2026-01-30T15:15:32-06:00 2025-06-30 383635706 REHMANN ROBSON LLC 5070 HIGHWAY A1A STE 250 VERO BEACH FL 32963 990 2024-07-01 650059649 INDIAN RIVER LAND TRUST INC INDI 7727940701 3150 CARDINAL DR STE 201 VERO BEACH FL 32963 KENNETH GRUDENS EXECUTIVE DIRECTOR 7727940701 2026-01-28 1 0 DEBORAH A CRUM CPA P00282890 7722348484 2026-01-28 2024 2025-03-06 01:10:19Z KENNETH GRUDENS 3150 CARDINAL DR STE 201 VERO BEACH FL 32963 3294895 0 X WWW.IRLT.ORG X 1988 FL TO PROTECT, IMPROVE, PROVIDE ACCESS TO, AND PROMOTE THE PRESERVATION OF WATERWAYS, OPEN SPACES, AND GREEN PLACES IN INDIAN RIVER COUNTY FOR THE BENEFIT OF ALL TODAY AND TOMORROW. 19 19 9 60 0 0 4750181 2375946 0 0 933216 493206 388838 313688 6072235 3182840 0 0 0 0 703031 837179 0 0 224134 606662 642024 1309693 1479203 4762542 1703637 36050368 38219694 32241 34787 36018127 38184907 TO PROTECT, IMPROVE, PROVIDE ACCESS TO, AND PROMOTE THE PRESERVATION OF WATERWAYS, OPEN SPACES, AND GREEN PLACES IN INDIAN RIVER COUNTY FOR THE BENEFIT OF ALL TODAY AND TOMORROW. 0 0 1038712 THE INDIAN RIVER LAND TRUST ACQUIRES UNDEVELOPED CONSERVATION PROPERTIES AND CONDUCTS RESTORATION OF THEIR COASTAL WETLANDS AND ADJOINING UPLAND AREAS IN ORDER TO PRESERVE WILDLIFE HABITAT, PROTECT SCENIC WATERFRONT AND PROVIDE PUBLIC ACCESS FOR RECREATION AND EDUCATION. 1038712 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 1 9 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KENNETH GRUDENS 7727940701 3150 CARDINAL DR STE 201 VERO BEACH FL 32963 MEG STEINER CHAIRMAN 1.00 X X 0 0 0 SCOTT ALEXANDER VICE CHAIRMAN 1.00 X X 0 0 0 CHARLES CRAMB TREASURER 1.00 X X 0 0 0 DAVID A SMITH SECRETARY 1.00 X X 0 0 0 CHRISTOPHER RYAN DIRECTOR 1.00 X 0 0 0 JANET ALFORD DIRECTOR 1.00 X 0 0 0 DAVID DICKENSON DIRECTOR 1.00 X 0 0 0 PETER BENEDICT II DIRECTOR 1.00 X 0 0 0 THEODORE BRICKMAN DIRECTOR 1.00 X 0 0 0 NED DAYTON DIRECTOR 1.00 X 0 0 0 ELIZABETH MOULTON DIRECTOR 1.00 X 0 0 0 ELIZABETH GILLICK DIRECTOR 1.00 X 0 0 0 JOSEPH HUBER DIRECTOR 1.00 X 0 0 0 MALCOLM MACCOLL DIRECTOR 1.00 X 0 0 0 EDWARD MICHAEL DIRECTOR 1.00 X 0 0 0 KATE MOOR DIRECTOR 1.00 X 0 0 0 PETER MOOR DIRECTOR 1.00 X 0 0 0 LEE MOORE DIRECTOR 1.00 X 0 0 0 GREG CASALINO DIRECTOR 1.00 X 0 0 0 KENNETH GRUDENS EXECUTIVE DIRECTOR 45.00 X 175000 0 38748 175000 0 38748 1 0 1 0 0 1105 2374841 72967 2375946 493206 493206 425743 112055 313688 313688 3182840 0 0 806894 187500 84375 46875 56250 463114 352466 46070 64578 36189 24298 5170 6721 103317 69370 14760 19187 47059 31597 6723 8739 119 119 30700 30700 3500 3500 42135 20619 7348 14168 97257 50146 22424 24687 85180 57192 12169 15819 1100 739 157 204 7573 5085 1082 1406 30197 23271 6926 22375 16781 5594 LAND STEWARDSHIP 161890 161890 LAND PROTECTION 35172 35172 SEPTIC TO SEWER PROJECT 25000 25000 COMMUNITY OUTREACH 22697 18734 156 3807 77129 61858 6703 8568 1479203 1038712 216357 224134 2899113 978770 289826 300000 681487 1275395 26850634 166668 23142191 26683966 9018191 8967003 19560 14560 36050368 38219694 32241 34787 32241 34787 X 29035128 31473420 6982999 6711487 36018127 38184907 36050368 38219694 1703637 463143 0 X 0 1 X 1 0 X 4396480 2854427 2131935 4750181 2375946 16508969 4396480 2854427 2131935 4750181 2375946 16508969 5312782 11196187 70220 64946 553665 933216 493206 2115253 500000 500000 19124222 0.58540 0.58470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185164 185164 277746 50000 50000 46291 46291 69437 X X 2 40.00 1 0 8.00 5207404 15000 682825 5905229 4455667 72760 678977 5207404 2731252 1268750 455665 4455667 2497576 688395 -439790 14929 2731252 1922136 164487 444309 33356 2497576 0.53333 0.46667 0 0 24733130 24733130 153704 87205 66499 1963800 79463 1884337 26683966 X 3642484 463144 463144 3179340 3500 3500 3182840 1475703 0 1475703 3500 3500 1479203 PART II, LINE 9: THE ORGANIZATION DOES NOT RECEIVE NOR EARN ANY REVENUE, NOR DOES IT INCUR ANY OUT-OF-POCKET COSTS RELATIVE TO THE CONSERVATION EASEMENTS IT HOLDS. THE CONSERVATION EASEMENTS ARE NOT INCLUDED IN THE ORGANIZATION'S BALANCE SHEET AND THERE IS NO FOOTNOTE DISCLOSURE REQUIRED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. PART V, LINE 4: THE LAND STEWARDSHIP ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ONGOING OPERATING ACTIVITIES FOR ROUTINE AND EMERGENCY MANAGEMENT ACTIVITIES ON PROPERTIES OWNED BY THE LAND TRUST. THE NEW OTTER MARSH ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ANNUAL MAINTENANCE WORK ON THE LAND TRUST'S 150 ACRES MITIGATION PROPERTY AS REQUIRED BY STATE AND FEDERAL REGULATORY AGENCIES. PART X, LINE 2: THE LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE LAND TRUST WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME SUCH AS INTEREST RECEIVED FROM SOURCES OTHER THAN DIRECTLY FROM ITS SUPPORTERS. THE LAND TRUST HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. MANAGEMENT HAS ANALYZED THE LAND TRUST'S INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. MANAGEMENT HAS EVALUATED THE LAND TRUST'S INCOME TAX FILING POSITIONS FOR FISCAL 2022 THROUGH 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2025. THE LAND TRUST CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE LAND TRUST'S FINANCIAL STATEMENTS. THE LAND TRUST DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE LAND TRUST DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2025 OR 2024, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. ANNUAL BENEFIT 356200 356200 4550 44064 36152 STAY AT HOME 55693 55693 14904 3149 1 13850 13850 9236 425743 425743 4550 58968 48537 112055 313688 X X X 0 0 0 0 0 0 0 0 0 KENNETH GRUDENS EXECUTIVE DIRECTOR 175000 0 0 0 0 0 10597 0 28151 0 213748 0 0 0 X 7 72967 NYSE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 KATE MOOR AND PETER MOOR - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B THE CPA AUDITOR SELECTED BY THE FINANCE COMMITTEE PREPARES THE FORM 990 UPON THE COMPLETION OF THE ORGANIZATION'S FISCAL YEAR. THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 FOR POTENTIAL ERRORS OR OMISSIONS AND THE RETURN IS REVISED AS NECESSARY BY THE CPA. THE RETURN IS THEN SENT TO THE FINANCE COMMITTEE FOR ITS REVIEW. THE FINANCE COMMITTEE ALSO PROVIDES A COPY TO THE BOD FOR REVIEW AND APPROVAL PRIOR TO SUBMITTAL TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST DISCLOSURE AND CONFIDENTIALITY STATEMENT. THE BOARD CHAIRMAN AND EXECUTIVE DIRECTOR MONITOR AND ENFORCE THE CONFLICTS POLICY THROUGH REVIEW OF THESE STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIRPERSON AND EXECUTIVE COMMITTEE REVIEW REGIONAL AND NATIONAL SALARIES FOR OTHER NON PROFIT ORGANIZATIONS AND MORE SPECIFICALLY OTHER LAND TRUSTS TO DETERMINE AN APPROPRIATE SALARY FOR THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.