2025-01-20T13:31:11-05:00 2024-06-30 201702555 TOMKIEWICZ WRIGHT LLC 6111 PEACHTREE DUNWOODY RD BLG E ST ATLANTA GA 303284522 990 2023-07-01 582123670 MOUNTAIN CONSERVATION TRUST OF GEORGIA INC MOUN 7062534077 PO BOX 35 JASPER GA 30143 JAMES H KAMINER JR BOARD CHAIR 7062534077 2025-01-20 true true JAMES WRIGHT P00556825 7703510411 2025-01-20 2023 2024-10-15 13:58:12Z JAMES H KAMINER JR PO BOX 35 JASPER GA 30143 83932 false X WWW.MCTGA.ORG X 1994 GA TO PROMOTE PERMANENT CONSERVATION OF THE NATURAL RESOURCES AND SCENIC BEAUTY OF THE MOUNTAINS AND FOOTHILLS OF NORTH GEORGIA THROUGH LAND PROTECTION, COLLABORATIVE PARTNERSHIPS AND EDUCATION. 5 5 2 12 0 45399 51384 17231 14823 15317 9476 0 69698 83932 0 0 89325 89629 0 15422 43975 32155 133300 121784 -63602 -37852 2510667 2548564 0 2510667 2548564 TO PROMOTE PERMANENT CONSERVATION OF THE NATURAL RESOURCES AND SCENIC BEAUTY OF THE MOUNTAINS AND FOOTHILLS OF NORTH GEORGIA THROUGH LAND PROTECTION, COLLABORATIVE PARTNERSHIPS AND EDUCATION. false false 67811 THE ORGANIZATION CONDUCTED ON-SITE MONITORING OF ALL EXISTING CONSERVATION EASEMENTS TO OBSERVE AND DOCUMENT THE CONDITION OF PROPERTY AND COMPLIANCE WITH EASEMENT RESTRICTIONS, IN ADDITION TO ON-GOING STEWARDSHIP OF ITS FEE-OWNED PRESERVED PROPERTIES. BY THESE MEANS THE ORGANIZATION ENSURES PRESERVATION OF APPROXIMATELY 5,800 ACRES OF ENVIRONMENTALLY SIGNIFICANT LAND IN THE NORTH GEORGIA MOUNTAINS. THE ORGANIZATION CONDUCTED EDUCATION ACTIVITIES TO INFORM THE PUBLIC ABOUT CONSERVATION EFFORTS IN THEIR COMMUNITY AND THE ORGANIZATION'S ROLE IN HELPING TO PRESERVE LAND. THE ORGANIZATION ALSO PROVIDED STEWARDSHIP CONSULTATION TO ASSIST LANDOWNERS WITH MAINTAINING AND IMPROVING PRESERVATION. 67811 true true false false false false true false false false true false false true 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 false false false true false false false false true 0 0 2 true false false false false false false false false X 5 5 false false false false false false false true true false false false true true true true true true false false GA X X MTN CONSERVATION TRUST OF GA 7062534077 PO BOX 35 JASPER GA 30143 X LESLIE HANKEY VICE CHAIR 1.00 X X 0 0 0 CHARLES LECRAW JR DIRECTOR 1.00 X 0 0 0 JAMES H KAMINER JR BOARD CHAIR 2.00 X 0 0 0 NANCY CLAIR MCINANEY DIRECTOR 1.00 X 0 0 0 EVELYN STEINER DIRECTOR 1.00 X 0 0 0 false false false 51384 2056 51384 FOREST MGMT INCOME 531390 17231 17231 17231 15317 15317 83932 17231 15317 77500 46500 19375 11625 5720 3432 1430 858 6409 3845 1603 961 4824 4824 4391 4391 8920 3568 4014 1338 INSURANCE 8265 4959 3306 TELEPHONE/FAX 2789 1116 1255 418 DUES & SUBSCRIPTIONS 2606 2606 FUNDRAISING EXPENSE 222 222 138 138 121784 67811 38551 15422 29986 19291 136950 94977 17358 17358 664750 755315 1678981 1678981 2510667 2548564 0 0 X 1828060 1792319 682607 756245 2510667 2548564 2510667 2548564 -37852 75749 X true X false true X 167327 125296 85162 45399 51384 474568 2500 993 9476 17231 30200 1126 1126 167327 128922 86155 54875 68615 505894 4415 2800 7150 7079 5856 27300 4415 2800 7150 7079 5856 27300 478594 8139 8452 24821 14823 15317 71552 8139 8452 24821 14823 15317 71552 175466 137374 110976 69698 83932 577446 0.82880 0.86390 0.12000 0.11000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 20 5495.00 1 1 true 164.00 13850 17358 17358 LAND HOLDINGS 1678981 1678981 X SCHEDULE D, PAGE 1, PART II, LINE 5 ORGANIZATION HAS A WRITTEN POLICY FOR MONITORING AND ENFORCEMENT. SCHEDULE D, PAGE 1, PART II, LINE 9 EASEMENTS ARE NOT ACCOUNTED FOR IN THAT THEY DO NOT MEET RECOGNITION REQUIREMENTS OF MODIFIED CASH BASIS OF ACCOUNTING. CONSERVATION EASEMENTS HELD BY THE ORGANIZATION REPRESENT INTANGIBLE PROPERTY RIGHTS GRANTED BY A LANDOWNER. UNDER THE TERMS OF THE EASEMENT AGREEMENT, THE OCCURRENCE OF SPECIFIC CONDITIONS UPON WHICH THESE INTANGIBLE RIGHTS MAY DIRECTLY OR INDIRECTLY BENEFIT THE FUTURE CASH FLOWS OF THE ORGANIZATION ARE DETERMINED BY MANAGEMENT TO BE BOTH REMOTE AND UNMEASURABLE. THUS, IN ACCORDANCE WITH US GENERALLY-ACCEPTED ACCOUNTING PRINCIPLES ("US GAAP"), CONSERVATION EASEMENT TRANSACTIONS REPRESENT NEITHER DONATED INTANGIBLE ASSETS NOR NON-CASH CONTRIBUTIONS REVENUE TO THE ORGANIZATION, AND ARE NOT RECORDED. WHILE THE GRANTING OF A QUALIFIED CONSERVATION EASEMENT MAY RESULT IN INCOME TAX BENEFITS TO THE LANDOWNERS AS A CHARITABLE CONTRIBUTION UNDER US TAX LAW, SUCH TAX BENEFITS TO THE GRANTOR, IF ANY, ARE IRRELEVANT TO THE DETERMINATION OF THE APPROPRIATE ACCOUNTING TREATMENT TO BE APPLIED BY THE ORGANIZATION UNDER US GAAP IN THE PREPARATION OF ITS FINANCIAL STATEMENTS. SCHEDULE D, PAGE 3, PART X MANAGEMENT HAS DETERMINED THAT THERE IS NO TAX LIABILITY RESULTING FROM UNRECOGNIZED TAX BENEFITS RELATING TO ANY UNCERTAIN INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN ITS INFORMATIONAL TAX RETURN AS OF, OR YEARS PRIOR TO, JUNE 30, 2024. NO INFORMATIONAL TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. FORM 990, PAGE 6, PART VI, LINE 11B BOARD & DIRECTORS REVIEW THE 990 BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS REQUIRED TO COMPLETE ANNUAL DISCLOSURE QUESTIONNAIRES WHICH ARE REVIEWED BY BOARD AND ACTIONS TAKEN AS NECESSARY TO RESOLVE ANY CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A APPROVAL BY THE BOARD OF DIRECTORS BASED ON COMPENSATION INFORMATION OF SIMILAR ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 18 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND THROUGH GUIDESTAR. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND THROUGH GUIDESTAR. MCTGA PROPERTIES LLC PO BOX 35 JASPER GA 30143 823375439 LAND CONS. GA 1681134 MTN CONS MOUNTAIN CONSERVATION TRUST