2021-02-01T08:51:59-06:00 2020-06-30 383635706 REHMANN ROBSON LLC 5070 HIGHWAY A1A STE 250 VERO BEACH FL 32963 990 2019-07-01 650059649 INDIAN RIVER LAND TRUST INC INDI 7727940701 80 ROYAL PALM POINTE SUITE 301 VERO BEACH FL 32960 KENNETH GRUDENS EXECUTIVE DIRECTOR 7727940701 2021-02-01 1 DEBORAH A CRUM CPA P00282890 7722348484 2021-01-27 2019 2022-09-23 18:48:47Z KENNETH GRUDENS 80 ROYAL PALM POINTE SUITE 301 VERO BEACH FL 32960 2672011 0 X WWW.IRLT.ORG X 1988 FL OUR MISSION IS TO PROMOTE THE PRESERVATION, CONSERVATION, AND IMPROVEMENT OF NATURAL RESOURCES AND SPECIAL PLACES IN INDIAN RIVER COUNTY, FLORIDA FOR THE BENEFIT OF THE GENERAL PUBLIC AND FUTURE GENERATIONS. 20 20 6 60 0 0 6205112 2318539 0 0 80341 109704 204813 167238 6490266 2595481 0 0 0 0 419958 483106 0 0 180012 522616 582328 942574 1065434 5547692 1530047 21242303 22783995 32004 31439 21210299 22752556 OUR MISSION IS TO PROMOTE THE PRESERVATION, CONSERVATION, AND IMPROVEMENT OF NATURAL RESOURCES AND SPECIAL PLACES IN INDIAN RIVER COUNTY, FLORIDA FOR THE BENEFIT OF THE GENERAL PUBLIC AND FUTURE GENERATIONS. 0 0 630238 THE INDIAN RIVER LAND TRUST ACQUIRES UNDEVELOPED CONSERVATION PROPERTIES AND CONDUCTS RESTORATION OF THEIR COASTAL WETLANDS AND ADJOINING UPLAND AREAS IN ORDER TO PRESERVE WILDLIFE HABITAT, PROTECT SCENIC WATERFRONT AND PROVIDE PUBLIC ACCESS FOR RECREATION AND EDUCATION. 630238 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 6 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KENNETH GRUDENS 7727940701 80 ROYAL PALM POINTE STE 301 VERO BEACH FL 32960 CHARLES CRAMB CHAIRMAN 1.00 X X 0 0 0 PETER MOOR VICE CHAIRMAN 1.00 X X 0 0 0 KELLY KITE JR TREASURER 1.00 X X 0 0 0 GREGG CASALINO SECRETARY 1.00 X X 0 0 0 THEODORE BRICKMAN DIRECTOR 1.00 X 0 0 0 WILLIAM C BUCK DIRECTOR 1.00 X 0 0 0 NED DAYTON DIRECTOR 1.00 X 0 0 0 ELIZABETH A GILLICK DIRECTOR 1.00 X 0 0 0 JANET ALFORD DIRECTOR 1.00 X 0 0 0 DAVID MOULTON DIRECTOR 1.00 X 0 0 0 PAULA KNIER DIRECTOR 1.00 X 0 0 0 WJAY KIRBY DIRECTOR 1.00 X 0 0 0 WILLIAM BEARDSLEE DIRECTOR 1.00 X 0 0 0 JAMES R DYREBY DIRECTOR 1.00 X 0 0 0 CHRISTOPHER H MARINE DIRECTOR 1.00 X 0 0 0 GEORGIA WELLES DIRECTOR 1.00 X 0 0 0 JEFF TWYMAN DIRECTOR 1.00 X 0 0 0 SHEILA MARSHALL DIRECTOR 1.00 X 0 0 0 DAVID A SMITH DIRECTOR 1.00 X 0 0 0 MARGARET STEINER DIRECTOR 1.00 X 0 0 0 KENNETH GRUDENS EXECUTIVE DIRECTOR 45.00 X 108467 0 15406 108467 0 15406 1 0 0 0 0 324670 85305 1908564 46605 2318539 74153 74153 35551 0 35551 35551 35551 243768 76530 167238 167238 2595481 0 0 276942 117508 52879 29377 35252 264153 162141 79925 22087 5427 3058 1554 815 64752 36480 18544 9728 31266 17615 8954 4697 2029 2029 23700 23700 16853 16853 35313 15851 9681 9781 14636 8021 4476 2139 32223 18154 9228 4841 650 366 186 98 3410 1921 977 512 18154 17815 339 16607 12455 4152 LAND PROTECTION 193174 193174 CAPITAL CAMPAIGN 116950 35977 80973 LAND STEWARDSHIP 39420 39420 COMMUNITY OUTREACH 36091 33459 378 2254 33118 15400 10883 6835 1065434 630238 255184 180012 274063 718517 536292 644329 2941635 2174960 19488 0 16880160 91464 12793694 16788696 4676421 2456783 710 710 21242303 22783995 32004 31439 32004 31439 X 13567371 18088493 7642928 4664063 21210299 22752556 21242303 22783995 1530047 12210 0 X 0 1 X 1 0 X 736551 1519138 1761166 6205112 2318539 12540506 736551 1519138 1761166 6205112 2318539 12540506 3635877 8904629 29310 22746 23084 42453 74153 191746 12732252 0.69940 0.70200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 2 40.00 1 0 8.00 1680689 196842 62140 17535 1922136 1363875 251539 65275 1680689 1124926 174754 64195 1363875 1110364 12667 49071 47176 1124926 1092018 10000 8346 1110364 0.16320 0.83680 0 0 16626533 16626533 93703 62611 31092 159924 28853 131071 16788696 X 2990838 12210 400000 412210 2578628 16853 16853 2595481 1448581 400000 400000 1048581 16853 16853 1065434 PART II, LINE 9: THE ORGANIZATION DOES NOT RECEIVE NOR EARN ANY REVENUE, NOR DOES IT INCUR ANY OUT-OF-POCKET COSTS RELATIVE TO THE CONSERVATION EASEMENTS IT HOLDS. THE CONSERVATION EASEMENTS ARE NOT INCLUDED IN THE ORGANIZATION'S BALANCE SHEET AND THERE IS NO FOOTNOTE DISCLOSURE REQUIRED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. PART V, LINE 4: THE LAND STEWARDSHIP ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ONGOING OPERATING ACTIVITIES FOR ROUTINE AND EMERGENCY MANAGEMENT ACTIVITIES ON PROPERTIES OWNED BY THE LAND TRUST. THE NEW OTTER MARSH ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ANNUAL MAINTENANCE WORK ON THE LAND TRUST'S 150 ACRES MITIGATION PROPERTY AS REQUIRED BY STATE AND FEDERAL REGULATORY AGENCIES. PART X, LINE 2: THE LAND TRUST ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE LAND TRUST TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS GENERAL AND ADMINISTRATIVE EXPENSES.THE LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE LAND TRUST WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME SUCH AS INTEREST RECEIVED FROM SOURCES OTHER THAN DIRECTLY FROM ITS SUPPORTERS. THE LAND TRUST HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE LAND TRUST HAS ANALYZED ITS INCOME TAX POSITIONS FOR FISCAL YEARS 2017 THROUGH 2020, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF JUNE 30, 2020. THE LAND TRUST CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE LAND TRUST'S FINANCIAL STATEMENTS. THE LAND TRUST DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE LAND TRUST DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2020 OR 2019, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PROMISE TO GIVE 400,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE PROMISE TO GIVE 400,000. ANNUAL BENEFIT 206025 206025 12201 28385 26800 STAY AT HOME 37743 37743 5280 3864 243768 243768 12201 33665 30664 76530 167238 X 6 41606 NYSE X 1 4999 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE CPA AUDITOR SELECTED BY THE FINANCE COMMITTEE PREPARES THE FORM 990 UPON THE COMPLETION OF THE ORGANIZATION'S FISCAL YEAR. THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 FOR POTENTIAL ERRORS OR OMISSIONS AND THE RETURN IS REVISED AS NECESSARY BY THE CPA. THE RETURN IS THEN SENT TO THE FINANCE COMMITTEE FOR ITS REVIEW. THE FINANCE COMMITTEE ALSO PROVIDES A COPY TO THE BOD FOR REVIEW PRIOR TO SUBMITTAL TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST DISCLOSURE AND CONFIDENTIALITY STATEMENT. THE BOARD CHAIRMAN AND EXECUTIVE DIRECTOR MONITOR AND ENFORCE THE CONFLICTS POLICY THROUGH REVIEW OF THESE STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIRPERSON AND EXECUTIVE COMMITTEE REVIEW REGIONAL AND NATIONAL SALARIES FOR OTHER NON PROFIT ORGANIZATIONS AND MORE SPECIFICALLY OTHER LAND TRUSTS TO DETERMINE AN APPROPRIATE SALARY FOR THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.