2025-08-14T08:48:43-05:00 2024-12-31 161092347 MENGEL METZGER BARR & CO LLP 111 EVERTS AVE PO BOX 4750 QUEENSBURY NY 128044750 990 2024-01-01 141706013 SARATOGA PLAN INC SARA 5185875554 112 SPRING STREET SARATOGA SPRINGS NY 12866 ROBERT DAVIES EXECUTIVE DIRECTOR 5185875554 2025-08-13 1 0 ALAN W CLINK CPA P01256785 5187926595 2024 2025-03-06 01:10:19Z ROBERT DAVIES 112 SPRING STREET SARATOGA SPRINGS NY 12866 2552410 0 X WWW.SARATOGAPLAN.ORG X 2003 NY TO PRESERVE THE RURAL CHARACTER, NATURAL HABITATS, AND SCENIC BEAUTY OF SARATOGA COUNTY THROUGH COLLABORATIVE LAND CONSERVATION, LAND STEWARDSHIP, COMMUNITY PLANNING, AND EDUCATIONAL ACTIVITIES 18 18 13 139 0 0 3635236 2170623 0 0 26467 92503 26286 101963 3687989 2365089 0 0 0 0 646487 700546 0 0 57326 2843294 1329266 3489781 2029812 198208 335277 4112010 5281683 231646 308231 3880364 4973452 X TO PRESERVE THE RURAL CHARACTER, NATURAL HABITATS, AND SCENIC BEAUTY OF THE SARATOGA COUNTY REGION SO THESE IRREPLACEABLE ASSETS ARE ACCESSIBLE TO ALL AND SURVIVE FOR FUTURE GENERATIONS. PLAN ACKNOWLEDGES THAT THE LANDS IT CONSERVES ARE ANCESTRAL HOMELANDS OF MOHICAN, MOHAWK AND ABENAKI PEOPLE. 0 0 1258759 CONSERVATION PROGRAM - PLAN PROVIDES COMPREHENSIVE SERVICES AND EXPERTISE TO COMMUNITIES AND INDIVIDUALS IN THE SARATOGA COUNTY REGION TO PERMANENTLY CONSERVE SIGNIFICANT TRACTS OF FARMLAND, WOODLANDS, WILDLIFE HABITATS, WATER RESOURCES, AND TRAIL LINKAGES. LANDSCAPE ANALYSIS, CONSERVATION AND COMMUNITY PLANNING, CONSULTATIONS, EDUCATIONAL PROGRAMS, GRANT WRITING, VOLUNTEER COORDINATION, LOCAL GOVERNMENT PARTNERSHIP, TECHNICAL ASSISTANCE, PROJECT MANAGEMENT, AND DIRECT AND FACILITATED LAND PROTECTION ARE ELEMENTS OF PLAN'S CONSERVATION SERVICES.FOR SOME PROJECTS, PLAN DIRECTLY ACQUIRES TITLE TO REAL PROPERTY FOR NATURE PRESERVES, TRAILS, AND WATER RESOURCE PROTECTION, OR FACILITATES AND ASSISTS THE CONVEYANCE OF PROPERTY TO ANOTHER ENTITY SUCH AS A TOWN OR ANOTHER CONSERVATION ORGANIZATION. ANOTHER STRATEGY USED TO CONSERVE LAND IS THE ACCEPTANCE OF CONSERVATION EASEMENTS WHICH RESTRICT USES AND LIMIT DEVELOPMENT ON PROPERTIES WHICH CONTINUE TO BE OWNED AND MANAGED BY OTHERS, THUS ENSURING THEIR PERMANENT PROTECTION AND PUBLIC BENEFITS. IN OTHER SCENARIOS, PLAN HELPS LANDOWNERS AND COMMUNITIES IDENTIFY AND DEVELOP PLANS FOR CONSERVATION OF THEIR NATURAL RESOURCES, FACILITATING OR SERVING AS THE AGENT TO HELP IMPLEMENT AND ACCOMPLISH THEIR MUTUAL CONSERVATION GOALS. PLAN SERVES AS AN UMBRELLA ORGANIZATION TO PROVIDE SUPPORT AND COORDINATE THE EFFORTS OF HUNDREDS OF VOLUNTEERS WORKING TO PLAN, ADVANCE AND MANAGE A MULTI-USER TRAIL SYSTEM THROUGHOUT SARATOGA COUNTY FOR RECREATION AND TRANSPORTATION. OVER 215 MILES OF TRAIL HAVE BEEN ESTABLISHED TO DATE AND PROGRESS CONTINUES TO EXPAND AND LINK THEM INTO A NETWORK.SARATOGA PLAN IS A NATIONALLY ACCREDITED LAND TRUST, MEETING THE HIGHEST STANDARDS FOR NONPROFIT MANAGEMENT AND TRANSACTION PRACTICES FOR LAND CONSERVATION AND STEWARDSHIP PROJECTS. 277052 STEWARDSHIP PROGRAM - PLAN PROVIDES LAND STEWARDSHIP FOR 7,560 ACRES OF CONSERVED LANDS WHICH ARE OWNED IN FEE TITLE, PROTECTED BY CONSERVATION EASEMENTS, OR MANAGED FOR MUNICIPALITIES. LANDS OWNED BY PLAN ARE MANAGED PRIMARILY FOR NATURAL RESOURCE PROTECTION, IN ACCORDANCE WITH MANAGEMENT PLANS, ALLOWING FOR COMPATIBLE PUBLIC ACCESS AT SOME SITES FOR RECREATIONAL AND EDUCATIONAL USES WHILE MAINTAINING CONSERVATION VALUES AND ECOLOGICAL FUNCTIONS. 139 VOLUNTEERS RECEIVED TRAINING AND COORDINATION IN ORDER TO ASSIST WITH MANAGEMENT OF THE 12 NATURE PRESERVES WHICH ARE OPEN FOR PUBLIC ACCESS, HIKING, CONTEMPLATION, NATURE OBSERVATION, ARTISTIC ACTIVITIES, EXPERIENTIAL EDUCATIONAL EXPLORATIONS, AND ENJOYMENT BY ALL VISITORS. TO ENSURE THAT CONSERVATION VALUES ARE UPHELD IN PERPETUITY, PLAN'S STAFF MEMBERS MONITOR AND ENFORCE THE TERMS OF 58 CONSERVATION EASEMENT AGREEMENTS ON 5,267 ACRES IN CLOSE CONSULTATION WITH THE LAND OWNERS. 256194 EDUCATION AND OUTREACH - THROUGH AN ACTIVE, MULTI-FACETED EDUCATION AND OUTREACH PROGRAM, PLAN FOSTERS AN UNDERSTANDING AND APPRECIATION FOR THE LANDSCAPE OF SARATOGA COUNTY AND ITS RELATIONSHIP TO THE WELL-BEING OF THE COMMUNITY. THE IMPORTANCE OF THE LANDSCAPE AND NATURAL RESOURCE PROTECTION TO PUBLIC HEALTH, QUALITY OF LIFE, ECONOMIC VITALITY, AND LIFE SUPPORT SYSTEMS ARE EMPHASIZED THROUGH WRITTEN COMMUNICATIONS, WEBSITE, SOCIAL MEDIA, FACT SHEETS, NEWSLETTERS, PRESS RELEASES, EXHIBITS, OUTINGS, AND TOURS, NUMEROUS STUDENT INTERNSHIPS, INTERPRETIVE SIGNAGE, FIELD ACTIVITIES, AND IN-PERSON PRESENTATIONS TO COMMUNITY GROUPS, FIELD TRIPS, CONFERENCES, SERVICE OPPORTUNITIES, TOURS, AND OTHER FORUMS. PLAN MAINTAINS 30 NATURE PRESERVES FOR PUBLIC BENEFIT AND NATURAL RESOURCE PROTECTION. 1792005 1 1 0 1 0 0 1 0 0 1 1 0 0 0 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 17 0 1 13 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X ROBERT DAVIES 5185875554 112 SPRING STREET SARATOGA SPRINGS NY 12866 LESLIE BRENNAN BOARD MEMBER 2.00 X 0 0 0 BRENDAN DAILEY BOARD MEMBER 2.00 X 0 0 0 SETH DUNN BOARD MEMBER 2.00 X 0 0 0 WILLIAM HERMAN BOARD MEMBER 2.00 X 0 0 0 BRUCE KLION BOARD MEMBER 2.00 X 0 0 0 JOHN LEFNER BOARD MEMBER 2.00 X 0 0 0 EMILY O'HALLORAN BOARD MEMBER 2.00 X 0 0 0 DAVID ROECKER BOARD MEMBER 2.00 X 0 0 0 LORRAINE SKIBO BOARD MEMBER 2.00 X 0 0 0 DAWN SZUREK BOARD MEMBER 2.00 X 0 0 0 KAREN TOTINO BOARD MEMBER 2.00 X 0 0 0 JAMES TOWNE JR ESQ BOARD MEMBER 2.00 X 0 0 0 RICHARD WISSLER BOARD MEMBER 2.00 X 0 0 0 LARRY WOOLBRIGHT BOARD MEMBER 2.00 X 0 0 0 PETER OLMSTED CHAIR 5.00 X X 0 0 0 JESSICA SCHWARTZMAN VICE-CHAIR 5.00 X X 0 0 0 CHARLIE DAKE TREASURER 5.00 X X 0 0 0 JENNIFER KOVAL SECRETARY 5.00 X X 0 0 0 ROB DAVIES EXECUTIVE DIRECTOR 40.00 X 120301 0 4167 120301 0 4167 1 0 0 0 0 60098 951390 1159135 118348 2170623 93898 93898 143787 145182 -1395 -1395 -1395 68205 60098 42139 26066 26066 OTHER INCOME 900099 75897 75897 75897 2365089 0 0 194466 124468 95566 19642 9260 412895 333172 52815 26908 11821 9624 1483 714 63981 51419 8495 4067 87381 68585 13720 5076 14220 14220 53353 53353 13346 13346 100153 94576 5577 47616 34422 5337 7857 31613 27131 2332 2150 17667 16658 206 803 406 406 6812 3269 3284 259 18397 17680 485 232 WRITE-DOWN OF LAND VALU 950017 950017 STEWARDSHIP 27098 27098 STIPENDS 22394 22394 ACQUISITION COSTS 18143 18143 8031 8031 2029812 1792005 180481 57326 749553 934984 109850 93032 12720 13730 60792 49018 9189 11774 3192147 4084760 24148 41750 14403 101653 4112010 5281683 45762 88688 173527 119787 12357 99756 231646 308231 X 2509610 3226970 1370754 1746482 3880364 4973452 4112010 5281683 335277 757811 0 X 0 1 X 1 0 X 2546203 2803767 2208478 3635236 2170623 13364307 2546203 2803767 2208478 3635236 2170623 13364307 1207550 12156757 29065 39321 60869 78043 93898 301196 4856 6362 26286 101963 139467 13804970 0.88060 0.97880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 4,856. 2022 AMOUNT: $ 1,420. 2023 AMOUNT: $ 454. 2024 AMOUNT: $ 75,897. FUNDRAISING - 2022 AMOUNT: $ 4,942. 2023 AMOUNT: $ 25,832. 2024 AMOUNT: $ 26,066. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 1 0 0 0 PART II-B, LINE 1, LOBBYING ACTIVITIES MEETINGS AND CORRESPONDENCE WITH STAFF OF NYS LEGISLATURE TO DISCUSS FARMLAND PROTECTION IMPLEMENTATION GRANT RFA, AMERICAN FARMLAND TRUST, NYS EPF, BOND ACT, NYSCPP, FCELT AND SNAKE HILL LAND ACQUISITION X X X X 57 5023.00 1 1 1847.00 170445 0 2303122 113272 821600 126210 3111784 1672280 150299 624087 143544 2303122 2185128 111516 -491547 132817 1672280 1387993 595037 279549 77451 2185128 1096719 123372 222679 54777 1387993 1.00000 0 0 1 1 60791 49018 11773 11774 LEASE LIABILITY - FINANCE LIABILITY 9763 LEASE LIABILITY - OPERATING LIABILITY 89993 99756 X 3148267 757811 38713 796524 2351743 13346 13346 2365089 2055179 38713 38713 2016466 13346 13346 2029812 PART II, LINE 9: PLAN HAS PURCHASED AND RECEIVED AS DONATIONS INTERESTS IN LAND, BOTH FEE TITLE AND EASEMENTS FOR THE PURPOSE OF PRESERVING THE LAND FOR AGRICULTURAL USE, NATURAL RESOURCE PROTECTION, AND/OR RECREATIONAL USES. ALL LAND DONATIONS THAT ARE PERMANENTLY RESTRICTED BY THE DONOR INVOLVE THE EXTINGUISHING OF DEVELOPMENT RIGHTS. CONSIDERING THAT PLAN HAS PREVENTED SUCESSOR OWNERS, IF ANY, FROM DEVELOPING SUCH PROPERTIES, MANAGEMENT HAS DETERMINED THAT THE PROPER VALUATION OF THESE PARCELS WOULD BE A TOTAL OF $1. THE ACQUISITION COSTS INCURRED FOR PURCHASED NEW PROPERTIES, AND THE PRE-DONATION FAIR MARKET VALUE OF DONATED PROPERTIES ARE CHARGED TO A DIRECT PROGRAM EXPENSE CALLED "WRITE-DOWN OF LAND COSTS TO FAIR MARKET VALUE." PART X, LINE 2: UNDER PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3), PLAN IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME, IF APPLICABLE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THAT UNCERTAIN TAX POSITIONS BE RECOGNIZED, MEASURED, PRESENTED AND DISCLOSED IN THE FINANCIAL STATEMENTS. FOR THE YEAR ENDED DECEMBER 31, 2024, MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING PLAN'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE "MORE-LIKELY-THAN-NOT" THRESHOLD WOULD BE RECORDED AS A TAX EXPENSE IN THE CURRENT YEAR. BASED UPON THIS EVALUATION, MANAGEMENT HAS DETERMINED THAT NO LIABILITY FOR UNRECOGNIZED TAX EXPENSE IS REQUIRED. PART V LINE 4 STEWARDSHIP ENDOWMENT - TO GENERATE A REGULAR, INCREASING FLOW OF INCOME TO BE USED TO SUPPORT PLAN'S STEWARDSHIP RESPONSIBILITIES. ANY OR ALL INCOME MAY BE PAID OUT EACH YEAR FOR USE IN THE LAND STEWARDSHIP ACTIVITIES. PRINCIPAL IS NOT TO BE INVADED, LOANED OR SPENT WITHOUT APPROVAL OF THE BOARD OF DIRECTORS. OPPORTUNITY FUND - TO FURTHER THE GOALS OF PLAN FOR UNFORESEEN OPPORTUNITIES. PRINCIPAL MAY BE INVADED, LOANED OR SPENT. RESERVE FUND - TO SERVE MULTIPLE PURPOSES INCLUDING OPERATIONAL SUPPORT. PRINCIPAL IS NOT TO BE INVADED, LOANED OR SPENT WITHOUT APPROVAL OF THE BOARD OF DIRECTORS. PLAN FOR THE FUTURE 98302 53425 44877 21290 1500 4748 RAFFLE INCOME 5180 5180 2 22081 5450 16631 8193 3791 125563 58875 66688 29483 1500 8539 39522 27166 X 2 8688 FMV X 3 109100 FMV X SUPPLIES 1 560 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF FORM 990 IS PRESENTED TO THE AUDIT AND FINANCE COMMITTEE FOR REVIEW AND DISCUSSION WITH THE OUTSIDE ACCOUNTANT. THE AUDIT AND FINANCE COMMITTEE PRESENTS FORM 990 TO THE BOARD OF DIRECTORS, ALONG WITH ITS RECOMMENDATIONS. THE BOARD OF DIRECTORS AUTHORIZES THE EXECUTIVE DIRECTOR OR BOARD OFFICER TO SIGN FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, EMPLOYEES AND CERTAIN OTHER PERSONS ASSOCIATED WITH PLAN MUST ANNUALLY READ AND AGREE TO ABIDE BY THE PLAN'S CONFLICT OF INTEREST POLICY. FURTHER, ALL SUCH INDIVIDUALS MUST DISCLOSE ALL CURRENT FINANCIAL AND BUSINESS INTERESTS AND OTHER RELATIONSHIPS THAT MAY PRESENT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. WE REQUIRE OTHER PERSONS ASSOCIATED WITH PLAN TO DISCLOSE ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 BOARD REVIEWS AND APPROVES ALL COMPENSATION PACKAGES. THE REVIEW PROCESS INCLUDES MARKET INQUIRIES AND EXPERIENCE OF COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 PLAN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.