2026-06-10T12:53:38-04:00 2025-12-31 201702555 TOMKIEWICZ WRIGHT LLC 6111 PEACHTREE DUNWOODY RD BLG E ST ATLANTA GA 303284522 990 2025-01-01 582384485 GEORGIA PIEDMONT LAND TRUST INC GEOR 6788847588 PO BOX 3687 SUWANEE GA 30024 REBECCA SPITLER PRESIDENT 7709453111 2026-05-01 true JAMES WRIGHT P00556825 7703510411 2026-06-10 2025 2025-03-06 01:10:19Z REBECCA SPITLER 3825 BERKELEY VIEW DRIVE BERKELEY LAKE GA 30096 95121 false X WWW.GPLT.ORG X 1998 GA PERMANENTLY PRESERVING LAND IN THE PIEDMONT REGION OF GEORGIA TO PROTECT THE QUALITY OF OUR WATERS AND WOODLANDS; COMPLEMENT THE CONSERVATION EFFORTS OF CITIES AND CITIZENS; AND SAVE FARMLAND AND HISTORIC SITES FOR COMMUNITIES TO ENJOY NOW AND FOR GENERATIONS TO COME. 6 6 0 80 0 36899 73845 26110 1750 20460 19526 0 83469 95121 0 0 0 0 0 56305 68221 56305 68221 27164 26900 12157029 12272725 0 12157029 12272725 X PERMANENTLY PRESERVING LAND IN THE PIEDMONT REGION OF GEORGIA TO PROTECT THE QUALITY OF OUR WATERS AND WOODLANDS; COMPLEMENT THE CONSERVATION EFFORTS OF CITIES AND CITIZENS; AND SAVE FARMLAND AND HISTORIC SITES FOR COMMUNITIES TO ENJOY NOW AND FOR GENERATIONS TO COME. false false 57763 THE ORGANIZATION CONTINUED TO CARRY ON ITS MISSION TO PRESERVE AND PROTECT LAND AND EASEMENTS ACQUIRED IN PREVIOUS YEARS OF APPROXIMATELY 2,640 ACRES OF ENVIRONMENTALLY AND HISTORICALLY SIGNIFICANT PROPERTY. IN ADDITION, THE ORGANIZATION ACCOMPLISHED ITS MISSION BY BEING GRANTED TWO ADDITIONAL CONSERVATION EASEMENTS TO PROTECT 11 ACRES OF ENVIRONMENTALLY SIGNIFICANT LAND FROM FUTURE DEVELOPMENT. THUS, THE ORGANIZATION PRESERVES 2,651 ACRES OF LAND. 57763 true true false false false false true false false true true false true false false true false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false true 9 0 0 false false false false false false false false false false false false false false X 6 6 false false false false false false false true true true false true true true true false true false false false GA X JAMES WRIGHT 7703510411 6111 PEACHTREE DUNWOODY RD E-102 ATLANTA GA 30328 X TERRY DEMPSEY VICE PRES. 5.00 X X 0 0 0 GABRIEL ECKERT DIRECTOR 3.00 X 0 0 0 CAROL HASSELL EXECUTIVE DI 50.00 X 0 0 0 DALE HIGDON SECRETARY 20.00 X X 0 0 0 TOM MERKEL DIRECTOR 1.00 X 0 0 0 REBECCA SPITLER PRESIDENT 40.00 X X 0 0 0 false false false 73845 73845 LAND RELATED REVENUE 1750 1750 1750 19526 19526 95121 1750 19526 127 127 7502 7502 7515 7515 1315 488 827 2562 1922 640 27 27 7001 6139 862 LAND STEWARDSHIP 36046 36046 KISTNER CTR OPERATIONS 5059 5059 PROPERTY TAXES 407 407 DUES AND SUBSCRIPTIONS 205 205 455 160 295 68221 57763 10458 0 34378 61030 11282999 11282999 11282999 839652 928696 12157029 12272725 0 0 X 12069438 12177039 87591 95686 12157029 12272725 12157029 12272725 26900 88796 X true X false X 40771 76127 36058 36899 73845 263700 14750 1750 1750 26110 1750 46110 55521 77877 37808 63009 75595 309810 8800 5100 9160 7250 13249 43559 8800 5100 9160 7250 13249 43559 266251 26239 24630 25247 20460 19526 116102 26239 24630 25247 20460 19526 116102 81760 102507 63055 83469 95121 425912 0.62510 0.59120 0.27000 0.31000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 31 1861.36 1 true 500.00 49287 87591 11106 2240 771 95686 82327 8719 2718 737 87591 72898 10084 655 82327 75307 -1893 516 72898 1.00000 false false 11282999 11282999 11282999 STEWARDSHIP FUNDS 928696 F 928696 X SCHEDULE D, PAGE 1, PART II, LINE 5 ORGANIZATION HAS A MONITORING AND ENFORCEMENT POLICY. SCHEDULE D, PAGE 1, PART II, LINE 9 CONSERVATION EASEMENTS ARE NOT REPORTED ON ORGANIZATION'S FINANCIAL STATEMENTS. ORGANIZATION DOES NOT RECEIVE LEGAL OWNERSHIP OF PROPERTY OR ANY OTHER REALIZABLE BENEFIT FROM EASEMENTS THEREFORE THEY DO NOT MEET ACCOUNTING STANDARDS FOR RECOGNITION. SCHEDULE D, PAGE 2, PART V, LINE 4 INTENDED USE OF ENDOWMENT FUNDS IS FOR THE ORGANIZATION TO CARRY OUT AGREED UPON LAND MAINTENANCE RESPONSIBILITIES RELATED TO TWO MITIGATION BANK OPERATIONS. SCHEDULE D, PAGE 3, PART X GPLT IS RECOGNIZED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GPLT ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS TAKEN IN ITS INFORMATIONAL TAX RETURNS WILL BE SUSTAINED 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 GPLT HAS DETERMINED IT TO BE PROBABLE A TAX POSITION WOULD NOT BE SUSTAINED AND THE AMOUNT OF THE UNRECOGNIZED TAX BENEFIT, INCLUDING ASSOCIATED PENALTIES AND INTEREST, CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO 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 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 RETURNS AS OF DECEMBER 31, 2025. NO INFORMATIONAL TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. X 2 2 false true false SCHEDULE M, PAGE 2, PART II PART 1 LINE 14 COL (B) - REPRESENTS NUMBER OF CONTRIBUTIONS. THE ORGANIZATION WAS GRANTED 2 CONSERVATION EASEMENTS. SEE SCHEDULE D FOR FURTHER INFORMATION REGARDING NON-RECORDING OF EASEMENTS. FORM 990 - ORGANIZATION'S MISSION PERMANENTLY PRESERVING LAND IN THE PIEDMONT REGION OF GEORGIA TO PROTECT THE QUALITY OF OUR WATERS AND WOODLANDS; COMPLEMENT THE CONSERVATION EFFORTS OF CITIES AND CITIZENS; AND SAVE FARMLAND AND HISTORIC SITES FOR COMMUNITIES TO ENJOY NOW AND FOR GENERATIONS TO COME. FORM 990, PAGE 6, PART VI, LINE 9 TERRY DEMPSEY 1435 ROANOKE TR GRAYSON, GA 30017 DALE HIGDON 1499 WINDER HIGHWAY DACULA, GA 30019 REBECCA SPITLER 3825 BERKELEY VIEW DRIVE BERKELEY LAKE, GA 30096 GABRIEL ECKERT 1109 GARDEN COURT ATLANTA, GA 30328 TOM MERKEL 4100 BERKELEY VIEW DR BERKELEY LAKE, GA 30096 FORM 990, PAGE 6, PART VI, LINE 11B THE FINAL RETURN WAS DISTRIBUTED TO EACH BOARD MEMBER VIA EMAIL BY THE EXECUTIVE DIRECTOR FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL TRANSACTIONS ARE HANDLED BY THE BOARD WHO ARE AWARE OF REQUIREMENTS TO DISCLOSE ANY RELATIONSHIPS NOT OTHERWISE KNOWN TO BOARD. IN THE EVENT OF A POTENTIAL CONFLICT, THERE IS FULL BOARD DISCUSSION TO RESOLVE THE MATTER IN ACCORDANCE WITH ORGANIZATION'S POLICY. ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY AND ARE PROVIDED WITH A COPY. FORM 990, PAGE 6, PART VI, LINE 19 UPON WRITTEN REQUEST.