2024-11-08T14:23:48-05:00 2023-12-31 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2023-01-01 341859064 WEST CREEK CONSERVANCY WEST 2167493720 7381 CAMELOT DR PARMA OH 441347113 DEREK C SCHAFER EXECUTIVE DIRECTOR 2167493720 2024-11-05 true true ROLLAND B STANDISH P00169705 4409512997 2024-11-06 2023 2024-10-15 13:58:12Z DEREK C SCHAFER 7381 CAMELOT DR PARMA OH 441347113 13058489 false X WESTCREEK.ORG X 2000 OH OUR MISSION IS TO ENRICH THE LIVES OF ALL PEOPLE IN NORTHEAST OHIO BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE OF OUR REGION'S LANDS AND WATERS, AND EXPANDING OPPORTUNITIES TO CONNECT PEOPLE FROM ALL CULTURES TO EXPERIENCE NATURE AND DISCOVER OUR GREAT OUTDOORS. 17 17 7 310 926500 148997 9582216 10795971 1187949 2074782 0 164716 54741 10934881 12925494 0 0 414983 559862 0 88520 9435878 10143194 9850861 10703056 1084020 2222438 5392927 6693479 2328618 1386730 3064309 5306749 X OUR MISSION IS TO ENRICH THE LIVES OF ALL PEOPLE IN NORTHEAST OHIO BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE OF OUR REGION'S LANDS AND WATERS, AND EXPANDING OPPORTUNITIES TO CONNECT PEOPLE FROM ALL CULTURES TO EXPERIENCE NATURE AND DISCOVER OUR GREAT OUTDOORS. true false 10384351 1148282 WEST CREEK CONSERVANCY'S ROLE IN THE COMMUNITY AND REGION IS UNIQUE, AS IT TAKES A WATERSHED APPROACH WITH RESPECT TO LAND CONSERVATION, STREAM/WETLAND RESTORATION, AND TRAIL/GREENWAY DEVELOPMENT. NORTHEAST OHIO HAS A STORIED PAST OF DEVELOPMENT AND HAS OFTEN BEEN A POSTER CHILD OF ENVIRONMENTAL CHANGE. WHERE A RIVER ONCE CAUGHT FIRE AND POLLUTION WAS NATIONAL FRONT-PAGE NEWS, WE NOW HAVE ONE OF THE MOST VISITED NATIONAL PARKS IN THE COUNTRY, A VAST NETWORK OF METROPARKS/PARK DISTRICTS, A 100- MILE WATER TRAIL, A HANDFUL OF NATIONALLY SIGNIFICANT 'SCENIC RIVERS', A REGIONALLY COLLABORATIVE NETWORK OF WATERSHED GROUPS, AND STORY AFTER STORY OF HABITAT RECOVERY. THOUGHWE STILL HAVE MUCH WORK TO DO WEST CREEK IS A HYBRID LAND CONSERVATION AND WATERSHED RESTORATION ORGANIZATION - ACQUIRING LAND (INCLUDING HIGH QUALITY AND COMPLETELY DEGRADED AREAS); RESTORING ECOLOGICAL FUNCTIONALITY (STREAMS, WETLANDS, OPEN MEADOWS, FOREST LANDS, AS WELL AS BROWNFIELDS); RETROFITTING THE BUILT ENVIRONMENT (OFTEN REMOVING UNSUSTAINABLE DEVELOPMENT, RECLAIMING NATURAL AREAS OR INSTALLING GREEN INFRASTRUCTURE OR OTHER STORMWATER CONTROL MECHANISMS); BUILDING TRAIL AND GREENWAY NETWORKS IN ORDER TO CONNECT PEOPLE TO THESE SPECIAL PLACES; AND ENGAGING MUNICIPALITIES, STAKEHOLDERS, POLICY MAKERS, OR OTHER PARTNERS IN ORDER TO IMPLEMENT SUSTAINABLE PRACTICE AND POLICY. THIS IS WHAT WE REFER TO AS A 'HEADWATERS-TO-CONFLUENCE APPROACH'. WEST CREEK IS REGULARLY FILLING A SPECIFIC ROLE: HELPING PARTNERS ACQUIRE LAND, POSSIBLY ON AN INTERIM BASIS, AND SOMETIMES PRE-ACQUIRING BEFORE THE OPPORTUNITY IS LOST. WE PRIDE OURSELVES ON PARTNERSHIP. ONE OF THE LARGEST, AND MOST RECENT, EXAMPLES OF SUCH IS A PROJECT REFERRED TO AS IRISHTOWN BEND - A 23+ ACRE RECLAMATION INITIATIVE IN THE HEART OF DOWNTOWN CLEVELAND ALONG A HALF MILE OF THE CUYAHOGA RIVER, WHICH MADE SIGNIFICANT STRIDES IN TERMS OF ITS TRANSFORMATION IN 2023. THIS ORGANIZATION WAS ABLE TO ORCHESTRATE A SERIES OF COMPLEX TRANSACTIONS TO GAIN OWNERSHIP OF THE AREA SO THAT ITS PARTNERS COULD ACCELERATE AND IMPLEMENT A TRULY TRANSFORMATIVE AND NECESSARY PROJECT. OUR ROLE HELPED CATALYZE A NEARLY 100M PROJECT THAT WILL CHANGE THE FACE OF THE RIVER AND PROVIDES NEEDED URBAN PARK, GREENSPACE, AND OUTDOOR RECREATION OPPORTUNITIES TO A DENSE URBAN COMMUNITY. WITH A SMALL STAFF, OUR WATERSHED AND CONSERVATION SERVICES STRETCH BEYOND A DOZEN COUNTIES IN NORTHEAST OHIO. EMPLOYING OUR PARTNERSHIP APPROACH, WE ARE ASSISTING TRUMBULL COUNTY METRO PARKS WITH CREATING AND RESTORING A 200-ACRE AREA WITHIN KINSMAN SWAMP; ASSISTING CLEVELAND METROPARKS IN EXPANDING WEST CREEK RESERVATION BY 100+ ACRES, WHILE DEVELOPING 2+ MILES OF NEW TRAIL SYSTEM; ASSISTING BROADVIEW HEIGHTS IN PROTECTING VITAL RIPARIAN CORRIDORS ALONG CHIPPEWA CREEK; COORDINATING A SIGNIFICANT CONSERVATION INITIATIVE ALONG POND-BROOK/TINKER'S CREEK IN THE CITY OF REMINDERVILLE; ASSISTING RICHLAND PARK DISTRICT WITH THE PRESERVATION/RESTORATION OF OVER 200 ACRES IN THE CLEAR FORK WATERSHED; COORDINATING THE CONSERVATION/RESTORATION AND REDEVELOPMENT OF NEARLY 100 ACRES WITHIN THE CITY OF TWINSBURG AND TWINSBURG TOWNSHIP; SUPPORTING COMMUNITY-INITIATED CONSERVATION WITHIN THE CITIES OF BROADVIEW HEIGHTS/BRECKSVILLE TO PROTECT THE HEADWATERS OF FURNACE RUN AND BALDWIN CREEK; CATALYZING RESOURCES OF THE CITY OF PARMA AND NEORSD ALONG BALDWIN CREEK LEADING TO MILES OF PROTECTED STREAM CORRIDOR; AND SO MUCH MORE. IN 2023 ALONE, WE HAD OVER 6M IN STREAM/WETLAND RESTORATION PROJECTS ON THE GROUND IN 5 COUNTIES - ASSISTING PARK DISTRICTS AND A PLETHORA OF OTHER STAKEHOLDERS. THESE PROJECTS MAY APPEAR DISCONNECTED AT FIRST GLANCE, BUT BY APPLYING A STRATEGIC WATERSHED APPROACH, THESE CORRIDORS IN MANY CIRCUMSTANCES BECOME CONNECTED OR OTHERWISE PART OF A LARGER INITIATIVE. WITH RESPECT TO OUR CONSERVATION INITIATIVES, THE ORGANIZATION DOES NOT PURSUE PROJECTS BASED SOLELY ON A THRESHOLD OF ACREAGE OR OTHER HARD AND FAST MEASURABLES, BUT RATHER A MYRIAD OF FACTORS THAT REFLECT THE MISSION- CENTRIC FOCUS OF OUR WORK. FOR EXAMPLE, WHEREAS 300+ ACRES OF HIGH-QUALITY WETLAND IS EXTREMELY IMPORTANT FOR THE ECOSYSTEM OR WATERSHED, A 5-ACRE PARCEL IN AN URBAN AREA IS EQUALLY IMPORTANT BY CONNECTING THOUSANDS OF PEOPLE TO GREEN SPACES ON A DAILY BASIS. IT IS FOR THIS REASON THAT THE ORGANIZATION TAKES A HEADWATERS-TO-CONFLUENCE APPROACH IN CARRYING OUT ITS MISSION. WEST CREEK'S ENTERING ITS 27TH YEAR OF PROTECTING-RESTORING THESE AMAZING PLACES AND WE'RE PROUD THAT WE'VE BEEN ABLE TO MAINTAIN THE VISION OF OUR FOUNDERS OF 'MAKING NATURE YOUR NEIGHBOR' - AND WHERE CAPACITY ONCE LIMITED US TO THE WEST CREEK VALLEY, WE ARE HUMBLED THAT WE CAN NOW SERVE CONSTITUENTS IN OVER A DOZEN COUNTIES IN NORTHEAST OHIO AND BEYOND (INCLUDING THE LAKE ERIE AND OHIO RIVER WATERSHEDS). WE INVITE YOU TO HELP WEST CREEK CONSERVANCY CONTINUE WITH ITS MISSION. WE ARE PROUD OF THE VAST NETWORK OF PARTNERS THAT WE GET TO WORK WITH AND THE FACT THAT OUR WORK HAS A GENERATIONAL IMPACT - AND YOU TOO, CAN BE A PART OF THAT LEGACY. THROUGH DIRECT FINANCIAL GIFTS, ATTENDING MEETINGS, HIKES, TOURS, EVENTS, CONSERVING YOUR LAND, OR VOLUNTEERISM - THERE ARE SO MANY WAYS TO SUPPORT WEST CREEK A GIFT NOW MAKES A LASTING DIFFERENCE. 10384351 true true false false false false true false false false true false false false false true true true false false false false false false true false false false false false false false false false false false false false true false false false true false false false false true 29 0 true 7 true true true false false false false true true false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true false false OH X X DEREK C SCHAFER 2167493720 7381 CAMELOT DR PARMA OH 441347113 DEREK C SCHAFER EXECUTIVE DI 40.00 X 97330 0 17777 JOSEPH LESLIE REAL ESTATE 40.00 X 105733 0 3124 ERIC M SLUSS CHAIR 10.00 X X 0 0 0 MICHAEL J MOHLENKAMP VICE CHAIR 4.00 X X 0 0 0 CHRISTOPHER B OWEN TREASURER 4.00 X X 0 0 0 MARIBETH B FEKE SECRETARY 4.00 X X 0 0 0 SHIMSHON BALANSON DIRECTOR 2.00 X 0 0 0 LIZ BOEHM DIRECTOR 2.00 X 0 0 0 BENJAMIN M BORNS DIRECTOR 2.00 X 0 0 0 ROBERT BRILL DIRECTOR 2.00 X 0 0 0 JOHN CRAWFORD DIRECTOR 2.00 X 0 0 0 ROBERT J DAGOSTINO DIRECTOR 2.00 X 0 0 0 BARBARA J HERMES DIRECTOR 2.00 X 0 0 0 ALBERT JOHNSON III DIRECTOR 2.00 X 0 0 0 CONNOR REDMAN DIRECTOR 2.00 X 0 0 0 LUKE SCHWANN DIRECTOR 2.00 X 0 0 0 KAREN VARGO DIRECTOR 2.00 X 0 0 0 RICHARD K WEISER DIRECTOR 2.00 X 0 0 0 MENGXUE XIE DIRECTOR 2.00 X 0 0 0 203063 20901 1 false false false OSBORNE ENGINEERING 1111 SUPERIOR AVE CLEVELAND OH 44114 ENGIN. SERV. 605234 RIVEREACH CONSTRUCTION 92 31ST STREET NW BARBERTON OH 44203 RESTORATION 486500 DAVEY RESOURCE GROUP 1500 N MANTUA KENT OH 44241 RESTORATION 245937 ZIEGLER METZGER LLP 1100 SUPERIOR AVE CLEVELAND OH 44114 LEGAL SERVICES 226253 RJ PLATTEN CONTRACTING CO 14490 YORK RD NORTH ROYALTON OH 44133 RESTORATION 179550 5 78835 6233655 4483481 3441528 10795971 PROJECTS AND PROGRAM INCOME 1129885 1129885 LAND SALES 531390 926500 926500 PROPERTY LEASE INCOME 18397 18397 2074782 132995 78835 132995 MISCELLANEOUS 54741 54741 54741 12925494 1203023 926500 X 96300 63558 24075 8667 382283 270179 86061 26043 44489 19713 20931 3845 36790 26049 8659 2082 9500 9500 17224 1434 15531 259 260276 214289 17867 28120 32577 14134 16493 1950 15778 7486 6728 1564 16673 13072 1888 1713 69009 69009 3299 3299 17588 15070 2518 LAND ACQ DIRECT COSTS 3382781 3382781 RESTORATION WORK EXP 3316193 3316193 LAND SALE EXPENSES 776503 776503 LAND/EASEMENT ACQ COSTS 770790 770790 1455003 1420792 19934 14277 10703056 10384351 230185 88520 1124439 1257037 496841 221387 365426 179100 31864 11968 5027608 3973 3374014 5023635 343 352 5392927 6693479 409967 564271 28454 109455 1890197 713004 2328618 1386730 X 2342612 4807921 721697 498828 3064309 5306749 5392927 6693479 X 2222438 20002 X false true X true false X 5414980 4991058 5966165 9582216 10795971 36750390 5414980 4991058 5966165 9582216 10795971 36750390 358063 36392327 148997 148997 9765 8765 239457 164716 224741 647444 37546831 8026987 0.96930 0.98970 X PART II, LINE 10 MISCELLANEOUS INCOME - 5 YR CUMULAT 373,821 GAIN ON SALE - 5 YR CUMULATIVE 273,623 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 339 2541.95 1 10 1 true 61.00 39973 true 5005123 5005123 22485 3973 18512 5023635 X 12168993 169999 169999 11998994 926500 926500 12925494 9926553 9926553 776503 776503 10703056 SCHEDULE D, PAGE 1, PART II, LINE 5 IF A LACK OF COMPLIANCE WITH THE TERMS OF A CONSERVATION EASEMENT OR ENVIRONMENTAL COVENANT IS OBSERVED, WEST CREEK CONSERVANCY PROVIDES APPROPRIATE NOTICE OF THE NONCOMPLIANCE TO THE TITLE OWNER OF THE RESTRICTED PROPERTY AND SOLICITS COOPERATIVE ACTION TO RESTORE COMPLIANCE WITH THE OBLIGATIONS SET FORTH IN THE EASEMENT OR COVENANT. IF NECESSARY, THE CONSERVANCY USES ARBITRATION, LITIGATION, OR OTHER APPROPRIATE MEANS TO SECURE COMPLIANCE. SCHEDULE D, PAGE 1, PART II, LINE 9 LAND THAT IS PERMANENTLY RESTRICTED FOR CONSERVATION, EASEMENTS, AND COVENANTS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE GENERALLY RECOGNIZED AT A VALUE OF 1 PER PERMANENT PARCEL NUMBER (PPN) ON THE STATEMENTS OF FINANCIAL POSITION (INCLUDING DEVELOPMENT RIGHTS). MANAGEMENT CLASSIFIES THESE ACQUISITIONS AS A "COLLECTION," AS DEFINED IN ASC TOPIC 958, DUE TO ITS INTENT TO HOLD THESE ASSETS IN PERPETUITY FOR CONSERVATION PURPOSES. BECAUSE MANAGEMENT BELIEVES THE VALUE OF THESE PARCELS HAS BEEN IMPAIRED, AS DEFINED IN ASC TOPIC 360, AT ACQUISITION DUE TO THE RESTRICTIVE COVENANTS PLACED ON THESE PARCELS, DIRECT COSTS ASSOCIATED WITH THE ACQUISITION OF LAND, EASEMENTS, OR COVENANTS ARE EXPENSED IN THE YEAR INCURRED. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. REFER TO FOOTNOTE 9 FOR DETAILS ON THE 2023 ACTIVITIES THAT GENERATED UNRELATED BUSINESS INCOME. FOOTNOTE 9: FOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION INCURRED UNRELATED BUSINESS INCOME TAX (UBIT) EXPENSE AMOUNTING TO 45,000. THIS TAX PERTAINS TO INCOME GENERATED FROM ACTIVITIES THAT ARE NOT SUBSTANTIALLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE, AS OUTLINED IN INTERNAL REVENUE CODE (IRC) SECTION 512. DURING THE YEAR, THE ORGANIZATION ENGAGED IN THE SALE OF RESIDENTIAL DEVELOPMENT LOTS. THIS ACTIVITY RESULTED IN GROSS INCOME OF APPROXIMATELY 930,000 AND DIRECT EXPENSES AND COSTS BASIS OF 760,000, LEADING TO A NET TAXABLE INCOME PRIOR TO INDIRECT ALLOCATIONS OF 170,000. THE UBIT IS CALCULATED BASED ON THE NET INCOME DERIVED FROM THE AFOREMENTIONED UNRELATED BUSINESS ACTIVITIES. THE TAXABLE AMOUNT IS SUBJECT TO THE CORPORATE INCOME TAX RATES AS PRESCRIBED BY THE IRC. FOR 2023, THE INCOME TAX RATE IS 21%. THE UBIT EXPENSE HAS BEEN RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AS A SEPARATE LINE ITEM UNDER THE CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES. MANAGEMENT IS COMMITTED TO ONGOING MONITORING OF UNRELATED BUSINESS ACTIVITIES TO ENSURE COMPLIANCE WITH ALL APPLICABLE TAX REGULATIONS AND TO MINIMIZE THE FINANCIAL IMPACT OF UBIT ON THE ORGANIZATION'S RESOURCES. SCHEDULE D, PAGE 4, PART XI, LINE 2D UBI EST. AUDIT OVER ACTUAL 990T 20,002 GAIN ON SALE OF LAND 149,997 SCHEDULE D, PAGE 4, PART XI, LINE 4B GROSS LAND SALES NET ON FINANCIALS 926,500 SCHEDULE D, PAGE 4, PART XII, LINE 4B LAND SALE EXPENSES NET ON FINANCIALS 776,503 SPECIAL EVENTS 211830 78835 132995 34667 13588 47104 3400 34236 211830 78835 132995 34667 13588 47104 3400 34236 132995 X 9 4354523 APPRAISED VALUE X MISC GOODS 1 122646 FMV X EASEMENTS 2 2 GAAP MEASUREMENT 2 false true false FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO ENRICH THE LIVES OF ALL PEOPLE IN NORTHEAST OHIO BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE OF OUR REGION'S LANDS AND WATERS, AND EXPANDING OPPORTUNITIES TO CONNECT PEOPLE FROM ALL CULTURES TO EXPERIENCE NATURE AND DISCOVER OUR GREAT OUTDOORS. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEER HOURS DONATED FOR LANDSCAPING, PROPERTY UPKEEP, AND OTHER SERVICES TOTALLED 1,558 IN 2023. FORM 990, PAGE 2, PART III, LINE 2 SEE SCHEDULE R AND FORM 990T FOR SIGNIFICANT PROGRAM SERVICES NOT LISTED ON PRIOR YEAR'S FORM 990. FORM 990, PAGE 2, PART III, LINE 4A WEST CREEK CONSERVANCY'S ROLE IN THE COMMUNITY AND REGION IS UNIQUE, AS IT TAKES A WATERSHED APPROACH WITH RESPECT TO LAND CONSERVATION, STREAM/WETLAND RESTORATION, AND TRAIL/GREENWAY DEVELOPMENT. NORTHEAST OHIO HAS A STORIED PAST OF DEVELOPMENT AND HAS OFTEN BEEN A POSTER CHILD OF ENVIRONMENTAL CHANGE. WHERE A RIVER ONCE CAUGHT FIRE AND POLLUTION WAS NATIONAL FRONT-PAGE NEWS, WE NOW HAVE ONE OF THE MOST VISITED NATIONAL PARKS IN THE COUNTRY, A VAST NETWORK OF METROPARKS/PARK DISTRICTS, A 100- MILE WATER TRAIL, A HANDFUL OF NATIONALLY SIGNIFICANT 'SCENIC RIVERS', A REGIONALLY COLLABORATIVE NETWORK OF WATERSHED GROUPS, AND STORY AFTER STORY OF HABITAT RECOVERY. THOUGHWE STILL HAVE MUCH WORK TO DO WEST CREEK IS A HYBRID LAND CONSERVATION AND WATERSHED RESTORATION ORGANIZATION - ACQUIRING LAND (INCLUDING HIGH QUALITY AND COMPLETELY DEGRADED AREAS); RESTORING ECOLOGICAL FUNCTIONALITY (STREAMS, WETLANDS, OPEN MEADOWS, FOREST LANDS, AS WELL AS BROWNFIELDS); RETROFITTING THE BUILT ENVIRONMENT (OFTEN REMOVING UNSUSTAINABLE DEVELOPMENT, RECLAIMING NATURAL AREAS OR INSTALLING GREEN INFRASTRUCTURE OR OTHER STORMWATER CONTROL MECHANISMS); BUILDING TRAIL AND GREENWAY NETWORKS IN ORDER TO CONNECT PEOPLE TO THESE SPECIAL PLACES; AND ENGAGING MUNICIPALITIES, STAKEHOLDERS, POLICY MAKERS, OR OTHER PARTNERS IN ORDER TO IMPLEMENT SUSTAINABLE PRACTICE AND POLICY. THIS IS WHAT WE REFER TO AS A 'HEADWATERS-TO-CONFLUENCE APPROACH'. WEST CREEK IS REGULARLY FILLING A SPECIFIC ROLE: HELPING PARTNERS ACQUIRE LAND, POSSIBLY ON AN INTERIM BASIS, AND SOMETIMES PRE-ACQUIRING BEFORE THE OPPORTUNITY IS LOST. WE PRIDE OURSELVES ON PARTNERSHIP. ONE OF THE LARGEST, AND MOST RECENT, EXAMPLES OF SUCH IS A PROJECT REFERRED TO AS IRISHTOWN BEND - A 23+ ACRE RECLAMATION INITIATIVE IN THE HEART OF DOWNTOWN CLEVELAND ALONG A HALF MILE OF THE CUYAHOGA RIVER, WHICH MADE SIGNIFICANT STRIDES IN TERMS OF ITS TRANSFORMATION IN 2023. THIS ORGANIZATION WAS ABLE TO ORCHESTRATE A SERIES OF COMPLEX TRANSACTIONS TO GAIN OWNERSHIP OF THE AREA SO THAT ITS PARTNERS COULD ACCELERATE AND IMPLEMENT A TRULY TRANSFORMATIVE AND NECESSARY PROJECT. OUR ROLE HELPED CATALYZE A NEARLY 100M PROJECT THAT WILL CHANGE THE FACE OF THE RIVER AND PROVIDES NEEDED URBAN PARK, GREENSPACE, AND OUTDOOR RECREATION OPPORTUNITIES TO A DENSE URBAN COMMUNITY. WITH A SMALL STAFF, OUR WATERSHED AND CONSERVATION SERVICES STRETCH BEYOND A DOZEN COUNTIES IN NORTHEAST OHIO. EMPLOYING OUR PARTNERSHIP APPROACH, WE ARE ASSISTING TRUMBULL COUNTY METRO PARKS WITH CREATING AND RESTORING A 200-ACRE AREA WITHIN KINSMAN SWAMP; ASSISTING CLEVELAND METROPARKS IN EXPANDING WEST CREEK RESERVATION BY 100+ ACRES, WHILE DEVELOPING 2+ MILES OF NEW TRAIL SYSTEM; ASSISTING BROADVIEW HEIGHTS IN PROTECTING VITAL RIPARIAN CORRIDORS ALONG CHIPPEWA CREEK; COORDINATING A SIGNIFICANT CONSERVATION INITIATIVE ALONG POND-BROOK/TINKER'S CREEK IN THE CITY OF REMINDERVILLE; ASSISTING RICHLAND PARK DISTRICT WITH THE PRESERVATION/RESTORATION OF OVER 200 ACRES IN THE CLEAR FORK WATERSHED; COORDINATING THE CONSERVATION/RESTORATION AND REDEVELOPMENT OF NEARLY 100 ACRES WITHIN THE CITY OF TWINSBURG AND TWINSBURG TOWNSHIP; SUPPORTING COMMUNITY-INITIATED CONSERVATION WITHIN THE CITIES OF BROADVIEW HEIGHTS/BRECKSVILLE TO PROTECT THE HEADWATERS OF FURNACE RUN AND BALDWIN CREEK; CATALYZING RESOURCES OF THE CITY OF PARMA AND NEORSD ALONG BALDWIN CREEK LEADING TO MILES OF PROTECTED STREAM CORRIDOR; AND SO MUCH MORE. IN 2023 ALONE, WE HAD OVER 6M IN STREAM/WETLAND RESTORATION PROJECTS ON THE GROUND IN 5 COUNTIES - ASSISTING PARK DISTRICTS AND A PLETHORA OF OTHER STAKEHOLDERS. THESE PROJECTS MAY APPEAR DISCONNECTED AT FIRST GLANCE, BUT BY APPLYING A STRATEGIC WATERSHED APPROACH, THESE CORRIDORS IN MANY CIRCUMSTANCES BECOME CONNECTED OR OTHERWISE PART OF A LARGER INITIATIVE. WITH RESPECT TO OUR CONSERVATION INITIATIVES, THE ORGANIZATION DOES NOT PURSUE PROJECTS BASED SOLELY ON A THRESHOLD OF ACREAGE OR OTHER HARD AND FAST MEASURABLES, BUT RATHER A MYRIAD OF FACTORS THAT REFLECT THE MISSION- CENTRIC FOCUS OF OUR WORK. FOR EXAMPLE, WHEREAS 300+ ACRES OF HIGH-QUALITY WETLAND IS EXTREMELY IMPORTANT FOR THE ECOSYSTEM OR WATERSHED, A 5-ACRE PARCEL IN AN URBAN AREA IS EQUALLY IMPORTANT BY CONNECTING THOUSANDS OF PEOPLE TO GREEN SPACES ON A DAILY BASIS. IT IS FOR THIS REASON THAT THE ORGANIZATION TAKES A HEADWATERS-TO-CONFLUENCE APPROACH IN CARRYING OUT ITS MISSION. WEST CREEK'S ENTERING ITS 27TH YEAR OF PROTECTING-RESTORING THESE AMAZING PLACES AND WE'RE PROUD THAT WE'VE BEEN ABLE TO MAINTAIN THE VISION OF OUR FOUNDERS OF 'MAKING NATURE YOUR NEIGHBOR' - AND WHERE CAPACITY ONCE LIMITED US TO THE WEST CREEK VALLEY, WE ARE HUMBLED THAT WE CAN NOW SERVE CONSTITUENTS IN OVER A DOZEN COUNTIES IN NORTHEAST OHIO AND BEYOND (INCLUDING THE LAKE ERIE AND OHIO RIVER WATERSHEDS). WE INVITE YOU TO HELP WEST CREEK CONSERVANCY CONTINUE WITH ITS MISSION. WE ARE PROUD OF THE VAST NETWORK OF PARTNERS THAT WE GET TO WORK WITH AND THE FACT THAT OUR WORK HAS A GENERATIONAL IMPACT - AND YOU TOO, CAN BE A PART OF THAT LEGACY. THROUGH DIRECT FINANCIAL GIFTS, ATTENDING MEETINGS, HIKES, TOURS, EVENTS, CONSERVING YOUR LAND, OR VOLUNTEERISM - THERE ARE SO MANY WAYS TO SUPPORT WEST CREEK A GIFT NOW MAKES A LASTING DIFFERENCE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO FINANCE STAFF, EXECUTIVE DIRECTOR AND FINANCE COMMITTEE TO REVIEW AND IS THEN REVISED AS NEEDED, FOLLOWING WHICH A RECOMMENDATION OF APPROVAL IS MADE TO THE BOARD. THE BOARD THEN HAS FINAL REVIEW OF THE 990 AND APPROVES IT FOR FILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR, ALL BOARD AND STAFF MEMBERS ARE REQUIRED TO REVIEW AND PLEDGE COMPLIANCE TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES IT CLEAR THAT ALL DECISIONS OF THE BOARD MEMBERS AND EMPLOYEES ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUIRES BOARD MEMBERS AND STAFF TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIAL OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. THE ORGANIZATION'S EMPLOYEES ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A VENDOR. IF A POTENTIAL OR ACTUAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE ISSUE IS MITIGATED. THE BOARD AND ORGANIZATION TAKES THE APPROPRIATE STEPS TO MANAGE THE MITIGATION OF THE CONFLICT OF INTEREST AND UPHOLDS THE LETTER AND SPIRIT OF THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARISON TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S CURRENT GOVERNING DOCUMENTS, FORM 990, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE PUBLIC INSPECTION VERSION OF THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICLY ACCESSIBLE WEBSITES. FORM 990, PART IX, LINE 24E BARGAIN SALES 702,000 0 0 LOSS ON LAND DISPOSITION 424,266 0 0 LAND DONATION 125,012 0 0 CONTRACT SERVICES - PROP 103,821 2,500 0 UNRELATED BUS. INCOME TAX 45,000 0 0 ENVIRONMENTAL OUTREACH 8,537 12,481 4,791 MEMBERSHIP EXPENSE 3,945 3,945 9,486 RETURN UNUSED GRANT FUNDS 7,679 0 0 CASH DONATIONS 0 1,008 0 BAD DEBT 532 0 0 TOTAL 1,420,792 19,934 14,277 FORM 990, PART XI, LINE 9 UBI EST. AUDIT OVER ACTUAL 990T 20,002 GAIN ON SALE OF LAND 149,997 GROSS LAND SALES NET ON FINANCIALS -926,500 LAND SALE EXPENSES NET ON FINANCIALS 776,503 TOTAL 20,002 RIVERBED WEST LLC PO BOX 347113 CLEVELAND OH 44134 822295824 LAND HOLD OH 636720 6721 N/A RIVERBED 007 LLC PO BOX 347113 CLEVELAND OH 44134 822278255 LAND HOLD OH 1530 N/A RIVERBED 003 LLC PO BOX 347113 CLEVELAND OH 44134 822248113 LAND HOLD OH 996 N/A RIVERBED 002 LLC PO BOX 347113 CLEVELAND OH 44134 822235019 LAND HOLD OH 6434 N/A RIVERBED 001A LLC PO BOX 347113 CLEVELAND OH 44134 822270353 LAND HOLD OH 3093 N/A CUYAHOGA RECLAMATION LLC PO BOX 347113 CLEVELAND OH 44134 832699190 LAND HOLD OH 176693 215797 N/A CREEKSIDE LEDGES LLC PO BOX 347113 CLEVELAND OH 44134 341859064 RES DEVEL OH 759806 1346066 N/A VBR LAND LLC PO BOX 347113 CLEVELAND OH 44134 341859064 LAND HOLD OH 1684430 N/A SCHEDULE R THE ENTITIES LISTED ABOVE (EXCEPT FOR CUYAHOGA RECLAMATION LLC, VBR LAND LLC, AND CREEKSIDE LEDGES LLC,) WERE CREATED AS SUBSIDIARIES OF WEST CREEK CONSERVANCY ("WCC") TO HOLD FEE SIMPLE INTEREST IN CERTAIN LANDS LOCATED IN THE FLATS AREA OF CLEVELAND, OHIO. ALL ACTIVITIES OF THESE ENTITIES ARE TRANSACTED BY THE BOARD AND STAFF OF WCC. COST-SHARING FOR SERVICES RENDERED AND THIRD PARTY PASS-THROUGH IS DEFINED IN A MASTER INTERCOMPANY SERVICES AGREEMENT BY AND BETWEEN WCC AND THE SUBSIDIARIES. IN 2018, THE ORGANIZATION CREATED CUYAHOGA RECLAMATION LLC TO HOLD A DONATION OF UNIMPROVED LAND (10 PARCELS) LOCATED IN INDEPENDENCE, OHIO. FAIR MARKET VALUE OF THE LAND (FORMERLY KNOW A "HAYDITE MINE"), AS PROVIDED FOR IN AN INDEPENDENT APPRAISAL, AMOUNTED TO 21,100,000. THE LAND RECEIVED IS NOT DEED-RESTRICTED AND THE ORGANIZATION'S POLICY IS TO RECORD "LAND - TRADE" AT ITS FAIR MARKET VALUE. HOWEVER, GIVEN THE FACT THAT THE PROPERTY IS ADJACENT TO THE CUYAHOGA VALLEY NATIONAL PARK, IT IS MANAGEMENT'S INTENT TO RESTORE THE LAND TO ITS ORIGINAL STATE IN PERPETUITY. GIVEN THE FACTS AND CIRCUMSTANCES DESCRIBED ABOVE, MANAGEMENT HAS REDUCED THE RECOGNIZED VALUE OF THE LAND TO 1. VBR LLC, A SUBSIDIARY OF WCC, WAS CREATED IN 2023 TO HOLD FEE OF CERTAIN LANDS LOCATED BETWEEN E. SCHAAF ROAD AND THE CUYAHOGA RIVER IN THE VILLAGE OF BROOKLYN HEIGHTS. ALSO ADJACENT TO THE PROPERTY OWNED IN VBR, LLC IS THE ANTICIPATED FUTURE LINE OF THE CUYAHOGA VALLEY SCENIC RAILROAD. VBR LLC WAS DESIGNED TO TEMPORARILY HOLD FEE SIMPLE INTEREST OF THE PROPERTY UNTIL LARGER LAND ASSEMBLAGE AROUND THE RIVER AND RAIL CAN BE COMPLETED. CREEKSIDE LEDGES LLC, A SUBSIDIARY OF WCC, WAS CREATED IN 2022 TO HOLD CERTAIN LANDS LOCATED OFF HADDEN ROAD WITHIN TWINSBURG TOWNSHIP. THIS INCLUDED LAND THAT WAS PROPOSED FOR RESIDENTIAL REDEVELOPMENT AND WAS BIFURCATED FROM THE ADJACENT CONSERVATION LAND ACQUIRED AND PRESERVED BY WCC. CREEKSIDE LEDGES WAS INTENDED TO HOLD FEE SIMPLE INTEREST, READY THE ASSOCIATED PROPERTY FOR DEVELOPMENT, AND DISPOSE OF IT IN INCREMENTAL TRANSFERS TO A RESIDENTIAL BUILDER. CREEKSIDE LEDGES CONTRACTED WITH A 'DEVELOPMENT' MANAGER TO SEE THROUGH ALL DEVELOPMENT ENTITLEMENTS PRIOR TO TRANSFER TO THE RESIDENTIAL BUILDER. SEPARATING, YET SIMULTANEOUSLY ACQUIRING, THE 'DEVELOPMENT' LAND AND 'CONSERVATION' LAND WAS IN EFFECT THE ONLY WAY TO ENSURE THE LARGER PORTION OF THE PROPERTY (E.G. 77+ ACRES) WAS PRESERVED IN PERPETUITY AND THE ~11 ACRES WAS 'REDEVELOPED' IN A RESIDENTIAL FASHION AS DESIRED BY THE COMMUNITY.