2024-05-15T15:49:48-05:00 2023-12-31 580692043 MAULDIN & JENKINS LLC 2000 SOUTHBRIDGE PARKWAY STE 501 BIRMINGHAM AL 35209 990 2023-01-01 582069352 GEORGIA-ALABAMA LAND TRUST INC GEOR 9212310507 226 OLD LADIGA ROAD PIEDMONT AL 36272 KATHERINE EDDINS EXECUTIVE DIRECTOR 9212310507 2024-05-15 1 KATHERINE EDDINS 999009999 1 MEREDITH SMITH P00663029 2054452880 2024-05-15 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z KATHERINE EDDINS 226 OLD LADIGA ROAD PIEDMONT AL 36272 12758903 0 X WWW.GALANDTRUST.ORG X 1993 GA TO PROTECT LAND AND CONSERVATION VALUES THROUGH CONSERVATION EASEMENTS AND SIMILAR LAND CONSERVATION 12 12 26 14 0 2576 6452246 6086396 4988649 1992082 768626 536158 -4105188 461456 8104333 9076092 0 0 0 0 1571914 1882501 0 0 257734 1693113 2218329 3265027 4100830 4839306 4975262 94347330 141203695 70441701 110961514 23905629 30242181 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 1211835 1992082 LAND PROTECTION PROGRAM:INTERACTING WITH LANDOWNERS IN OUR PROTECTION AREA REGARDING THE PUBLIC BENEFITS AND PURPOSES OF CONSERVATION EASEMENTS AND THE USE OF OTHER LAND PROTECTION MECHANISMS, TO INCLUDE 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 2023 THE LAND TRUST PROTECTED AROUND 50 PROPERTIES THROUGH VARIOUS MECHANISMS AND ACTIONS, INCLUDING CONSERVATION EASEMENTS, AND ENGAGED IN WETLAND HABITAT MITIGATION WORK AND HABITAT PRESERVATION; ALSO MONITORED OVER 1250 CONSERVATION EASEMENTS AND NUMEROUS FEE HOLDINGS. 273661 273661 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 2023, 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. 2099276 2099276 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. 3584772 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 59 0 1 26 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 DEBBIE LADSON (GEORGIA-ALABAMA LAND TRUST INC) 2564471006 226 OLD LADIGA ROAD PIEDMONT AL 36272 THOMAS HAMBY PRESIDENT 2.00 X X 0 0 0 TED MCCULLOUGH VICE PRESIDENT 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 DR CHIP REED MEMBER 2.00 X 0 0 0 FLOYD BUCK WILEY MEMBER 2.00 X 0 0 0 THAD WATERS SECRETARY 2.00 X X 0 0 0 KEVIN STUMP TREASURER 2.00 X 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 THOMPSON TURNER MEMBER 2.00 X 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 40.00 X 197500 0 15627 HAL ROBINSON LEGAL AFFAIRS 40.00 X 175965 0 15008 TAMMY MORROW DIRECTOR OF FINANCE AND HU 40.00 X 103920 0 11267 477385 0 41902 3 1 1 0 BEAVERDAM CREEK LLC 1305 LAKES PKWY STE 110 LAWRENCEVILLE GA 30043 WETLAND SITE MITIGATION PLAN PERFORMANCE 285813 OLIVER & DAHLMAN EQUIPMENT CO INC PO BOX 308 HASTINGS FL 32145 REPAIRS RESTORATION HEAVY EQUIPMENT 106740 BBRAC FARMS LLC 2448 US HIGHWAY 411E FAIRMOUNT GA 30139 FORESTRY SITE PREPARATION 103180 SOUTHERN FORESTRY CONSULTANTS INC 305 W SHOTWELL ST BAINBRIDGE GA 39819 FORESTRY SITE PREPARATION 100096 4 3548557 2537839 6086396 PROTECTION INCOME 110000 1112093 1112093 STEWARDSHIP INCOME 110000 879989 879989 1992082 324275 324275 12498 0 12498 12498 12498 3883154 3671271 211883 211883 211883 26794 11540 15254 15254 MISCELLANEOUS 561000 434724 434724 LOSS ON SALE OF LAND 561000 -100 -100 LOSS ON DISPOSAL OF ASSETS 561000 -920 -920 433704 9076092 2961944 0 27752 X 477385 373122 77258 27005 1099978 978823 20689 100466 69635 59022 3714 6899 118299 103087 2644 12568 117204 101159 6044 10001 137077 107770 27664 1643 3536 1292 2244 9180 6277 1766 1137 58398 38248 2117 18033 441698 381230 27650 32818 66727 19530 47197 PROGRAM EXPENSE 1344699 1315789 27616 1294 DUES AND SUBSCRIPTIONS 39035 23022 3333 12680 DEVELOPMENT COSTS 34449 19999 14450 TAXES, LICENSES AND FIL 22696 21977 174 545 60834 34425 10458 15951 4100830 3584772 258324 257734 34561201 12598343 27270916 94915935 1294866 622862 179490 846572 95224 98104 6567546 1118662 4463962 5448884 13657724 15661933 12823947 11011062 94347330 141203695 61491 91358 56558099 96405054 13822111 14465102 70441701 110961514 X 19470296 27434607 4435333 2807574 23905629 30242181 94347330 141203695 4975262 1361290 0 X X 0 1 X 1 0 X 1635839 2197941 2214046 4902246 6086396 17036468 1635839 2197941 2214046 4902246 6086396 17036468 1185599 15850869 193022 124197 195847 270729 324275 1108070 1930 1074 -1819 -3288 12499 10396 27423 16303 22906 -1526 65106 18220040 0.87000 0.83950 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: HABITAT RESTORATION DATE: 06/30/19 AMOUNT: 1059902. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/19 AMOUNT: 297485. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/20 AMOUNT: 1416492. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/20 AMOUNT: 215651. DESCRIPTION: NATURAL RESOURCES SUPPORT-HABITAT DATE: 06/30/21 AMOUNT: 296797. DESCRIPTION: NATURAL RESOURCES SUPPORT-FORESTRY DATE: 06/30/21 AMOUNT: 496731. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/21 AMOUNT: 228323. 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: 06/30/22 AMOUNT: 228620. DESCRIPTION: NATURAL RESOURCES SUPPORT-HABITAT DATE: 06/30/23 AMOUNT: 1045085. DESCRIPTION: ARMY COMPATIBLE USE BUFFERING PROJECT DATE: 06/30/23 AMOUNT: 273661. DESCRIPTION: NATURAL RESOURCES SUPPORT-FORESTRY DATE: 06/30/23 AMOUNT: 1067901. 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 1263 458476.00 13 7 1 12034.00 673913 541471 36460 3716 574215 580318 -27873 7245 3729 541471 551222 40428 8394 2938 580318 498225 55415 2418 551222 390847 20000 89562 2184 498225 0.56470 0.43530 0 0 3749486 3749486 185043 85638 99405 103368 14468 88900 2251757 814627 1437130 277892 203929 73963 5448884 ACUB LAND 11011062 11011062 ACCRUED COMPENSATION/ABSENCES 65685 OTHER ACCRUED EXPENSES 31749 ACUB ASSETS HELD 14367668 14465102 X 10448923 1361290 11540 1372830 9076093 0 9076093 4112371 11540 11540 4100831 0 4100831 PART II, LINE 3: 2023 AMENDMENTS: 1. CONSERVATION EASEMENT (CLEBURNE COUNTY, AL) AMENDED TO MOVE THE (3)-ACRE BUILDING ENVELOPE TO BE FURTHER AWAY FROM THE MATURE FLOODPLAIN FOREST ALONG THE TALLAPOOSA RIVER, THEREBY ENHANCING THE OVERALL CONSERVATION VALUES OF THE PROPERTY. 2. CONSERVATION EASEMENT (DAWSON COUNTY, GEORGIA) AMENDED TO MOVE THE PRE-EXISTING RIGHT-OF-WAY FOR OVERHEAD UTILITY LINES FROM CENTRALLY WITHIN THE EASEMENT PARCEL TO ITS PERIPHERY, AND INCLUDED ADDITIONAL LAND, THEREBY INCREASING TOTAL PROTECTED LAND AND HAVING A NET INCREASE IN CONSERVATION VALUE. 3. CONSERVATION EASEMENT (ST. CLAIR COUNTY, ALABAMA) AMENDED TO ADD SIXTY-NINE (69) ADDITIONAL ACRES TO THE CONSERVATION EASEMENT AND ALSO AMENDED TO REDUCE/REMOVE ONE BUILDING ENVELOPES AND TO RELOCATE BUILDING ENVELOPES TO BE FURTHER AWAY FROM SENSITIVE AREAS, THUS ENHANCING THE OVERALL CONSERVATION VALUES SET FORTH IN THE CONSERVATION EASEMENT. 4. CONSERVATION EASEMENT (DOUGLAS COUNTY, GEORGIA) AMENDED TO ADDRESS AMIBGUITY REGARDING PERMISSIBILE HUNTING UPON THE PROPERTY AS A LAND MANAGEMENT TOOL. ALSO AMENDED TO CONFIRM THE USE OF ALL-TERRAIN VEHICLES FOR LAND MANAGEMENT PURPOSES AND TO CLARIFY THAT ROADS AND UTLITIES ARE PERMIBISSIBLE IN ORDER TO SERVE PERMITTED STRUCTURES, AS WELL AS TO CLARIFY THAT GATES/FENCING ARE PERMITTED TO PREVENT TRESPASS. 5. CONSERVATION EASEMENT (LEE COUNTY, GEORGIA) AMENDED THE CONSERVATION EASEMENT TO INCREASE THE AMOUNT OF DESIGNATED "PRESERVATION AREA" FOR HEIGHTENED PROTECTION, TO TRANSLOCATE AND CONSOLIDATE THREE "BUILDING ENVELOPES" INTO TWO, TO TRANSLOCATE ALL "FARMSTEAD ENVELOPE" AREA TO ACCEPTABLE LOCATIONS, AND TO TRANSLOCATE AND DIVIDE THE "POND ENVELOPE" INTO TWO "UPDATED POND ENVELOPES" IN A MANNER WHICH DOES NOT COMPRIMISE ANY CONSERVATION VALUE OF THE PROPERTY. 6. CONSERVATION EASEMENT (COLQUITT COUNTY, GEORGIA) AMENDED TO ACKNOWLEDGE A SINGLE PERMITTED DEVISION OF THE PROPERTY AND TO ALSO EXTINGUISH A HOME SITE RESERVED WITHIN ORIGINAL CE TERMS, THEREBY REDUCING NET RESERVED RIGHTS AND FURTHER LIMITING DEVELOPMENT AND, AS A RESULT, INCREASING NET CONSERVATION PURPOSE OF THE CONSERVATION EASEMENT. 7. CONSERVATION EASEMENT (TALBOT COUNTY, GEORGIA) AMENDED TO ALLOW FOR THE EXISTING VACANT BUILDING ENVELOPE PREVIOUSLY LOCATED WITHIN A FORESTED AREA TO BE RELOCATED TO AN ALREADY CLEARED PASTURE AREA LOCATED IN CLOSE PROXIMITY TO AN EXISTING BUILDING ENVELOPE NEAR THE PERIPHERY OF THE PROPERTY, REDUCING FRAGMENTATION OF HABITAT WITHIN THE PROPERTY, FURTHER ENCHANCING CONSERVATION/PROTECTION. 8. CONSERVATION EASEMENT (CHATHAM COUNTY, GEORGIA) AMENDED TO PROTECT AN ADDITIONAL AREA ADJOINING BUT NOT PREVIOUSLY INCLUDED WITHIN THE CONSERVAITON EASEMENT, THEREBY INCREASING TOTAL PROTECTED LAND. 9. CONSERVATION EASEMENT (MILLER COUNTY, GEORGIA) AMENDED PURSUANT TO THE CHARITABLE CONSERVATION EASEMENT PROGRAM INTEGRITY ACT (CCEPIA) TO INCORPORATE THE IRS "SAFE-HARBOR" CE TERMS. 10. CONSERVATION EASEMENT (DADE COUNTY, GEORGIA) AMENDED TO ADD THREE TRACTS (ADDITIONAL ACREAGE) ADJOINING THE EXISTING 2,500 ACRE CAVE PRESERVE (EASEMENT PROPERTY), THEREBY INCREASING CONSERVATION PURPOSE AND OVERALL PROTECTION. 11. CONSERVATION EASEMENT (COLQUITT COUNTY, GEORGIA) AMENDED TO REDUCE TOTAL NUMBER OF PERMITTED DWELLINGS FROM THREE (3) TO ONLY TWO (2) AND TO ACKNOWLEDGE A SINGLE DIVISION OF THE PROPERTY WITH ALL DIVIDED LAND REMAINING SUBJEC TO THE PERPETUAL CONSERVATION EASEMENT, WHILE PROHIBITING ANY FURTHER DIVISION OF THE PROPERTY, THEREBY CREATING A NET BENEFIT TO CONSERVATION VALUE. 12. CONSERVATION EASEMENT (LIBERY COUNTY, GEORGIA) AMENDED TO RELOCATE A "NEW BUILDING ENVELOPE AND TO CONVERT AN "EXISTING BUILDING ENVELOPE" TO A MORE LIMITED "FARMSTEAD ENVELOPE", RESULTING IN A NET INCREASE IN CONSERVATION/PROTECTION ON THE PROPERTY. 13. CONSERVATION EASEMENT (RANDOLPH COUNTY, GEORGIA) AMENDED TO ADD AN ADDITIONAL ADJACENT TEN (10) ACRES TO THE CONSERVATION EASEMENT, THEREBY INCREASING TOTAL PROTECTED LAND. 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, 2023 AND 2022, THAT IT WOULD BE UNABLE TO SUBSTANTIATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 11,540. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 11,540. 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 25000 25000 108 1508 1789 7119 WING NIGHT 1794 1794 25 19 972 26794 26794 108 1533 1808 8091 11540 15254 X 0 0 0 0 0 0 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 197500 0 0 0 0 0 9875 0 5752 0 213127 0 0 0 HAL ROBINSON LEGAL AFFAIRS 175965 0 0 0 0 0 8798 0 6210 0 190973 0 0 0 TAMMY MORROW DIRECTOR OF FINANCE AND HU 103920 0 0 0 0 0 5196 0 6071 0 115187 0 0 0 X 245197 70088 FAIR VALUE X 43 VALUE NOMINAL X 2 251600 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 24E UTILITIES: PROGRAM SERVICE EXPENSES 18,151. MANAGEMENT AND GENERAL EXPENSES 967. FUNDRAISING EXPENSES 1,118. TOTAL EXPENSES 20,236. PRINTING AND POSTAGE: PROGRAM SERVICE EXPENSES 4,122. MANAGEMENT AND GENERAL EXPENSES 395. FUNDRAISING EXPENSES 12,241. TOTAL EXPENSES 16,758. BANK FEES: PROGRAM SERVICE EXPENSES 4,619. MANAGEMENT AND GENERAL EXPENSES 8,397. FUNDRAISING EXPENSES 577. TOTAL EXPENSES 13,593. EDUCATION: PROGRAM SERVICE EXPENSES 3,850. MANAGEMENT AND GENERAL EXPENSES 639. FUNDRAISING EXPENSES 1,070. TOTAL EXPENSES 5,559. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 3,683. MANAGEMENT AND GENERAL EXPENSES 60. FUNDRAISING EXPENSES 945. TOTAL EXPENSES 4,688. 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.