2024-11-08T10:19:25-06:00 2023-12-31 581259406 AVALON FINANCIAL ADVISORS LLC 133 LUCKIE STREET ATLANTA GA 30303 990 2023-01-01 851700153 TURNER INSTITUTE OF ECOAGRICULTURE INC C/O CHRISTINE HUNG TURN 4042908544 133 LUCKIE ST NW ATLANTA GA 30303 DAVID K WITHERS TREASURER 4045223141 2024-11-08 1 0 CHRISTINE S HUNG P00002737 4042908544 2023 2024-10-15 13:58:12Z RE TURNER 133 LUCKIE ST NW ATLANTA GA 30303 2169784 0 X HTTPS://TURNERECOAGRICULTURE.ORG/ X 2020 NE SEE SCHEDULE O 6 6 13 0 0 0 700930 50000 3279442 2119749 0 35 0 0 3980372 2169784 40000 529223 0 0 536986 236328 0 0 0 3055325 2084093 3632311 2849644 348061 -679860 75774159 75003748 493155 402604 75281004 74601144 X INSTITUTE'S MISSION IS TO RESEARCH, DEVELOP, PRACTICE, AND DISSEMINATE SUSTAINABLE STRATEGIES AND TECHNIQUES FOR CONSERVING ECOSYSTEMS, AGRICULTURE, AND RURAL COMMUNITIES. INSTITUTE WILL ACHIEVE THIS MISSION BY USING ITS LIVESTOCK, LAND, SCALE, AND BIOLOGICAL DIVERSITY TO RESEARCH AND DEMONSTRATE HOW RANCHING OPERATIONS CAN MEET ECONOMIC AND PRODUCTION OBJECTIVES WHILE PROTECTING AND ENHANCING NATURAL RESOURCE AND CONSERVATION VALUES OF LARGE LANDSCAPES. IN A BROAD SENSE THIS CONCEPT CAN BE REFERRED TO AS ECOAGRICULTURE, AN EMERGING AREA OF SCIENTIFIC STUDY REGARDING HOW SUSTAINABLE AGRICULTURE AND RANCHING CAN BE CONDUCTED ACROSS DIVERSE LANDSCAPES WHILE MAINTAINING ECOSYSTEM SERVICES AND INTEGRITY, AND CONTRIBUTING TOWARDS SOLUTIONS FOR LOCAL AND GLOBAL ISSUES (E.G., CLIMATE CHANGE, NATIVE SPECIES AND HABITAT LOSS, ENVIRONMENTAL CONTAMINATION, WATER DEPLETION, FOOD PRODUCTION, AND RURAL ECONOMIES) RATHER THAN EXACERBATING THEM. 0 0 2611174 529223 2119749 AGRICULTURAL RESEARCH IN I) BISON LIVESTOCK PRODUCTION AND PERFORMANCE II) NATIVE SPECIES CONSERVATION, RESTORATION AND MANAGEMENT, AND III) ECOSYSTEM AND LANDSCAPE STUDIES. THE MAIN RESEARCH FOCUS AREA RELATES TO THE PRACTICE OF BISON RANCHING CONDUCTED IN ECONOMICALLY SUSTAINABLE AND ECOLOGICALLY SENSITIVE MANNER WHILE PROMOTING THE CONSERVATION OF NATIVE SPECIES AND HABITATS. THERE ARE SIGNIFICANT RESEARCH NEEDS IN AREAS OF BISON PHYSIOLOGY, HEALTH, PRODUCTIVITY, FEEDING, MEAT QUALITY AND NUTRITION, GENETICS AND BREEDING, HUSBANDRY AND HANDLING, SOCIAL STRUCTURE AND COMMUNICATION, NATIONAL AND NATIVE PEOPLES HERITAGE, ENVIRONMENTAL IMPACTS OF BISON, ROLE OF GRAZING IN MAINTAINING NATIVE ECOSYSTEMS AND ECOSYSTEMS SERVICES, AND THE RESPONSE TO WILDLIFE TO BISON GRAZING.1. GRANT -$11,000 - SEASONAL AND DIETARY HEAT FLUX OF BISON (BISON BISON) IN THE NORTHERN GREAT PLAINS. THERMAL HEAT FLUX IS AN INDICATOR OF METABOLIC ACTIVITY FOR MAMMALS, INCLUDING BISON AND BEEF CATTLE. BISON EXHIBIT WIDE SEASONAL DIFFERENCES IN METABOLIC RATES RESULTING IN BODY MASS DECLINE OF APPROXIMATELY 10-15% THROUGH THE WINTER SEASON (I.E., 'WINTER SLUMP'), YET CATTLE MAINTAIN A HIGHER METABOLIC RATE THROUGH WINTER WITH MINIMAL BODY MASS CHANGE. WE WILL USE REMOTELY SENSED THERMAL IMAGERY OF BISON TO RESOLVE HEAT FLUX DIFFERENTIALS GENERATED FROM SEASONAL ADAPTATIONS AND FROM DIETARY TREATMENT DIFFERENCES. 2. GRANT - $11,000 - DIFFERENCES IN FEMALE AND BULL BISON BEHAVIOR AND RESOURCE SELECTION WITHIN A SANDHILLS MIXED-GRASS PRAIRIE. QUANTIFYING GRAZING BEHAVIOR AND LOCATIONS OF FREE RANGING ANIMALS CAN BE DIFFICULT, ESPECIALLY ON EXTENSIVE RANGELANDS. REMOTE TRACKING WITH GPS TECHNOLOGY HAS TREMENDOUS POTENTIAL TO STUDY BISON GRAZING SELECTION AND USE PATTERNS ON THE LANDSCAPE. UNDERSTANDING SPATIAL VARIABILITY OF BISON GRAZING PATTERNS WITHIN PASTURES AND SEASONAL SHIFTS IN SELECTION CAN HELP BETTER DEVELOP GRAZING STRATEGIES UNIQUE TO BISON PRODUCERS TO IMPROVE RANGELAND HEALTH AND ANIMAL PRODUCTION.3. GRANT -$102,525 - INFLUENCE OF FINISHING SYSTEM AND FINISHING LOCATION ON THE CARCASS TRAITS, SENSORY ATTRIBUTES, AND PHYTOCHEMICAL RICHNESS OF BISON MEAT. RECENT WORK BY THE INSTITUTE DEMONSTRATED THAT PASTURE-FINISHED BISON CONCENTRATED HIGHER LEVELS OF COMPOUNDS CONSIDERED FAVORABLE FOR HUMAN HEALTH IN THEIR MEAT WHEN COMPARED TO PEN-FINISHED ANIMALS. PASTURE-FINISHED BISON ALSO APPEARED TO HAVE BETTER METABOLIC HEALTH THAN PEN-FINISHED BISON. ADAPTIVE GRAZING OF BISON ON RANGELANDS HAS THE POTENTIAL TO BE REGENERATIVE AND PRODUCE POSITIVE ECOSYSTEM EFFECTS. 4. GRANT - $71,560 - MANAGEMENT OF NEBRASKA SANDHILLS WET MEADOWS: IMPACTS ON SOIL HEALTH AND BIOTIC COMMUNITIES. THE NEBRASKA SANDHILLS ARE CONSIDERED THE LARGEST GRASS-STABILIZED DUNE SYSTEM IN THE WESTERN HEMISPHERE. A UNIQUE FEATURE OF THESE GRASSLANDS IS THE VARIETY OF WETLAND SYSTEMS (E.G., DEPRESSIONS, SHALLOW LAKES, FENS, AND WET MEADOWS) INTERSPERSED THROUGHOUT VALLEY BOTTOMS BETWEEN DUNE FORMATIONS. ALTHOUGH THESE WETLANDS OCCUPY APPROXIMATELY 10% OF THE LAND AREA IN THE SANDHILLS, THEY ARE CRITICAL RESOURCES THAT PROVIDE IMPORTANT ECOSYSTEM SERVICES SUCH AS FLOOD ATTENUATION, GROUNDWATER RECHARGE AND DISCHARGE, WATER FILTRATION AND STORAGE, CARBON STORAGE, FORAGE PRODUCTION FOR LIVESTOCK, AND HABITAT FOR A WIDE DIVERSITY OF PLANT AND ANIMAL SPECIES, THE INSTITUTE IS INTERESTED IN RESTORING WET MEADOW SYSTEMS WHERE PRACTICABLE. WITHOUT A CLEARER UNDERSTANDING OF THESE RELATIONSHIPS, IT IS DIFFICULT TO ASSESS THE CONDITION OF WET MEADOW RESTORATIONS AS WELL AS SET ACHIEVABLE TARGETS FOR SUCCESSFUL WET MEADOW RESTORATIONS AND GUIDE FUTURE MANAGEMENT AND RESTORATION STRATEGIES FOR WET MEADOWS.5. GRANT - $58,455 - EVALUATION OF COUGAR PREDATION AND BEAR KLEPTOPARASITISM ON VERMEJO, NEW MEXICO. UNDERSTANDING LARGE PREDATOR POPULATIONS AND THEIR ROLE IN REGULATING ELK (AND OTHER UNGULATE) POPULATIONS IS AN IMPORTANT, BUT RELATIVELY UNEXPLORED QUESTION AT VERMEJO. BLACK BEAR PREDATION CAN BE A MAJOR SOURCE OF MORTALITY ON ELK CALVES. SIMILARLY, COUGARS, ESPECIALLY MALES, SELECT FOR ELK CALVES DURING SUMMER MONTHS. BLACK BEARS MAY BENEFIT FROM COUGAR KILLS THROUGH KLEPTOPARASITISM, THEREBY NEGATIVELY AFFECTING COUGARS. THE INSTITUTE IS UNDERTAKING THIS STUDY TO DOCUMENT COUGAR PREY SELECTION ON VERMEJO AND THE INFLUENCE OF BEAR KLEPTOPARASITISM ON FREQUENCY AND VOLUME OF COUGAR PREY. THIS INFORMATION WILL PROVIDE INSIGHTS ON THE MAGNITUDE OF ELK AND MULE DEER KILLED BY COUGARS ANNUALLY AND INFORM FUTURE WILDLIFE AND RANGE MANAGEMENT DECISIONS.6. GRANT - $54,000 - MOVEMENT AND HABITAT USE OF REINTRODUCED BOLSON TORTOISES IN SOUTHERN NEW MEXICO. THE BOLSON TORTOISE IS THE LARGEST AND RAREST OF THE SIX GOPHERUS SPECIES NATIVE TO NORTH AMERICA. TODAY, HOWEVER, FEWER THAN 2,500 INDIVIDUALS REMAIN IN THE WILD, ALL OF WHICH ARE RESTRICTED TO DISCONTINUOUS BASINS IN THE MAPIM SUB-PROVINCE OF NORTH-CENTRAL MEXICO, REPRESENTING >90% EXTIRPATION FROM THEIR PLEISTOCENE RANGE. WE WILL CONDUCT A HABITAT SELECTION STUDY AT MULTIPLE SPATIAL SCALES THAT FOCUSES ON JUVENILE TORTOISES AT THE TRANSLOCATION SITE. ADDITIONALLY, WE WILL COMPARE HOME RANGES AND MOVEMENT RATES TO EVALUATE THE EFFECTS OF RELEASE TIMING ON SETTLEMENT PATTERNS. THIS WORK WILL PROVIDE VITAL INFORMATION FOR REESTABLISHING BOLSON TORTOISE POPULATIONS THROUGHOUT THE CHIHUAHUAN DESERT.7. GRANT - $61,540 - POPULATION DYNAMICS AND LIFE HISTORY CHARACTERISTICS OF RIO GRANDE CUTTHROAT TROUT (RGCT) IN THE UPPER RIO COSTILLA WATERSHED, NEW MEXICO TO RESTORE RIO GRANDE CUTTHROAT TROUT NATURAL RESOURCE MANAGEMENT AGENCIES HAVE INSTITUTED VARIOUS CONSERVATION EFFORTS INCLUDING HABITAT RESTORATIONS, SPECIES REINTRODUCTIONS, AND REMOVAL OF NONNATIVE FISH. CONSERVATION QUESTIONS REMAIN IN THE VALUE OF HIGH MOUNTAIN LAKES. RIO GRANDE CUTTHROAT TROUT HAVE BEEN STOCKED INTO PREVIOUSLY FISH-LESS LENTIC SYSTEMS THROUGHOUT THEIR DISTRIBUTION. UNFORTUNATELY, BASELINE POPULATION DEMOGRAPHICS AND DYNAMICS DATA FOR LENTIC POPULATIONS ARE LARGELY LACKING. THESE DATA ARE NECESSARY FOR UNDERSTANDING HOW LENTIC POPULATIONS FUNCTION AND FOR GUIDING MANAGEMENT ACTIONS. FURTHERMORE, POPULATION-LEVEL DATA CAN HELP TO IDENTIFY POTENTIAL THREATS (E.G., UNSUITABLE HABITAT, OVEREXPLOITATION) TO THE PERSISTENCE OF THESE CRITICALLY IMPORTANT POPULATIONS.8. GRANT - $28,132 - SMALL MAMMAL COMMUNITY WITHIN A RESTORED BLOWOUT PENSTEMON (PENSTEMON HAYDENII) HABITAT. BLOWOUT PENSTEMON IS CONSIDERED AN ENDEMIC, SUCCESSIONAL SPECIES FOUND ONLY IN AND AROUND SAND BLOWOUTS IN WESTERN NEBRASKA AND EASTERN WYOMING. HISTORICALLY, BLOWOUT PENSTEMON WAS COMMON ACROSS THE NEBRASKA SANDHILLS, BUT IN 1987 THE SPECIES WAS LISTED AS ENDANGERED SPECIES AND IS CURRENTLY KNOWN AS THE "RAREST SPECIES NATIVE TO THE GREAT PLAINS REGION". TODAY, ONLY A FEW SMALL POPULATIONS REMAIN, PRIMARILY DUE TO SAND DUNE STABILITY WHICH IS LIKELY THE RESULT OF CURRENT MOISTURE PATTERNS AND MODERN GRAZING PATTERNS IN THE SANDHILLS. THUS, RESTORATION AND CONSERVATION OF THIS PENSTEMON SPECIES REQUIRES DEVELOPMENT OF SUITABLE HABITAT BY MANAGING (E.G., GRAZING, MECHANICAL, ETC.) FOR DISTURBANCE THAT CREATES BARE AND BLOWING SAND. THE INSTITUTE IS CONDUCTING THIS PROJECT TO MEASURE THE POTENTIAL IMPACTS OF CREATING SMALL SCALE, ISOLATED BLOWOUT HABITATS ON THE SMALL MAMMAL COMMUNITY.9. GRANT - $100,000 SOUTH DAKOTA STATE UNIVERSITY BISON CENTER OF EXCELLENCE. THE INSTITUTE PROVIDED FUNDING TO SOUTH DAKOTA STATE UNIVERSITY'S BISON CENTER OF EXCELLENCE TO SUPPORT A BISON FOCUSED RESEARCH AND TEACHING FACULTY POSITION. SEE SCHEDULE O SEE SCHEDULE O 2611174 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 13 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 1 0 0 0 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NE X MEG BEAR 4042735843 133 LUCKIE ST NW ATLANTA GA 30303 X RE TURNER III BOARD CHAIR/DIRECTOR 1.00 X X 0 0 0 LAURA TURNER SEYDEL DIRECTOR 1.00 X 0 0 0 ROBERT EDWARD TURNER IV DIRECTOR 1.00 X 0 0 0 RHETT LEE TURNER DIRECTOR 1.00 X 0 0 0 REED BEAUREGARD TURNER DIRECTOR 1.00 X 0 0 0 SARA JEAN TURNER GARLINGTON DIRECTOR 1.00 X 0 0 0 JOHN RUTHERFORD SEYDEL III DIRECTOR 1.00 X 0 0 0 FLORENCE VASSER SEYDEL DIRECTOR 1.00 X 0 0 0 LE SEYDEL DIRECTOR 1.00 X 0 0 0 S TAYLOR GLOVER PRESIDENT 1.00 X 0 0 0 DAVID K WITHERS TREASURER 1.00 X 0 0 0 JEREMY BUCHANAN VICE-PRESIDENT 1.00 X 0 0 0 J RUTHERFORD SEYDEL II SECRETARY 1.00 X 0 0 0 MARK KOSSLER VICE-PRESIDENT 1.00 X 0 0 0 DEBORAH MASTERSON ASSISTANT SECRETARY 1.00 X 0 0 0 0 0 0 2 0 0 0 DJURIC SPRATT PA 191 PEACHTREE STREET NE 4400 ATLANTA GA 30303 LEGAL 100784 1 50000 50000 BISON SALES 112900 2119749 2119749 2119749 35 35 2169784 2119749 0 35 529223 529223 236328 236328 100785 100785 35890 35890 7874 7874 6057 6057 8855 8855 5000 5000 239446 239446 82805 82805 COST OF ANIMALS 1519492 1519492 FREIGHT EXPENSE 44335 44335 TOOLS & SUPPLIES 18456 18456 LOSS ON DISPOSAL 6721 6721 8377 4299 4078 2849644 2611174 238470 0 1521587 826091 68851 55158 2380018 2315733 72248318 495124 71751576 71753194 52127 53572 75774159 75003748 493155 402604 493155 402604 X 0 0 0 0 75281004 74601144 75281004 74601144 75774159 75003748 -679860 0 X 0 1 X 1 0 X SOUTH DAKOTA STATE UNIVERSITY BROOKINGS SD OKLAHOMA STATE UNIVERSITY STILLWATER OK NEW MEXICO STATE UNIVERSITY LAS CRUCES NM SCHEDULE A, PART I, LINE 9 THE INSTITUTE IS AN AGRICULTURAL RESEARCH ORGANIZATION DIRECTLY ENGAGED IN THE ACTIVE CONDUCT OF AGRICULTURAL RESEARCH IN CONJUNCTION WITH A LAND GRANT COLLEGE OR UNIVERSITY. THE INSTITUTE HAS SATISFIED AN AGRICULTURAL RESEARCH ORGANIZATION'S MATHEMATICAL TEST BY DEVOTING MORE THAN HALF OF ITS ASSETS TO THE CONTINUOUS ACTIVE CONDUCT OF AGRICULTURAL RESEARCH. THE INSTITUTE USES 100% OF ITS ASSETS FOR THE CONTINUOUS ACTIVE CONDUCT OF AGRICULTURAL RESEARCH. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68235000 68235000 402457 402457 363841 363841 952367 495124 457243 2294653 2294653 71753194 2169749 0 2169749 35 35 2169784 2849609 0 2849609 35 35 2849644 PART XI, LINE 4B - OTHER ADJUSTMENTS: INTEREST INCOME PART XII, LINE 4B - OTHER ADJUSTMENTS: INTEREST INCOME 1 SOUTH DAKOTA STATE UNIVERSITY FOUNDATION 815 MEDARY AVE BROOKINGS SD 57006 460273801 501(C)(3) 124525 0 FMV TO FURTHER THE CONTINUOUS ACTIVE CONDUCT OF SCIENTIFIC & AGRICULTURAL RESEARCH. OKLAHOMA STATE UNIVERSITY 107 WHITEHURST STILLWATER OK 74078 731383996 501(C)(3) 130015 0 FMV TO FURTHER THE CONTINUOUS ACTIVE CONDUCT OF SCIENTIFIC & AGRICULTURAL RESEARCH. NEW MEXICO STATE UNIVERSITY 1780 E UNIVERSITY AVE LAS CRUCES NM 88003 856000401 501(C)(3) 115540 0 FMV TO FURTHER THE CONTINUOUS ACTIVE CONDUCT OF SCIENTIFIC & AGRICULTURAL RESEARCH. UNIVERSITY OF NEBRASKA AT KEARNEY 2504-9TH AVENUE KEARNEY NE 68849 470049123 501(C)(3) 28132 0 FMV TO FURTHER THE CONTINUOUS ACTIVE CONDUCT OF SCIENTIFIC & AGRICULTURAL RESEARCH. SOUTH DAKOTA STATE UNIVERSITY FOUNDATION 815 MEDARY AVE BROOKINGS SD 57006 460273801 501(C)(3) 100000 0 FMV TO FURTHER THE CONTINUOUS ACTIVE CONDUCT OF SCIENTIFIC & AGRICULTURAL RESEARCH. AMERICAN LION SPECIALISTS LLC PO BOX 2219 CAMP VERDE AZ 86322 852485445 13600 0 FMV TO FURTHER THE CONTINUOUS ACTIVE CONDUCT OF SCIENTIFIC & AGRICULTURAL RESEARCH. PART I, LINE 2 SRP - DEER CREEK LLC SINGLE MEMBER LLC OWNED BY DISQUALIFIED PERSON 187388 CUSTOM FEEDING TO BISON 0 SRP - BLUE CREEK LLC SINGLE MEMBER LLC OWNED BY DISQUALIFIED PERSON 128351 CUSTOM FEEDING TO BISON 0 SCHEDULE L, PART IV, COLUMN (D) SANDHILLS RANCH PROPERTIES - DEER CREEK, LLC AND SANDHILLS RANCH PROPERTIES - BLUE CREEK, LLC ARE BOTH WHOLLY-OWNED BY BOARD CHAIR AND DISQUALIFIED PERSON, R.E. TURNER. THE INSTITUTE HAS ENTERED INTO A CONTRACT WITH BOTH OF THESE ENTITIES TO CUSTOM FEED BISON, WHERE THE INSTITUTE RETAINS OWNERSHIP OF THE ANIMALS BUT PAYS A FEEDLOT (BOTH SANDHILLS RANCH PROPERTIES - DEER CREEK, LLC AND SANDHILLS RANCH PROPERTIES - BLUE CREEK, LLC) FOR CARE AND FEEDING OF THE BISON FOR BOTH FEEDSTOCK AND YARDAGE FEES. THE EXPENSES ARE CHARGED AT A FAIR MARKET PRICE EQUAL TO WHAT COMMERCIAL FEEDLOTS CHARGE. PRICING OF ALL FEED PRODUCTS ARE ALL PRICED AT COMPARABLE TO LOCAL MARKET VALUES WITH MARKET PRICING BEING ADJUSTED AT THE BEGINNING OF EACH FEEDING PERIOD. SUCH COMMODITY PRICING IS SYNTHESIZED INTO A COST PER HEAD PER DAY. MONTH TO MONTH ADJUSTMENTS OF FEED COSTS/COST PER HEAD PER DAY ARE DEPENDENT ON CHANGING MARKET CONDITIONS. THE INSTITUTE HAS SPECIFICALLY CHOSEN TO USE THE FEEDLOTS AT SANDHILLS RANCH PROPERTIES-MCGINLEY, LLC AND SANDHILLS RANCH PROPERTIES - BLUE CREEK, LLC AS THESE FACIILTIES HAVE SIGNFICANTLY REDUCED DEATH LOSS OF ANIMALS TO LESS THAN 1%. COMMERCIAL FEEDLOTS COMMONLY HAVE DEATH LOSS OF ANIMALS IN EXCESS OF 10%. THESE ADVANCEMENTS IN BISON FEEDING PROTOCOLS VIA RESEARCH AND EXPERIENCE HAVE LED TO POSITIVE CHANGES THROUGHOUT THE INDUSTRY. TOTAL COSTS PAID TO SRP - DEER CREEK, LLC IN 2023 WERE $187,388. TOTAL COSTS PAID TO SRP - BLUE CREEK, LLC IN 2023 WERE $128,351. FORM 990, PART I, LINE 1 THE INSTITUTE'S MISSION IS TO RESEARCH, DEVELOP, PRACTICE, AND DISSEMINATE SUSTAINABLE STRATEGIES AND TECHNIQUES FOR CONSERVING ECOSYSTEMS, AGRICULTURE, AND RURAL COMMUNITIES. THE INSTITUTE WILL ACHIEVE THIS MISSION BY USING ITS LIVESTOCK, LAND, SCALE, AND BIOLOGICAL DIVERSITY TO RESEARCH AND DEMONSTRATE HOW RANCHING OPERATIONS CAN MEET ECONOMIC AND PRODUCTION OBJECTIVES WHILE PROTECTING AND ENHANCING NATURAL RESOURCE AND CONSERVATION VALUES OF LARGE LANDSCAPES. IN A BROAD SENSE THIS CONCEPT CAN BE REFERRED TO AS ECOAGRICULTURE, AN EMERGING AREA OF SCIENTIFIC STUDY REGARDING HOW SUSTAINABLE AGRICULTURE AND RANCHING CAN BE CONDUCTED ACROSS DIVERSE LANDSCAPES WHILE MAINTAINING ECOSYSTEM SERVICES AND INTEGRITY, AND CONTRIBUTING TOWARDS SOLUTIONS FOR LOCAL AND GLOBAL ISSUES (E.G., CLIMATE CHANGE, NATIVE SPECIES AND HABITAT LOSS, ENVIRONMENTAL CONTAMINATION, WATER DEPLETION, FOOD PRODUCTION, AND RURAL ECONOMIES) RATHER THAN EXACERBATING THEM. THE INSTITUTE IS CLASSIFIED AS AN AGRICULTURAL RESEARCH ORGANIZATION AND, AS SUCH, IS PRIMARILY ENGAGED IN THE CONTINUOUS ACTIVE CONDUCT OF AGRICULTURAL RESEARCH IN CONJUNCTION WITH LAND GRANT COLLEGES OR UNIVERSITIES OR NON-LAND GRANT COLLEGES OF AGRICULTURE WITHIN THE MEANING OF SECTION 170(B)(1)(A)(IX) OF THE INTERNAL REVENUE CODE OF 1986. THE MISSION OF THE INSTITUTE, AS STATED IN ITS FORM 1023, IS TO RESEARCH, DEVELOP, PRACTICE AND DISSEMINATE SUSTAINABLE STRATEGIES AND TECHNIQUES FOR CONSERVING ECOSYSTEMS, AGRICULTURE, AND RURAL COMMUNITIES. THE INSTITUTE'S CURRENT AND PLANNED CHARITABLE ACTIVITIES INCLUDE SERVING AS A MODEL RESEARCH ORGANIZATION ADVANCING THE PRACTICE OF ECOAGRICULTURE AND CONSERVATION MANAGEMENT; CONDUCTING AND PROMOTING RESEARCH AND EDUCATION WITH RESPECT TO SUSTAINABLE LAND AND WATER USE; AND USING SCIENTIFIC RESEARCH AND INNOVATIVE MANAGEMENT TO UNDERSTAND AND IMPROVE THE PRODUCTIVITY OF RANGELANDS FOR WILDLIFE DIVERSITY, WATER CONSERVATION, AND LIVESTOCK HEALTH AND PRODUCTION. THESE ACTIVITIES WERE REPORTED AS INTENDED ACTIVITIES OF THE INSTITUTE ON ITS FORM 1023. IN FURTHERANCE OF ITS CHARITABLE MISSION AND ITS CHARITABLE ACTIVITY OF SERVING AS A MODEL RESEARCH ORGANIZATION ADVANCING THE PRACTICE OF ECOAGRICULTURE AND CONSERVATION MANAGEMENT, THE INSTITUTE HAS ADOPTED CERTAIN RULES IN ITS GOVERNING DOCUMENTS DESIGNED TO ENSURE THAT THE LAND OWNED BY THE INSTITUTE IS MANAGED IN AN ECOLOGICALLY-SENSITIVE MANNER (COLLECTIVELY THE "LAND MANAGEMENT RULES"). THE INSTITUTE HAS PARTNERED WITH THE NATURE CONSERVANCY, AN ORGANIZATION WITH EXTENSIVE CONSERVATION EXPERTISE THAT IS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS A PUBLIC CHARITY, TO SERVE AS A "CONSERVATION GUARDIAN." THE CONSERVATION GUARDIAN OVERSEES THE IMPLEMENTATION OF AND ADHERENCE TO THE LAND MANAGEMENT RULES AND PROVIDES ADVICE AND GUIDANCE TO THE INSTITUTE ON ITS CONSERVATION EFFORTS. THE LAND MANAGEMENT RULES REQUIRE THE INSTITUTE TO SATISFY CERTAIN CRITERIA, ADHERE TO CERTAIN PARAMETERS, AND/OR SEEK THE CONSENT OR APPROVAL OF THE CONSERVATION GUARDIAN BEFORE TAKING CERTAIN ACTIONS RELATING TO LAND OWNED BY THE INSTITUTE. FOR EXAMPLE, ALTERING NATURAL SURFACE WATER FLOWS OR CLEAR CUTTING A FOREST MAY REQUIRES THE CONSENT OF THE CONSERVATION GUARDIAN IF SUCH ACTIONS ARE REASONABLY ANTICIPATED TO HAVE CERTAIN ADVERSE ECOLOGICAL IMPACTS. FORM 990, PART VI, SECTION A, LINE 1A IN 2023, THE NINE MEMBERS OF THE BOARD OF DIRECTORS WERE R.E. TURNER, III, HIS FIVE CHILDREN, AND TWO OF HIS GRANDCHILDREN. WHILE R.E. TURNER, III IS A MEMBER OF THE BOARD OF DIRECTORS, THERE ARE SIX VOTES ELIGIBLE TO BE CAST BY THE BOARD OF DIRECTORS, REGARDLESS OF THE NUMBER OF DIRECTORS. R.E. TURNER, III IS ENTITLED TO ONE VOTE. THE FAMILY LINE OF EACH CHILD OF R.E. TURNER, III (EACH A "FAMILY LINE") IS ENTITLED TO ONE VOTE. THE VOTE OF EACH FAMILY LINE MAY BE CAST BY A MAJORITY OF THE DIRECTORS WHO ARE MEMBERS OF SUCH FAMILY LINE. R.E. TURNER, III'S GRANDCHILDREN WHO WERE DIRECTORS ARE MEMBERS OF THE SAME FAMILY LINE. ACCORDINGLY, THE VOTE OF ONE FAMILY LINE WAS EXERCISABLE BY MAJORITY VOTE AND THE VOTE OF THE OTHER FOUR FAMILY LINES WERE EXERCISABLE BY EACH CHILD OF R.E. TURNER, III. WHEN R.E. TURNER, III IS NO LONGER A MEMBER OF THE BOARD OF DIRECTORS, THERE WILL BE FIVE VOTES ELIGIBLE TO BE CAST BY THE BOARD OF DIRECTORS: ONE BY EACH FAMILY LINE. A MAJORITY OF THE MEMBERS OF EACH FAMILY LINE WILL CONTINUE TO HAVE AUTHORITY TO EXERCISE SUCH FAMILY LINE'S VOTE. R.E. TURNER, III'S SON, REED BEAUREGARD TURNER, HAS EXTENSIVE EXPERIENCE WITH THE MANAGEMENT AND OPERATIONS OF THE PROPERTIES THAT ARE EXPECTED TO BE CONTRIBUTED TO THE INSTITUTE. IN RECOGNITION OF THAT EXPERIENCE AND FOR REASONS OF EFFICIENCY AND ADMINISTRATIVE CONVENIENCE, REED BEAUREGARD TURNER HAS BEEN NAMED AS THE MANAGING DIRECTOR OF THE INSTITUTE. ADDITIONALLY, THE AUTHORITY TO MAKE CERTAIN DAY-TO-DAY DECISIONS HAS BEEN VESTED IN THE MANAGING DIRECTOR, PROVIDED THAT THE MANAGING DIRECTOR RECEIVES THE CONSENT OF EITHER R.E. TURNER, III, IF HE IS THEN SERVING AS A MEMBER OF THE BOARD OF DIRECTORS, OR AT LEAST ONE FAMILY LINE OF WHICH THE MANAGING DIRECTOR IS NOT A MEMBER. THESE DECISIONS INCLUDE (1) THE USE, MANAGEMENT, AND OPERATION OF THE PROPERTIES OWNED BY THE INSTITUTE, INCLUDING WITHOUT LIMITATION, BUDGET AND PERSONNEL DECISIONS, AND (2) THE IMPLEMENTATION OF THE LAND MANAGEMENT RULES (DISCUSSED IN THE BACKGROUND EXPLANATION ABOVE). ONLY MEMBERS OF THE BOARD OF DIRECTORS ARE ELIGIBLE TO SERVE AS MANAGING DIRECTOR. FORM 990, PART VI, SECTION A, LINE 2 LAURA SEYDEL AND J. RUTHERFORD SEYDEL II ARE SPOUSES AND THEIR CHILDREN ARE JOHN R. SEYDEL, III, L.E. SEYDEL AND FLORENCE VASSER SEYDEL. R.E. TURNER III'S CHILDREN ARE REED B. TURNER, RHETT L. TURNER, LAURA T. SEYDEL, SARA JEAN GARLINGTON & ROBERT E. TURNER IV. FORM 990, PART VI, SECTION A, LINE 4 BYLAWS. THE INSTITUTE AMENDED AND RESTATED ITS BYLAWS IN 2023, MAKING THE FOLLOWING SIGNIFICANT CHANGES: CHARITABLE PURPOSES. CONSISTENT WITH THE INSTITUTE'S CLASSIFICATION AS AN AGRICULTURAL RESEARCH ORGANIZATION AND WHAT WAS REPORTED ON THE INSTITUTE'S FORM 1023, A STATEMENT WAS ADDED ACKNOWLEDGING THAT THE INSTITUTE WILL BE PRIMARILY ENGAGED IN THE CONTINUOUS ACTIVE CONDUCT OF AGRICULTURAL RESEARCH IN CONJUNCTION WITH LAND GRANT COLLEGES OR UNIVERSITIES OR NON-LAND GRANT COLLEGES OF AGRICULTURE WITHIN THE MEANING OF SECTION 170(B)(1)(A)(IX) OF THE INTERNAL REVENUE CODE OF 1986. MISSION. THE INSTITUTE'S MISSION, TO RESEARCH, DEVELOP, PRACTICE AND DISSEMINATE SUSTAINABLE STRATEGIES AND TECHNIQUES FOR CONSERVING ECOSYSTEMS, AGRICULTURE, AND RURAL COMMUNITIES, IS NOW STATED IN THE BYLAWS. THE BYLAWS ALSO NOW INCLUDE A LIST OF ACTIVITIES THE INSTITUTE CONDUCTS OR PLANS TO CONDUCT IN FURTHERANCE OF ITS MISSION AND ITS CLASSIFICATION AS AN AGRICULTURAL RESEARCH ORGANIZATION, SOME OF WHICH ARE LISTED IN THE BACKGROUND EXPLANATION ABOVE. THE ACTIVITIES NOW INCLUDED IN THE BYLAWS WERE REPORTED AS INTENDED ACTIVITIES OF THE INSTITUTE ON ITS FORM 1023. LAND MANAGEMENT RULES AND ROLE OF CONSERVATION GUARDIAN. THE AMENDED AND RESTATED BYLAWS CONTAIN THE LAND MANAGEMENT RULES AND CREATE THE ROLE OF THE CONSERVATION GUARDIAN TO OVERSEE THE IMPLEMENTATION OF AND ADHERENCE TO THE LAND MANAGEMENT RULES. THE CONSERVATION GUARDIAN IS NOT A MEMBER OF THE BOARD OF DIRECTORS, BUT CERTAIN ACTIONS OF THE BOARD OF DIRECTORS MUST BE APPROVED BY THE CONSERVATION GUARDIAN. THE LAND MANAGEMENT RULES ARE DISCUSSED FURTHER IN THE BACKGROUND EXPLANATION ABOVE. THE NATURE CONSERVANCY, AN ORGANIZATION WITH EXTENSIVE CONSERVATION EXPERTISE THAT IS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CLASSIFIED AS A PUBLIC CHARITY, IS CURRENTLY SERVING AS THE CONSERVATION GUARDIAN. INDEMNIFICATION. THE INSTITUTE IS NOW REQUIRED TO INDEMNIFY AND HOLD THE CONSERVATION GUARDIAN HARMLESS FOR CERTAIN CLAIMS AND EXPENSES INCURRED IN CONNECTION WITH ITS SERVICE AS CONSERVATION GUARDIAN. AUTHORITY OF R.E. TURNER, III. R.E. TURNER, III, IN HIS INDIVIDUAL CAPACITY, NOW HAS THE AUTHORITIES DESCRIBED ABOVE IN THE ANSWER TO PART VI, SECTION A, LINE 3. VOTING REQUIREMENTS. THE VOTING THRESHOLD FOR CERTAIN ACTIONS OF THE BOARD OF DIRECTORS HAS BEEN RAISED FROM A MAJORITY TO THE AFFIRMATIVE VOTE OF TWO-THIRDS (2/3) OF THE VOTES THEN ELIGIBLE TO BE CAST AS AN ACTION OF THE BOARD OF DIRECTORS AND, WITH RESPECT TO A CERTAIN SUBSET OF THOSE ACTIONS, THAT AFFIRMATIVE TWO-THIRDS (2/3) VOTE MUST INCLUDE THE AFFIRMATIVE VOTE OF R.E. TURNER, III IF HE IS THEN SERVING AS A MEMBER OF THE BOARD OF DIRECTORS. FOR EXAMPLE, TRANSFERS OF INTERESTS IN REAL PROPERTY, TRANSFERS OF MINERAL RIGHTS, TRANSFERS OF WATER RIGHTS, TRANSFERS OF NATURAL RESOURCE BENEFITS, THE GRANT OF A MORTGAGE, THE GRANT OF A CONSERVATION EASEMENT, THE PREVENTION OF THE AUTOMATIC RENEWAL OF THE CONSERVATION GUARDIAN'S TERM OF SERVICE, AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS, MERGER, AND DISSOLUTION ALL REQUIRE AN AFFIRMATIVE TWO-THIRDS (2/3) VOTE AND THAT AFFIRMATIVE TWO-THIRDS (2/3) VOTE MUST INCLUDE THE AFFIRMATIVE VOTE OF R.E. TURNER, III IF HE IS THEN SERVING AS A MEMBER OF THE BOARD OF DIRECTORS. MANAGING DIRECTOR. THE BYLAWS NOW PROVIDE FOR A "MANAGING DIRECTOR." ONLY MEMBERS OF THE BOARD OF DIRECTORS ARE ELIGIBLE TO SERVE AS MANAGING DIRECTOR. R.E. TURNER, III'S SON, REED BEAUREGARD TURNER, IS CURRENTLY SERVING AS THE INITIAL MANAGING DIRECTOR AND WILL SERVE UNTIL THE EARLIER TO OCCUR OF HIS DEATH, RESIGNATION, REMOVAL AS DIRECTOR, OR INCAPACITY. THE AUTHORITY OF THE MANAGING DIRECTOR IS DISCUSSED ABOVE IN THE ANSWER TO PART VI, SECTION A, LINE 1A. QUORUM REQUIREMENTS. TWO (2) VOTES ELIGIBLE TO BE CAST AS AN ACTION OF THE BOARD OF DIRECTORS (REDUCED FROM A MAJORITY OF THE VOTES ELIGIBLE TO BE CAST) NOW CONSTITUTES A QUORUM. IF A QUORUM IS PRESENT, THE VOTE OF A MAJORITY OF THE VOTES ELIGIBLE TO BE CAST CONSTITUTES THE ACTION OF THE BOARD OF DIRECTORS UNLESS A GREATER OR MORE SPECIFIC VOTE IS REQUIRED. DISSOLUTION. THE REQUIREMENT THAT THE INSTITUTE GRANT A QUALIFIED CONSERVATION EASEMENT OVER CERTAIN REAL PROPERTY IN CONNECTION WITH ITS DISSOLUTION WAS REMOVED. THE INSTITUTE MUST NOW SATISFY CERTAIN REQUIREMENTS BEFORE TRANSFERRING SUCH REAL PROPERTY, WHETHER IN THE CONTEXT OF DISSOLUTION OR OTHERWISE. GRANTING A QUALIFIED CONSERVATION EASEMENT OVER THE PROPERTY IS ONE METHOD OF SATISFYING SUCH REQUIREMENTS. AMENDMENTS. AMENDMENTS TO THE ARTICLES AND BYLAWS REQUIRE THE WRITTEN CONSENT OF THE CONSERVATION GUARDIAN OF THE INSTITUTE IF R.E. TURNER, III IS NOT THEN SERVING AS A MEMBER OF THE BOARD OF DIRECTORS. PREVIOUSLY, AMENDMENTS TO THE BYLAWS REQUIRED THE CONSENT OF THE THEN SERVING "CONSERVATION GUARDIAN" OF THE TURNER CONSERVATION TRUST (A SEPARATE PRIVATE OPERATING FOUNDATION CREATED BY R.E. TURNER, III), IF THE EFFECT OF SUCH AMENDMENT WAS TO MODIFY THE REQUIREMENT NOTED ABOVE RELATING TO THE GRANT OF QUALIFIED CONSERVATION EASEMENTS IN CONNECTION WITH DISSOLUTION. ARTICLES. THE INSTITUTE AMENDED AND RESTATED ITS ARTICLES OF INCORPORATION IN 2023, MAKING THE FOLLOWING SIGNIFICANT CHANGES: BOARD OF DIRECTORS. CONSISTENT WITH THE PROVISIONS OF THE AMENDED AND RESTATED BYLAWS, CERTAIN AUTHORITY WAS VESTED IN R.E. TURNER, III, INDIVIDUALLY. THIS AUTHORITY IS SUMMARIZED ABOVE IN "AUTHORITY OF R.E. TURNER, III." A REFERENCE WAS ADDED TO THE CREATION OF THE ROLE OF THE CONSERVATION GUARDIAN AND THE AUTHORITY GRANTED TO THE CONSERVATION GUARDIAN UNDER THE AMENDED AND RESTATED BYLAWS. THE AUTHORITY OF THE CONSERVATION GUARDIAN IS DESCRIBED ABOVE. DISSOLUTION. THE REQUIREMENT THAT THE INSTITUTE GRANT A QUALIFIED CONSERVATION EASEMENT OVER CERTAIN REAL PROPERTY IN CONNECTION WITH A DISSOLUTION WAS REMOVED. RULES RELATED TO THE DISSOLUTION OF THE INSTITUTE ARE NOW CONTAINED IN THE AMENDED AND RESTATED BYLAWS AND ARE SUMMARIZED ABOVE. AMENDMENTS. AS WITH THE BYLAWS, AMENDMENTS TO THE ARTICLES NOW REQUIRE THE WRITTEN CONSENT OF THE CONSERVATION GUARDIAN OF THE INSTITUTE IF R.E. TURNER, III IS NOT THEN SERVING AS A MEMBER OF THE BOARD OF DIRECTORS. PREVIOUSLY, AMENDMENTS TO THE ARTICLES REQUIRED THE CONSENT OF THE THEN SERVING "CONSERVATION GUARDIAN" OF THE TURNER CONSERVATION TRUST, IF THE EFFECT OF SUCH AMENDMENT WAS TO MODIFY THE REQUIREMENT NOTED ABOVE RELATING TO THE GRANT OF QUALIFIED CONSERVATION EASEMENTS IN CONNECTION WITH DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7B AS NOTED ABOVE, THE CONSERVATION GUARDIAN OVERSEES THE IMPLEMENTATION OF AND ADHERENCE TO THE LAND MANAGEMENT RULES AND PROVIDES ADVICE AND GUIDANCE TO THE INSTITUTE ON ITS CONSERVATION EFFORTS. CONSISTENT WITH THAT ROLE, THE CONSENT OF THE CONSERVATION GUARDIAN IS REQUIRED WHEN THE INSTITUTE TAKES CERTAIN ACTIONS TO ENSURE THAT THE ACTIONS OF THE INSTITUTE ARE IN COMPLIANCE WITH THE LAND MANAGEMENT RULES. IN ADDITION TO THE ACTIONS DESCRIBED ABOVE WHICH MAY REQUIRE CONSENT, SUCH AS ALTERING NATURAL SURFACE WATER FLOWS AND CLEAR CUTTING A FOREST, CERTAIN GOVERNANCE DECISIONS OF THE BOARD OF DIRECTORS ALSO REQUIRE THE CONSENT OF THE CONSERVATION GUARDIAN. REPRESENTATIVE EXAMPLES OF SUCH GOVERNANCE DECISIONS INCLUDE (1) MERGING THE INSTITUTE INTO ANOTHER ENTITY, (2) AMENDING THE INSTITUTE'S BYLAWS AND/OR ARTICLES OF INCORPORATION (BUT ONLY IF R.E. TURNER, III IS NOT THEN SERVING AS A MEMBER OF THE BOARD OF DIRECTORS), AND (3) TRANSFERRING A PROPERTY TO A THIRD PARTY (UNLESS THE PROPERTY IS SUBJECT TO A QUALIFIED CONSERVATION EASEMENT). FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER/CHIEF FINANCIAL OFFICER CONDUCTED A FULL REVIEW OF THE FORM 990. ALL MEMBERS OF THE GOVERNING BODY RECEIVED A FINAL COPY OF THE FORM 990 VIA EMAIL AND WERE GIVEN A TWO WEEK PERIOD TO REVIEW AND PROVIDE COMMENTS AND QUESTIONS TO THE FORM 990 PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE INSTITUTE'S BYLAWS REQUIRE THAT A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, AS ADOPTED BY THE BOARD, BE FURNISHED TO EACH BOARD MEMBER, OFFICER, AND MEMBER OF A COMMITTEE. THE INSTITUTE PROHIBITS OFFICERS AND COMMITTEE MEMBERS FROM PARTICIPATING OR ENGAGING IN ANY ACTIVITY FOR WHICH A CONFLICT OF INTEREST EXISTS. OFFICERS AND COMMITTEE MEMBERS ALSO GIVE CONSIDERATION TO PERCEIVED CONFLICTS OF INTEREST. BOARD MEMBERS ARE RECUSED FROM DECISIONS OF THE BOARD IN WHICH A CONFLICT OF INTEREST EXISTS. BOARD MEMBERS ALSO GIVE CONSIDERATION TO PERCEIVED CONFLICTS OF INTEREST. BOARD MEMBERS, OFFICERS, AND COMMITTEE MEMBERS ARE REQUIRED TO DISCLOSE TO THE INSTITUTE ANY RELATED PARTY AND ANY REPORTABLE AFFILIATES THAT MAY APPLY FOR, OR OTHERWISE BE CONSIDERED BY THE INSTITUTE, FOR A GRANT OR OTHER FINANCIAL TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE INSTITUTE DID NOT PAY COMPENSATION TO ANY OF ITS BOARD OF DIRECTORS, OFFICERS, OR KEY EMPLOYEES DURING 2023. HOWEVER, THE INSTITUTE'S BOARD OF DIRECTORS MAY RECEIVE REASONABLE COMPENSATION FOR THEIR SERVICES AS SUCH AS DETERMINED AND AUTHORIZED BY THE BOARD OF DIRECTORS, PROVIDED THAT EACH MEMBER OF THE BOARD OF DIRECTORS IS PROHIBITED FROM VOTING ON MATTERS RELATED TO HIS OR HER OWN COMPENSATION AS DIRECTOR. ANY COMPENSATION PAID TO THE MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR SERVICES AS SUCH SHALL BE BASED UPON ATTENDANCE AT MEETINGS OF THE BOARD OF DIRECTORS. OFFICERS AND KEY EMPLOYEES MAY RECEIVE REASONABLE COMPENSATION FOR THEIR SERVICES AS SUCH AS DETERMINED AND AUTHORIZED BY THE BOARD OF DIRECTORS, PROVIDED THAT EACH MEMBER OF THE BOARD OF DIRECTORS IS PROHIBITED FROM VOTING ON MATTERS RELATED TO HIS OR HER OWN COMPENSATION AS AN OFFICER OR KEY EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 18 AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PHONE OR EMAIL REQUEST. THE INSTITUTE'S WEBSITE IS HTTPS://TURNERECOAGRICULTURE.ORG/. FORM 990, PART VI, SECTION A, LINE 3 THE LAND MANAGEMENT RULES REQUIRE THE CONSERVATION GUARDIAN TO CONSENT TO CERTAIN ACTIVITIES THAT WILL OR MAY HAVE CERTAIN ADVERSE ECOLOGICAL EFFECTS. ACTIVITIES THAT MAY REQUIRE CONSENT INCLUDE ALTERING NATURAL SURFACE WATER FLOWS AND CLEAR CUTTING A FOREST. FURTHER, IF THE INSTITUTE VIOLATES THE LAND MANAGEMENT RULES AND SUCH VIOLATION RESULTS IN CERTAIN ECOLOGICAL HARMS, THE CONSERVATION GUARDIAN CAN REQUIRE THE INSTITUTE TO MITIGATE THE HARM AND/OR RESTORE THE AFFECTED AREA. R.E. TURNER, III, IN HIS INDIVIDUAL CAPACITY, HAS THE AUTHORITY TO (I) ENTER INTO AGREEMENTS WITH THE CONSERVATION GUARDIAN REGARDING THE IMPLEMENTATION OF THE LAND MANAGEMENT RULES AND/OR MODIFYING THE LAND MANAGEMENT RULES APPLICABLE TO ANY PARTICULAR PARCEL OF LAND, (II) IDENTIFY CERTAIN ANCILLARY PARCELS OF LAND THAT ARE NOT SUBJECT TO THE LAND MANAGEMENT RULES BECAUSE, WHILE THEY SUPPORT THE INSTITUTE'S CHARITABLE PURPOSES, THEY DO NOT REQUIRE CONSERVATION OVERSIGHT (FOR EXAMPLE, AN OFFICE BUILDING LOCATED IN AN URBAN SETTING), (III) REMOVE AND REPLACE THE CONSERVATION GUARDIAN, (IV) APPOINT A SUCCESSOR CONSERVATION GUARDIAN IN THE EVENT THE CONSERVATION GUARDIAN RESIGNS, AND (V) AMEND THE LIST OF ORGANIZATIONS PRE-APPROVED TO SERVE AS CONSERVATION GUARDIAN (CURRENTLY ALL ORGANIZATIONS DESCRIBED IN SECTION 170(H)(3)). WITH RESPECT TO THE AUTHORITY DESCRIBED IN (I), IT IS ANTICIPATED THAT ANY SUCH AGREEMENTS BETWEEN R.E. TURNER, III AND THE CONSERVATION GUARDIAN WILL BE ENTERED BEFORE THE PARCELS OF LAND THAT ARE SUBJECT TO SUCH AGREEMENTS ARE CONTRIBUTED TO THE INSTITUTE. SIMILARLY, IT IS ANTICIPATED THAT ANY PARCELS THAT SHALL NOT BE SUBJECT TO THE LAND MANAGEMENT RULES WILL BE SO IDENTIFIED BY R.E. TURNER, III PRIOR TO THE CONTRIBUTION OF SUCH PARCELS TO THE INSTITUTE. ACCORDINGLY, IT IS NOT ANTICIPATED THAT R.E. TURNER, III WILL EXERCISE THE AUTHORITIES DESCRIBED IN (I) AND (II) WITH RESPECT TO ANY PROPERTY ONCE IT IS OWNED BY THE INSTITUTE. BASED ON THE INSTRUCTIONS TO FORM 990, NEITHER THE AUTHORITY OF THE CONSERVATION GUARDIAN NOR THE AUTHORITY OF R.E. TURNER, III HELD IN HIS INDIVIDUAL CAPACITY APPEARS TO CONSTITUTE MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES. 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