2024-11-06T11:55:42-06:00 2023-12-31 881478669 CBIZ ADVISORS LLC 1899 L STREET NW 850 WASHINGTON DC 20036 990 2023-01-01 204622209 LAND TRUST ACCREDITATION COMMISSION LAND 2028002235 1250 H STREET NW 600 WASHINGTON DC 20005 MELISSA KALVESTRAND EXECUTIVE DIRECTOR 2028002235 2024-11-05 1 0 FRANK SMITH P00639053 2022274000 2024-11-05 2023 2024-10-15 13:58:12Z MELISSA KALVESTRAND 36 PHILA ST 2 SARATOGA SPRINGS NY 12866 1198983 0 X WWW.LANDTRUSTACCREDITATION.ORG X 2006 DC 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. 19 19 8 20 0 0 232800 246450 1004662 945563 0 0 1200 6970 1238662 1198983 0 0 0 0 827107 878523 0 0 0 314070 480653 1141177 1359176 97485 -160193 1188819 1718272 169883 859529 1018936 858743 X SEE SCHEDULE O 0 0 1262105 945563 IN 2023 THE LAND TRUST ACCREDITATION COMMISSION AWARDED ACCREDITATION TO NINE FIRST-TIME APPLICANTS AND AWARDED RENEWED ACCREDITATION TO 58 LAND TRUSTS. THE YEAR ENDED WITH 462 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 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 2023 THE COMMISSION PUBLISHED AN UPDATED "REQUIREMENTS MANUAL AND ASSOCIATED RESOURCES TO COMMUNICATE THE SUBSTANTIVE CHANGES. THE COMMISSION BEGAN DEVELOPING AND COMMUNICATING THE FRAMEWORK TO IMPLEMENT AN EXTENDED LENGTH ACCREDITATION TERM THAT WILL BE IMPLEMENTED FOR LAND TRUSTS THAT ARE RENEWED FOR A FOURTH TERM. THE COMMISSION CONTINUED OUTREACH TO LAND TRUSTS TO SUPPORT THEM WITH THE ACCREDITATION PROCESS AND REQUIREMENTS AND COMPLETED OVER 450 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 THREE ACCREDITED LAND TRUSTS, TRIGGERED BY MAJOR ORGANIZATIONAL CHANGE OR PUBLIC COMMENT. 1262105 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 6 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 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 0.00 X X 0 0 0 KAREN FERRELL-INGRAM VICE CHAIR 5.00 0.00 X X 0 0 0 HEATHER JOBST SECRETARY 5.00 0.00 X X 0 0 0 MICHAEL POPE TREASURER 5.00 0.00 X X 0 0 0 DANA CHABOT DIRECTOR 4.00 0.00 X 0 0 0 ANDREW DANA DIRECTOR 4.00 0.00 X 0 0 0 ROBIN FITCH DIRECTOR 4.00 0.00 X 0 0 0 ELLEN GASS DIRECTOR 4.00 0.00 X 0 0 0 ANN JOHNSTON DIRECTOR 4.00 0.00 X 0 0 0 ANDREW KOTA DIRECTOR 4.00 0.00 X 0 0 0 CLINT MILLER DIRECTOR 4.00 0.00 X 0 0 0 HARRY POLLACK DIRECTOR 4.00 0.00 X 0 0 0 ANDREA REESE DIRECTOR 4.00 0.00 X 0 0 0 KATHARINE ROSER DIRECTOR 4.00 0.00 X 0 0 0 KAY SOHL DIRECTOR 4.00 0.00 X 0 0 0 BECKY THORNTON DIRECTOR 4.00 0.00 X 0 0 0 CHRIS VAUGHN DIRECTOR 4.00 0.00 X 0 0 0 SHANE WELLENDORF DIRECTOR 4.00 0.00 X 0 0 0 MARK WESTON DIRECTOR 4.00 0.00 X 0 0 0 MELISSA KALVESTRAND EXECUTIVE DIRECTOR 45.00 0.00 X 144243 0 11539 144243 0 11539 4 0 1 0 LAND TRUST ALLIANCE 1250 H STREET NW 600 WASHINGTON DC 20005 MGMT & ACCOUNTING SERVICES 212772 1 245200 1250 246450 ACCREDITATION FEES 900004 945563 945563 945563 MISC REVENUE 900099 6970 6970 6970 1198983 945563 0 6970 155782 133042 22740 512892 508281 4611 37894 37648 246 124717 119851 4866 47238 45393 1845 26597 24695 1902 5299 5299 104009 95401 8608 65650 55615 10035 19264 17691 1573 24778 23272 1506 25260 25117 143 25136 23720 1416 60 60 3729 1731 1998 13295 8237 5058 LTA MANAGEMENT AGREEMEN 90428 83962 6466 BOARD MEETING EXPENSES 77148 53090 24058 1359176 1262105 97071 0 1070934 1156916 86921 51630 15005 28358 312546 307816 8459 4730 7500 476638 1188819 1718272 169883 859529 169883 859529 X 1018936 858743 1018936 858743 1188819 1718272 -160193 0 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 307816 4730 4730 DUE FROM RELATED ORG 476638 476638 X 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 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. THERE ARE CURRENTLY NO EXAMINATIONS PENDING OR IN PROGRESS. X 0 0 0 0 0 0 0 0 0 MELISSA KALVESTRAND EXECUTIVE DIRECTOR 144243 0 0 0 0 0 11539 0 0 0 155782 0 0 0 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. FORM 990, PART VI, SECTION A, LINE 3 THE LAND TRUST ALLIANCE, A RELATED NONPROFIT ORGANIZATION, PROVIDES A VARIETY OF MANAGEMENT SERVICES TO THE FILING ORGANIZATION, INCLUDING HUMAN RESOURCES, FINANCE & ACCOUNTING, FUNDRAISING, AND INFORMATION TECHNOLOGY SERVICES. 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 SOLE MEMBER, LAND TRUST ALLIANCE, INC., HAS THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER, LAND TRUST ALLIANCE INC., HAS THE RIGHT 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 CONNECTION DURING VIDEO AND/OR CONFERENCE CALL MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION UTILIZES A COMPENSATION TOOL AND SURVEY DATA TO DETERMINE APPROPRIATE MARKET COMPENSATION. THE ALLIANCE'S HUMAN RESOURCE DIRECTOR REVIEWS EXECUTIVE COMPENSATION WITH THE CHAIR OF THE COMMISSION TO EVALUATE AND ASSESS MARKET ADJUSTMENTS AS NECESSARY. 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. LAND TRUST ALLIANCE INC 1250 H STREET NW SUITE 600 WASHINGTON DC 20005 042751537 PRIVATE LAND CONSERVATION MA 501(C)(3) LINE 7 0 ALLIANCE RISK MANAGEMENT SERVICES LLC 1250 H STREET NW SUITE 600 WASHINGTON DC 20005 463045386 MANAGER OF TERRAFIRMA RRG LLC VT 501(C)(3) LINE 7 LAND TRUST ALLIANCE 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 0