1. SEM-1: Preparing for Renewal October 8, 2015 Jennifer Brady-Connor, Program Manager Valerie Roof, Review Specialist

2. Who’s here….?

3. Workshop Objectives Background & Renewal Process Renewal is New and Improved Using the Requirements Manual Dealing with the “what ifs” Workplanning Wrap up

4. Addressing your questions…. We received some in advance There will be other opportunities Ask clarifying questions as needed We’ll get to all of them!

5. Workshop Objectives Background & Renewal Process Renewal is New and Improved Using the Requirements Manual Dealing with the “what ifs” Workplanning Wrap up

6. Sets Land Trust Standards and Practices Sets indicator practices Provides education Fundraises Verifies implementation of Land Trust Standards and Practices Develops accreditation application and review process Makes accreditation decisions

7. Land Trust Standards and Practices 12 standards, 88 practices The ethical and technical guidelines for the responsible operation of a land trust Alliance members adopt S&P

8. What is Accreditation? Sample of Land Trust Standards and Practices Independent verification of 26 indicator practices Voluntary First-time and renewal

9. Land Trust Accreditation Commission Independent program of the Land Trust Alliance 19 diverse volunteer commissioners 7 staff

10. Goals of the Accreditation Program Build and recognize strong land trusts Foster public trust Help ensure permanent land protection

11. Purpose of Renewal Foster continued implementation of Land Trust Standards and Practices Reflect best practices Confirm compliance with current requirements Verify action on expectations for improvement Identify and evaluate major changes in accredited land trusts

12. Accreditation Cycle Accreditation Awarded Continued Improvement Renewal Preparation

13. What is the same? What is different? Overview of Renewal Process

14. What is the Same as First- Time? Questionnaire, Attachments/Statements Schedule of Dedicated and Restricted Funds Stakeholder notification Land Conservation Project List Project Documentation Checklist Review by team of staff and commissioners

15. What is Different? Slots are reserved/assigned Fewer attachments No more binders; all online

16. Renewal of Accreditation Renewal of Accreditation Process is Different First-Time ProcessRenewal Process Pre-app screeningNo pre-app screening Completeness checkNo completeness check Applicant call to gather more information and determine next steps Applicant call (only if requested; only to explain reason behind info requests) Follow-up RequestAdditional Information Request (AIR) Commission Decision (Accredit, Table, Not Accredit) Commission Decision (Accredit, Conditionally Accredit, or Not Accredit) No Table decision

17. Renewals Renewals Requirements are Different First-Time RequirementsRenewal Requirements Current practice/two yearsCurrent practice/five years (since last applied) Expectations for Improvement (EFIs) common EFIs uncommon – will require corrective action first Must meet key elements/first-time requirements (as described in Requirements Manual) Must also meet additional elements/at renewal requirements (as described in Requirements Manual)

18. User Manual http://landtrust.civicore.com

19. General Tips and Pointers Can complete the questionnaire in more than one sitting One user name/password; more than one can be logged in at once Can revise questionnaire at any time prior to submitting final application Review entire application prior to submitting to ensure it is accurate representation

20. Submit Application & Fee Submit Application & Fee Submit Pre- Application Receive Project Selection, Fee and Attestation Verification Request Receive Login & Register Commission Decision Receive Additional Information Request (AIR) Submit Additional Information Example Accreditation Timeline: Applicants for Renewal Commission review As of June 3, 2014 ~9 mo. prior to app due; register within 2 mos. of pre-app due date ~5 wks. prior to app due ~1-4 months after app due ~3 mo. prior to app due On or before app due date ~3 months after AIR received Total elapsed time from application due date to Commission decision: 8-10 months ~8-10 months after application submitted Commission review

21. Registration Email

22. Submit Application & Fee Submit Application & Fee Submit Pre- Application Receive Project Selection, Fee and Attestation Verification Request Receive Login & Register Commission Decision Receive Additional Information Request (AIR) Submit Additional Information Example Accreditation Timeline: Applicants for Renewal Commission review As of June 3, 2014 ~9 mo. prior to app due; register within 2 mos. of pre-app due date ~5 wks. prior to app due ~1-4 months after app due ~3 mo. prior to app due On or before app due date ~3 months after AIR received Total elapsed time from application due date to Commission decision: 8-10 months ~8-10 months after application submitted Commission review

23. Land Conservation Project List

25. Submit Application & Fee Submit Application & Fee Submit Pre- Application Receive Project Selection, Fee and Attestation Verification Request Receive Login & Register Commission Decision Receive Additional Information Request (AIR) Submit Additional Information Example Accreditation Timeline: Applicants for Renewal Commission review As of June 3, 2014 ~9 mo. prior to app due; register within 2 mos. of pre-app due date ~5 wks. prior to app due ~1-4 months after app due ~3 mo. prior to app due On or before app due date ~3 months after AIR received Total elapsed time from application due date to Commission decision: 8-10 months ~8-10 months after application submitted Commission review

26. Application Application questionnaire Supporting documents –Statements –Evidence Project documentation Fee (based on operating expenses – 2015 ranges from $1,560 to $10,820)

27. Application

28. Application Project Documentation –Selection –When –Checklist –Other verification items

29. Application Awareness and disclosure is the best policy If a qualified “yes”…explain If you aren’t sure…explain If you cannot…explain

30. Submit Application & Fee Submit Application & Fee Submit Pre- Application Receive Project Selection, Fee and Attestation Verification Request Receive Login & Register Commission Decision Receive Additional Information Request (AIR) Submit Additional Information Example Accreditation Timeline: Applicants for Renewal Commission review As of June 3, 2014 ~9 mo. prior to app due; register within 2 mos. of pre-app due date ~5 wks. prior to app due ~1-4 months after app due ~3 mo. prior to app due On or before app due date ~3 months after AIR received Total elapsed time from application due date to Commission decision: 8-10 months ~8-10 months after application submitted Commission review

31. Application Review Review team (staff and commissioners) evaluates compliance with all 26 indicator practices by considering: –Application & all materials –Public comments –Research

32. Application Review Meet requirements as outlined in the Requirements Manual –Additional information –Corrective action Have evidence any expectations for improvement were met Attestations confirmed

33. Then What?

34. Submit Application & Fee Submit Application & Fee Submit Pre- Application Receive Project Selection, Fee and Attestation Verification Request Receive Login & Register Commission Decision Receive Additional Information Request (AIR) Submit Additional Information Example Accreditation Timeline: Applicants for Renewal Commission review As of June 3, 2014 ~9 mo. prior to app due; register within 2 mos. of pre-app due date ~5 wks. prior to app due ~1-4 months after app due ~3 mo. prior to app due On or before app due date ~3 months after AIR received Total elapsed time from application due date to Commission decision: 8-10 months ~8-10 months after application submitted Commission review

35. Additional Information Request AIR with document requests or corrective action

36. Submit Application & Fee Submit Application & Fee Submit Pre- Application Receive Project Selection, Fee and Attestation Verification Request Receive Login & Register Commission Decision Receive Additional Information Request (AIR) Submit Additional Information Example Accreditation Timeline: Applicants for Renewal Commission review As of June 3, 2014 ~9 mo. prior to app due; register within 2 mos. of pre-app due date ~5 wks. prior to app due ~1-4 months after app due ~3 mo. prior to app due On or before app due date ~3 months after AIR received Total elapsed time from application due date to Commission decision: 8-10 months ~8-10 months after application submitted Commission review

37. Review materials received to date Recommendation to Commission Final Review

38. Review team considers: –Current practice: throughout accreditation term –Past practice (limited): signatures on baselines, or an attempt to get –Flexible: range of approaches –Practical: fosters continuous improvement Review Team Recommendation

39. Decision by Full Commission Accreditation –Renewed for 5-year period –(Maybe) Expectations for improvement –Commendations Conditional Accreditation –Renewed, with formal check-in Not Renewed

40. Submit Application & Fee Submit Application & Fee Submit Pre- Application Receive Project Selection, Fee and Attestation Verification Request Receive Login & Register Commission Decision Receive Additional Information Request (AIR) Submit Additional Information Example Accreditation Timeline: Applicants for Renewal Commission review As of June 3, 2014 ~9 mo. prior to app due; register within 2 mos. of pre-app due date ~5 wks. prior to app due ~1-4 months after app due ~3 mo. prior to app due On or before app due date ~3 months after AIR received Total elapsed time from application due date to Commission decision: 8-10 months ~8-10 months after application submitted Commission review

41. How Long Does It Take? Generally: Final decision ~10 months from application due date Approximately 15 months from registration due date

42. Questions?

43. Workshop Objectives Background & Renewal Process Renewal is New and Improved Using the Requirements Manual Dealing with the “what ifs” Workplanning Wrap up

44. You are in Good Company 38% of eligible land trusts are accredited. Accredited land trusts hold more than 76% of 20 million acres currently held by land trusts.

45. Process Improvements –Reduced application information requested –Reduced project documentation –Improved the electronic application process –Revised the User Manual –Reduced length of process –Increased outreach to applicants –Improved website and access to information You Told Us, We Listened

46. More Changes Revised requirements –Simplified and clarified –Reduced the number of requirements by approximately 30%

47. Result

48. Why Apply for Renewal?

49. Internal Value Strengthened operations and made us more effective –Streamlined procedures –Created organizational structures Improved our ability to preserve and/or steward land or easements –Unaccredited land trusts are over 20% more likely to have a legal challenge per parcel and pay over 50% more in external costs per challenge than accredited land trusts (Source: Terrafirma actuarial data)

50. External Value Distinguished our land trust with private donors and/or increased donor support Distinguished our land trust with public agency partners and/or increased access to public funds Increased recognition of our land trust among other land trusts

51. “Whew! It is a demanding process that helps get your organization in order and provides the credibility we all need to be able to show our constituents.”

52. 97% 100%

53. Workshop Objectives Background & Renewal Process Renewal is New and Improved Using the Requirements Manual Dealing with the “what ifs” Workplanning Wrap up

55. New in 2015: History of Changes

56. First-time Accreditation First Renewal of Accreditation Second and Subsequent Renewal of Accreditation Key Elements Current work Work over five-year term Work over five-year term At-first-time Contents Additional Elements Current work Work over five-year term At-renewal Contents

57. Consistency Fair but flexible All must demonstrate compliance No one-size-fits all Recognize diversity Commission’s Review Approach

58. Three Aspects of the Requirements Meet the requirement Document that you met the requirement Communicate that you met the requirement

59. Expectations for Improvement (EFIs) What have we done? (statement) How will the Commission know? (documentation)

60. Have you Adequately Addressed your EFIs? Have met consistently during 5-year term Just met for first time Have not met Requirement no longer applicable Have not had an opportunity to address issue

61. Practice 2B. Nonprofit Incorporation and Bylaws Expectation that X will implement a process for periodically reviewing and updating its bylaws and will keep documentation of its review. Example

62. How to Meet and Document Might address by: o Establishing a committee or assigning a board member the task of reviewing the bylaws Might document by providing: o Minutes of the meeting(s) where the review was discussed o Revised bylaws with date of adoption

63. Examples 10B. Appraisals Expectation that X will only sign the Form 8283 when it is complete and is an accurate representation of the gift and when the appraisal supporting the Form 8283 meets basic Treasury Regulation requirements for a qualified appraisal as specified in the Commission’s Requirements Manual.

64. Examples 11A. Funding Easement Stewardship Expectation that X will continue to implement its fundraising plan in order to achieve its goals for increasing its easement stewardship and defense fund so that it will have levels that are in keeping with the Commission’s Guidance Document [Requirements Manual) for practice 11A before it applies for renewal of accreditation.

65. Examples 9J. Purchasing Land Expectation that X will, when buying interests in real property, abide by the appraisal requirements described in the Commission’s Guidance Document [Requirements Manual] for obtaining appraisals in compliance with practice 9J.

66. Examples 12C. Land Management Expectation that X will have completed at least a management summary for every property it holds in fee at the time it acquires a property and until such time as it completes a formal management plan.

68. What You Wanted to Know More About Recordkeeping (9G) Funding Easement Stewardship (11A) Funding Land Stewardship (12A) Dealing with Conflicts of Interest (4A) Baseline Documentation Reports (11B) Other

69. 9G Recordkeeping Board-adopted policy Separate storage for originals and duplicates Originals protected from daily use and reasonably secure from fire, floods or other foreseeable hazards Originals only electronic Originals in homes

70. OriginalsDuplicates Record Physical Location of Originals Description of How Originals are Protected from Daily Use and Kept Secure from Fire, Floods and Other Damage Physical Location of Paper Copies Location of Electronic Server/Copies (office server, Internet cloud, etc.) Legal agreements (deeds, easements, amendments) In our officeWe only use our electronic files Downstairs On our server Common Application Problems

71. Changes in Requirements Irreplaceable Document Original Required Duplicate Required Appraisalsyesno Forms 8283yesno Conservation easement monitoring reportsyesno Fee property inspection recordsyesno Contracts and leases relative to long-term land management activities yesno

72. 9G Recordkeeping Examples of items you will need to complete your application –Conflicts of Interest –Title Investigation –Appraisals –Above Appraised Value Purchases –Baseline Documentation Reports –Conservation Easement Violations –Conservation Easement Amendments

73. 11A. Funding Easement Stewardship Number of Conservation Easements Defense FundingStewardship Funding 1-15 conservation easements $50,000A minimum of $3,500 per conservation easement 16+ conservation easements $50,000 for first 15 conservation easements, plus a minimum of $1,500 for each additional conservation easement

74. Do Not Meet the Required Minimum for Stewardship Make significant progress toward reaching goal Describe steps taken and progress Why unable to meet requirement How will meet requirement

75. 12A. Funding Land Stewardship 1.Dedicated fund(s) 2.A. Dedicated funds to cover at least emergency fee land management needs, issues related to title disputes and legal defense or enforcement costs and B. Annual operating funds for ongoing fee land stewardship operating expenses

76. DOLLAR VALUE AND TYPE(S) OF RESTRICTIONS NOTES* UR/no BDUR/BDTRPRTOTAL $0$25,000$800,000$0$825,000 Combined fund for easements and fee property; board has designated $25,000 for fee land emergency needs. $0 See above $0$25,000$800,000$0$825,000 Schedule of Dedicated and Restricted Funds

77. New Alliance Defense Calculator

78. 4A. Conflict of Interest One of the board member’s sisters wishes to donate a conservation easement to your organization. What documentation should you retain to demonstrate there was no private inurement or impermissible private benefit? What documentation should you retain to demonstrate that the insider did not influence the decision?

79. 11B. Baseline Documentation Reports Do each of your organization’s baseline documentation reports contain all of the following required elements? Date of completion. Documentation of the conservation values and public benefits. Documentation of existing conditions that relates to the easement’s restrictions and reserved rights. Dated signatures of the landowner and land trust acknowledging that both attest to the accuracy of the information contained in the report. Information on the location of the easement. Property description.

80. They Don’t; Now What? Scenario 1: Relatively recent donation, original owner Ask landowner to sign an acknowledgement that the original baseline still reflects the condition at the time of donation

81. Scenario 2: Older baseline, new owner Create a current conditions report or supplemental baseline report –Same standards for creating and authenticating –Can update descriptions of property, maps and photos Ask the new owner to sign it They Don’t; Now What?

82. Scenario 3: Landowner refuses to sign Keep documentation of attempt to secure the signatures –Correspondence, emails or internal notes –Chart to track related activities and response

83. Other Questions You Asked NRCS Caps 11B baselines 12C management plans Amendments

84. What We Want You to Know About Corrective actionAIREFI 10B Notification to landowners about tax requirements 60%16% 5A Contemporaneous acknowledgment letter27%10% 4A Conflict of interest policy22%N/A

85. Notifying Potential Donors (10B) The organization notifies potential land or easement donors, including those knowingly engaging in a bargain sale transaction, of the elements listed in the Requirements Manual.

86. Landowner Notification Contents Donor is responsible for appraisal Internal Revenue Code requires qualified appraisal Notification of explicit timing requirements Donor should use qualified appraiser who follows Uniform Standards of Professional Appraisal Practice The land trust will request copy of appraisal The land trust will not knowingly participate in transaction if there are concerns about tax deduction –Will not sign is NOT equivalent

87. Contemporaneous Written Acknowledgement (5A) For gifts greater than $250, including gifts of land and conservation easements (including bargain sale transactions), the organization issues a contemporaneous written gift acknowledgement letter compliant with the Internal Revenue Code (§170(f)(8)) and the Treasury Department Regulations (§1.170A-13).

88. Gift Acknowledgement Letter Contents Name of organization Date of donation Amount of cash contribution Description of noncash contribution One of the following: –Statement of “no goods and services” –Description and estimate of value

89. Required Policies 3F Delegation of Authority (if applicable) 4A Conflict of Interest 9G Recordkeeping 11E Enforcement of Easements 11I Amendment

90. Workshop Objectives Background & Renewal Process Renewal is New and Improved Using the Requirements Manual Dealing with the “what ifs” Workplanning Wrap up

91. What if…you just didn’t do it? Maybe you forgot Maybe you just don’t know (there is no documentation and/or someone left) Maybe you disagreed with the requirement Maybe there was a good reason [Renewal Report/I&R]

92. What if…I just can’t get buy in? How are you planning to meet all of these needs? Board Support Application fees Accreditation team Leadership Staff/volunteer support During term (i.e. recordkeeping) When it is time to apply

93. What if…one of these scenarios apply? Merger Accepted transfer of land or easements Related entity (multiple corporations)

94. What if… What else is on your mind?

95. Workshop Objectives Background & Renewal Process Renewal is New and Improved Using the Requirements Manual Dealing with the “what ifs” Workplanning Wrap up

96. How to Best Prepare 1.Conduct an organizational assessment and identify big hurdles –Baseline Documentation Reports –Conservation Easement Monitoring –Conservation Easement Defense Funding –Management Plans –Fee Property Inspections –Recordkeeping

97. How to Best Prepare Review (re-review) any EFIs issued at time of accreditation –How will (did) you address each one? –How will (did) you document each one?

98. How to Best Prepare Test yourself Read the Requirements Manual Read the application Identify gaps Build an accreditation team

99. How to Best Prepare Workplanning What is working/worked for your land trust? What advice do you have to offer others?

100. Change Happens! Annually Review Requirements Manual Review your policies/procedures/practices –Confirm policies/procedures/practices meet requirements –Confirm implementation remains documented

101. Change Happens! Periodically Conduct assessment against all Land Trust Standards and Practices –Within three years of renewal application –Good time to check in on EFIs –Address any concerns –Celebrate successes!

102. Change Happens! Always Read correspondence from Commission; disseminate as needed Ensure that accreditation contact is up-to-date with Commission Act in accordance with the Accreditation Agreement and Board Resolution

103. Accreditation Tools Applicant Handbook Requirements Manual Webinars Factsheets/Policies Application Materials Commission staff Alliance

104. Eligibility requirements Application process Mechanics of completing the pre- application and application Commission policies

105. Elements of evaluation for each indicator practices Alliance resources for more information

106. Other Tools Factsheets –Benefits of Accreditation http://www.landtrustaccreditation.org/ tips-and-tools/fact-sheets Webinars –Pre-application –Application Commission Staff http://www.landtrustaccreditation.org/ tips-and-tools/training

107. Land Trust Alliance Tools The Learning Center: http://learningcenter.lta.org http://learningcenter.lta.org Pathways to Accreditation Standards and Practices Curriculum Training, conferences, online learning and webinars Alliance staff

108. Workshop Objectives Background & Renewal Process Renewal is New and Improved Using the Requirements Manual Dealing with the “what ifs” Workplanning Wrap up

109. Benefits of Accreditation Stronger organizations Better prepared for perpetuity Incentives (Federal, State, Private) Donor support Stronger land trust community

110. Questions?