TY 2013 Form 990 Schedule O

efile Public Visual Render ObjectId: 201510349349300891 - Submission: 2015-02-03 TIN: 13-3528266

SCHEDULE O
(Form 990 or 990-EZ)

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 to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

HUDSON HIGHLANDS LAND TRUST INC

Employer identification number

13-3528266

Return Reference	Explanation
990, PART VI, LINE 11B	HHLT'S PROCESS FOR BOARD REVIEW OF THE FORM 990, BOTH IN WRITTEN POLICY AND IMPLEMENTATION, BEGINS WITH THE STAFF AND CERTIFIED PUBLIC ACCOUNTANT (FORM 990 PREPARER) PRESENTATION OF THE DRAFT COPY OF THE FORM 990 TO THE BOARD'S FINANCE COMMITTEE IN DECEMBER. FOLLOWING REVIEW, COMMENT, AND REVISION BY THIS COMMITTEE, THE DRAFT FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR FURTHER REVIEW, COMMENT, AND REVISION. FOLLOWING THE EXECUTIVE COMMITTEE'S REVIEW AND APPROVAL OF THE DRAFT, IT IS THEN PROVIDED ELECTRONICALLY TO THE FULL BOARD OF DIRECTORS FOR PRELIMINARY REVIEW IN LATE JANUARY, WITH AT LEAST A WEEK AFFORDED TO THE FULL BOARD FOR REVIEW OF THE DOCUMENT. THE FORM 990 IS THEN PRESENTED BY STAFF TO THE FULL BOARD OF DIRECTORS AT ITS 2ND QUARTER MEETING IN LATE JANUARY OR EARLY FEBRUARY, WHERE FINAL REVIEW, QUESTIONS, AND RECOMMENDED REVISIONS ARE RECEIVED, WITH A MAJORITY OF THE FULL BOARD OF DIRECTORS VOTING TO APPROVE THE FORM 990 AS PRESENTED (WITH APPROVED REVISIONS BY THE FULL BOARD). THE FINAL, BOARD-APPROVED FORM 990 IS THEN FILED BY FEBRUARY 15TH.
FORM 990, PART VI, LINE 12A-C	IN ACCORDANCE WITH HHLT'S CONFLICT OF INTEREST POLICY, ALL MEMBERS OF THE BOARD OF DIRECTORS AND ALL MEMBERS OF HHLT STAFF, ANNUALLY REVIEW AND ATTEST IN WRITING THAT THEY ARE AWARE OF, AND THEN ABIDE BY, THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY, INCLUDING THAT THEY HAVE NOT ENGAGED IN ANY ACTIVITIES THAT CONSTITUTE A CONFLICT. ADDITIONALLY, MEMBERS OF THE BOARD OF DIRECTORS REGULARLY RECUSE THEMSELVES FROM ANY DECISION OF THE BOARD WHERE A PERCEIVED OR ACTUAL CONFLICT, AS OUTLINED IN THE POLICY, MAY EXIST. THE CONFLICTS OF INTEREST POLICY IS FORMALLY REVIEWED AT LEAST ONCE EVERY FIVE YEARS, WITH THE LAST AMENDMENT IN 2014.
FORM 990, PART VI, SECTION B, LINE 15A	IN ACCORDANCE WITH HHLT'S FINANCIAL MANAGEMENT POLICY, WHEN HIRING THE EXECUTIVE DIRECTOR, AND THEREAFTER ON AN ANNUAL BASIS, THE BOARD PERFORMS A THOROUGH REVIEW TO DETERMINE SUITABLE COMPENSATION. THIS PROCESS INVOLVES REVIEW OF SALARY COMPARABILITY DATA FROM PUBLIC SOURCES (FORM 990S OF SIMILAR NON-PROFIT ORGANIZATIONS IN THE REGION) BY THE INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND THEN REVIEW AND APPROVAL OF THE EXECUTIVE DIRECTOR'S SALARY, AS ONE COMPONENT OF THE ORGANIZATION'S FISCAL YEAR BUDGET, BY THE INDEPENDENT BOARD OF DIRECTORS AT ITS ANNUAL MEETING. THE EXECUTIVE DIRECTOR'S DISCRETIONARY BONUS IS BASED ON AN END OF CALENDAR YEAR PERFORMANCE REVIEW, IS NOT CONTINGENT UPON HHLT PROFITS OR REVENUES, AND IS REVIEWED AND APPROVED BY THE INDEPENDENT MEMBERS OF THE BOARD'S EXECUTIVE COMMITTEE. IN ACCORDANCE WITH HHLT'S RECORDS POLICY, THE BOARD RETAINS INDEFINITELY THE DOCUMENTATION OF THE COMPARABILITY DATA, THE REVIEW DELIBERATION, AND ITS FINAL DECISION FOR BOTH SALARY AND BONUS.
FORM 990, PART VI, SECTION C, LINE 19	THE LATEST FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST FROM HHLT OR THE NEW YORK DEPARTMENT OF LAW, CHARITIES BUREAU. ADDITIONALLY, THE CURRENT AND PREVIOUS YEARS' FORM 990S ARE AVAILABLE TO THE PUBLIC ON HHLT'S WEBSITE AND ON THE GUIDESTAR WEBSITE. REQUESTS RECEIVED AT HHLT IN WRITING, OR BY PHONE, FAX, OR EMAIL MEANS, WILL BE HONORED WITHIN ONE WEEK'S TIME. WE PUBLISH AN ANNUAL REPORT WHICH IS MAILED TO OVER 2000 HOUSEHOLDS IN OUR PROGRAM AREA, IS POSTED ON HHLT'S WEBSITE, AND IS AVAILABLE TO THE PUBLIC THROUGHOUT THE YEAR THROUGH MULTIPLE PUBLIC EVENTS AND VENUES. OUR MISSION AND VISION STATEMENTS, ETHICS STATEMENT, CONFLICTS OF INTEREST POLICY, A LISTING OF OUR BOARD OF DIRECTORS AND ANNUAL REPORTS OF THE CURRENT AND PREVIOUS FIVE YEARS ARE FOUND ON THE ORGANIZATION'S WEBSITE IN PDF FORMAT. WE ALSO SUBMIT A SUMMARY ANNUAL REPORT, INCLUDING FINANCIAL INFORMATION AND COMPLETED LAND CONSERVATION PROJECTS, TO LOCAL NEWS PUBLICATIONS WITHIN HHLT'S PROGRAM AREA.
FORM 990, PART III, LINE 4D	IN ADDITION TO ITS WORK IN THE PRIMARY AREAS OF LAND CONSERVATION, PUBLIC POLICY AND OUTREACH, HHLT IS INVOLVED IN A VARIETY OF OTHER PROGRAM INITIATIVES. THESE INCLUDE WORK IN NATURAL RESOURCES PROTECTION, WORKING WITH OUR PARTNERS TO ADDRESS ISSUES AS DIVERSE AS INVASIVE SPECIES CONTROL TO STORMWATER MANAGEMENT. THE STAFF AND BOARD ALSO COLLABORATE ON MULTIPLE PROJECTS TO FURTHER HHLT'S GOALS, SPANNING ALL ASPECTS OF OUR PROGRAMS, INCLUDING LIGHT POLLUTION REDUCTION PROGRAMS, PROMOTION OF LAND PRESERVATION OPTIONS, AND SUPPORT OF HIGHLANDS CONSERVATION ACT INITIATIVES. ALTHOUGH RESOURCES DEVOTED TO THESE PROGRAMS ARE MUCH SMALLER IN SCALE THAN THE PRIMARY AREA OF RESOURCE ALLOCATION, COLLECTIVELY THEY REPRESENT AN IMPORTANT SEGMENT OF HHLT'S WORK BENEFITTING THE PUBLIC.
PART VI, SECTION A, LINE 4	THE ORGANIZATION INSTITUTED CHANGES TO ITS POLICIES AND PROCEDURES TO CONFORM TO THE NEW GUIDELINES SET FORTH BY THE NEW YORK NON-PROFIT REVITALIZATION ACT. THESE CHANGES MAINLY ALTERED DEFINITIONS LISTED IN THE BY-LAWS TO CONFORM TO NEW DEFINITIONS OUTLINED IN THE ACT, PROHIBIT EMPLOYEES OF THE ORGANIZATION FROM BEING MEMBERS OF THE BOARD, AND ALLOWED FOR NEW AVENUES FOR SENDING INFORMATION, SUCH AS VIA E-MAIL OR FAX, WHICH WERE NOT PREVIOUSLY SHOWN IN THE ORGANIZATION'S BY-LAWS.
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:TRAINING AND EDUCATION TOTAL EXPENSES:7807 PROGRAM SERVICES:7807
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:FUNDRAISING TOTAL EXPENSES:10692 FUNDRAISING:10692
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:OTHER TOTAL EXPENSES:10789 PROGRAM SERVICES:8631 MANAGEMENT AND GENERAL:971 FUNDRAISING:1187
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:BAD DEBT EXPENSE TOTAL EXPENSES:2500 MANAGEMENT AND GENERAL:2500
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:DONATED LAND TOTAL EXPENSES:186500 PROGRAM SERVICES:186500

Return Reference

Explanation

990, PART VI, LINE 11B

HHLT'S PROCESS FOR BOARD REVIEW OF THE FORM 990, BOTH IN WRITTEN POLICY AND IMPLEMENTATION, BEGINS WITH THE STAFF AND CERTIFIED PUBLIC ACCOUNTANT (FORM 990 PREPARER) PRESENTATION OF THE DRAFT COPY OF THE FORM 990 TO THE BOARD'S FINANCE COMMITTEE IN DECEMBER. FOLLOWING REVIEW, COMMENT, AND REVISION BY THIS COMMITTEE, THE DRAFT FORM 990 IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR FURTHER REVIEW, COMMENT, AND REVISION. FOLLOWING THE EXECUTIVE COMMITTEE'S REVIEW AND APPROVAL OF THE DRAFT, IT IS THEN PROVIDED ELECTRONICALLY TO THE FULL BOARD OF DIRECTORS FOR PRELIMINARY REVIEW IN LATE JANUARY, WITH AT LEAST A WEEK AFFORDED TO THE FULL BOARD FOR REVIEW OF THE DOCUMENT. THE FORM 990 IS THEN PRESENTED BY STAFF TO THE FULL BOARD OF DIRECTORS AT ITS 2ND QUARTER MEETING IN LATE JANUARY OR EARLY FEBRUARY, WHERE FINAL REVIEW, QUESTIONS, AND RECOMMENDED REVISIONS ARE RECEIVED, WITH A MAJORITY OF THE FULL BOARD OF DIRECTORS VOTING TO APPROVE THE FORM 990 AS PRESENTED (WITH APPROVED REVISIONS BY THE FULL BOARD). THE FINAL, BOARD-APPROVED FORM 990 IS THEN FILED BY FEBRUARY 15TH.

FORM 990, PART VI, LINE 12A-C

IN ACCORDANCE WITH HHLT'S CONFLICT OF INTEREST POLICY, ALL MEMBERS OF THE BOARD OF DIRECTORS AND ALL MEMBERS OF HHLT STAFF, ANNUALLY REVIEW AND ATTEST IN WRITING THAT THEY ARE AWARE OF, AND THEN ABIDE BY, THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY, INCLUDING THAT THEY HAVE NOT ENGAGED IN ANY ACTIVITIES THAT CONSTITUTE A CONFLICT. ADDITIONALLY, MEMBERS OF THE BOARD OF DIRECTORS REGULARLY RECUSE THEMSELVES FROM ANY DECISION OF THE BOARD WHERE A PERCEIVED OR ACTUAL CONFLICT, AS OUTLINED IN THE POLICY, MAY EXIST. THE CONFLICTS OF INTEREST POLICY IS FORMALLY REVIEWED AT LEAST ONCE EVERY FIVE YEARS, WITH THE LAST AMENDMENT IN 2014.

FORM 990, PART VI, SECTION B, LINE 15A

IN ACCORDANCE WITH HHLT'S FINANCIAL MANAGEMENT POLICY, WHEN HIRING THE EXECUTIVE DIRECTOR, AND THEREAFTER ON AN ANNUAL BASIS, THE BOARD PERFORMS A THOROUGH REVIEW TO DETERMINE SUITABLE COMPENSATION. THIS PROCESS INVOLVES REVIEW OF SALARY COMPARABILITY DATA FROM PUBLIC SOURCES (FORM 990S OF SIMILAR NON-PROFIT ORGANIZATIONS IN THE REGION) BY THE INDEPENDENT MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND THEN REVIEW AND APPROVAL OF THE EXECUTIVE DIRECTOR'S SALARY, AS ONE COMPONENT OF THE ORGANIZATION'S FISCAL YEAR BUDGET, BY THE INDEPENDENT BOARD OF DIRECTORS AT ITS ANNUAL MEETING. THE EXECUTIVE DIRECTOR'S DISCRETIONARY BONUS IS BASED ON AN END OF CALENDAR YEAR PERFORMANCE REVIEW, IS NOT CONTINGENT UPON HHLT PROFITS OR REVENUES, AND IS REVIEWED AND APPROVED BY THE INDEPENDENT MEMBERS OF THE BOARD'S EXECUTIVE COMMITTEE. IN ACCORDANCE WITH HHLT'S RECORDS POLICY, THE BOARD RETAINS INDEFINITELY THE DOCUMENTATION OF THE COMPARABILITY DATA, THE REVIEW DELIBERATION, AND ITS FINAL DECISION FOR BOTH SALARY AND BONUS.

FORM 990, PART VI, SECTION C, LINE 19

THE LATEST FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST FROM HHLT OR THE NEW YORK DEPARTMENT OF LAW, CHARITIES BUREAU. ADDITIONALLY, THE CURRENT AND PREVIOUS YEARS' FORM 990S ARE AVAILABLE TO THE PUBLIC ON HHLT'S WEBSITE AND ON THE GUIDESTAR WEBSITE. REQUESTS RECEIVED AT HHLT IN WRITING, OR BY PHONE, FAX, OR EMAIL MEANS, WILL BE HONORED WITHIN ONE WEEK'S TIME. WE PUBLISH AN ANNUAL REPORT WHICH IS MAILED TO OVER 2000 HOUSEHOLDS IN OUR PROGRAM AREA, IS POSTED ON HHLT'S WEBSITE, AND IS AVAILABLE TO THE PUBLIC THROUGHOUT THE YEAR THROUGH MULTIPLE PUBLIC EVENTS AND VENUES. OUR MISSION AND VISION STATEMENTS, ETHICS STATEMENT, CONFLICTS OF INTEREST POLICY, A LISTING OF OUR BOARD OF DIRECTORS AND ANNUAL REPORTS OF THE CURRENT AND PREVIOUS FIVE YEARS ARE FOUND ON THE ORGANIZATION'S WEBSITE IN PDF FORMAT. WE ALSO SUBMIT A SUMMARY ANNUAL REPORT, INCLUDING FINANCIAL INFORMATION AND COMPLETED LAND CONSERVATION PROJECTS, TO LOCAL NEWS PUBLICATIONS WITHIN HHLT'S PROGRAM AREA.

FORM 990, PART III, LINE 4D

IN ADDITION TO ITS WORK IN THE PRIMARY AREAS OF LAND CONSERVATION, PUBLIC POLICY AND OUTREACH, HHLT IS INVOLVED IN A VARIETY OF OTHER PROGRAM INITIATIVES. THESE INCLUDE WORK IN NATURAL RESOURCES PROTECTION, WORKING WITH OUR PARTNERS TO ADDRESS ISSUES AS DIVERSE AS INVASIVE SPECIES CONTROL TO STORMWATER MANAGEMENT. THE STAFF AND BOARD ALSO COLLABORATE ON MULTIPLE PROJECTS TO FURTHER HHLT'S GOALS, SPANNING ALL ASPECTS OF OUR PROGRAMS, INCLUDING LIGHT POLLUTION REDUCTION PROGRAMS, PROMOTION OF LAND PRESERVATION OPTIONS, AND SUPPORT OF HIGHLANDS CONSERVATION ACT INITIATIVES. ALTHOUGH RESOURCES DEVOTED TO THESE PROGRAMS ARE MUCH SMALLER IN SCALE THAN THE PRIMARY AREA OF RESOURCE ALLOCATION, COLLECTIVELY THEY REPRESENT AN IMPORTANT SEGMENT OF HHLT'S WORK BENEFITTING THE PUBLIC.

PART VI, SECTION A, LINE 4

THE ORGANIZATION INSTITUTED CHANGES TO ITS POLICIES AND PROCEDURES TO CONFORM TO THE NEW GUIDELINES SET FORTH BY THE NEW YORK NON-PROFIT REVITALIZATION ACT. THESE CHANGES MAINLY ALTERED DEFINITIONS LISTED IN THE BY-LAWS TO CONFORM TO NEW DEFINITIONS OUTLINED IN THE ACT, PROHIBIT EMPLOYEES OF THE ORGANIZATION FROM BEING MEMBERS OF THE BOARD, AND ALLOWED FOR NEW AVENUES FOR SENDING INFORMATION, SUCH AS VIA E-MAIL OR FAX, WHICH WERE NOT PREVIOUSLY SHOWN IN THE ORGANIZATION'S BY-LAWS.