2023-11-14T08:31:38-06:00 2022-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 6116 EXECUTIVE BLVD STE 600 ROCKVILLE MD 20852 990 2022-01-01 204622209 LAND TRUST ACCREDITATION COMMISSION LAND 2028002235 1250 H STREET NW 600 WASHINGTON DC 20005 MELISSA KALVESTRAND EXECUTIVE DIRECTOR 2028002235 2023-11-10 1 MELISSA KALVESTRAND 999009999 0 RAYMOND BARBAGALLO P00173692 3015899000 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MELISSA KALVESTRAND 36 PHILA ST 2 SARATOGA SPRINGS NY 12866 1238662 0 X WWW.LANDTRUSTACCREDITATION.ORG X 2006 DC SEE SCHEDULE O. 18 18 9 20 0 0 340200 232800 735335 1004662 0 0 0 1200 1075535 1238662 0 0 0 0 751597 827107 0 0 0 252954 314070 1004551 1141177 70984 97485 1156556 1188819 235105 169883 921451 1018936 X SEE SCHEDULE O. 0 0 1036515 1005862 SEE SCHEDULE O. 1036515 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MA NY X X CHASE WARDEN 2028002235 1250 H STREET NW 600 WASHINGTON DC 20005 CATHERINE RAWSON CHAIR 6.00 X X 0 0 0 KAREN FERRELL-INGRAM VICE CHAIR 5.00 X X 0 0 0 HEATHER JOBST SECRETARY 5.00 X X 0 0 0 MICHAEL POPE TREASURER 5.00 X X 0 0 0 JAMIE BROWN DIRECTOR 4.00 X 0 0 0 DANA CHABOT DIRECTOR 4.00 X 0 0 0 ROBIN FITCH DIRECTOR 4.00 X 0 0 0 ELLEN GASS DIRECTOR 4.00 X 0 0 0 ANN JOHNSTON DIRECTOR 4.00 X 0 0 0 ANDREW KOTA DIRECTOR 4.00 X 0 0 0 CLINT MILLER DIRECTOR 4.00 X 0 0 0 ANDREA REESE DIRECTOR 4.00 X 0 0 0 KATHARINE ROSER DIRECTOR 4.00 X 0 0 0 KAY SOHL DIRECTOR 4.00 X 0 0 0 CHRIS VAUGHN DIRECTOR 4.00 X 0 0 0 SHANE WELLENDORF DIRECTOR 4.00 X 0 0 0 MARK WESTON DIRECTOR 4.00 X 0 0 0 ANDREW DANA DIRECTOR 4.00 X 0 0 0 MELISSA KALVESTRAND EXECUTIVE DIRECTOR 45.00 X 139100 0 11128 139100 0 11128 1 0 1 0 0 232800 232800 ACCREDITATION FEES 900004 1004662 1004662 1004662 1200 1200 1200 1238662 1005862 0 0 150229 118386 31843 495714 487489 8225 36927 36430 497 99165 93547 5618 45072 42414 2658 10370 10370 44081 37331 6750 51969 42969 9000 27556 21788 5768 37446 37003 443 26240 21188 5052 24221 24221 14200 14200 43339 37882 5457 9151 9151 BOARD MEETING EXPENSE 25497 25497 1141177 1036515 104662 0 1061290 1070934 40101 86921 5348 15005 312546 304087 46317 8459 3500 7500 1156556 1188819 235105 169883 235105 169883 X 921451 1018936 921451 1018936 1156556 1188819 97485 0 X X 0 1 X 1 0 X X 1 LAND TRUST ALLIANCE INC 042751357 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 312546 304087 8459 8459 X 15361249 14438345 14438345 922904 315758 315758 1238662 19744068 18918649 18918649 825419 315758 315758 1141177 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS ITS ONLY SIGNIFICANT TAX POSITION; HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES FROM LAND TRUST ALLIANCE, INC. AND ALLIANCE RISK MANAGEMENT SERVICE 14,438,345. PART XI, LINE 4B - OTHER ADJUSTMENTS: INTER-ORGANIZATIONAL TRANSFERS 315,758. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FROM LAND TRUST ALLIANCE, INC. AND ALLIANCE RISK MANAGEMENT SERVICE 18,918,649. PART XII, LINE 4B - OTHER ADJUSTMENTS: INTER-ORGANIZATIONAL TRANSFERS 315,758. X 0 0 0 0 0 0 0 0 0 MELISSA KALVESTRAND EXECUTIVE DIRECTOR 139100 0 0 0 0 0 11128 0 0 0 150228 0 0 0 FORM 990, PART I, LINE 1: THE MISSION OF THE LAND TRUST ACCREDITATION COMMISSION IS TO INSPIRE EXCELLENCE, PROMOTE PUBLIC TRUST AND ENSURE PERMANENCE IN THE CONSERVATION OF OPEN LANDS BY RECOGNIZING LAND TRUST ORGANIZATIONS THAT MEET RIGOROUS QUALITY STANDARDS AND THAT STRIVE FOR CONTINUOUS IMPROVEMENT. FORM 990, PART III, LINE 1: ESTABLISHED IN 2006 AS AN INDEPENDENT PROGRAM OF THE LAND TRUST ALLIANCE, THE PURPOSE OF THE LAND TRUST ACCREDITATION COMMISSION IS TO BUILD AND RECOGNIZE STRONG LAND TRUSTS, FOSTER PUBLIC CONFIDENCE IN LAND CONSERVATION AND HELP ENSURE THE LONG-TERM PROTECTION OF CONSERVATION LAND BY OPERATING AN ACCREDITATION PROGRAM FOR LAND TRUSTS. SEE ABOVE FOR THE COMMISSION'S MISSION STATEMENT. FORM 990, PART III, LINE 4A IN 2022 THE LAND TRUST ACCREDITATION COMMISSION AWARDED ACCREDITATION TO 15 FIRST-TIME APPLICANTS AND AWARDED RENEWED ACCREDITATION TO 43 LAND TRUSTS. THE YEAR ENDED WITH 459 ACCREDITED LAND TRUSTS IN 46 STATES AND TWO TERRITORIES, REPRESENTING MORE THAN 81% OF ALL THE LAND AND CONSERVATION EASEMENTS HELD BY LAND TRUSTS TO PROTECT THE FARMLAND, RANCHLAND, FORESTS, WILDLIFE HABITAT, OPEN SPACES, AND IMPORTANT WATER SUPPLIES. VOLUNTEER COMMISSIONERS PARTICIPATED IN 115 CONFERENCE CALLS AS PART OF THE ACCREDITATION APPLICATION REVIEW PROCESS. IN 2022 THE COMMISSION COMPLETED AN ANNUAL REVIEW OF THE 'REQUIREMENTS MANUAL AND COMMISSION CREATED TOOLS, TRAINING, AND RESOURCES ABOUT THE ACCREDITATION PROCESS AND THE VALUE OF ACCREDITATION. THE COMMISSION CONTINUED OUTREACH TO LAND TRUSTS TO SUPPORT THEM WITH THE ACCREDITATION PROCESS AND REQUIREMENTS AND COMPLETED OVER 500 DIRECT CONNECTIONS WITH LAND TRUSTS VIA PHONE OR EMAIL OVER THE YEAR. THE COMMISSION UPHELD THE INTEGRITY OF THE ACCREDITATION SEAL BY CONFIRMING COMPLIANCE OF FIVE ACCREDITED LAND TRUSTS, TRIGGERED BY A MAJOR ORGANIZATIONAL CHANGE OR PUBLIC COMMENT. FORM 990, PART VI, SECTION A, LINE 3 THE LAND TRUST ACCREDITATION COMMISSION IS A SUPPORTING ORGANIZATION OF THE LAND TRUST ALLIANCE, INC.. THERE IS AN AGREEMENT BETWEEN THE ALLIANCE AND THE COMMISSION FOR THE ALLIANCE TO MANAGE THE COMMISSION'S FINANCES AND PROVIDE HUMAN RESOURCES, FUNDRAISING, AND INFORMATION TECHNOLOGY SUPPORT. FORM 990, PART VI, SECTION A, LINE 6 THE LAND TRUST ALLIANCE, INC. IS THE SOLE MEMBER OF THE LAND TRUST ACCREDITATION COMMISSION. FORM 990, PART VI, SECTION A, LINE 7A THE LAND TRUST ALLIANCE, INC. IS THE SOLE MEMBER OF THE LAND TRUST ACCREDITATION COMMISSION AND HAS THE RIGHT TO ELECT MEMBERS OF ITS GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE LAND TRUST ALLIANCE, INC. IS THE SOLE MEMBER OF THE LAND TRUST ACCREDITATION COMMISSION AND HAS THE RIGHT TO ELECT MEMBERS OF ITS GOVERNING BOARD AND TO APPROVE CHANGES TO THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND TREASURER REVIEW THE FORM 990 FOR COMPLETENESS AND ACCURACY AND FORWARD IT TO THE FULL BOARD FOR REVIEW AND COMMENT. THE TREASURER AUTHORIZES THE EXECUTIVE DIRECTOR TO SIGN THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE COMMISSION FOLLOWS A COMPREHENSIVE CONFLICT OF INTEREST POLICY THAT IS POSTED ON ITS WEBSITE. CONFLICTED PARTIES SHALL NOT PARTICIPATE IN COMMISSION DECISIONS. COMMISSIONERS AND STAFF DISCLOSE CONFLICTS AT LEAST ANNUALLY. CONFLICTED PARTIES ARE PROHIBITED FROM PARTICIPATING IN THE DISCUSSION OR VOTE ON A CONFLICTED MATTER AND MUST LEAVE THE ROOM DURING IN-PERSON MEETINGS OR SEVER THE PHONE CONNECTION DURING CONFERENCE CALL MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A IN 2012, THE LAND TRUST ALLIANCE BOARD ESTABLISHED A COMPENSATION COMMITTEE WHICH CONTRACTED FOR AN INDEPENDENT REVIEW, INCLUDING REVIEW OF COMPARABILITY DATA, OF THE COMPENSATION OF THE EXECUTIVE DIRECTOR. IN 2013, THE ALLIANCE CONDUCTED A COMPENSATION REVIEW FOR NON-EXECUTIVE STAFF INCLUDING COMPARABILITY DATA. THIS DATA WAS USED TO EVALUATE AND DETERMINE THE COMPENSATION FOR OTHER COMMISSION STAFF IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE COMMISSION MAKES ITS FORM 990 AND CONFLICT OF INTEREST POLICY AVAILABLE ON ITS WEBSITE AND PROVIDES COPIES OF ITS GOVERNING DOCUMENTS UPON REQUEST. A COPY OF THE MOST RECENT AUDITED FINANCIAL STATEMENT FOR THE COMMISSION AND ITS SUPPORTED ORGANIZATION, THE LAND TRUST ALLIANCE, INC. IS AVAILABLE UPON REQUEST TO THE LAND TRUST ALLIANCE. FORM 990, PART XII, LINE 2C THE SUPPORTED ORGANIZATION HAS A BOARD COMMITTEE THAT PROVIDES OVERSIGHT OVER THE CONSOLIDATED AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. LAND TRUST ALLIANCE INC 1250 H STREET NW SUITE 600 WASHINGTON DC 20005 042751357 PRIVATE LAND CONSERVATION MA 501(C)(3) LINE 7 N/A 0 ARMS 1250 H STREET NW SUITE 600 WASHINGTON DC 20005 MANAGER OF TERRAFIRMA RISK RETENTION GROUP, LLC. VT 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 1