2023-05-09T10:50:23-05:00 2022-12-31 580692043 MAULDIN & JENKINS LLC 2000 SOUTHBRIDGE PARKWAY STE 501 BIRMINGHAM AL 35209 990 2022-01-01 582069352 GEORGIA-ALABAMA LAND TRUST INC GEOR 9212310507 226 OLD LADIGA ROAD PIEDMONT AL 36272 KATHERINE EDDINS EXECUTIVE DIRECTOR 9212310507 2023-04-26 1 KATHERINE EDDINS 999009999 0 MEREDITH SMITH P00663029 2054452880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATHERINE EDDINS 226 OLD LADIGA ROAD PIEDMONT AL 36272 14405033 0 X WWW.GALANDTRUST.ORG X 1993 GA TO PROTECT LAND AND CONSERVATION VALUES THROUGH CONSERVATION EASEMENTS AND SIMILAR LAND CONSERVATION 15 15 24 14 -3288 0 2214046 6452246 1134867 4988649 643190 768626 140255 -4105188 4132358 8104333 0 0 0 0 1478564 1571914 0 0 196990 1034597 1693113 2513161 3265027 1619197 4839306 54818937 94347330 33634269 70441701 21184668 23905629 PROTECTING CONSERVATION LAND FOR PRESENT AND FUTURE GENERATIONS, UTILIZING CONSERVATION EASEMENTS AND OTHER LAND PROTECTION MECHANISMS, PRESERVATION OF OPEN SPACE, AND CONSERVATION-RELATED EDUCATION 0 0 418779 4988649 LAND PROTECTION PROGRAM: INTERACTING WITH LANDOWNERS IN OUR PROTECTION AREA REGARDING THE PUBLIC BENEFITS AND PURPOSES OF CONSERVATION EASEMENTS AND WORKING WITH LANDOWNERS AND THEIR ADVISORS TO PROTECT LAND AND CONSERVATION VALUES, THEREBY INCREASING PROTECTED LAND AND ENRICHING LIFE THROUGH LAND PROTECTION. MONITORING AND ENFORCMENT OF EASEMENT TERMS TO ENSURE COMPLIANCE AND PROTECTION OF CONSERVATION VALUES. DURING 2022 THE LAND TRUST PROTECTED 47 PROPERTIES THROUGH VARIOUS MECHANISMS, INCLUDING CONSERVATION EASEMENTS, AND ALSO MONITORED OVER 1,200 CONSERVATION EASEMENTS AND NUMEROUS FEE HOLDINGS 244352 244352 ARMY COMPATIBLE USE BUFFER (ACUB) PROGRAM: WORKING WITH THE DEPARTMENT OF DEFENSE AND FORT STEWART GEORGIA PURSUANT TO 10 USC 2684A (READINESS ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM), THE LAND TRUST SEEKS CONSERVATION EASEMENTS AND FEE INTERESTS TO LAND SURROUNDING FORT STEWART, IN ORDER TO PROTECT HABITAT AND PREVENT HIGH-DENSITY DEVELOPMENT NEAR THE INSTALLATION, WHICH OTHERWISE COULD IMPACT TRAINING ON POST AND, IN TURN, MILITARY READINESS. IN 2022, THE LAND TRUST PROTECTED AND ASSISTED IN PROTECTING APPROXIMATELY 4,700 ACRES OF LAND SURROUNDING FORT STEWART, HELPING TO ENSURE FORT STEWART'S MILITARY TRAINING AND READINESS MISSION. 2202540 2202540 HABITAT RESTORATION AND FORESTRY PROGRAM AT FORT STEWART: THE FORT STEWART/HUNTER ARMY AIRFIELD ENVIRONMENTAL PROGRAM ENSURES MILITARY MISSION ACTIVITIES ARE CONDUCTED IN COMPLIANCE WITH APPLICABLE ENVIRONMENTAL LAWS, REGULATIONS AND POLICIES. IN FURTHERANCE OF THIS PROGRAM, GALT PROVIDES ON A REIMBURSEABLE BASIS, PERSONNEL AND MATERIALS REQUIRED TO SUPPORT IMPLEMENTATION OF FORT STEWART'S INTEGRATED NATURAL RESOURCE MANAGEMENT PLAN AND THE ENDANGERED SPECIES ACT (16 USC 1531 ET SEQ.), MIGRATORY BIRD TREATY ACT (16 USC 1361 ET SEQ.), NATIONAL HISTORIC PRESERVATION ACT (54 U.S.C.470), SIKES ACT (16 U.S.C. 670), THE NATIONAL ENVIRONMENTAL POLICY ACT (42 U.S.C. 4321), APPLICABLE IMPLEMENTING REGULATIONS, AND ARMY REGULATIONS 200-1. 2865671 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 54 0 1 24 1 1 1 0 0 0 1 1 0 1 2 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA AL SC FL MS NC TN X TAMMY MORROW (GEORGIA-ALABAMA LAND TRUST INC) 2564471006 226 OLD LADIGA ROAD PIEDMONT AL 36272 THOMAS HAMBY PRESIDENT 2.00 X X 0 0 0 STEPHEN STUTTS VICE PRESIDENT 2.00 X X 0 0 0 TED MCCULLOUGH TREASURER 2.00 X X 0 0 0 DR KENNETH F DAVIS SECRETARY 2.00 X X 0 0 0 BO BICKERSTAFF MEMBER 2.00 X 0 0 0 CHARLES EVANS MEMBER 2.00 X 0 0 0 KENWOOD NICHOLS MEMBER 2.00 X 0 0 0 DR CHIP REED MEMBER 2.00 X 0 0 0 FLOYD BUCK WILEY MEMBER 2.00 X 0 0 0 BRUCE CULPEPPER MEMBER 2.00 X 0 0 0 THAD WATERS MEMBER 2.00 X 0 0 0 KEVIN STUMP MEMBER 2.00 X 0 0 0 TIA BOHANNON MEMBER 2.00 X 0 0 0 STACEY WATTS MEMBER 2.00 X 0 0 0 TAMMY HERNDON MEMBER 2.00 X 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 40.00 X 182167 0 14783 HAL ROBINSON LEGAL AFFAIRS 40.00 X 165943 0 14170 348110 0 28953 2 1 1 0 CORBLU BLUEBERRY FARMS LLC 1305 LAKES PKWY STE 110 LAWRENCEVILLE GA 30043 WETLAND SITE MITIGATION PLAN PERFORMANCE 968555 BEAVERDAM CREEK LLC 1305 LAKES PKWY STE 110 LAWRENCEVILLE GA 30043 WETLAND SITE MITIGATION PLAN PERFORMANCE 357266 BBRAC FARMS LLC 2448 US HIGHWAY 411E FAIRMOUNT GA 30139 FORESTRY SITE PREPARATION 244900 YANCEY BROS CO 259 LEE INDUSTRIAL BLVD AUSTELL GA 30168 REPAIRS RESTORATION HEAVY EQUIPMENT 104335 4 2606743 3845503 6452246 PROTECTION INCOME 110000 4277625 4277625 STEWARDSHIP INCOME 110000 711024 711024 4988649 270729 270729 9765 16868 -7103 -7103 -3288 -3815 6760812 6262915 497897 497897 497897 37338 20917 16421 16421 MISCELLANEOUS 561000 2289 2289 LOSS ON DISPOSAL OF ASSETS 561000 -161695 -161695 LOSS ON SALE OF LAND 561000 -3955100 -3955100 -4114506 8104333 1642769 -3288 12606 X 526167 428772 72421 24974 790681 710000 25257 55424 60280 51870 4151 4259 95921 83875 5489 6557 98865 86404 6313 6148 148550 85051 27803 35696 5039 5039 14336 11096 2693 547 41301 34318 935 6048 309014 307932 1082 62731 13372 49359 PROGRAM EXPENSE 963257 963257 BANK FEES 39319 38043 120 1156 DEVELOPMENT COSTS 29621 29621 DUES AND SUBSCRIPTIONS 24765 13591 4110 7064 55180 38090 2633 14457 3265027 2865671 202366 196990 9453824 34561201 14993649 27270916 623903 1294866 24493 179490 46109 95224 5147757 683795 2194945 4463962 15088253 13657724 12393761 12823947 54818937 94347330 42877 61491 17210316 56558099 16381076 13822111 33634269 70441701 X 12079298 19470296 9105370 4435333 21184668 23905629 54818937 94347330 4839306 -2118345 0 X X 0 1 X 1 0 X 2591618 1635839 2197941 2214046 4902246 13541690 2591618 1635839 2197941 2214046 4902246 13541690 1257345 12284345 203097 193022 124197 195847 270729 986892 1930 1074 -1819 -3288 -2103 41143 27423 16303 22906 -1526 106249 14632728 0.83950 0.90530 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: HABITAT RESTORATION DATE: 06/30/18 AMOUNT: 1955731. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/19 AMOUNT: 1059902. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/20 AMOUNT: 1416492. DESCRIPTION: NATURAL RESOURCES SUPPORT-HABITAT DATE: 06/30/21 AMOUNT: 296797. DESCRIPTION: NATURAL RESOURCES SUPPORT-FORESTRY DATE: 06/30/21 AMOUNT: 496731. DESCRIPTION: NATURAL RESOURCES SUPPORT-HABITAT DATE: 06/30/22 AMOUNT: 449734. DESCRIPTION: NATURAL RESOURCES SUPPORT-FORESTRY DATE: 06/30/22 AMOUNT: 1752806. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/18 AMOUNT: 242937. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/19 AMOUNT: 297485. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/20 AMOUNT: 215651. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/21 AMOUNT: 228323. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/22 AMOUNT: 228620. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 0 0 0 PART II-B, LINE 1: MEETING WITH REPRESENTATIVES FROM OUR REGION TO DISCUSS LOCAL, STATE, AND NATIONAL LEGISLATION THAT DIRECTLY SUPPORTS LAND CONSERVATION AND THE MISSION OF THE LAND TRUST. X X X X 1211 439862.00 5 7 1 12042.00 672023 580318 580318 551222 40428 8394 2938 580318 498225 55415 2418 551222 390847 20000 89562 2184 498225 374135 30000 -11389 1899 390847 0.53800 0.46200 0 0 3333688 3333688 185043 80720 104323 103368 7576 95792 1247765 414471 833294 277893 181028 96865 4463962 ACUB LAND 12823947 12823947 ACCRUED COMPENSATION/ABSENCES 75670 OTHER ACCRUED EXPENSES 29758 ACUB ASSETS HELD 13716683 13822111 X 6023773 -2118345 37785 -2080560 8104333 0 8104333 3302812 37785 37785 3265027 0 3265027 PART II, LINE 3: 2022 AMENDMENTS: 1) CONSERVATION EASEMENT (LIBERTY COUNTY, GA) AMENDED TO REDUCE THE NUMBER OF BUILDING ENVELOPES WITHIN THE CONSERVATION EASEMENT AND, IN TURN, ALSO REDUCING THE NUMBER OF DWELLINGS PERMITTED UPON THE PROPERTY, THEREBY RESULTING IN A NET INCREASE IN CONSERVATION/PROTECTION; ALSO SHIFTED REMAINING ENVELOPE FURTHER AWAY FROM A WATER FEATURE UPON THE PROPERTY, FURTHER INCREASING CONSERVATION/PROTECTION. 2) CONSERVATION EASEMENT (EARLY COUNTY, AL) AMENDED TO INCREASE DISTANCE OF BUILDING ENVELOPES FROM DRAINAGE LEADING TO A SIGNFICANT HABITAT, THEREBY DECREASING ANY POTENTIAL IMPACT TO HABITAT AND, IN TURN, INCREASING CONSERVATION/PROTECTION. 3) CONSERVATION EASEMENT (EARLY COUNTY, AL) AMENDED TO ADD AN ADDITIONAL FIFTY (50) ACRES TO THE PROTECTION OF THE EXISTING CONSERVATION EASEMENT, THEREBY INCREASING TOTAL PROTECTED LAND. 4) CONSERVAITON EASEMENT (EARLY COUNTY, AL) AMENDED TO SHIFT RETAINED BUILDING ENVELOPE TO SIMILAR AREA WITH NO NET-CHANGES TO CONSERVATION/PROTECTION AND TO CLARIFY DIVISION LANGUAGE. 5) CONSERVATION EASEMENT (LEE COUNTY, AL) AMENDED TO CLARIFY LANGUAGE AND TO PERMIT PUBLIC UNIVERSITY'S FOUNDATION TO USE PROPERTY AS A PUBLIC PARK FOR PASSIVE RECREATION, SAID REVISIONS FURTHERING PUBLIC BENEFIT (RECREATION) WITHOUT IMPAIRING CONSERVATION/PROTECTION OF THE PROPERTY. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION APPLIES THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION RELATING TO UNCERTAINTY IN INCOME TAXES. THE GUIDANCE REQUIRES ENTITIES TO ASSESS THEIR UNCERTAIN TAX POSITIONS FOR THE LIKELIHOOD THAT THEY WOULD BE OVERTURNED UPON IRS EXAMINATION. IN ACCORDANCE WITH THIS GUIDANCE, THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY POSITIONS AT DECEMBER 31, 2022 AND 2021, THAT IT WOULD BE UNABLE TO SUBSTANTIATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 20,917. RENTAL: DIRECT EXPENSE (AGAINST UBIT) 5,288. RENTAL: DIRECT EXPENSE (EXCLUDED) 11,580. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 20,917. RENTAL: DIRECT EXPENSE 5,288. RENTAL: DIRECT EXPENSE (EXCLUDED) 11,580. PART II, LINE 9: THE ORGANIZATION HAS MANY EASEMENTS RECORDED IN ITS NAME, HOWEVER DOES NOT REFLECT ASSETS FOR THE EASEMENTS DUE TO THE NOMINAL VALUE ONCE HELD BY GALT. THESE EASEMENTS HAVE BEEN EXPENSED WHEN ACCEPTED. CONSERVATION IS THE PRIMARY PURPOSE OF THE ORGANIZATION. PART II, LINE 2A: THE ACREAGE AND NUMBER OF NUMBER OF EASEMENTS REFERENCED IN FORM 990, SCHEDULE D, ARE BASED UPON BEST AVAILABLE INFORMATION, TRACKING STANDARDS, SURVEY DATA, AND GIS TECHNOLOGY. GA AL FL SC TN MS NC TOWER SHOOT 36000 36000 864 1880 2521 13875 WING NIGHT 1338 1338 1777 37338 37338 864 1880 2521 15652 20917 16421 X 0 0 0 0 0 0 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 182167 0 0 0 0 0 9108 0 5675 0 196950 0 0 0 HAL ROBINSON LEGAL AFFAIRS 165943 0 0 0 0 0 8297 0 5873 0 180113 0 0 0 X 1572 66970 FAIR VALUE X 47 VALUE NOMINAL X 2 1043960 FAIR VALUE X CRYPTOCURRENCY: 2 3403 FAIR VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND IS REVIEWED BY THE BOARD PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES ARE PROVIDED TO ANY PERSON IN A POSITION ABLE TO EXERT INFLUENCE OVER A TRANSACTION OR PROJECT UNDER CONSIDERATION. SIGNED COPIES OF THE CONFLICT OF INTERST POLICY ARE OBTAINED FROM ALL EMPLOYEEES AND DIRECTORS. PERSONS DEFINED BY THE POLICY ARE OBLIGATED TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST, ABSENT THEMSELVES FROM BOARD OR COMMITTEE DISCUSSIONS, ABSTAIN FROM DISCUSSIONS AND VOTES, AND POSSIBLY TAKE A TEMPORARY LEAVE OF ABSENCE. IF A POSSIBLE CONFLICT INVOLVES CONTRACTUAL PURCHASES OR SERVICES, A MINIMUM OF THREE OTHER EQUIVALENT QUOTES ARE OBTAINED AND THE FINAL TRANSACTION IS REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THEIR OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 11G AUDIT SERVICES: PROGRAM SERVICE EXPENSES 77. MANAGEMENT AND GENERAL EXPENSES 27,251. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,328. PAYROLL ADMINISTRATION: PROGRAM SERVICE EXPENSES 6,756. MANAGEMENT AND GENERAL EXPENSES 369. FUNDRAISING EXPENSES 549. TOTAL EXPENSES 7,674. COMPUTER MONITORING: PROGRAM SERVICE EXPENSES 6,121. MANAGEMENT AND GENERAL EXPENSES 183. FUNDRAISING EXPENSES 72. TOTAL EXPENSES 6,376. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 72,097. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 35,075. TOTAL EXPENSES 107,172. FORM 990, PART IX, LINE 24E UTILITIES : PROGRAM SERVICE EXPENSES 17,936. MANAGEMENT AND GENERAL EXPENSES 972. FUNDRAISING EXPENSES 1,079. TOTAL EXPENSES 19,987. PRINTING AND POSTAGE: PROGRAM SERVICE EXPENSES 4,917. MANAGEMENT AND GENERAL EXPENSES 431. FUNDRAISING EXPENSES 10,059. TOTAL EXPENSES 15,407. TAXES, LICENSES AND FILING FEES: PROGRAM SERVICE EXPENSES 9,729. MANAGEMENT AND GENERAL EXPENSES 264. FUNDRAISING EXPENSES 2,555. TOTAL EXPENSES 12,548. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 4,527. MANAGEMENT AND GENERAL EXPENSES 334. FUNDRAISING EXPENSES 713. TOTAL EXPENSES 5,574. EDUCATION: PROGRAM SERVICE EXPENSES 981. MANAGEMENT AND GENERAL EXPENSES 632. FUNDRAISING EXPENSES 50. TOTAL EXPENSES 1,663. FUNDRAISING EXPENSE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1. TOTAL EXPENSES 1. FORM 990 PART XII LINE 2C THE BOARD OF DIRECTORS HAS A SEPARATE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS FUNCTION HAD NOT CHANGED FROM THE PRIOR YEAR. FORM 990 PART VIII #11C THE MAJORITY OF THIS AMOUNT WAS DUE TO DONATION/SALE TO COUNTY GOVERNMENT TO ESTABLISH A STATE PARK