Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 01-01-2024 , and ending 12-31-2024
BCheck if applicable:
CName of organization
LAND TRUST ALLIANCE INC
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1250 H STREET NW 600
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WASHINGTON, DC20005
D Employer identification number

04-2751357
E Telephone number

G Gross receipts $ 31,614,819
F Name and address of principal officer:
ASHLEY DEMOSTHENES
1250 H STREET NW 600
WASHINGTON,DC20005
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.LANDTRUSTALLIANCE.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1982
M State of legal domicile: MA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO SAVE THE PLACES PEOPLE LOVE BY STRENGTHENING LAND CONSERVATION ACROSS AMERICA.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 15
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 15
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 89
6 Total number of volunteers (estimate if necessary) ............. 6 20
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 2,400
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 17,121,891 19,032,805
9 Program service revenue (Part VIII, line 2g) ......... 2,631,995 2,577,252
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 360,292 740,298
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 426 0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 20,114,604 22,350,355
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 4,888,484 5,765,732
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 9,735,350 10,885,219
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 23,153 9,602
b Total fundraising expenses (Part IX, column (D), line 25) 2,177,026    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 6,363,176 5,536,699
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 21,010,163 22,197,252
19 Revenue less expenses. Subtract line 18 from line 12....... -895,559 153,103
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 24,729,245 24,724,933
21 Total liabilities (Part X, line 26)............. 9,523,047 8,919,536
22 Net assets or fund balances. Subtract line 21 from line 20..... 15,206,198 15,805,397
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: SEE SCHEDULE O
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 15,618,281 including grants of $ 5,683,867 ) (Revenue $ 2,121,236 )
EDUCATION AND CAPACITY BUILDING: THE ALLIANCE CONTINUES TO STRENGTHEN, EMPOWER AND MAGNIFY THE IMPACT OF ITS MORE THAN 1,000-MEMBER LAND TRUSTS AND AFFILIATES. THE ALLIANCE PROVIDES LAND TRUSTS WITH THE TOOLS THEY NEED TO GROW IN STRENGTH AND IMPACT. THROUGH OUR NATIONAL LAND CONSERVATION CONFERENCE, REGIONAL CONFERENCES, WEBINARS AND ONLINE RESOURCE CENTER, WE PROVIDED 77 TRAININGS, 47 SELF-STUDY ONLINE COURSES AND 7 TOOLKITS ON ALL ASPECTS OF CONSERVATION WORK, INCLUDING RISK MANAGEMENT, FUNDRAISING, AND BOARD AND PROFESSIONAL DEVELOPMENT FOR MORE THAN 13,500 REGISTRANTS IN 2024. OUR TRANSFORMATIVE LEADERSHIP TRAINING AND LAND TRUST EXCELLENCE PROGRAMS CONTINUED TO INVEST IN HIGH-POTENTIAL LEADERS AND ORGANIZATIONS WITH AN ADDED EMPHASIS ON STRATEGIC COMMUNICATIONS, CONSERVATION PLANNING AND PUBLIC ENGAGEMENT. AT THE END OF THE YEAR, THERE WERE 470 ACCREDITED LAND TRUSTS IN 46 STATES AND TWO TERRITORIES, REPRESENTING MORE THAN 84% OF THE ACRES OF FARMLAND, FORESTS, WILDLIFE HABITAT AND IMPORTANT WATER SUPPLIES STEWARDED BY LAND TRUSTS ACROSS THE COUNTRY. WE UPDATED GUIDANCE FOR IMPLEMENTING THE 2017 EDITION OF LAND TRUST STANDARDS AND PRACTICES, THE ETHICAL AND TECHNICAL GUIDELINES FOR OPERATING A LAND TRUST. WE LAUNCHED A NEW RESOURCE, THE ECOSYSTEM SERVICES VALUATION TOOL, TO HELP LAND TRUSTS ESTIMATE THE VALUE OF BENEFITS GENERATED BY THE ECOSYSTEMS THEY STEWARD. SINCE ITS LAUNCH IN MAY, THE TOOL HAS BECOME ONE OF THE MOST VISITED RESOURCES OF THE YEAR.
4b (Code:   ) (Expenses $ 2,471,711 including grants of $ 81,865 ) (Revenue $   )
GOVERNMENT RELATIONS AND OUTREACH: THE ALLIANCE FURTHERS THE INTERESTS OF LAND TRUSTS ACROSS AMERICA BY ADVOCATING FOR SOUND POLICIES AND RESOURCES THAT ADVANCE LAND CONSERVATION. THE ALLIANCE LEVERAGED ITS NETWORK OF OVER 300 ADVOCACY AMBASSADORS TO SECURE PASSAGE OF THE CHARITABLE CONSERVATION EASEMENT PROGRAM INTEGRITY ACT TO HALT THE ABUSE OF CONSERVATION DONATIONS WHICH THREATENED THE ENHANCED CONSERVATION EASEMENT TAX INCENTIVE. THROUGH OUR AMBASSADOR PROGRAM MANAGER, WE TRAIN AND ENGAGE LAND TRUST STAFF AND BOARD MEMBERS IN ACTIVELY PARTICIPATING IN THE POLICY PROCESS. AMBASSADORS TOOK CENTER STAGE AT OUR ADVOCACY DAYS, A SPRING EVENT THAT PROVIDES LAND TRUST LEADERS WITH HANDS-ON TRAINING AS WELL AS TIME WITH KEY LEGISLATORS TO DISCUSS ISSUES IMPORTANT TO THE LAND TRUST COMMUNITY. THE ALLIANCE SERVES AS THE PRIMARY POINT OF CONTACT FOR LAND TRUSTS TO UNDERSTAND THE FARM BILL AGRICULTURAL CONSERVATION EASEMENT PROGRAM HELPING THEM TO WORK WITH LANDOWNERS TO PROTECT FARMS AND RANCHES. IN ADDITION, WE EDUCATE LAND TRUSTS ON FEDERAL CONSERVATION PROGRAMS TO ENSURE THEY HAVE INFORMATION ABOUT LAND CONSERVATION TOOLS.
4c (Code:   ) (Expenses $ 914,263 including grants of $   ) (Revenue $ 456,016 )
CONSERVATION PERMANENCE: THE LAND TRUST ALLIANCE CONTINUES TO LEAD THE LAND TRUST COMMUNITY IN ITS MISSION TO PROVIDE LASTING LAND CONSERVATION. THE ALLIANCE SUPPORTS LAND TRUST SUCCESS BY INCREASING THEIR EXPERTISE, DILIGENCE AND RESILIENCE. THROUGH ITS CONSERVATION DEFENSE INITIATIVE, LAND TRUSTS ARE MORE PREPARED THAN EVER TO OVERCOME LEGAL AND PRACTICAL CHALLENGES. THE ALLIANCE ALSO WORKS TO SHAPE THE PRACTICE AND THE BODY OF CONSERVATION LAW, ADVANCING THE LEGAL POSITION THAT CONSERVATION EASEMENTS MUST BE UPHELD CAREFULLY AND OWNED LAND DILIGENTLY PROTECTED, THAT CONSERVED LANDS BENEFIT THE PUBLIC AND DESERVE TO BE TAX-EXEMPT, AND THAT THE JUDGMENT OF LAND TRUSTS THEREFORE IS WORTHY OF REGULATORY AND JUDICIAL DEFERENCE. THE 562 LAND TRUST MEMBERS OF TERRAFIRMA IN 2025 HAVE DEMONSTRATED THE WISDOM OF COLLECTIVE CONSERVATION DEFENSE ADDING LEGAL SUPPORT AND RESOURCES FOR OVER 12.2 MILLION ACRES OF CONSERVED LAND. TERRAFIRMA RISK RETENTION GROUP LLC, THE CHARITABLE RISK POOL LAUNCHED BY THE ALLIANCE IN 2011 AND OWNED THE INSURED BY LAND TRUSTS, COVERED OVER 41,000 CONSERVATION PROPERTIES. WITH OVER 80 PERCENT OF THE LAND OWNED OR CONSERVED BY LAND TRUSTS SAFELY INSURED WITH TERRAFIRMA, OR HELD BY ORGANIZATIONS CAPABLE OF SELF- INSURANCE, THE LAND TRUST COMMUNITY HAS JUSTIFIABLY EARNED A REPUTATION FOR EXPERTLY SERVING THE PUBLIC INTEREST.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses19,004,255
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................Click to see attachment
List of Attached Documents:
// Content
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
173
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
89
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
15
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
15
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
AK , AL , AR , AZ , CA , CO , CT , DC , FL , GA , IL , KS , KY , MA , ME , MD , MI , MS , MN , NC , NH , NJ , NM , NY , OH , OK , OR , PA , RI , SC , TN , UT , VA , WA , WI , WV
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MONICA POVEDA1250 H STREET NW 600   WASHINGTON,DC20005 (202) 800-2240
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) MICHAEL A POLEMIS......................................................................
CHAIR
 4.00
.................
  		X   X       0 0 0
(2) JUDITH STOCKDALE......................................................................
VICE CHAIR
 3.00
.................
  		X   X       0 0 0
(3) BLAIR C FITZSIMONS......................................................................
SECRETARY
 3.00
.................
  		X   X       0 0 0
(4) ROBERTO SERRALLES......................................................................
TREASURER
 3.00
.................
  		X   X       0 0 0
(5) DAVID CALLE......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(6) SAM COOK JR......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(7) CHERYL FOX......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(8) GLENN LAMB......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(9) DOUG LAND......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(10) KATHY K LEAVENWORTH......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(11) THOMAS D SAUNDERS......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(12) JULIE R SHARPE......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(13) VALERIE GORDON......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(14) ROEL LOPEZ......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(15) KRISTINA ORTEZ......................................................................
DIRECTOR
 3.00
.................
  		X           0 0 0
(16) ALAN M BELL......................................................................
VICE CHAIR TO 03/2024
 3.00
.................
  		X   X       0 0 0
(17) ASHLEY DEMOSTHENES......................................................................
DIRECTOR TO 12/2024
 3.00
.................
  		X           0 0 0
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) GIL JENKINS........................................................................
DIRECTOR TO 03/2024
 3.00
.......................   		X           0 0 0
(19) JIM MILLSTEIN........................................................................
DIRECTOR TO 03/2024
 3.00
.......................   		X           0 0 0
(20) KRIS PICKLER........................................................................
DIRECTOR TO 04/2024
 3.00
.......................   		X           0 0 0
(21) ANDREW J BOWMAN........................................................................
PRESIDENT & CEO TO 07/2024
 40.00
.......................   		    X       310,742 0 44,627
(22) CHASE WARDEN........................................................................
COO AND CFO
 40.00
.......................   		    X       338,290 0 28,315
(23) JENNIFER MILLER HERZOG........................................................................
INTERIM CEO, CHIEF PROGRAM OFFICER
 40.00
.......................   		    X       289,018 0 82,768
(24) ERIN HESKETT........................................................................
VP, CONSERVATION INITIATIVE
 40.00
.......................   		      X     168,522 0 92,098
(25) RENEE KIVIKKO........................................................................
VP, EDUCATION
 40.00
.......................   		      X     182,631 0 40,110
(26) ELIZABETH WARD........................................................................
CHIEF MARKETING OFFICER
 40.00
.......................   		        X   239,963 0 91,732
(27) SUZANNE ERERA........................................................................
VP, DEVELOPMENT
 40.00
.......................   		        X   203,714 0 87,390
(28) MONICA POVEDA........................................................................
VP, FINANCE
 40.00
.......................   		        X   245,310 0 17,598
(29) NATHAN HODGE........................................................................
DIRECTOR, IT
 40.00
.......................   		        X   171,813 0 90,375
(30) CAMILA LORCA JIMENEZ........................................................................
CONTROLLER
 40.00
.......................   		        X   151,115 0 81,712
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 2,301,118 0 656,725
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 54
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CHERRY BEKAERT ADVISORY LLC

PO BOX 25549
RICHMOND,VA23260 		CONSULTING SERVICES 191,845
RSM US LLP

5155 PAYSPHERE CIRCLE
CHICAGO,IL60674 		CONSULTING SERVICES 189,694
ISAACSON MILLER INC

263 SUMMER STREET
BOSTON,MA02210 		CONSULTING SERVICES 165,210
CAPITOL TAX PARTNERS LLP

101 CONSTITUTION AVE NW SUITE 675 E
WASHINGTON,DC20001 		CONSULTING SERVICES 120,000
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 4
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b 2,643,894
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e 6,243,556
f All other contributions, gifts, grants, and similar amounts not included above1f 10,145,355
g Noncash contributions included in lines 1a - 1f:$ 1g 585,622
h Total. Add lines 1a-1f....... 19,032,805
Program Service RevenueAmt Business Code
2a CONFERENCE AND WORKSHOPS 900099 1,553,090 1,553,090    
b FEE FOR SERVICE 900099 1,012,417 1,010,017 2,400  
c PUBLICATION SALES 900099 11,745 11,745    
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 2,577,252
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 467,808     467,808
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 9,536,954  
b Less: cost or other basis and sales expenses 7b 9,264,464  
c Gain or (loss) 7c 272,490  
d Net gain or (loss)......... 272,490     272,490
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ......  
12 Total revenue. See instructions..... 22,350,355 2,574,852 2,400 740,298
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 5,765,732 5,765,732
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 1,577,122 1,292,898 220,727 63,497
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 7,063,005 5,571,516 202,080 1,289,409
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 469,156 371,367 10,321 87,468
9 Other employee benefits ....... 1,196,866 777,608 233,918 185,340
10 Payroll taxes ........... 579,070 458,532 27,467 93,071
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 46,420 20,280 24,201 1,939
c Accounting ........... 87,875 16,093 69,309 2,473
d Lobbying ........... 110,950 110,950    
e Professional fundraising services. See Part IV, line 17 9,602 9,602
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 1,834,730 1,685,457 59,730 89,543
12 Advertising and promotion .... 274 249   25
13 Office expenses ....... 606,225 475,293 16,899 114,033
14 Information technology ...... 860,664 789,459 16,187 55,018
15 Royalties ..        
16 Occupancy ........... 366,307 301,695 14,537 50,075
17 Travel ............ 396,537 333,106 7,819 55,612
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 819,630 713,545 63,673 42,412
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 363,685 315,400 10,864 37,421
23 Insurance ... 43,402 5,075 38,239 88
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 22,197,252 19,004,255 1,015,971 2,177,026
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 2,149,394 1 2,920,553
2 Savings and temporary cash investments ......... 3,465,551 2 2,738,192
3 Pledges and grants receivable, net ...... 1,509,490 3 4,407,699
4 Accounts receivable, net ............. 1,176,051 4 128,425
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 0 7 510,000
8 Inventories for sale or use ............ 127 8 2,117
9 Prepaid expenses and deferred charges ...... 539,205 9 548,858
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 2,915,896
b Less: accumulated depreciation 10b 1,493,328 914,977 10c 1,422,568
11 Investments—publicly traded securities . 10,993,550 11 8,179,871
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 3,980,900 15 3,866,650
16 Total assets. Add lines 1 through 15 (must equal line 33)... 24,729,245 16 24,724,933
Liabilities 17 Accounts payable and accrued expenses ..... 865,904 17 713,857
18 Grants payable ... 700,689 18 826,116
19 Deferred revenue ......... 4,062,001 19 3,406,032
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 3,894,453 25 3,973,531
26 Total liabilities. Add lines 17 through 25.. 9,523,047 26 8,919,536
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 4,582,504 27 3,855,822
28 Net assets with donor restrictions ........... 10,623,694 28 11,949,575
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 15,206,198 32 15,805,397
33 Total liabilities and net assets/fund balances ........ 24,729,245 33 24,724,933
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
22,350,355
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
22,197,252
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
153,103
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
15,206,198
5
Net unrealized gains (losses) on investments ...............
5
446,096
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
15,805,397
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 13,208,158 14,062,716 13,933,870 17,121,891 19,032,805 77,359,440
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 13,208,158 14,062,716 13,933,870 17,121,891 19,032,805 77,359,440
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. 6,354,739
6 Public support. Subtract line 5 from line 4. 71,004,701
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4.. 13,208,158 14,062,716 13,933,870 17,121,891 19,032,805 77,359,440
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 182,257 129,895 211,239 360,096 467,808 1,351,295
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 700 2,700 1,600     5,000
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..       426   426
11 Total support. Add lines 7 through 10 78,716,161
12
12
9,055,944
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
90.200 %
15
15
91.720 %
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
LAND TRUST ALLIANCE INC
  		Employer identification number
04-2751357
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
LAND TRUST ALLIANCE INC
  		Employer identification number

04-2751357
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
LAND TRUST ALLIANCE INC
  		Employer identification number

04-2751357
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...................... 0  
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................ 114,135  
c Total lobbying expenditures (add lines 1a and 1b) ............................................................ 114,135  
d Other exempt purpose expenditures ............................................................................... 22,068,606  
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................. 22,182,741  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000  
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................................................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount 753,463 1,000,000 1,000,000 1,000,000 3,753,463
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		5,630,195
c Total lobbying expenditures 293,416 177,909 127,200 114,135 712,660
d Grassroots nontaxable amount 188,366 250,000 250,000 250,000 938,366
e Grassroots ceiling amount
(150% of line 2d, column (e))		 1,407,549
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2024


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 7,396,315 5,948,151 7,494,579 5,518,122 4,998,523
b Contributions ... 295,056 658,308   1,502,050 6,800
c Net investment earnings, gains, and losses 927,130 1,035,056 -1,308,628 689,207 717,100
d Grants or scholarships ... 260,007 245,200 237,800 214,800 205,100
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ...... 8,358,494 7,396,315 5,948,151 7,494,579 5,517,323
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow21.930 %
b
Permanent endowment right arrow47.660 %
c
Term endowment right arrow30.410 %
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
No
(ii) Related organizations .................
3a(ii)
 
No
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements   132,107 70,954 61,153
d Equipment ....   2,783,789 1,422,374 1,361,415
e Other .....        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 1,422,568
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)RIGHT OF USE ASSET 1,998,801
(2)DUE FROM RELATED ORG 1,787,946
(3)DEPOSITS 79,903
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow 3,866,650
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
LEASE LIABILITY - OPERATING 2,343,897
DUE TO RELATED 1,629,634







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 3,973,531
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART V, LINE 4: THE BERKLEY ENDOWMENT IS TO BE USED FOR ACCREDITATION OF LAND TRUSTS TO BUILD AND RECOGNIZE STRONG LAND TRUSTS, FOSTER PUBLIC CONFIDENCE IN LAND CONSERVATION AND HELP ENSURE THE LONG-TERM PROTECTION OF CONSERVED LAND. THE KINGSBURY BROWNE AWARD ENDOWMENT IS TO BE USED FOR THE ALLIANCE EXPENSES OF THIS CONSERVATION LEADERSHIP AWARD GIVEN ANNUALLY IN MEMORY OF KINGSBURY BROWNE. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE.
PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS ITS ONLY SIGNIFICANT TAX POSITION; HOWEVER, THE ORGANIZATION HAS DETERMINED SUCH TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. THERE ARE CURRENTLY NO EXAMINATIONS PENDING OR IN PROGRESS.
Schedule D (Form 990) (Rev. 1-2025)


Additional Data


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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number
04-2751357
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ADIRONDACK LAND TRUST
PO BOX 130
KEENE,NY12942 		22-2559576 501(C)(3) 100,000 0     CAPACITY BUILDING
(2) AGRICULTURAL STEWARDSHIP ASSOCIATION
2531 STATE ROUTE 40
GREENWICH,NY12834 		22-3084628 501(C)(3) 50,588 0     CAPACITY BUILDING
(3) ALASKA FARMLAND TRUST
248 E DAHLIA AVENUE
PALMER,AK99645 		20-2860877 501(C)(3) 11,000 0     CAPACITY BUILDING
(4) AQUIDNECK LAND TRUST
790 AQUIDNECK AVENUE
MIDDLETOWN,RI02842 		22-3073770 501(C)(3) 9,800 0     CAPACITY BUILDING
(5) ASPEN VALLEY LAND TRUST
320 MAIN STREET SUITE 204
CARBONDALE,CO81623 		84-0574754 501(C)(3) 20,000 0     CAPACITY BUILDING
(6) BALTIMORE GREEN SPACE
1212 NORTH WOLFE ST
BALTIMORE,MD21213 		26-0530374 501(C)(3) 6,000 0     CAPACITY BUILDING
(7) BEAR YUBA LAND TRUST
PO BOX 1004
GRASS VALLEY,CA95945 		68-0256981 501(C)(3) 15,000 0     CAPACITY BUILDING
(8) BITTER ROOT LAND TRUST INC
PO BOX 1806
HAMILTON,MT59840 		31-1595967 501(C)(3) 10,500 0     CAPACITY BUILDING
(9) BLOOMINGDALE MANAGEMENT ADVISORS
611 W 111TH STREET ROOM 28
NEW YORK,NY10025 		21-5825696 501(C)(3) 9,875 0     CAPACITY BUILDING
(10) BLUE HILL HERITAGE TRUST
PO BOX 222
BLUE HILL,ME04614 		22-2655830 501(C)(3) 11,800 0     CAPACITY BUILDING
(11) BROOKLYN QUEENS LAND TRUST
30 3RD AVENUE RM 842
BROOKLYN,NY11212 		61-1441052 501(C)(3) 100,000 0     CAPACITY BUILDING
(12) BUFFALO NIAGARA RIVER LAND TRUST
52 AMHERST STREET
BUFFALO,NY14207 		46-2654753 501(C)(3) 104,750 0     CAPACITY BUILDING
(13) CATOCTIN LAND TRUST
PO BOX 615
FREDERICK,MD21705 		01-0578410 501(C)(3) 10,000 0     CAPACITY BUILDING
(14) CAZENOVIA PRESERVATION FOUNDATION
PO BOX 627
CAZENOVIA,NY13035 		16-6101151 501(C)(3) 45,000 0     CAPACITY BUILDING
(15) CENTRAL COLORADO CONSERVANCY
PO BOX 942
SALIDA,CO81201 		84-1594923 501(C)(3) 33,000 0     CAPACITY BUILDING
(16) CENTRAL NEW YORK LAND TRUST
7 FENNELL STREET 2ND FLOOR
SKANEATELES,NY13152 		23-7399316 501(C)(3) 100,000 0     CAPACITY BUILDING
(17) COASTAL PRAIRIE CONSERVANCY
5615 KIRBY DRIVE SUITE 867
HOUSTON,TX77005 		76-0377029 501(C)(3) 15,500 0     CAPACITY BUILDING
(18) COLORADO WEST LAND TRUST
1006 MAIN STREET
GRAND JUNCTION,CO81501 		74-2155358 501(C)(3) 13,000 0     CAPACITY BUILDING
(19) COLUMBIA LAND CONSERVANCY INC
49 MAIN STREET
CHATHAM,NY12037 		22-2757332 501(C)(3) 80,300 0     CAPACITY BUILDING
(20) CONSERVATION FOUNDATION OF THE GULF COAST
PO BOX 902
OSPREY,FL34229 		20-0345249 501(C)(3) 15,750 0     CAPACITY BUILDING
(21) COWICHE CANYON CONSERVANCY
PO BOX 877
YAKIMA,WA98907 		91-1312184 501(C)(3) 11,143 0     CAPACITY BUILDING
(22) CRESTED BUTTE LAND TRUST
PO BOX 2224
CRESTED BUTTE,CO81224 		84-1190830 501(C)(3) 15,000 0     CAPACITY BUILDING
(23) DISABLED HIKERS
171 CAMPBELL STREET
FORKS,WA98331 		85-4055270 501(C)(3) 20,000 0     CAPACITY BUILDING
(24) DUCKS-NY
7322 NEWMAN BOULEVARD BUILDING 2
SUITE 200
DEXTER,MI48130 		13-5643799 501(C)(3) 52,558 0     CAPACITY BUILDING
(25) DUTCHESS LAND CONSERVANCY
PO BOX 138
MILLBROOK,NY12545 		14-1667526 501(C)(3) 57,106 0     CAPACITY BUILDING
(26) EAGLE VALLEY LAND TRUST
PO BOX 3016
EDWARDS,CO81632 		74-2205958 501(C)(3) 12,000 0     CAPACITY BUILDING
(27) EDMUND NILES HUYCK PRESERVE AND BIOLOGICAL RESOURCE STATION
PO BOX 189
RENSSELAERVILLE,NY12147 		14-1338387 501(C)(3) 56,475 0     CAPACITY BUILDING
(28) FINGER LAKES LAND TRUST INC
202 EAST COURT ST
ITHACA,NY14850 		22-2983688 501(C)(3) 100,000 0     CAPACITY BUILDING
(29) FRIENDS OF THE COLUMBIA GORGE INC
123 NE 3RD AVE SUITE 108
PORTLAND,OR97232 		56-2563880 501(C)(3) 13,000 0     CAPACITY BUILDING
(30) FRIENDS OF TRYON CREEK
11321 S TERWILLIGER BLVD
PORTLAND,OR97219 		23-7079356 501(C)(3) 5,250 0     CAPACITY BUILDING
(31) GALLATIN VALLEY LAND TRUST
P O BOX 7021
BOZEMAN,MT59771 		81-0464513 501(C)(3) 15,500 0     CAPACITY BUILDING
(32) GALVESTON BAY FOUNDATION INC
1725 HIGHWAY 146
KEMAH,TX77565 		76-0279876 501(C)(3) 11,000 0     CAPACITY BUILDING
(33) GENESEE VALLEY CONSERVANCY
PO BOX 73
GENESEO,NY14454 		23-3061147 501(C)(3) 332,007 0     CAPACITY BUILDING
(34) GENESSEE LAND TRUST INC
46 PRINCE STREET SUITE LL005
ROCHESTER,NY14607 		22-3033712 501(C)(3) 119,333 0     CAPACITY BUILDING
(35) GERARD RODRIGUEZ
2323 NW SAVIER ST APT 210
PORTLAND,OR97210 		61-1907073 501(C)(3) 10,000 0     CAPACITY BUILDING
(36) GLACIAL LAKES CONSERVANCY
529 ONTARIO AVE
SHEBOYGAN,WI53081 		39-1849140 501(C)(3) 5,750 0     CAPACITY BUILDING
(37) GRASSLAND BIRD TRUST INC
12 SPRING STREET SUITE 1W
SCHUYLERVILLE,NY12871 		27-4846966 501(C)(3) 83,333 0     CAPACITY BUILDING
(38) GRASSROOTS GARDENS OF WESTERN NEW YORK
389 BROADWAY
BUFFALO,NY14204 		16-1479159 501(C)(3) 50,000 0     CAPACITY BUILDING
(39) GREEN GUERILLAS INC
893 BERGEN STREET
BROOKLYN,NY11238 		13-2903183 501(C)(3) 45,500 0     CAPACITY BUILDING
(40) GREEN SPACES ALLIANCE OF SOUTH TEXAS (BEXAR LAND TRUST INC)
108 EAST MISTLETOE AVE
SAN ANTONIO,TX78212 		74-2884531 501(C)(3) 5,500 0     CAPACITY BUILDING
(41) GREENE LAND TRUST
PO BOX 387
COXSACKIE,NY12051 		20-2696414 501(C)(3) 10,000 0     CAPACITY BUILDING
(42) GUADALUPE BLANCO RIVER TRUST
PO BOX 1343
SEGUIN,TX78155 		73-1628865 501(C)(3) 5,500 0     CAPACITY BUILDING
(43) GUIDESTONE COLORADO
PO BOX 1056
SALIDA,CO81201 		20-8782291 501(C)(3) 10,200 0     CAPACITY BUILDING
(44) HENRY L FERGUSON MUSEUM
PO BOX 554
FISHERS ISLAND,NY06390 		11-6015380 501(C)(3) 45,000 0     CAPACITY BUILDING
(45) HIGHSTEAD FOUNDATION
PO BOX 1097
REDDING,CT06875 		39-1966972 501(C)(3) 14,500 0     CAPACITY BUILDING
(46) HUDSON HIGHLANDS LAND TRUST
PO BOX 226
GARRISON,NY10524 		13-3528266 501(C)(3) 100,400 0     CAPACITY BUILDING
(47) INDIAN RIVER LAKES CONSERVANCY
PO BOX 27
REDWOOD,NY13679 		16-1555636 501(C)(3) 64,226 0     CAPACITY BUILDING
(48) JACKSON HOLE LAND TRUST
PO BOX 2897
JACKSON,WY83001 		74-2138785 501(C)(3) 5,600 0     CAPACITY BUILDING
(49) JAMES TORIO
274 MOLO ST
WAILUA,HI96746 		57-5292745 501(C)(3) 6,000 0     CAPACITY BUILDING
(50) JEFFERSON LAND TRUST
1033 LAWRENCE STREET
PORT TOWNSEND,WA98368 		91-1465078 501(C)(3) 15,000 0     CAPACITY BUILDING
(51) JOHN MUIR LAND TRUST
924 MAIN STREET
MARTINEZ,CA94553 		68-0194652 501(C)(3) 15,000 0     CAPACITY BUILDING
(52) KACHEMAK HERITAGE LAND TRUST
315 KLONDIKE AVENUE
HOMER,AK99603 		94-3104608 501(C)(3) 11,000 0     CAPACITY BUILDING
(53) KANIKSU LAND TRUST
PO BOX 2123
SANDPOINT,ID83864 		47-0898549 501(C)(3) 30,000 0     CAPACITY BUILDING
(54) KANSAS LAND TRUST
PO BOX 508
LAWRENCE,KS66044 		48-1090912 501(C)(3) 6,400 0     CAPACITY BUILDING
(55) LAKE FORK VALLEY CONSERVANCY
PO BOX 123
LAKE CITY,CO81235 		84-1487921 501(C)(3) 10,000 0     CAPACITY BUILDING
(56) LAKE GEORGE LAND CONSERVANCY
PO BOX 1250
BOLTON LANDING,NY12814 		22-2902944 501(C)(3) 377,600 0     CAPACITY BUILDING
(57) LEELANAU CONSERVANCY
PO BOX 1007
LELAND,MI49654 		38-2710855 501(C)(3) 5,500 0     CAPACITY BUILDING
(58) LEGACY LAND CONSERVANCY
6276 JACKSON ROAD SUITE G
ANN ARBOR,MI48013 		38-2899980 501(C)(3) 5,300 0     CAPACITY BUILDING
(59) LEWISBORO LAND TRUST
PO BOX 496
SOUTH SALEM,NY10598 		46-4891866 501(C)(3) 18,000 0     CAPACITY BUILDING
(60) LITTLE RIVER WETLANDS PROJECT
5000 SMITH ROAD
FORT WAYNE,IN46804 		35-1809569 501(C)(3) 7,550 0     CAPACITY BUILDING
(61) LOWER SHORE LAND TRUST
100 RIVER STREET
SNOW HILL,MD21863 		52-1701152 501(C)(3) 5,750 0     CAPACITY BUILDING
(62) MAGIC VALLEY LAND TRUST
PO BOX 2544
TWIN FALLS,ID83301 		82-0498507 501(C)(3) 15,000 0     CAPACITY BUILDING
(63) MIANUS RIVER GORGE
167 MIANUS RIVER ROAD
BEDFORD,NY10506 		13-3523329 501(C)(3) 123,593 0     CAPACITY BUILDING
(64) MOHAWK HUDSON LAND CONSERVANCY
195 NEW KARNER ROAD
ALBANY,NY12205 		14-1754157 501(C)(3) 47,825 0     CAPACITY BUILDING
(65) MOHONK PRESERVE
PO BOX 715
NEW PALTZ,NY12561 		14-1609484 501(C)(3) 162,000 0     CAPACITY BUILDING
(66) MONTEZUMA LAND CONSERVANCY
321 E NORTH STREET
CORTEZ,CO81321 		31-1632961 501(C)(3) 15,000 0     CAPACITY BUILDING
(67) MOTHER LODE LAND TRUST
PO BOX 1435
JACKSON,CA95642 		94-3137444 501(C)(3) 19,729 0     CAPACITY BUILDING
(68) MOUNT GRACE LAND CONSERVATION TRUST
1461 OLD KEENE ROAD
ATHOL,MA01331 		04-2938967 501(C)(3) 16,000 0     CAPACITY BUILDING
(69) MOUNTAIN AREA LAND TRUST
908 NOB HILL ROAD
EVERGREEN,CO80439 		84-6256809 501(C)(3) 11,550 0     CAPACITY BUILDING
(70) NATURE SANCTUARY SOCIETY OF WESTERN NEW YORK INC
PO BOX 828
WEST SENECA,NY14224 		16-1377177 501(C)(3) 7,929 0     CAPACITY BUILDING
(71) NORTH SHORE LAND ALLIANCE INC
PO BOX 658
OYSTER BAY,NY11771 		56-2368769 501(C)(3) 93,380 0     CAPACITY BUILDING
(72) NORTHCENTRAL PA CONSERVANCY
PO BOX 2083
WILLIAMSPORT,PA17703 		23-2606163 501(C)(3) 5,230 0     CAPACITY BUILDING
(73) NORTHEAST WILDERNESS TRUST
17 STATE STREET SUITE 302
MONTPELIER,VT05602 		01-0729039 501(C)(3) 75,000 0     CAPACITY BUILDING
(74) NORTHEASTERN CAVE CONSERVANCY INC
PO BOX 254
SCHOHARIE,NY12157 		13-4043653 501(C)(3) 10,000 0     CAPACITY BUILDING
(75) OBI LAND TRUST
PO BOX 117
CHAUMONT,NY13622 		16-1461521 501(C)(3) 12,550 0     CAPACITY BUILDING
(76) OMNI RHODE ISLAND LLC
ONE WEST EXCHANGE STREET
PROVIDENCE,RI02903 		46-1002879 501(C)(3) 10,690 0     CAPACITY BUILDING
(77) OPEN SPACE INSTITUTE INC
1350 BROADWAY SUITE 201
NEW YORK,NY10018 		52-1053406 501(C)(3) 82,000 0     CAPACITY BUILDING
(78) OPENLANDS
25 E WASHINGTON
CHICAGO,IL60602 		36-2649603 501(C)(3) 16,600 0     CAPACITY BUILDING
(79) ORANGE COUNTY LAND TRUST
50 OGDEN DRIVE
MOUNTAINVILLE,NY10953 		13-3692034 501(C)(3) 49,750 0     CAPACITY BUILDING
(80) OTSEGO LAND TRUST
PO BOX 173
COOPERSTOWN,NY13326 		13-3499394 501(C)(3) 100,000 0     CAPACITY BUILDING
(81) PALMER LAND CONSERVANCY
102 S TEJON ST SUITE 360
COLORADO SPRINGS,CO80903 		84-0763346 501(C)(3) 10,000 0     CAPACITY BUILDING
(82) PAYETTE LAND TRUST
309 EAST LAKE ST STE 5
MCCALL,ID83638 		94-3216558 501(C)(3) 8,000 0     CAPACITY BUILDING
(83) PITNEY MEADOWS COMMUNITY FARM
112 SPRING STREET SUITE 206
SARATOGA SPRING,NY12866 		81-2724904 501(C)(3) 85,240 0     CAPACITY BUILDING
(84) PLACER LAND TRUST
922 LINCOLN WAY SUITE 200
AUBURN,CA95603 		68-0223143 501(C)(3) 12,500 0     CAPACITY BUILDING
(85) POUND RIDGE LAND CONSERVANCY
1361 OLD POST ROAD
POUND RIDGE,NY10576 		51-0173458 501(C)(3) 98,750 0     CAPACITY BUILDING
(86) PRICKLY PEAR LAND TRUST
PO BOX 892
HELENA,MT59624 		81-0506568 501(C)(3) 10,000 0     CAPACITY BUILDING
(87) RENSSELAER PLATEAU ALLIANCE
167 BRAINARD ROAD
AVERILL PARK,NY12018 		94-3444825 501(C)(3) 106,248 0     CAPACITY BUILDING
(88) RIO GRANDE HEADWATERS LAND TRUST
840 GRAND AVENUE
DEL NORTE,CO81132 		84-1495770 501(C)(3) 10,000 0     CAPACITY BUILDING
(89) SAGEBRUSH STEPPE LAND TRUST INC
109 NORTH ARTHUR AVE SUITE 300
POCATELLO,ID83204 		82-6092501 501(C)(3) 6,400 0     CAPACITY BUILDING
(90) SAN JOAQUIN RIVER PARKWAY AND CONSERVATION TRUST INC
11605 OLD FRIANT ROAD
FRESNO,CA93730 		77-0196692 501(C)(3) 12,750 0     CAPACITY BUILDING
(91) SANTA FE CONSERVATION TRUST
PO BOX 23985
SANTA FE,NM87502 		85-0418988 501(C)(3) 22,300 0     CAPACITY BUILDING
(92) SARATOGA PLAN
112 SPRING STREET
SARATOGA SPRINGS,NY12866 		14-1706013 501(C)(3) 50,000 0     CAPACITY BUILDING
(93) SCENIC HUDSON LAND TRUST
ONE CIVIC CENTER PLAZA SUITE 200
POUGHKEEPSIE,NY12601 		13-2898799 501(C)(3) 350,000 0     CAPACITY BUILDING
(94) SHERIDAN COMMUNITY LAND TRUST
14 LANE LN
SHERIDAN,WY82801 		20-4385635 501(C)(3) 16,000 0     CAPACITY BUILDING
(95) SHIRLEY HEINZE LAND TRUST INC
109 W 700 NORTH
VALPARAISO,IN46385 		35-2153969 501(C)(3) 14,000 0     CAPACITY BUILDING
(96) SISKIYOU LAND TRUST
PO BOX 938
MOUNT SHASTA,CA96067 		68-0235003 501(C)(3) 6,000 0     CAPACITY BUILDING
(97) SOUTH HERO LAND TRUST
PO BOX 455
SOUTH HERO,VT05486 		04-3391477 501(C)(3) 15,000 0     CAPACITY BUILDING
(98) SOUTHERN APPALACHIAN HIGHLANDS CONSERVANCY
372 MERRIMON AVENUE
ASHEVILLE,NC28801 		62-1098890 501(C)(3) 6,000 0     CAPACITY BUILDING
(99) SOUTHERN PLAINS LAND TRUST INC
PO BOX 1016
LAMAR,CO81052 		84-1470479 501(C)(3) 25,500 0     CAPACITY BUILDING
(100) TALL PINES CONSERVANCY
W330N4465 LAKELAND DR
NASHOTAH,WI53058 		39-1966972 501(C)(3) 8,000 0     CAPACITY BUILDING
(101) TEATOWN LAKE RESERVATION
1600 SPRING VALLEY ROAD
OSSINING,NY10562 		23-7154985 501(C)(3) 46,980 0     CAPACITY BUILDING
(102) TETON REGIONAL LAND TRUST
PO BOX 247
DRIGGS,ID83422 		94-3146525 501(C)(3) 19,500 0     CAPACITY BUILDING
(103) TEXAS LAND CONSERVANCY
PO BOX 162481
AUSTIN,TX78716 		75-1825883 501(C)(3) 5,500 0     CAPACITY BUILDING
(104) THE CONSERVATION FOUNDATION
10 S 404 KNOCH KNOLLS ROAD
NAPERVILLE,IL60565 		23-7221206 501(C)(3) 17,000 0     CAPACITY BUILDING
(105) THE DOWNSTREAM PROJECT
PO BOX 1000
BERRYVILLE,VA22611 		26-0310939 501(C)(3) 6,000 0     CAPACITY BUILDING
(106) THE FRONTERA LAND ALLIANCE
1201 N MESA ST
EL PASO,TX79902 		42-1645381 501(C)(3) 8,000 0     CAPACITY BUILDING
(107) THE LITTLE FORKS CONSERVANCY INC
P O BOX 2847
MIDLAND,MI48641 		38-3353122 501(C)(3) 9,000 0     CAPACITY BUILDING
(108) THE NATURE CONSERVANCY
4245 N FAIRFAX DRIVE SUITE 100
ARLINGTON,VA22203 		53-0242652 501(C)(3) 139,000 0     CAPACITY BUILDING
(109) THE NATURE CONSERVANCY-OR
821 SE 14TH AVENUE
PORTLAND,OR97214 		53-0242652 501(C)(3) 38,384 0     CAPACITY BUILDING
(110) THOUSAND ISLANDS LAND TRUST INC
PO BOX 238
CLAYTON,NY13624 		22-2629183 501(C)(3) 110,529 0     CAPACITY BUILDING
(111) TRUST FOR PUBLIC LAND
PO BOX 889336
LOS ANGELES,CA90088 		23-7222333 501(C)(3) 28,825 0     CAPACITY BUILDING
(112) TUG HILL TOMORROW LAND TRUST
120 WASHINGTON STREET SUITE 510
WATERTOWN,NY13601 		22-3115498 501(C)(3) 41,440 0     CAPACITY BUILDING
(113) WALLKILL VALLEY LAND TRUST
PO BOX 208
NEW PALTZ,NY12561 		22-2867070 501(C)(3) 40,000 0     CAPACITY BUILDING
(114) WALLOWA LAND TRUST
PO BOX 516
ENTERPRISE,OR97828 		20-1037078 501(C)(3) 15,000 0     CAPACITY BUILDING
(115) WASHINGTON ASSOCIATION OF LAND TRUSTS
PO BOX 2001
SEATTLE,WA98111 		26-3186170 501(C)(3) 17,000 0     CAPACITY BUILDING
(116) WESTCHESTER LAND TRUST INC
403 HARRIS ROAD
BEDFORD HILLS,NY10507 		13-3507910 501(C)(3) 106,155 0     CAPACITY BUILDING
(117) WESTERN NEW YORK LAND CONSERVANCY INC
PO BOX 471
EAST AURORA,NY14052 		22-3160426 501(C)(3) 32,000 0     CAPACITY BUILDING
(118) WINNAKEE LAND TRUST
PO BOX 610
RHINEBECK,NY12572 		14-1722963 501(C)(3) 37,500 0     CAPACITY BUILDING
(119) WOOD RIVER LAND TRUST COMPANY
119 E BULLION STREET
HAILEY,ID83333 		84-0474191 501(C)(3) 8,475 0     CAPACITY BUILDING
(120) WOODSTOCK LAND CONSERVANCY
PO BOX 864
WOODSTOCK,NY12498 		22-2950482 501(C)(3) 62,770 0     CAPACITY BUILDING
(121) WYOMING STOCK GROWERS LAND TRUST
PO BOX 268
CHEYENNE,WY82003 		83-6047954 501(C)(3) 8,500 0     CAPACITY BUILDING
(122) LAND TRUST ACCREDITATION COMMISSION
1250 H STREET NW 600
WASHINGTON,DC20005 		22-4622209 501(C)(3) 245,200 0     CAPACITY BUILDING
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
122
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: THE ALLIANCE MONITORS THE USE OF REGRANT FUNDS THROUGH RIGOROUS REVIEW OF PROJECT BUDGETS; INTERIM AND FINAL GRANT REPORTS; ONGOING PROJECT TRACKING; AND SITE VISITS WITH GRANTEES WHERE APPROPRIATE. GRANTEES THAT ARE UNABLE TO COMPLETE PROJECTS OR TO USE FUNDS AS PROPOSED ARE TYPICALLY REQUIRED TO RETURN UNUSED FUNDS TO THE ALLIANCE.
Schedule I (Form 990) Rev. 1-2025



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1JENNIFER MILLER HERZOG
INTERIM CEO, CHIEF PROGRAM OFFICER 		(i)

(ii)		 289,018
-------------
0 		0
-------------
0 		0
-------------
0 		18,500
-------------
0 		64,268
-------------
0 		371,786
-------------
0 		0
-------------
0
2CHASE WARDEN
COO AND CFO 		(i)

(ii)		 338,290
-------------
0 		0
-------------
0 		0
-------------
0 		26,400
-------------
0 		1,915
-------------
0 		366,605
-------------
0 		0
-------------
0
3ANDREW J BOWMAN
PRESIDENT & CEO TO 07/2024 		(i)

(ii)		 310,742
-------------
0 		0
-------------
0 		0
-------------
0 		28,600
-------------
0 		16,027
-------------
0 		355,369
-------------
0 		0
-------------
0
4ELIZABETH WARD
CHIEF MARKETING OFFICER 		(i)

(ii)		 239,963
-------------
0 		0
-------------
0 		0
-------------
0 		18,500
-------------
0 		73,232
-------------
0 		331,695
-------------
0 		0
-------------
0
5SUZANNE ERERA
VP, DEVELOPMENT 		(i)

(ii)		 203,714
-------------
0 		0
-------------
0 		0
-------------
0 		17,824
-------------
0 		69,566
-------------
0 		291,104
-------------
0 		0
-------------
0
6MONICA POVEDA
VP, FINANCE 		(i)

(ii)		 245,310
-------------
0 		0
-------------
0 		0
-------------
0 		15,945
-------------
0 		1,653
-------------
0 		262,908
-------------
0 		0
-------------
0
7NATHAN HODGE
DIRECTOR, IT 		(i)

(ii)		 171,813
-------------
0 		0
-------------
0 		0
-------------
0 		14,839
-------------
0 		75,536
-------------
0 		262,188
-------------
0 		0
-------------
0
8ERIN HESKETT
VP, CONSERVATION INITIATIVE 		(i)

(ii)		 168,522
-------------
0 		0
-------------
0 		0
-------------
0 		14,410
-------------
0 		77,688
-------------
0 		260,620
-------------
0 		0
-------------
0
9CAMILA LORCA JIMENEZ
CONTROLLER 		(i)

(ii)		 151,115
-------------
0 		0
-------------
0 		0
-------------
0 		10,481
-------------
0 		71,231
-------------
0 		232,827
-------------
0 		0
-------------
0
10RENEE KIVIKKO
VP, EDUCATION 		(i)

(ii)		 182,631
-------------
0 		0
-------------
0 		0
-------------
0 		14,691
-------------
0 		25,419
-------------
0 		222,741
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large image Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large image Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 8 52,289 FMV
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( NOTE RECEIVABLE ) X 1 533,333 FMV
26 Other Right pointing arrow large image ( )
27 Other Right pointing arrow large image ( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2024)
Schedule M (Form 990) (2024)
Page 2
Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M (Form 990) (2024)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Return Reference Explanation
FORM 990, PART III, LINE 1 THE LAND TRUST ALLIANCE UNITES AND CHAMPIONS ORGANIZATIONS IN LOCAL COMMUNITIES WORKING TO SAVE NATURAL AREAS. BECAUSE OF OUR INNOVATIVE WORK MORE LANDOWNERS CHOOSE TO PROTECT THEIR LAND, CONSERVATION LEADERS ARE MORE EFFECTIVE AT SAVING LAND, STRONG NONPROFITS AND LEGAL SYSTEMS ARE MAINTAINED TO PROTECT LAND IN PERPETUITY, AND THE PUBLIC COMMITMENT TO CONSERVATION IS DEEPENED.
FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS EMAILED TO ALL DIRECTORS WITH INSTRUCTIONS TO DIRECT ALL QUESTIONS, COMMENTS, OR REVISIONS TO THE AUDIT COMMITTEE OR CHIEF FINANCIAL OFFICER. THE AUDIT COMMITTEE REVIEWS THE RETURN WITH REPRESENTATIVES OF THE FIRM PREPARING THE RETURN AND AFTER IT COMPLETES ITS REVIEW AND ADDRESSES ANY QUESTIONS OR COMMENTS FROM OTHER BOARD MEMBERS, DIRECTS THE CHIEF FINANCIAL OFFICER AND / OR CHIEF EXECUTIVE OFFICER TO SIGN AND FILE THE RETURNS.
FORM 990, PART VI, SECTION B, LINE 12C IN THE EVENT OF A POTENTIAL CONFLICT INVOLVING BOARD MEMBERS, IT IS THE OBLIGATION OF THE BOARD MEMBER TO BRING THE MATTER TO THE ATTENTION OF THE CHAIRMAN OF THE BOARD WHO WILL REFER THE MATTER TO THE AUDIT COMMITTEE OF THE BOARD TO REVIEW, MAKE RECOMMENDATIONS AND DISCLOSE ACTIONS TAKEN AT THE NEXT BOARD MEETING. STAFF WITH POTENTIAL CONFLICTS WILL DISCLOSE THEM IN WRITING TO THE PRESIDENT WHO WILL REVIEW THEM, TAKE APPROPRIATE ACTIONS AND REPORT SUBSTANTIVE CONFLICT ISSUES TO THE AUDIT COMMITTEE OF THE BOARD ON A REGULAR BASIS. THE FACTS AND CIRCUMSTANCES SURROUNDING THE POTENTIAL CONFLICT, JUSTIFICATION FOR PROCEEDING WITH THE POTENTIAL CONFLICT AND THE RECOMMENDED COURSE OF ACTION TO BE TAKEN TO MITIGATE THE ALLIANCE'S PARTICIPATION IN THE CONFLICT WILL BE DOCUMENTED. AT A MINIMUM THE MITIGATION ACTIONS SHOULD INCLUDE ASKING THE INDIVIDUAL INVOLVED IN THE POTENTIAL CONFLICT TO RECUSE AND ABSENT HIMSELF OR HERSELF FROM ANY INVOLVEMENT IN DISCUSSIONS OR DECISIONS PERTAINING TO THE POTENTIAL CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15 IN 2017, THE BOARD ESTABLISHED A COMPENSATION COMMITTEE WHICH CONTRACTS AN INDEPENDENT REVIEW OF THE COMPENSATION OF THE PRESIDENT, CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, AND CHIEF OPERATING OFFICER, CHIEF PROGRAM OFFICER, CHIEF MARKETING AND COMMUNICATIONS OFFICER. THE LAST REVIEW WAS COMPLETED IN 2022 AND INCLUDED A REVIEW OF COMPARABILITY DATA. A COPY OF THE CONSULTANT'S WRITTEN REPORT WAS PROVIDED TO THE COMPENSATION COMMITTEE.
FORM 990, PART VI, SECTION C, LINE 19 FORM 990 AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ALLIANCE WEBSITE: WWW.LANDTRUSTALLIANCE.ORG. THE CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
LAND TRUST ALLIANCE INC
 
Employer identification number

04-2751357
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) ALLIANCE RISK MANAGEMENT SERVICES LLC
1250 H STREET NW SUITE 600
WASHINGTON,DC20005
46-3045386 		RISK MANAGEMENT VT 456,017 898,505 LAND TRUST ALLIANCE INC
 










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)LAND TRUST ACCREDITATION COMMISSION
36 PHILADELPHIA STREET SUITE 2

SARATOGA SPRINGS,NY12866
22-4622209 		ACCREDITATION DC 501(C)(3) LINE 12A, I LAND TRUST ALLIANCE INC
 
Yes
 












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) LAND TRUST ACCREDITATION COMMISSION

 B 245,200 COST
(2) LAND TRUST ACCREDITATION COMMISSION

 L 99,008 COST
(3) LAND TRUST ACCREDITATION COMMISSION

 S 125,000 COST



Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version: