2025-02-25T11:38:55-05:00 2023-12-31 581484212 HOWARD MOORE & MCDUFFIE PC PO BOX 4547 MACON GA 31208 990 2023-01-01 201260225 OCMULGEE LAND TRUST INC OCMU 4787229909 555 POPLAR STREET MACON GA 31201 C MICHAEL FORD PRESIDENT 2025-02-19 true true GEORGIA G SLAGLE P00083775 4787425317 2025-02-25 2023 2025-03-06 01:10:19Z HURRICANE HELENE GEORGIA C MICHAEL FORD 555 POPLAR STREET MACON GA 31201 37287 false X OCMULGEELANDTRUST.COM X 2004 GA TO ACQUIRE, TRANSFER AND MANAGE LAND IN A MANNER DESIGNED TO PROMOTE THE PRESERVATION OF ENVIRONMENTALLY VALUABLE OR SENSITIVE RESOURCES, RECREATIONAL RESOURCES, AGRICULTURAL RESOURCES, RESOURCES OF HISTORIC OR CULTURAL IMPORTANCE AND OPEN SPACE IN THE OCMULGEE RIVER WATERSHED AND ANY OTHER WATERSHEDS WITHIN THE STATE OF GEORGIA. 11 10 1 20 0 65360 28000 0 4079 4017 1628 -2131 71067 29886 0 0 51672 51672 0 5167 25973 30913 77645 82585 -6578 -52699 831896 789100 7842 10946 824054 778154 X TO ACQUIRE, TRANSFER AND MANAGE LAND IN A MANNER DESIGNED TO PROMOTE THE PRESERVATION OF ENVIRONMENTALLY VALUABLE OR SENSITIVE RESOURCES, RECREATIONAL RESOURCES, AGRICULTURAL RESOURCES, RESOURCES OF HISTORIC OR CULTURAL IMPORTANCE AND OPEN SPACE IN THE OCMULGEE RIVER WATERSHED AND ANY OTHER WATERSHEDS WITHIN THE STATE OF GEORGIA. false false 49451 1886 MAINTAINED PERPETUAL CONSERVATION EASEMENTS ON LAND LOCATED IN VARIOUS GEORGIA COUNTIES. 49451 true true false false false false true false false false true 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 false true false false false false false false false true 0 0 1 true false false false false false false false false false false false false false false X 11 10 false false false false false false false true true false false false true true true false false true false false GA X JAMES FRITZE 4787229909 555 POPLAR STREET MACON GA 31201 KENSEY RABUN EXECUTIVE DI 1.00 X 48000 0 0 BRIAN ADAMS BOARD MEMBER 1.00 X 0 0 0 RICHARD CRESWELL BOARD MEMBER 1.00 X 0 0 0 C MICHAEL FORD PRESIDENT 1.00 X X 0 0 0 JAMES FRITZE TREASURER 1.00 X X 0 0 0 POPE LANGSTAFF BOARD MEMBER 1.00 X 0 0 0 HUBERT LOVEIN SECRETARY 1.00 X X 0 0 0 PHIL RABUN BOARD MEMBER 1.00 X 0 0 0 JOSH ROGERS BOARD MEMBER 1.00 X 0 0 0 TONY ROJAS BOARD MEMBER 1.00 X 0 0 0 BLAKE SHARPTON GENERAL COUN 1.00 X 0 0 0 CHRIS SHERIDAN VICE PRESIDE 1.00 X X 0 0 0 48000 false false false 28000 28000 2159 2159 5265 7401 -2136 -2136 -2136 1858 1858 1858 1858 OTHER INCOME 999999 5 5 5 29886 4017 -2131 48000 28800 14400 4800 3672 2203 1102 367 6000 6000 12509 12509 4185 4185 1286 1286 900 900 806 806 2953 2859 94 1899 1899 375 375 82585 49451 27967 5167 31043 9060 710800 6596 704547 704204 96306 75836 831896 789100 7842 10946 7842 10946 X 824054 778154 824054 778154 831896 789100 -52699 6799 X false false false X 72675 29345 40085 65360 28000 235465 24000 8000 1858 33858 96675 37345 40085 65360 29858 269323 33750 33750 33750 33750 235573 13632 12587 13930 13448 7424 61021 13632 12587 13930 13448 7424 61021 110307 49932 54015 78808 37282 330344 0.71310 0.76770 0.18000 0.15000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 30 9661.07 1 true 240.00 28800 false 585907 585907 120693 2396 118297 4200 4200 704204 BENEFICIAL INTEREST IN COMMUNITY FOU 75836 F 75836 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A WRITTEN POLICY FOR MONITORING, INSPECTING, ENFORCING, AND HANDLING OF VIOLATIONS FOR THE CONSERVATION EASEMENTS. THAT POLICY INCLUDES: THE ORGANIZATION PREPARES A BASELINE DOCUMENTATION REPORT (BDR) THAT RECORDS THE EXISTING CONDITION OF THE PROPERTY AT THE TIME THE CONSERVATION EASEMENT IS FINALIZED. THIS DOCUMENT CONTAINS THE SPECIFIC DETAILS ON WHAT CONSTRUCTION AND ALTERATIONS ARE ALLOWED ON THE PROTECTED PROPERTY. A CONSULTANT MAKES ANNUAL SITE VISITS TO THE EASEMENT PROPERTY TO ENSURE THAT THE TERMS OF THE CONSERVATION EASEMENT ARE BEING FOLLOWED. THE CONSULTANT ALSO MONITORS PROPERTY TITLE AND RECORDS ANY CHANGES IN OWNERSHIP, ADDRESS, OR CONTACT INFORMATION. THE WRITTEN DOCUMENTS FOR EACH CONSERVATION EASEMENT STATE THAT THE ORGANIZATION HAS THE RIGHT TO ENFORCE THE EASEMENT IN LAW OR EQUITY. IF THE CONSULTANT DISCOVERS ANY CHANGES TO THE PROTECTED PROPERTY DURING THE SITE VISIT, THOSE NATURAL OR MAN-MADE DISTURBANCES ARE RECORDED IN AN ANNUAL SITE VISIT (ASV) REPORT, AND A MEETING IS HELD WITH THE LANDOWNER. THE LANDOWNER HAS THE OPPORTUNITY TO REMEDY THE VIOLATION. MEDIATION OR LITIGATION MAY BE REQUIRED IN THE EVENT THAT THE LANDOWNER DOES NOT VOLUNTARILY REMEDY THE VIOLATION. MAJOR VIOLATIONS ARE TO BE REPORTED TO THE LAND TRUST ALLIANCE. SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION USES THE ZERO VALUE METHOD TO ACCOUNT FOR CONSERVATION EASEMENTS. THE CONSERVATION EASEMENTS GRANT THE OCMULGEE LAND TRUST THE RIGHT TO USE, CONTROL, AND PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE OF THE UNIQUE NATURE OF THESE ASSETS, THE IMPRACTICALITY OF OBTAINING CONSISTENT AND RELIABLE ESTIMATES OF THE VALUES ASCRIBED TO THESE INTERESTS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, THE ORGANIZATION DOES NOT ASSIGN ANY VALUE TO THE EASEMENTS. THEREFORE, NEITHER A CONTRIBUTION NOR AN ASSET IS RECORDED FOR THE DONATION. X 1 NOT RECOGNIZED 1 false true false SCHEDULE M, PAGE 1, PART I, LINE 33 OCMULGEE LAND TRUST, INC. (OLT) RECEIVES DONATIONS OF CONSERVATION EASEMENTS. THE CONSERVATION EASEMENTS GRANT OLT THE RIGHT TO USE, CONTROL, AND PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE OF THE UNIQUE NATURE OF THESE ASSETS, THE IMPRACTICALITY OF OBTAINING CONSISTENT AND RELIABLE ESTIMATES OF THE VALUES ASCRIBED TO THESE INTERESTS, AND CONSISTENT WITH THE PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS, OLT USES THE ZERO VALUE METHOD OF ACCOUNTING FOR THESE EASEMENTS. FOLLOWING THIS METHOD, EASEMENTS ARE GIVEN NO VALUE ON THE FINANCIAL STATEMENTS. FORM 990 - ORGANIZATION'S MISSION TO ACQUIRE, TRANSFER AND MANAGE LAND IN A MANNER DESIGNED TO PROMOTE THE PRESERVATION OF ENVIRONMENTALLY VALUABLE OR SENSITIVE RESOURCES, RECREATIONAL RESOURCES, AGRICULTURAL RESOURCES, RESOURCES OF HISTORIC OR CULTURAL IMPORTANCE AND OPEN SPACE IN THE OCMULGEE RIVER WATERSHED AND ANY OTHER WATERSHEDS WITHIN THE STATE OF GEORGIA. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND PRESIDENT BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD MEMBERS COMPLETE A QUESTIONNAIRE ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A BOARD OFFICERS REVIEW COMPARABLE COMPENSATION DATA FOR NONPROFIT ORGANIZATIONS OF A SIMILAR SIZE AND TYPE IN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY. SALARY RECOMMENDATIONS MADE BY THE OFFICERS ARE VOTED ON BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. THE FORM 990 IS AVAILABLE TO THE PUBLIC ON THE GUIDESTAR WEBSITE AT WWW.GUIDESTAR.ORG