Cumberland River Compact Inc

“The organization maintains a conservation easement violation sop which outlines procedures for identifying, documenting, assessing, and resolving potential conservation easement violations. The process begins with the identification of potential violations through various means, such as monitoring visits or aerial imagery. Detailed documentation is essential, including photographs, measurements, and comparisons to baseline data. Violations are categorized into four levels: technical infractions, minor violations, moderate violations, and major violations, based on the severity of the impact on conservation values. The document emphasizes cooperative resolution with landowners, focusing on education and voluntary correction. If cooperation fails, legal action may be necessary, with considerations for the impact on the landowner relationship and the likelihood of a favorable legal outcome. The document also addresses third-party violations, seeking landowner cooperation to address and remedy the situation.”

“Conservation easements held by the organization are not recognized as assets. Assets are defined as probable future economic benefits obtained or controlled by an entity; the organization has determined the easements do not meet the definition criteria. Costs related to easements are treated as expenses.”

“The organization follows fasb 740-10, accounting for uncertainty in income taxes, as it relates to uncertain tax positions. For all tax positions taken by the organization, management believes it is clear that the likelihood is greater than 50% that the full amount of the tax position taken will be ultimately realized. Therefore, management believes that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions taken on returns for the three most recent years filed, or expected to be taken in the organization's current year tax return. The organization identifies its major tax jurisdictions as the u.s. Federal and the state of tennessee. However, the organization is not currently under audit nor has the organization been contacted by either of these jurisdictions. As of march 31, 2025, the organization has accrued no interest and no penalties related to uncertain tax positions.”

“Direct event expenses 83,940.”

“Direct event expenses 83,940.”

“The organization maintains a conservation easement violation sop which outlines procedures for identifying, documenting, assessing, and resolving potential conservation easement violations. The process begins with the identification of potential violations through various means, such as monitoring visits or aerial imagery. Detailed documentation is essential, including photographs, measurements, and comparisons to baseline data. Violations are categorized into four levels: technical infractions, minor violations, moderate violations, and major violations, based on the severity of the impact on conservation values. The document emphasizes cooperative resolution with landowners, focusing on education and voluntary correction. If cooperation fails, legal action may be necessary, with considerations for the impact on the landowner relationship and the likelihood of a favorable legal outcome. The document also addresses third-party violations, seeking landowner cooperation to address and remedy the situation.”