Lookout Mountain Conservancy FY2020 filing

Tax-deductible

Chattanooga, TN501(c)(3)EnvironmentEIN 62-1460535Revenue $946K in FY2020

On file with the IRSlookoutmountainconservancy.org3085 Broad St, 37408-3084 · Chattanooga, TNTax-exempt since May 1992Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Lookout Mountain Conservancy is to protect Lookout mountain's scenic, historic and ecological resources through conservation, advocacy, recreation, and education, for current and future generations

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$119K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $214K a year · 24% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$119K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$30K
0.9% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 23 voting members
Looks good: 22 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$946K
Spent
$514K
To programs
80%
Net assets
$3.2M
By yearFY2020–FY2024
Revenue
$946K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$946K
FY2021$794K
FY2022$1.1M
FY2023$759K
FY2024$859K
Expenses
$514K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$514K
FY2021$556K
FY2022$718K
FY2023$800K
FY2024$758K
Net assets
$3.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.2M
FY2021$3.4M
FY2022$3.7M
FY2023$3.7M
FY2024$3.8M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $410K Management & general 15% · $79K Fundraising 5% · $25K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

25 people listed on the 990; $119K paid to officers and key staff.

Part VII, Section A · reportable compensation
$100,500Pt VII · Sec A
Bookkeeper
$18,754Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Robyn Carlton’s $110K as President/Ce is at the 86th percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2020
Robyn Carlton$110,415$115,000$115,000$100,500
Clair Sauer—$70,900——
Holly Odell—$44,081——
Carol Weaver———$18,754

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Protects Lookout Mountain's natural and historic sites through conservation and education.

Questions for Lookout Mountain Conservancy

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Provided by the organization

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1 program · $410K · in their own filed words · FY2020
01

Continued to protect and conserve lookout mountain's natural resources for scenic, historical, ecological and recreational purposes; assisted landowners in ongoing stewardship and conservation efforts; partnered with howard high school and youth groups to run a nationally recognized program using lookout mountain as an out-door classroom…

$410Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$946K
Ln 12
Gifts and grantsLn 1h$883K
Other incomeLn 4–11$62K
Investment incomeLn 3$67
Money outPt IX
$514K
Ln 25
Programscol B$410K
Managementcol C$79K
Fundraisingcol D$25K
Owns and owesPt X
$3.2M
net assets · Ln 32
Cash and savingsLn 1–2$437K
Total assetsLn 16$3.2M
LiabilitiesLn 26$30K
PeoplePt VI, VII
25
listed · VII A
PaidVII A2
Voting boardVI 1a23
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$883K
Noncash giftsLn 1g$34
Fundraising eventsLn 1c$11K
Investment incomeLn 3$67
Other incomeLn 4–11$62K
Total revenueLn 12$946K
Assets in detailPt X, end of year
CashLn 1$437K
Cash and savings togetherLn 1–2$437K
Land, buildings, equipmentLn 10c$2.7M
Total assetsLn 16$3.2M
LiabilitiesLn 26$30K
Net assetsLn 32$3.2M
OperationsPt I, VI
EmployeesI 526
VolunteersI 61,200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$284K$437K
Land, buildings, equipmentLn 10c$2.4M$2.7M
Total assetsLn 16$2.8M$3.2M
LiabilitiesLn 26$16K$30K
Net assetsLn 32$2.8M$3.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$119K$68K$35K$16K
Other salaries and wagesLn 7$130K$129K$735
Payroll taxesLn 10$20K$20K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$30K$26K$4K
Office expensesLn 13$5K$1K$3K$220
OccupancyLn 16$23K$23K
TravelLn 17$16K$11K$723$4K
Depreciation, depletion and amortizationLn 22$28K$28K
InsuranceLn 23$15K$15K$77
Other expenses (24a–d)Ln 24$113K$108K$2K$4K
All other expensesLn 24e$8K$4K$3K$78
Total functional expensesLn 25$514K$410K$79K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $859K$758K$101K$3.8M 990 PDF
FY2023 $759K$800K−$40K$3.7M 990 PDF
FY2022 $1.1M$718K$339K$3.7M 990 PDF
FY2021 $794K$556K$238K$3.4M 990 PDF
FY2020 Viewing $946K$514K$431K$3.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $945,587 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $636,600$883,207
I-9 Program service revenue$0
I-10 Investment incomePrior year $15,079$67
I-11 Other revenue$62,313
I-12 Total revenuePrior year $651,679$945,587
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $262,263$268,954
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $258,783$245,435
I-18 Total expensesPrior year $521,046$514,389
I-19 Revenue less expensesPrior year $130,633$431,198
Part VI · Governance 22 of 23 board members independent, 1 to look at
VI-1a Voting members of the governing body23
VI-1b Independent voting members22
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $945,587 across 7 lines filed
VIII-1c Fundraising events$11,282
VIII-1f All other contributions, gifts and grants$871,925
VIII-1g Noncash contributions (included above)$34
VIII-1h Total contributions, gifts and grants$883,207
VIII-3 Investment incomeRelated to mission $67$67
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $62,313$62,313
VIII-12 Total revenueRelated to mission $62,380$945,587
Part IX · Statement of functional expenses $514,389 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $68,458 · Management $34,770 · Fundraising $16,026$119,254
IX-7 Other salaries and wagesPrograms $129,243 · Fundraising $735$129,978
IX-10 Payroll taxesPrograms $19,722$19,722
IX-11c Accounting feesManagement $8,654$8,654
IX-11g Other fees for servicesPrograms $25,961 · Management $4,155$30,116
IX-13 Office expensesPrograms $1,481 · Management $3,078 · Fundraising $220$4,779
IX-16 OccupancyManagement $22,575$22,575
IX-17 TravelPrograms $10,698 · Management $723 · Fundraising $4,081$15,502
IX-22 Depreciation, depletion and amortizationPrograms $28,056$28,056
IX-23 InsurancePrograms $14,753 · Management $77$14,830
IX-24 Other expenses (24a–d)Programs $107,533 · Management $1,838 · Fundraising $3,779$113,150
IX-24e All other expensesPrograms $4,488 · Management $3,207 · Fundraising $78$7,773
IX-25 Total functional expensesPrograms $410,393 · Management $79,077 · Fundraising $24,919$514,389
Part X · Balance sheet $3,215,403 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $284,315$436,709
X-3 Pledges and grants receivableStart of year $50,000$50,000
X-10c Land, buildings and equipment, netStart of year $2,359,861$2,728,694
X-16 Total assetsStart of year $2,769,393$3,215,403
X-17 Accounts payable and accrued expensesStart of year $15,625$30,437
X-26 Total liabilitiesStart of year $15,625$30,437
X-27 Net assets without donor restrictionsStart of year $2,044,650$2,440,835
X-28 Net assets with donor restrictionsStart of year $709,118$744,131
X-32 Total net assets or fund balancesStart of year $2,753,768$3,184,966
X-33 Total liabilities and net assetsStart of year $2,769,393$3,215,403
Part XI · Reconciliation of net assets $3,184,966 net assets at year end
XI-1 Total revenue$945,587
XI-2 Total expenses$514,389
XI-3 Revenue less expenses$431,198
XI-4 Net assets at start of year$2,753,768
XI-10 Net assets at end of year$3,184,966

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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