2023-11-08T07:59:35-06:00 2022-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-01-01 272402209 LIVABLE BUCKHEAD INC LIVA 4048422680 3340 PEACHTREE ROAD NE 1640 ATLANTA GA 30326 DENISE STARLING EXECUTIVE DIRECTOR 4048422682 2023-10-17 1 DENISE STARLING 999009999 1 STANLEY M SMITH II P00319916 7703948000 2023-10-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DENISE STARLING 3340 PEACHTREE ROAD NE 1640 ATLANTA GA 30326 1654353 0 X WWW.LIVABLEBUCKHEAD.ORG X 2010 GA STRIVE TO ENSURE THE LONG-TERM VITALITY AND PROSPERITY OF THE BUCKHEAD COMMUNITY BY WORKING COOPERATIVELY WITH INDIVIDUALS, PUBLIC ENTITIES AND PRIVATE BUSINESSES TO INTEGRATE INTO EVERYDAY LIFE AND BUSINESS SUSTAINABLE STRATEGIES THAT IMPROVE THE ENVIRONMENT AND QUALITY OF LIFE IN THE COMMUNITY. ALSO ENHANCE MOBILITY IN THE BUCKHEAD AREA BY INITIATING AND PROMOTING TRANSPORTATION ALTERNATIVES AND IMPROVEMENTS THROUGH A COORDINATED AND COMPREHENSIVE EFFORT OF PUBLIC AND PRIVATE PARTNERS. 60 60 16 50 0 0 339333 341472 1335460 1306095 8732 6786 0 0 1683525 1654353 0 48184 0 0 737541 773445 0 5000 58621 807054 924230 1544595 1750859 138930 -96506 7129323 7051918 216567 269681 6912756 6782237 X STRIVE TO ENSURE THE LONG-TERM VITALITY AND PROSPERITY OF THE BUCKHEAD COMMUNITY BY WORKING COOPERATIVELY WITH INDIVIDUALS, PUBLIC ENTITIES AND PRIVATE BUSINESSES TO INTEGRATE INTO EVERYDAY LIFE AND BUSINESS SUSTAINABLE STRATEGIES THAT IMPROVE THE ENVIRONMENT AND QUALITY OF LIFE IN THE COMMUNITY. ALSO ENHANCE MOBILITY IN THE BUCKHEAD AREA BY INITIATING AND PROMOTING TRANSPORTATION ALTERNATIVES AND IMPROVEMENTS THROUGH A COORDINATED AND COMPREHENSIVE EFFORT OF PUBLIC AND PRIVATE PARTNERS. 0 0 399821 1505 1212131 GRANT FUNDING ALLOCATED TO THE PROMOTION OF ALTERNATIVE COMMUTE OPTIONS THAT INCLUDE CARPOOLS, TELEWORKING, BIKING, WALKING AND ADMINISTERING A DISCOUNTED MARTA TRANSIT PROGRAM. LBI PROVIDES PROGRAM ADMINISTRATION, EDUCATION SERVICES, MARKETING, INCENTIVE PROGRAMS, GRANT REPORTING AND HOSTS EVENTS FOCUSED ON ALTERNATIVE COMMUTE OPPORTUNITIES. IN 2022, LBI SOLD APPROXIMATELY 4,823 MARTA PASSES. 82673 46679 THE PATH 400 TRAIL (PATH400GREENWAY.ORG) OFFERS THE COMMUNITY THE OPPORTUNITY TO LEVERAGE LANDS IN PUBLIC OWNERSHIP TO DEVELOP A COMMUNITY AMENITY THAT WILL PROVIDE LOCAL RECREATIONAL AND SOCIAL OPPORTUNITIES INCLUDING WALKABLE AND BIKABLE CONNECTIONS TO LOCAL SCHOOLS AND THE COMMERCIAL BUSINESS DISTRICT AS WELL AS TO THE ATLANTA BELTLINE. 936799 93964 LIVABLE BUCKHEAD INC. OFFERS OTHER PROGRAM SERVICES TO HELP ENSURE THE LONG-TERM VITALITY AND PROSPERITY OF THE BUCKHEAD COMMUNITY. OUR SERVICES ARE DESIGNED TO WORK COOPERATIVELY WITH INDIVIDUALS, PUBLIC ENTITIES AND PRIVATE BUSINESSES TO INTEGRATE INTO EVERYDAY LIFE AND BUSINESS SUSTAINABLE STRATEGIES THAT IMPROVE THE ENVIRONMENT AND QUALITY OF LIFE IN THE COMMUNITY. OUR SERVICES ALSO INCLUDE THE BETTER BUILDING CHALLENGE PROGRAM, COMMUNITY CARD PROGRAM, GREENSPACE PROGRAM AND OTHER ENVIRONMENTAL SERVICES. 148235 BUCKHEAD HAS A HANDFUL OF EXISTING PARKS ALREADY OPERATING WITH THE SUPPORT OF TREMENDOUS LOCAL PARTNERS. LIVABLE BUCKHEAD WORKS TO BRING THESE PARKS TOGETHER TO LEVERAGE ACTIVITIES IN A MANNER THAT WILL SUPPLEMENT THE EXISTING SUPPORT AND SEEK OPPORTUNITIES FOR UNITED GAIN. ALSO, IT WORKS TO DEVELOP NEW PARKS OF VARYING SIZE AND FUNCTION AND TO PROVIDE ASSISTANCE TO COMMUNITY GROUPS WORKING TO SITE PARKS. 148235 1567528 1 1 0 0 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 11 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 60 60 0 0 0 0 1 1 1 1 1 0 0 1 1 0 1 0 1 1 1 0 GA X X DENISE STARLING 4048422682 3340 PEACHTREE ROAD NE SUITE 1640 ATLANTA GA 303261028 X BOB STONER CHAIRMAN 1.00 X X 0 0 0 SANDY GODWIN TREASURER 1.00 X X 0 0 0 ROBIN SUGGS SECRETARY 1.00 X X 0 0 0 NANCY BLIWISE DIRECTOR 1.00 X 0 0 0 GREG CHAFEE DIRECTOR 1.00 X 0 0 0 ALLIE DAMICO DIRECTOR 1.00 X 0 0 0 THOMAS GIVENS DIRECTOR 1.00 X 0 0 0 HOWARD GRANT DIRECTOR 1.00 X 0 0 0 ANNIE HIRST DIRECTOR 1.00 X 0 0 0 SIMMS JENKINS DIRECTOR 1.00 X 0 0 0 REBECCA KING DIRECTOR 1.00 X 0 0 0 DAN KNOPP DIRECTOR 1.00 X 0 0 0 SVEIN ROMSTAD DIRECTOR 1.00 X 0 0 0 SHAR'RON RUSSELL DIRECTOR 1.00 X 0 0 0 SALLY SILVER DIRECTOR 1.00 X 0 0 0 EMILY SIRCY DIRECTOR 1.00 X 0 0 0 DAVE SKELTON DIRECTOR 1.00 X 0 0 0 PATTY WEBB DIRECTOR 1.00 X 0 0 0 AMY WILLIAMS DIRECTOR 1.00 X 0 0 0 MICHAEL YACOUB DIRECTOR 1.00 X 0 0 0 DENISE STARLING EXECUTIVE DIRECTOR 40.00 X 153801 0 17667 153801 0 17667 5 0 1 0 0 214727 126745 49904 341472 GRANT REVENUE 900099 815480 815480 TRANSAVE REVENUE 562000 396651 396651 EVENT SPONSORSHIP 900099 93964 93964 1306095 6786 6786 1654353 0 0 1312881 48184 48184 171468 121742 48011 1715 468612 466297 1329 986 17671 16609 1062 97203 91364 5839 18491 17380 1111 2712 2712 19200 19200 5000 5000 4027 4027 49441 49441 8404 8404 27468 2338 25130 61293 60875 418 736 736 7117 7117 5120 4059 1061 MARTA PROGRAM 373540 373540 COMMUTE AND HOUSING ANA 148235 148235 EVENT HOSTING 107983 107983 DESIGN AND ENGAGEMENT - 82673 82673 26281 26281 1750859 1567528 124710 58621 31313 51643 1393043 1025498 310774 360797 6193 5662 60876 2876 58000 58000 164078 5330000 5386240 7129323 7051918 216567 213441 0 56240 216567 269681 X 1054814 967558 5857942 5814679 6912756 6782237 7129323 7051918 -96506 -34013 0 X X 0 1 X 1 0 X 336416 559818 473986 339333 341472 2051025 2010370 2270295 1688224 1335460 1306095 8610444 2346786 2830113 2162210 1674793 1647567 10661469 0 751768 804469 776348 791774 796096 3920455 751768 804469 776348 791774 796096 3920455 6741014 11059 36326 18428 8732 6786 81331 11059 36326 18428 8732 6786 81331 2357845 2866439 2180638 1683525 1654353 10742800 0.62750 0.66740 0.00760 0.00690 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0.90 0 0 0 1 0 8.00 0 58000 58000 2876 2876 0 58000 TOWER PLACE - CONSERVATION EASEMENT 5330000 RIGHT OF USE ASSET 18311 ASSETS HELD FOR BAC 37929 5386240 LEASE LIABILITY 18311 DEPOSITS HELD FOR BAC 37929 56240 X 1620340 -34013 -34013 1654353 0 1654353 1750859 0 1750859 0 1750859 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2022. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART II, LINE 9: THE ORGANIZATION RECORDS CONSERVATION EASEMENTS AT COST IF PURCHASED OR AT FAIR VALUE AT THE DATE OF THE GIFT. THE CONSERVATION EASEMENT WAS ACQUIRED AS A GIFT, AND WAS RECORDED AT FAIR VALUE AS DETERMINED BY AN APPRAISAL AT THE TIME OF THE GIFT. FAIR VALUE IS NOT SUBSEQUENTLY ADJUSTED. THE CONSERVATION EASEMENT IS COMPRISED OF LISTED RIGHTS AND/OR RESTRICTIONS OVER THE OWNED PROPERTY THAT WERE CONVEYED BY THE PROPERTY OWNER TO THE ORGANIZATION, IN PERPETUITY, IN ORDER TO PROTECT THE OWNED PROPERTY AS A SIGNIFICANT NATURAL AREA, AS DEFINED IN FEDERAL TAX REGULATIONS. THIS INTANGIBLE ASSET MAY BE SOLD OR TRANSFERRED ONLY TO OTHER ELIGIBLE ORGANIZATIONS, AS DEFINED, SO LONG AS THE ASSIGNEE AGREES TO CARRY OUT, IN PERPETUITY, THE CONSERVATION PURPOSES INTENDED BY THE ORIGINAL GRANTOR. THE CONSERVATION EASEMENT, BY ITS NATURE, IS NOT EXPECTED TO GENERATE MATERIAL AMOUNTS OF CASH FLOWS ANNUALLY. THE CONSERVATION EASEMENT IS CLASSIFIED AS A TEMPORARILY RESTRICTED ASSET DUE TO RESTRICTIONS PLACED ON ITS INTENDED USE AND TRANSFERABILITY. X 0 0 0 0 0 0 0 1 0 DENISE STARLING EXECUTIVE DIRECTOR 148801 0 5000 0 0 0 4464 0 13203 0 171468 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDES BONUS PAYMENTS TO INDIVIDUALS, BASED ON ESTABLISHED CRITERIA, THAT ARE NON-FIXED, YEAR OVER YEAR, IF APPLICABLE AS BUDGETED. X TREES 107 46679 FMV X GIFT CARDS 5 1720 FMV X HOLIDAY PIES 1 1505 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS A MEMBERSHIP BASE CONSISTING OF COMMERCIAL BUILDING PROPERTY MANAGERS, BUSINESSES, REAL ESTATE DEVELOPERS, HOTELS AND CIVIC ASSOCIATIONS, MULTI-RESIDENTIAL AND INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF LIVABLE BUCKHEAD MAY VOTE AT BOARD MEETINGS AND CAN ELECT/NOMINATE BOARD MEMBERS AS THEIR TERMS EXPIRE. FORM 990, PART VI, SECTION A, LINE 7B MEMBERSHIP IS BASED ON A MULTI LEVEL MATRIX. CHAMPION AND BENEFACTOR LEVEL MEMBERSHIP PROVIDES VOTING PRIVILEGES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PROVIDED TO THE FINANCIAL COMMITTEE FOR REVIEW AND ALL BOARD MEMBERS ARE PROVIDED THE OPPORTUNITY TO REVIEW UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE REQUIRED TO RECUSE THEMSELVES IF A CONFLICT SHOULD ARISE. FORM 990, PART VI, SECTION B, LINE 15 WAGE ADJUSTMENTS TO THE EXECUTIVE DIRECTOR'S COMPENSATION ARE RECOMMENDED AND APPROVED BY THE BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE. YEARLY STAFF PERFORMANCE REVIEWS ARE HELD BETWEEN STAFF MEMBERS AND THE EXECUTIVE DIRECTOR, WHEREIN THEY DISCUSS PERFORMANCE. AT THAT TIME, AN EVALUATION IS WRITTEN AND SIGNED BY BOTH THE EXECUTIVE DIRECTOR AND STAFF MEMBER. WAGE INCREASES ARE APPROVED BY THE EXECUTIVE DIRECTOR AND REVIEWED BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS AS PART OF THE ORGANIZATION AND GRANT BUDGETS. WRITTEN EVALUATIONS ARE SIGNED AND FILED IN INDIVIDUAL PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: THE ORGANIZATION FILES QUARTERLY FORMS 941, WITH RESPECTIVE YEAR-END FORM W-3, TO QUALIFY REPORTABLE COMPENSATION FOR INDIVIDUALS LISTED UNDER THESE FILINGS. THE ORGANIZATION REPORTS OFFICER PAYROLL (W-2 EMPLOYEES) FOR OTHER RELATED ORGANIZATIONS, AS REPORTABLE INCOME UNDER LIVABLE BUCKHEAD, INC., AS COMBINED UNDER A SINGLE ENTITY, AS A MATTER OF CONVENIENCE, AND TO REDUCE THE ADMINISTRATIVE BURDEN OF PROCESSING PAYROLL, FUNDING PAYROLL, AND PROVIDING BENEFITS. THE RELATED ENTITIES HAVE A MEMORANDUM OF UNDERSTANDING THAT STATES THEY WILL BE GOOD STEWARDS OF THE FUNDING THEY ARE RESPONSIBLE FOR; THUS, THE COMBINED PAYROLL OF THE OTHER ENTITIES DOES NOT PROPERLY REFLECT THE REALITY OF OPERATIONS FOR EACH INDIVIDUAL ORGANIZATION. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE IN THE POLICY OR PROCEDURE DURING THE YEAR. BUCKHEAD AREA TRANSPORTATION MANAGEMENT ASSOCIATION INC 3340 PEACHTREE RD NE 1640 ATLANTA GA 303261028 582345213 ENHANCE MOBILITY IN THE BUCKHEAD AREA GA 501(C)(4) N/A LIVABLE BUCKHEAD INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0