Liabilities / Assets
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2023 • EIN 58-2123670
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
17th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 111.2% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Assets
Down$2,510,667
Down $11,259 (-0.4%) from 2022
Net Assets
Down$2,510,667
Down $11,259 (-0.4%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue
Down$69,698
Down $35,148 (-34%) from 2022
Expenses
Up$133,300
Up $7,949 (+6.3%) from 2022
Net Income
Down-$63,602
Down $43,097 (-210%) from 2022
To promote permanent conservation of the natural resources and scenic beauty of the mountains and foothills of north georgia through land protection, collaborative partnerships and education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $611,563 | $664,750 | ▲ $53,187 |
| Savings and Temporary Cash Investments | $181,324 | $136,950 | ▼ $44,374 |
| Cash and Non-Interest-Bearing Accounts | $50,058 | $29,986 | ▼ $20,072 |
| Total Assets | $2,521,926 | $2,510,667 | ▼ $11,259 |
| Other Assets Total | $1,678,981 | $1,678,981 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,887,095 | $1,828,060 | ▼ $59,035 |
| Net Assets With Donor Restrictions | $634,831 | $682,607 | ▲ $47,776 |
| Total Net Assets Fund Balance | $2,521,926 | $2,510,667 | ▼ $11,259 |
| Total Liabilities and Net Assets / Fund Balance | $2,521,926 | $2,510,667 | ▼ $11,259 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $17,358 | $17,358 |
| Other Assets Org | $1,678,981 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| George Kimberly | Executive Di | FT | $77,500 | $77,500 |
| Name | Title |
|---|---|
| Rebecca Champion | Chair |
| Leslie Hankey | Vice Chair |
| Charles Lecraw Jr | Director |
| Evelyn Steiner | Director |
| James H Kaminer Jr | Director |
| Nancy Clair Mcinaney | Director |
| Octavia Mccuean | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $89,325 |
| Other Expenses | $43,975 |
| Total Fundraising Expense | $16,273 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $46,500 | $19,375 | $11,625 | $77,500 |
| Fees for Services Other | $15,479 | - | - | $15,479 |
| Office Expenses | $3,564 | $4,009 | $1,336 | $8,909 |
| Payroll Taxes | $3,860 | $1,609 | $965 | $6,434 |
| Other Salaries and Wages | $3,234 | $1,348 | $809 | $5,391 |
| Fees for Services Accounting | - | $5,015 | - | $5,015 |
| Other Expenses | $1,205 | $2,266 | $1,086 | $1,086 |
| All Other Expenses | - | $82 | - | $82 |
| Total Functional Expenses | $78,718 | $38,309 | $16,273 | $133,300 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Board & directors review the 990 before filing.”
“Directors required to complete annual disclosure questionnaires which are reviewed by board and actions taken as necessary to resolve any conflicts.”
“Approval by the board of directors based on compensation information of similar organizations.”
“Documents are made available upon request and through guidestar.”
“Documents are made available upon request and through guidestar.”
“CONSERVATION 15,479 0 0”
“Organization has a written policy for monitoring and enforcement.”
“Easements are not accounted for in that they do not meet recognition requirements of modified cash basis of accounting. Conservation easements held by the organization represent intangible property rights granted by a landowner. Under the terms of the easement agreement, the occurrence of specific conditions upon which these intangible rights may directly or indirectly benefit the future cash flows of the organization are determined by management to be both remote and unmeasurable. Thus, in accordance with us generally-accepted accounting principles ("us gaap"), conservation easement transactions represent neither donated intangible assets nor non-cash contributions revenue to the organization, and are not recorded. While the granting of a qualified conservation easement may result in income tax benefits to the landowners as a charitable contribution under us tax law, such tax benefits to the grantor, if any, are irrelevant to the determination of the appropriate accounting treatment to be applied by the organization under us gaap in the preparation of its financial statements.”
“Management has determined that there is no tax liability resulting from unrecognized tax benefits relating to any uncertain income tax positions taken, or expected to be taken, in its informational tax return as of, or years prior to, june 30, 2023. No informational tax returns are currently under examination.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE PERMANENT CONSERVATION OF THE NATURAL RESOURCES AND SCENIC BEAUTY OF THE MOUNTAINS AND FOOTHILLS OF NORTH GEORGIA THROUGH LAND PROTECTION, COLLABORATIVE PARTNERSHIPS AND EDUCATION. |
| IRS990/AllOtherContributionsAmt | 0 | 45399 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 82 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 82 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MTN CONSERVATION TRUST OF GA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7062534077 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 35 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | JASPER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30143 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 50058 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 29986 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 11625 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 19375 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 46500 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 77500 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 45399 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14823 |
| IRS990/CYOtherExpensesAmt | 0 | 43975 |
| IRS990/CYOtherRevenueAmt | 0 | 9476 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -63602 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 89325 |
| IRS990/CYTotalExpensesAmt | 0 | 133300 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 16273 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 69698 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE ORGANIZATION CONDUCTED ON-SITE MONITORING OF ALL EXISTING CONSERVATION EASEMENTS TO OBSERVE AND DOCUMENT THE CONDITION OF PROPERTY AND COMPLIANCE WITH EASEMENT RESTRICTIONS, IN ADDITION TO ON-GOING STEWARDSHIP OF ITS FEE-OWNED PRESERVED PROPERTIES. BY THESE MEANS THE ORGANIZATION ENSURES PRESERVATION OF APPROXIMATELY 5,800 ACRES OF ENVIRONMENTALLY SIGNIFICANT LAND IN THE NORTH GEORGIA MOUNTAINS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 634831 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 682607 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 78718 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5015 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5015 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 15479 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 15479 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GEORGE KIMBERLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REBECCA CHAMPION |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LESLIE HANKEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHARLES LECRAW JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES H KAMINER JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | OCTAVIA MCCUEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NANCY CLAIR MCINANEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EVELYN STEINER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 77500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 69698 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 14823 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 14823 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 611563 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 664750 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 17358 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 17358 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROMOTE PERMANENT CONSERVATION OF THE NATURAL RESOURCES AND SCENIC BEAUTY OF THE MOUNTAINS AND FOOTHILLS OF NORTH GEORGIA THROUGH LAND PROTECTION, COLLABORATIVE PARTNERSHIPS AND EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2521926 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2510667 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 52343 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1887095 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1828060 |
| IRS990/NoncashContributionsAmt | 0 | 2074 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1336 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4009 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3564 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8909 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1678981 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1678981 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | TELEPHONE/FAX |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | FUNDRAISING EXPENSE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 452 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1086 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3250 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1355 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2266 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4876 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1205 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8126 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3012 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2266 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1086 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9476 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 9476 |
| IRS990/OtherRevenueTotalAmt | 0 | 9476 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 809 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1348 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3234 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 5391 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 965 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1609 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3860 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6434 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GEORGE KIMBERLY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE ORGANIZATION CONDUCTED EDUCATION ACTIVITIES TO INFORM THE PUBLIC ABOUT CONSERVATION EFFORTS IN THEIR COMMUNITY AND THE ORGANIZATION'S ROLE IN HELPING TO PRESERVE LAND. THE ORGANIZATION ALSO PROVIDED STEWARDSHIP CONSULTATION TO ASSIST LANDOWNERS WITH MAINTAINING AND IMPROVING PRESERVATION. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 85162 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 18691 |
| IRS990/PYOtherExpensesAmt | 0 | 36699 |
| IRS990/PYOtherRevenueAmt | 0 | 993 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -20505 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 88652 |
| IRS990/PYTotalExpensesAmt | 0 | 125351 |
| IRS990/PYTotalRevenueAmt | 0 | 104846 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -63602 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 181324 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 136950 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 7079 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 7150 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2800 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4415 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2100 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 23544 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 45399 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 85162 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 125296 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 167327 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 242838 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 666022 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 14823 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 24821 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8452 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8139 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 24462 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 80697 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 9476 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 993 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2500 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5000 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 17969 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1126 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 1126 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 14823 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 24821 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8452 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8139 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 24462 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 80697 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.11000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.10000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.86390 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.87470 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 661573 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 7079 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 7150 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2800 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4415 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2100 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 23544 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 54875 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 86155 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 128922 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 167327 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 247838 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 685117 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 69698 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 110976 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 137374 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 175466 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 272300 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 765814 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 17358 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 17358 |
| IRS990ScheduleD/ExpensesIncurredEnforcementAmt | 0 | 18850 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1678981 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | LAND HOLDINGS |
| IRS990ScheduleD/PreservationOpenSpaceInd | 0 | X |
| IRS990ScheduleD/PreservationPublicUseInd | 0 | X |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 164.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION HAS A WRITTEN POLICY FOR MONITORING AND ENFORCEMENT. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | EASEMENTS ARE NOT ACCOUNTED FOR IN THAT THEY DO NOT MEET RECOGNITION REQUIREMENTS OF MODIFIED CASH BASIS OF ACCOUNTING. CONSERVATION EASEMENTS HELD BY THE ORGANIZATION REPRESENT INTANGIBLE PROPERTY RIGHTS GRANTED BY A LANDOWNER. UNDER THE TERMS OF THE EASEMENT AGREEMENT, THE OCCURRENCE OF SPECIFIC CONDITIONS UPON WHICH THESE INTANGIBLE RIGHTS MAY DIRECTLY OR INDIRECTLY BENEFIT THE FUTURE CASH FLOWS OF THE ORGANIZATION ARE DETERMINED BY MANAGEMENT TO BE BOTH REMOTE AND UNMEASURABLE. THUS, IN ACCORDANCE WITH US GENERALLY-ACCEPTED ACCOUNTING PRINCIPLES ("US GAAP"), CONSERVATION EASEMENT TRANSACTIONS REPRESENT NEITHER DONATED INTANGIBLE ASSETS NOR NON-CASH CONTRIBUTIONS REVENUE TO THE ORGANIZATION, AND ARE NOT RECORDED. WHILE THE GRANTING OF A QUALIFIED CONSERVATION EASEMENT MAY RESULT IN INCOME TAX BENEFITS TO THE LANDOWNERS AS A CHARITABLE CONTRIBUTION UNDER US TAX LAW, SUCH TAX BENEFITS TO THE GRANTOR, IF ANY, ARE IRRELEVANT TO THE DETERMINATION OF THE APPROPRIATE ACCOUNTING TREATMENT TO BE APPLIED BY THE ORGANIZATION UNDER US GAAP IN THE PREPARATION OF ITS FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | MANAGEMENT HAS DETERMINED THAT THERE IS NO TAX LIABILITY RESULTING FROM UNRECOGNIZED TAX BENEFITS RELATING TO ANY UNCERTAIN INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN ITS INFORMATIONAL TAX RETURN AS OF, OR YEARS PRIOR TO, JUNE 30, 2023. NO INFORMATIONAL TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 1, PART II, LINE 5 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 1, PART II, LINE 9 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 5495.00 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1678981 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 20 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOARD & DIRECTORS REVIEW THE 990 BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECTORS REQUIRED TO COMPLETE ANNUAL DISCLOSURE QUESTIONNAIRES WHICH ARE REVIEWED BY BOARD AND ACTIONS TAKEN AS NECESSARY TO RESOLVE ANY CONFLICTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | APPROVAL BY THE BOARD OF DIRECTORS BASED ON COMPENSATION INFORMATION OF SIMILAR ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND THROUGH GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND THROUGH GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONSERVATION 15,479 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | MTN CONS |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine2Txt | 0 | MOUNTAIN CONSERVATION TRUST |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MCTGA PROPERTIES LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 823375439 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 0 | 1680525 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | GA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | LAND CONS. |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 0 | PO BOX 35 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 0 | JASPER |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 0 | 30143 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2521926 |
| IRS990/TotalAssetsEOYAmt | 0 | 2510667 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2521926 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2510667 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 45399 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 16273 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 38309 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 78718 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 133300 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2521926 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2510667 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 78718 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 77500 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14823 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9476 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 69698 |
| IRS990/TotalVolunteersCnt | 0 | 12 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2521926 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2510667 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 35 |
| IRS990/USAddress/CityNm | 0 | JASPER |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30143 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MCTGA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GEORGE KIMBERLY |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.