Civic Intelligence

Chattowah Open Land Trust Inc

EIN 58-2173172 • 501(c)3 • Piedmont, AL

Profile

To work with landowners to help them protect their land, primarily through conservation easements

226 Old Ladiga RoadPiedmont, AL 36272

www.galandtrust.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

96th percentile

4.17x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$107,950

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 148.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

3rd percentile

-64%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$2,770,175

Down $4,919,040 (-64%) from 2013

Liabilities

Down

$302,239

Down $4,938,266 (-94%) from 2013

Net Assets

Up

$2,467,936

Up $19,226 (+0.8%) from 2013

Operations
Liabilities / Revenue96th percentileNet Margin14th percentile

Revenue

Down

$72,558

Down $12,075 (-14%) from 2013

Expenses

Up

$87,411

Up $33,577 (+62%) from 2013

Net Income

Down

-$14,853

Down $45,652 (-148%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth3rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,825,817Liabilities 2011: $641,388Net Assets 2011: $2,184,4292011Assets 2012: $2,925,065Liabilities 2012: $644,134Net Assets 2012: $2,280,9312012Assets 2013: $7,689,215Liabilities 2013: $5,240,505Net Assets 2013: $2,448,7102013Assets 2014: $2,770,175Liabilities 2014: $302,239Net Assets 2014: $2,467,9362014

Highlighted filing

2014

Assets$2,770,175
Liabilities$302,239
Net Assets$2,467,936
Open 2014 Filing

Operations Trend

Revenue Growth19th percentile

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

$100K$50K$0-$50KRevenue 2011: $34,140Expenses 2011: $36,201Net Income 2011: -$2,0612011Revenue 2012: $47,588Expenses 2012: $40,538Net Income 2012: $7,0502012Revenue 2013: $84,633Expenses 2013: $53,834Net Income 2013: $30,7992013Revenue 2014: $72,558Expenses 2014: $87,411Net Income 2014: -$14,8532014

Highlighted filing

2014

Revenue$72,558
Expenses$87,411
Net Income-$14,853
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,770,175
Liabilities
$302,239
Net assets
$2,467,936
Revenue
$72,558
Expenses
$87,411
Net income
-$14,853
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$2.77$0.30$2.47$0.07$0.09$0.01
2013Detailed filing. Detailed filing data is available for this year.$7.69$5.24$2.45$0.08$0.05$0.03
2012Summary only. Only limited summary data is available for this year.$2.93$0.64$2.28$0.05$0.04$0.01
2011Summary only. Only limited summary data is available for this year.$2.83$0.64$2.18$0.03$0.04$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 15, 2015
Return Version
2014v5.0
Gross Receipts
$72,558
Mission and Program Overview

Mission

To work with landowners to help them protect their land, primarily through conservation easements

To protect land through conservation easesments and similar land conservation tools

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,291,768$1,284,860▼ $6,908
Investments in Publicly Traded Securities$5,488,580$1,046,098▼ $4,442,482
Savings and Temporary Cash Investments$777,039$426,717▼ $350,322
Prepaid Expenses and Deferred Charges$14,192--
Accounts Receivable-$12,500-
Total Assets$7,689,215$2,770,175▼ $4,919,040
Other Assets Total$117,636--
Liabilities
Other Liabilities$5,240,505$300,851▼ $4,939,654
Accounts Payable and Accrued Expenses-$1,388-
Total Liabilities$5,240,505$302,239▼ $4,938,266
Net Assets / Fund Balance
Unrestricted Net Assets$1,881,947$1,741,180▼ $140,767
Temporarily Rstr Net Assets$566,763$726,756▲ $159,993
Total Net Assets Fund Balance$2,448,710$2,467,936▲ $19,226
Total Liabilities and Net Assets / Fund Balance$7,689,215$2,770,175▼ $4,919,040

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,145,680-$1,145,680
Buildings$138,771$62,388$201,159
Equipment$409$1,062$1,471

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,288,793-▲ $61,949$301$1,347,832
2013$1,530,913-▲ $135,468$372,292$1,288,793
2012$442,144$1,088,769--$1,530,913
2011$432,144$10,000--$442,144
2010$3,274,131--$2,841,987$432,144
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Katherine EddinsSecretary/executive DirectPT$107,950$107,950

Board Members and Trustees

NameTitle
Stephen a StuttsPresident
Kenwood C NicholsVice President
Cathy W RiceMember
Charles B EvansMember
Cs SteedMember
John TurnerMember
Mark S DrummondMember
Sally MorgensMember
Thomas M ReedMember
John C SawyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,534
Program Service Revenue
$0
Investment Income
$27,870
Other Revenue
$3,154
All Other Contributions
$41,534
Change in Net Assets
$-14,853

Audited Revenue Reconciliation

Revenue per Audited Statements
$72,558
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$34,079
Total Revenue per Audited Statements
$106,637
Total Revenue per Form 990
$72,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,881
Salaries, Compensation, and Employee Benefits$3,530
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$19,374--$19,374
Fees for Services Accounting-$8,037-$8,037
Depreciation Depletion$6,908--$6,908
Other Salaries and Wages$3,530--$3,530
Fees for Service Investment Mgmnt Fees$3,211--$3,211
Travel$2,062--$2,062
Other Expenses$237--$237
All Other Expenses$14--$14
Total Functional Expenses$79,374$8,037$0$87,411

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$87,411
Total Expenses per Audited Statements$87,411
Total Expenses per Form 990$87,411
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Alabama Land Trust, Inc.$300,000
Due to Georgia Land Trust, Inc.$851
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 11

“Form 990 is prepared by an independent cpa firm and is reviewed by the board prior to being filed.”

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

“Conflict of interest policies are provided to any person in a position able to exert influence over a transaction or project under consideration. Signed copies of the conflict of interest policy are obtained from all employees and directors. Persons defined by the policy are obligated to disclose any possible conflict of interest, absent themselves from board or committee meetings, abstain from discussions and voting, and possibly take a temporary leave of absence. If a possible conflict involves contractual purchases or services, a minimum of three other equivalent quotes are obtained and the final transaction is reviewed by the board of directors.”

Form 990, Part VI, Section B, Line 15

“Compensation of the executive director is subject to review and approval by the board fo directors.”

Form 990, Part VI, Section C, Line 19

“Chattowah open land trust makes its governing documents, conflict of interest policy, and financial statements available to the public upon request at their office during normal business hours.”

Filing and Contact Details

Filer

Filer Name
Chattowah Open Land Trust Inc
EIN
58-2173172
Phone
2564471006
Address
226 OLD LADIGA ROAD, PIEDMONT, AL 36272

Signing Officer

Name
Katherine Eddins
Title
Executive Director
Phone
2564471006
Signed
2015-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Eddins
Formed
1994
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Warren Averett LLC
Address
415 E 10TH STREET, ANNISTON, AL 36207
Preparer
Rodney a Gibson
Phone
2562410560
Supplemental Narrative

Financial Statement Notes

PART II, LINE 5:

“Once a year, a land trust staff member goes to each protected property in order to conduct an annual site visit (asv). The annual site visits ensure that the terms of the conservation easement are being followed. A baseline documentation report (bdr) is completed when the easement is finalized. Each bdr contains specific details pertaining to what types of construction and alterations are allowed on the protected property. The bdr is taken to each asv, and all changes to the property and ownership are noted. The bdr and asv reports are kept as a permenant ce file. Enforcement is addressed in every conservaion easement. The conservation easement provides that the land trust has the right to enforce the easement in law or in equity.”

PART II, LINE 9:

“The organization has many easements recorded in its name. Currently, there is no requirement to value these easements for reporting purposes. Accordingly, these easements have been expensed when purchased. Conservation is the primary purpose of the company.”

PART X, LINE 2:

“The organization applies the provisions of the accounting standards codification (asc) relating to uncertainty in income taxes. The guidance requires entities to assess their uncertain tax positions for the likelihood that they would be overturned upon internal revenue service (irs) examination. In accordance with this guidance, the organization has determined that it does not have any positions at december 31, 2014, that it would be unable to substantiate (or if there are uncertain positions, they should be disclosed). The organization has filed its tax returns through december 31, 2013.”

PART V, LINE 4:

“Board designated net assets consist of funds restricted by the board for stewardship and defense of easements. Temporarily restricted net assets consist of funds restricted for stewardship and defense of conservation easements and for land management expenses for owned conservation properites.”

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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt036428
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt031966
IRS990/PYOtherExpensesAmt053834
IRS990/PYOtherRevenueAmt016239
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt030799
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt053834
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt084633
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-14853
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03154
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0777039
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0426717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt041534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt036428
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt033100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt028696
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt026400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0166158
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt027870
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt031966
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018166
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt015795
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0115847
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03154
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt016239
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0492
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02320
IRS990ScheduleA/OtherIncome170Grp/TotalAmt022214
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.54620
IRS990ScheduleA/PublicSupportPY170Pct00.62100
IRS990ScheduleA/PublicSupportTotal170Amt0166158
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt041534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt036428
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt033100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt028696
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt026400
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0166158
IRS990ScheduleA/TotalSupportAmt0304219
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0MEETING WITH REPRESENTATIVES FROM OUR REGION TO DISCUSS NATIONAL LEGISLATION THAT DIRECTLY SUPPORTS LAND CONSERVATION AND THE MISSION OF THE LAND TRUST
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt00
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.46000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0138771
IRS990ScheduleD/BuildingsGrp/DepreciationAmt062388
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0201159
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt03211
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01288793
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01347832
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt061949
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0301
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt05296
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01530913
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01288793
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0135468
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0372292
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0442144
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01088769
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01530913
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0432144
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0442144
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03274131
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0432144
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02841987
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0409
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01062
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01471
IRS990ScheduleD/ExpensesIncurredEnforcementAmt039732
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt087411
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01145680
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01145680
IRS990ScheduleD/ModifiedEasementsCnt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt034079
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0300000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO ALABAMA LAND TRUST, INC.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO GEORGIA LAND TRUST, INC.
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueNotReportedAmt034079
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt072558
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0908.00
IRS990ScheduleD/StatesEasementsHeldCnt04
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ONCE A YEAR, A LAND TRUST STAFF MEMBER GOES TO EACH PROTECTED PROPERTY IN ORDER TO CONDUCT AN ANNUAL SITE VISIT (ASV). THE ANNUAL SITE VISITS ENSURE THAT THE TERMS OF THE CONSERVATION EASEMENT ARE BEING FOLLOWED. A BASELINE DOCUMENTATION REPORT (BDR) IS COMPLETED WHEN THE EASEMENT IS FINALIZED. EACH BDR CONTAINS SPECIFIC DETAILS PERTAINING TO WHAT TYPES OF CONSTRUCTION AND ALTERATIONS ARE ALLOWED ON THE PROTECTED PROPERTY. THE BDR IS TAKEN TO EACH ASV, AND ALL CHANGES TO THE PROPERTY AND OWNERSHIP ARE NOTED. THE BDR AND ASV REPORTS ARE KEPT AS A PERMENANT CE FILE. ENFORCEMENT IS ADDRESSED IN EVERY CONSERVAION EASEMENT. THE CONSERVATION EASEMENT PROVIDES THAT THE LAND TRUST HAS THE RIGHT TO ENFORCE THE EASEMENT IN LAW OR IN EQUITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MANY EASEMENTS RECORDED IN ITS NAME. CURRENTLY, THERE IS NO REQUIREMENT TO VALUE THESE EASEMENTS FOR REPORTING PURPOSES. ACCORDINGLY, THESE EASEMENTS HAVE BEEN EXPENSED WHEN PURCHASED. CONSERVATION IS THE PRIMARY PURPOSE OF THE COMPANY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION APPLIES THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION (ASC) RELATING TO UNCERTAINTY IN INCOME TAXES. THE GUIDANCE REQUIRES ENTITIES TO ASSESS THEIR UNCERTAIN TAX POSITIONS FOR THE LIKELIHOOD THAT THEY WOULD BE OVERTURNED UPON INTERNAL REVENUE SERVICE (IRS) EXAMINATION. IN ACCORDANCE WITH THIS GUIDANCE, THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY POSITIONS AT DECEMBER 31, 2014, THAT IT WOULD BE UNABLE TO SUBSTANTIATE (OR IF THERE ARE UNCERTAIN POSITIONS, THEY SHOULD BE DISCLOSED). THE ORGANIZATION HAS FILED ITS TAX RETURNS THROUGH DECEMBER 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3BOARD DESIGNATED NET ASSETS CONSIST OF FUNDS RESTRICTED BY THE BOARD FOR STEWARDSHIP AND DEFENSE OF EASEMENTS. TEMPORARILY RESTRICTED NET ASSETS CONSIST OF FUNDS RESTRICTED FOR STEWARDSHIP AND DEFENSE OF CONSERVATION EASEMENTS AND FOR LAND MANAGEMENT EXPENSES FOR OWNED CONSERVATION PROPERITES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 9:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.54000
IRS990ScheduleD/TotalAcreageCnt035762.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01284860
IRS990ScheduleD/TotalEasementsCnt0160
IRS990ScheduleD/TotalExpensesPerForm990Amt087411
IRS990ScheduleD/TotalLiabilityAmt0300851
IRS990ScheduleD/TotalRevenuePerForm990Amt072558
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0106637
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt087411
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND IS REVIEWED BY THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICIES ARE PROVIDED TO ANY PERSON IN A POSITION ABLE TO EXERT INFLUENCE OVER A TRANSACTION OR PROJECT UNDER CONSIDERATION. SIGNED COPIES OF THE CONFLICT OF INTEREST POLICY ARE OBTAINED FROM ALL EMPLOYEES AND DIRECTORS. PERSONS DEFINED BY THE POLICY ARE OBLIGATED TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST, ABSENT THEMSELVES FROM BOARD OR COMMITTEE MEETINGS, ABSTAIN FROM DISCUSSIONS AND VOTING, AND POSSIBLY TAKE A TEMPORARY LEAVE OF ABSENCE. IF A POSSIBLE CONFLICT INVOLVES CONTRACTUAL PURCHASES OR SERVICES, A MINIMUM OF THREE OTHER EQUIVALENT QUOTES ARE OBTAINED AND THE FINAL TRANSACTION IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE EXECUTIVE DIRECTOR IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD FO DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHATTOWAH OPEN LAND TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THEIR OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10

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