Liabilities / Assets
18th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2024 • EIN 58-2123670
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
18th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
18th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$2,548,564
Up $37,897 (+1.5%) from 2023
Net Assets
Up$2,548,564
Up $37,897 (+1.5%) from 2023
Liabilities
Flat$0
Flat from 2023
Revenue
Up$83,932
Up $14,234 (+20%) from 2023
Expenses
Down$121,784
Down $11,516 (-8.6%) from 2023
Net Income
Up-$37,852
Up $25,750 (+40%) from 2023
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 | $664,750 | $755,315 | ▲ $90,565 |
| Savings and Temporary Cash Investments | $136,950 | $94,977 | ▼ $41,973 |
| Cash and Non-Interest-Bearing Accounts | $29,986 | $19,291 | ▼ $10,695 |
| Total Assets | $2,510,667 | $2,548,564 | ▲ $37,897 |
| 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 | $1,828,060 | $1,792,319 | ▼ $35,741 |
| Net Assets With Donor Restrictions | $682,607 | $756,245 | ▲ $73,638 |
| Total Net Assets Fund Balance | $2,510,667 | $2,548,564 | ▲ $37,897 |
| Total Liabilities and Net Assets / Fund Balance | $2,510,667 | $2,548,564 | ▲ $37,897 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $17,358 | $17,358 |
| Other Assets Org | $1,678,981 | - | - |
| Name | Title |
|---|---|
| James H Kaminer Jr | Board Chair |
| Leslie Hankey | Vice Chair |
| Charles Lecraw Jr | Director |
| Evelyn Steiner | Director |
| Nancy Clair Mcinaney | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $89,629 |
| Other Expenses | $32,155 |
| Total Fundraising Expense | $15,422 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $46,500 | $19,375 | $11,625 | $77,500 |
| Office Expenses | $3,568 | $4,014 | $1,338 | $8,920 |
| Payroll Taxes | $3,845 | $1,603 | $961 | $6,409 |
| Other Salaries and Wages | $3,432 | $1,430 | $858 | $5,720 |
| Fees for Services Accounting | - | $4,824 | - | $4,824 |
| Fees for Services Other | $4,391 | - | - | $4,391 |
| Other Expenses | $1,116 | $2,606 | $222 | $222 |
| All Other Expenses | - | $138 | - | $138 |
| Total Functional Expenses | $67,811 | $38,551 | $15,422 | $121,784 |
| 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.”
“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, 2024. 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 | 51384 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 138 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 138 |
| 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 | 29986 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 19291 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 11625 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 19375 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 46500 |
| IRS990/CompDisqualPersonsGrp/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 | 51384 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 15317 |
| IRS990/CYOtherExpensesAmt | 0 | 32155 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 17231 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -37852 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 89629 |
| IRS990/CYTotalExpensesAmt | 0 | 121784 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 15422 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 83932 |
| 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 | 682607 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 756245 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 67811 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4824 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4824 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 4391 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4391 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 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/OfficerInd | 0 | 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/PersonNm | 0 | LESLIE HANKEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHARLES LECRAW JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES H KAMINER JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NANCY CLAIR MCINANEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | EVELYN STEINER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 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/TitleTxt | 0 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 83932 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 15317 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 15317 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 664750 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 755315 |
| 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 | 2510667 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2548564 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 75749 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1828060 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1792319 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 2056 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1338 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4014 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3568 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8920 |
| 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 | 418 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 222 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3306 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1255 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2606 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4959 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1116 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8265 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2789 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2606 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 222 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 858 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1430 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3432 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 5720 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 961 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1603 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3845 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6409 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JAMES H KAMINER JR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOREST MGMT INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17231 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 17231 |
| 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 | 45399 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 14823 |
| IRS990/PYOtherExpensesAmt | 0 | 43975 |
| IRS990/PYOtherRevenueAmt | 0 | 9476 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -63602 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 89325 |
| IRS990/PYTotalExpensesAmt | 0 | 133300 |
| IRS990/PYTotalRevenueAmt | 0 | 69698 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -37852 |
| 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 | 136950 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 94977 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 5856 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 7079 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 7150 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2800 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4415 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 27300 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 51384 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 45399 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 85162 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 125296 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 167327 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 474568 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 15317 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14823 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 24821 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8452 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8139 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 71552 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 17231 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 9476 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 993 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2500 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 30200 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1126 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 1126 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 15317 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 14823 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 24821 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8452 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8139 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 71552 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.12000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.11000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.82880 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.86390 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 478594 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 5856 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 7079 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 7150 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2800 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4415 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 27300 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 68615 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 54875 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 86155 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 128922 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 167327 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 505894 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 83932 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 69698 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 110976 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 137374 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 175466 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 577446 |
| 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 | 13850 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/ModifiedEasementsCnt | 0 | 1 |
| 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, 2024. 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/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 |
| 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 | 1681134 |
| 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 | 2510667 |
| IRS990/TotalAssetsEOYAmt | 0 | 2548564 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2510667 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2548564 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 51384 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 15422 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 38551 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 67811 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 121784 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2510667 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2548564 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 67811 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 17231 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 15317 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17231 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 83932 |
| IRS990/TotalVolunteersCnt | 0 | 12 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2510667 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2548564 |
| 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 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MCTGA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES H KAMINER JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7062534077 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-01-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MOUNTAIN CONSERVATION TRUST |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | OF GEORGIA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MOUN |
| ReturnHeader/Filer/EIN | 0 | 582123670 |
| ReturnHeader/Filer/PhoneNum | 0 | 7062534077 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 35 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JASPER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30143 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201702555 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TOMKIEWICZ WRIGHT LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6111 PEACHTREE DUNWOODY RD BLG E ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ATLANTA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 303284522 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7703510411 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-01-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES WRIGHT |
| ReturnHeader/ReturnTs | 0 | 2025-01-20T13:31:11-05:00 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.