Civic Intelligence

Trust for Architectural Easements

EIN 31-1758303 • 501(c)3 • Washington, DC

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Profile

The trust will be a leading force in the preservation of america's architectural heritage. The trust accepts donations of historic preservation easements to protect buildings.

1906 R Street NW 100Washington, DC 20009

www.architecturaltrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.65x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$118,203

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 78.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

48th percentile

3.1%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$3,080,744

Up $181,909 (+6.3%) from 2022

Liabilities

Up

$122,036

Up $1,623 (+1.3%) from 2022

Net Assets

Up

$2,958,708

Up $180,286 (+6.5%) from 2022

Operations
Liabilities / Revenue84th percentileNet Margin20th percentile

Revenue

Up

$189,152

Up $39,398 (+26%) from 2022

Expenses

Down

$212,851

Down $54,484 (-20%) from 2022

Net Income

Up

-$23,699

Up $93,882 (+80%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2013: $5,115,608Liabilities 2013: $149,297Net Assets 2013: $4,966,3112013Assets 2014: $4,517,352Liabilities 2014: $145,362Net Assets 2014: $4,371,9902014Assets 2020: $3,440,843Liabilities 2020: $114,700Net Assets 2020: $3,326,1432020Assets 2021: $3,549,610Liabilities 2021: $118,710Net Assets 2021: $3,430,9002021Assets 2022: $2,898,835Liabilities 2022: $120,413Net Assets 2022: $2,778,4222022Assets 2024: $3,080,744Liabilities 2024: $122,036Net Assets 2024: $2,958,7082024

Highlighted filing

2024

Assets$3,080,744
Liabilities$122,036
Net Assets$2,958,708
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2013: $226,386Expenses 2013: $1,420,441Net Income 2013: -$1,194,0552013Revenue 2014: $285,549Expenses 2014: $659,224Net Income 2014: -$373,6752014Revenue 2020: $42,857Expenses 2020: $346,549Net Income 2020: -$303,6922020Revenue 2021: $259,171Expenses 2021: $414,857Net Income 2021: -$155,6862021Revenue 2022: $149,754Expenses 2022: $267,335Net Income 2022: -$117,5812022Revenue 2024: $189,152Expenses 2024: $212,851Net Income 2024: -$23,6992024

Highlighted filing

2024

Revenue$189,152
Expenses$212,851
Net Income-$23,699
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$3,080,744
Liabilities
$122,036
Net assets
$2,958,708
Revenue
$189,152
Expenses
$212,851
Net income
-$23,699
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.12$2.96$0.19$0.21$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.12$2.78$0.15$0.27$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.12$3.43$0.26$0.41$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.11$3.33$0.04$0.35$0.30
2014Detailed filing. Detailed filing data is available for this year.$4.52$0.15$4.37$0.29$0.66$0.37
2013Detailed filing. Detailed filing data is available for this year.$5.12$0.15$4.97$0.23$1.42$1.19
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$511,088
Mission and Program Overview

Mission

The trust will be a leading force in the preservation of america's architectural heritage. The trust accepts donations of historic preservation easements to protect buildings.

The Trust's mission is to be a leading force in the preservation of America's historic architecture by working to ensure that historic properties and neighborhoods are preserved in perpetuity for the environment and education of future generations. The Trust uses a variety of methods to meet this goal including preservation easement donations and cultivating an appreciation for American architectural history.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,447,475$2,876,561▼ $570,914
Cash and Non-Interest-Bearing Accounts$24,965$16,856▼ $8,109
Prepaid Expenses and Deferred Charges-$3,884-
Land, Buildings, and Equipment, Net$1,877$1,499▼ $378
Accounts Receivable$75,293$35▼ $75,258
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,549,610$2,898,835▼ $650,775
Other Assets Total-$0-
Liabilities
Other Liabilities$118,710$117,711▼ $999
Accounts Payable and Accrued Expenses-$2,702-
Total Liabilities$118,710$120,413▲ $1,703
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,430,900$2,778,422▼ $652,478
Total Net Assets Fund Balance$3,430,900$2,778,422▼ $652,478
Total Liabilities and Net Assets / Fund Balance$3,549,610$2,898,835▼ $650,775

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$44,734$44,734
Equipment$1,499$33,999$35,498
Leasehold Improvements-$850$850

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$3,447,476-▼ $398,278$165,000$2,876,562
2021$3,394,686-▲ $410,191$349,000$3,447,476
2020$3,469,153-▲ $243,002$310,000$3,394,685
2019$3,191,390-▲ $586,628$300,874$3,469,153
2018$3,853,039-▼ $252,967$400,000$3,191,390
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven L McClainPresidentFT$100,000$18,203$118,203

Board Members and Trustees

NameTitle
Bradley Runyan EsquireChairman
Krishna RoyDirector
Sudeep AnandDirector
Donald DeweyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$149,754
Other Revenue
$0
Change in Net Assets
$-117,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$142,039
Other Expenses$125,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,007$79,196-$118,203
Fees for Services Other$47,280--$47,280
Occupancy$8,990$17,042-$26,032
Other Salaries and Wages$6,605$8,072-$14,677
Information Technology$4,049$7,676-$11,725
Fees for Services Accounting-$9,311-$9,311
Payroll Taxes$3,030$5,743-$8,773
Fees for Service Investment Mgmnt Fees-$7,636-$7,636
Office Expenses$2,024$3,836-$5,860
Fees for Services Legal$4,793--$4,793
Insurance$1,547$2,932-$4,479
Depreciation Depletion$752$1,425-$2,177
Other Employee Benefits$87$106-$193
Pension Plan Contributions$87$106-$193
Other Expenses$153$1,356-$153
Total Functional Expenses$120,397$146,938$0$267,335
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Note 1Note 2No$25,416

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Donor Deposits$114,700
Payroll Liabilities$3,010
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“IRS Form 990 is prepared by an accountant. Internal review is performed by the Trust President and Secretary/Treasurer of the Board of Directors. All members of the Board of Directors are provided with a copy of the final IRS Form 990 for review at least one week prior to filing.”

Form 990, Part VI, Section B, Line 12C

“At the beginning of each calendar year, all members of the Board of Directors and officers are provided with a copy of the Trust's conflict of interest policy and are required to sign a conflict of interest statement, which discloses any potential conflicts of interest. Any transactions that represents a potential conflict of interest, as identified by the Board, must be approved by majority of the disinterested member of the Board.”

Form 990, Part VI, Section B, Line 15A

“The Board of Directors determines the compensation of the officers of the Trust. The Board obtains a periodic independent salary survey. In years in which an independent salary survey is not obtained, available comparability data is obtained. Contemporaneous substantiation of the Board's deliberations and decisions is included in the Board minutes. During 2022, the only compensated officer was the President. An independent salary survey was last conducted in 2007. Comparability data was last obtained in 2008, which is the most recent year in which a salary increase was granted to the President. The President's salary was reduced by the Board in 2010, 2014, and 2016.”

Form 990, Part VI, Section C, Line 19

“The Trust's governing documents, conflicts of interest policy, and financial statements are available to the public on request.”

Filing and Contact Details

Filer

Filer Name
Trust for Architectural Easements
EIN
31-1758303
Phone
2027975290
Address
1906 R Street NW 100, Washington, DC 20009

Signing Officer

Name
Steven L McClain
Title
President
Signed
2023-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven L McClain
Formed
2001
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
4
Employees
2

Preparer

Firm
Nonprofit Strategic Financial Solutions
Address
10302 Forest Maple Rd, Vienna, VA 22182
Preparer
Victoria McCormick
Phone
7036383476
Raw XML AppendixShowing 400 of 458 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0193
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Dues and subscriptions
IRS990/OtherExpensesGrp/Desc2Taxes
IRS990/OtherExpensesGrp/Desc3Processing Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02501
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11356
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IRS990/OtherExpensesGrp/ProgramServicesAmt11393
IRS990/OtherExpensesGrp/ProgramServicesAmt2153
IRS990/OtherExpensesGrp/TotalAmt03101
IRS990/OtherExpensesGrp/TotalAmt11393
IRS990/OtherExpensesGrp/TotalAmt21356
IRS990/OtherExpensesGrp/TotalAmt3153
IRS990/OtherLiabilitiesGrp/BOYAmt0118710
IRS990/OtherLiabilitiesGrp/EOYAmt0117711
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08072
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06605
IRS990/OtherSalariesAndWagesGrp/TotalAmt014677
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05743
IRS990/PayrollTaxesGrp/ProgramServicesAmt03030
IRS990/PayrollTaxesGrp/TotalAmt08773
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0106
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt087
IRS990/PensionPlanContributionsGrp/TotalAmt0193
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03884
IRS990/PrincipalOfficerNm0Steven L McClain
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IRS990/PYContributionsGrantsAmt075000
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IRS990/PYGrantsAndSimilarPaidAmt075000
IRS990/PYInvestmentIncomeAmt0158160
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IRS990/PYOtherExpensesAmt0180583
IRS990/PYOtherRevenueAmt026011
IRS990/PYRevenuesLessExpensesAmt0-155686
IRS990/PYSalariesCompEmpBnftPaidAmt0159274
IRS990/PYTotalExpensesAmt0414857
IRS990/PYTotalRevenueAmt0259171
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IRS990/ReconcilationRevenueExpnssAmt0-117581
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Current Year Facts and Circumstances: The Trust for Architectural Easements (the "Trust") qualifies as a public charity under the facts and circumstances test of section 1.170A-9T(F)(3) of the Treasury Regulations, based on the following: (1) The Trust is organized and operated to attract new and additional support through an active program for accepting historic preservation easements. The Trust educates the public about the preservation of historic properties through its website and through its activity in the preservation community. The Trust achieves fundraising through its easements program and through accepting cash contributions together with easement contributions. Since cash contributions were the original source of the Trust's funds, the Trust meets the requirements of section 1.170A-9T(F)(3)(II). (2) The Trust raised virtually all of its funding since inception from public sources, thereby meeting the requirements of section 1.170A-9T(F)(3)(III)(A). Evidence of compliance exists, even when public support of an organization is low, when the organization receives a high percentage of its total support from investment income on its funds. In the case of the Trust, the source of its funds was originally the general public, not a few individuals or members of their families. No single donor to the organization has contributed more than 0.2% of total donations to the organization. (3) Since its inception, the Trust has had donations from 813 supporters, thereby meeting the requirements of section 1.170A-9T(F)(3)(IV). (4) The Trust's governing body is not represented by the personal or private interest of a limited number of donors. No Board member was a donor to the organization or related to a donor. Board members have special knowledge or expertise in the field in which the organization operates and represents a broad cross-section of the views and interests of the community. The Board includes real estate, public relations and finance professionals, attorneys and historic preservation experts, as well as non-profit supporters, thereby meeting the requirements of section 1.170A-9T(F)(3)(V). (5) The Trust has a robust monitoring program for the protection of the historic preservation easements it holds, as well as for the benefit and education of other historic property owners. A trained architectural historian educates property owners with regard to the maintenance of historic property, thereby meeting the requirements of section 1.170A-9T(F)(3)(VI). The Trust hosts an annual building tour of the historic Belnord Apartments in Manhattan. Written material on the building's history and architectural significance are provided to tour participants.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt075000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt085005
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0113139
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt092223
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt088255
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt093731
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0103391
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0490739
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt033565
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt029166
IRS990ScheduleA/OtherIncome170Grp/TotalAmt062731
IRS990ScheduleA/PublicSupportCY170Pct00.13310
IRS990ScheduleA/PublicSupportPY170Pct00.12900
IRS990ScheduleA/PublicSupportTotal170Amt085005
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt075000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010005
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt085005
IRS990ScheduleA/TotalSupportAmt0638475
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt07636
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03447476
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02876562
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-398278
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0165000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt08401
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03394686
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03447476
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0410191
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0349000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt07470
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03469153
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03394685
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0243002
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0310000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07991
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03191390
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03469153
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0586628
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0300874
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt08682
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03853039
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03191390
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-252967
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0400000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01499
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033999
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035498
IRS990ScheduleD/ExpensesIncurredEnforcementAmt0120397
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt0138
IRS990ScheduleD/HistoricStructureEasementsCnt0839
IRS990ScheduleD/HistoricStructureInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0850
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0850
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044734
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044734
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0114700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Donor Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/Section170hRqrStsfdInd0true
IRS990ScheduleD/StaffHoursSpentEnforcementCnt018
IRS990ScheduleD/StatesEasementsHeldCnt08
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01499
IRS990ScheduleD/TotalEasementsCnt0839
IRS990ScheduleD/TotalLiabilityAmt0117711
IRS990ScheduleD/WrittenPolicyMonitoringInd0true
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt01906 R Street Partnership
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Note 1
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt025416
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Note 2
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0NOTE 1. Relationship between interested person and the organization: Partnership more than 5% owned by president and director Steven L. McClain. NOTE 2. Description of transaction: Steven L. McClain is the president and director of the Trust for Architectural Easements, and he owns more than 5% of 1906 R Street Partnership. The Trust is a tenant of 1906 R Street Partnership. The rent expense for 2022 is $25,416.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IRS Form 990 is prepared by an accountant. Internal review is performed by the Trust President and Secretary/Treasurer of the Board of Directors. All members of the Board of Directors are provided with a copy of the final IRS Form 990 for review at least one week prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At the beginning of each calendar year, all members of the Board of Directors and officers are provided with a copy of the Trust's conflict of interest policy and are required to sign a conflict of interest statement, which discloses any potential conflicts of interest. Any transactions that represents a potential conflict of interest, as identified by the Board, must be approved by majority of the disinterested member of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors determines the compensation of the officers of the Trust. The Board obtains a periodic independent salary survey. In years in which an independent salary survey is not obtained, available comparability data is obtained. Contemporaneous substantiation of the Board's deliberations and decisions is included in the Board minutes. During 2022, the only compensated officer was the President. An independent salary survey was last conducted in 2007. Comparability data was last obtained in 2008, which is the most recent year in which a salary increase was granted to the President. The President's salary was reduced by the Board in 2010, 2014, and 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Trust's governing documents, conflicts of interest policy, and financial statements are available to the public on request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03549610
IRS990/TotalAssetsEOYAmt02898835
IRS990/TotalAssetsGrp/BOYAmt03549610
IRS990/TotalAssetsGrp/EOYAmt02898835
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146938
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0120397
IRS990/TotalFunctionalExpensesGrp/TotalAmt0267335
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0118710
IRS990/TotalLiabilitiesEOYAmt0120413
IRS990/TotalLiabilitiesGrp/BOYAmt0118710

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