2025-07-08T18:21:08-05:00 2024-12-31 640767137 PILTZ WILLIAMS LAROSA & CO P O BOX 231 BILOXI MS 39533 990 2024-01-01 640936130 LAND TRUST FOR THE MISSISSIPPI COASTAL PLAIN LAND 2284359191 PO BOX 245 BILOXI MS 39533 SARA GUICE EXECUTIVE DIRECTOR 2284359191 2025-07-02 1 0 ERIC B BLAND CPA P00746285 2283744141 2025-07-02 2024 2025-03-06 01:10:19Z SARA GUICE PO BOX 245 BILOXI MS 39533 2539078 0 X WWW.LTMCP.ORG X MS NON-PROFIT CORPORATION 2000 MS TO CONSERVE, PROMOTE AND PROTECT THE OPEN SPACES AND GREEN PLACES OF ECOLOGICAL CULTURAL OR SCENIC SIGNIFICANCE IN THE COUNTIES OF THE MISSISSIPPI COASTAL PLAIN. 11 11 3 47 0 0 871366 2452159 0 0 67139 16829 92953 70090 1031458 2539078 0 0 0 0 222355 244325 0 0 33063 247232 312405 469587 556730 561871 1982348 22054954 24051029 85826 99553 21969128 23951476 TO CONSERVE, PROMOTE, AND PROTECT THE OPEN SPACES AND GREEN PLACES OF ECOLOGICAL CULTURAL OR SCENIC SIGNIFICANCE IN THE COUNTIES OF THE MISSISSIPPI COASTAL PLAIN. 0 0 411449 TO CONSERVE, PROMOTE, AND PROTECT THE OPEN SPACES AND GREEN PLACES OF ECOLOGICAL CULTURAL OR SCENIC SIGNIFICANCE IN THE COUNTIES OF THE MISSISSIPPI COASTAL PLAIN. 411449 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 0 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 1 8 0 1 3 1 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 1 1 1 0 0 MS X SARA GUICE EXECUTIVE DIRECTOR 2284359191 PO BOX 245 BILOXI MS 39533 ART KENNARD DIRECTOR 1.00 X 0 0 0 PAUL MAXWELL DIRECTOR 1.00 X 0 0 0 GREG BOSARGE DIRECTOR 1.00 X 0 0 0 ALBERT HAMLIN DIRECTOR 1.00 X 0 0 0 DREW PUFFER DIRECTOR 1.00 X 0 0 0 JACKIE PARKER PRESIDENT 2.00 X 0 0 0 STEPHANIE MATHIS DIRECTOR 1.00 X 0 0 0 JASON FARVE DIRECTOR 1.00 X 0 0 0 JILL HIGH DIRECTOR 1.00 X 0 0 0 JANELL NOLAN DIRECTOR 1.00 X 0 0 0 MARK MATHIS DIRECTOR 1.00 X 0 0 0 SARA M ARAOZ EXECUTIVE DIRECTOR 40.00 X 98960 0 0 98960 0 0 0 0 0 0 0 3075 363139 2085945 2452159 16829 16829 47656 0 47656 47656 RENTAL INCOME 900099 14010 14010 MISCELLANEOUS INCOME 900099 5679 5679 SERVICE CONTRACT 900099 2500 2500 245 245 22434 2539078 39263 0 47656 98961 98961 121241 121241 6480 6480 17643 17643 2938 2938 10500 10500 10663 10663 728 728 2069 2069 35356 35356 28458 28458 GRANT EXPENDITURES 119520 119520 FUNDRAISING - DIRECT CO 33063 33063 OTHER OPERATING EXPENSE 24434 2329 22105 PROPERTY TAXES 16170 16170 28506 18605 9901 556730 411449 112218 33063 763417 175267 151413 117949 7603 3648 23193588 200349 21121640 22993239 1671 343256 408215 9210 9455 22054954 24051029 30680 60786 55146 38767 85826 99553 X 21666650 23531456 302478 420020 21969128 23951476 22054954 24051029 1982348 0 X X 0 1 X 1 0 X 1315364 413088 626352 871366 2347092 5573262 1315364 413088 626352 871366 2347092 5573262 5573262 18848 30792 66282 67139 16829 199890 7370 39951 19934 67255 5840407 179283 0.95430 0.95890 X X X X X 23 7682.10 0 0 1 1 316.00 889864 -114544 -254091 521229 889864 95271 -95271 889864 850364 39500 133629 -133629 889864 22411723 22411723 759735 188058 571677 22130 12291 9839 22993239 X 2539078 0 2539078 0 2539078 556730 0 556730 0 556730 PART II, LINE 5: THE LAND TRUST HAS ESTABLISHED POLICIES AND PROCEDURES FOR MONITORING ALL PROPERTY AND TO FOLLOW IN THE EVENT OF AN EASEMENT VIOLATION AND THE ASSESSMENT OF THE APPROPRIATE ENFORCEMENT ACTION. AFTER DISCOVERY OF A POTENTIAL VIOLATION, A DESIGNATED STAFF MEMBER REVIEWS AND IMMEDIATELY REPORTS TO THE COMMITTEE THE VIOLATION WITH DOCUMENTS AND PHOTOGRAPHS. AFTER EVALUATION, THE EXECUTIVE DIRECTOR CONTACTS THE LANDOWNER WITH A REQUEST FOR CORRECTION OF THE VIOLATION, REPLACEMENT AND/OR CESSATION OF THE ACTIVITY, AND A DEADLINE FOR COMPLIANCE. ON THE DEADLINE THE PROPERTY IS INSPECTED FOR COMPLIANCE. IF THE LANDOWNER DOES NOT COMPLY BY THE DEADLINE, A SECOND LETTER WITH A SHORTER DEADLINE IS ESTABLISHED. IF THE COMPLIANCE IS NOT MET ON A SECOND DEADLINE DATE, THE COMMITTEE HAS THE OPTION TO RECOMMEND TO THE BOARD TO PURSUE ENFORCEMENT THROUGH MORE FORMAL LEGAL CHANNELS. PART II, LINE 9: CONSERVATION EASEMENTS ARE REPORTED ON THE BALANCE SHEET AS LAND HELD FOR PRESERVATION AND ARE RECORDED AT THEIR APPRAISED FAIR MARKET VALUE. THE FAIR MARKET VALUE OF THE EASEMENT IS RECORDED AS CONTRIBUTION REVENUE WHEN RECEIVED AND REPORTED ON THE STATEMENT OF ACTIVITIES. PART V, LINE 4: PERMANENT ENDOWMENT FUNDS TO GENERATE REVENUES FOR UPKEEP AND MAINTENANCE OF PROPERTIES AND EASEMENTS. PART X, LINE 2: THE ANNUAL AUDITED FINANCIAL STATEMENTS DISCLOSE THE FOLLOWING REGARDING UNCERTAIN TAX POSITIONS (FIN 48): "THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2024 OR 2023." ANNUAL FUNDRAISER SCHEDULE G, PART I, LINE 2B, COLUMN (V) DINNER BANQUET HONORING MEMBERS AND TO CONTINUE EFFORTS TO CONSERVE, PROMOTE, AND PROTECT THE OPEN SPACES AND GREEN PLACES OF ECOLOGICAL, CULTURAL, OR SCENIC SIGNIFICANCE IN THE SIX COUNTIES OF THE MISSISSIPPI COASTAL PLAIN. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE 990 WITH THE CPA PREPARER BEFORE IT IS FILED. THE EXECUTIVE DIRECTOR THEN PRESENTS THE 990 TO THE BOARD FOR THEIR COMMENTS AND APPROVAL, AGAIN BEFORE THE RETURN IS FILED. COPIES OF THE FINAL FILED 990 ARE MAINTAINED ON FILE IN THE OFFICES OF THE ENTITY AND ARE AVAILABLE FOR INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C ANYTIME A VOTE IS BEING TAKEN THAT COULD ARISE AS A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST, THOSE BOARD MEMBERS ARE EXCUSED FROM THAT PORTION OF THE MEETING OR DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED DURING THE 1ST BOARD MEETING AFTER THE ANNUAL MEETING. THE PRESIDENT AND TREASURER REVIEW THE BUDGET. THE PRESIDENT ANALYZES CURRENT COMPARABLE DATA FOR SIMILIAR NONPROFIT LAND TRUST ENTITIES REGARDING EXECUTIVE COMPENSATION. THE TREASURER REVIEWS THE FINDINGS AND MAKES A RECOMMENDATION TO THE FULL BOARD EXCLUDING THE EXECUTIVE DIRECTOR'S PRESENCE. THE BOARD BREAKS INTO EXECUTIVE SESSION, VOTES, AND RECORDS IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL GOVERNING DOCUMENTS INCLUDING LAND TRUST FOR THE MISSISSIPPI COASTAL PLAIN STANDARDS AND PRACTICES ARE KEPT IN A BINDER AT THE OFFICE LOCATED AT 955-A HOWARD AVE., BILOXI, MS 39530 FOR READY ACCESS TO THE PUBLIC UPON REQUEST. CURRENT YEAR FINANCIAL STATEMENTS ARE KEPT IN A BINDER AT THE OFFICE TO PROVIDE READY ACCESS TO THE PUBLIC UPON REQUEST. PREVIOUS YEAR STATEMENTS ARE FILED IN YEAR-END FILES KEPT AT THE OFFICE LOCATED AT 955-A HOWARD AVE, BILOXI, MS 39530 AND PRESENTED TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C EXPLANATION THE SELECTION FOR AN INDEPENDENT AUDITOR IS THROUGH A PROPOSAL. THE LOWEST AND BEST BID RECEIVES THE AUDIT SERVICES ENGAGEMENT. THIS IS OVERSEEN BY THE FINANCE COMMITTEE WHICH THEN GOES TO THE BOARD FOR APPROVAL. A LETTER IS SUBMITTED BY THE FINANCE COMMITTEE. REVIEW OF AUDIT IS OVERSEEN BY THE FINANCE COMMITTEE AND SUBMITTED TO THE BOARD FOR FURTHER REVIEW.