ATHENS LAND TRUST INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
ATHENS LAND TRUST INC (EIN 58-2154133)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-07-07
IRS object ID
202201889349300300
Schema version
2021v4.0
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

FieldValueIRS element (for citing)
Return2022-07-07T06:46:30-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582647076PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RESJ PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12055 SUGARLOAF CIRCLE SUITE 75AddressLine1Txt
CityDULUTHCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30097ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN582154133EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ATHENS LAND TRUST INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlATHEBusinessNameControlTxt
Phone7066130122PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1685 N POPE STREETAddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHEATHER BENHAMPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7066130122PhoneNum
Signature2022-07-05SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstHEATHERPersonFirstNm
Person LastBENHAMPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGREGORY S PACEPreparerPersonNm
PTINP00042206PTIN
Phone7702717422PhoneNum
Preparation2022-07-05PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHEATHER BENHAMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1685 N POPE STREETAddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,608,954GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ATHENSLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionCONSERVING, EMPOWERING, AND SUSTAINING COMMUNITIES THROUGH RESPONSIBLE AND VISIONARY LAND USE. ATHENS LAND TRUST DOES THIS BY PROTECTING FARMLAND AND GREENSPACE, BUILDING ENERGY-EFFICIENT AND AFFORDABLE HOUSING, ESTABLISHING URBAN FARMS AND COMMUNITY GARDENS, SUPPORTING ECONOMIC DEVELOPMENT THROUGH ENTREPRENEURSHIP AND REVITALIZING NEIGHBORHOODS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee53TotalEmployeeCnt
Total Volunteers188TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,106,181PYContributionsGrantsAmt
CY Contributions Grants$2,895,896CYContributionsGrantsAmt
PY Program Service Revenue$676,238PYProgramServiceRevenueAmt
CY Program Service Revenue$857,209CYProgramServiceRevenueAmt
PY Investment Income$186,862PYInvestmentIncomeAmt
CY Investment Income-$144,151CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,969,281PYTotalRevenueAmt
CY Total Revenue$3,608,954CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,179,162PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,175,094CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$20,642CYTotalFundraisingExpenseAmt
PY Other Expenses$1,419,624PYOtherExpensesAmt
CY Other Expenses$1,688,329CYOtherExpensesAmt
PY Total Expenses$2,598,786PYTotalExpensesAmt
CY Total Expenses$2,863,423CYTotalExpensesAmt
PY Revenues Less Expenses$370,495PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$745,531CYRevenuesLessExpensesAmt
Total Assets BOY$8,619,413TotalAssetsBOYAmt
Total Assets EOY$9,139,569TotalAssetsEOYAmt
Total Liabilities BOY$1,941,788TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,716,413TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,677,625NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,423,156NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCONSERVING, EMPOWERING, AND SUSTAINING COMMUNITIES THROUGH RESPONSIBLE AND VISIONARY LAND USE. ATHENS LAND TRUST DOES THIS BY PROTECTING FARMLAND AND GREENSPACE, BUILDING ENERGY-EFFICIENT AND AFFORDABLE HOUSING, ESTABLISHING URBAN FARMS AND COMMUNITY GARDENS, SUPPORTING ECONOMIC DEVELOPMENT THROUGH ENTREPRENEURSHIP AND REVITALIZING NEIGHBORHOODS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$973,821ExpenseAmt
DescAFFORDABLE 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

FieldValueIRS element (for citing)
Expense$1,668,682ExpenseAmt
DescOTHER 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
FieldValueIRS element (for citing)
Total Program Service Expenses$2,642,503TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingYes (true)LoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document92IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee53EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHEATHER BENHAMPersonNm
Phone7066130122PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1685 N POPE STREETAddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ENRIQUE ANDERSON
BOARD MEMBER1.00Yes (X)$0$0$0
VANNA CURE
BOARD MEMBER1.00Yes (X)$0$0$0
WILLA FAMBROUGH
SECRETARY1.00Yes (X)$0$0$0Yes (X)
SHERRIE HANNAH
BOARD MEMBER1.00Yes (X)$0$0$0
CHARLEY HILL
BOARD MEMBER1.00Yes (X)$0$0$0
LARA MATHES
VICE PRESIDE2.00Yes (X)$0$0$0Yes (X)
SHIRLEY SHERROD
BOARD MEMBER1.00Yes (X)$0$0$0
NANCY STANGLE
TREASURER2.00Yes (X)$0$0$0Yes (X)
SARAH YATES SUTHERLAND
PRESIDENT3.00Yes (X)$0$0$0Yes (X)
BRITTANY ADAMS
BOARD MEMBER1.00Yes (X)$0$0$0
JOHNELLE SIMPSON
BOARD MEMBER1.00Yes (X)$0$0$0
DR JOHN IVERSON
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$1,470MembershipDuesAmt
Government Grants$1,377,821GovernmentGrantsAmt
All Other Contributions$1,516,605AllOtherContributionsAmt
Total Contributions$2,895,896TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOME SALE230000$474,000$474,000
OTHER110000$259,592$259,592
RENTAL531110$64,000$64,000
ALT FARMS531390$59,617$59,617
FieldValueIRS element (for citing)
Total Program Service Revenue$857,209TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column-$144,151TotalRevenueColumnAmt
Related Or Exempt Func Income-$144,151RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,608,954TotalRevenueColumnAmt
Related Or Exempt Func Income$713,058RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$975,322TotalAmt
Program Services$845,997ProgramServicesAmt
Management And General$114,735ManagementAndGeneralAmt
Fundraising$14,590FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$121,701TotalAmt
Program Services$110,445ProgramServicesAmt
Management And General$10,314ManagementAndGeneralAmt
Fundraising$942FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$78,071TotalAmt
Program Services$67,523ProgramServicesAmt
Management And General$9,334ManagementAndGeneralAmt
Fundraising$1,214FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,049TotalAmt
Program Services$4,991ProgramServicesAmt
Management And General$1,058ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$18,500TotalAmt
Program Services$16,275ProgramServicesAmt
Management And General$2,225ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$53,060TotalAmt
Program Services$6,132ProgramServicesAmt
Management And General$43,032ManagementAndGeneralAmt
Fundraising$3,896FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,592TotalAmt
Program Services$6,592ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$63,868TotalAmt
Program Services$55,963ProgramServicesAmt
Management And General$7,905ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,537TotalAmt
Program Services$11,921ProgramServicesAmt
Management And General$1,616ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$45,711TotalAmt
Program Services$43,752ProgramServicesAmt
Management And General$1,959ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
DIRECT PROGRAM COSTS$716,159$716,159
COST OF HOMES SOLD$495,355$495,355
REPAIRS AND MAINTENANCE$101,825$101,825
PROGRAM COSTS - ALT FARMS$58,035$57,617$418

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$109,638TotalAmt
Program Services$101,956ProgramServicesAmt
Management And General$7,682ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,863,423TotalAmt
Program Services$2,642,503ProgramServicesAmt
Management And General$200,278ManagementAndGeneralAmt
Fundraising$20,642FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$107,589BOYAmt
EOY$156,091EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,017,981BOYAmt
EOY$1,584,536EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$176,955BOYAmt
EOY$248,959EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$48,917BOYAmt
EOY$43,846EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$572,056BOYAmt
EOY$577,776EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$8,311BOYAmt
EOY$10,236EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$913,109LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$118,513LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$808,143BOYAmt
EOY$794,596EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,174,733BOYAmt
EOY$1,337,975EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,704,728BOYAmt
EOY$4,385,554EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,619,413BOYAmt
EOY$9,139,569EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$14,289BOYAmt
EOY$29,967EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$58,510BOYAmt
EOY$51,010EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$47,448BOYAmt
EOY$42,154EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,249,485BOYAmt
EOY$1,015,506EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$572,056BOYAmt
EOY$577,776EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,941,788BOYAmt
EOY$1,716,413EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,095,140BOYAmt
EOY$1,125,909EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,582,485BOYAmt
EOY$6,297,247EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,677,625BOYAmt
EOY$7,423,156EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,619,413BOYAmt
EOY$9,139,569EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$745,531ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,452,980CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,564,529CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,911,323CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,106,181CurrentTaxYearMinus1YearAmt
Current Tax Year$2,895,896CurrentTaxYearAmt
Total$9,930,909TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,452,980CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,564,529CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,911,323CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,106,181CurrentTaxYearMinus1YearAmt
Current Tax Year$2,895,896CurrentTaxYearAmt
Total$9,930,909TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$9,930,909PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$82,764CurrentTaxYearMinus1YearAmt
Total$82,764TotalAmt
FieldValueIRS element (for citing)
Total Support$10,013,673TotalSupportAmt
Gross Receipts Rltd Activities$1,576,158GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99170PublicSupportCY170Pct
Public Support PY1700.99070PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Total Easements100TotalEasementsCnt
Total Acreage19259.50TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement962.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$30,981ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (true)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,160,185BeginningYearBalanceAmt
Contributions$89,500ContributionsAmt
Investment Earnings Or Losses$109,537InvestmentEarningsOrLossesAmt
Administrative Expenses$6,052AdministrativeExpensesAmt
End Year Balance$1,353,170EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$947,619BeginningYearBalanceAmt
Contributions$102,300ContributionsAmt
Investment Earnings Or Losses$114,644InvestmentEarningsOrLossesAmt
Administrative Expenses$4,378AdministrativeExpensesAmt
End Year Balance$1,160,185EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$703,083BeginningYearBalanceAmt
Contributions$131,000ContributionsAmt
Investment Earnings Or Losses$118,575InvestmentEarningsOrLossesAmt
Other Expenditures$347OtherExpendituresAmt
Administrative Expenses$4,692AdministrativeExpensesAmt
End Year Balance$947,619EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$514,239OtherCostOrOtherBasisAmt
Book Value$514,239BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$378,488OtherCostOrOtherBasisAmt
Depreciation$107,633DepreciationAmt
Book Value$270,855BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,382OtherCostOrOtherBasisAmt
Depreciation$10,880DepreciationAmt
Book Value$9,502BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$794,596TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
AFFORDABLE HOUSING PROG PROPERTIES$3,751,069
ERTC REFUND RECEIVABLE$358,373
GROUND LEASE, NET$276,112
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,385,554TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNOTE PAYABLE FIRST AMER BK FHLBDesc
Amt$577,776Amt
FieldValueIRS element (for citing)
Total Liability$577,776TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 1, PART II, LINE 5THE ORGANIZATION MONITORS ACTIVITIES ON THE LAND EASEMENTS AND ENFORCES RESTRICTIONS PER THE EASEMENT CONTRACTS.
SCHEDULE D, PAGE 1, PART II, LINE 9CONSERVATION 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 2BCUSTODIAL 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

FieldValueIRS element (for citing)
PersonELENA BROWN AND JARED HARPERPersonNm
Relationship With OrgFORMER BOARDRelationshipWithOrgTxt
Loan PurposeAFFORDABLE HOUSINGLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$80,000OriginalPrincipalAmt
Balance Due$42,154BalanceDueAmt
DefaultfalseDefaultInd
Board Or Committee ApprovalYes (true)BoardOrCommitteeApprovalInd
Written AgreementYes (true)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$42,154TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONCONSERVING, EMPOWERING, AND SUSTAINING COMMUNITIES THROUGH RESPONSIBLE AND VISIONARY LAND USE. ATHENS LAND TRUST DOES THIS BY PROTECTING FARMLAND AND GREENSPACE, BUILDING ENERGY-EFFICIENT AND AFFORDABLE HOUSING, ESTABLISHING URBAN FARMS AND COMMUNITY GARDENS, SUPPORTING ECONOMIC DEVELOPMENT THROUGH ENTREPRENEURSHIP AND REVITALIZING NEIGHBORHOODS.
FORM 990, PAGE 2, PART III, LINE 4BOTHER 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 7AMEMBERS 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 7BEACH 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 ANY MATTERS AT A LAWFULLY CALLED MEETING INCLUDING ELECTION OF BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 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 12CTHE 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 15ATHE 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 19GOVERNING 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

FieldValueIRS element (for citing)
Business Name Line1ALT-FSV SUBSIDIARY INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1685 N POPE STAddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd
FieldValueIRS element (for citing)
EIN208017538EIN
Primary ActivitiesDEVELOPMENPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeC CORPEntityTypeTxt
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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