Western New York Land Conservancy Inc

Nonprofit profile at a glance

EIN
223160426
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
East Aurora, NY, USA
Phone
7166871225
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Land Resources Conservation

Reported finances

Revenue
$2,878,549
Expenses
$2,706,555
Assets
$12,617,788
Liabilities
$1,872,044

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • KATHY BIELER (PRESIDENT)
  • GAIL WELLS THRU JUNE (VICE PRESIDENT)
  • JIM CLARK VP BEG AUGUST (DIRECTOR/VICE PRESIDENT)
  • MARISA RIGGI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARISA RIGGI (EXECUTIVE DIRECTOR): $147,724 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To permanently protect land with significant conservation value in western New York, for the benefit of future generations.

What it reported doing in 2024

The land conservancy worked extensively with the community and professional design consultants to create a concept plan for the riverline. The concept plan calls for the transformation of the former dl&w rail corridor into a 1.5 mile multi-use nature trail and greenway. The riverline will be an inspiring gathering place that connects people to water, nature, and one another, and it will help build a healthy, inclusive and opportunity-rich city . The concept plans; the equitable development framework, completed in 2020 with input from hundreds of community members; and continued community engagement efforts, will guide future decisions for taking the riverline from idea to reality. The land conservancy officially formed the riverline llc, a sole member managed entity on 5/11/21. The operating agreement for the riverline llc was amended to change the riverline llc from sole member to manager managed in june 2022.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 78.4%; rating input score 78
  • Fundraising efficiency: $20.52 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 4.66; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: -4.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 78.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $148K · 18 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.