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Land Use Resource Center

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Environmental Quality, Protection and Beautification / Management & Technical Assistance (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$305k (2023)

Expenses
$363k (2023)

Total Assets
$1.63M (2023)

Total Liabilities
$73.6k (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$304,550
Expenses
$362,519
Net Income
-$57,969
Net Assets
$1,553,569
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $344,389
> 100%
Investment Income $32,775
10.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$75,942
Net Inventory Sales $0
Other Revenue $3,328
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $257,897
71.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,627,164
Total Liabilities $73,595
Net Assets $1,553,569
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $170,000 $0 $53,642
Debra J Pentz (Director) $88,750 $0 $28,005
James T Flynn (Treasurer (To 9/2023)) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$87,270
Expenses
$275,433
Net Income
-$188,163
Net Assets
$1,380,667
Notable Sources of Revenue Percent of Total Revenue
Contributions $635
0.7%
Program Services $40,610
46.5%
Investment Income $48,597
55.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$5,348
Net Inventory Sales $0
Other Revenue $2,776
3.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $151,781
55.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,488,767
Total Liabilities $108,100
Net Assets $1,380,667
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $57,500 $0 $36,780
Debra J Pentz (Director) $25,000 $0 $20,991
James T Flynn (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$345,452
Expenses
$283,152
Net Income
$62,300
Net Assets
$1,867,613
Notable Sources of Revenue Percent of Total Revenue
Contributions $77,417
22.4%
Program Services $223,513
64.7%
Investment Income $41,379
12.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $463
0.1%
Net Inventory Sales $0
Other Revenue $2,680
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $230,936
81.6%
Professional Fundraising Fees $0
Other Salaries and Wages $6,473
2.3%
Assets/Debt
Total Assets $1,911,942
Total Liabilities $44,329
Net Assets $1,867,613
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $103,500 $0 $54,581
Debra J Pentz (Director) $45,000 $0 $23,731
James T Flynn (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$132,786
Expenses
$309,300
Net Income
-$176,514
Net Assets
$1,736,286
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $90,775
68.4%
Investment Income $29,415
22.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $496
0.4%
Net Inventory Sales $0
Other Revenue $12,100
9.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $225,596
72.9%
Professional Fundraising Fees $0
Other Salaries and Wages $10,804
3.5%
Assets/Debt
Total Assets $1,806,103
Total Liabilities $69,817
Net Assets $1,736,286
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $114,103 $0 $54,342
Debra J Pentz (Director) $45,000 $0 $22,150
James T Flynn (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$359,457
Expenses
$290,574
Net Income
$68,883
Net Assets
$1,929,190
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $308,960
86.0%
Investment Income $50,497
14.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $227,671
78.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,954,804
Total Liabilities $25,614
Net Assets $1,929,190
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $139,720 $0 $26,972
Debra J Pentz (Director) $50,000 $0 $10,979
James T Flynn (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$266,655
Expenses
$292,414
Net Income
-$25,759
Net Assets
$1,714,476
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $213,123
79.9%
Investment Income $53,506
20.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $26
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $230,931
79.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,739,789
Total Liabilities $25,313
Net Assets $1,714,476
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $141,640 $0 $26,888
Debra J Pentz (Director) $50,000 $0 $12,402
James T Flynn (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$361,002
Expenses
$260,392
Net Income
$100,610
Net Assets
$1,852,506
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $301,481
83.5%
Investment Income $44,943
12.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $14,578
4.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $175,882
67.5%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,870,307
Total Liabilities $17,801
Net Assets $1,852,506
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $145,000 $0 $22,549
Debra J Pentz (Director) $8,333 $0 $0
James T Flynn (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$87,019
Expenses
$246,316
Net Income
-$159,297
Net Assets
$1,684,597
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $32,730
37.6%
Investment Income $57,717
66.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$3,428
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $163,627
66.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $1,702,488
Total Liabilities $17,891
Net Assets $1,684,597
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $133,805 $0 $29,821
James T Flynn (Treasurer) $0 $0 $0
Debra J Pentz (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$230,540
Expenses
$293,942
Net Income
-$63,402
Net Assets
$1,836,746
Notable Sources of Revenue Percent of Total Revenue
Contributions $50
0.0%
Program Services $174,171
75.5%
Investment Income $64,714
28.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$11,895
Net Inventory Sales $0
Other Revenue $3,500
1.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $155,358
52.9%
Professional Fundraising Fees $0
Other Salaries and Wages $25,000
8.5%
Assets/Debt
Total Assets $1,854,747
Total Liabilities $18,001
Net Assets $1,836,746
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $121,250 $0 $34,108
James T Flynn (Treasurer) $0 $0 $0
Debra J Pentz (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$323,129
Expenses
$372,211
Net Income
-$49,082
Net Assets
$1,920,792
Notable Sources of Revenue Percent of Total Revenue
Contributions $50
0.0%
Program Services $231,733
71.7%
Investment Income $79,534
24.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $11,812
3.7%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $170,207
45.7%
Professional Fundraising Fees $0
Other Salaries and Wages $60,000
16.1%
Assets/Debt
Total Assets $2,009,742
Total Liabilities $88,950
Net Assets $1,920,792
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $115,000 $0 $55,206
James T Flynn (Treasurer) $0 $0 $0
Debra J Pentz (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$316,589
Expenses
$393,587
Net Income
-$76,998
Net Assets
$1,992,065
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $219,562
69.4%
Investment Income $70,157
22.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $26,870
8.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $165,526
42.1%
Professional Fundraising Fees $0
Other Salaries and Wages $60,000
15.2%
Assets/Debt
Total Assets $2,019,642
Total Liabilities $27,577
Net Assets $1,992,065
Compensation
Key Employees and Officers Compensation Related Other
Michael D Strugar (President) $115,000 $0 $50,526
James T Flynn (Treasurer) $0 $0 $0
Debra J Pentz (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$401,135
Expenses
$372,099
Net Income
$29,036
Net Assets
$2,081,872
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $317,821
79.2%
Investment Income $63,173
15.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $20,141
5.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $162,133
43.6%
Professional Fundraising Fees $0
Other Salaries and Wages $60,000
16.1%
Assets/Debt
Total Assets $2,109,482
Total Liabilities $27,610
Net Assets $2,081,872

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$632,635
Expenses
$363,169
Net Income
$269,466
Net Assets
$2,041,492
Notable Sources of Revenue Percent of Total Revenue
Contributions $100
0.0%
Program Services $555,439
87.8%
Investment Income $61,466
9.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $15,630
2.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $158,403
43.6%
Professional Fundraising Fees $0
Other Salaries and Wages $60,000
16.5%
Assets/Debt
Total Assets $2,069,103
Total Liabilities $27,611
Net Assets $2,041,492

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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