2014-08-20T10:20:31-05:00 2013-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2013-01-01 311758303 TRUST FOR ARCHITECTURAL EASEMENTS TRUS 2027975290 1906 R STREET NW NO 100 WASHINGTON DC 20009 STEVEN MCCLAIN PRESIDENT 2027975290 2014-08-20 1 SCOTT E HALLBERG CPA P01081188 2023319880 2013 2015-11-30 17:44:51Z STEVEN MCCLAIN 1906 R STREET NW NO 100 WASHINGTON DC 20009 3325274 0 X WWW.ARCHITECTURALTRUST.ORG X 2001 DC THE TRUST'S MISSION IS TO BE A LEADING FORCE IN THE PRESERVATION OF AMERICA'S HISTORIC ARCHITECTURE BY WORKING TO ENSURE THAT HISTORIC PROPERTIES AND NEIGHBORHOODS ARE PRESERVED IN PERPETUITY FOR THE ENVIRONMENT AND EDUCATION OF FUTURE GENERATIONS. THE TRUST USES A VARIETY OF METHODS TO MEET THIS GOAL, INCLUDING ACCEPTING PRESERVATION EASEMENT DONATIONS AND CULTIVATING AN APPRECIATION FOR AMERICAN ARCHITECTURAL HISTORY. 5 4 5 0 0 0 0 0 0 0 269513 120707 1252 105679 270765 226386 0 0 0 0 382821 372332 0 0 1493 1072878 1048109 1455699 1420441 -1184934 -1194055 5994116 5115608 313879 149297 5680237 4966311 X THE TRUST WILL BE A LEADING FORCE IN THE PRESERVATION OF AMERICA'S ARCHITECTURAL HERITAGE. THE TRUST ACCEPTS DONATIONS OF HISTORIC PRESERVATION EASEMENTS TO PROTECT BUILDINGS, ED 0 0 1094202 STEWARDSHIP PROGRAM: THE TRUST PHYSICALLY INSPECTS AND PHOTOGRAPHS EACH OF THE PROPERTIES ON WHICH IT HOLDS AN EASEMENT AT LEAST ONCE ANNUALLY AND COMPARES THE CONDITION OF THE PROPERTY TO THE BASELINE PHOTOGRAPHS ON FILE TO ENSURE THAT THE PROPERTY IS IN COMPLIANCE WITH THE TERMS OF THE EASEMENT. IN 2013 THE TRUST MONITORED THE PROPERTIES FOR WHICH AN EASEMENT WAS GRANTED BETWEEN 2001 AND 2010. NO EASEMENT DONATIONS WERE ACCEPTED IN 2011, 2012, OR 2013. IN ADDITION, THE TRUST REVIEWS AND RESPONDS TO CHANGE REQUESTS FROM OWNERS SEEKING THE TRUST'S CONSENT, AS REQUIRED BY THE TERMS OF THE EASEMENTS, TO MAKE ALTERATIONS TO THEIR PROPERTIES. THE TRUST'S DECISIONS REGARDING ALTERATIONS CONFORM WITH THE SECRETARY OF THE INTERIOR'S STANDARDS FOR REHABILITATION AND GUIDELINES FOR REHABILITATNG HISTORIC BUILDINGS. THE TRUST ALSO TRACKS CHANGES IN OWNERSHIP OF EASEMENT-PROTECTED PROPERTIES BY REVIEWING LAND RECORDS AND COMMUNICATING REGULARLY WITH PROPERTY OWNERS. COMMUNICATIONS WITH POTENTIAL BUYERS OF EASEMENT-ENCUMBERED PROPERTIES AND THEIR REPRESENTATIVES REINFORCE THE OWNERS' OBLIGATIONS UNDER THE TERMS OF THE EASEMENTS, AS WELL AS THE TRUST'S RIGHTS AND RESPONSIBILITIES VIS A VIS THE PROPERTIES. NEW OWNERS ARE PROVIDED WITH A COPY OF THE RECORDED EASEMENT, AS WELL AS INFORMATION ABOUT THE TRUST'S ANNUAL MONITORING PROCESS AND CHANGE REQUEST POLICIES AND PROCEDURES. LEGAL ACTION IS TAKEN AS NEEDED TO DEFEND ENFORCEABILITY OF THE EASEMENTS AND TO ENSURE COMPLIANCE WITH THEIR TERMS. 1094202 1 0 0 0 0 0 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA CT IL MA MD NJ NY OH PA TN VA X STEVEN MCCLAIN 2027975290 1906 R STREET NW SUITE 100 WASHINGTON DC 20009 STEVEN MCCLAIN DIRECTOR/PRESIDENT 37.60 X X 150000 0 17321 BRADLEY RUNYAN ESQ DIRECTOR/CHAIR 1.00 X 0 0 0 SUDEEP ANAND DIRECTOR 1.00 X 0 0 0 KRISHNA ROY DIRECTOR 1.00 X 0 0 0 DONALD DEWEY DIRECTOR/SECRETARY-TREASURER 1.00 X 0 0 0 150000 0 17321 1 0 1 0 LATHAM & WATKINS LLP 555 11TH STREET NW WASHINGTON DC 20004 LEGAL 599468 JULIE D EPPERLY PC 5024 GROVES EDGE LANE WAXHAW NC 28173 LEGAL 166075 VENABLE LLP 575 7TH STREET NW WASHINGTON DC 20004 LEGAL 140032 3 144459 144459 3075136 3098888 -23752 -23752 -23752 RETURN ON INVESTMENT PREVIOUSLY W 999999 100239 100239 MISCELLANEOUS 999999 5440 5440 105679 226386 5440 0 220946 167321 50196 117125 163678 84129 79549 1855 764 1091 17732 9234 8498 21746 8952 12794 879799 878983 816 29446 29446 28362 28362 9877 9877 19341 8092 11249 12128 4993 7135 24910 10254 14656 16960 16319 641 7226 2975 4251 8830 3635 5195 TAXES 4754 4754 PROPERTY RESEARCH 3840 3840 OTHER EXPENSES 1019 1019 DUES & SUBSCRIPTIONS 940 940 677 677 1420441 1094202 324746 1493 49859 158614 466 284 510 0 8861 5976 63004 60492 9739 2512 5199257 4948222 725424 5994116 5115608 198179 34597 115700 114700 313879 149297 X 5680237 4966311 5680237 4966311 5994116 5115608 -1194055 480130 0 X 0 0 0 X 230100 180000 3000 413100 230100 180000 3000 413100 413100 355702 206642 189712 176373 144458 1072887 2857 1252 105679 109788 1595775 0.25890 0.34600 X X 838 838 138 8 1 2220.00 270973 1 5680237 600835 1286399 28362 4966311 6497023 633851 1407331 43306 5680237 8257126 -331430 1374813 53860 6497023 10021428 419895 2114421 69776 8257126 12660555 -490317 2085668 63142 10021428 0 0 850 567 283 18202 17905 297 43952 42020 1932 2512 DONOR DEPOSITS 114700 114700 X 0 0 0 0 0 0 0 0 0 STEVEN MCCLAIN DIRECTOR/PRESIDENT 150000 0 0 0 0 0 0 0 17321 0 167321 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 IRS FORM 990 IS PREPARED BY AN ACCOUNTING FIRM. INTERNAL REVIEW IS PERFORMED BY THE TRUST PRESIDENT AND SECRETARY/TREASURER OF THE BOARD OF DIRECTORS. EXTERNAL REVIEW IS PERFORMED BY OUTSIDE COUNSEL AND A SECOND ACCOUNTING FIRM. ALL MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED WITH A COPY OF THE FINAL IRS FORM 990 FOR REVIEW AT LEAST ONE WEEK PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH CALENDAR YEAR, ALL MEMBERS OF THE BOARD OF DIRECTORS AND OFFICERS ARE PROVIDED WITH A COPY OF THE TRUST'S CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT, WHICH DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST. ANY TRANSACTION THAT REPRESENTS A POTENTIAL CONFLICT OF INTEREST, AS IDENTIFIED BY THE BOARD, MUST BE APPROVED BY A MAJORITY VOTE OF THE DISINTERESTED MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF OFFICERS OF THE TRUST. THE BOARD OBTAINS A PERIODIC INDEPENDENT SALARY SURVEY. IN YEARS IN WHICH AN INDEPENDENT SALARY SURVEY IS NOT OBTAINED, AVAILABLE COMPARABILITY DATA IS OBTAINED. CONTEMPORANEOUS SUBSTANTIATION OF THE BOARD'S DELIBERATIONS AND DECISIONS IS INCLUDED IN THE BOARD MINUTES. DURING 2013, THE ONLY COMPENSATED OFFICER WAS THE PRESIDENT. INDEPENDENT SALARY SURVEYS WERE LAST CONDUCTED IN 2007. COMPARABILITY DATA WAS LAST OBTAINED IN 2008, WHICH IS THE MOST RECENT YEAR IN WHICH A SALARY INCREASE WAS GRANTED TO THE PRESIDENT. THE PRESIDENT'S SALARY WAS REDUCED BY THE BOARD IN THE SECOND HALF OF 2010 AND HAS REMAINED AT THAT LEVEL SINCE THEN. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST.