2024-05-13T10:12:51-05:00 2023-06-30 383635706 REHMANN ROBSON LLC 5070 HIGHWAY A1A STE 250 VERO BEACH FL 32963 990 2022-07-01 650059649 INDIAN RIVER LAND TRUST INC INDI 7727940701 3150 CARDINAL DR STE 201 VERO BEACH FL 32963 KENNETH GRUDENS EXECUTIVE DIRECTOR 7727940701 2024-05-13 1 KENNETH GRUDENS 999009999 0 DEBORAH A CRUM CPA P00282890 7722348484 2024-01-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X KENNETH GRUDENS 3150 CARDINAL DR STE 201 VERO BEACH FL 32963 3621965 0 X WWW.IRLT.ORG X 1988 FL TO PROTECT, IMPROVE, PROVIDE ACCESS TO, AND PROMOTE THE PRESERVATION OF WATERWAYS, OPEN SPACES, AND GREEN PLACES IN INDIAN RIVER COUNTY FOR THE BENEFIT OF ALL TODAY AND TOMORROW. 20 20 7 90 0 0 2854427 2131935 0 0 160787 590865 277899 799686 3293113 3522486 0 0 0 0 489387 553815 0 0 110482 508578 547825 997965 1101640 2295148 2420846 28649785 31187395 24673 24974 28625112 31162421 TO PROTECT, IMPROVE, PROVIDE ACCESS TO, AND PROMOTE THE PRESERVATION OF WATERWAYS, OPEN SPACES, AND GREEN PLACES IN INDIAN RIVER COUNTY FOR THE BENEFIT OF ALL TODAY AND TOMORROW. 0 0 754577 THE INDIAN RIVER LAND TRUST ACQUIRES UNDEVELOPED CONSERVATION PROPERTIES AND CONDUCTS RESTORATION OF THEIR COASTAL WETLANDS AND ADJOINING UPLAND AREAS IN ORDER TO PRESERVE WILDLIFE HABITAT, PROTECT SCENIC WATERFRONT AND PROVIDE PUBLIC ACCESS FOR RECREATION AND EDUCATION. 754577 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KENNETH GRUDENS 7727940701 3150 CARDINAL DR STE 201 VERO BEACH FL 32963 GREGG CASALINO CHAIRMAN 1.00 X X 0 0 0 MEG STEINER VICE CHAIRMAN 1.00 X X 0 0 0 CHRISTOPHER RYAN TREASURER 1.00 X X 0 0 0 DAVID A SMITH SECRETARY 1.00 X X 0 0 0 SCOTT ALEXANDER DIRECTOR 1.00 X 0 0 0 JANET ALFORD DIRECTOR 1.00 X 0 0 0 WILLIAM BEARDSLEE DIRECTOR 1.00 X 0 0 0 THEODORE BRICKMAN DIRECTOR 1.00 X 0 0 0 CHARLES CRAMB DIRECTOR 1.00 X 0 0 0 NED DAYTON DIRECTOR 1.00 X 0 0 0 JAMES R DYREBY DIRECTOR 1.00 X 0 0 0 ELIZABETH GILLICK DIRECTOR 1.00 X 0 0 0 JOSEPH HUBER DIRECTOR 1.00 X 0 0 0 CHRISTOPHER H MARINE DIRECTOR 1.00 X 0 0 0 SHEILA MARSHALL DIRECTOR 1.00 X 0 0 0 EDWARD MICHAEL DIRECTOR 1.00 X 0 0 0 KATE MOOR DIRECTOR 1.00 X 0 0 0 PETER MOOR DIRECTOR 1.00 X 0 0 0 LEE MOORE DIRECTOR 1.00 X 0 0 0 DAVID MOULTON DIRECTOR 1.00 X 0 0 0 KENNETH GRUDENS EXECUTIVE DIRECTOR 45.00 X 126634 0 29146 126634 0 29146 1 0 1 0 0 270711 54290 1806934 113842 2131935 553665 553665 37200 0 37200 37200 37200 399165 99479 299686 299686 EASEMENT RIGHTS 900099 500000 500000 500000 3522486 500000 0 890551 150316 67642 37579 45095 260437 204933 40834 14670 19326 12825 3689 2812 92271 61231 17615 13425 31465 20880 6007 4578 3868 3868 29450 29450 10921 10921 29755 15465 4587 9703 62931 9053 50105 3773 33157 22003 6330 4824 1237 821 236 180 4075 2704 778 593 14262 12309 1953 14713 11035 3678 LAND STEWARDSHIP 150510 150510 COMMUNITY OUTREACH 92055 86571 378 5106 CAPITAL PROJECTS 23551 23551 LAND PROTECTION 22927 22927 54413 26249 22441 5723 1101640 754577 236581 110482 983255 1688353 571171 308504 1759880 1741752 17556376 117009 17395663 17439367 7939106 9994859 710 14560 28649785 31187395 24673 24974 24673 24974 X 19783647 22254051 8841465 8908370 28625112 31162421 28649785 31187395 2420846 116463 0 X 0 1 X 1 0 X 6205112 2318539 4396480 2854427 2131935 17906493 6205112 2318539 4396480 2854427 2131935 17906493 6380977 11525516 42453 74153 70220 64946 553665 805437 500000 500000 19211930 0.59990 0.63240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50000 50000 1051640 1101640 185164 46291 0 0 185164 185164 277746 50000 50000 46291 46291 69437 X X 2 40.00 1 0 8.00 2731252 1268750 455665 4455667 2497576 688395 -439790 14929 2731252 1922136 164487 444309 33356 2497576 1680689 196842 62140 17535 1922136 1363875 251539 65275 1680689 0.53000 0.47000 0 0 17139124 17139124 87760 61091 26669 329492 55918 273574 17439367 X 3528028 116463 116463 3411565 10921 100000 110921 3522486 990719 0 990719 10921 100000 110921 1101640 PART II, LINE 9: THE ORGANIZATION DOES NOT RECEIVE NOR EARN ANY REVENUE, NOR DOES IT INCUR ANY OUT-OF-POCKET COSTS RELATIVE TO THE CONSERVATION EASEMENTS IT HOLDS. THE CONSERVATION EASEMENTS ARE NOT INCLUDED IN THE ORGANIZATION'S BALANCE SHEET AND THERE IS NO FOOTNOTE DISCLOSURE REQUIRED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. PART V, LINE 4: THE LAND STEWARDSHIP ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ONGOING OPERATING ACTIVITIES FOR ROUTINE AND EMERGENCY MANAGEMENT ACTIVITIES ON PROPERTIES OWNED BY THE LAND TRUST. THE NEW OTTER MARSH ENDOWMENT IS INVESTED TO GENERATE INCOME TO SUPPORT ANNUAL MAINTENANCE WORK ON THE LAND TRUST'S 150 ACRES MITIGATION PROPERTY AS REQUIRED BY STATE AND FEDERAL REGULATORY AGENCIES. PART X, LINE 2: THE LAND TRUST IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE LAND TRUST WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME SUCH AS INTEREST RECEIVED FROM SOURCES OTHER THAN DIRECTLY FROM ITS SUPPORTERS. THE LAND TRUST HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE LAND TRUST ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WHILE THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GENERALLY, THE COMPANY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECOVERED LOSS ON UNCOLLECTIBLE PROMISE TO GIVE 100,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECOVERED LOSS ON UNCOLLECTIBLE PROMISE TO GIVE 100,000. ANNUAL BENEFIT 346540 346540 22580 32075 27676 STAY AT HOME 52625 52625 14170 2978 399165 399165 22580 46245 30654 99479 299686 X X X 0 0 0 0 0 0 0 0 0 KENNETH GRUDENS EXECUTIVE DIRECTOR 126634 0 0 0 0 0 4050 0 25096 0 155780 0 0 0 X 5 113842 NYSE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 KATE MOOR AND PETER MOOR - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B THE CPA AUDITOR SELECTED BY THE FINANCE COMMITTEE PREPARES THE FORM 990 UPON THE COMPLETION OF THE ORGANIZATION'S FISCAL YEAR. THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 FOR POTENTIAL ERRORS OR OMISSIONS AND THE RETURN IS REVISED AS NECESSARY BY THE CPA. THE RETURN IS THEN SENT TO THE FINANCE COMMITTEE FOR ITS REVIEW. THE FINANCE COMMITTEE ALSO PROVIDES A COPY TO THE BOD FOR REVIEW PRIOR TO SUBMITTAL TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST DISCLOSURE AND CONFIDENTIALITY STATEMENT. THE BOARD CHAIRMAN AND EXECUTIVE DIRECTOR MONITOR AND ENFORCE THE CONFLICTS POLICY THROUGH REVIEW OF THESE STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIRPERSON AND EXECUTIVE COMMITTEE REVIEW REGIONAL AND NATIONAL SALARIES FOR OTHER NON PROFIT ORGANIZATIONS AND MORE SPECIFICALLY OTHER LAND TRUSTS TO DETERMINE AN APPROPRIATE SALARY FOR THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.