2021-05-29T09:35:53-05:00 2020-12-31 580692043 MAULDIN & JENKINS LLC 2000 SOUTHBRIDGE PARKWAY STE 501 BIRMINGHAM AL 35209 990 2020-01-01 582069352 GEORGIA-ALABAMA LAND TRUST INC GEOR 9212310507 226 OLD LADIGA ROAD PIEDMONT AL 36272 KATHERINE EDDINS EXECUTIVE DIRECTOR 9212310507 2021-05-21 1 KATHERINE EDDINS 999009999 MEREDITH SMITH P00663029 2054452880 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z KATHERINE EDDINS 226 OLD LADIGA ROAD PIEDMONT AL 36272 17599875 0 X WWW.GALANDTRUST.ORG X 1993 GA TO PROTECT LAND AND CONSERVATION VALUES THROUGH CONSERVATION EASEMENTS AND SIMILAR LAND CONSERVATION 14 14 29 4 1074 74 1635839 2197941 1119236 1123777 748566 761672 -1920390 28998 1583251 4112388 0 0 0 0 1626837 1509236 0 0 107830 1138410 1076484 2765247 2585720 -1181996 1526668 47730749 49437810 31003970 30711976 16726779 18725834 TO WORK WITH LANDOWNERS TO HELP THEM PROTECT THEIR LAND, PRIMARILY THROUGH CONSERVATION EASEMENTS. 0 0 632567 1423777 LAND PROTECTION PROGRAM: INTERACTING WITH LANDOWNERS IN OUR PROTECTION AREA TO EDUCATE ON THE PUBLIC BENEFITS AND PURPOSES OF CONSERVATION EASEMENTS AND WORKING WITH LANDOWNERS AND THEIR ADVISORS TO PROTECT LAND AND CONSERVATION VALUES, THEREBY INCREASING PROTECTED LAND FOR PRESENT AND FUTURE GENERATIONS. MONITORING AND ENFORCMENT OF EASEMENT TERMS TO ENSURECOMPLIANCE AND PROTECTION OF CONSERVATION VALUES. DURING 2020 THE LAND TRUST PROTECTED 44 PROPERTIES THROUGH VARIOUS MECHANISMS, INCLUDING CONSERVATION EASEMENTS, AND ALSO MONITORED OVER 1,000 CONSERVATION EASEMENTS AND NUMEROUS FEE HOLDINGS. 215651 215651 ARMY COMPATIBLE USE BUFFER (ACUB) PROGRAM: WORKING WITH THE DEPARTMENT OF DEFENSE AND FORT STEWART GEORGIA PURSUANT TO 10 USC 2684A (READINESS ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM), THE LAND TRUST SEEKS CONSERVATION EASEMENTS AND FEE INTERESTS TO LAND SURROUNDING FORT STEWART, IN ORDER TO PROTECT HABITAT AND PREVENT HIGH-DENSITY DEVELOPMENT NEAR THE INSTALLATION, WHICH OTHERWISE COULD IMPACT TRAINING ON POST AND, IN TURN, MILITARY READINESS. IN 2020, THE LAND TRUST PROTECTED APPROXIMATELY 1,859 ACRES OF LAND SURROUNDING FORT STEWART, HELPING TO ENSURE FORT STEWART CAN COMPLETE ITS MILITARY TRAINING AND READINESS MISSION. 1416492 1416492 HABITAT RESTORATION AND FORESTRY PROGRAM AT FORT STEWART: THE FORT STEWART/HUNTER ARMY AIRFIELD ENVIRONMENTAL PROGRAM ENSURES MILITARY MISSION ACTIVITIES ARE CONDUCTED IN COMPLIANCE WITH APPLICABLE ENVIRONMENTAL LAWS, REGULATIONS AND POLICIES. IN FURTHERANCE OF THIS PROGRAM, GALT PROVIDES ON A REIMBURSEABLE BASIS, PERSONNEL AND MATERIALS REQUIRED TO SUPPORT IMPLEMENTATION OF FORT STEWART'S INTEGRATED NATURAL RESOURCE MANAGEMENT PLAN AND THE ENDANGERED SPECIES ACT (16 USC 1531 ET SEQ.), MIGRATORY BIRD TREATY ACT (16 USC 1361 ET SEQ.), NATIONAL HISTORIC PRESERVATION ACT (54 U.S.C.470), SIKES ACT (16 U.S.C. 670), THE NATIONAL ENVIRONMENTAL POLICY ACT (42 U.S.C. 4321), APPLICABLE IMPLEMENTING REGULATIONS, AND ARMY REGULATIONS 200-1. 2264710 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 56 0 1 29 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA AL SC FL X TAMMY MORROW (GEORGIA-ALABAMA LAND TRUST INC) 2564471006 226 OLD LADIGA ROAD PIEDMONT AL 36272 KENWOOD NICHOLS PRESIDENT 2.00 X X 0 0 0 THOMAS HAMBY VICE PRESIDENT 2.00 X X 0 0 0 RUTH SEAWELL TREASURER 2.00 X X 0 0 0 DR KENNETH F DAVIS SECRETARY 2.00 X X 0 0 0 SALLY MORGENS MEMBER 2.00 X 0 0 0 CHARLES EVANS MEMBER 2.00 X 0 0 0 BO BICKERSTAFF MEMBER 2.00 X 0 0 0 DR CHIP REED MEMBER 2.00 X 0 0 0 CATHY RICE MEMBER 2.00 X 0 0 0 STEPHEN STUTTS MEMBER 2.00 X 0 0 0 FLOYD BUCK WILEY MEMBER 2.00 X 0 0 0 BRUCE CULPEPPER MEMBER 2.00 X 0 0 0 TED MCCULLOUGH MEMBER 2.00 X 0 0 0 THAD WATERS MEMBER 2.00 X 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 40.00 X 163668 0 11330 HAL ROBINSON LEGAL AFFAIRS 40.00 X 129223 0 11244 ALEX ROBERTSON LEGAL AFFAIRS 40.00 X 107101 0 9993 399992 0 32567 3 0 1 0 0 1632143 565798 2197941 STEWARDSHIP INCOME 900099 743444 743444 PROTECTION INCOME 900099 380333 380333 1123777 124197 124197 18264 4326 13938 13938 1074 12864 14111444 13473969 637475 637475 637475 24750 9192 15558 15558 MISCELLANEOUS 900099 3439 3439 LOSS ON DISPOSAL OF ASSETS 900099 -3937 -3937 -498 4112388 1760754 1074 152619 X 477603 409243 39255 29105 801393 711272 47866 42255 49933 43941 3995 1997 86535 75889 6844 3802 93772 81378 7052 5342 35937 34837 1100 73084 43889 27439 1756 105 105 16774 9902 6234 638 29011 24896 1959 2156 129979 128730 1249 38809 569 38240 PROGRAM EXPENSE 642594 641547 1047 DUES AND SUBSCRIPTIONS 23835 13993 4776 5066 BAD DEBT 21500 21500 UTILITIES 17112 14796 1610 706 47744 29828 3014 14902 2585720 2264710 213180 107830 5981713 10784684 13407944 11371980 779927 523247 241 9143 29793 25824 2583446 393216 1608593 2190230 12121704 13339007 13800834 11193695 47730749 49437810 124985 40015 13094801 13530437 17784184 17141524 31003970 30711976 X 7079187 8648344 9647592 10077490 16726779 18725834 47730749 49437810 1526668 472387 0 X X 0 1 X 1 0 X 779257 1929310 2591618 1635839 2197941 9133965 779257 1929310 2591618 1635839 2197941 9133965 9133965 155600 130492 203097 193022 124197 806408 1930 1074 3004 24150 150356 41143 27423 16303 259375 10202752 0.89520 0.85330 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: HABITAT RESTORATION DATE: 06/30/16 AMOUNT: 3396176. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/17 AMOUNT: 1331515. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/18 AMOUNT: 1955731. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/19 AMOUNT: 1059902. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/20 AMOUNT: 1416492. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/16 AMOUNT: 3396176. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/17 AMOUNT: 2108983. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/18 AMOUNT: 242937. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/19 AMOUNT: 297485. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/20 AMOUNT: 215651. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 0 0 0 PART II-B, LINE 1: MEETING WITH REPRESENTATIVES FROM OUR REGION TO DISCUSS LOCAL, STATE, AND NATIONAL LEGISLATION THAT DIRECTLY SUPPORTS LAND CONSERVATION AND THE MISSION OF THE LAND TRUST. X X X X 1116 407291.00 7 7 1 15440.00 745868 498225 55415 2418 551222 390847 20000 89562 2184 498225 374135 30000 -11389 1899 390847 324084 51810 1759 374135 309434 14650 324084 0.54600 0.45400 0 0 1562292 1562292 185043 89748 95295 643453 185019 458434 192658 118449 74209 2190230 ACUB LAND 11193695 11193695 ACCRUED COMPENSATION/ABSENCES 84213 ACUB ASSETS HELD 16753206 PPP LOAN 304105 17141524 X 4598293 472387 13518 485905 4112388 0 4112388 2599238 13518 13518 2585720 0 2585720 PART II, LINE 3: 2020 AMENDMENTS: 1. CONSERVATION EASEMENT (EVANS COUNTY, GEORGIA) WAS AMENDED TO INCREASE NO-HARVEST AREAS (PRESERVATION AREAS), TO REDUCE LAND SUBJECT TO AGRICULTURE, AND TO REDUCE SIZE OF RESERVED BUILDING ENVELOPES. EASEMENT PURCHASED WITH DEPARTMENT OF DEFENSE REPI/ARMY COMPATIBLE USE BUFFERING PROGRAM FUNDS 2. RIGHT-OF-WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (EMANUEL COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY GEORGIA TRANSMISSION CORPORATION, WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. 3. RIGHT-OF-WAY WAS OBTAINED THROUGH A CONSERVATION EASEMENT PROPERTY (EMANUEL COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY GEORGIA TRANSMISSION CORPORATION, WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. 4. LEGAL DESCRIPTION FOR CONSERVATION EASEMENT (DODGE COUNTY, GEORGIA) WAS UPDATED TO CLARIFY THE BOUNDARIES OF THE PROTECTED PROPERTY. 5. RIGHT-OF-WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (FULTON COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY THE GEORGIA DEPARTMENT OF TRANSPORTATION, WHICH WAS EXERCISING THE POWER OF EMINENT DOMAIN. 6. NOTICE RECORDED FOR EXISTING CONSERVATION EASEMENT (CHATTOOGA COUNTY, GEORGIA) TO CLARIFY THE BOUNDARIES OF THE CONSERVATION EASEMENT PROPERTY. 7. CONSERVATION EASEMENT (WALKER COUNTY GEORGIA) WAS AMENDED TO ADD ADDITIONAL RIPARIAN BUFFER PROTECTIONS ALONG A HIGH-PRIORITY STREAM HABITAT AS WELL AS REDUCE AND TRANSLOCATE STRUCTURE LOCATIONS, ALL IN A MANNER THAT BEST PROTECTS THE PROPERTY'S CONSERVATION VALUES (PRESERVATION OF SCENIC VISTAS, PRESERVATION OF AGRICULTURAL LANDS, PRESERVATION OF HIGH-PRIORITY HABITAT). THE GEORGIA DEPARTMENT OF NATURAL RESOURCES CONCURRED THAT THE AMENDMENT WOULD NOT AFFECT THE CONSERVATION VALUES OF THE PROPERTY OR THE PURPOSES OF THE CONSERVATION EASEMENT. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION APPLIES THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION RELATING TO UNCERTAINTY IN INCOME TAXES. THE GUIDANCE REQUIRES ENTITIES TO ASSESS THEIR UNCERTAIN TAX POSITIONS FOR THE LIKELIHOOD THAT THEY WOULD BE OVERTURNED UPON IRS EXAMINATION. IN ACCORDANCE WITH THIS GUIDANCE, THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY POSITIONS AT DECEMBER 31, 2020 AND 2019, THAT IT WOULD BE UNABLE TO SUBSTANTIATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 9,192. RENTAL: DIRECT EXPENSE (AGAINST UBIT) 4,326. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 9,192. RENTAL: DIRECT EXPENSE (AGAINST UBIT) 4,326. PART II, LINE 9: THE ORGANIZATION HAS MANY EASEMENTS RECORDED IN ITS NAME, HOWEVER DOES NOT REFLECT ASSETS FOR THE EASEMENTS DUE TO THE NOMINAL VALUE. THESE EASEMENTS HAVE BEEN EXPENSED WHEN ACCEPTED. CONSERVATION IS THE PRIMARY PURPOSE OF THE ORGANIZATION. PART II, LINE 2A: THE ACREAGE AND NUMBER OF NUMBER OF EASEMENTS REFERENCED IN FORM 990, SCHEDULE D, ARE BASED UPON BEST AVAILABLE INFORMATION, TRACKING STANDARDS, SURVEY DATA, AND GIS TECHNOLOGY. GA AL FL SC TN MS NC TOWER SHOOT ( 24750 24750 1242 2253 864 4833 1 24750 24750 1242 2253 864 4833 9192 15558 X 0 0 0 0 0 0 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 163668 0 0 0 0 0 6547 0 4783 0 174998 0 0 0 X 186 4929 FAIR VALUE X 54 VALUE NOMINAL 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND IS REVIEWED BY THE BOARD PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES ARE PROVIDED TO ANY PERSON IN A POSITION ABLE TO EXERT INFLUENCE OVER A TRANSACTION OR PROJECT UNDER CONSIDERATION. SIGNED COPIES OF THE CONFLICT OF INTERST POLICY ARE OBTAINED FROM ALL EMPLOYEEES AND DIRECTORS. PERSONS DEFINED BY THE POLICY ARE OBLIGATED TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST, ABSENT THEMSELVES FROM BOARD OR COMMITTEE DISCUSSIONS, ABSTAIN FROM DISCUSSIONS AND VOTES, AND POSSIBLY TAKE A TEMPORARY LEAVE OF ABSENCE. IF A POSSIBLE CONFLICT INVOLVES CONTRACTUAL PURCHASES OR SERVICES, A MINIMUM OF THREE OTHER EQUIVALENT QUOTES ARE OBTAINED AND THE FINAL TRANSACTION IS REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THEIR OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 11G AUDIT SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,611. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,611. PAYROLL ADMINISTRATION: PROGRAM SERVICE EXPENSES 3,186. MANAGEMENT AND GENERAL EXPENSES 625. FUNDRAISING EXPENSES 168. TOTAL EXPENSES 3,979. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 35,551. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,551. COMPUTER MONITORING: PROGRAM SERVICE EXPENSES 5,152. MANAGEMENT AND GENERAL EXPENSES 1,203. FUNDRAISING EXPENSES 1,588. TOTAL EXPENSES 7,943. FORM 990, PART IX, LINE 24E POSTAGE AND PRINTING: PROGRAM SERVICE EXPENSES 5,166. MANAGEMENT AND GENERAL EXPENSES 443. FUNDRAISING EXPENSES 10,471. TOTAL EXPENSES 16,080. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 12,176. MANAGEMENT AND GENERAL EXPENSES 12. FUNDRAISING EXPENSES 1,449. TOTAL EXPENSES 13,637. TAXES, LICENSES AND FILING FEES: PROGRAM SERVICE EXPENSES 5,340. MANAGEMENT AND GENERAL EXPENSES 905. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,245. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 5,707. MANAGEMENT AND GENERAL EXPENSES 314. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,021. BANK CHARGES: PROGRAM SERVICE EXPENSES 163. MANAGEMENT AND GENERAL EXPENSES 1,017. FUNDRAISING EXPENSES 1,349. TOTAL EXPENSES 2,529. EDUCATION: PROGRAM SERVICE EXPENSES 1,276. MANAGEMENT AND GENERAL EXPENSES 323. FUNDRAISING EXPENSES 278. TOTAL EXPENSES 1,877. DEVELOPMENT COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,355. TOTAL EXPENSES 1,355. FORM 990 PART XII LINE 2C THE BOARD OF DIRECTORS HAS A SEPARATE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS FUNCTION HAS NOT CHANGED FROM THE PRIOR YEAR.