2024-11-14T22:15:22-05:00 2023-12-31 MIKE W JACKSON LLC 405 WASHINGTON AVE GREENVILLE MS 38701 990 2023-01-01 640934069 MISSISSIPPI LAND TRUST MISS 6626863375 P O BOX 23 STONEVILLE MS 38776 JAMES L CUMMINS EXEC. DIRECTOR 6626863375 2024-11-13 false MIKE W JACKSON P01357722 6623788113 2024-11-10 X 2023 2024-10-15 13:58:12Z JAMES L CUMMINS 4858 B OLD LELAND ROAD LELAND MS 38756 1703929 false X WWW.MISSLANDTRUST.ORG X 2000 MS TO PROTECT FISH AND WILDLIFE HABITAT THROUGHT MISSISSIPPI 14 14 0 0 1890679 1225500 234304 139495 35638 338934 -257577 0 1903044 1703929 0 0 55495 50126 0 3144 207564 136987 263059 187113 1639985 1516816 119931755 121448571 0 119931755 121448571 X TO PROTECT FISH AND WILDLIFE HABITAT THROUGHT MISSISSIPPI false false 50000 MONITORING - EXPENDITURES INCLUDED EXPENSES FOR MONITORING CONSERVATION EASEMENTS TO PROTECT FISH AND WILDLIFE HABITAT FROM UNDESIRABLE ACTIVITIES. INCLUDES CONTRIBUTIONS TO OTHER ORGANIZATIONS TO ASSIST WITH SIMILAR CONSERVATION PROJECTS. 46696 CONTRACTUAL SERVICES - EXPENDITURES FOR ALL CONTRACTUAL EXPENSES, INCLUDING INCENTIVES RELATING TO NATIONAL FISH AND WILDLIFE FOUNDATION GRANTS. 79116 PROVIDED ADVICE ABOUT CONSERVATION STRATEGIES APPROPRIATE TO EACH LANDOWNER'S GOALS AN EXPENSES. 79116 175812 true true false false false false true false false false true false false true false false false false false false false false false false false false false false false true false false false false false false false false true false false false false true false false false true 5 0 false 0 false false false false false false false false X 14 14 true false false false false false false true true false false false false false false false false false MS X JAMES CUMMINS 6626863375 P O BOX 23 STONEVILLE MS 38776 JAMES L CUMMINS EXEC. DIRECT 50.00 X 0 162500 0 MARSHA BARBOUR TRUSTEE 1.00 X 0 0 0 DAVID BRAMLETTE TRUSTEE 1.00 X 0 0 0 HOWARD BRENT TRUSTEE 1.00 X 0 0 0 JAMES BRYAN TRUSTEE 1.00 X 0 0 0 RICK CALHOUN TRUSTEE 1.00 X 0 0 0 ANGELA COCKERHAM TRUSTEE 1.00 X 0 0 0 JIM CURRIE TRUSTEE 1.00 X 0 0 0 MARTHA DALRYMPLE TRUSTEE 1.00 X 0 0 0 WM J VAN DEVENDER TRUSTEE 1.00 X 0 0 0 RICHARD MCRAE JR TRUSTEE 1.00 X 0 0 0 CHARLES PICKERING TRUSTEE 1.00 X 0 0 0 CLARKE REED CHAIRMAN 1.00 X 0 0 0 GEORGE REA WALKER TRUSTEE 1.00 X 0 0 0 SANDY WILLIAMS PRESIDENT 1.00 X 0 0 0 162500 false true false 1225500 1225000 1225500 PRIVATE GRANTS & STEWARDSHIP 119495 119495 WILDLIFE MS BLDG - RENT 20000 20000 139495 338934 338934 1703929 478429 41985 37786 4199 8141 7327 814 16450 16450 2160 720 720 720 7345 2497 2424 2424 14336 14336 MONITORING 50000 50000 CONTRACTUAL SERVICES 46696 46696 187113 175812 8157 3144 673252 559986 3234795 3616518 30000 263002 128821 80822 134181 115912886 117137886 119931755 121448571 0 0 X 979899 932781 118951856 120515790 119931755 121448571 119931755 121448571 1516816 X false true false false X 5779048 6746193 11219866 1890679 1225500 26861286 5779048 6746193 11219866 1890679 1225500 26861286 19975730 6885556 407278 121448 338934 867660 -257577 -257577 27471369 1808377 0.25060 0.23490 X THE PUBLIC SUPPORT PERCENTAGE FOR THIS ORGANIZATION WAS 25.06% FOR 2023. THIS AMOUNT IS IN EXCESS OF TEN PERCENT, THEREFORE QUALIFYING THE ORGANIZATION FOR THE "FACTS AND CIRCUMSTANCES TEST" DESCRIBED IN IRS PUBLICATION 557, TAX EXEMPT STATUS FOR YOUR ORGANIZATION. THE ORGANIZATION BELIEVES THAT IT QUALIFIES AS A PUBLICLY SUPPORTED SECTION 509(A)(1) AND 170(B)(1)(A)(VI) ORGANIZATION FOR THE FOLLOWING REASONS: 1.THE ORGANIZATION HAS TO DATE RECEIVED THE MAJORITY OF ITS DONATIONS FROM INDIVIDUALS ONLY IN THE FORM OF QUALIFIED CONSERVATION CONTRIBUTIONS AS DEFINED BY IRC SECTION 170(H)(1). THESE CONTRIBUTED ASSETS ARE USED DIRECTLY IN CARRYING OUT THE ORGANIZATION'S PURPOSE. BECAUSE OF THESE LARGE CONTRIBUTIONS IT MAY APPEAR THAT THEY ARE NOT PUBLIC SUPPORT IN NATURE, BUT THEY ARE IN FACT DONATIONS MADE FROM THE GENERAL PUBLIC, AND SHOULD THEREFORE BE CONSIDERED AS SUCH FOR PURPOSES OF MEETING THE REQUIRED PERCENTAGE RULES. THE ONLY REASON THESE CONSERVATION CONTRIBUTIONS ARE NOT SHOWN AS PUBLIC IS BECAUSE THEY EXCEED 2% OF THE OVERALL AMOUNT. A CONSERVATION EASEMENT IS BY ITS VERY NATURE LARGE, AND THIS FACT SHOULD NOT AUTOMATICALLY EXCLUDE IT FROM BEING CONSIDERED AS PUBLIC SUPPORT. 2.THE ORGANIZATION RECEIVES ITS SUPPORT FROM GOVERNMENTAL UNITS AND A NUMBER OF PERSONS, AND DOES NOT RECEIVE MOST OF ITS SUPPORT FROM ANY ONE INDIVIDUAL OR SINGLE FAMILY. 3.THE TRUSTEES OF THE ORGANIZATION REPRESENT A BROAD INTEREST OF THE PUBLIC. THEY DO NOT REPRESENT THE PERSONAL OR PRIVATE INTEREST OF A LIMITED NUMBER OF DONORS. PERSONS ON THE BOARD OF TRUSTEES HAVE KNOWLEDGE PERTAINING TO THE FIELD IN WHICH THE ORGANIZATION OPERATES. 4.THE ORGANIZATION PROVIDES EDUCATIONAL MATERIAL PERTAINING TO THE BENEFITS THAT IT PROVIDES TO THE GENERAL PUBLIC. 5.THE ORGANIZATION'S PURPOSE OF PROTECTING FISH AND WILDLIFE HABITATS SHOULD HAVE APPEAL TO PERSONS OF THE GENERAL PUBLIC. PART II, LINE 10 UNREALIZED GAIN(LOSS) ON INVESTMENTS -257,577 PART II, LINE 17A THE PUBLIC SUPPORT PERCENTAGE FOR THIS ORGANIZATION WAS 25.06% FOR 2023. THIS AMOUNT IS IN EXCESS OF TEN PERCENT, THEREFORE QUALIFYING THE ORGANIZATION FOR THE "FACTS AND CIRCUMSTANCES TEST" DESCRIBED IN IRS PUBLICATION 557, TAX EXEMPT STATUS FOR YOUR ORGANIZATION. THE ORGANIZATION BELIEVES THAT IT QUALIFIES AS A PUBLICLY SUPPORTED SECTION 509(A)(1) AND 170(B)(1)(A)(VI) ORGANIZATION FOR THE FOLLOWING REASONS: 1.THE ORGANIZATION HAS TO DATE RECEIVED THE MAJORITY OF ITS DONATIONS FROM INDIVIDUALS ONLY IN THE FORM OF QUALIFIED CONSERVATION CONTRIBUTIONS AS DEFINED BY IRC SECTION 170(H)(1). THESE CONTRIBUTED ASSETS ARE USED DIRECTLY IN CARRYING OUT THE ORGANIZATION'S PURPOSE. BECAUSE OF THESE LARGE CONTRIBUTIONS IT MAY APPEAR THAT THEY ARE NOT PUBLIC SUPPORT IN NATURE, BUT THEY ARE IN FACT DONATIONS MADE FROM THE GENERAL PUBLIC, AND SHOULD THEREFORE BE CONSIDERED AS SUCH FOR PURPOSES OF MEETING THE REQUIRED PERCENTAGE RULES. THE ONLY REASON THESE CONSERVATION CONTRIBUTIONS ARE NOT SHOWN AS PUBLIC IS BECAUSE THEY EXCEED 2% OF THE OVERALL AMOUNT. A CONSERVATION EASEMENT IS BY ITS VERY NATURE LARGE, AND THIS FACT SHOULD NOT AUTOMATICALLY EXCLUDE IT FROM BEING CONSIDERED AS PUBLIC SUPPORT. 2.THE ORGANIZATION RECEIVES ITS SUPPORT FROM GOVERNMENTAL UNITS AND A NUMBER OF PERSONS, AND DOES NOT RECEIVE MOST OF ITS SUPPORT FROM ANY ONE INDIVIDUAL OR SINGLE FAMILY. 3.THE TRUSTEES OF THE ORGANIZATION REPRESENT A BROAD INTEREST OF THE PUBLIC. THEY DO NOT REPRESENT THE PERSONAL OR PRIVATE INTEREST OF A LIMITED NUMBER OF DONORS. PERSONS ON THE BOARD OF TRUSTEES HAVE KNOWLEDGE PERTAINING TO THE FIELD IN WHICH THE ORGANIZATION OPERATES. 4.THE ORGANIZATION PROVIDES EDUCATIONAL MATERIAL PERTAINING TO THE BENEFITS THAT IT PROVIDES TO THE GENERAL PUBLIC. 5.THE ORGANIZATION'S PURPOSE OF PROTECTING FISH AND WILDLIFE HABITATS SHOULD HAVE APPEAL TO PERSONS OF THE GENERAL PUBLIC. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 111 87899.17 true 560.00 50000 true 263002 128821 134181 134181 OTHER ASSETS 117137886 117137886 SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS ARE REPORTED IN THE FINANCIAL STATEMENTS BY TAKING (1) THE PROPERTY BASED ON THE "HIGHEST AND BEST USE" OF THE PROPERTY, COMPARED WITH (2) THE APPRAISED VALUE OF THE PROPERTY AS IS. WHATEVER DIFFERENCE BETWEEN THESE TWO IS THE EASEMENT VALUE REPORTED ON THE FINANCIAL STATEMENTS. ALL VALUATIONS ARE DONE BY AN INDEPENDENT, LICENSED APPRAISER. false false false false false false false false false JAMES L CUMMINS EXEC. DIRECTOR 162500 162500 X 1 1225000 false false false FORM 990, PAGE 2, PART III, LINE 4D PROVIDED ADVICE ABOUT CONSERVATION STRATEGIES APPROPRIATE TO EACH LANDOWNER'S GOALS AN EXPENSES. FORM 990, PAGE 6, PART VI, LINE 2 JAMES L CUMMINS MARTHA DALRYMPLE EXECUTIVE DI TRUSTEE MARRIED FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS DESCRIBED IN PART VI, SECTION C, LINE 19 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. WILDLIFE MISSISSIPPI P O BOX 10 STONEVILLE MS 38776 640886325 CONSERVATI MS N/A false MISSISSIPPI RIVER TRUST P O BOX 15 STONEVILLE MS 38776 460477373 CONSERVATI MS N/A false THE CARBON FUND P O BOX 100 STONEVILLE MS 38776 710879754 CONSERVATI MS N/A false false false false false false false false false false false false false false true true false false false false PD BY WILDLIFE MISSISSIPPI N 1000 ESTIMATED PD BY WILDLIFE MISSISSIPPI O 10000 ESTIMATED WILDLIFE MISSISSIPPI J 20000 ACTUAL