ATHENS LAND TRUST INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ATHENS LAND TRUST INC (EIN 58-2154133)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2024-02-22
- IRS object ID
- 202430539349300413
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-22T15:58:04-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582647076 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESJ PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2055 SUGARLOAF CIRCLE SUITE 75 | AddressLine1Txt |
| City | DULUTH | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30097 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582154133 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ATHENS LAND TRUST INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ATHE | BusinessNameControlTxt |
| Phone | 7066130122 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 N POPE STREET | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HEATHER BENHAM | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7066130122 | PhoneNum |
| Signature | 2024-02-11 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | HEATHER | PersonFirstNm |
| Person Last | BENHAM | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRUCE J BURKHOLDER | PreparerPersonNm |
| PTIN | P02266071 | PTIN |
| Phone | 7702717422 | PhoneNum |
| Preparation | 2024-02-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | HEATHER BENHAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 N POPE STREET | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,701,786 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ATHENSLANDTRUST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | THE ATHENS LAND TRUST (ALT) IS BOTH A CONSERVATION AND COMMUNITY LAND TRUST, PROTECTING AND STEWARDING LAND FOR ENVIRONMENTAL, ECONOMIC, AND AFFORDABLE HOUSING PURPOSES. ALT PROVIDES EDUCATION OPPORTUNITIES FOR FIRST-TIME HOMEBUYERS, YOUTH THROUGH PAID JOB TRAINING OPPORTUNITIES, AND NEIGHBORHOOD RESIDENTS THROUGH ADVISORY BOARD TRAININGS. ALT SUPPORTS NEW AND BEGINNING FARMERS THROUGH INCUBATION, WORKSHOPS, CLASSES, AND ACCESS TO FARMLAND. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 49 | TotalEmployeeCnt |
| Total Volunteers | 54 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,895,896 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,097,079 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $857,209 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $752,323 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$144,151 | PYInvestmentIncomeAmt |
| CY Investment Income | -$155,406 | CYInvestmentIncomeAmt |
| CY Other Revenue | $4,769 | CYOtherRevenueAmt |
| PY Total Revenue | $3,608,954 | PYTotalRevenueAmt |
| CY Total Revenue | $2,698,765 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,175,094 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,197,655 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $10,915 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,688,329 | PYOtherExpensesAmt |
| CY Other Expenses | $1,302,289 | CYOtherExpensesAmt |
| PY Total Expenses | $2,863,423 | PYTotalExpensesAmt |
| CY Total Expenses | $2,499,944 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $745,531 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $198,821 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,139,569 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,148,639 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,716,413 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,526,662 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,423,156 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,621,977 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ATHENS LAND TRUST (ALT) IS BOTH A CONSERVATION AND COMMUNITY LAND TRUST, PROTECTING AND STEWARDING LAND FOR ENVIRONMENTAL, ECONOMIC, AND AFFORDABLE HOUSING PURPOSES. ALT PROVIDES EDUCATION OPPORTUNITIES FOR FIRST-TIME HOMEBUYERS, YOUTH THROUGH PAID JOB TRAINING OPPORTUNITIES, AND NEIGHBORHOOD RESIDENTS THROUGH ADVISORY BOARD TRAININGS. ALT SUPPORTS NEW AND BEGINNING FARMERS THROUGH INCUBATION, WORKSHOPS, CLASSES, AND ACCESS TO FARMLAND. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,014,931 | ExpenseAmt |
| Desc | AFFORDABLE HOUSING PROGRAM: ATHENS LAND TRUST PROVIDES QUALITY, AFFORDABLE HOUSING TO LOW-TO-MODERATE INCOME RESIDENTS OF ATHENS-CLARKE COUNTY, GEORGIA BY CONSTRUCTION OF NEW HOMES AND RENOVATION OF EXISTING HOMES. THE PROGRAM PRODUCES ENERGY EFFICIENT HOMES THAT REMAIN AFFORDABLE BY THE USE OF GROUND LEASES AGREEMENTS AND THE COMMUNITY LAND TRUST MODEL. ALT ALSO OFFERS THE YOUNG URBAN BUILDERS (YUB) PROGRAM WHICH PROVIDES JOB SKILLS TRAINING AND EDUCATION CENTERED AROUND RESIDENTIAL CONSTRUCTION AND RENOVATION TO YOUTH IN ATHENS-CLARKE COUNTY. ADDITIONALLY, ATHENS LAND TRUST IS A HUD APPROVED HOUSING COUNSELING AGENCY AND PROVIDES BOTH INDIVIDUAL AND GROUP EDUCATION SERVICES TO CLARKE, OCONEE, BARROW, JACKSON, ELBERT, MADISON, OGLETHORPE, WALTON AND FRANKLIN COUNTIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,215,689 | ExpenseAmt |
| Desc | OTHER COMMUNITY AND CONSERVATION PROGRAM: THIS PROGRAM STRIVES TO SUPPORT HEALTHY, VIBRANT COMMUNITIES BY PROTECTING FARMLAND AND OTHER NATURAL RESOURCES, DEVELOPING A SUSTAINABLE LOCAL FOOD SYSTEM, STRENGTHENING THE LOCAL ECONOMY AT THE NEIGHBORHOOD LEVEL, AND BUILDING KNOWLEDGE OF LOCAL FOOD ISSUES AND THE BENEFITS OF EATING FRESH, LOCAL PRODUCE. ALT ALSO OFFERS THE YOUNG URBAN FARMERS (YUF) PROGRAM AND YOUNG CONSERVATION STEWARDS (YCS) PROGRAM THAT PROVIDE JOB SKILLS TRAINING AND EDUCATION CENTERED AROUND SUSTAINABLE AGRICULTURE, ENTREPRENEURSHIP AND CONSERVATION PRACTICES TO YOUTH IN ATHENS-CLARKE COUNTY. CONSERVATION EASEMENTS - ATHENS LAND TRUST PERMANENTLY PROTECTS GREENSPACE BY ACCEPTING, MONITORING, AND ENFORCING PERMANENT CONSERVATION EASEMENTS THAT PROTECT THE LAND'S CONSERVATION VALUES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,230,620 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 69 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 49 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HEATHER BENHAM | PersonNm |
| Phone | 7066130122 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 N POPE STREET | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ENRIQUE ANDERSON | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| VANNA CURE | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WILLA FAMBROUGH | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SHERRIE HANNAH | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLEY HILL | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LARA MATHES | ||||||
| VICE PRESIDE | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SHIRLEY SHERROD | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NANCY STANGLE | ||||||
| TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HEATHER BENHAM | ||||||
| EXECUTIVE DI | 40.00 | $93,052 | $0 | $0 | Yes (X) | |
| SARAH YATES SUTHERLAND | ||||||
| PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JEFF BISHOP | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHNELLE SIMPSON | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR JOHN IVERSON | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIE THOMAS | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $93,052 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $1,980 | MembershipDuesAmt |
| Government Grants | $1,186,622 | GovernmentGrantsAmt |
| All Other Contributions | $908,477 | AllOtherContributionsAmt |
| Total Contributions | $2,097,079 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| HOME SALE | 230000 | $477,963 | $477,963 |
| OTHER | 110000 | $189,261 | $189,261 |
| RENTAL | 531110 | $59,795 | $59,795 |
| ALT FARMS | 531390 | $25,304 | $25,304 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $752,323 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$155,406 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$155,406 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,790 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $3,021 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,769 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,698,765 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $596,917 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,011,214 | TotalAmt |
| Program Services | $897,259 | ProgramServicesAmt |
| Management And General | $105,929 | ManagementAndGeneralAmt |
| Fundraising | $8,026 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,304 | TotalAmt |
| Program Services | $91,593 | ProgramServicesAmt |
| Management And General | $14,461 | ManagementAndGeneralAmt |
| Fundraising | $250 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,137 | TotalAmt |
| Program Services | $71,221 | ProgramServicesAmt |
| Management And General | $8,285 | ManagementAndGeneralAmt |
| Fundraising | $631 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,863 | TotalAmt |
| Program Services | $4,873 | ProgramServicesAmt |
| Management And General | $990 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,379 | TotalAmt |
| Program Services | $17,170 | ProgramServicesAmt |
| Management And General | $59,209 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,231 | TotalAmt |
| Program Services | $12,974 | ProgramServicesAmt |
| Management And General | $50,249 | ManagementAndGeneralAmt |
| Fundraising | $2,008 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,215 | TotalAmt |
| Program Services | $9,969 | ProgramServicesAmt |
| Management And General | $246 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,566 | TotalAmt |
| Program Services | $41,838 | ProgramServicesAmt |
| Management And General | $2,728 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,548 | TotalAmt |
| Program Services | $11,959 | ProgramServicesAmt |
| Management And General | $1,589 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,063 | TotalAmt |
| Program Services | $37,190 | ProgramServicesAmt |
| Management And General | $1,873 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| COST OF HOMES SOLD | $507,457 | $507,457 | |
| DIRECT PROGRAM COSTS | $264,548 | $264,548 | |
| REPAIRS AND MAINTENANCE | $121,984 | $121,939 | $45 |
| UTILITIES | $47,821 | $44,619 | $3,202 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,614 | TotalAmt |
| Program Services | $96,011 | ProgramServicesAmt |
| Management And General | $9,603 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,499,944 | TotalAmt |
| Program Services | $2,230,620 | ProgramServicesAmt |
| Management And General | $258,409 | ManagementAndGeneralAmt |
| Fundraising | $10,915 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,091 | BOYAmt |
| EOY | $370,811 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,584,536 | BOYAmt |
| EOY | $1,513,551 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,959 | BOYAmt |
| EOY | $630,949 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,846 | BOYAmt |
| EOY | $28,857 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,776 | BOYAmt |
| EOY | $582,056 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,236 | BOYAmt |
| EOY | $11,464 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $913,108 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $132,061 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $794,596 | BOYAmt |
| EOY | $781,047 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,337,975 | BOYAmt |
| EOY | $1,202,280 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,385,554 | BOYAmt |
| EOY | $4,027,624 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,139,569 | BOYAmt |
| EOY | $9,148,639 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,967 | BOYAmt |
| EOY | $97,325 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,010 | BOYAmt |
| EOY | $45,127 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,154 | BOYAmt |
| EOY | $36,632 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,015,506 | BOYAmt |
| EOY | $765,522 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,776 | BOYAmt |
| EOY | $582,056 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,716,413 | BOYAmt |
| EOY | $1,526,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,125,909 | BOYAmt |
| EOY | $898,693 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,297,247 | BOYAmt |
| EOY | $6,723,284 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,423,156 | BOYAmt |
| EOY | $7,621,977 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,139,569 | BOYAmt |
| EOY | $9,148,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $198,821 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,564,529 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,911,323 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,106,181 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,895,896 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,097,079 | CurrentTaxYearAmt |
| Total | $10,575,008 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,564,529 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,911,323 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,106,181 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,895,896 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,097,079 | CurrentTaxYearAmt |
| Total | $10,575,008 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $10,575,008 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $82,764 | CurrentTaxYearMinus2YearsAmt |
| Total | $82,764 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,657,772 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,180,865 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99220 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99170 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Total Easements | 110 | TotalEasementsCnt |
| Total Acreage | 19701.00 | TotalAcreageCnt |
| Modified Easements | 1 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 563.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $38,272 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,202,280 | BeginningYearBalanceAmt |
| Contributions | $84,567 | ContributionsAmt |
| Investment Earnings Or Losses | -$213,518 | InvestmentEarningsOrLossesAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,160,185 | BeginningYearBalanceAmt |
| Contributions | $89,500 | ContributionsAmt |
| Investment Earnings Or Losses | $109,537 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $6,052 | AdministrativeExpensesAmt |
| End Year Balance | $1,353,170 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $947,619 | BeginningYearBalanceAmt |
| Contributions | $102,300 | ContributionsAmt |
| Investment Earnings Or Losses | $114,644 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $4,378 | AdministrativeExpensesAmt |
| End Year Balance | $1,160,185 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $703,083 | BeginningYearBalanceAmt |
| Contributions | $131,000 | ContributionsAmt |
| Investment Earnings Or Losses | $118,575 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $347 | OtherExpendituresAmt |
| Administrative Expenses | $4,692 | AdministrativeExpensesAmt |
| End Year Balance | $947,619 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $514,238 | OtherCostOrOtherBasisAmt |
| Book Value | $514,238 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $378,488 | OtherCostOrOtherBasisAmt |
| Depreciation | $109,219 | DepreciationAmt |
| Book Value | $269,269 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,382 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,842 | DepreciationAmt |
| Book Value | -$2,460 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $781,047 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| AFFORDABLE HOUSING PROG PROPERTIES | $3,756,650 |
| GROUND LEASE, NET | $270,974 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,027,624 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NOTE PAYABLE FIRST AMER BK FHLB | Desc |
| Amt | $582,056 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $582,056 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | ORGANIZATION HAS A WRITTEN POLICY REGARDING PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVAITON EASMENTS. |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | CONSERVATION EASEMENTS: EASEMENTS ACQUIRED BY THE ORGANIZATION ARE CONSERVATION EASEMENTS AND REPRESENT NUMEROUS RESTRICTIONS OVER THE USE AND DEVELOPMENT OF LAND NOT OWNED BY THE ORGANIZATION. AS THESE EASEMENTS HAVE NO MARKETABLE VALUE, THEY ARE NOT RECORDED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. ALL EASEMENTS ACQUIRED BY PURCHASE ARE EXPENSED AS DEVELOPMENT RIGHTS ON THE STATEMENT OF FUNCTIONAL EXPENSES. |
| SCHEDULE D, PAGE 2, PART IV, LINE 2B | CUSTODIAL ACCOUNTS INCLUDE AMOUNTS ESCROWED FOR AFFORDABLE HOUSING CLIENTS AS A RENTAL CREDIT PER THEIR LEASE AGREEMENT TO BE USED TOWARDS THEIR DOWN PAYMENT OR CLOSING COSTS WHEN PURCHASE OPTION IS EXERCISED, SECURITY DEPOSITS ON RENTAL PROPERTY, AND A MICROLOAN FUND ESTABLISHED WITH A LOCAL PARTNER TO ASSIST SMALL, LOW INCOME ENTREPRENEURIAL CLIENTS. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELENA BROWN AND JARED HARPER | PersonNm |
| Relationship With Org | FORMER BOARD | RelationshipWithOrgTxt |
| Loan Purpose | AFFORDABLE HOUSING | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $80,000 | OriginalPrincipalAmt |
| Balance Due | $36,632 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $36,632 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | RETURN IS AMENDED TO ACCURATELY REPORT CONSERVATION EASEMENTS INFORMATION ON SUPPLEMENTAL FINANCIAL STATEMENTS, SCHEDULE D, PART II. |
| FORM 990 - ORGANIZATION'S MISSION | THE ATHENS LAND TRUST (ALT) IS BOTH A CONSERVATION AND COMMUNITY LAND TRUST, PROTECTING AND STEWARDING LAND FOR ENVIRONMENTAL, ECONOMIC, AND AFFORDABLE HOUSING PURPOSES. ALT PROVIDES EDUCATION OPPORTUNITIES FOR FIRST-TIME HOMEBUYERS, YOUTH THROUGH PAID JOB TRAINING OPPORTUNITIES, AND NEIGHBORHOOD RESIDENTS THROUGH ADVISORY BOARD TRAININGS. ALT SUPPORTS NEW AND BEGINNING FARMERS THROUGH INCUBATION, WORKSHOPS, CLASSES, AND ACCESS TO FARMLAND. |
| FORM 990, PAGE 2, PART III, LINE 4B | OTHER COMMUNITY AND CONSERVATION PROGRAM: THIS PROGRAM STRIVES TO SUPPORT HEALTHY, VIBRANT COMMUNITIES BY PROTECTING FARMLAND AND OTHER NATURAL RESOURCES, DEVELOPING A SUSTAINABLE LOCAL FOOD SYSTEM, STRENGTHENING THE LOCAL ECONOMY AT THE NEIGHBORHOOD LEVEL, AND BUILDING KNOWLEDGE OF LOCAL FOOD ISSUES AND THE BENEFITS OF EATING FRESH, LOCAL PRODUCE. ALT ALSO OFFERS THE YOUNG URBAN FARMERS (YUF) PROGRAM AND YOUNG CONSERVATION STEWARDS (YCS) PROGRAM THAT PROVIDE JOB SKILLS TRAINING AND EDUCATION CENTERED AROUND SUSTAINABLE AGRICULTURE, ENTREPRENEURSHIP AND CONSERVATION PRACTICES TO YOUTH IN ATHENS-CLARKE COUNTY. CONSERVATION EASEMENTS - ATHENS LAND TRUST PERMANENTLY PROTECTS GREENSPACE BY ACCEPTING, MONITORING, AND ENFORCING PERMANENT CONSERVATION EASEMENTS THAT PROTECT THE LAND'S CONSERVATION VALUES. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS DO NOT DIRECTLY APPOINT OR ELECT ADDITIONAL MEMBERS. ELIGIBILITY FOR MEMBERSHIP AND ADMISSION PROCEDURES AND REGULATIONS ARE ESTABLISHED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | EACH MEMBER IS ENTITLED TO ONE VOTE ON EACH MATTER VOTED ON BY THE MEMBERS, SUBJECT TO PROCEDURES ESTABLISHED BY THE BOARD OF DIRECTORS, THE BYLAWS AND GEORGIA LAW. MEMBERS ARE ALLOWED TO VOTE ON MATTERS AT A LAWFULLY CALLED MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 DRAFT COPIES ARE REVIEWED WITH THE PREPARER BY KEY MEMBERS OF MANAGEMENT (EXECUTIVE DIRECTOR, FINANCE DIRECTOR, AND BOARD TREASURER)AND THE FINANCE COMMITTEE FOR APPROVAL. THE APPROVED FINAL COPY IS FILED BY THE PREPARER WITH THE INTERNAL REVENUE SERVICE. THE FINAL COPY OF THE 990 TAX RETURN IS PROVIDED TO ALL BOARD MEMBERS BEFORE FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS DISCUSSED WITH NEW EMPLOYEES AND PROSPECTIVE BOARD MEMBERS. WRITTEN ACKNOWLEDGEMENT IS OBTAINED. TO ENSURE COMPLIANCE, THE EXECUTIVE DIRECTOR WILL DISCUSS POSSIBLE CONFLICT OF INTEREST SCENARIOS WITH THE EXECUTIVE COMMITTEE OF THE ORGANIZATION AND AN ACCEPTABLE SOLUTION WILL BE REACHED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS VOTES ON AND APPROVES THE COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON SALARY SURVEY OF COMPARABLE ORGANIZATIONS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST AT THE ADMINISTRATIVE OFFICES OF THE ORGANIZATION. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALT-FSV SUBSIDIARY INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 N POPE ST | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208017538 | EIN |
| Primary Activities | DEVELOPMEN | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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