2019-11-14T14:12:55-06:00 2018-12-31 580692043 MAULDIN & JENKINS LLC 2000 SOUTHBRIDGE PARKWAY SUITE 501 BIRMINGHAM AL 35209 990 2018-01-01 582069352 GEORGIA-ALABAMA LAND TRUST INC GEOR 9212310507 226 OLD LADIGA ROAD PIEDMONT AL 36272 KATHERINE EDDINS EXECUTIVE DIRECTOR 9212310507 2019-11-14 1 MEREDITH SMITH P00663029 2054452880 2019-11-13 12.8.221.82 2019-11-14 09:37:07 ES P 6308FF7A925E348D982C0E1B8443B15453F5998E 045AB530806385F1482A183AF0C9E8819F8D4570 2018 2020-03-31 21:24:44Z X KATHERINE EDDINS 226 OLD LADIGA ROAD PIEDMONT AL 36272 11180368 0 X WWW.GALANDTRUST.ORG X 1993 GA TO PROTECT LAND AND CONSERVATION VALUES THROUGH CONSERVATION EASEMENTS AND SIMILAR LAND CONSERVATION 14 14 38 10 -1231 -1231 1929310 2591618 1673030 1350655 407755 593371 186170 76268 4196265 4611912 0 0 0 0 1653552 1842986 0 0 270401 1358821 2364023 3012373 4207009 1183892 404903 48944827 48318175 31823205 31763510 17121622 16554665 TO WORK WITH LANDOWNERS TO HELP THEM PROTECT THEIR LAND, PRIMARILY THROUGH CONSERVATION EASEMENTS. 0 0 152359 1350655 LAND PROTECTION:PROTECTION PROGRAM: WORKING WITH LAND OWNERS IN OUR PROTECTION AREA TO EDUCATE ON THE PURPOSE 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 ENSURE COMPLIANCE AND PROTECTION OF CONSERVATION VALUES. DURING 2018 THE LAND TRUST PROTECTED 65 PROPERTIES FOR A TOTAL OF APPROXIMATELY 22,000 ACRES OF PROTECTED LAND, AND ALSO MONITOR OVER 1,000 CONSERVATION EASEMENTS. 225532 225532 ARMY COMPATIBLE USE BUFFER (ACUB) PROGRAM:WORKING WITH THE DEPARTMENT OF DEFENSE AND FORT STEWART GEORGIA, THE LAND TRUST FOCUSES ON ACQUIRING CONSERVATION EASEMENTS AND, WHEN NEEDED, FEE INTERESTS TO LAND SURROUNDING THE MILITARY INSTALLATION, IN ORDER TO PROTECT HABITAT AND, MOST IMPORTANTLY, TO PREVENT HIGH-DENSITY DEVELOPMENT NEAR THE INSTALLATION, WHICH OTHERWISE COULD IMPACT TRAINING ON POST AND, IN TURN, MILITARY READINESS. IN 2018, THE LAND TRUST PROTECTED APPROXIMATELY 1,500 ACRES OF LAND SURROUNDING FORT STEWART, HELPING TO ENSURE FORT STEWART CAN COMPLETE ITS MILITARY READINESS MISSION 1994044 1994044 HABITAT RESTORATION PROGRAM AT FORT STEWART:THE FORT STEWART/HUNTER ARMY AIRFIELD ENVIRONMENTAL PROGRAM ENSURES MILIATRY MISSION ACTIVITIES ARE CONDUCTED IN COMPLIANCE WITH ALL 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, THE ENDANGERED SPECIES ACT (16 USC 1531 ET SEQ.), THE MIGRATORY BIRD TREATY ACT (16 USC 1361 ET SEQ.), NATIONAL HISTORIC PRESERVATION ACT(54 U.S.C. 300101 ET SEQ.), THE SIKES ACT (16 U.S.C. 670 ET SEQ.), THE NATIONAL ENVIRONMENTAL POLICY ACT (42 U.S.C. 4321 ET SEQ.), APPLICABLE IMPLEMENTING REGULATIONS, AND ARMY REGULATIONS 200-1. 1231121 1231121 3603056 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 10 0 1 38 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 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 STEPHEN STUTTS PRESIDENT 2.00 X X 0 0 0 KENWOOD NICHOLS 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 THOMAS HAMBY MEMBER 2.00 X 0 0 0 BO BICKERSTAFF MEMBER 2.00 X 0 0 0 BRYAN PEEPLES MEMBER 2.00 X 0 0 0 DR CHIP REED MEMBER 2.00 X 0 0 0 DAVID BLANCHARD MEMBER 2.00 X 0 0 0 CATHY RICE MEMBER 2.00 X 0 0 0 CHOP EVANS MEMBER 2.00 X 0 0 0 JOHN TURNER MEMBER 2.00 X 0 0 0 BUCK WILEY MEMBER 2.00 X 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 40.00 X 132700 0 10324 HAL ROBINSON LEGAL AFFAIRS 40.00 X 124555 0 6045 257255 0 16369 2 0 0 0 MITCH ROGERS 2587 BUTLER ROAD CLAXTON GA 30417 MOWING & PLANTING 102000 1 2181263 410355 2591618 STEWARDSHIP INCOME 900099 865322 865322 PROTECTION INCOME 900099 485333 485333 1350655 203097 203097 22805 6631 16174 16174 -1231 17405 6929518 6539244 390274 390274 390274 57706 22581 35125 35125 MISCELLANEOUS 900099 28409 28409 LOSS ON SALE OF ASSETS 900099 -3440 -3440 24969 4611912 1765898 -1231 255627 X 257245 208635 10127 38483 1328402 1195727 112646 20029 40573 35704 3246 1623 95793 83809 8163 3821 120973 107216 9294 4463 16995 7308 9687 157084 137017 19945 122 59871 571 59300 17981 7702 9458 821 9966 9966 57119 40382 10425 6312 308446 283771 24675 46945 24335 20346 2264 PROGRAM EXPENSE 1326101 1310111 15990 DEVELOPMENT COSTS 95667 1446 94221 BANK CHARGES AND INVEST 74794 73168 1626 TAXES, LICENSES AND FIL 47152 19651 27501 145902 57108 65842 22952 4207009 3603056 333552 270401 3765930 6122963 17266191 14111256 641455 1288674 389388 128942 25084 32543 4799944 877948 4094700 3921996 8112924 9323126 14649155 13388675 48944827 48318175 42573 181190 14211907 12816764 17568725 18765556 31823205 31763510 X 7529991 6772573 9361631 9532092 230000 250000 17121622 16554665 48944827 48318175 404903 -971860 0 X X 0 1 X 1 0 X 569404 291222 779257 1929310 2591618 6160811 569404 291222 779257 1929310 2591618 6160811 6160811 75127 269128 155600 130492 203097 833444 34423 46473 24150 150356 41143 296545 7290800 0.84500 0.79760 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: HABITAT RESTORATION DATE: 06/30/18 AMOUNT: 1955731. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/10 AMOUNT: 15370726. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/11 AMOUNT: 10028247. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/12 AMOUNT: 9518678. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/13 AMOUNT: 3160764. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/14 AMOUNT: 3426280. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/15 AMOUNT: 4606596. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/16 AMOUNT: 3396176. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/17 AMOUNT: 1331515. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/10 AMOUNT: 15370726. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/11 AMOUNT: 10028247. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/12 AMOUNT: 9518678. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/13 AMOUNT: 3160764. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/14 AMOUNT: 3426280. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/15 AMOUNT: 4606596. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/16 AMOUNT: 3396176. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/17 AMOUNT: 2108983. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/18 AMOUNT: 242937. 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 1015 381214.20 14 7 1 16217.00 625789 374135 30000 -11389 1899 390847 324084 51810 1759 374135 309434 14650 324084 262779 60763 -14108 309434 9144841 3918 8882062 262779 0.63960 0.36040 0 0 1912216 1912216 216197 90843 125354 2531561 733737 1797824 139970 53368 86602 3921996 ACUB LAND 13388675 13388675 LINE OF CREDIT 650032 ACCRUED COMPENSATION/ABENCES 93948 ACUB ASSETS HELD 18021576 18765556 X 3669264 -971860 29212 -942648 4611912 0 4611912 4236221 29212 29212 4207009 0 4207009 PART II, LINE 3: 2018 AMENDMENTS: A. CONSERVATION EASEMENT (FLOYD COUNTY, GA) WAS AMENDED TO LOCATE AGRICULTURAL STRUCTURES IN A MANNER THAT ENHANCES THE PROTECTION OF CONSERVATION VALUES (SCENIC VIEWSHED) ASSOCIATED WITH THE PROPERTY B. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (FLOYD COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY THE GEORGIA DEPARTMENT OF TRANSPORTATION, WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. C. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (FLOYD COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY GEORGIA POWER COMPANY, WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. D. CONSERVATION EASEMENT (HARRIS COUNTY, GEORGIA) WAS AMENDED TO FURTHER ENHANCE CONSERVATION VALUES (PRESERVATION OF OPEN SPACE AND PROTECTION OF SIGNIFICANT, RELATIVELY-NATURAL HABITAT) ASSOCIATED WITH THE PROPERTY BY LIMITING MOTOR VEHICLE ACCESS AND TIMBER OPERATIONS ON THE PROPERTY. E. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (BRYAN COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY SOUTHERN TELECOM, INC., WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. F. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (LIBERTY COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY SOUTHERN TELECOM, INC., WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. G. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (LIBERTY COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY SOUTHERN TELECOM, INC., WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. H. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (LIBERTY COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY SOUTHERN TELECOM, INC., WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. I. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (MARENGO COUNTY, GEORGIA) AS THE RESULT OF A CONDEMNATION ACTION BY ALABAMA POWER COMPANY, WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. J. RIGHT-OF WAY WAS OBTAINED THROUGH CONSERVATION EASEMENT PROPERTY (ST. CLAIR COUNTY, ALABAMA) AS THE RESULT OF A CONDEMNATION ACTION BY ALABAMA POWER COMPANY, WHICH WAS EXERCISING ITS POWER OF EMINENT DOMAIN. K. CONSERVATION EASEMENT (TAYLOR COUNTY, GEORGIA) WAS AMENDED TO LOCATE STRUCTURES IN A MANNER THAT ENHANCES THE PROTECTION OF CONSERVATION VALUES (PRIME FARM SOILS AND SCENIC VIEWSHED) ASSOCIATED WITH THE PROPERTY. L. CONSERVATION EASEMENT (TERRELL COUNTY, GEORGIA) LEGAL DESCRIPTION WAS CORRECTED TO REFLECT THE ORIGINAL INTENT OF PARTIES AS WELL AS TO PRECLUDE FUTURE LEGAL ACTIONS CHALLENGING THE VALIDITY OF THE CONSERVATION EASEMENT INSTRUMENT. M. CONSERVATION EASEMENT (SCHLEY COUNTY, GEORGIA) DOCUMENTS WERE CORRECTED AND/OR AMENDED TO LOCATE STRUCTURES IN A MANNER THAT ENHANCES THE PROTECTION OF CONSERVATION VALUES (PROTECTION OF SIGNIFICANT, RELATIVELY-NATURAL HABITAT AND SCENIC VIEWSHED) ASSOCIATED WITH THE PROPERTY. N. CONSERVATION EASEMENT (CHEROKEE COUNTY, ALABAMA) WAS AMENDED TO RESOLVE A LANDOWNER'S VIOLATION OF THE CONSERVATION EASEMENT TERMS. THE RESULTING AMENDMENT SIGNIFICANTLY ENHANCES THE OVERALL PROTECTION OF CONSERVATION VALUES (PROTECTION OF SIGNIFICANT, RELATIVELY-NATURAL HABITAT AND) ASSOCIATED WITH THE PROPERTY. 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, 2018 AND 2017, THAT IT WOULD BE UNABLE TO SUBSTANTIATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 22,581. RENTAL: DIRECT EXPENSE (AGAINST UBIT) 6,631. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 22,581. RENTAL: DIRECT EXPENSE (AGAINST UBIT) 6,631. PART II, LINE 9: THE ORGANIZATION HAS MANY EASEMENTS RECORDED IN ITS NAME. CURRENTLY, THERE IS NO REQUIREMENT TO VALUE THESE EASEMENTS FOR REPORTING PURPOSES. ACCORDINGLY, THESE EASEMENTS HAVE BEEN EXPENSED WHEN PURCHASED. CONSERVATION IS THE PRIMARY PURPOSE OF THE ORGANIZATION. X 1 WELLSPRING NONPROFIT RESOURCES INC 2870 PEACHTREE ROAD ATLANTA GA 30305 MAILING OF INVITATIONS, COORDINATION OF FOOD, PARKING, SECUR 0 57706 93000 -35294 57706 93000 -35294 GA AL FL SC TN MS NC DUCK DERBY 6409 6409 358 450 650 AN EVENING IN THE CITY 51297 51297 2750 3341 8570 1000 5462 57706 57706 2750 3341 8928 1450 6112 22581 35125 X 65 VALUE NOMINAL 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 DURING 2018, THE BYLAWS WERE AMENDED AND INCLUDED CHANGES TO THE FOLLOWING: 1) COMPOSITION AND ELECTION OF THE BOARD 2) QUORUM AND VOTING 3) TERMS OF OFFICERS 4) ADDITION OF RISK MANAGEMENT COMMITTEE DURING 2018, A CHANGE WAS MADE TO THE POLICIES GOVERNING EMPLOYEES WHICH INCLUDED THE FOLLOWING: 1) PARENTAL LEAVE POLICY - EMPLOYEE WHO HAS COMPLETED ONE CONSECUTIVE YEAR OF SERVICE PRIOR TO THE BIRTH OR ADOPTION OF A CHILD IS ALLOWED SIX WEEKS OF PAID PARENTAL LEAVE. 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 11,208. MANAGEMENT AND GENERAL EXPENSES 15,107. FUNDRAISING EXPENSES 122. TOTAL EXPENSES 26,437. PAYROLL ADMINISTRATION: PROGRAM SERVICE EXPENSES 2,616. MANAGEMENT AND GENERAL EXPENSES 3,468. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,084. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 123,193. MANAGEMENT AND GENERAL EXPENSES 1,370. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,563. FORM 990, PART IX, LINE 24E DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 11,891. MANAGEMENT AND GENERAL EXPENSES 26,113. FUNDRAISING EXPENSES 5,433. TOTAL EXPENSES 43,437. UTILITIES: PROGRAM SERVICE EXPENSES 11,098. MANAGEMENT AND GENERAL EXPENSES 20,767. FUNDRAISING EXPENSES 27. TOTAL EXPENSES 31,892. POSTAGE AND PRINTING: PROGRAM SERVICE EXPENSES 5,339. MANAGEMENT AND GENERAL EXPENSES 3,814. FUNDRAISING EXPENSES 16,937. TOTAL EXPENSES 26,090. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 9,824. MANAGEMENT AND GENERAL EXPENSES 10,648. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,472. BAD DEBT: PROGRAM SERVICE EXPENSES 13,595. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,595. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 1,682. MANAGEMENT AND GENERAL EXPENSES 3,358. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,040. EDUCATION: PROGRAM SERVICE EXPENSES 1,389. MANAGEMENT AND GENERAL EXPENSES 1,142. FUNDRAISING EXPENSES 555. TOTAL EXPENSES 3,086. ACQUISITIONS: PROGRAM SERVICE EXPENSES 2,290. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,290. 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.