2025-06-24T16:52:32-05:00 2024-09-30 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2023-10-01 621557574 TENNGREEN LAND CONSERVANCY TENN 6153294441 1213 16TH AVE SOUTH NASHVILLE TN 37212 ALICE HUDSON EXECUTIVE DIRECTOR 6153294441 2025-06-23 1 1 MARILYN PLACE EA P01360716 6152960500 2025-06-23 2023 2025-03-06 01:10:19Z ALICE HUDSON 1213 16TH AVE SOUTH NASHVILLE TN 37212 1661305 0 X WWW.TENNGREEN.ORG X 1997 TN CONSERVING LAND WHERE PEOPLE AND NATURE CAN THRIVE. TENNGREEN LAND CONSERVANCY WORKS TO CREATE PARKS, ESTABLISH WILDLIFE CORRIDORS, EXPAND EXISTING PROTECTED PUBLIC LANDS, & ENHANCE PUBLIC RECREATION OPPORTUNITIES. 22 21 17 100 0 0 1756895 1410089 57651 100560 108074 139468 -16218 -27558 1906402 1622559 35000 138444 0 0 878604 1126357 0 0 114766 407856 396250 1321460 1661051 584942 -38492 21456711 21877310 836014 1010983 20620697 20866327 THE ORGANIZATION'S PRIMARY MISSION IS CONSERVING LAND WHERE PEOPLE AND NATURE CAN THRIVE BY CREATING GREEN CORRIDORS LINKING EXISTING PUBLIC LANDS USING CONSERVATION EASMENTS AND OUTRIGHT PURCHASE. 0 0 1375120 138444 100560 THE ORGANIZATION WORKS TO PRESERVE TENNESSEE SCENIC BEAUTY BY CREATING AN INTERCONNECTED SYSTEM OF PARKS, GREENWAYS, AND WILDLIFE AREAS. 1375120 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 17 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 22 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X X ALICE HUDSON 6153294441 1213 16TH AVE S NASHVILLE TN 37212 MARK PEACOCK MD PRESIDENT 2.00 X X 0 0 0 MARCYA CARTER-SHEATS TREASURER 1.00 X X 0 0 0 RYAN BAILEY SECRETARY 1.00 X X 0 0 0 CHARLES ASKEW WEST TN VICE PRES 1.00 X X 0 0 0 MATTHEW J MCCLANAHAN EAST TN VICE PRES 1.00 X X 0 0 0 ANNE DAVIS MIDDLE TN VICE PRES 1.00 X X 0 0 0 GREEN FAIRCLOTH DIRECTOR 1.00 X 0 0 0 JOHN FENDERSON DIRECTOR 1.00 X 0 0 0 JIM GARGES DIRECTOR 1.00 X 0 0 0 LAUREL GRAEFE DIRECTOR 1.00 X 0 0 0 ALICE HUDSON PELL EXECUTIVE DIRECTOR 40.00 X X 99977 0 13256 CHRISTOPHER C HAIGLER DIRECTOR 1.00 X 0 0 0 LES MCDONALD WEST TN VICE PRES 1.00 X X 0 0 0 CHRISTY MOBERLY DIRECTOR 1.00 X 0 0 0 NICK NUNN DIRECTOR 1.00 X 0 0 0 TERRELL PICKETT DIRECTOR 1.00 X 0 0 0 ANDREW RUEFF DIRECTOR 1.00 X 0 0 0 BOB SARRATT PRESIDENT-ELECT 2.00 X X 0 0 0 ALAN WEBB DIRECTOR 1.00 X 0 0 0 MELINDA WELTON DIRECTOR 1.00 X 0 0 0 SCOTT BOWMAN DIRECTOR 1.00 X 0 0 0 JACQUELINE HARP DIRECTOR 1.00 X 0 0 0 MICHAEL MAURITZ DIRECTOR 1.00 X 0 0 0 99977 0 13256 0 0 0 0 0 194589 1215500 34039 1410089 EASEMENT INCOME 900099 52500 52500 LAND PROJECT IMPLEMENA 900099 41615 41615 OTHER PROGRAM REVENUE 900099 6445 6445 100560 136188 136188 3280 0 3280 3280 3280 11188 194589 38746 -27558 -27558 1622559 100560 0 111910 138444 138444 123356 99918 14803 8635 866021 701477 103923 60621 31907 25845 3829 2233 32037 25950 3844 2243 73036 59159 8764 5113 15139 13777 454 908 35246 32074 1057 2115 93560 85139 2807 5614 19518 19518 62004 46123 2920 12961 43270 34618 5623 3029 17455 14313 1746 1396 8863 7773 361 729 19987 2492 12699 4796 43228 34582 5620 3026 25743 21927 2469 1347 PROPERTY TAX 12237 11991 246 1661051 1375120 171165 114766 2569539 1180414 3240344 4412447 6000 0 1563 15365645 217784 14475354 15147861 1165474 1135025 21456711 21877310 58253 84084 72893 240654 320000 320000 384868 366245 836014 1010983 X 19009694 19173391 1611003 1692936 20620697 20866327 21456711 21877310 -38492 284122 0 X 0 1 X 1 0 X 1721778 1763392 1235602 1756895 1410089 7887756 1721778 1763392 1235602 1756895 1410089 7887756 143430 7744326 88244 26925 5083 16519 139468 276239 8163995 -478082 0.94860 0.85030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 57 13204.00 2 2 1 1500.00 7930 1132442 159405 75583 122 1367552 992734 215984 76151 125 1132442 1144654 -151920 992734 68396 1000565 91719 15725 301 1144654 59823 8573 68396 0.98400 0.01600 1 0 14058163 14058163 1215123 154278 1060845 52116 45915 6201 40243 17591 22652 15147861 RESIDENCE HELD SUBJECT TO A LIFE INT 1100000 BENEFICIAL INTEREST IN AGENCY ENDOW 22592 EARNEST MONEY 12433 1135025 USE INTEREST OF BENEFICIARY 366245 366245 X 1950452 284122 5025 38746 327893 1622559 0 1622559 1704822 5025 38746 43771 1661051 0 1661051 PART II, LINE 5: MONITORING: THE EASEMENT PROPERTY IS PLACED ON A SCHEDULE TO BE INSPECTED AT LEAST ONCE PER CALENDAR YEAR IN ORDER TO ENSURE COMPLIANCE WITH THE TERMS OF THE CONSERVATION EASEMENT. THE LANDOWNER OR DESIGNATED REPRESENTATIVE IS CONTACTED IN ADVANCE OF THE SITE VISIT, AND TENNGREEN PREFERS THAT THE OWNER OR REPRESENTATIVE BE PRESENT IF POSSIBLE DURING THE SITE VISIT. EACH MONITORING REPORT INCLUDES THE FOLLOWING INFORMATION: INSPECTION DATE, PROPERTY INSPECTED, NAME OF INSPECTOR, OBSERVASTIONS RELATED TO PROPERTY'S CONDITION AND CONSERVATION VALUES. ENFORCEMENT: TENNGREEN FOLLOWS AN ENFORCEMENT POLICY. IF A MONITORING VISIT RESULTS IN THE NEED FOR AN ENFORCEMENT ACTION DUE TO A VIOLATION OF CONSERVATION EASEMENT RESTRICTIONS, TENNGREEN DOCUMENTS ALL ENFORCEMENTS TO SHOW THEY WERE TIMELY, CONSISTENT WITH CONSERVATION EASEMENT VALUES AND/OR RESTRICTIONS, AND DID NOT RESULT IN A PRIVATE INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT. THE BOARD WILL BE INVOLVED AS APPROPRIATE TO THE SCALE OF THE VIOLATION AND ANY CO-HOLDERS OF THE CONSERVATION EASEMENT WILL BE INFORMED ACCORDING TO THE TERMS OF THE CONSERVATION EASEMENT AND MOU. TENNGREEN HAS A POLICY DETAILING HOW IT WILL RESPOND TO A POTENTIAL VIOLATION OF AN EASEMENT, INCLUDING THE ROLE OF ALL PARTIES INVOLVED IN ANY ENFORCEMENT ACTION. WHEN A VIOLATION HAS OCCURED, TENNGREEN WILL GIVE WRITTEN NOTICE OF THE VIOLATIONS TO THE GRANTOR AND REQUEST CORRECTIVE ACTION. IN THE EVENT OF A DISAGREEMENT, ARBITRATION WILL BE CONDUCTED. WHEN THE GRANTOR FAILS TO CORRECT THE VIOLATION WITHIN 30 DAYS, OR THE VIOLATION CANNOT BE REASONBLEY CORRECTED WITHIN 30 DAYS, OR HAS NOT BEGUN THE PROCESS OF CORRECTION WITHIN 30 DAYS, TENNGREEN MAY THEN COMMENCE LEGAL ACTION TO ENFORCE THE EASEMENT TERMS. PART II, LINE 9: THE ORGANIZATION RECEIVES DONATIONS OF CONSERVATION EASEMENTS AND WILL FROM TIME-TO-TIME PURCHASE EASEMENTS. A QUALIFIED CONSERVATION EASEMENT IS A RESTRICTION (THAT IS GRANTED IN PERPETUITY) ON THE USE OF LAND GRANTED TO A CHARITY EXCLUSIVELY FOR CONSERVATION PURPOSES. CONSERVATION EASEMENTS HELD BY THE ORGANIZATION ARE NOT RECOGNIZED AS ASSETS. ASSETS ARE DEFINED AS PROBABLE FUTURE ECONOMIC BENEFITS OBTAINED OR CONTROLLED BY AN ENTITY; THE ORGANIZATION HAS DETERMINED THE EASEMENTS DO NOT MEET THE DEFINITION CRITERIA. PART V, LINE 4: TENNGREEN LAND CONSERVANCY'S BOARD OF DIRECTORS ADOPTED A GOAL OF $15,000 PER EASEMENT PROPERTY. THIS GOAL IS EVALUATED WITH THE ACCEPTANCE OF EACH EASEMENT ON A CASE-BY-CASE BASIS BUT NOT BELOW A MINIMUM OF $5,000 PER EASEMENT PROJECT. IF ENDOWMENT FUNDS ARE NOT SECURED AT OR BY THE COMPLETION OF THE TRANSACTION, TENNGREEN HAS A PLAN TO SECURE THESE FUNDS AND HAS A POLICY COMMITTING THE FUNDS TO THIS PURPOSE. TENNGREEN'S CONSERVATION EASEMENTS PROVIDE GUIDANCE FOR ARBITRATION AND VIOLATION ENFORCEMENT. RESTRICTED ACCOUNTS ARE ESTABLISHED FOR ALL EASEMENTS AND REFLECTED ON THE MONTHLY BALANCE SHEET AND REPORTED TO THE BOARD. NOTE: CONTRIBUTION TO AN ENDOWMENT FUND IS NOT REQUIRED. THE LAND GIFT IS THE REAL GIFT TO CONSERVATION AND STEWARDSHIP FUNDING IS SOUGHT FROM GENERAL MEMBERSHIP OR BEQUESTS. PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50% THAT THE FULL AMOUNT OF THE TAX POSITION TAKEN WILL BE ULTIMATELY REALIZED. THEREFORE, MANAGEMENT BELIEVES THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FOR THE THREE MOST RECENT YEARS FILED, OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S CURRENT YEAR TAX RETURN. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS THE U.S. FEDERAL AND THE STATE OF TENNESSEE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY EITHER OF THESE JURISDICTIONS. AS OF SEPTEMBER 30, 2024 AND 2023, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 38,746. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 38,746. HIKE-A-THON 205777 194589 11188 5253 33493 205777 194589 11188 5253 33493 38746 -27558 1 US FISH & WILDLIFE 355 EAST HANCOCK AVE ROOM 320 ATHENS GA 30601 530201504 0 138444 FMV LAND CONSERVATION X LIFE INTEREST CHANGE IN VALUE 1 18623 FAIR VALUE X DONATED ITEMS FOR EVENTS 93 15416 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND INVESTMENT COMMITTEE REVIEWS AND APPROVES THE 990 BEFORE CIRCULATING THE 990 TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TENNGREEN HAS DEVELOPED A DISCLOSURE STATEMENT WHICH IS SIGNED ANNUALLY BY EACH BOARD MEMBER AND STAFF MEMBER, ACKNOWLEDGING THEIR UNDERSTANDING OF THE POLICY AND MAKING THE APPROPRIATE DISCLOSURES OF AFFILIATIONS AND ASSOCIATIONS TO THE BOARD PRESIDENT AND TO THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL: TENNGREEN REVIEWS NATIONAL AND REGIONAL SALARY SURVEYS FOR NON-PROFITS AND LAND TRUSTS. TENNGREEN REVIEWS NATIONAL TRENDS FROM THE LAND TRUST ALLIANCE SALARY SURVEY AND ATTEMPTS TO COMPETE WITH THE MEDIAN SALARY FOR PARTICULAR JOBS IN ORGANIZATIONS WITH SIMILAR BUDGET SIZES. THE BOARD APPROVES ALL SALARY CHANGES FOR THE EXECUTIVE DIRECTOR. LINE 15B - COMPENSATION PROCESS FOR OFFICERS: IN SETTING COMPENSATION, THE ORGANIZATION MAY CONSIDER, AMONG OTHER THINGS, EXTERNAL LABOR, MARKET RATES, EQUITABLE RELATIONSHIP WITH OTHER JOBS WITHIN THE ORGANIZATION, AND THE ORGANIZATION'S ABILITY TO PAY. THE EXECUTIVE DIRECTOR REVIEWS EACH EMPLOYEE'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 TENNGREEN LAND CONSERVANCY IS COMMITTED TO OPERATING IN AN ETHICAL, LEGAL, AND TECHNICALLY SOUND MANNER TO ENSURE LONG-TERM PROTECTION OF THE LAND IN PUBLIC INTEREST. OUR PROFILE ON GIVINGMATTERS.COM AND GUIDESTAR.ORG WEBSITES INCLUDES FINANCIAL STATEMENTS. OUR GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE UPON REQUEST.