2024-05-15T14:38:18-05:00 2023-12-31 STOCKMAN KAST RYAN & CO LLP 102 N CASCADE AVENUE SUITE 400 COLORADO SPRINGS CO 80903 990 2023-01-01 841226087 Land Use Resource Center % MICHAEL D STRUGAR LAND 3038183952 5171 Eldorado Springs Dr Suite J Boulder CO 80303 MICHAEL STRUGAR PRESIDENT 3038183952 2024-05-15 true MICHAEL STRUGAR 999009999 true DOREEN B MERZ P00841439 7196301186 2 2023 2023-04-26 12:10:37Z Conservation resource center MICHAEL STRUGAR 5171 Eldorado Springs DrJ Boulder CO 80303 906975 false X TAXCREDITEXCHANGE.COM X 1992 CO ASSIST INDIVIDUAL AND VARIOUS ENTITIES WITH ISSUES HAVING TO DO WITH LAND CONSERVATION 2 0 2 0 0 635 0 40610 344389 43249 -43167 2776 3328 87270 304550 0 1500 0 0 235562 271528 0 0 0 39871 89491 275433 362519 -188163 -57969 1488767 1627164 108100 73595 1380667 1553569 THE ORGANIZATION'S PURPOSE IS TO ASSIST INDIVIDUAL, GOVERNMENTAL, NONPROFIT AND SIMILAR ENTITIES DEALING WITH ISSUES HAVING TO DO WITH LAND CONSERVATION AND RELATED MATTERS. false false 295614 1500 347717 CONSULTING WITH VARIOUS LOCAL GOVERNMENTS AND NON-PROFITS ON ISSUES OF LAND PROTECTION AND FACILITATION OF LAND AND EASEMENT CREDIT TRANSACTIONS. 295614 true false false false false false false false false true false false false false false false false false false false false false false false false false false false true false false false false false false true false false false false false false false false false false true 1 0 2 true false false false false false false false false false false false false X 2 0 true false false false false false false true true false false true true true true false true false false false CO X MICHAEL D STRUGAR 3035441044 5171 ELDORADO SPRINGS DR STE J Boulder CO 80303 X MICHAEL D STRUGAR PRESIDENT 40.0 0.0 X X 170000 0 53642 DEBRA J PENTZ DIRECTOR 20.0 0.0 X 88750 0 28005 JAMES T FLYNN TREASURER (TO 9/2023) 1.0 0.0 X X 0 0 0 258750 0 81647 1 false true false 0 0 CONSULTING FEES 541000 344389 344389 344389 32775 32775 0 0 0 0 0 526484 602425 -75941 -75942 -75942 0 0 0 0 0 0 0 0 0 OTHER REVENUE 541000 3328 3328 3328 304550 347717 -43167 1500 1500 0 0 0 257897 232107 25790 0 0 0 0 13631 12268 1363 0 6138 6138 7591 7591 0 0 0 10302 10302 0 4695 4695 3968 3585 383 0 11440 11440 736 736 0 697 697 0 0 0 6650 6650 DUES & SUBSCRIPTIONS 2239 2239 FOREIGN TAX PAID ON INVESTMENT 616 616 CREDIT RESOLUTION EXPENSE 34419 34419 362519 295614 66905 0 0 0 6556 86987 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5084 5084 1481666 1539632 0 0 0 0 0 0 545 545 1488767 1627164 108100 73595 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 108100 73595 X 0 0 0 0 1380667 1553569 1380667 1553569 1488767 1627164 -57969 230871 X false false false X 0 0 77417 635 0 78052 308960 90775 223513 43386 347717 1014351 0 0 0 308960 90775 300930 44021 347717 1092403 0 181190 14950 126793 3530 324212 650675 181190 14950 126793 3530 324212 650675 441728 50497 29912 41842 48597 32775 203623 0 50497 29912 41842 48597 32775 203623 0 0 359457 120687 342772 92618 380492 1296026 0.34083 0.44885 0.15711 0.18980 X 5084 5084 0 0 X true true X X false false false false false false false false false MICHAEL D STRUGAR PRESIDENT 170000 0 0 0 0 0 25500 0 28142 0 223642 0 MICHAEL D STRUGAR FAMILY MEMBER OF DIRECTOR 169439 officer-employee false Debra J Pentz FAMILY MEMBER OF OFFICER 88457 director-employee false FORM 990, PART VI, SECTION A, LINE 2: Michael Strugar, President, and Debbie Pentz, Director, are related, as defined by the IRS definition of a relative. FORM 990, PART VI, SECTION B, LINE 11 b: A COPY OF THE 990 IS PROVIDED TO THE PRESIDENT/DIRECTOR FOR REVIEW AND COMMENT PRIOR TO FILING. A DRAFT IS EMAILED TO THE BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12 C: THE ORGANIZATION REQUIRES EVERY COVERED PERSON TO SIGN A STATEMENT THAT AFFIRMS THAT HE OR SHE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS IT, AND AGREES TO COMPLY WITH IT. COVERED PERSONS MUST ALSO COMPLETE AN ANNUAL QUESTIONNAIRE DISCLOSING HIS OR HER ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 a & b: THE ORGANIZATION CONDUCTED AN INTERNAL REVIEW OF THE OFFICER SALARIES OF OTHER REGIONAL CONSERVATION NOT-FOR-PROFIT ORGANIZATIONS TO DETERMINE THE COMPENSATION OF THE PRESIDENT. THE BOARD APPROVED THE INTERNAL REVIEW AND COMPENSATION OF THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19: The Organization will provide, in a timely manner, when requested in writing or in person, the last three years of Form 990s filed, and the Form 1023 Exemption Application of the Organization with all applicable schedules and attachments. form 990, part vii, lines 1, 2 form 990, part ix, line 5: The compensation reported on form 990, part vii for both Michael Strugar and Debra Pentz reconcile to the 2023 form w2s filed, and include a payment made in 2023 for wages accrued for 2022, but not paid until 2023. all accrued 2022 wages were paid to the employees as of January 2023. the compensation reported on the statement of functional expense, form 990, part ix, line 5, is reported on the accrual basis of accounting and does not include the accrued wage payments.