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ANY OFFSETTING REVENUES ARE RECORDED AS PURCHASE OF DEVELOPMENT RIGHTS CONTRIBUTIONS OR LAND PROTECTION CONTRIBUTIONS. THE ORGANIZATION DOES NOT HOLD ANY CONSERVATION EASEMENTS ON ITS STATEMENT OF FINANCIAL CONDITION. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION HAVE NO MARKET VALUE IN THE HANDS OF THE ORGANIZATION AND THEREFORE, ARE NOT CONSIDERED AS SUPPORT. DONATED EASEMENTS ARE CARRIED AT A ZERO BOOK VALUE PRIMARILY BECAUSE A TYPICAL CONSERVATION EASEMENT PROVIDES THE ORGANIZATION WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENTS AND THIS CONSTITUTES A BURDEN. COSTS INCURRED BY THE ORGANIZATION TO PURCHASE DEVELOPMENT RIGHTS ARE EXPENSED IN THE PERIOD INCURRED. PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO PROVIDE FOR THE PERPETUAL STEWARDSHIP OF CONSERVATION EASEMENTS AND FEE OWNED CONSERVATION LANDS. PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ANY UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES AND DETERMINED UNCERTAIN POSITIONS, IF ANY, ARE NOT MATERIAL TO THE FINANCIAL STATEMENTS, ACCORDING TO FASB ASC 740-10. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES, IF INCURRED. NONE OF THE ORGANIZATION'S RETURNS ARE CURRENTLY UNDER EXAMINATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTED THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN BY THE GOVERNING BODY FORM 990, PART VI, SECTION B, LINE 11B A TENTATIVE COPY OF THE FORM 990 IS PROVIDED TO THE OFFICER AND GOVERNING BODY FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES BOARD MEMBERS, STAFF AND COMMITTEE MEMBERS TO DISCLOSE ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST. THE GOVERNING BODY CONSISTENTLY VERIFIED THE ABSENCE OF CONFLICTS OF INTEREST AT EACH BOARD MEETING. IF AN ACTUAL, POTENTIAL, OR PERCIEVED CONFLICT OF INTEREST EXISTS FOR A PARTICULAR ACTION ITEM AT A MEETING, THE CONFLICTED MEMBER IS EXCLUDED FROM THE DISCUSSION AND THE VOTE ON THE ACTION ITEM, WITH SUCH EXCLUSIONS NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. SOME OF THIS INFORMATION IS ALSO AVAILABLE ON THE WEBSITE AND OTHERS MUST BE REQUESTED IN WRITING BEFORE THEY ARE MADE AVAILABLE FOR PUBLIC REVIEW. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. GREENE COUNTY IDA 45 SUNSET BLVD SUITE 1 COXSACKIE NY 12051 141830115 NY N/A N/A N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 GREENE COUNTY IDA C 30000 CASH GREENE COUNTY IDA Q 16283 CASH