Livingston Land Conservancy Inc

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Phone

8102293290

Tax Period

2024-10-01 to 2025-09-30

Livingston Land Conservancy Inc, founded in 2001, is a micro nonprofit in the Environment sector that reported $45K in total revenue in fiscal year 2024. Revenue fell 20% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $24K, a strong 55% operating margin.

Mission

To protect the natural heritage and rural character of the greater Livingston County area by preserving quality natural areas and productive farmland. To promote an appreciation and understanding of the environment for the long term benefit of the public.

Program Service Accomplishments

Program 1

Expenses: $14,277

Land Stewardship: Perform annual monitoring on all protected properties: Reviewing full boundaries, replace/repair signage, take photographs, look for violations (then follow up on them in terms of enforcement), and look for any changes in the ecosystem. Workdays are also conducted to remove invasive species, maintain trails, etc.

Program 2

Expenses: $2,312

Public Education and Communication: Communicate with our members and the general public through our website, Facebook page, quarterly newsletters (both print and e-mail) and news releases. Hold...

Public Education and Communication: Communicate with our members and the general public through our website, Facebook page, quarterly newsletters (both print and e-mail) and news releases. Hold outings such as wildflower walks and bird hikes to both enjoy the outdoors as well as educate the public about the environment. Offer speakers and give presentations to students and the general public.

Program 3

Expenses: $1,795

Land Acquisition: Perform extensive research on lands that fit the Conservancys acquistion criteria-review various mapping, historical documents, land use, as well as biological data to determine...

Land Acquisition: Perform extensive research on lands that fit the Conservancys acquistion criteria-review various mapping, historical documents, land use, as well as biological data to determine whether a more thorough review is necessary. If it is, the Conservancy walks the land with the owner and performs a preliminary on the ground survey of the landscape. A report is developed and sent to the Board of Directors for review as to whether the land is worthy of protection. Once a decision is made to move forward, either a conservation easement is drafted following the guidelines of the Land Trust Alliance or, other documents are prepared if the land will be owned in fee. The appropriate method of land acquisition is followed in terms of due diligence and closing requirements. Once protected, boundary signs are posted and a main preserve sign is installed to show that it is either a nature preserve or a conservation easement.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $37,639

Program Service Revenue $0

Investment Income $6,943

Other Revenue $21

TOTAL REVENUE $44,603

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $18,384

Other Expenses $20,243

TOTAL EXPENSES $20,243

Year-over-Year Comparison

	2024	2023	Change
Revenue	$44,603	$55,860	-0.2%
Expenses	$20,243	$19,018	+0.1%
Net Income	$24,360	$36,842	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Paul Stavros	Director	8.00	Director	$0	$0	$0
Robert Stanford	Vice President	15.00	Officer Director	$0	$0	$0
Gary Edwards	Treasurer	10.00	Officer Director	$0	$0	$0
Marcee Wardell	Secretary	15.00	Officer Director	$0	$0	$0
Sara Thomas	President	30.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$44,603	$20,243	$1,644,772	$24,360
2024	$55,860	$19,018	$1,620,412	$36,842
2023	$167,279	$30,798	$1,583,588	$136,481
2022	$21,306	$15,378	$1,447,107	$5,928
2021	$55,750	$18,059	$1,441,179	$37,691
2020	$27,388	$12,945	$1,403,488	$14,443