2025-10-27T16:16:14-05:00 2024-12-31 580692043 MAULDIN & JENKINS LLC 2000 SOUTHBRIDGE PARKWAY STE 501 BIRMINGHAM AL 35209 990 2024-01-01 582069352 GEORGIA-ALABAMA LAND TRUST INC GEOR 2564471006 226 OLD LADIGA ROAD PIEDMONT AL 36272 KATHERINE EDDINS EXECUTIVE DIRECTOR 2564471006 2025-10-22 1 1 MEREDITH SMITH P00663029 2054452880 2025-10-22 2024 2025-03-06 01:10:19Z KATHERINE EDDINS 226 OLD LADIGA ROAD PIEDMONT AL 36272 13616125 0 X WWW.GALANDTRUST.ORG X 1993 GA TO PROTECT LAND AND CONSERVATION VALUES THROUGH CONSERVATION EASEMENTS AND SIMILAR LAND CONSERVATION 12 12 28 19 0 0 6086396 9223801 1992082 1646518 536158 974057 461456 -657314 9076092 11187062 0 0 0 0 1882501 2169981 0 0 259357 2218329 4961423 4100830 7131404 4975262 4055658 141203695 171400860 110961514 135870595 30242181 35530265 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 263650 1646520 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 2024 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 1,315 CONSERVATION EASEMENTS AND 30 FEE HOLDINGS. 264142 264142 READINESS AND ENVIRONMENTAL INTEGRATION (REPI) 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 2024, THE LAND TRUST PROTECTED AND ASSISTED IN PROTECTING APPROXIMATELY 2,000 ACRES OF LAND SURROUNDING FORT STEWART, HELPING TO ENSURE FORT STEWART'S MILITARY TRAINING AND READINESS MISSION. 3058218 3058218 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. 3031822 3031822 6617832 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 75 0 1 28 1 1 1 0 0 0 1 1 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 WATTERS 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 210000 0 16310 HAL ROBINSON COO & LEGAL AFFAIRS 40.00 X 186523 0 16614 JAMES A ROBERTSON LAND PROTECTION ATTORNEY 40.00 X 110000 0 11289 506523 0 44213 3 1 1 0 JACKSON FARMS HOLDINGS LLC 931 MONROE DRIVE SUITE A102-302 ATLANTA GA 30308 ILF WITHLACOOCHEE SERVICE AREA FUNDS 1353059 WATER & LAND SOLUTIONS 248 SOUTHWOODS CTR COLUMBUS OH 62236 SITE MITIGATION PLAN PERFORMANCE MILESTO 434933 CAT ORCHARDS LLC 732 GABLE ROAD LEESBURG GA 31763 USDA - NRCS PROGRAM FUNDS 390495 LYKOS ORCHARDS LLC 732 GABLE RD LEESBURG GA 31763 USDA - NRCS PROGRAM FUNDS 390495 RAY GRIFFIN 5047 N DEPOT ST LEARY GA 39862 USDA - NRCS PROGRAM FUNDS 349493 5 6171017 3052784 9223801 STEWARDSHIP INCOME 110000 875686 875686 PROTECTION INCOME 110000 770832 770832 1646518 708976 708976 15663 0 15663 15663 15663 2678454 2413373 265081 265081 265081 25552 15690 9862 9862 MISCELLANEOUS 561000 823774 823774 LOSS ON SALE OF LAND 561000 -5110 -5110 LOSS ON DISPOSAL OF ASSETS 561000 -1501503 -1501503 -682839 11187062 1937736 0 25525 X 694698 659510 5596 29592 1112592 922464 84508 105620 80564 69697 4519 6348 149155 117324 17191 14640 132972 116395 6995 9582 122613 88486 32943 1184 1200 580 190 430 14755 10258 2537 1960 59858 41908 2269 15681 100328 95873 4455 75455 21502 53953 PROGRAM EXPENSE 4394177 4391291 727 2159 DUES AND SUBSCRIPTIONS 50337 20026 18447 11864 DEVELOPMENT COSTS 29288 2889 121 26278 BANK FEES 24839 8847 14517 1475 88573 50782 5247 32544 7131404 6617832 254215 259357 12598343 6404332 94915935 126274563 622862 2304559 846572 97906 98104 86341 7810508 464152 5448884 7346356 15661933 17875741 11011062 11011062 141203695 171400860 91358 569039 96405054 122962404 14465102 12339152 110961514 135870595 X 27434607 34072708 2807574 1457557 30242181 35530265 141203695 171400860 4055658 1232426 0 X X 0 1 X 1 0 X 2197941 2214046 4902246 6086396 9223801 24624430 2197941 2214046 4902246 6086396 9223801 24624430 1007463 23616967 124197 195847 270729 324275 708976 1624024 1074 -1819 -3288 12499 6200 14666 16303 22906 -1526 2289 823774 863746 27126866 0.87060 0.87000 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: HABITAT RESTORATION DATE: 06/30/19 AMOUNT: 1059902. DESCRIPTION: DOD READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM DATE: 06/30/19 AMOUNT: 297485. DESCRIPTION: HABITAT RESTORATION DATE: 06/30/20 AMOUNT: 1416492. DESCRIPTION: DOD READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM 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: DOD READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM 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: DOD READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM DATE: 06/30/22 AMOUNT: 228620. DESCRIPTION: NATURAL RESOURCES SUPPORT-HABITAT DATE: 06/30/23 AMOUNT: 1045085. DESCRIPTION: DOD READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM DATE: 06/30/23 AMOUNT: 273661. DESCRIPTION: NATURAL RESOURCES SUPPORT-FORESTRY DATE: 06/30/23 AMOUNT: 1067901. DESCRIPTION: NATURAL RESOURCES SUPPORT-FORESTRY DATE: 06/30/24 AMOUNT: 747636. DESCRIPTION: DOD READINESS AND ENVIRONMENTAL PROTECTION INTEGRATION PROGRAM DATE: 06/30/24 AMOUNT: 264142. DESCRIPTION: NATURAL RESOURCES SUPPORT-FORESTRY DATE: 06/30/24 AMOUNT: 2310582. 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 1315 477318.00 8 7 1 13932.00 729035 574215 45963 6564 4005 609609 541471 36460 3716 574215 580318 -27873 7245 3729 541471 551222 40428 8394 2938 580318 498225 55415 2418 551222 0.59000 0.41000 0 0 6142600 6142600 185043 87348 97695 103368 21359 82009 321890 123931 197959 1057607 231514 826093 7346356 REPI LAND 11011062 11011062 ACCRUED COMPENSATION/ABSENCES 75254 OTHER ACCRUED EXPENSES 37096 REPI ASSETS HELD 12226802 12339152 X 12419488 1232426 1232426 11187062 0 11187062 7131404 0 7131404 0 7131404 PART II, LINE 3: 2024 AMENDMENTS: 1. CONSERVATION EASEMENT (COWETA COUNTY, GA) AMENDED PROVIDE HEIGHTENED PROTECTION TO A PINE-HARDWOOD STAND AND TO LOCATE A BUILDING ENVELOPE IN A LOCATION NOT IMPAIRING CONSERVATION PURPOSES, THEREBY ENHANCING THE OVERALL CONSERVATION VALUES OF THE PROPERTY AND CONSERVATION EASEMENT. 2. CONSERVATION EASEMENT (COVINGTON COUNTY, AL) AMENDED TO FURTHER RESTRICT THE RIGHT TO DIVIDE THE PROTECTED PROPERTY, THEREBY ENSURING ONE COMMON OWNERSHIP AND FURTHER INCREASING CONSERVATION PURPOSE. 3. CONSERVATION EASEMENT (LIBERTY COUNTY, GA) AMENDED TO TRANSLOCATE A BUILDING ENVLEOPE TO A LOCATION PREVIOUSLY DISCUSSED, WITH THE CORRECT LOCATION PLACING THE BUILDING ENVELOPE ALONG THE EXISTING ROAD AND WHICH WILL RESULT IN LESS DISTANCE TO RUN UTILITIES AND SERVICE ROADS AND, AS A RESULT, LESS IMPACT TO AGRICULTURAL/FOREST LAND, THEREBY INCREASING THE PROTECTION AND CONSERVATION VALUES TO THE PROTECTED PROPERTY AND CONSERVATION EASEMENT. 4. CONSERVATION EASEMENT (JEFFERSON COUNTY, GA) AMENDED TO ADD 69 ADDITIONAL ACRES OF PROTECTED LAND TO THE CONSERVATION EASEMENT AND ALSO FURTHER REDUCING THE NUMBER OF PERMITTED BUILDING ENVELOPES, BOTH ACTIONS ADDING TO THE TOTAL AM0UNT OF PROTECTED LAND AND INCREASING RESTRICTIONS, THEREBY FURTHERING THE CONSERVATION PURPOSES. 5. CONSERVATION EASEMENT (JEFFERSON COUNTY, GA) AMENDED TO ADD ADDITIONAL ACREAGE (PROTECTED LAND) TO THE PROTECTION TERMS OF THE CONSERVATION EASEMENT, TO FURTHER LIMIT FUTURE DIVISIONS OF THE PROCTED PROPERTY, AND TO CLARIFY THE LOCATIONS OF THE PEMRITTED RESIDENTIAL DWELLING LOCAITONS (ENVELOPES), THERBEY INCREASING CONSERVATION PURPOSES OF THE CE. 6. CONSERVATION EASEMENT (LEE AND TERRELL COUNTIES, GA) AMENDED TO ADD 20 ADDITIONAL ACRES OF NEW LAND TO THE PROTECTION TERMS OF THE CONSERVATION EASEMENT, AS WELL AS TO SPECIFY THE LOCATION OF A DWELLING ENVELOPE, WITH THE PROTECTION OF SAID ADDITIONAL LAND GREATLY INCREASING THE CONSERVATION PURPOSES OF THE CE. 7. CONSERVATION EASEMENTS (PAULDING COUNTY, GA) AMENDED TO REMOVE (ELIMINATE) ONE BUILDING ENVELOPE ORIGINALLY PERMITTED BY THE CE AND TO CONFIRM A DIVISION OF THE PROPERTY, WHICH SERVE TO INCREASE THE CONSERVATION PURPOSES BY REDUING THE NUMBER OF ALLOWED DWELLINGS AND TO FURTHER STEWARDSHIP OF THE PROTECTED PROPERTY. 8. CONSERVATION EASEMENT (FLOYD COUNTY, GA) AMENDED AS PART OF LAWFUL GOVERNMENT CONDEMNATION INVOLVING ONLY 0.086 ACRES OF THE PROTECTED PROPERTY. 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 PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING: DIRECT EXPENSE 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 24350 24350 2205 2384 8474 WING NIGHT 1202 1202 154 137 2336 25552 25552 2359 2521 10810 15690 9862 X 0 0 0 0 0 0 0 0 0 KATHERINE EDDINS EXECUTIVE DIRECTOR 210000 0 0 0 0 0 10500 0 5810 0 226310 0 0 0 HAL ROBINSON COO & LEGAL AFFAIRS 186523 0 0 0 0 0 9326 0 7288 0 203137 0 0 0 X 52 0 VALUE NOMINAL X 1 414100 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 11G AUDIT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 31,947. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,947. COMPUTER MONITORING: PROGRAM SERVICE EXPENSES 13,890. MANAGEMENT AND GENERAL EXPENSES 279. FUNDRAISING EXPENSES 216. TOTAL EXPENSES 14,385. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 68,681. MANAGEMENT AND GENERAL EXPENSES 402. FUNDRAISING EXPENSES 372. TOTAL EXPENSES 69,455. PAYROLL ADMINISTRATION: PROGRAM SERVICE EXPENSES 4,164. MANAGEMENT AND GENERAL EXPENSES 315. FUNDRAISING EXPENSES 596. TOTAL EXPENSES 5,075. PAYROLL ADMINISTRATION - HABITAT F&W: PROGRAM SERVICE EXPENSES 1,139. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,139. PAYROLL ADMINISTRATION - HABITAT FORESTRY: PROGRAM SERVICE EXPENSES 612. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 612. FORM 990, PART IX, LINE 24E UTILITIES: PROGRAM SERVICE EXPENSES 19,801. MANAGEMENT AND GENERAL EXPENSES 1,236. FUNDRAISING EXPENSES 2,061. TOTAL EXPENSES 23,098. PRINTING AND POSTAGE: PROGRAM SERVICE EXPENSES 4,950. MANAGEMENT AND GENERAL EXPENSES 714. FUNDRAISING EXPENSES 12,052. TOTAL EXPENSES 17,716. TAXES, LICENSES AND FILING FEES: PROGRAM SERVICE EXPENSES 15,903. MANAGEMENT AND GENERAL EXPENSES 824. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,727. FUNDRAISING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 15,689. TOTAL EXPENSES 15,689. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 4,648. MANAGEMENT AND GENERAL EXPENSES 2,473. FUNDRAISING EXPENSES 2,517. TOTAL EXPENSES 9,638. EDUCATION: PROGRAM SERVICE EXPENSES 5,480. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 225. TOTAL EXPENSES 5,705. 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.