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CHATTOWAH OPEN LAND TRUST INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
CHATTOWAH OPEN LAND TRUST INC (EIN 58-2173172)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-08-14
IRS object ID
201542269349301599
Schema version
2014v5.0
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)
Return2015-08-14T11:27:20-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN454084437PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WARREN AVERETT LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1415 E 10TH STREETAddressLine1Txt
CityANNISTONCityNm
State AbbreviationALStateAbbreviationCd
ZIP36207ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN582173172EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHATTOWAH OPEN LAND TRUST INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHATBusinessNameControlTxt
Phone2564471006PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1226 OLD LADIGA ROADAddressLine1Txt
CityPIEDMONTCityNm
State AbbreviationALStateAbbreviationCd
ZIP36272ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHERINE EDDINSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2564471006PhoneNum
Signature2015-08-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRODNEY A GIBSONPreparerPersonNm
PTINP00535604PTIN
Phone2562410560PhoneNum
Preparation2015-08-14PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHERINE EDDINSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1226 OLD LADIGA ROADAddressLine1Txt
CityPIEDMONTCityNm
State AbbreviationALStateAbbreviationCd
ZIP36272ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$72,558GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GALANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO PROTECT LAND THROUGH CONSERVATION EASESMENTS AND SIMILAR LAND CONSERVATION TOOLSActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$36,428PYContributionsGrantsAmt
CY Contributions Grants$41,534CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$31,966PYInvestmentIncomeAmt
CY Investment Income$27,870CYInvestmentIncomeAmt
PY Other Revenue$16,239PYOtherRevenueAmt
CY Other Revenue$3,154CYOtherRevenueAmt
PY Total Revenue$84,633PYTotalRevenueAmt
CY Total Revenue$72,558CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,530CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$53,834PYOtherExpensesAmt
CY Other Expenses$83,881CYOtherExpensesAmt
PY Total Expenses$53,834PYTotalExpensesAmt
CY Total Expenses$87,411CYTotalExpensesAmt
PY Revenues Less Expenses$30,799PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$14,853CYRevenuesLessExpensesAmt
Total Assets BOY$7,689,215TotalAssetsBOYAmt
Total Assets EOY$2,770,175TotalAssetsEOYAmt
Total Liabilities BOY$5,240,505TotalLiabilitiesBOYAmt
Total Liabilities EOY$302,239TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,448,710NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,467,936NetAssetsOrFundBalancesEOYAmt
MissionTO WORK WITH LANDOWNERS TO HELP THEM PROTECT THEIR LAND, PRIMARILY THROUGH CONSERVATION EASEMENTSMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$79,374ExpenseAmt
Revenue$3,154RevenueAmt
DescSTEWARDSHIP PROGRAM: 3 FULL TIME STAFF MEMBERS AND SEVERAL CONTRACTORS WORK TO PROTECT CONSERVATION VALUES OF OUR EASEMENTS ON OVER 250,000 ACRES OF LAND.PROTECTION PROGRAM: WORKING WITH LAND OWNERS IN OUR COVERAGE AREA TO EDUCATE ON THE PURPOSE OF CONSERVATION EASEMENTS AND TO EXPAND PROTECTED LAND FOR FUTURE AND PRESENT GENERATIONS.Desc
Total Program Service Expenses$79,374TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation EasementsYes (1)ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHATTOWAH OPEN LAND TRUST INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2564471006PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1226 OLD LADIGA ROADAddressLine1Txt
CityPIEDMONTCityNm
State AbbreviationALStateAbbreviationCd
ZIP36272ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
STEPHEN A STUTTS
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
KENWOOD C NICHOLS
VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
JOHN C SAWYER
TREASURER2.00Yes (X)Yes (X)$0$0$0
MARK S DRUMMOND
MEMBER2.00Yes (X)$0$0$0
CHARLES B EVANS
MEMBER2.00Yes (X)$0$0$0
SALLY MORGENS
MEMBER2.00Yes (X)$0$0$0
JOHN TURNER
MEMBER2.00Yes (X)$0$0$0
CS STEED
MEMBER2.00Yes (X)$0$0$0
THOMAS M REED
MEMBER2.00Yes (X)$0$0$0
CATHY W RICE
MEMBER2.00Yes (X)$0$0$0
KATHERINE EDDINS
SECRETARY/EXECUTIVE DIRECT8.00Yes (X)Yes (X)$0$107,950$032.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$107,950TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$41,534AllOtherContributionsAmt
Total Contributions$41,534TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,870TotalRevenueColumnAmt
Exclusion$27,870ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescTRANSFER FEESDesc
Business900099BusinessCd
Total Revenue Column$2,774TotalRevenueColumnAmt
Related Or Exempt Func Income$2,774RelatedOrExemptFuncIncomeAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$380TotalRevenueColumnAmt
Related Or Exempt Func Income$380RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,154OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,558TotalRevenueColumnAmt
Related Or Exempt Func Income$3,154RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$27,870ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,530TotalAmt
Program Services$3,530ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,037TotalAmt
Management And General$8,037ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$3,211TotalAmt
Program Services$3,211ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,062TotalAmt
Program Services$2,062ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,908TotalAmt
Program Services$6,908ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,374TotalAmt
Program Services$19,374ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS$29,332$29,332
CONTRIBUTIONS$9,939$9,939
CONTRACT LABOR$4,767$4,767
DUES AND SUBSCRIPTIONS$237$237

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$14TotalAmt
Program Services$14ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$87,411TotalAmt
Program Services$79,374ProgramServicesAmt
Management And General$8,037ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$777,039BOYAmt
EOY$426,717EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$12,500EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,192BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,348,310LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$63,450LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,291,768BOYAmt
EOY$1,284,860EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,488,580BOYAmt
EOY$1,046,098EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$117,636BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,689,215BOYAmt
EOY$2,770,175EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$1,388EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,240,505BOYAmt
EOY$300,851EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,240,505BOYAmt
EOY$302,239EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,881,947BOYAmt
EOY$1,741,180EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$566,763BOYAmt
EOY$726,756EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,448,710BOYAmt
EOY$2,467,936EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,689,215BOYAmt
EOY$2,770,175EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$14,853ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$34,079NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$26,400CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,696CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33,100CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36,428CurrentTaxYearMinus1YearAmt
Current Tax Year$41,534CurrentTaxYearAmt
Total$166,158TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$26,400CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,696CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$33,100CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$36,428CurrentTaxYearMinus1YearAmt
Current Tax Year$41,534CurrentTaxYearAmt
Total$166,158TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$166,158PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,795CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,166CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$22,050CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,966CurrentTaxYearMinus1YearAmt
Current Tax Year$27,870CurrentTaxYearAmt
Total$115,847TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,320CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$492CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,239CurrentTaxYearMinus1YearAmt
Current Tax Year$3,154CurrentTaxYearAmt
Total$22,214TotalAmt
FieldValueIRS element (for citing)
Total Support$304,219TotalSupportAmt
Public Support CY1700.54620PublicSupportCY170Pct
Public Support PY1700.62100PublicSupportPY170Pct
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 C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or Management0PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$0TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationMEETING WITH REPRESENTATIVES FROM OUR REGION TO DISCUSS NATIONAL LEGISLATION THAT DIRECTLY SUPPORTS LAND CONSERVATION AND THE MISSION OF THE LAND TRUSTExplanationTxt

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 Easements160TotalEasementsCnt
Total Acreage35762.00TotalAcreageCnt
Modified Easements0ModifiedEasementsCnt
States Easements Held4StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement908.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$39,732ExpensesIncurredEnforcementAmt
Agent Trustee Etc0AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,288,793BeginningYearBalanceAmt
Investment Earnings Or Losses$61,949InvestmentEarningsOrLossesAmt
Other Expenditures$301OtherExpendituresAmt
Administrative Expenses$3,211AdministrativeExpensesAmt
End Year Balance$1,347,832EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,530,913BeginningYearBalanceAmt
Investment Earnings Or Losses$135,468InvestmentEarningsOrLossesAmt
Other Expenditures$372,292OtherExpendituresAmt
Administrative Expenses$5,296AdministrativeExpensesAmt
End Year Balance$1,288,793EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$442,144BeginningYearBalanceAmt
Contributions$1,088,769ContributionsAmt
End Year Balance$1,530,913EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$432,144BeginningYearBalanceAmt
Contributions$10,000ContributionsAmt
End Year Balance$442,144EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,274,131BeginningYearBalanceAmt
Other Expenditures$2,841,987OtherExpendituresAmt
End Year Balance$432,144EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.46000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.54000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,145,680OtherCostOrOtherBasisAmt
Book Value$1,145,680BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$201,159OtherCostOrOtherBasisAmt
Depreciation$62,388DepreciationAmt
Book Value$138,771BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,471OtherCostOrOtherBasisAmt
Depreciation$1,062DepreciationAmt
Book Value$409BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,284,860TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO ALABAMA LAND TRUST, INC.$300,000
DUE TO GEORGIA LAND TRUST, INC.$851
FieldValueIRS element (for citing)
Total Liability$300,851TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$106,637TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$34,079NetUnrealizedGainsInvstAmt
Revenue Not Reported$34,079RevenueNotReportedAmt
Revenue Subtotal$72,558RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$72,558TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$87,411TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$87,411ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$87,411TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 5:ONCE A YEAR, A LAND TRUST STAFF MEMBER GOES TO EACH PROTECTED PROPERTY IN ORDER TO CONDUCT AN ANNUAL SITE VISIT (ASV). THE ANNUAL SITE VISITS ENSURE THAT THE TERMS OF THE CONSERVATION EASEMENT ARE BEING FOLLOWED. A BASELINE DOCUMENTATION REPORT (BDR) IS COMPLETED WHEN THE EASEMENT IS FINALIZED. EACH BDR CONTAINS SPECIFIC DETAILS PERTAINING TO WHAT TYPES OF CONSTRUCTION AND ALTERATIONS ARE ALLOWED ON THE PROTECTED PROPERTY. THE BDR IS TAKEN TO EACH ASV, AND ALL CHANGES TO THE PROPERTY AND OWNERSHIP ARE NOTED. THE BDR AND ASV REPORTS ARE KEPT AS A PERMENANT CE FILE. ENFORCEMENT IS ADDRESSED IN EVERY CONSERVAION EASEMENT. THE CONSERVATION EASEMENT PROVIDES THAT THE LAND TRUST HAS THE RIGHT TO ENFORCE THE EASEMENT IN LAW OR IN EQUITY.
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 COMPANY.
PART X, LINE 2:THE ORGANIZATION APPLIES THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION (ASC) 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 INTERNAL REVENUE SERVICE (IRS) EXAMINATION. IN ACCORDANCE WITH THIS GUIDANCE, THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY POSITIONS AT DECEMBER 31, 2014, THAT IT WOULD BE UNABLE TO SUBSTANTIATE (OR IF THERE ARE UNCERTAIN POSITIONS, THEY SHOULD BE DISCLOSED). THE ORGANIZATION HAS FILED ITS TAX RETURNS THROUGH DECEMBER 31, 2013.
PART V, LINE 4:BOARD DESIGNATED NET ASSETS CONSIST OF FUNDS RESTRICTED BY THE BOARD FOR STEWARDSHIP AND DEFENSE OF EASEMENTS. TEMPORARILY RESTRICTED NET ASSETS CONSIST OF FUNDS RESTRICTED FOR STEWARDSHIP AND DEFENSE OF CONSERVATION EASEMENTS AND FOR LAND MANAGEMENT EXPENSES FOR OWNED CONSERVATION PROPERITES.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11FORM 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 12CCONFLICT 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 INTEREST POLICY ARE OBTAINED FROM ALL EMPLOYEES AND DIRECTORS. PERSONS DEFINED BY THE POLICY ARE OBLIGATED TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST, ABSENT THEMSELVES FROM BOARD OR COMMITTEE MEETINGS, ABSTAIN FROM DISCUSSIONS AND VOTING, 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 15COMPENSATION OF THE EXECUTIVE DIRECTOR IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD FO DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19CHATTOWAH OPEN LAND TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THEIR OFFICE DURING NORMAL BUSINESS HOURS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ALABAMA LAND TRUST INC
226 OLD LADIGA ROADPIEDMONTAL36272631259939LAND PRESERVATION THROUGH CONSERVATION EASEMENTSAL501(C)3SEC170(B)1N/A0
GEORGIA LAND TRUST INC
226 OLD LADIGA ROADPIEDMONTAL36272582069352LAND PRESERVATION THROUGH CONSERVATION EASEMENTSGA501(C)3SEC170(B)1N/A0
CHATTAHOCHEE VALLEY LAND TRUST INC
PO BOX 175COLUMBUSGA31902582498676LAND PRESERVATION THROUGH CONSERVATION EASEMENTSGA501(C)3SEC170(B)1N/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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