS LOWDEN......................................................................
PRESIDENT

1.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

WHITE ASH LAND ASSOCIATION

Employer identification number

23-6447988

Return Reference	Explanation
FORM 990, PAGE 2, PART III, LINE 4A	THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE A COMMON HUNTING AND FISHING GROUND FOR INDIVIDUALS WHO ARE INTERESTED IN UNITING THEMSELVES FOR THEIR SOCIAL AND MORAL DEVELOPMENT AND TO FURTHER PROTECT THE FISH AND GAME RESOURCES IN THEIR LOCAL AREA. THE ORGANIZATION HAD ACQUIRED LOCAL DISTRESSED ANTHRACITE AND BITUMINOUS COAL MINING TRACTS THAT WERE ABANDONED AND WERE FIT TO PROVIDE A COMMON FISHING AND HUNTING FACILITY FOR INTERESTED OUTDOORSMEN. THE ORGANIZATION CONTINUES TO PROVIDE LAND IMPROVEMENTS TO EXISTING ACREAGE OF THE LAND THAT THE CLUB NOW OWNS. THESE IMPROVEMENTS INCLUDE IMPROVING THE FOREST RESOURCE FOR THE SAKE OF PROVIDING IMPROVED FISH AND GAME HABITAT AND MITIGATING THE POLLUTION EFFECTS THAT WERE ESTABLISHED BY PREVIOUS COAL MINING OPERATIONS CONDUCTED BY PRIVATE INDIVIDUALS WHO OWNED MINERAL RIGHTS ON THESE LANDS.
FORM 990, PAGE 2, PART III, LINE 4D	UNRELATED BUSINESS INCOME REPORTED ON 990T - INVESTMENT INCOME
FORM 990, PAGE 6, PART VI, LINE 6	WHITE ASH LAND ASSOCIATION HAS 778 VOTING MEMBERS AS OF AUGUST 31, 2024.
FORM 990, PAGE 6, PART VI, LINE 7A	THERE ARE 12 BOARD MEMBERS. ELECTIONS ARE HELD WHEREIN THE MEMBERS VOTES TO FILL THE BOARD MEMBERS' SEATS/POSITIONS.
FORM 990, PAGE 6, PART VI, LINE 7B	DECISIONS ARE SUBJECT TO APPROVAL BY MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED BY THE WHITE ASH LAND ASSOCIATION PRESIDENT AND TREASURER PRIOR TO FILING AND IS AVAILABLE TO ALL MEMBERS WHO MAY WISH TO SEE IT.
FORM 990, PAGE 6, PART VI, LINE 18	FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FINANCIAL STATEMENTS ARE PREPARED AND PASSED OUT TO ALL MEMBERS AT THEIR ANNUAL MEETING. FINANCIAL RECORDS ARE MADE AVAILABLE TO THE MEMBERS OF THE CLUB AND OTHERS WHO ARE EMPLOYED BY PUBLIC INSTITUTIONS SUCH AS INSURANCE COMPANIES, ETC.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24E	FISH STOCKING 9,233 0 0 PHEASANT STOCKING 8,295 0 0 FOOD PLOT COMMITTEE 6,621 0 0 TRAP RANGE MAINTENANCE 4,069 0 0 POSTAGE 4,026 0 0 OFFICE SUPPLIES 3,800 0 0 BOND REDEMPTION 3,185 0 0 MISC. EXPENSES 3,104 0 0 GRASS CUTTING 1,920 0 0 TRUCK EXPENSES 1,809 0 0 SCHOLARSHIP RELATED EXP 1,511 0 0 RIFLE RANGE EXPENSES 1,389 0 0 OTHER COMMITTEE RELATED E 1,234 0 0 DONATIONS 795 0 0 BATHROOM ATTENDANT 560 0 0 RESERVE PROJECT 313 0 0 HIGHWAY CLEANUP 241 0 0 DUES & SUBSCRIPTIONS 225 0 0 AWARDS 175 0 0 BANK FEES 115 0 0 TOTAL 52,620 0 0
FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 5,655 BOOK TO TAX DIFFERENCE 0 TIMBER EXPENSES 0 FED TAX EXPENSES NOT DEDUCTIBLE ON RETURN -34,148 BOOK TO TAX DIFFERENCE -5,419 TOTAL -33,912

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE A COMMON HUNTING AND FISHING GROUND FOR INDIVIDUALS WHO ARE INTERESTED IN UNITING THEMSELVES FOR THEIR SOCIAL AND MORAL DEVELOPMENT AND TO FURTHER PROTECT THE FISH AND GAME RESOURCES OF THEIR LOCAL AREA.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	778
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	778
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	19,667
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	18,667

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,703	4,475
9	Program service revenue (Part VIII, line 2g) .........	238,256	247,187
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	10,575	19,667
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	137,700	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	389,234	271,329
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	13,514	10,647
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	158,389	159,468
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	171,903	170,115
19	Revenue less expenses. Subtract line 18 from line 12.......	217,331	101,214
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	3,510,290	3,577,592
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	3,510,290	3,577,592

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 151,098 including grants of $ ) (Revenue $ )
	THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE A COMMON HUNTING AND FISHING GROUND FOR INDIVIDUALS WHO ARE INTERESTED IN UNITING THEMSELVES FOR THEIR SOCIAL AND MORAL DEVELOPMENT AND TO FURTHER PROTECT THE FISH AND GAME RESOURCES IN THEIR LOCAL AREA. THE ORGANIZATION HAD ACQUIRED LOCAL DISTRESSED ANTHRACITE AND BITUMINOUS COAL MINING TRACTS THAT WERE ABANDONED AND WERE FIT TO PROVIDE A COMMON FISHING AND HUNTING FACILITY FOR INTERESTED OUTDOORSMEN. THE ORGANIZATION CONTINUES TO PROVIDE LAND IMPROVEMENTS TO EXISTING ACREAGE OF THE LAND THAT THE CLUB NOW OWNS. THESE IMPROVEMENTS INCLUDE IMPROVING THE FOREST RESOURCE FOR THE SAKE OF PROVIDING IMPROVED FISH AND GAME HABITAT AND MITIGATING THE POLLUTION EFFECTS THAT WERE ESTABLISHED BY PREVIOUS COAL MINING OPERATIONS CONDUCTED BY PRIVATE INDIVIDUALS WHO OWNED MINERAL RIGHTS ON THESE LANDS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












	(Code: ) (Expenses $ 18,942 including grants of $ ) (Revenue $ )
	UNRELATED BUSINESS INCOME REPORTED ON 990T - INVESTMENT INCOME

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 18,942 including grants of $ ) (Revenue $ )
4e	Total program service expenses170,040

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	10,646

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	4,475

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		4,475

		Business Code
2a	SENIOR DUES		153,350	153,350
b	TIMBER/LUMBER REVENUE		60,809	60,809
c	MISCELLANEOUS REVENUE		10,052	10,052
d	SPOUSE DUES		7,150	7,150
e	TRAP PROCEEDS		6,795	6,795
f	All other program service revenue.		9,031	9,031
g	Total. Add lines 2a–2f .....		247,187

3 Investment income (including dividends, interest, and othersimilar amounts) ......			19,667		19,667
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			271,329	247,187	19,667

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	10,647	10,647
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	75		75
c	Accounting ...........	8,390	8,390
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	234	234
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	2,937	2,937
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	4,316	4,316
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	25,121	25,121
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REPAIRS AND MAINTENANCE	24,106	24,106
b	PROPERTY TAXES	17,136	17,136
c	ROAD MAINTENANCE	13,297	13,297
d	INSURANCE	11,236	11,236
e	All other expenses	52,620	52,620
25	Total functional expenses. Add lines 1 through 24e	170,115	170,040	75	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			300,693	1	183,279
2	Savings and temporary cash investments .........			480,889	2	614,624
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			7,430	8	7,430
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	2,979,491
b	Less: accumulated depreciation	10b	207,232	2,721,278	10c	2,772,259
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			3,510,290	16	3,577,592

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	286,445	29	286,445
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	3,223,845	31	3,291,147
32	Total net assets or fund balances ...........	3,510,290	32	3,577,592
33	Total liabilities and net assets/fund balances ........	3,510,290	33	3,577,592

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	2,429,614		2,429,614
b	Buildings ....	239,912	50,335	189,577
c	Leasehold improvements	25,116	2,163	22,953
d	Equipment ....	199,205	112,762	86,443
e	Other .....	85,644	41,972	43,672
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				2,772,259

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII