ATHENS LAND TRUST INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ATHENS LAND TRUST INC (EIN 58-2154133)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202513189349305836
Schema version
2024v5.0
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)
Return2025-11-14T12:04:37-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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)
PersonDEMETRIUS JORDANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7065218403PhoneNum
Signature2025-11-10SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW CHANDLERPreparerPersonNm
PTINP00959489PTIN
Phone7702717422PhoneNum
Preparation2025-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDEMETRIUS JORDANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1685 N POPE STREETAddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,223,093GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ATHENSLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTHE ATHENS LAND TRUST (ALT) IS BOTH A CONSERVATION AND COMMUNITY LAND TRUST, PROTECTING AND STEWARDING LAND FOR ENVIRONMENTAL, ECONOMIC, AND AFFORDABLE HOUSING PURPOSES. ALT PROVIDES EDUCATION OPPORTUNITIES FOR FIRST-TIME HOMEBUYERS, YOUTH THROUGH PAID JOB TRAINING OPPORTUNITIES, AND NEIGHBORHOOD RESIDENTS THROUGH ADVISORY BOARD TRAININGS. ALT SUPPORTS NEW AND BEGINNING FARMERS THROUGH INCUBATION, WORKSHOPS, CLASSES, AND ACCESS TO FARMLAND.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee52TotalEmployeeCnt
Total Volunteers138TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,169,883PYContributionsGrantsAmt
CY Contributions Grants$2,996,670CYContributionsGrantsAmt
PY Program Service Revenue$648,796PYProgramServiceRevenueAmt
CY Program Service Revenue$641,603CYProgramServiceRevenueAmt
PY Investment Income$141,333PYInvestmentIncomeAmt
CY Investment Income$997,764CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,960,012PYTotalRevenueAmt
CY Total Revenue$4,636,037CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,331,423PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,598,189CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$26,455CYTotalFundraisingExpenseAmt
PY Other Expenses$1,185,531PYOtherExpensesAmt
CY Other Expenses$2,123,111CYOtherExpensesAmt
PY Total Expenses$2,516,954PYTotalExpensesAmt
CY Total Expenses$3,721,300CYTotalExpensesAmt
PY Revenues Less Expenses$443,058PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$914,737CYRevenuesLessExpensesAmt
Total Assets BOY$9,551,707TotalAssetsBOYAmt
Total Assets EOY$9,773,011TotalAssetsEOYAmt
Total Liabilities BOY$1,486,672TotalLiabilitiesBOYAmt
Total Liabilities EOY$793,239TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,065,035NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,979,772NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ATHENS LAND TRUST (ALT) IS BOTH A CONSERVATION AND COMMUNITY LAND TRUST, PROTECTING AND STEWARDING LAND FOR ENVIRONMENTAL, ECONOMIC, AND AFFORDABLE HOUSING PURPOSES. ALT PROVIDES EDUCATION OPPORTUNITIES FOR FIRST-TIME HOMEBUYERS, YOUTH THROUGH PAID JOB TRAINING OPPORTUNITIES, AND NEIGHBORHOOD RESIDENTS THROUGH ADVISORY BOARD TRAININGS. ALT SUPPORTS NEW AND BEGINNING FARMERS THROUGH INCUBATION, WORKSHOPS, CLASSES, AND ACCESS TO FARMLAND.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,623,535ExpenseAmt
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$1,804,237ExpenseAmt
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$3,427,772TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 LiabilitiesfalseReportOtherLiabilitiesInd
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 ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document45IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee52EmployeeCnt
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 MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
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)
PersonDEMETRIUS JORDANPersonNm
Phone7066130122PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHARLEY HILL
SECRETARY3.00Yes (X)Yes (X)$0$0$0
NANCY STANGLE
TREASURER6.00Yes (X)Yes (X)$0$0$0
SARAH YATES SUTHERLAND
PRESIDENT6.00Yes (X)Yes (X)$0$0$0
JEFF BISHOP
BOARD MEMBER2.00Yes (X)$0$0$0
SHAKEETA DANIEL
BOARD MEMBER2.00Yes (X)$0$0$0
DURELL SMITH
BOARD MEMBER2.00Yes (X)$0$0$0
WILLIE THOMAS
BOARD MEMBER2.00Yes (X)$0$0$0
VANNA CURE
INTERIM EXEC40.00Yes (X)$55,944$0$0
KIRRENA GALLAGHER
VICE PRESIDE2.00Yes (X)Yes (X)$0$0$0
GAIL COWIE
BOARD MEMBER1.00Yes (X)$0$0$0
TONY GRAJIRENA
BOARD MEMBER2.00Yes (X)$0$0$0
ANDREW SALINAS
BOARD MEMBER2.00Yes (X)$0$0$0
DEMETRIUS JORDAN
EXECUTIVE DI40.00Yes (X)$2,781$0$0
HEATHER BENHAM
FORMER EXECU40.00Yes (X)$110,840$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$169,565TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAGE CONSTRUCTIONBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1490 MILES PATRICK ROADAddressLine1Txt
CityWINDERCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30680ZIPCd
FieldValueIRS element (for citing)
ServicesCONSTRUCTIONServicesDesc
Compensation$123,673CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$1,951,616GovernmentGrantsAmt
All Other Contributions$1,045,054AllOtherContributionsAmt
Total Contributions$2,996,670TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOME SALE230000$425,000$425,000
RENTAL110000$115,480$115,480
CONSERVATION FEES AND LEASE531110$43,709$43,709
OTHER531390$26,773$26,773
SPECIAL EVENTS$18,331$18,331

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,310TotalRevenueColumnAmt
Related Or Exempt Func Income$12,310RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$641,603TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$185,495TotalRevenueColumnAmt
Related Or Exempt Func Income$185,495RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,399,325SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$587,056SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$812,269SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$812,269TotalRevenueColumnAmt
Related Or Exempt Func Income$812,269RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,636,037TotalRevenueColumnAmt
Related Or Exempt Func Income$1,639,367RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,351,371TotalAmt
Program Services$1,202,720ProgramServicesAmt
Management And General$135,137ManagementAndGeneralAmt
Fundraising$13,514FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$29,947TotalAmt
Program Services$24,980ProgramServicesAmt
Management And General$4,967ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$116,968TotalAmt
Program Services$101,367ProgramServicesAmt
Management And General$15,601ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$99,903TotalAmt
Program Services$88,914ProgramServicesAmt
Management And General$9,990ManagementAndGeneralAmt
Fundraising$999FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,609TotalAmt
Program Services$5,485ProgramServicesAmt
Management And General$1,124ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$60,665TotalAmt
Program Services$13,346ProgramServicesAmt
Management And General$47,319ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$45,189TotalAmt
Program Services$9,038ProgramServicesAmt
Management And General$34,796ManagementAndGeneralAmt
Fundraising$1,355FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$27,284TotalAmt
Program Services$26,738ProgramServicesAmt
Management And General$546ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$50,879TotalAmt
Program Services$47,826ProgramServicesAmt
Management And General$3,053ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$14,352TotalAmt
Program Services$12,630ProgramServicesAmt
Management And General$1,722ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$74,084TotalAmt
Program Services$70,380ProgramServicesAmt
Management And General$3,704ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
COST OF HOMES SOLD$639,304$639,304
DIRECT PROGRAM COSTS$565,798$565,798
REPAIRS AND MAINTENANCE$461,921$461,921
UTILITIES$86,518$81,327$5,191

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$90,508TotalAmt
Program Services$75,998ProgramServicesAmt
Management And General$3,923ManagementAndGeneralAmt
Fundraising$10,587FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,721,300TotalAmt
Program Services$3,427,772ProgramServicesAmt
Management And General$267,073ManagementAndGeneralAmt
Fundraising$26,455FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$144,909BOYAmt
EOY$1,213,546EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$880,510BOYAmt
EOY$280,696EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,204,175BOYAmt
EOY$1,138,597EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$35,020BOYAmt
EOY$59,109EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$587,056BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,782BOYAmt
EOY$2,519EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$917,108LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$160,497LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$770,963BOYAmt
EOY$756,611EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,302,881BOYAmt
EOY$1,449,978EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,624,411BOYAmt
EOY$4,871,955EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,551,707BOYAmt
EOY$9,773,011EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$58,090BOYAmt
EOY$231,639EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$42,040BOYAmt
EOY$41,450EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$30,890BOYAmt
EOY$24,360EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$768,596BOYAmt
EOY$495,790EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$587,056BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,486,672BOYAmt
EOY$793,239EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$753,986BOYAmt
EOY$1,693,112EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,311,049BOYAmt
EOY$7,286,660EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,065,035BOYAmt
EOY$8,979,772EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,551,707BOYAmt
EOY$9,773,011EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$914,737ReconcilationRevenueExpnssAmt
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$2,106,181CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,895,896CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,097,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,169,883CurrentTaxYearMinus1YearAmt
Current Tax Year$2,996,670CurrentTaxYearAmt
Total$12,265,709TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,106,181CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,895,896CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,097,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,169,883CurrentTaxYearMinus1YearAmt
Current Tax Year$2,996,670CurrentTaxYearAmt
Total$12,265,709TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$12,265,709PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$82,764CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$45,545CurrentTaxYearMinus1YearAmt
Current Tax Year$142,670CurrentTaxYearAmt
Total$270,979TotalAmt
FieldValueIRS element (for citing)
Total Support$12,536,688TotalSupportAmt
Gross Receipts Rltd Activities$3,471,264GrossReceiptsRltdActivitiesAmt
Public Support CY1700.97840PublicSupportCY170Pct
Public Support PY1700.98870PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 Easements116TotalEasementsCnt
Total Acreage20559.24TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement421.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$32,169ExpensesIncurredEnforcementAmt
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$1,302,881BeginningYearBalanceAmt
Contributions$146,292ContributionsAmt
Investment Earnings Or Losses$86,155InvestmentEarningsOrLossesAmt
Other Expenditures-$78,767OtherExpendituresAmt
Administrative Expenses-$6,583AdministrativeExpensesAmt
End Year Balance$1,449,978EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,202,280BeginningYearBalanceAmt
Investment Earnings Or Losses$136,293InvestmentEarningsOrLossesAmt
Other Expenditures-$29,867OtherExpendituresAmt
Administrative Expenses-$5,825AdministrativeExpensesAmt
End Year Balance$1,302,881EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,353,170BeginningYearBalanceAmt
Contributions$84,567ContributionsAmt
Investment Earnings Or Losses-$192,260InvestmentEarningsOrLossesAmt
Other Expenditures-$37,334OtherExpendituresAmt
Administrative Expenses-$5,863AdministrativeExpensesAmt
End Year Balance$1,202,280EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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 Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

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
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$136,037DepreciationAmt
Book Value$242,451BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$24,382OtherCostOrOtherBasisAmt
Depreciation$24,460DepreciationAmt
Book Value-$78BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$756,611TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
AFFORDABLE HOUSING PROG PROPERTIES$4,611,075
GROUND LEASE, NET$260,880
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,871,955TotalBookValueOtherAssetsAmt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 1, PART II, LINE 5MONITORING AND ENFORCEMENT POLICY IS WRITTEN AND IN EFFECT.
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$24,360BalanceDueAmt
DefaultfalseDefaultInd
Board Or Committee ApprovalYes (true)BoardOrCommitteeApprovalInd
Written AgreementYes (true)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$24,360TotalBalanceDueAmt

Schedule M IRS990ScheduleM

Qualified Contrib Other QualifiedContribOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Method Of Determining RevenuesAPPRAISALMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received1Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE ATHENS LAND TRUST (ALT) IS BOTH A CONSERVATION AND COMMUNITY LAND TRUST, PROTECTING AND STEWARDING LAND FOR ENVIRONMENTAL, ECONOMIC, AND AFFORDABLE HOUSING PURPOSES. ALT PROVIDES EDUCATION OPPORTUNITIES FOR FIRST-TIME HOMEBUYERS, YOUTH THROUGH PAID JOB TRAINING OPPORTUNITIES, AND NEIGHBORHOOD RESIDENTS THROUGH ADVISORY BOARD TRAININGS. ALT SUPPORTS NEW AND BEGINNING FARMERS THROUGH INCUBATION, WORKSHOPS, CLASSES, AND ACCESS TO FARMLAND.
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 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 Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ALT FARMS LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1685 N POPE STAddressLine1Txt
CityATHENSCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30601ZIPCd
FieldValueIRS element (for citing)
EIN300740101EIN
Primary ActivitiesFARMINGPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Total Income$12,310TotalIncomeAmt
End Of Year Assets$8,632EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1ATHENS LTBusinessNameLine1Txt
Business Name Line2ATHENS LAND TRUSTBusinessNameLine2Txt

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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