ALABAMA LAND TRUST INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
ALABAMA LAND TRUST INC (EIN 63-1259939)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-09-18
IRS object ID
201432619349300518
Schema version
2013v3.0
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)
Return2014-09-18T13:21:03-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN454084437PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WARREN AVERETT LLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1415 E 10TH STREETAddressLine1
CityANNISTONCity
StateALState
ZIP Code36207ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN631259939EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALABAMA LAND TRUST INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlALABBusinessNameControlTxt
Phone2564471006PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1226 OLD LADIGA ROADAddressLine1
CityPIEDMONTCity
StateALState
ZIP Code36272ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHERINE EDDINSPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2564471006PhoneNum
Signature2014-08-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRODNEY A GIBSONPreparerPersonNm
PTINP00535604PTIN
Phone2562410560PhoneNum
Preparation2014-09-18PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHERINE EDDINSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1226 OLD LADIGA ROADAddressLine1
CityPIEDMONTCity
StateALState
ZIP Code36272ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,158,895GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ALLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionTO PROTECT LAND THROUGH CONSERVATION EASEMENTS AND SIMILAR LAND CONSERVATION TOOLSActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,455,843PYContributionsGrantsAmt
CY Contributions Grants$294,047CYContributionsGrantsAmt
PY Program Service Revenue$58,737PYProgramServiceRevenueAmt
CY Program Service Revenue$759,369CYProgramServiceRevenueAmt
PY Investment Income$26,945PYInvestmentIncomeAmt
CY Investment Income$51,021CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$54,458CYOtherRevenueAmt
PY Total Revenue$1,541,525PYTotalRevenueAmt
CY Total Revenue$1,158,895CYTotalRevenueAmt
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$296,974PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$399,313CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$126,189CYTotalFundraisingExpenseAmt
PY Other Expenses$704,132PYOtherExpensesAmt
CY Other Expenses$864,208CYOtherExpensesAmt
PY Total Expenses$1,001,106PYTotalExpensesAmt
CY Total Expenses$1,263,521CYTotalExpensesAmt
PY Revenues Less Expenses$540,419PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$104,626CYRevenuesLessExpensesAmt
Total Assets BOY$2,750,994TotalAssetsBOYAmt
Total Assets EOY$2,783,240TotalAssetsEOYAmt
Total Liabilities BOY$471,468TotalLiabilitiesBOYAmt
Total Liabilities EOY$418,968TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,279,526NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,364,272NetAssetsOrFundBalancesEOYAmt
MissionTO WORK WITH LANDOWNERS TO HELP THEM PROTECT THEIR LAND, PRIMARILY THROUGH CONSERVATION EASEMENTSMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,014,423ExpenseAmt
Revenue$813,827RevenueAmt
DescLAND PRESERVATION PRIMARILY THROUGH CONSERVATION EASEMENTSDesc
Total Program Service Expenses$1,014,423TotalProgramServiceExpensesAmt
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 ContributionYes (1)DeductibleArtContributionInd
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
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 FldMSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALABAMA LAND TRUST INCBusinessNameLine1
FieldValueIRS element (for citing)
Phone2564471006PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1226 OLD LADIGA ROADAddressLine1
CityPIEDMONTCity
StateALState
ZIP Code36272ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
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
RALPH JORDAN JR
MEMBER2.00Yes (X)$0$0$0
SALLY MORGENS
MEMBER2.00Yes (X)$0$0$0
LAURA RICHARDS
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
SECRETARY8.00Yes (X)Yes (X)$54,779$54,779$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$54,779TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$54,779TotReportableCompRltdOrgAmt
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$294,047AllOtherContributionsAmt
Total Contributions$294,047TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM REVENUES900099$676,049$676,049
STEWARDSHIP INCOME900099$83,320$83,320
FieldValueIRS element (for citing)
Total Program Service Revenue$759,369TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$51,021TotalRevenueColumnAmt
Exclusion$51,021ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BDR900099$30,500$30,500
STAFFING/CE FEES900099$13,042$13,042
TRANSFER FEES900099$7,862$7,862

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,054TotalRevenueColumnAmt
Related Or Exempt Func Income$3,054RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$54,458OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,158,895TotalRevenueColumnAmt
Related Or Exempt Func Income$813,827RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$51,021ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$54,780TotalAmt
Program Services$13,695ProgramServicesAmt
Management And General$13,695ManagementAndGeneralAmt
Fundraising$27,390FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$318,782TotalAmt
Program Services$192,289ProgramServicesAmt
Management And General$68,990ManagementAndGeneralAmt
Fundraising$57,503FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,751TotalAmt
Program Services$14,199ProgramServicesAmt
Management And General$5,700ManagementAndGeneralAmt
Fundraising$5,852FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$943TotalAmt
Program Services$514ProgramServicesAmt
Management And General$217ManagementAndGeneralAmt
Fundraising$212FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,392TotalAmt
Program Services$6,282ProgramServicesAmt
Management And General$2,521ManagementAndGeneralAmt
Fundraising$2,589FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$8,773TotalAmt
Program Services$8,773ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$52TotalAmt
Program Services$28ProgramServicesAmt
Management And General$13ManagementAndGeneralAmt
Fundraising$11FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,004TotalAmt
Program Services$554ProgramServicesAmt
Management And General$222ManagementAndGeneralAmt
Fundraising$228FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,605TotalAmt
Program Services$6,399ProgramServicesAmt
Management And General$2,569ManagementAndGeneralAmt
Fundraising$2,637FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,448TotalAmt
Program Services$11,275ProgramServicesAmt
Management And General$4,526ManagementAndGeneralAmt
Fundraising$4,647FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$30,275TotalAmt
Program Services$16,694ProgramServicesAmt
Management And General$6,701ManagementAndGeneralAmt
Fundraising$6,880FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,256TotalAmt
Program Services$2,347ProgramServicesAmt
Management And General$942ManagementAndGeneralAmt
Fundraising$967FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,521TotalAmt
Program Services$9,110ProgramServicesAmt
Management And General$3,657ManagementAndGeneralAmt
Fundraising$3,754FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
ACQUISITIONS$686,357$686,357
REPAIRS AND MAINTENANCE$27,785$15,321$6,150$6,314
CONTRIBUTIONS$13,104$13,104
MISCELLANEOUS$9,846$5,428$2,180$2,238

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$21,847TotalAmt
Program Services$12,054ProgramServicesAmt
Management And General$4,826ManagementAndGeneralAmt
Fundraising$4,967FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,263,521TotalAmt
Program Services$1,014,423ProgramServicesAmt
Management And General$122,909ManagementAndGeneralAmt
Fundraising$126,189FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,118,727BOYAmt
EOY$501,618EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$321,322BOYAmt
EOY$385,045EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$60,658LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$23,601LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,814BOYAmt
EOY$37,057EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,030,300BOYAmt
EOY$1,845,976EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$271,831BOYAmt
EOY$13,544EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,750,994BOYAmt
EOY$2,783,240EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$37,680BOYAmt
EOY$354,587EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$433,788BOYAmt
EOY$3,350EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$61,031EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$471,468BOYAmt
EOY$418,968EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$574,269BOYAmt
EOY$727,610EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,705,257BOYAmt
EOY$1,636,662EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,279,526BOYAmt
EOY$2,364,272EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,750,994BOYAmt
EOY$2,783,240EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$104,626ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$176,542NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$12,830PriorPeriodAdjustmentsAmt
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$120,855CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122,764CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$160,887CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$609,283CurrentTaxYearMinus1YearAmt
Current Tax Year$294,047CurrentTaxYearAmt
Total$1,307,836TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$120,855CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$122,764CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$160,887CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$609,283CurrentTaxYearMinus1YearAmt
Current Tax Year$294,047CurrentTaxYearAmt
Total$1,307,836TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$583,582SubstantialContributorsTotAmt
Public Support Total170$724,254PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$30,399CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$20,649CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$26,945CurrentTaxYearMinus1YearAmt
Current Tax Year$51,021CurrentTaxYearAmt
Total$129,014TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$54,458CurrentTaxYearAmt
Total$54,458TotalAmt
FieldValueIRS element (for citing)
Total Support$1,491,308TotalSupportAmt
Public Support CY1700.48570PublicSupportCY170Pct
Public Support PY1700.67240PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 12, EXPLANATION FOR OTHER INCOMEFormAndLineReferenceDesc
ExplanationMISCELLANEOUS INCOME 2013 AMOUNT: BDR: $ 30,500 HUNTING LEASE $ 200 INTEREST $ 688 STAFF/CE FEES $ 12,938 TRANSFER FEES $ 7,862 BORDEN SPRINGS RENTAL $ 2,186 CE CLASSES $ 104ExplanationTxt

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 Easements115TotalEasementsCnt
Total Acreage44459.50TotalAcreageCnt
Modified Easements1ModifiedEasementsCnt
States Easements Held2StatesEasementsHeldCnt
Written Policy MonitoringYes (1)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement1049.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$72,025ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,993,501BeginningYearBalanceAmt
Contributions$264,983ContributionsAmt
Investment Earnings Or Losses$227,563InvestmentEarningsOrLossesAmt
Other Expenditures$372,827OtherExpendituresAmt
Administrative Expenses$8,272AdministrativeExpensesAmt
End Year Balance$2,104,948EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,624,212BeginningYearBalanceAmt
Contributions$369,289ContributionsAmt
End Year Balance$1,993,501EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,545,000BeginningYearBalanceAmt
Contributions$79,212ContributionsAmt
End Year Balance$1,624,212EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.22000BoardDesignatedBalanceEOYPct
Term Endowment Balance EOY0.78000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,039OtherCostOrOtherBasisAmt
Depreciation$80DepreciationAmt
Book Value$14,959BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$45,619OtherCostOrOtherBasisAmt
Depreciation$23,521DepreciationAmt
Book Value$22,098BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$37,057TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO CHATTOWAH OPEN LAND TRUST, INC.$33,155
DUE TO GEORGIA LAND TRUST, INC.$27,876
FieldValueIRS element (for citing)
Total Liability$61,031TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,335,437TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$176,542NetUnrealizedGainsInvstAmt
Revenue Not Reported$176,542RevenueNotReportedAmt
Revenue Subtotal$1,158,895RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,158,895TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,263,521TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,263,521ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,263,521TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART II, LINE 3:ADDING 41.80 ACRES TO EXISTING CONSERVATION EASEMENT, INCREASING CONSERVATION VALUE.
PART II, LINE 5:EACH 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, 2013, 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, 2012. THE TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2010, AND THEREAFTER ARE SUBJECT TO AUDIT BY THE TAXING AUTHORITIES.
PART V, LINE 4:BOARD DESIGNATED NET ASSETS CONSISTS OF CASH AND INVESTMENTS RESTRICTED BY THE BOARD FOR FUTURE USE. TEMPORARILY RESTRICTED NET ASSETS ARE RESTRICTED FOR STEWARDSHIP AND DEFENSE OF CONSERVATION EASEMENTS AND FOR LAND MANAGEMENT EXPENSES FOR OWNED CONSERVATION PROPERTIES.

Schedule M IRS990ScheduleM

Qualified Contrib Other QualifiedContribOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution10ContributionCnt
Noncash Contributions Rpt F990$0NoncashContributionsRptF990Amt
Method Of Determining RevenuesVALUED AT NOMINAL AMOUNTMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A & 2BTHE COMPENSATION REPORTED FOR THIS ORGANIZATION HAS BEEN ALLOCATED FROM THE RELATED ORGANIZATION, CHATTOWAH OPEN LAND TRUST. THE RELATED ORGANIZATION FILED W-2S AND EMPLOYEMENT TAX RETURNS.
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CA CONFLICT OF INTERST POLICY IS 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 DISCUSSIONS, ABSTAIN FROM DISCUSSIONS, ABSTAIN FROM VOTES, OR POSSIBLY TAKE A TEMPORARY LEAVE OF ABSENSE. 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.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION OF THE EXECUTIVE DIRECTOR IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19ALABAMA LAND TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTERST 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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
CHATTOWAH OPEN LAND TRUST INC
226 OLD LADIGA ROADPIEDMONTAL36272582173172LAND PRESERVATION THROUGH CONSERVATION EASEMENTSGA501(C)3SEC170(B)1N/A0
GEORGIA LAND TRUST INC
226 OLD LADIGA ROADPIEDMONTAL36272582069352LAND PRESERVATION THROUGH CONSERVATION EASEMENTSGA501(C)3SEC170(B)1N/A0
CHATTAHOOCHEE 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 Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
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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