2024-08-21T07:23:41-04:00 2023-12-31 201702555 TOMKIEWICZ WRIGHT LLC 6111 PEACHTREE DUNWOODY RD BLG E ST ATLANTA GA 303284522 990 2023-01-01 272321488 ATLANTIC COAST CONSERVANCY INC ATLA 7062739173 80 SOUTH MAIN ST JASPER GA 30143 ROBERT KELLER CEO (NON-VOTING) 7062739173 2024-07-17 true true JAMES WRIGHT P00556825 7703510411 2024-08-21 2023 2024-08-08 14:25:15Z ROBERT KELLER 80 SOUTH MAIN ST JASPER GA 30143 18859464 false X WWW.ATLANTICCOASTCONSERVANCY.ORG X 2010 GA TO PROTECT LAND THROUGH CONSERVATION EASEMENTS AND SIMILAR LAND CONSERVATION TOOLS AND TO PROVIDE SOLUTIONS AND SCIENTIFIC APPLICATIONS FOR CONSERVATION OF CRITICAL NATURAL RESOURCES FOCUSING ON THE SOUTHEASTERN UNITED STATES. 5 5 8 0 202683 10021284 218400 177951 -185525 6050321 152140 190419 387698 16439975 11850 22000 0 1108847 1388866 0 0 1576216 1605554 2696913 3016420 -2309215 13423555 113704448 127053367 1211827 462441 112492621 126590926 X THE MISSION OF THE ATLANTIC COAST CONSERVANCY IS TO PROVIDE 21ST CENTURY SOLUTIONS AND SOUND SCIENTIFIC APPLICATIONS FOR CONSERVATION OF CRITICAL NATURAL RESOURCES IN THE FACE OF A CHANGING CLIMATE, FOCUSING ON THE SOUTHEASTHERN UNITED STATES WITH SPECIFIC UTILIZATION OF GEOGRAPHIC INFORMATION SYSTEMS APPLICATIONS IN LAND CONSERVATION, ECOSYSTEMS SERVICES, CARBON SEQUESTRATION AND CONSERVANCY BIOLOGY. false false 1806782 THE CONSERVANCY WAS GRANTED 5 CONSERVATION EASEMENTS TO PERMANENTLY PRESERVE 1,253 ACRES OF WOODLANDS, FARMLAND, WATERSHED, AND WETLANDS, SIGNIFICANT HABITAT AND SPECIES, AND SCENIC VIEWS FROM FUTURE DEVELOPMENT FOR THE BENEFIT OF THE GENERAL PUBLIC. THE CONSERVANCY ALSO RECEIVED 3 FEE-SIMPLE LAND DONATIONS TOTALING 751 ACRES. 290790 THE CONSERVANCY CONDUCTED MONITORING OF ITS CONSERVATION EASEMENTS USING ITS PROFESSIONAL ENVIRONMENTAL STAFF TO INSPECT AND DOCUMENT THE CONDITION OF THE PROPERTIES, TAKING MEASURES AS NECESSARY TO ENSURE LANDOWNER COMPLIANCE WITH EASEMENT REQUIREMENTS. THE CONSERVANCY CONDUCTED APPROPRIATE STEWARDSHIP AND MAINTENANCE ACTIVITIES TO ENSURE PROTECTION OF ITS FEE-OWNED PROPERTIES. IN TOTAL, THE CONSERVANCY'S LAND STEWARDSHIP PROGRAM PROVIDES PROTECTION FOR OVER 500 PROPERTIES TOTALING 118,000 ACRES IN 15 STATES, PREDOMINANTLY IN THE SOUTHEASTERN US. 60079 60079 THE CONSERVANCY CONDUCTED ITS COMMUNITY CONSERVATION PROGRAM BY SEEKING OUT AND RESPONDING BY VARIOUS MEANS TO NEEDS EXPRESSED BY PEOPLE IN THE LOCAL COMMUNITY. THIS PROGRAM AIDS IN DIRECTLY CONNECTING THE LOCAL POPULACE TO THE CONSERVANCY, WITH THE OBJECTIVE TO BRING AWARENESS OF THE IMPORTANCE AND RELEVANCE OF ITS LAND CONSERVATION MISSION AND BROADEN LOCAL SUPPORT FOR LAND CONSERVATION IN GENERAL. 2157651 true true false false false false true false false false true false false true false true true true false false false false false false false false false true false true false false false false false false false false true true false false true true false true false true 22 0 true 8 true false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true false true true true false GA X ROBERT D KELLER PHD 7062739173 80 SOUTH MAIN STREET JASPER GA 30143 ROBERT KELLER CEO (NON-VOT 50.00 X X 294000 0 199000 AMBERLE GODFREY DIRECTOR 2.00 X 0 0 0 GARY HAMMOND BOARD CHAIR 3.00 X X 0 0 0 PHILIP LANDRUM III DIRECTOR 5.00 X 0 0 0 JOSEPH SKALSKI DIRECTOR 5.00 X 0 0 0 JOE WALKER DIRECTOR 3.00 X 0 0 0 294000 199000 1 false true false SMITH GAMBRELL RUSSELL LLP 1105 W PEACHTREE ST NESTE 1000 ATLANTA GA 30309 LEGAL FEES 539026 1 X 10021284 9637536 10021284 AGRICULTURAL INCOME 531390 89542 89542 ENVIRONMENTAL PROF FEES 531390 88409 88409 177951 141192 141192 188877 188877 188877 188877 8328618 2419489 5909129 5909129 5909129 OTHER INCOME 1542 1542 1542 16439975 6088622 330069 22000 22000 294000 294000 486348 395356 90992 250000 237000 13000 309463 277463 32000 49055 42094 6961 114531 114531 37250 37250 22799 22799 40173 40173 27487 27487 105834 105834 144142 40304 103838 PROFESSIONAL FEES 627378 57086 570292 VEHICLE AND TRAVEL EXP 168762 168762 TAXES & LICENSES 118486 112666 5820 REPAIRS & MAINTENANCE 107967 107967 90745 82366 8379 3016420 2157651 858769 0 113986 602234 39365 22357 191904 243630 981031 1817448 3085960 1016641 2040102 2069319 2540367 7282639 107797693 115015740 113704448 127053367 531389 437441 30438 25000 650000 1211827 462441 X 112435837 126586706 56784 4220 112492621 126590926 113704448 127053367 X 13423555 674750 X false true X true X 961632 611497 647501 202683 383748 2807061 961632 611497 647501 202683 383748 2807061 2807061 210908 202952 247784 209202 330069 1200915 1542 1542 4009518 1345526 0.70010 0.86320 X SUPPORTING SCHEDULE DONATED LAND - 304 ACRES ALEXANDER CO NC 4,897,988 DONATED LAND - 102 ACRES ELBERT CO, GA 1,297,439 DONATED LAND - 345 ACRES TALBOT CO. GA 3,442,109 PART II, LINE 10 MISCELLANEOUS INCOME 1,542 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 409 105783.00 3 15 true 2813.00 290790 130744 2149710 347184 1933270 689845 553796 136049 115661 115661 2069319 LAND HELD FOR PRESERVATION 111251264 SUBSURFACE PROPERTY RIGHTS 3752476 FARM LIVESTOCK 12000 115015740 X 17114725 674750 674750 16439975 16439975 3016420 3016420 3016420 SCHEDULE D, PAGE 1, PART II, LINE 5 THE CONSERVANCY PROVIDES A PUBLICATION ENTITLED "GENERAL GUIDELINES FOR CONSERVATION EASEMENT PROJECTS" TO ALL DONORS WHICH DETAILS THE RESPONSIBILITY OF THE CONSERVANCY IN MONITORING OF THE PROPERTIES UNDER CONSERVATION EASEMENT NOT LESS THAN ANNUALLY. SCHEDULE D, PAGE 1, PART II, LINE 9 A CONSERVATION EASEMENT ("CE") IS NOT A MARKETABLE INTEREST IN REAL ESTATE AND HAS NO SEGREGABLE ECONOMIC VALUE TO THE CONSERVANCY. THE VESTED PROPERTY RIGHTS GRANTED TO THE CONSERVANCY IN THE CE AGREEMENT REPRESENTS AN INTANGIBLE ASSET. UNDER THE TERMS OF THE CE AGREEMENT, THE OCCURRENCE OF SPECIFIC CONDITIONS UPON WHICH THESE GRANTED PROPERTY RIGHTS MAY BENEFIT THE CONSERVANCY'S FUTURE CASH FLOWS ARE CONSIDERED BY MANAGEMENT AS REMOTE AND UNMEASURABLE. THEREFORE UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ("GAAP") A CE TRANSACTION REPRESENTS NEITHER DONATED ASSETS OR REVENUE, AND THUS IS NOT RECORDED BY THE CONSERVANCY. SCHEDULE D, PAGE 3, PART X IN ACCORDANCE WITH GAAP, MANAGEMENT ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS TAKEN IN THE CONSERVANCY'S ANNUAL INFORMATIONAL TAX RETURN WILL BE SUSTAINED BY TAXING AUTHORITIES UPON EXAMINATION OF THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH FINANCIAL STATEMENT PERIOD. UNRECOGNIZED TAX BENEFITS ARE MEASURED AND RECORDED AS A LIABILITY WHERE MANAGEMENT HAS DETERMINED IT TO BE PROBABLE THAT A TAX POSITION WOULD NOT BE SUSTAINED AND THE AMOUNT OF UNRECOGNIZED TAX BENEFIT, INCLUDING ASSOCIATED PENALTIES AND INTEREST, CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGEMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION, OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE, COULD DIFFER FROM THE AMOUNT RECOGNIZED. MANAGEMENT HAS DETERMINED THAT THERE IS NO TAX LIABILITY RESULTING FROM UNRECOGNIZED TAX BENEFITS RELATING TO UNCERTAIN INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INFORMATIONAL TAX RETURN AS OF DECEMBER 31, 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D REVENUE AMOUNTS INCLUDED IN FINANCIALS -OTHER 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D UNREALIZED INVESTMENT LOSS, NET 0 false BOYS & GIRLS CLUBS OF NORTH GA 101 FREEDOM WAY JASPER GA 30143 202957153 501C3 11000 COMM CONS PROG GEORGIA MOUNTAINS HOSPICE 1136 TRINITY CHURCH RD CANTON GA 30115 582051326 501C3 11000 COMM CONS PROG 2 15 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS ARE TARGETED TOWARDS SPECIFIC COMMUNITY NEEDS THAT BOTH SERVE THE WELFARE OF THE GENERAL COMMUNITY AND PROMOTE COMMUNITY CONNECTION WITH CONSERVANCY'S LAND CONSERVATION MISSION AND OF ENVIRONMENTAL PROTECTION OVERALL. AT TIMES, GRANT FUNDS MAY BE PAID DIRECTLY TO A SERVICE PROVIDER ON BEHALF OF THE GRANTEE TO ENSURE SUCH FUNDS ARE EXPENDED TIMELY AND FOR THEIR INTENDED PURPOSE. X true true X X false false false false false false false false false ROBERT KELLER CEO (NON-VOTING) 275000 19000 165000 34000 493000 X 5 X 3 9637536 MGMT FAIR VALUE ESTIMATE 8 false true false SCHEDULE M, PAGE 2, PART II PART 1 LINE 14 COL (B) - REPRESENTS NUMBER OF CONTRIBUTIONS. THE CONSERVANCY WAS GRANTED 5 CONSERVATION EASEMENTS. SEE SCHEDULE D FOR FURTHER INFORMATION REGARDING NON-RECORDING OF EASEMENTS. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE ATLANTIC COAST CONSERVANCY IS TO PROVIDE 21ST CENTURY SOLUTIONS AND SOUND SCIENTIFIC APPLICATIONS FOR CONSERVATION OF CRITICAL NATURAL RESOURCES IN THE FACE OF A CHANGING CLIMATE, FOCUSING ON THE SOUTHEASTHERN UNITED STATES WITH SPECIFIC UTILIZATION OF GEOGRAPHIC INFORMATION SYSTEMS APPLICATIONS IN LAND CONSERVATION, ECOSYSTEMS SERVICES, CARBON SEQUESTRATION AND CONSERVANCY BIOLOGY. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT OF THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENTS BEFORE BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C PER CONSERVANCY'S BY-LAWS, A CONFLICT OF INTEREST EXISTS WHEN A BOARD MEMBER HAS A MATERIAL INTEREST IN A TRANSACTION OR PROJECT UNDER CONSIDERATION BY THE BOARD OF DIRECTORS OR WHEN THAT PERSON PROPOSES TO ACT ON ANY ISSUE, MATTER, OR TRANSACTION IN WHICH THE CONSERVANCY HAS AN INTEREST AND IN WHICH THE INTERESTED PERSON MAY HAVE AN INTEREST SEPARATE FROM THAT OF THE CONSERVANCY. A CONFLICT OF INTEREST MAY ALSO EXIST IN SITUATIONS IN WHICH THERE IS THE APPEARANCE THAT AN INTERESTED PERSON IN UTILIZING FOR HIS OR HER OWN BENEFIT INSIDE INFORMATION THAT IS PROPRIETARY TO THE CONSERVANCY IS ACTING IN HIS OR HER OWN INTEREST RATHER THAN THE BEST INTERESTS OF THE CONSERVANCY BECAUSE OF HIS OR HER STATUS AS AN INTERESTED PERSON OR MAJOR DONOR. SPECIFIC PROCEDURES FOR ADDRESING CONFLICTS OF INTEREST ARE OUTLINED IN CONSERVANCY'S BY-LAWS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION ANALYSIS FOR CEO PERFORMED BY INDEPENDENT COMPENSATION CONSULTANT COMPARING SIMILAR POSITION IN OTHER LAND CONSERVATION ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15B COMPARISON TO SIMILAR POSITIONS IN OTHER LAND CONSERVATION ORGANIZATIONS FOR BOTH OFFICERS AND PAID STAFF USED TO DETERMINE A FAIR MARKET COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, FORM 990 AND RELATED SCHEDULES ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART VIII LINE 2A - REVENUES ARE RELATED TO STEWARDSHIP ACTIVITIES INVOLVING PROPERTIES OWNED BY THE CONSERVANCY. FORM 990, PART XI, LINE 9 REVENUE AMOUNTS INCLUDED IN FINANCIALS -OTHER 0 UNREALIZED INVESTMENT LOSS, NET 0 ATLANTIC COAST CONSERVANCY PROPERTI 80 S MAIN STREET JASPER GA 30143 371829646 SEE SUPPL GA 10042300 69694603 SEE SUPPL PELICAN COAST CONSERVANCY INC 101 MARILYN AVE FAIRHOPE AL 36532 474565724 LAND CONS AL 501 C3 7 ATL COAST false EMERALD COAST CONSERVANCY INC 80 S MAIN STREET JASPER GA 30143 474580954 LAND CONS GA 501 C3 7 ATL COAST false false false false true false false false false false false false false false false false false false false false PELICAN COAST CONSERVANCY INC D 486118 NET AMOUNT ADVANCED EMERALD COAST CONSERVANCY INC D 350299 NET AMOUNT ADVANCED SCHEDULE R PRIMARY ACTIVITY ATLANTIC COAST CONSERVANCY PROPERTIES, LLC'S PRIMARY ACTIVITY IS TO HOLD TITLE TO FEE-SIMPLE LAND DONATIONS RECEIVED BY ATLANTIC COAST CONSERVANCY, INC. DIRECT CONTROLLING ENTITY THE DIRECT CONTROLLING ENTITY IS ATLANTIC COAST CONSERVANCY, INC.