2024-06-11T08:04:00-05:00 2023-12-31 201317788 BOWERS & COMPANY CPAS PLLC 1120 COMMERCE PARK DRIVE EAST WATERTOWN NY 13601 990 2023-01-01 223115498 TUG HILL TOMORROW LAND TRUST TUGH 3157798240 120 WASHINGTON STREET SUITE 510 WATERTOWN NY 13601 MARK PACILIO EXECUTIVE DIRECTOR 3157798240 2024-06-05 1 MARK PACILIO 999009999 0 ELIZABETH A BUSH P01264627 3157887690 2024-06-05 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MARK PACILIO 120 WASHINGTON STREET SUITE 510 WATERTOWN NY 13601 1558700 0 X WWW.TUGHILLTOMORROWLANDTRUST.ORG X 1990 NY DESCRIPTION OF ORGANIZATIONS MISSION: THTLT WORKS IN AND AROUND THE LEGISLATIVELY DESIGNATED TUG HILL REGION WHICH COVERS PARTS OF JEFFERSON, LEWIS, ONEIDA AND OSWEGO COUNTIES. IT WAS FORMED FOR TWO PURPOSES, TO HELP INCREASE AWARENESS AND APPRECIATION OF THE TUG HILL REGION THROUGH EDUCATIONAL PROGRAMS, FIELD TRIPS AND SPECIAL EVENTS, AND THROUGH THEIR VOLUNTARY LAND PROTECTION PROGRAMS WORKING WITH PRIVATE LANDOWNERS AND OTHER PARTNERS. ITS MISSION IS TO PROTECT THE WILDLANDS, WORKING FORESTS AND FARMS OF THE TUG HILL REGION AND SURROUNDING AREAS, AND TO PROMOTE APPRECIATION OF THE REGION'S NATURAL AND CULTURAL HERITAGE, FOR PRESENT AND FUTURE GENERATIONS. 14 14 10 0 0 0 1847043 678921 139300 33268 10755 59291 29268 64609 2026366 836089 0 0 0 0 345880 361359 0 0 74166 649158 570371 995038 931730 1031328 -95641 3779645 4208261 769762 1254129 3009883 2954132 X SEE SCHEDULE O. DESCRIPTION OF ORGANIZATIONS MISSION: THTLT WAS FORMED FOR TWO PURPOSES, TO HELP INCREASE AWARENESS AND APPRECIATION OF THE TUG HILL REGION THROUGH EDUCATIONAL PROGRAMS, FIELD TRIPS AND SPECIAL EVENTS, AND THROUGH THEIR VOLUNTARY LAND PROTECTION PROGRAMS WORKING WITH PRIVATE LANDOWNERS AND OTHER PARTNERS. ITS MISSION IS TO PROTECT THE WILDLANDS, WORKING FORESTS AND FARMS OF THE TUG HILL REGION AND SURROUNDING AREAS, AND TO PROMOTE APPRECIATION OF THE REGION'S NATURAL AND CULTURAL HERITAGE, FOR PRESENT AND FUTURE GENERATIONS. 0 0 175440 SEE SCHEDULE O FOR DESCRIPTION. TUG HILL TOMORROW LAND TRUST (THTLT) IS COMMITTED TO CONNECTING WITH PARENTS AND CHILDREN, FROM ALL WALKS OF LIFE. WE KNOW IT IS IMPORTANT TO INSTILL A LOVE OF CONSERVATION AT AN EARLY AGE IF PEOPLE ARE GOING TO CARE FOR THE LAND AS ADULTS. TO THAT END, THTLT HOLDS A VARIETY OF FIELD TRIPS, PROGRAMS AND EVENTS TO GET PEOPLE OUT ON THE LAND AND EXPERIENCING A VARIETY OF DIFFERENT RECREATIONAL ACTIVITIES IN A VARIETY OF LOCATIONS THROUGHOUT THE TUG HILL REGION. THTLT ALSO WORKS WITH LOCAL DAY CARE CENTERS AND SUMMER SCHOOL-AGED PROGRAMS TO PRESENT ENVIRONMENTAL EDUCATION PROGRAMS THAT GET KIDS EXCITED ABOUT BEING OUTSIDE. THTLT HAS PRODUCED A FIELD GUIDE FOR THE TUG HILL REGION WHICH PROVIDES DETAILED INFORMATION IN A FRIENDLY WAY SO PEOPLE CAN EASILY FIND OUT MORE ABOUT WHERE THEY ARE AND WHAT THEY ARE SEEING. THTLT ULTIMATELY HOPES THESE PROGRAMS AND MATERIALS WILL FOSTER A LOVE OF THE LAND AND THE DESIRE TO TAKE CARE OF IT FOR FUTURE GENERATIONS. THTLT ULTIMATELY HOPES THESE PROGRAMS AND MATERIALS WILL FOSTER A LOVE OF THE LAND AND THE DESIRE TO TAKE CARE OF IT FOR FUTURE GENERATIONS. 528800 62488 SEE SCHEDULE O FOR DESCRIPTION.THTLT WORKS WITH PRIVATE LANDOWNERS TO PROTECT WORKING FOREST, FARMS RECREATION AND WILD LANDS IN NORTHERN NEW YORK'S 2,100 SQUARE MILE TUG HILL REGION AND SURROUNDING AREAS. THE TUG HILL REGION COVERS PARTS OF JEFFERSON, LEWIS, ONEIDA AND OSWEGO COUNTIES. WE DO THIS MAINLY THROUGH VOLUNTARY CONSERVATION EASEMENTS. IN 2023, THTLT CLOSED ON ONE EASEMENT - THE BURT FARM, IN THE TOWN OF NORWAY, NY TOTALING 431 ACRES. THE ACUB PROGRAM WAS ON HOLD AS WE ARE AWAITING A NEW CONTRACT THROUGH THE DEPARTMENT OF DEFENSE. HOWEVER, AT THE DAVID S. SMITH PUBLIC CONSERVATION AREA THAT WE ACQUIRED IN 2022, WE BEGAN TO SITE THE PROPERTY FOR TRAIL CREATION AND TO DELINEATE THE BAT AND POLLINATOR HABITATS. WE DRAFTED A LAND MANAGEMENT PLAN FOR REVIEW WITH FORT DRUM. WE CONTINUED TO WORK WITH THE NORTON FAMILY AND THE EVENTUAL ACQUISITION OF THEIR PROPERTY IN THE TOWN OF VIENNA, NY. THIS 443 ACRE PROPERTY ALREADY HAS A TRAIL SYSTEM AND OUR PLANS WILL BE TO TURN THIS INTO A PUBLIC CONSERVATION AREA - THE STONE HOUSE PRESERVE. WE CONTINUED TO WORK ON 14 CONSERVATION EASEMENT PROJECTS IN VARIOUS PARTS OF THE TUG HILL REGION THAT, WHEN COMPLETED, WILL CONSERVE MORE THAN 5,718 ACRES OF LAND. FORM 990, PART III, LINE 4B PROGRAM SERVICE ACCOMPLISHMENTS: AT THE END 2023, WE WILL HAVE PROTECTED 21,510 ACRES WITH CONSERVATION EASEMENTS THROUGHOUT TUG HILL. IN ADDITION TO OUR CONSERVATION EASEMENT HOLDINGS, THTLT ALSO OWNS FOUR PUBLIC CONSERVATION AREAS, THE 140- ACRE JOSEPH BLAKE WILDLIFE SANCTUARY IN THE TOWN OF RUTLAND, JEFFERSON COUNTY, THE 120-ACRE FRENCH SETTLEMENT ROAD PUBLIC CONSERVATION AREA IN THE TOWN OF LORRAINE, JEFFERSON COUNTY, THE 416-ACRE DAVID S. SMITH PUBLIC CONSERVATION AREA IN THE TOWN OF LERAY, AND THE NEWEST PROPERTY, THE MOHAWK HILL PUBLIC CONSERVATION AREA, 77.57 ACRES IN THE TOWN OF WEST TURIN LERAY. THE LAND TRUST IS CONTINUOUSLY WORKING TO OPEN ALL 757 ACRES OF OUR FEE OWNED PROPERTY, NOT ALREADY OPEN TO THE PUBLIC, BY CREATING PARKING AREAS, TRAILS AND INTERPRETIVE SIGNAGE AS FUNDING AND STAFF TIME ALLOW. 704240 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 9 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X ORGANIZATION 3157798240 120 WASHINGTON STREET SUITE 510 WATERTOWN NY 13601 GEORGE BIBBINS JR DIRECTOR-AT-LARGE 1.00 X 0 0 0 ROBERT KELLER JR IMMEDIATE PAST CHAIR 1.00 X 0 0 0 LYNN MURRAY DIRECTOR 1.00 X 0 0 0 LAURIE FRYKHOLM DIRECTOR 1.00 X 0 0 0 ROBERT QUINN DIRECTOR 1.00 X 0 0 0 CARY FASSLER DIRECTOR 1.00 X 0 0 0 DAVE KOHR DIRECTOR 1.00 X 0 0 0 NATALIE BOGDANOWICZ CHAIR 1.00 X X 0 0 0 DAVID ZEMBIEC TREASURER 1.00 X X 0 0 0 ZACHARY WAKEMAN DIRECTOR 1.00 X 0 0 0 SUE FASSLER DIRECTOR 1.00 X 0 0 0 HEIDI JONES SECRETARY 1.00 X X 0 0 0 NORAH MACHIA DIRECTOR 1.00 X 0 0 0 MELANIE PARKER GEURTSEN VICE CHAIR 1.00 X X 0 0 0 MARK PACILIO EXECUTIVE DIRECTOR 40.00 X 76915 0 4659 76915 0 4659 0 0 0 0 0 144873 534048 302000 678921 MONITORING INCOME 531390 33268 33268 33268 45552 45552 18000 0 18000 18000 18000 736350 722611 13739 13739 13739 35389 0 35389 35389 MISC. INCOME 900099 11220 11220 11220 836089 62488 0 94680 76915 15383 46149 15383 230689 167913 39902 22874 3928 2341 1098 489 22016 11520 6929 3567 27811 16572 7780 3459 13870 13870 31968 31968 15956 9510 4462 1984 26248 15640 7343 3265 21541 12836 6026 2679 2305 1373 645 287 9852 5872 2756 1224 CONSERVATION EASEMENTS 302000 302000 RENT 44571 26560 12469 5542 LAND PROTECTION 43873 43873 PROPERTY TAX 32584 32584 25603 8295 3895 13413 931730 704240 153324 74166 72142 35298 118672 22758 721592 685217 5004 13104 272 272 1673862 23900 1627575 1649962 1230423 1374184 3965 4523 0 422943 3779645 4208261 657868 683631 111894 142044 0 428454 769762 1254129 X 1213897 1049207 1795986 1904925 3009883 2954132 3779645 4208261 X -95641 39332 558 X X 0 1 X 1 0 X 277674 930167 784982 1847043 376921 4216787 277674 930167 784982 1847043 376921 4216787 4216787 34065 34026 38993 35310 63552 205946 4422733 0.95340 0.96510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 0 0 0 PART II-B, LINE 1: PARTICIPATED IN FIVE IN PERSON LOBBYING DAYS, TOTAL OF 30 HOURS. X X 117 21510.00 1 1 360.00 9000 1622426 1622426 23136 257 22879 28300 23643 4657 1649962 RIGHT OF USE ASSET 422943 422943 OPERATING LEASE LIABILITY 428454 428454 X 877074 39332 1095 558 40985 836089 0 836089 932825 1095 1095 931730 0 931730 PART II, LINE 9: A CONSERVATION EASEMENT IS A LEGAL, VOLUNTARY AGREEMENT BETWEEN THE LANDOWNER AND TUG HILL TOMORROW LAND TRUST THAT PROTECTS THE NATURAL, AGRICULTURAL, RECREATIONAL, SCENIC, OR HISTORIC VALUES OF THE PROPERTY. THE LANDOWNER IS ASSURED THAT THE LAND WILL BE PROTECTED FOREVER WITHOUT GIVING UP OWNERSHIP OF THE LAND. LANDOWNERS WHO ENTER INTO THIS AGREEMENT WITH US CONTINUE TO OWN THE CONSERVED PROPERTY AND PAY PROPERTY TAXES YET ARE FREE TO SELL THE LAND. CONSERVATION EASEMENTS ARE VERY FLEXIBLE AND ARE TAILORED TO EACH LANDOWNER AND PROPERTY. THERE MAY BE TAX BENEFITS TO THE LAND OWNER. THE EASEMENT IS FILED WITH THE DEED, AND PRESENT AND FUTURE OWNERS OF THE PROPERTY ARE BOUND BY THE RESTRICTIONS OF THE EASEMENT. PUBLIC ACCESS IS NOT A REQUIREMENT OF A CONSERVATION EASEMENT AND IN SOME CASES MAY BE CONTRARY TO THE EASEMENT'S PURPOSE. EASEMENTS ARE NOT MARKETABLE INTERESTS IN REAL ESTATE, AND HAVE NO SEGREGABLE ECONOMIC VALUE TO THTLT. INDEED, THE EASEMENTS IMPOSE ON THTLT A PERPETUAL OBLIGATION TO MONITOR AND STEWARD THE PROPERTIES, THE COSTS OF WHICH ARE AN ON-GOING EXPENSE. PART X, LINE 2: THE ORGANIZATION'S FORMS 990 FOR THE YEARS ENDED 2022, 2021, AND 2020 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED. BASED ON IT'S ANALYSIS, THE ORGANIZATION HAS DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS AND THAT THE ORGANIZATION SHOULD PREVAIL UPON EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF ASSETS HELD WITH NNYCF MISC. EVENTS < $5,000 21889 21889 WELCH COCKTAIL PARTY 13500 13500 35389 35389 35389 X 1 302000 APPRAISED VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S POLICIES ARE SUCH THAT THE BOARD MEMBERS ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ACCOUNTANT'S REPORT AND 990 ARE MADE AVAILABLE TO THE BOARD OF DIRECTORS BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER, AND OTHER VOLUNTEERS ARE REQUIRED TO PROVIDE TO THE BOARD OF DIRECTORS A FULL AND COMPLETE WRITTEN DISCLOSURE OF ALL FACTS CONCERNING ANY TRANSACTION OR SITUATION WHICH MAY INVOLVE THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE AND FINANCE COMMITTEES MEET TO DISCUSS SALARY AND PERFORMANCE OF THE EXECUTIVE DIRECTOR, BASED ON FULL BOARD EVALUATION, AND MAKE RECOMMENDATIONS TO THE FULL BOARD TO VOTE. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ASSETS HELD WITH NNYCF 558. PART XII, LINE 2C THE ORGANIZATION HAS A FINANCE COMMITTEE WHICH ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT.