ATHENS LAND TRUST INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
ATHENS LAND TRUST INC (EIN 58-2154133)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-10-24
IRS object ID
201923029349300927
Schema version
2018v3.1
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)
Return2019-10-24T13:29:07-04:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN300169956PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Royals and Assoc CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11551 Jennings Mill Rd 2800DAddressLine1Txt
CityWatkinsvilleCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30677ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

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

US Address USAddress

FieldValueIRS element (for citing)
Address Line1685 N Pope StAddressLine1Txt
CityAthensCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHeather BenhamPersonNm
Person TitleExecutive DirecPersonTitleTxt
Phone7066130122PhoneNum
Signature2019-10-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDenise Marshall CPAPreparerPersonNm
PTINP00448515PTIN
Phone7064330133PhoneNum
Preparation2019-10-24PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address68.118.117.142IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-29IPDt
IP Tm12:18:18IPTm
Federal Original Submission Id5824902019302iabx4d1FederalOriginalSubmissionId
Federal Original Submission Id2019-10-29FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id6DF4A3FFC362B585BA1627B976AC55A5D0396813AtSubmissionCreationDeviceId
At Submission Filing Device Id6DF4A3FFC362B585BA1627B976AC55A5D0396813AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHeather BenhamPrincipalOfficerNm
Gross Receipts$2,691,892GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.athenslandtrust.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionSee Schedule OActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee45TotalEmployeeCnt
Total Volunteers1038TotalVolunteersCnt
Total Gross UBI$841TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,470,950PYContributionsGrantsAmt
CY Contributions Grants$1,583,882CYContributionsGrantsAmt
PY Program Service Revenue$742,302PYProgramServiceRevenueAmt
CY Program Service Revenue$1,128,124CYProgramServiceRevenueAmt
PY Investment Income$44,176PYInvestmentIncomeAmt
CY Investment Income$24,959CYInvestmentIncomeAmt
PY Other Revenue$55,327PYOtherRevenueAmt
CY Other Revenue-$54,507CYOtherRevenueAmt
PY Total Revenue$2,312,755PYTotalRevenueAmt
CY Total Revenue$2,682,458CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$713,157PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$927,776CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$12,454CYTotalFundraisingExpenseAmt
PY Other Expenses$1,054,521PYOtherExpensesAmt
CY Other Expenses$1,821,610CYOtherExpensesAmt
PY Total Expenses$1,767,678PYTotalExpensesAmt
CY Total Expenses$2,749,386CYTotalExpensesAmt
PY Revenues Less Expenses$545,077PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$66,928CYRevenuesLessExpensesAmt
Total Assets BOY$7,529,609TotalAssetsBOYAmt
Total Assets EOY$7,450,009TotalAssetsEOYAmt
Total Liabilities BOY$2,387,606TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,374,934TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,142,003NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,075,075NetAssetsOrFundBalancesEOYAmt
MissionSee Schedule OMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,923,376ExpenseAmt
DescAffordable Housing Program: The Organization 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 in the affordable housing program by the use of ground lease agreements and the Community Land Trust model. In 2018, 6 homes were sold and 6 new homes were completed. At the end of 2018, 16 homes were under lease purchase agreements and 6 affordable rental units were occupied by local families. 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. In 2018, ALT provided 547 client services through Counseling and Education classes and ALT piloted its Young Urban Builders program (YUB) and 15 youth received paid training in light construction.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$467,509ExpenseAmt
DescALTs Community Agriculture Program strives to support healthy, vibrant communities by 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. In 2018, 80 micro-entrepreneur opportunities were started, supported or received business development assistance. The Farmers Network grew and provided farm business planning and technical assistance to 53 beginning and socially disadvantaged farmers. ALT ran produce stands in 6 locations and over 1850 volunteer hours were devoted to garden development and maintenance within the Community Garden Network. $1675 SNAP (EBT) dollars were spent at the West Broad Farmers Market, which we doubled with the support of our partnership with Wholesome Wave Georgia for a total of $3,350 in SNAP sales to our vendors. (Continued on Schedule O.)Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$263,887ExpenseAmt
DescLand Conservation Programs: ALT permanently protects greenspace by accepting, monitoring, and enforcing permanent conservation easements that protect the lands conservation values. ALT now holds easements and fee land in 36 Georgia counties - a total of 16,995 acres. In 2018, the organization closed on 6 projects, helping to protect 510 acres in 2 counties in GA, including the purchase of easement of 210 acres of working farm lands, and 300 acres of a mixture of natural and managed forests, Blue Line Streams, and pasture.Notably, these lands include important landscapes of Oconee and Mogran Counties, maintainingthe rural character of those counties while protecting critical habitats and working lands in our communities. Many of these tracts directly connect to other protected land, as we work to create corridors adjacent to national forest, wildlife management areas, and land protected by other land trusts. (Continued on Schedule O.)Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,654,772TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
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 StmtYes (true)IndependentAuditFinclStmtInd
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 ActivitiesYes (true)FundraisingActivitiesInd
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 OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document41IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee45EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 StAddressLine1Txt
CityAthensCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Kirrena Gallagher
VP2.000.00Yes (X)Yes (X)$0$0$0
Gloria Bizzle
Board Member1.000.00Yes (X)$0$0$0
Donna Thurman
Board Member1.000.00Yes (X)$0$0$0
Beth Gavrilles
Board Member2.000.00Yes (X)$0$0$0
Nancy Stangle
Emerita Director BD Treasure5.000.00Yes (X)Yes (X)$0$0$0
Charley Hill
Board Member1.000.00Yes (X)$0$0$0
Willa Fambrough
Board Member4.000.00Yes (X)$0$0$0
Dan Lorentz
Secretary3.000.00Yes (X)Yes (X)$0$0$0
Darren Ash
Board Member1.000.00Yes (X)$0$0$0
Sarah Y Sutherland
President3.000.00Yes (X)Yes (X)$0$0$0
Pearl Hall
Board Member1.000.00Yes (X)$0$0$0
Michael Thurmond
Board Member1.000.00Yes (X)$0$0$0
Heather Benham
Executive Director40.000.00Yes (X)$74,880$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$74,880TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$37,232MembershipDuesAmt
Fundraising$19,355FundraisingAmt
Related Organizations$78,006RelatedOrganizationsAmt
Government Grants$963,371GovernmentGrantsAmt
All Other Contributions$485,918AllOtherContributionsAmt
Total Contributions$1,583,882TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Program Fees-Home Sale230000$743,000$743,000
Program Fees-Other531390$323,371$323,371
Program Fees-ALT Farms110000$61,753$61,753
FieldValueIRS element (for citing)
Total Program Service Revenue$1,128,124TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,959TotalRevenueColumnAmt
Related Or Exempt Func Income$24,959RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$10,275FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$19,355ContriRptFundraisingEventAmt
Fundraising Direct Expenses$9,434FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$841TotalRevenueColumnAmt
Unrelated Business Revenue$841UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLoss on InvestmentsDesc
Business523920BusinessCd
Total Revenue Column-$55,348TotalRevenueColumnAmt
Related Or Exempt Func Income-$55,348RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total-$55,348OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,682,458TotalRevenueColumnAmt
Related Or Exempt Func Income$1,097,735RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$841UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$74,880TotalAmt
Program Services$63,648ProgramServicesAmt
Management And General$7,488ManagementAndGeneralAmt
Fundraising$3,744FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$699,938TotalAmt
Program Services$670,342ProgramServicesAmt
Management And General$24,363ManagementAndGeneralAmt
Fundraising$5,233FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$91,716TotalAmt
Program Services$89,039ProgramServicesAmt
Management And General$2,427ManagementAndGeneralAmt
Fundraising$250FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$61,242TotalAmt
Program Services$58,020ProgramServicesAmt
Management And General$2,515ManagementAndGeneralAmt
Fundraising$707FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,425TotalAmt
Program Services$9,711ProgramServicesAmt
Management And General$1,714ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$3,157TotalAmt
Program Services$2,767ProgramServicesAmt
Management And General$390ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$19,675TotalAmt
Program Services$4,912ProgramServicesAmt
Management And General$14,763ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$23,423TotalAmt
Program Services$21,160ProgramServicesAmt
Management And General$2,263ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,101TotalAmt
Management And General$986ManagementAndGeneralAmt
Fundraising$115FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$65,582TotalAmt
Program Services$55,629ProgramServicesAmt
Management And General$9,953ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,468TotalAmt
Program Services$8,666ProgramServicesAmt
Management And General$802ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$38,206TotalAmt
Program Services$35,573ProgramServicesAmt
Management And General$2,633ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmt
Printing and publications$5,294$2,889$2,405
Affordable Housing-homes sol$1,044,705$1,044,705
Dues$5,846$1,864$3,982
Taxes and Licenses$41,481$3,759$37,722

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$552,247TotalAmt
Program Services$548,896ProgramServicesAmt
Management And General$3,351ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,749,386TotalAmt
Program Services$2,654,772ProgramServicesAmt
Management And General$82,160ManagementAndGeneralAmt
Fundraising$12,454FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$103,151BOYAmt
EOY$78,418EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$562,870BOYAmt
EOY$751,291EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$97,098BOYAmt
EOY$187,230EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$49,453BOYAmt
EOY$57,130EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$500,000BOYAmt
EOY$500,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,939BOYAmt
EOY$30,038EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$897,393LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$83,897LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$822,964BOYAmt
EOY$813,496EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$645,817BOYAmt
EOY$703,083EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,733,317BOYAmt
EOY$4,329,323EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,529,609BOYAmt
EOY$7,450,009EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$20,725BOYAmt
EOY$46,208EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$340,031BOYAmt
EOY$429,043EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$54,812BOYAmt
EOY$131,068EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,472,038BOYAmt
EOY$1,254,615EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$14,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$500,000BOYAmt
EOY$500,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,387,606BOYAmt
EOY$2,374,934EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,200,156BOYAmt
EOY$1,086,292EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,941,847BOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
EOY$3,988,783EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,142,003BOYAmt
EOY$5,075,075EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,529,609BOYAmt
EOY$7,450,009EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$66,928ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
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$933,951CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$874,562CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,823,472CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,452,980CurrentTaxYearMinus1YearAmt
Current Tax Year$1,564,529CurrentTaxYearAmt
Total$6,649,494TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$933,951CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$874,562CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,823,472CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,452,980CurrentTaxYearMinus1YearAmt
Current Tax Year$1,564,529CurrentTaxYearAmt
Total$6,649,494TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$16,903SubstantialContributorsTotAmt
Public Support Total170$6,632,591PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,238CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$1,882CurrentTaxYearMinus3YearsAmt
Total$5,356TotalAmt
FieldValueIRS element (for citing)
Total Support$6,654,850TotalSupportAmt
Public Support CY1700.99670PublicSupportCY170Pct
Public Support PY1700.98880PublicSupportPY170Pct
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 Easements64TotalEasementsCnt
Total Acreage16995.00TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement504.25StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$19,636ExpensesIncurredEnforcementAmt
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (true)InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$645,817BeginningYearBalanceAmt
Contributions$92,219ContributionsAmt
Investment Earnings Or Losses-$31,406InvestmentEarningsOrLossesAmt
Other Expenditures$390OtherExpendituresAmt
Administrative Expenses$3,157AdministrativeExpensesAmt
End Year Balance$703,083EndYearBalanceAmt
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$514,238OtherCostOrOtherBasisAmt
Book Value$514,238BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$378,488OtherCostOrOtherBasisAmt
Depreciation$79,230DepreciationAmt
Book Value$299,258BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,667OtherCostOrOtherBasisAmt
Depreciation$4,667DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$813,496TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Affordable Housing Program Properti$3,724,323
Land Held for Investment$605,000
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,329,323TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNote Payable First Amer Bk FHLBDesc
Amt$500,000Amt
FieldValueIRS element (for citing)
Total Liability$500,000TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,691,894TotalRevEtcAuditedFinclStmtAmt
Other Revenue$9,436OtherRevenueAmt
Revenue Not Reported$9,436RevenueNotReportedAmt
Revenue Subtotal$2,682,458RevenueSubtotalAmt
Total Revenue Per Form990$2,682,458TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,758,820TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$9,434OtherExpensesIncludedAmt
Expenses Not Reported$9,434ExpensesNotReportedAmt
Expenses Subtotal$2,749,386ExpensesSubtotalAmt
Total Expenses Per Form990$2,749,386TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Reports conservation easements (Part II, line 9)Easements acquired by the Organization are conservation easements and represent numberous 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. ALT monitors activities on the land easements and enforces restrictions. ALT requests a stewardship donation from each donor for conservation easements. Stewardship donations are invested in ALTs conservation stewardship fund to provide for future expenses of monitoring, enforcing, and defense of the conservation easements in perpetuity.
Other revenues not included on Form 990 (Part XI, line 2d)Fundraising expenses are deducted from fundraising revenues on the tax return, but included in expenses on the financial statements.
Other expenses not included on Form 990 (Part XII, line 2d)Fundraising expense are deducted from fundraising revenues on the tax return. The financial statements included the fundraising amount in expenses.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Harvest MoonEvent1Nm
Gross Receipts Event1$15,950GrossReceiptsEvent1Amt
Charitable Contri Event1$8,825CharitableContriEvent1Amt
Gross Revenue Event1$7,125GrossRevenueEvent1Amt
Food And Beverage Event1$1,800FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$2,629OtherDirectExpensesEvent1Amt
Event2Com Ag DinnEvent2Nm
Gross Receipts Event2$8,135GrossReceiptsEvent2Amt
Charitable Contri Event2$4,985CharitableContriEvent2Amt
Gross Revenue Event2$3,150GrossRevenueEvent2Amt
Food And Beverage Event2$3,478FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$16OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$5,545GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$5,545CharitableContriOtherEventsAmt
Rent Fclty Costs Other Events$200RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$632FoodAndBeverageOtherEventsAmt
Entertainment Other Events$250EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events$429OthDirectExpnssOtherEventsAmt
Gross Receipts Total$29,630GrossReceiptsTotalAmt
Charitable Contributions Tot$19,355CharitableContributionsTotAmt
Gross Revenue Total Events$10,275GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$200RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$5,910FoodAndBeverageTotalEventsAmt
Entertainment Total Events$250EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$3,074OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$9,434DirectExpenseSummaryEventsAmt
Net Income Summary$841NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Member election for additional members 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.
Governing body decisions 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 governing body review Part VI line 11Form 990 draft copy is reviewed with the preparer by key members of management prior to providing a final copy for filing with the Internal Revenue Service. The Form 990 is provided to the Treasurer of the Board of Directors for review prior to filing the return.
Conflict of interest policy compliance 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.
CEO executive director top management comp 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.
Governing documents etc available to public Part VI line 19The Organizations governing documents, conflict of interest policy, financial statements, and tax returns are available by request at the administrative offices of the Organization.
Explanation of other changes in net assets or fund balances Part XI line 9Rounding
List of other expenses Part IX line 24eProgram costs - cost of homes sold $450,152. Program costs - other misc - $243,420
General explanation attachmentMission Statement:Conserving, 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. Part III Program Service Accomplishments - Community Agriculture Program:ALT also offers the Young Urban Farmers (YUF) Program that provides job skills training and education centered around sustainable agriculture and entrepreneurship to youth in Athens-Clarke County. In 2018, ALT served 22 youths through the YUF program, providing many with their first job experience. Land Conservation Program: The Conservation Program reached 650 participants to educate and improve knowledge about conservation practices and invasive species removal on agricultural and natural lands in Georgia. In 2018, ALT piloted its Young Conservation Stewards program (YCS) and provided paid training to 6 youths in the conservation field.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ALT Farms LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Direct Controlling NAN/ADirectControllingNACd

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 ActivitiesDevelopmentPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Filing entityBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeC CorpEntityTypeTxt
Ownership1.00000OwnershipPct

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