2024-08-09T15:31:27-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 5255 EAST WILLIAMS CIRCLE SUITE 5000 TUCSON AZ 85711 990 2022-10-01 866148507 ARIZONA LAND AND WATER TRUST INC ARIZ 5205778564 5049 E BROADWAY 117 TUCSON AZ 857113646 CLINT MABIE INTERIM TREASURER 5205778564 2024-08-06 1 1 LISA ADAMS CPA P00854368 5207903500 2024-08-06 2022 2024-08-08 14:25:15Z X DIANA FRESHWATER 5049 E BROADWAY 117 TUCSON AZ 857113646 10448990 0 X WWW.ALWT.ORG X 1978 AZ PRESERVING SOUTHERN ARIZONA'S WESTERN LANDSCAPES, FARMS AND RANCHES, WILDLIFE HABITAT AND WATERS. 16 16 8 20 0 0 17465546 7546271 505650 96130 148840 180370 0 0 18120036 7822771 0 875 0 0 514903 531029 20750 43569 293546 15582260 5710789 16117913 6286262 2002123 1536509 14394646 16295261 75215 169054 14319431 16126207 X ARIZONA LAND AND WATER TRUST HAS BEEN A TRUSTED PARTNER TO RANCHERS AND FARMERS OF SOUTHERN ARIZONA FOR OVER 40 YEARS. THE TRUST ACHIEVES ITS MISSION TO PROTECT LAND AND WATER BY WORKING WITH PRIVATE LANDOWNERS (CONTINUED ON SCHEDULE O)WHO ARE INTERESTED IN VOLUNTARILY CONSERVING THEIR LANDS. THE TRUST ALSO WORKS WITH PUBLIC ENTITIES TO DEVELOP LOCAL AND COMMUNITY CONSERVATION PLANS AND GOALS, AND OFTEN SERVES AS A BRIDGE BETWEEN PUBLIC ENTITIES AND PRIVATE LANDOWNERS. THE TRUST IS ONE OF NUMEROUS CONSERVATION ORGANIZATIONS QUALIFIED BY STATE AND FEDERAL REGULATIONS TO ACCEPT CONSERVATION EASEMENTS AND CHARITABLE CONTRIBUTIONS. 0 0 5721023 875 96130 ARIZONA LAND AND WATER TRUST CONTINUED TO ADVANCE ITS PROTECTION OF BIOLOGICALLY SENSITIVE AREAS AND WORKING LANDSCAPES THROUGHOUT FY23, PRODUCING A NUMBER OF OUTREACH AND EDUCATION COMMUNITY WORKSHOPS ON LAND AND WATER PROTECTION OPTIONS, AND PROVIDING TECHNICAL ASSISTANCE ON CONSERVATION, LAND USE AND POLICY-RELATED ISSUES. THE TRUST MAINTAINED THE PROTECTION OF ITS EXISTING EASEMENTS AND PROPERTIES AND MADE FURTHER PROGRESS ON PROTECTING NEW LANDS. THE TRUST CONTINUED ITS INNOVATIVE DESERT RIVERS PROGRAM, SAVING BILLIONS OF GALLONS OF WATER FOR THE ENVIRONMENT TO DATE, AND EXPANDED ITS FOCUS INTO THE AREA OF RESILIENCY EFFORTS ON LANDS ALREADY PROTECTED BY THE ORGANIZATION.(CONTINUED ON SCHEDULE O)AS OF 9/30/23, ARIZONA LAND AND WATER TRUST HAD SURPASSED 71,000 ACRES PROTECTED TO DATE WITH WILLING LANDOWNERS AND OVER 500,000 ACRES AS A RESULT OF OUR POLICY WORK IN LAND AND WATER PLANNING, HABITAT CONSERVATION AND WILDLIFE CORRIDOR MAPPING. OUR CONSERVATION EFFORTS AND PARTNERSHIPS HAVE LEVERAGED UPWARDS OF $350,000,000 OVER THE LIFE OF THE ORGANIZATION FOR LAND AND WATER CONSERVATION. 5721023 1 1 0 0 0 0 1 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 18 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MARY M HUERSTEL CPA 5205778564 5049 E BROADWAY SUITE 117 TUCSON AZ 857113646 DIANA FRESHWATER PRESIDENT 7.00 X X 0 0 0 BEN BROPHY VICE-PRESIDENT 1.00 X X 0 0 0 BRITTON SIMMONS TREASURER 2.00 X X 0 0 0 GEORGE RUYLE SECRETARY 1.00 X X 0 0 0 LAURA BROWN DIRECTOR 1.00 X 0 0 0 LES COREY DIRECTOR 2.00 X 0 0 0 FRED FRELINGHUYSEN DIRECTOR (THRU 8/23) 1.00 X 0 0 0 CHARLOTTE HANSON DIRECTOR 1.00 X 0 0 0 PAT LOPEZ DIRECTOR 1.00 X 0 0 0 CLINT MABIE DIRECTOR 1.00 X 0 0 0 NANETTE PAGEAU DIRECTOR 2.00 X 0 0 0 CHUCK PETTIS DIRECTOR 1.00 X 0 0 0 KAREN RIGGS DIRECTOR 1.00 X 0 0 0 BILL ROE DIRECTOR 1.00 X 0 0 0 PEGGY ROWLEY DIRECTOR 1.00 X 0 0 0 BILL SHAW DIRECTOR 1.00 X 0 0 0 WILLIAM SCOTT MCDONALD INTERIM CEO (THRU 2/23) 40.00 X 90914 0 8271 MICHAEL MCDONALD EXECUTIVE DIRECTOR (AS OF 02/23) 40.00 X 0 0 0 90914 0 8271 0 0 0 0 0 4985851 2560420 710975 7546271 CONSERVATION INCOME 531390 96130 96130 96130 193018 193018 2613571 2626219 -12648 -12648 -12648 7822771 96130 0 180370 875 875 165773 24866 74598 66309 299518 162689 46150 90679 1492 1379 113 35578 13264 13434 8880 28668 9703 11145 7820 12499 7951 1816 2732 25856 16447 3757 5652 26387 16785 3834 5768 43569 43569 18118 18118 154242 147109 2848 4285 8626 2106 3909 2611 93583 23941 43856 25786 16814 10696 2443 3675 46030 11684 24758 9588 9430 7052 1645 733 13378 4768 5580 3030 1090 297 550 243 8331 3230 3537 1564 CONSERVATION EXPENSE 5250968 5250793 121 54 DUES AND SUBSCRIPTIONS 8700 1720 3192 3788 LICENSE AND FEES 7511 1189 1686 4636 EQUIP LEASE/MAINT 5047 1356 2518 1173 4179 1123 2085 971 6286262 5721023 271693 293546 226871 354642 1114006 2358754 61389 4537 22840 121441 15378 10092 9925651 14485 9912256 9911166 3016906 3389520 25000 145109 14394646 16295261 75215 88401 0 80653 75215 169054 X 12584500 13389532 1734931 2736675 14319431 16126207 14394646 16295261 1536509 270267 0 X X 0 1 X 1 1 1 X 1014081 8330808 6739784 17465546 7546271 41096490 1014081 8330808 6739784 17465546 7546271 41096490 1669232 39427258 74717 75972 60427 145294 193018 549428 41645918 986607 0.94670 0.95760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 40 31408.00 0 0 0 1 1 805.00 22062 1265707 47507 139029 29537 5793 1416913 1340943 154722 -191685 32613 5660 1265707 1055277 133801 176669 19386 5418 1340943 898075 132759 42802 13380 4979 1055277 865963 46310 14198 898075 0.00790 0.78780 0.20430 0 0 9911166 9911166 9080 9080 0 5405 5405 0 9911166 LEASE LIABILITIES - OPERATING 80653 80653 8077770 270267 2850 273117 7804653 18118 18118 7822771 6270994 2850 2850 6268144 18118 18118 6286262 PART II, LINE 9: ALWT IS A CONSERVATION ORGANIZATION HAVING AMONG ITS PURPOSES THE PROTECTION ON BEHALF OF THE PUBLIC OF OPEN SPACE, SCENIC, HISTORIC, AND RECREATIONAL LANDS. AS SUCH, ALWT IS ELIGIBLE TO BE A HOLDER OF CONSERVATION EASEMENTS. AS THE HOLDER OF A CONSERVATION EASEMENT, ALWT IS GENERALLY RESPONSIBLE FOR ENSURING THAT THE TERMS OF THE EASEMENT ARE NOT VIOLATED. AT SEPTEMBER 30, 2023 AND 2022, ALWT HELD 40 AND 39 CONSERVATION EASEMENTS, RESPECTIVELY. ALWT HAS OPTED TO EXPENSE PURCHASED CONSERVATION EASEMENTS. DONATED EASEMENTS ARE RECORDED AS AN IN-KIND CONTRIBUTION AND RELATED EXPENSE. ALWT DID NOT HAVE IN-KIND CONTRIBUTION OF EASEMENTS IN 2023 AND 2022. PART V, LINE 4: THE PRIMARY OBJECTIVE OF TRUST ENDOWMENT FUNDS IS TO COVER EXPENSES RELATED TO ONGOING STEWARDSHIP AND MONITORING OBLIGATIONS IN PERPETUITY ON THE PART OF THE TRUST FOR CONSERVATION EASEMENT PROPERTIES. ADDITIONALLY, INCOME FROM A SUBSET OF THE FUNDS ARE USED TO COVER GENERAL OPERATIONS AND CONSERVATION PROGRAMS. X X X X X X 1 ROBERT EDISON 4561 N BAUXITE WAY TUCSON AZ 85750 CONSULTING 0 188000 43569 144431 188000 43569 144431 AZ CT KY MN MO WA WI PAT LOPEZ DIRECTOR 26644 LEGAL FEES PAID TO LAW FIRM PARTLY OWNED BY A MEMBER OF THE ORGANIZATION'S BOARD 0 X 3 710975 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS USED IN PART I. FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE TO THE BOARD OF DIRECTORS WHICH SHALL CONSIST OF THOSE PERSONS SERVING AS OFFICERS OF THE CORPORATION AND ONE OR MORE AT-LARGE MEMBERS OF THE BOARD OF DIRECTORS AS APPOINTED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS AS TO MATTERS THAT MAY ARISE BETWEEN MEETINGS OF THE BOARD BROUGHT TO ITS ATTENTION BY THE EXECUTIVE DIRECTOR AND BE OF ASSISTANCE TO THE EXECUTIVE DIRECTOR IN THE MANAGEMENT OF THE AFFAIRS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE ORGANIZATIONS INDEPENDENT CPA WITH INFORMATION PROVIDED BY MANAGEMENT. THE FINANCE COMMITTEE WILL REVIEW THE FORM 990 WITH COPIES SENT TO ENTIRE BOARD. IF THERE ARE NO QUESTIONS OR CONCERNS THE FORM 990 WILL BE FILED. IF THERE ARE QUESTIONS OR CONCERNS THAT THE FINANCE COMMITTEE CANNOT RESOLVE, THE COMMITTEE WILL MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS WHO WILL MAKE THE FINAL DETERMINATION AND APPROVAL OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C TRUST DIRECTORS REVIEW THE POLICY ANNUALLY. IN ANY INSTANCES WHERE A CONFLICT MIGHT ARISE, THE ISSUE IS DISCUSSED WITH THE INDIVIDUAL(S) WHO MIGHT BE IN CONFLICT. THE EXECUTIVE COMMITTEE REVIEWS POTENTIAL CONFLICTS AND MAKES RECOMMENDATIONS ON ANY RESTRICTIONS TO IMPOSE TO THE BOARD AS APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15A THE TRUST EXECUTIVE COMMITTEE REVIEWS COMPARABLE COMPENSATION OF EXECUTIVE DIRECTORS THROUGH THE LAND TRUST ALLIANCE PERIODIC SALARY AND BENEFIT SURVEY AND THE SALARY & BENEFITS SURVEY OF WESTERN ENVIRONMENTAL GROUPS. EFFECTIVE 2013 AND THEREAFTER EVERY THREE YEARS, THIS INFORMATION SHALL ALSO BE SHARED WITH THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS. IF THE EXECUTIVE COMMITTEE BELIEVES THAT A SALARY INCREASE IS APPROPRIATE BASED UPON THE EXECUTIVE DIRECTOR'S PERFORMANCE REVIEW AND COMPARABLE NONPROFIT SURVEY DATA, IT SHALL BE EFFECTIVE OCTOBER 1. THIS PROCESS LAST TOOK PLACE IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.