2025-11-12T14:59:54-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2024-01-01 860610154 CENTRAL ARIZONA LAND TRUST CENT 9284457790 PO BOX 1050 PRESCOTT AZ 86302 REBECCA RUFFNER PRESIDENT 9284457790 2025-11-11 1 0 SHARLYNN GARZA P02038329 4808394900 2025-11-11 2024 2025-03-06 01:10:19Z REBECCA RUFFNER PO BOX 1050 PRESCOTT AZ 86302 732415 0 X WWW.CENTRALAZLANDTRUST.ORG X 1989 AZ PRESERVING ARIZONA'S NATURAL AND CULTURAL HERITAGE FOR FUTURE GENERATIONS. 11 11 0 12 0 0 811334 556426 76713 151025 8221 11416 -2190 7991 894078 726858 0 0 0 0 0 0 0 0 7146 1236787 543330 1236787 543330 -342709 183528 578387 784657 17428 3559 560959 781098 X TO PRESERVE AND PROTECT OPEN SPACE, WILDLIFE HABITAT, WORKING AGRICULTURAL LANDS AND THE SCENIC AND CULTURAL VALUES OF NORTH-CENTRAL ARIZONA FOR FUTURE GENERATIONS. 0 0 499221 151025 IN 2024, THE CENTRAL ARIZONA LAND TRUST (CALT) RECORDED A CONSERVATION EASEMENT ON APPROXIMATELY 640 ACRES OF THE HISTORIC BAR TRIANGLE RANCH, WHICH LIES ON A LARGE AQUIFER WHICH FEEDS THE IMPERILED VERDE RIVER. THIS EASEMENT IS THE FIRST OF FIVE PHASES OF EASEMENTS WHICH, WHEN COMPLETED, WILL ENCOMPASS THE ENTIRE 5800 ACRE RANCH. A SECOND CONSERVATION EASEMENT WAS RECORDED IN 2024 ON THE SMITH/BUTLER PROPERTY IN COCONINO COUNTY. THIS TRANSACTION WAS FUNDED BY THE DEPARTMENT OF THE ARMY COMPATIBLE USE BUFFER PROGRAM. THROUGH A GRANT FROM THE NATURE CONSERVANCY OF ARIZONA, CALT ALSO RECORDED TWO NEW EASEMENTS ON TWO SMALL FARMS ON THE VERDE RIVER. AT OF THE END OF 2024 CALT HELD 14 CONSERVATION EASEMENTS TOTALING APPROXIMATELY 6000 ACRES IN YAVAPAI, COCONINO AND MARICOPA COUNTIES IN ARIZONA. ANNUAL MONITORING OF EACH EASEMENT TO ASSURE ON-GOING PROTECTION OF CONSERVATION VALUES ON EACH PROPERTY, WAS COMPLETED IN THE SUMMER OF 2024. CALT CONTINUES TO ENJOY THE SUPPORT OF OVER 1,000 CITIZENS IN CENTRAL AND NORTHERN ARIZONA, WHO RECEIVE OUR FOR LANDS' SAKE NEWSLETTER WHICH FEATURES CURRENT AND FUTURE CONSERVATION PROJECTS, BOOK REVIEWS AND A LIST OF DONORS. 499221 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X GREAT EXPECTATIONS BUSINESS SERVICES LLC 2622158733 4556 S CAMINO VAGA PRESCOTT AZ 86303 X REBECCA RUFFNER PRESIDENT 1.00 X X 0 0 0 JUDY CLAPP TREASURER 1.00 X X 0 0 0 ANNA MARY GLAAB SECRETARY 1.00 X X 0 0 0 LEIGH ANN FRANKEL DIRECTOR 1.00 X 0 0 0 KEN JORDAN DIRECTOR 1.00 X 0 0 0 DAVE IRVINE DIRECTOR (THROUGH 2/2024) 1.00 X 0 0 0 DIANA KESSLER DIRECTOR 1.00 X 0 0 0 PATRICIA BRUNEAU-GABER DIRECTOR 1.00 X 0 0 0 DICK HANNA DIRECTOR 1.00 X 0 0 0 MARK KILLIAN DIRECTOR 1.00 X 0 0 0 JOHN STALLINGS DIRECTOR 1.00 X 0 0 0 KAOLIN RANDALL DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 409563 146863 556426 LAND PRESERVATION 900099 151025 151025 151025 11416 11416 13548 5557 7991 7991 726858 151025 0 19407 X 5460 5460 7240 7240 16742 16742 4039 4039 140837 140837 9154 2857 1518 4779 2460 540 75 1845 5718 498 4698 522 99 99 4871 550 4321 CONSERVATION EASEMENT P 342908 342908 DUES AND SUBSCRIPTIONS 3211 3200 11 BAD DEBT 591 591 543330 499221 36963 7146 49112 170284 30430 46453 21807 16893 3235 3194 102000 102000 102000 371803 445833 578387 784657 17428 3559 17428 3559 X 102477 334534 458482 446564 560959 781098 578387 784657 183528 36611 0 X X 1 X 0 1 0 X 1132059 400533 599387 811334 556426 3499739 1132059 400533 599387 811334 556426 3499739 183330 3316409 4396 4721 7755 9742 11416 38030 7991 7991 3545760 0.93530 0.93580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 14 6000.00 12 1 1 52.00 4516 1 35483 1500 4638 207 385 41029 31086 1500 3608 711 35483 33341 1500 -3580 175 31086 27684 1500 4297 140 33341 24624 1500 1723 163 27684 0.62000 0.38000 0 0 102000 102000 102000 X PART II, LINE 5: PER THE CONSERVATION EASEMENT ENFORCEMENT POLICY ADOPTED BY THE BOARD OF DIRECTORS, JUNE 13, 2014, CALT WORKS WITH LANDOWNERS THROUGHOUT THE CONSERVATION EASEMENT DEVELOPMENT PROCESS TO ENSURE THE PROPERTY ADHERES TO ESTABLISHED ACCEPTANCE CRITERIA PER IRS REGULATIONS, AS WELL AS STANDARDS AND PRACTICES FOR TRANSACTIONS ESTABLISHED BY THE NATIONAL LAND TRUST ALLIANCE. CALT PERSONNEL COORDINATES ALL REQUIRED DUE DILIGENCE THAT SERVES TO INFORM WELL-DRAFTED CONSERVATION AGREEMENTS, COMPREHENSIVE BASELINE DOCUMENTATION, AND ACCURATE MAPPING. ONCE LEGALLY RECORDED, CALT CONDUCTS ANNUAL MONITORING VISITS TO EACH CONSERVATION PROPERTY AND DOCUMENTS EACH MONITORING PROCESS, PROVIDING WRITTEN REPORTS TO THE LAND OWNER, AND MAINTAINING DOCUMENTATION OF MONITORING IN DIGITAL AND PHYSICAL RECORD KEEPING FORMATS. SHOULD A VIOLATION OF A CONSERVATION EASEMENT BE FOUND, CALT DOCUMENTS IN WRITING AND WITH PHOTOS THE NATURE OF THE VIOLATION REFERENCING THE RECORDED TERMS OF THE EASEMENT, ITS EXACT LOCATION, AND EXTENT. THE MONITOR REPORTS THE VIOLATION TO CALT BOARD AS WELL AS THE LAND OWNER, WITH WHOM REMEDIES ARE DISCUSSED. IF LANDOWNER TAKES RESPONSIBILITY FOR REMEDYING THE VIOLATION, DOCUMENTATION IS REQUIRED TO BE PROVIDED TO CALT WITHIN A REASONABLE TIMEFRAME. IF LAND OWNER REFUSES TO REMEDY THE VIOLATION CALT MAY SEEK LEGAL COUNSEL, AND IF NECESSARY PURSUE COURT ENFORCEMENT. PART II, LINE 9: CONSERVATION EASEMENTS ARE RECORDED AS A REDUCTION IN CASH AND AN INCREASE IN THE EXPENSE ACCOUNT, EXTINGUISHMENT OF DEVELOPMENT RIGHTS. PART X, LINE 2: THE ORGANIZATION RECOGNIZES UNCERTAIN TAX POSITIONS IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY-THAN-NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2024, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS IN PLACE AND ANNUALLY ALL MEMBERS OF THE BOARD OF DIRECTORS AND STAFF SIGN A CONFLICT OF INTEREST STATEMENT WHICH DEFINES HOW AND WHEN TO DECLARE A POTENTIAL CONFLICT, AS WELL AS IF A MEMBER HAS ANY CURRENT CONFLICTS OR POTENTIAL CONFLICTS TO DISCLOSE. FORM 990, PART VI, SECTION C, LINE 18 FORMS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 140,837. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 140,837. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.