Civic Intelligence

Chattahoochee Valley Land Trust Inc

EIN 58-2498676 • 501(c)3 • Columbus, GA

Profile

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

PO Box 175Columbus, GA 31902

www.galandtrust.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

9th percentile

-104%

Higher net margin than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$139,988

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 172.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-46%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $667,400 (-100%) from 2016

Liabilities

Down

$0

Down $45,406 (-100%) from 2016

Net Assets

Down

$0

Down $621,994 (-100%) from 2016

Revenue

Down

$81,160

Down $69,447 (-46%) from 2016

Expenses

Up

$165,653

Up $12,278 (+8.0%) from 2016

Net Income

Down

-$84,493

Down $81,725 (-2952%) from 2016

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $568,176Liabilities 2012: $55,395Net Assets 2012: $512,7812012Assets 2013: $637,757Liabilities 2013: $5,802Net Assets 2013: $631,9552013Assets 2014: $613,511Liabilities 2014: $26,250Net Assets 2014: $587,2612014Assets 2015: $602,540Liabilities 2015: $32,245Net Assets 2015: $570,2952015Assets 2016: $667,400Liabilities 2016: $45,406Net Assets 2016: $621,9942016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $171,858Expenses 2012: $133,578Net Income 2012: $38,2802012Revenue 2013: $170,375Expenses 2013: $95,735Net Income 2013: $74,6402013Revenue 2014: $72,819Expenses 2014: $131,624Net Income 2014: -$58,8052014Revenue 2015: $133,835Expenses 2015: $124,250Net Income 2015: $9,5852015Revenue 2016: $150,607Expenses 2016: $153,375Net Income 2016: -$2,7682016Revenue 2017: $81,160Expenses 2017: $165,653Net Income 2017: -$84,4932017

Highlighted filing

2017

Revenue$81,160
Expenses$165,653
Net Income-$84,493

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$142,988
Mission and Program Overview

Mission

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

To protect land through conservation easements and similar land conservation tools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$454,510$0▼ $454,510
Cash and Non-Interest-Bearing Accounts$197,374$0▼ $197,374
Pledges and Grants Receivable$15,250$0▼ $15,250
Land, Buildings, and Equipment, Net$266$0▼ $266
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$667,400$0▼ $667,400
Other Assets Total-$0-
Liabilities
Other Liabilities$45,406$0▼ $45,406
Total Liabilities$45,406$0▼ $45,406
Net Assets / Fund Balance
Unrestricted Net Assets$621,994$0▼ $621,994
Total Net Assets Fund Balance$621,994$0▼ $621,994
Total Liabilities and Net Assets / Fund Balance$667,400$0▼ $667,400

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$454,919-▲ $71,929-$524,415
2016$434,025$29,750▲ $23,094$29,750$454,919
2015$456,924$39,090▼ $18,465$42,261$434,025
2014$560,034$3,500▲ $26,191$131,409$456,924
2013$448,007$77,587▲ $58,679$21,900$560,034
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katherine EddinsExecutive Director/secretaryPT-$139,988$139,988
Hal RobinsonProgram Director-$120,837$6,008$126,845

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$9,500
Program Service Revenue
$56,500
Investment Income
$14,445
Other Revenue
$715
All Other Contributions
$9,500
Change in Net Assets
$-84,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,801
Total Fundraising Expense$38,926
Other Expenses$35,852
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,881$19,470$32,450$129,801
Fees for Services Other$3,549$887$1,479$5,915
Occupancy$3,240$810$1,350$5,400
Insurance$2,290$573$954$3,817
Fees for Service Investment Mgmnt Fees$2,433--$2,433
All Other Expenses$1,447$376$603$2,426
Other Expenses$968$242$403$1,613
Travel$686$171$286$1,143
Office Expenses$51$13$21$85
Total Functional Expenses$103,357$23,370$38,926$165,653
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,500
Fundraising Direct Expenses$31,785
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tower Shoot$32,500$32,500$28,132$4,368
Total Events$32,500$32,500$31,785$715
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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 A, Line 2

Two board members, ken henson, jr. And will white, are business partners in various properties that are managed by greystone properties, llc.

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

The form 990 is prepared by an independent cpa firm and is reviewed by the board of directors of georgia-alabama land trust (galt) prior to being filed. The organization merged with galt as of december 2017.

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

A conflict of interest policy is provided to any person in a position ale to exert influence over a transaction or project under consideration. Signed copies of the conflict of interest policy are obtained from all directors and members. Persons defined by the policy are obligated to disclose any possible conflict of interest, asbent themselves from board or committee discussions, abstain from discussions, abstain from votes, or 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 transactions is reviewed by the board.

Form 990, Part VI, Section C, Line 19

The organization 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
Chattahoochee Valley Land Trust Inc
EIN
58-2498676
Phone
2564471066
Address
PO BOX 175, COLUMBUS, GA 31902

Signing Officer

Name
Katherine Eddins
Title
Executive Director
Phone
2564471066
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Eddins
Formed
1999
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Mauldin & Jenkins LLC
Address
2000 SOUTHBRIDGE PARKWAY SUITE 501, BIRMINGHAM, AL 35209
Preparer
Meredith Smith
Phone
2054452880
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Printing and copying : program service expenses 891. Management and general expenses 222. Fundraising expenses 371. Total expenses 1,484. Dues and subscriptions: program service expenses 306. Management and general expenses 77. Fundraising expenses 128. Total expenses 511. Office cleaning : program service expenses 135. Management and general expenses 34. Fundraising expenses 56. Total expenses 225. Bank charges : program service expenses 115. Management and general expenses 29. Fundraising expenses 48. Total expenses 192. Postage, shipping and delivery: program service expenses 0. Management and general expenses 14. Fundraising expenses 0. Total expenses 14.

FORM 990, PART XI, LINE 9:

Transferred to galt -595,079.

Financial Statement Notes

PART II, LINE 3:

Cvlt merged into/with georgia-alabama land trust, inc. (galt) at december 31, 2017 with galt becoming the surviving entity, a 501(c)(3) organization already holding conservation easements. All 62 cvlt conservation easements are held with the surviving entity galt.

PART V, LINE 4:

Ending net assets in endowment fund consist of cash and investments restricted by the board for future use. Temporarily restricted net assets are restricted for stewardship and defense of conservation easements. These funds and restrictions were transferred over into georgia-alabama land trust, inc. (galt) at the time of the merger in december 2017.

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IRS990/OfficeExpensesGrp/ProgramServicesAmt051
IRS990/OfficeExpensesGrp/TotalAmt085
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-595079
IRS990/OtherExpensesGrp/Desc0SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc1STEWARDSHIP EXPENSES
IRS990/OtherExpensesGrp/Desc2PRIZES/SPONSORSHIPS
IRS990/OtherExpensesGrp/Desc3CREDIT CARD EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt01380
IRS990/OtherExpensesGrp/FundraisingAmt1403
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0828
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1242
IRS990/OtherExpensesGrp/ProgramServicesAmt03312
IRS990/OtherExpensesGrp/ProgramServicesAmt15000
IRS990/OtherExpensesGrp/ProgramServicesAmt22500
IRS990/OtherExpensesGrp/ProgramServicesAmt3968
IRS990/OtherExpensesGrp/TotalAmt05520
IRS990/OtherExpensesGrp/TotalAmt15000
IRS990/OtherExpensesGrp/TotalAmt22500
IRS990/OtherExpensesGrp/TotalAmt31613
IRS990/OtherLiabilitiesGrp/BOYAmt045406
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt032450
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019470
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt077881
IRS990/OtherSalariesAndWagesGrp/TotalAmt0129801
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt015250
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KATHERINE EDDINS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0STEWARDSHIP INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt056500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt056500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0133892
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-31316
IRS990/PYOtherExpensesAmt042702
IRS990/PYOtherRevenueAmt0-10969
IRS990/PYProgramServiceRevenueAmt059000
IRS990/PYRevenuesLessExpensesAmt0-2768
IRS990/PYSalariesCompEmpBnftPaidAmt0110673
IRS990/PYTotalExpensesAmt0153375
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0150607
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-84493
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt060451
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt09500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0133892
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt095520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt051904
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt059653
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0350469
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010494
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011296
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt013473
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012080
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014145
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt061488
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt032500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt027495
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt035190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt096577
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0198662
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010494
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011296
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013473
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt012080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014145
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt061488
IRS990ScheduleA/InvestmentIncomeCYPct00.09910
IRS990ScheduleA/InvestmentIncomePYPct00.08140
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04238
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03839
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01935
IRS990ScheduleA/OtherIncome509Grp/TotalAmt010012
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88480
IRS990ScheduleA/PublicSupportPY509Pct00.89840
IRS990ScheduleA/PublicSupportTotal509Amt0549131
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt042000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0161387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0130710
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt058804
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0156230
IRS990ScheduleA/Total509Grp/TotalAmt0549131
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt052494
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0176921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0148022
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt072819
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0170375
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0620631
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0MEETING WITH REPRESENTATIVES FROM THE REGION TO DISCUSS LOCAL, STATE, AND 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/CYEndwmtFundGrp/AdministrativeExpensesAmt02433
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0454919
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0524415
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt071929
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02130
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0434025
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt029750
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0454919
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023094
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt029750
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01263
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0456924
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt039090
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0434025
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-18465

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