2014-10-27T10:44:03-07:00 2014-03-31 Mostert Manzanero & Scott LLP 4 Associate Dr Oneonta NY 13820 990 2013-04-01 133499394 OTSEGO LAND TRUST OTSE 6075472366 PO BOX 173 COOPERSTOWN NY 13326 HARRY LEVINE Chairman 2014-10-27 true DENNIS J SCOTT P00085789 6074328700 2013 2015-11-30 17:44:51Z 644481 false false X WWW.OTSEGOLANDTRUST.ORG X 1988 NY THE OTSEGO LAND TRUST CONSERVES THE DISTINCTIVE RURAL CHARACTER OF THE OTSEGO COUNTY REGION THROUGH PROTECTING OPEN SPACE, LANDS OF SCENIC VALUE, FRAGILE ECOSYSTEMS, FARMLAND AND FORESTLAND. 19 19 7 60 0 459013 614495 0 593 26 33276 14894 492882 629415 0 0 159933 190728 0 20438 227609 178001 387542 368729 105340 260686 3097871 3358751 8133 8327 3089738 3350424 THE OTSEGO LAND TRUST CONSERVES THE DISTINCTIVE RURAL CHARACTER OF THE OTSEGO COUNTY REGION THROUGH PROTECTING OPEN SPACE, LANDS OF SCENIC VALUE, FRAGILE ECOSYSTEMS, FARMLAND AND FORESTLAND. false false 297501 14894 TO PROTECT AND MAINTAIN LAND CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION 297501 true true false false false false true false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true 8 0 true 7 true false false false false false false false false 0 false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true false false X X OTSEGO LAND TRUST 6075472366 MAIN ST COOPERSTOWN NY 13326 VIRGINIA KENNEDY Executive Dir. 40.00 0.00 55000 0 9000 KENT L BARWICK Director 0.25 0.00 X 0 0 0 DAVID T BLISS Director 0.25 0.00 X 0 0 0 HENRY S F COOPER JR Director 0.25 0.00 X 0 0 0 GILBERT T VINCENT Director 0.25 0.00 X 0 0 0 JENNIFER HUNTINGTON Director 0.25 0.00 X 0 0 0 HARRY LEVINE Chairman 5.00 0.00 X X 0 0 0 FRANK KOLBERT Secretary 0.25 0.00 X X 0 0 0 BRUCE JOHNSON Director 0.25 0.00 X 0 0 0 CLYDE JONES Director 0.25 0.00 X 0 0 0 BONNIE MCGUIRE JONES Director 0.25 0.00 X 0 0 0 JOHN W CARNAHAN Director 1.00 0.00 X 0 0 0 PAUL KIDDER Director 1.00 0.00 X 0 0 0 JULIA C WERTENBAKER Director 0.25 0.00 X 0 0 0 RICHARD J BLABEY Treasurer 5.00 0.00 X X 0 0 0 CARLA HALL FRIEDMAN Vice President 1.00 0.00 X X 0 0 0 JOSEPH HOMBURGER Director 5.00 0.00 X 0 0 0 MARTHA FREY Director 1.00 0.00 X 0 0 0 DONALD RADDATZ Director 0.25 0.00 X 0 0 0 ROBERT SCHNEIDER Director 0.25 0.00 X 0 0 0 55000 9000 0 false false false 0 614495 120065 614495 0 407 407 0 0 0 14685 15066 -381 -381 -381 0 0 0 PROGRAM/EVENT FEES 14894 14894 14894 629415 14894 26 0 0 0 0 55000 44000 8250 2750 0 103170 82535 15476 5159 0 17512 13877 2726 909 15046 12037 2257 752 0 750 750 9990 9990 0 0 0 2551 2551 0 7586 5689 1138 759 0 0 10518 8245 1364 909 4703 4703 0 0 0 0 13469 10459 2709 301 7276 5423 1112 741 LAND PROTECTION 44732 44732 STEWARDSHIP 31615 31615 SPECIAL EVENTS & FUND DEVL 14879 7439 7440 EDUCATION & OUTREACH 9583 9583 20349 17164 2467 718 368729 297501 50790 20438 62134 347196 999106 872687 41110 36151 0 0 0 0 0 7044 2130225 48552 1981521 2081673 0 0 0 0 14000 14000 3097871 3358751 8133 8327 8133 8327 X 265459 399670 2824279 2950754 3089738 3350424 3097871 3358751 260686 X false true X true false X 243326 523959 422511 459013 614495 2263304 0 0 243326 523959 422511 459013 614495 2263304 0 2263304 1202 1291 324 593 407 3817 0 882 19646 20528 2287649 28524 0.98940 0.97710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 85 86 1 true 19 31000 false 1845473 1845473 160100 9543 150557 95379 16127 79252 22463 16072 6391 6810 6810 2081673 X 637815 8400 8400 629415 629415 377129 8400 8400 368729 368729 Part II, Line 9: Organization Reporting of conservation easements. REVENUES: ALL OF THE REVENUE IS REPORTED UNDER THE STEWARDSHIP LINE OF THE FINANCIAL STATEMENTSEXPENSES: ALL RELATED EXPENSES ARE REPORTED IN THE PROGRAM COLUMN OF THE FUNCTIONAL EXPENSE.FINANCIAL STATEMENT NOTE: The Organization currently has 85 properties under stewardship. These properties have conservation easements in place. The easements help to protect the distinctive rural character of Otsego area in central New York through securing lands and waters significant scenic, historic, and natural value, including forests and farmlands. For accounting purpose these easements are valued at zero due to the ongoing stewardship obligations incurred in accepting these easements. Part X : FIN48 Footnote The Otsego Land Trust, Inc. is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and as such is not subject to Federal Income Tax.The Organization reviews the components of revenues, gains, and other support and analyzes whether the position that the Organization takes with regard to a particular item of income would meet the definition of an uncertain tax position under GAAP.The Organization files information returns in the U.S. federal jurisdiction and New York State jurisdiction. The tax years that remain subject to examination by taxing authorities are generally the previous three years. 7 15065 FMV X 1 105000 APPRAISAL false false false Form 990, Part VI, Line 11b: Form 990 Review Process THE BOARD OF DIRECTORS REVIEW THE 990 PRIOR TO FILING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts CONFLICT OF INTEREST FORMS ARE COMPLETED BY THE BOARD MEMBERS AT THE BEGINNING OF EACH YEAR. DIRECTORS ALSO DISCLOSE CONFLICTS IF THEY EMERGE ON PROSPECTIVE PROJECTS THROUGHOUT THE YEAR. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE BOARD REVIEWS ECONOMIC CHANGES FOR THE COST OF LIVING, THEN REVIEWS THE EMPLOYEE ANNUAL EVALUATIONS AND PERFORMS THE EXECUTIVE DIRECTOR'S EVALUATION. BASED ON THE BUDGETED REVENUE RAISES ARE APPROVED. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION HAS REVIEWED ALL POLICIES AND PROCEDURES TO SEE IF THEY COMPLY WITH THE NATIONAL LAND TRUST ALLIANCE WHO HAS DEVELOPED GUIDELINES FOR ALL LAND TRUSTS. ALL POLICIES AND FINANCIAL DOCUMENTS ARE AVAILABLE BY REQUESTING COPIES FROM THE EXECUTIVE DIRECTOR AND ALSO CAN BE FOUND ON THE OTSEGO LAND TRUST WEB SITE.