Historical Commission audit

15S-0008

Report on the

Alabama Historical Commission

Montgomery, Alabama

Department of

Examiners of Public Accounts

50 North Ripley Street, Room 3201

P.O. Box 302251

Montgomery, Alabama 36130-2251

www.examiners.alabama.gov

Ronald L. Jones, Chief Examiner

State of Alabama Department of

Examiners of Public Accounts

Telephone (334) 242-9200

FAX (334) 242-1775

Mailing Address:

P.O. Box 302251

Montgomery, AL 36130-2251

Ronald L. Jones

Chief Examiner

Location:

Gordon Persons Building 50 North Ripley Street, Room 3201

Montgomery, AL 36104-3833

June 18, 2014

Representative Howard Sanderford

Chairman, Sunset Committee

Alabama State House

Montgomery, AL 36130

Dear Representative Sanderford,

This report was prepared to provide information for use by the Sunset Committee in

conducting its review and evaluation of the operations of the Alabama Historical

Commission in accordance with the Code of Alabama 1975, Section 41-20-9.

The report contains unaudited information obtained from the management, staff, and

records of the Alabama Historical Commission in addition to information obtained from

other sources.

Please contact me if you have any questions concerning this report.

Sincerely,

Ronald L. Jones

Chief Examiner

Examiners

Robin Hutcheson

Samuel Cowart

CONTENTS

PROFILE ................................................................................................................................................ 1

Purpose/Authority ................................................................................................................................. 1

Characteristics ...................................................................................................................................... 4

Operations ............................................................................................................................................. 5

Financial ............................................................................................................................................... 6

SIGNIFICANT ISSUES ........................................................................................................................ 7

STATUS OF PRIOR FINDINGS ......................................................................................................... 8

ORGANIZATION ............................................................................................................................... 15

PERSONNEL ....................................................................................................................................... 19

REGULATION IN CONJUNCTION WITH OTHER ENTITIES ................................................ 21

Closely Associated Associations and Foundations: ........................................................................... 21

FINANCIAL INFORMATION .......................................................................................................... 23

Schedule of Fees ................................................................................................................................. 25

Schedule of Receipts, Disbursements and Balances .......................................................................... 34

Operating Receipts vs. Operating Disbursements (Chart) .................................................................. 35

QUESTIONNAIRES ........................................................................................................................... 38

Commission Member Questionnaire .................................................................................................. 38

APPENDICES ...................................................................................................................................... 42

Sub-Grant Projects .............................................................................................................................. 42

Receipts and Expenditures by Historic Site ....................................................................................... 46

Professional Services by Vendor ........................................................................................................ 49

Historical Sites Administered by the Commission ............................................................................. 54

Rehabilitation Tax Credit Program ..................................................................................................... 56

Applicable Statutes ............................................................................................................................. 58

Commission Members ........................................................................................................................ 76

Commission Response to Significant Issues ...................................................................................... 79

1

PROFILE

Purpose/Authority

Commission Functions under State Law

The Alabama Historical Commission was established by Act 168, Acts of Alabama 1966 in

response to the passage and implementation of the National Historic Preservation Act of 1966.

The Commission operates under the provisions of the Code of Alabama 1975, Sections 41-9-

240 through 41-9-263. The Commission’s mission is to preserve, promote and protect

Alabama’s historic places, sites and objects.

Unlike the Department of Archives and History, which primarily deals with preservation of

artifacts and records, the Historical Commission is primarily concerned with the preservation of

buildings, landscapes, and archaeological sites of historical significance. The Historical

Commission is also concerned with the preservation of artifacts and archival documents

associated with historic sites that it owns. State law makes the Commission responsible for the

following activities:

Acquisition and preservation of historic properties and education of the public on historic

sites in Alabama. The Commission assists, through various programs and initiatives, in the

preservation of scores of other historic places throughout Alabama. (Note: We have interpreted

the phase "education of the public on historic sites in Alabama" as being this broader mandate,

beyond 11 particular sites which the AHC happens to own). The Commission owns, operates,

or has custody of historic sites located throughout Alabama. (See the appendices of this report

for a list of the Commission’s properties.)

Underwater Cultural Resources Act - The Commission, in conjunction with the Alabama

Department of Conservation and Natural Resources, administers Alabama’s Underwater

Cultural Resources Act, the provisions of which are found in the Code of Alabama 1975,

Sections 41-9- 290 through 41-9-299.2.

Human Burial Remains - The Commission is also tasked by the Code of Alabama 1975,

Section 13A-7-23(1)(d) “to promulgate rules and regulations for the issuance of a permit and

may issue a permit to persons or companies who seek to restore, preserve or relocate human

burial remains, human skeletal remains, funerary objects, or otherwise disturb a place of

burial.”

Alabama Historic Rehabilitation Tax Credit - The Commission is also tasked by the Code of

Alabama 1975, Section 40-9f-3 to develop standards for the approval of the substantial

rehabilitation of qualified structures for which a tax credit is sought. The standards shall take

into account whether the substantial rehabilitation of a qualified structure is consistent with the

historic character of the structure or of the Registered Historic District in which the property is

located.

2

Commission Functions under Federal Law

(State Historic Preservation Officer (SHPO)

The National Historic Preservation Act of 1966, as amended, gives each state the right to act as

the federal government’s agent in implementing a national historical preservation program

contemplated by the Act. The Act established a National Register of Historic Places as a means

to designate which places should be recognized and gave states the right to review federal

projects that could affect National Register eligible sites. Federal projects are defined as those

that use federal funds or require federal licenses. The United States Department of Interior was

designated as the federal agency to administer the act. The federal government’s point of

contact with the states is someone designated in each state as the State Historic Preservation

Officer (SHPO).

Frank White, Executive Director of the Alabama Historical Commission is the governor’s

appointee to serve as the SHPO for Alabama. SHPO functions are not prescribed in state law

for the Alabama Historical Commission but are accomplished according to federal law.

Federal agencies must consult with the SHPO when identifying historic properties and when

assessing the effects of any federally involved undertaking on historic properties.

The National Historic Preservation Act of 1966, as amended, requires that federal undertakings

take into account the effect its actions have on any district, site, building, structure, or object

included in or eligible for the National Register of Historic Places. This process, commonly

known as Section 106, has three main goals:

(1) Identify historic and prehistoric properties eligible for or listed in the

National Register and which might be impacted by a specifically funded or

licensed federal undertaking.

(2) Assess the effects of the specific federal undertakings on properties eligible for or

listed in the National Register.

(3) Seek ways to avoid, minimize, or mitigate any adverse effects on historic

properties.

A federal undertaking can include a direct undertaking by a federal agency, an undertaking

brought about by the granting of funds by a federal agency, or an undertaking permitted by a

federal agency.

Examples of federal activities subject to the Act include construction, rehabilitation and repair

projects, demolition, licenses, permits, loans, loan guarantees, grants, federal property transfers,

and many other types of federal involvement. When one of these activities has the potential to

affect historic and prehistoric properties, a Section 106 review must be completed.

The Commission advises federal agencies regarding the potential their undertakings have to

affect historic properties in Alabama. When both agencies agree that there is, or could be, an

adverse effect to a historic property, three alternatives are available: avoid the effect, minimize

the effect, or mitigate the effect (compensation). The federal agency is then required to obtain a

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letter of clearance from the State Historical Preservation Officer before proceeding with its

undertaking.

Sections 1 and 2 of the National Historic Preservation Act also mandate that the SHPO

generally encourage preservation of our landmarks and heritage, and a preservation ethic

among the general public, through a spectrum of preservation-related initiatives on the part of

the SHPO. This has been the springboard of much productive Historical Commission activity

over nearly fifty years.

A listing of the Historical sites administered by the Commission can be found in the appendices

of this report.

ACTS PASSED SINCE THE LAST SUNSET REVIEW

Act 2013-241 codified as the Code of Alabama 1975, Section 40-9F-1 through 40-9F-8

provides a tax credit against the tax liability of the taxpayer for the rehabilitation, preservation,

and development of historic structures. A copy of the Code of Alabama 1975 40-9F-1 through

8 is included in the appendices of this report.

4

Characteristics

Members and Selection 20 members which include the following:

Seven ex-officio members:

• Governor

• Lieutenant Governor

• Speaker of the House of

Representatives

• Director of the Department of Archives

and History

• Director of the Alabama Tourism

Department

• Commissioner of the Dept. of

Conservation and Natural Resources

• Director of the Technical Staff of the

Alabama Building Commission

Ten members appointed by the governor from

nominees representing the following:

• One from the University of Alabama

• One from Auburn University

• One from the University of South

Alabama

• One from Troy University

• One from the University of Montevallo

• One from the Alabama Council of the

American Institute of Architects

• One from the Alabama Historical

Association

• One from the Alabama State Chamber

of Commerce

• One from the Alabama Farmers

Federation

• One from the Alabama Archaeological

Society

Three (3) members appointed by the governor from

the state-at-large.

In addition to the above, the chairman of the

Restructured Historic Chattahoochee Commission shall

serve as an ex officio policy making member of the

Commission.

Code of Alabama 1975, Section 41-9-243

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Term 6 year terms


Qualifications The nominees and appointees shall be persons who have

demonstrated interest in and concern about the

preservation of this state's rich history and traditions and

who are conversant with the history of the state and who

are qualified to direct and supervise the work of the

Commission.


Racial Representation No statutory requirement. No black members currently

serving on the commission.

Geographical Representation

No statutory requirement

Other Representation The law requires that the membership of the

Commission shall be inclusive and reflect the racial,

gender, geographic, urban/rural, and economic diversity

of the state.


Compensation None, Commission members can be reimbursed for

expenses in the same amounts as afforded to state

employees and officers.


Operations

Administrator Frank White, Executive Director,

Unclassified merit system employee,

Appointed by the Commission.

Annual Salary of $129,374.88 set by the Commission

with the approval of the governor and the State

Personnel Board.


Location 468 South Perry Street

Montgomery, Alabama 36130

Office Hours Monday – Friday 8:00am to 5:00 pm

6

Employees 66 - Regular full-time employees

4 – Part-time employees

2 – Retired state employees (hourly)

1 – Seasonal employee (hourly)

Immigration E-Verify – Fully compliant

SAVE – The SAVE Program is not applicable to the

Commission. The Commission does not issue

licenses. Grants made by the Commission are

not made to individuals.

Legal Counsel William D. Little, Assistant Attorney General from the

AG’s Office

B. Kincey Green Jr., private attorney with Reeves &

Stewart.

Subpoena Power None except as provided by the Administrative

Procedure Act, for hearings and contested cases.


Internet Presence http://www.preserveala.org/

Archaeology

Educational Opportunities

Regulatory Assistance

List of Historic Sites

News Room

Grants and Tax Credits

In addition, the Historical Commission maintains a

Facebook page.

Attended Board Member

Training

1 - Executive Director

1 - Commission Member

Financial

Source of Funds Appropriations from the General Fund and the

Confederate Pension Fund, Gift Shop sales, gifts,

donations, grants, and investment income

State Treasury Operates through the State Treasury, Special Revenue

Funds 0365, 0422, 0785

http://www.preserveala.org/

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Required Distributions Sales taxes collected on merchandise sales at the various

historic sites are transferred to the Alabama Department of

Revenue.

The Code of Alabama 1975, Section 40-23-2(1)

Unused Funds Unexpended grants, gifts, donations, etc. are retained at

year end.

Unexpended General Fund appropriations revert to the

General Fund at year end.

The Code of Alabama 1975, Section 41-9-255

SIGNIFICANT ISSUES

Significant Issue 2014-01 The Historical Commission as custodian of Fort Morgan is a playing a major part of the 150

th

Anniversary of the Battle of Mobile Bay and Siege of Fort Morgan, August 1-3, 2014. The

commemoration is expected to have a significant economic effect on the area. In addition to

funding to prepare for the event, re-enactors from across the nation are expected to attend.

COMMISSION RESPONSE: The AHC is preparing for the Commemoration of the 150th Anniversary of the Battle of Mobile Bay and Siege of Fort Morgan. The AHC has contracted with the Coastal Alabama Business Chamber as a local partner. Coordinators for the public and reenactor activities are in place and are being overseen by the staff of the AHC Main office and Fort Morgan. Publicity efforts are on a national scale and are being coordinated by AHC staff, and the

Chamber are greatly aided by Gulf Shores & Orange Beach Tourism. The outreach efforts are proceeding well and attendance is expected to exceed 10,000 visitors. In addition to the visitors to view the activities, the AHC expects to attract 500 participants from across the region. The economic impact will be significant. The three-day event will feature the unveiling of new markers honoring the participants of the 1864 battles, a reenactment of the naval actions with sailing ships in the bay, siege actions and the largest nighttime cannon bombardment in Alabama since the original event during the Civil War. In addition, there will be educational and entertainment activities happening throughout Fort Morgan. In preparation for the event, the AHC is repairing and upgrading the buildings and facilities at the park. Visitors will be able to view and use park facilities with a level of maintenance and safety not seen in decades. All of the preparations will produce a safe, educational and enjoyable experience at one of the premier historic sites in the State of Alabama. Substantial funding for the event is derived from the Deepwater Horizon Incident.

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STATUS OF PRIOR FINDINGS

All prior findings/significant issues have been resolved, except for the following:

Significant Issues 2007 - 04

The prior finding stated that there is an apparent continuing shortage of funds for

preservation and utilization of state-owned/operated historic sites. Forty-six (46) of one

hundred seventeen (117) respondents to questionnaires mailed by the Examiners of Public

Accounts to commission members, donors to the Alabama Historical Commission, and donors

to the Alabama Historical Commission Foundation, as well as statements made by ten (10)

members of the commission’s staff, all indicated that shortage of funds is a significant issue

facing the commission. The commission’s inability to maintain its historic properties and the

loss of staff are mentioned as results of the shortage of funds.

In addition, twelve (12) of one hundred seventeen (117) respondents to questionnaires and three

(3) staff members expressed concern about the expenditure of funds by the Alabama Historical

Commission at its historic properties/sites.

Administration of Historic Sites in Alabama is Unusual

The expense of administration of state controlled historic sites appears to fall heavily on the

commission and the state, when compared to other states. The commission’s senior architectural

historian has developed a report on the administration of state-owned historic sites outside

Alabama, especially in the Southeast. The report states that, “although general patterns of

similarity exist, …Alabama is unusual in that virtually all state-owned/state-run historic sites are

wholly administered through a small, independent state agency, the Alabama Historical

Commission, which also functions as the state historic preservation office. (State historic sites

not administered by the AHC include the independently-managed Saint Stephens and Blakeley

historical parks)”.

The commission reported in its May 3, 2006 meeting that it is seeking alternatives to its

ownership, governance, operation, and maintenance of historic properties/sites. Alternatives

currently being considered include:

• Transfer of ownership, operation, maintenance, and associated costs to individuals,

local preservation groups, local governments, etc.

• Operation/maintenance agreements with individuals, local preservation groups, local

governments, etc. for operation and maintenance of the properties/sites where the costs

are either borne entirely by the local entity or shared with the commission.

Questions to Attorney General Contemplated

The commission is developing a list of questions to pose to the Attorney General concerning the

legality of these alternatives. Some of the questions are:

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• Does the Alabama Historical Commission have the authority to transfer ownership of

real estate, including historic land and structures, or personal property, including

historic artifacts, to any public or private organization?

• May the recipient organization be required to prove its ability to take over,

demonstrate its financial condition, provide a business plan, and demonstrate an

understanding of and commitment to following standards of the Secretary of the Interior

and the American Association of Museums?

• Would transfer of ownership have to be processed through the State Surplus Property

system?

• Do past expenditures of federal, state, and local government capital funds or directed

private funds impose any restrictions?

• May the Alabama Historical Commission impose protective covenants in perpetuity in

transfer of ownership?

• Does the Alabama Historical Commission have the authority to rent or lease real

estate, including historic lands and structures, or personal property, including historic

artifacts, to any public or private organization?

• Does the Alabama Historical Commission have the authority to contract with any

public or private organization to operate and maintain a historic site owned by the

Alabama Historical Commission?

In addition to posing these questions, the commission is awaiting an Attorney General’s opinion

on issues related to the transfer of the General Joe Wheeler home (Pond Spring) to the Friends

of General Joe Wheeler Foundation, a private, non-profit group dedicated to raising funds for

the restoration of the site. The Friends of General Joe Wheeler Foundation has expressed an

interest in receiving the property for the purpose of preservation and operation of the site as a

museum.

Concerns about the Use of Funds

Concerns raised by the respondents to our questionnaires included the continuing decline of

state-owned historic properties, unfinished projects at historic sites, and multiple studies being

accomplished with no actual construction or repair taking place.

During the current review, the commission’s accounting staff provided us with the following

information for the period October 1, 2001 – April 16, 2006:

• Research, Planning and Design $2,639,635

• Construction $2,832,963

• Repairs and Maintenance $ 616,990

The information provided on capital outlay expenditures (research, planning, design, and

construction) is included in the appendices of this report.

Mark Driscoll, Head of the Historic Sites Division of the Alabama Historical Commission

provided explanations of the capital outlay phases as follows:

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• Research includes historical and archaeological investigations that aim to document

the history of a site, including original and subsequent appearance and finishes of extant

buildings. It also includes the location and functions of earlier support structures, which

no longer exist, or evidences of prehistoric cultures that may have inhabited a site. It

can include technical research to determine structural integrity or the appropriateness of

restoration techniques. Research is listed among the powers and duties of the Alabama

Historical Commission and is inherently mandated in the work of any history-based

organization. It provides the framework for accurate restorations, interpretation, and

sound restoration techniques.

• Planning establishes the short and long-term goals and priorities for restoration and

interpretation of historic sites. It provides a basis for developing financially sustainable

projects, for seeking funding and support for major restoration projects. Planning is

essential for large, complex projects, which will be carried out over a long period and

for which funds will be acquired in small increments. It provides agreed-upon goals and

a series of steps that help to eliminate the wastefulness that occurs when ad hoc

decisions are made based on personal preferences and without reference to the long-

term goals or rational priorities. Many funding sources require evidence of solid

planning. Planning is not required by state law or rule.

• Design consists of the architectural or engineering drawings and specifications that

direct the work of construction/restoration contractors. Alabama law or Building

Commission rules mandate professional design services for public and state owned

structures.

• Construction is the implementation phase of plans and carries out the professionally

developed designs and specifications based on solid, factual research. Construction is

not required by state law or rule.

Driscoll further explained that planning projects can include design services and that design

services may also include needed research not done in earlier phases. The proportion of

planning, research and design in relation to construction varies depending on the period

selected for review. For example, a period which includes implementation of plans created in

an earlier period would show a higher percentage of construction costs relative to other costs.

Status - 2008

Funding continues to be a significant issue to the commission. Nine (9) of twelve (12)

respondents to questionnaires mailed by the Examiners of Public Accounts to commission

members and the commission’s executive director indicated that a shortage of funds remains a

significant issue facing the commission. The commission’s inability to maintain its historic

properties and the loss of staff are mentioned as results of the shortage of funds.

During this review, examiners visited nine (9) of the historic sites owned or maintained by the

Alabama Historical Commission. The examiners noted repair/restoration work either completed

or in progress at seven (7) of the sites. The examiners’ observations revealed that while all sites

need further repair/restoration work, the Fort Morgan site appeared to have the most pressing

need for restoration/repair work to address stabilization and repair of the site as well as

addressing issues of safety for visitors. Examiners observed large cracks running the entire

length of the brick arches leading into the fort as well as cracks in the fort walls at numerous

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locations, limestone deposits on the fort’s walls and floors due to water seepage from earthen

top of the fort (the deposits on the floor create areas of slippery footing), and rusted, corroded

metal stairways and handrails. One set of metal handrails had deteriorated to the point of being

extremely loose, thereby creating a possible hazard for visitors as well as staff members.

In response to a question concerning the commission’s plans for maintenance, restoration,

and/or repair of the historical properties owned/maintained by the AHC, the commission’s

executive director stated that the commission has a list of projects for most sites ready to

undertake when funding becomes available. He also stated the commission would do as much

as possible to try to leverage those funds with federal grants and donations.

The executive director reported that the commission has repair/restoration projects underway at

several sites and is in the process of preparing for additional projects to begin

He stated that the repair/restoration projects are completed in phases to ensure that

repairs/restorations are accomplished in the proper order (i.e. stabilization of a structure’s

foundation prior to restoration of the structures interior walls/decorations) and to effectively

utilize the available funding. He further stated that when the current phases or repair/restoration

are completed there will be additional work needed to fully complete the projects.

The executive director stated that the commission was able to partner with a local support

group, the Friends of General Joe Wheeler Foundation, to purchase a new tractor for the Pond

Spring location and succeeded in having equipment and labor donated by a local developer to

relocate a 32 pounder (3.5 ton) cannon at Fort Morgan.

The executive director stated that the commission has contracted with the Alabama Department

of Corrections for inmate labor to reduce the cost of repairs/restoration at the commission’s

historical sites.

The executive director also stated that the commission has been able to hire additional staff

during the last year but still is in dire need of additional employees. He listed approximately

thirteen (13) positions which need to be filled immediately, with additional employees needed

when sites are restored/reopened.

Request for Attorney General’s Opinion Withdrawn

According to the executive director, the commission withdrew its request for an Attorney

General’s Opinion concerning the divestiture of properties. He stated that the Attorney General

informed the commission that no opinion would be issued based upon hypothetical situations

and that the commission would have to have an agreement in place for the transfer of property

at which time, the Attorney General could address the specifics of the agreement.

Status – 2010

Funding continues to be a significant issue to the commission. Nine (9) of ten (10)

commissioners who responded to questionnaires mailed by the Examiners of Public Accounts

and the commission’s executive director indicated that a shortage of funds remains a significant

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issue facing the commission. The commission’s inability to maintain its historic properties and

the loss of staff are mentioned as results of the shortage of funds.

During a meeting of April 30, 2010, the commission’s executive director stated that the

commission has many historic sites to staff and maintain. The current staffing level (69

employees) is approximately 65% of what it was during June 2005 (103 employees). He stated

that the commission does not have enough personnel to staff the historic sites and to maintain

them at the levels needed and does not have the funding necessary to hire them.

Current Status: (February 2014) OPEN

The 6 commission members responding to our survey do not believe the Historical

Commission is adequately funded and cite this as the most significant issue facing the

Historical Commission. The Alabama Historical Commission has a steadily diminishing fund

balance. At the end of fiscal year 2010 the commission’s unreserved cash balance was

$6,280,994.34 and at the end of fiscal year 2013 the commission’s unreserved cash balance was

$973,086.80, a decrease in 4 years of $5,307,907.54 (84.51%). The Commission is aware of

their impending financial crisis and has projected a funding shortfall to happen in FY 2015.

According to the Commission’s Director of Finance the decline in natural gas production in

Mobile Bay (In FY10 they collected $995,430.53 in 2013 $525,146 [decrease of 47.24%])) and

the reduction in the Commission’s General Fund Appropriations has contributed to this

impending shortfall. The following actions are currently being taken to help alleviate the crisis:

Continuing to seek increased funding from the General Fund and Education

Trust Fund

Continuing to seek public and private partnerships to fund operations of

historic sites

The AHC has a number of employees that can and plan on retiring in FY 2014

and FY 2015. As these employees depart the agency their positions will either

be eliminated or replaced with entry level candidates

With the decreasing staff the Commission is exploring all programs and

determining which programs are mandated and which are not

The 150th

anniversary for the Battle of Mobile Bay at Fort Morgan will produce

needed funds for the fourth quarter of FY 2014

In addition, the Commission’s Director of Finance stated the Commission’s funding shortfall

will be projected more accurately at the end of August 2014. At this point the following actions

will be explored and implemented:

Use a portion of the distributable income of the Alabama Cultural Resources

Preservation Fund

Close state-owned historic sites

Staff lay-offs

Or a combination of any of the above

Further, if the natural gas prices increase and Exxon begins drilling again then this could make

up the shortfall. However, the gas revenue is not a dependable income stream especially with

the new technology for natural gas production.

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2013 Attorney General’s Opinion

The Historical Commission did ask for an Attorney General Opinion regarding its ability to sell

unused parcels of the Old Cahawba Archeological Park (“Cahawba”)?

The Commission advised the Attorney General’s Office - the Commission is considering the

sale, in fee simple, of four state owned lots and the surrounding rights-of-ways in unused

sections of Cahawba. These parcels were given to the Commission some years ago. Although

these parcels lacked the historical significance of other areas of Cahawba, the Commission

hoped that these properties could someday be included in a larger plan for the development of

an historic attraction and archaeological preserve. Recent restraints on state funding, however,

have required the Commission to question whether such a development is realistic in the

foreseeable future. Accordingly, the Commission requests the guidance of this Office as to

whether the Commission has the statutory authority to sell these parcels.

The Attorney General’s office issued opinion 2013-063 opining, “The Alabama Historical

Commission (“Commission”) may sell unused parcels of the Old Cahawba Archaeological

Park, provided the Commission finds that the proposed sale furthers the lawful objectives of the

Alabama Historical Commission.”

Commission Response: The AHC is aggressively pursuing alternative modes of operation for selected House Museum properties within the Division of Historic Sites. The reason for pursuing alternative models of operation is a result of various factors, including an annual decline in House Museum visitation, the decline of General Fund allocations and Federal funding, the decline in departmental receipts, and rising personnel costs. A proposed model that is presently being explored would place more responsibility on 501(c)3 support organizations and potentially civic governments to offset AHC operational and personnel expenses. This transition model would take place over a multi-year period with the goal of each site becoming self sustainable without government subsidies. By transitioning more autonomy to local organizations, communities will become empowered to make more operational decisions and have a greater sense of ownership from local stakeholders. The proactive model will fulfill the mission and obligation of the AHC while engaging public/private partnerships at the local level. The proposed multi-year transition plan would potentially require the AHC to maintain ownership of all sites and insurance liability, however the operations would become the responsibility of a local non-profit. This will allow the historic sites to remain open to the public for tours, educational programming, and special events. The local non-profits will have the flexibility to determine the most productive mode of operations while under the guidance of the AHC. This proposed plan will require the selected transition sites to be subsidized during the transitional phase with the expectation that the AHC systematically decrease funding annually. The local non-profit will then have the mission to gain membership, acquire partnerships, and raise funds for the purpose of hiring staff and maintaining programming and operations. Programs such as this have been tested within other government agencies who own and operate House Museums in the Southeast. Alabama is one of the last states

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to maintain House Museums using a unilateral approach of internal funding without partnering with non-profits and other support organizations. Furthermore, this reconstruction of House Museum operations reflects a national trend in partnering with local organizations to offset budget decreases. Current levels of visitation at AHC House Museums mirror the national decline in House Museum visitation.

By implementing a public/private partnership transition for House Museums, the AHC will fulfill our mission to preserve, protect, and promote Alabama's historic places while addressing a reduction in appropriations and revenue. An increase in local participation and fundraising, under the supervision of the AHC, will allow the sites to remain open to the public without compromising their historic integrity. The AHC will continue to develop a strategy for 2015 that encumbers local community empowerment under the pretense of AHC ownership and supervision.

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ORGANIZATION

Executive Assistant

Architectural

Historian

Finance

Director

Historic

Preservation

Director

Historic Sites

Director

Outreach

Director

Personnel

Director

State

Archaeologist

Executive Director

Historical Commission

Historic Preservation Division

The Historic Preservation Division Manager traditionally serves as the Deputy SHPO and

Administers federal and state programs. The division’s duties include:

• Logging, tracking, and evaluating approximately 2,000 federal projects annually to

determine impact on Alabama’s cultural resources (also known as Section 106 or

Environmental Review).

Providing the Cultural Resource oversight and review for the Transportation

Alternatives Program (TAP) projects.

Coordinating the Certified Local Government program, a preservation

partnership between local, state, and national governments focused on

promoting historic preservation at the grass roots level

• Reviewing federal tax credit projects

• Managing the National Register of Historic Places and making determinations of

eligibility for the National Register.

Managing the Architectural Survey Program, the repository of files associated

with the historic architectural resources in the state of Alabama

Managing the Alabama Register of Landmarks and Heritage, the state’s official

listing of buildings, structures, sites, objects, and districts of historical,

architectural, and/or archaeological significance

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Managing the Historic Cemetery Program including the Alabama Historic

Cemetery Register and reviewing/issuing cemetery permits as prescribed by

state statute. The Commission issues permits to authorize cemetery relocation

or extensive cleanup of cemeteries. A permit is issued in the form of a letter

signed by the executive director of the Commission, Fifty-one cemetery

permits were issued from October 1, 2009 through February 18, 2014.

Administering the State of Alabama’s Historic Rehabilitation Tax Credit

Program that allows Alabama taxpayers the opportunity to rehabilitate their

historic property and receive an income tax credit of up to 25% of qualified

expenses associated with the rehabilitation. Since February 2014, twenty-eight

applicants have requested tax credits in the amount of $39,468,398, which is

more than half of the $60 million three year cap. The amount of estimated

qualified rehabilitation expenditures totals $209,463,574.

• A State Archaeologist within the division:

Supervises and participates in Section 106 reviews

Assists the commission’s site managers in the preservation of archaeology at the

commission’s historical sites

Develops and participates in programs to educate the public on Alabama

Archaeology

Acts as liaison between the Alabama Historical Commission and the Council on

Alabama Archaeology

Encourages preservation of maritime resources by advising the Maritime

Advisory Council, granting and monitoring underwater permit requests

Develops a statewide maritime management plan and administers the Alabama

Underwater Cultural Resources Act

Historic Sites Division

The Historic Sites Division manages the agency’s 22 historic sites, 11 of which are staffed. The

divisions include:

• Managing capital outlay projects including capital maintenance and architectural

restoration

• Overseeing development of interpretive plans, research projects, and exhibit designs

• Managing, caring for, and interpreting site-related collections of historic objects

• Providing professional collections care/management, educational programming,

exhibit development, staff/volunteer training, and architectural preservation

• Developing and presenting tours, informational and educational programs for school

age children, and reenactments for over 360,000 visitors per year

• Performing housekeeping and grounds/maintenance work

17

Outreach/Development Division

The Outreach/Development Division develops and maintains relationships and performs

educational functions with constituency groups. The division’s duties include:

• Conducting educational projects and other educational activities.

• Developing and maintaining contacts with local historical societies, groups, and

individuals.

• Coordinating news conferences and media visits; writing and distributing news

releases and media advisories.

• Producing the Preservation Report newsletter, reaching an audience of 5,000 and

producing the Advocate, reaching 700 people three times a year.

• Serving as agency media contact, managing the AHC website, monitoring

preservation issues and providing officials with AHC perspectives.

• Providing public presentations and workshops.

• Coordinating the efforts of the Black Heritage Council

• Working with heritage tourism and heritage area development, including the Black

Belt National Heritage Initiative.

• Writing grant applications and assisting with fundraising efforts developing materials

for state and national elected officials and coordinating communication with national

elected officials.

• Edit/produce written materials needed by director or other divisions.

Architectural Historian Division

The Architectural Historian performs the following functions:

• Documenting, researching, writing and promoting awareness of Alabama’s

architectural heritage to local, regional and other audiences.

• Serving as a subject-matter expert and consultant for commission’s staff, the general

public and professional counterparts.

• Working with endangered landmarks and administering the commission’s easement

program.

• Serving as commission’s trustee for Alabama Trust for Historic Preservation

Endangered Properties Emergency Fund.

• Conducting architectural and historical research and assisting with in-house

preparation of Alabama and National Register nominations for architecturally

significant properties or sites of exceptional value.

• Managing Places in Peril initiative (jointly with Alabama Trust for Historic

Preservation) as well as Preservation Scoreboard (jointly with University of West

Alabama).

• Generating web site & other outreach information as appropriate.

18

Finance Division

Finance Division is responsible for overall financial management, including the annual budget

and an investment fund of $9.5 million. The division’s functions include:

• Developing the annual budget and spending plan for general operations and capital

outlay.

• Fiscal administration including budget analysis, cash management and financial

reporting.

• Monitoring of Alabama Cultural Resources Preservation Fund.

• Developing annual state budget funding request.

• Administration of agency’s purchasing function.

• Preparation and monitoring of annual federal grant application and corresponding

reports.

• Execution and monitoring of state and federal contracts and grants.

• Implementing control systems for federal programs to insure compliance and

reimbursement.

• Managing agency’s marketing efforts to increase funding for historic preservation

through initiatives at retail outlets, including the State Capitol.

• Serving as liaison with Department of Finance, Comptroller’s Office, Legislative

Budget Office, Executive Budget Office, State Treasurer’s office, State Purchasing

and the National Parks Service Grant Office.

Human Resources and Admin Services Division

This division oversees agency personnel services by:

• Providing assistance in the hiring, performance appraisal, and disciplinary process.

• Producing monthly Bureau of Labor reports.

• Preparing quarterly Department of Industrial Relations wage reports.

• Overseeing payroll functions and property inventory programs.

• Coordinating agency recycling program reporting.

• Serving as agency training coordinator.

• Managing main office maintenance and supplies.

• Managing agency Information Technology program.

19

PERSONNEL

The Commission has sixty-six full time employees; four part-time employees; two retired state

employees and one hourly seasonal employee.

Total # B/M W/M B/F W/F

Salary or

Salary Range

Unclassified

Executive Director 1 1 $ 129,374.88

Historic Sites Director 1 1 70,888.80

State Archaeologist 1 1 55,127.76

Merit System

Clerk 1 1 25,200.00

Executive Secretary 1 1 30,724.80

ASA III 2 1 1 31,488.00

40,252.80

Account Clerk 1 1 29,954.40

Accountant 1 1 35,589.60

Senior Accountant 1 1 65,690.40

Canteen Clerk 1 1 19,675.20

Administrative Services Officer 1 1 74,479.20

Architect 1 1 84,276.00

Historic Artisan 2 2 33,086.40

40,252.80

Historic Artisan Senior 2 1 1 29,954.40

Cultural Resource Coordinator 6 2 4 40,252.80 –

56,685.60

Cultural Resource Specialist 5 3 2 32,287.20 –

39,290.40

Cultural Resource Coordinator

Senior

11 5 6 43,339.20 –

65,690.40

Division Manager 3 1 2 76,348.80 –

80,287.20

H.C. Senior Expert 1 1 80,287.20

Archaeologist 2 1 1 33,086.40 –

42,466.40

Archaeologist Senior 1 1 56,685.60

Curator Coordinator 1 1 60,991.20

Parks Worker 4 2 2 17,839.20 –

23,419.20

Building Custodian 1 1 20,671.20

Laborer 7 3 4 16,989.60 –

19,202.40

Utility Laborer 1 1 25,821.60

Grounds Worker 2 2 23,419.20

27,806.40

20

B/M=black male, W/M=white male, B/F=black female, W/F=white female

The commission has a total of 29 vehicles. Only the Executive Director is assigned a vehicle

for commuting to and from work. All other vehicles are assigned to a site to be used as needed

by any employee.

Site Number of

Vehicles

Fort Toulouse 5

Cahawba 5

Pond Springs 3

Fort Morgan 5

Gaineswood 1

Confederate Park 3

Magnolia Grove 1

Historical Commission- Montgomery 6

Legal Counsel

William D. Little, Assistant Attorney General from the AG’s Office, provides legal services to

the Commission.

B. Kincey Green Jr., a private attorney employed under contract, provides legal services to

assist the Commission in acquiring properties at Cahawba at the rate of $100/per hour. Total

amount of the contract is $85,000.00 and expires on September 30, 2015.

Notification of Commission decisions to Amend Administrative Rules

The Commission complied with notification procedures prescribed in the Administrative

Procedure Act, which includes publication of proposed rules in the Administrative Monthly,

and public hearings on proposed rules. The public is not specifically notified of proposed

changes.

Maintenance Repairer 2 1 1 22,272.00

27,806.40

Plant Maintenance Worker 1 1 25,200.00

Maintenance Repair Supervisor 1 1 37,389.60

Capital Receptionist (50%

employee)

1 1 11,709.60

Laborer (50% employee) 2 2 8,494.80

Parks Worker (50% employee) 1 1 8,919.60

Retired State Employees (hourly) 2 2 14.05

16.30 /hr.

Laborer – Seasonal – Hourly 1 1 7.25 /hr.

Total 73 3 30 3 37

21

REGULATION IN CONJUNCTION WITH OTHER ENTITIES

Department of Archives and History - Both the Alabama Historical Commission and the

Alabama Department of Archives and History are engaged in preserving Alabama’s history. The

commission’s preservation activities are primarily focused on the preservation of historical sites

while the department’s preservation activities focus on preservation of historical records. Both

agencies are engaged in interpreting Alabama’s history to the public. Both agencies are engaged

in collecting historical artifacts and presenting them to the public, the commission through its

historical sites and the department through its museum. Both agencies are engaged with

historical societies at the local level.

State Historic Preservation Officer - The State Historic Preservation Officer (SHPO)

administers the national historic preservation program at the state level, reviews National

Register of Historic Places nominations, maintains data on historic properties that have been

identified but not yet nominated, and consults with federal agencies during Section 106 reviews

(36 CFR 800) SHPOs are designated by the governor of their states or territories. Under 36

CFR 800 Federal agencies must consult with the appropriate SHPO when identifying historic

properties and assessing the effects of a federally involved undertaking on historic properties.

The Executive Director of the Alabama Historical Commission normally serves as the State

Historic Preservation Officer.

Department of Economic and Community Affairs - The Commission's Main Street Program,

which was suspended in 2004, is now an independent 501c3 statewide organization. The

commission has a seat on the board, as does ADECA and Tourism.

Department of Conservation and Natural Resources - The commission’s activities include

operating historical sites for the enjoyment of the public, development and maintenance of the

sites, repair and maintenance of structures, etc., planning and oversight of capital projects for

historic sites, collection of admissions, and sale of gifts. These duties are similar to duties of the

Alabama Department of Conservation and Natural Resources, State Parks Division, which is

responsible for the operation and maintenance of state parks. The commission and the

department jointly administer the state’s Underwater Cultural Resources Act, which seeks to

protect historic underwater sites and artifacts. The Commissioner of the Department of

Conservation and Natural Resources is an ex officio member of the Alabama Historical

Commission

Closely Associated Associations and Foundations:

Associations

(1) National Trust for Historic Preservation

(2) National Main Street Center

(3) Preservation Action

(4) Non-Profit Resource Center of Alabama

(5) Society of Architectural Historians

(6) American Association for State and Local History

(7) Alabama Museums Association

(8) Alabama Historical Association

22

(9) National Conference of State Historic Preservation Officers

(10) National Alliance of Preservation Commissions

(11) Alabama Communities of Excellence

Foundations

The Alabama Historical Commission staff works closely with the following foundations to

support historic preservation or programs at AHC-owned sites.

Friends Groups:

• Friends of Gaineswood

• Historic Magnolia Grove Foundation (Nick Cobbs, a former AHC commissioner

is on the board of directors HMGF)

• Friends of Fendall Hall (Deborah Casey, site director of Fendall Hall is on the

board as an advisory non-voting member, also Ed Garrison, a former member

of the Friends of Fendall Hall board of directors is a former commissioner of

AHC)

• Friends of the Forts (Fort-Toulouse)

• Friends of the General Joe Wheeler Home Foundation (Pond Spring)

Foundations:

• Fort Morgan Foundation

• Cahaba Foundation (Linda Derry is an ex-officio member)

Pond Spring

• Friends of the Freedom Rides Museum formed 11/25/2013. Frank White is to

be an ex-officio member along with Montgomery's mayor. No current for

former AHC commissioners are on the founding board.

Other:

• Landmarks Foundation of Montgomery

• Alabama Division, United Daughters of the Confederacy

• Sons of the Confederate Veterans

• Alabama Cemetery Preservation Alliance (staff member Lee Anne Wofford

serves as an ex-officio officer)

• Alabama Communities of Excellence (staff member Mary Shell serves on the

board)

• Your Town Alabama (staff member Mary Shell serves on the board)

23

FINANCIAL INFORMATION

Source of funds - Appropriations from the General Fund and the Confederate Pension Fund,

gift shop sales, gifts, donations, grants, endowments, and investment income

Funds/Accounts Description(s)

Fund #365 – State Historic Preservation Fund

Established under authority of the Code of Alabama 1975, Section 41-9-255 as an operating

fund into which shall be deposited all moneys received by the commission from admissions,

inspection fees, gifts, donations, grants, leases, rentals, bequests, loans, governmental

appropriations or any other sources, either public or private. Such funds shall be used by the

commission to pay the costs of the maintenance, acquisitions, preservation and operation of its

acquisitions and for carrying out any and all of the purposes of this division, including the

payment of the salaries of any employees of said commission and any expenses of said

commission. Money contributed to or deposited in this fund for capital outlay projects and

from any source other than state appropriations for operations shall not revert to the General

Fund of the state, but shall remain in the preservation fund until expended by the commission

The Historical Commission received and administered the following grants:

Hurricanes Katrina and Rita Recovery Grants ended on 9/30/12. The Historical

Commission received Federal Emergency Management Agency (FEMA) grants for damage to

historic sites, but have not sub granted any of that assistance. The Hurricane Katrina grant

program expended $2,438,565.00 leaving a balance of $11,435.00 that expired on 9/30/12.

Alabama Cultural Resources Preservation Trust Fund Grants - According to the

Commission, these grants are not currently being made. These grants are funded with income

generated by the Alabama Historic Preservation Trust Fund, which is managed by the

Retirement Systems of Alabama.

The commission stated that the value of the fund recently dropped in value due to a poor

performing investment. The commission stated that the fund should be allowed to grow until it

reaches a total market value of $10 million, which is an amount that could be reasonably

expected to sustain a $500,000 per year grant program. The commission stated that

administering a smaller grant program would be an inefficient use of an already stretched staff.

Book Value as of 9/30/2013 was $9,366,649.00.

Line Item grants – “Line item” grants were made in Fiscal Years 2010 and 2011 as required

by the appropriation of the Legislature. All funds were granted as directed.

Competitive Grant Program In fiscal years 2012 and 2013 there were no Line Item grants,

but in their place a competitive grant program was administered for each year as directed by the

Legislature. All funds were granted and the program ended on 9/30/13. (A list of the FY2012

and FY2013 competitive grants has been included in the appendices of this report.)

24

Greyhound Bus Station - During fiscal year 2011-2012 small grants (less than $1,000) were

awarded to artists in a competition for the opening of the Greyhound Bus Station Historic Site

in Montgomery for a total of $12,735.08. Recipients received an honorarium of $450 plus

travel/shipping expenses.

Certified Local Governments - Every fiscal year, as required by the National Park Service,

10% of the State Historic Preservation Office (SHPO) grant is passed through to Certified

Local Governments (CLGs). The total amount expended as of 9/30 for each fiscal year is as

follows:

Fiscal Year Total Amount

Expended

9/30/2010 $140,241.25

9/30/2011 $111,293.65

9/30/2012 $114,035.03

9/30/2013 $15,053.89

A listing of all Sub-Grant Projects by Fiscal Year has been included in the appendices of this

report.

Fund #785 – Historic Preservation Investment Fund

Established in 1995, citing the Code of Alabama 1975, Section 41-9-249(7c), the State

Comptroller with the approval of the Examiners of Public Accounts established fund 785. The

remainder of proceeds from the second payment of the “Transco Settlement” was receipted into

this fund. Fund 785 now holds balances that are not immediately needed by the

Commission. The majority of these funds have internal restrictions placed on them for specific

projects (i.e. funds received from friends groups for use at specific sites, oil and gas interest

payments committed to capital projects, oil and gas interest payments being held for possible

future liabilities for abandonment of the wells). When funds are to be expended, the amount is

transferred from 785 to 365. Unused principle at the end of the year is retained by the agency.

The balance of this fund as of 1/31/2014 was $3,338,545.39.

According to the State Treasurer, this is not an interest bearing account. The service fees would

outweigh the interest earned.

Fund #422 - Cultural Resources Preservation Trust Fund

Created to hold funds paid to the commission by TRANSCO Energy Company as the result of

the May 1991 settlement of Civil Action No. CV-90-H-1333-N in the United States District

Court for the Middle District of Alabama, Northern Division.

The Alabama Historical Commission is trustee of the fund. On behalf of the Historical

Commission, the Employees Retirement System acts as the investment advisor to, and makes

investments for, the fund. Unused funds at the end of the year are retained by the agency. Book

Value as of 9/30/2013 was $9,366,649.00.

25

Schedule of Fees

Type of Fee

Statutory

Authority Rule

Amount

Authorized

Amount

Collected

ALL AHC HISTORIC SITES

Blue Star Museums

Active duty military and families

from Memorial Day to Labor Day

(national program)

41-9-249(5)

41-9-255 Appendix A Free Free

Annual Pass

Regular admission to all AHC sites

for up to 2 adults and up to 2

children, good for one year

41-9-249(5)

41-9-255 Appendix A $80 $80

AAA Member

41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

Special Events, Programs, and

Exhibitions (In addition to programs listed by site below, site directors may develop new programs during the

year. Based on complexity and cost, such

programs will fall into one of the following categories):

Level 1 (6 years old and above)

41-9-249(5)

41-9-255 Appendix A $10 $10

Level 2 (6 years old and above)

41-9-249(5)

41-9-255 Appendix A $20 $20

Level III (6 years old and above)

41-9-249(5)

41-9-255 Appendix A $30 $30

Level IV (6 years old and above)

41-9-249(5)

41-9-255 Appendix A $40 $40

Level V (6 years old and above)

41-9-249(5)

41-9-255 Appendix A $50 $50

Child under 6 years old (for all

programs)

41-9-249(5)


ALABAMA STATE CAPITOL

Admission

All visitors 41-9-249(5)


Visitors booked through private tour

companies

41-9-249(5)

41-9-255 Appendix A $1 $1

Events and Programs

Special Programming Events

(such as speakers, special tours, history and

exhibit highlight tours)

41-9-249(5)

41-9-255 Appendix A $10 $10

Behind-the-Scenes Capitol Tour

41-9-249(5)

41-9-255 Appendix A $50 $50

26

BELLE MONT MANSION

Admission

Adult

41-9-249(5)

41-9-255 Appendix A $6 $6

Senior (65 years old and above)

College, Military

41-9-249(5)

41-9-255 Appendix A $5 $5

Child (6 – 18 years old)

41-9-249(5)

41-9-255 Appendix A $3 $3

Child under 6 years old

41-9-249(5)


Group (minimum 10 people)

41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

Special Use Coupon

41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

Rentals

Facility Use (house & grounds)

41-9-249(15)

41-9-255 Appendix A $100 per hour $100 per hour

CONFEDERATE MEMORIAL

PARK

Admission

Visitors to grounds

41-9-249(5)


Visitors to Museum

Adult

41-9-249(5)

41-9-255 Appendix A $4 $4

Senior (65 years old and

above), College, Retired

Military

41-9-249(5)

41-9-255 Appendix A $3 $3

Military, active & reserve

41-9-249(5)


Child (6 – 18 years old) with

Parent

41-9-249(5)

41-9-255 Appendix A $1 $1


without Parent

41-9-249(5)

41-9-255 Appendix A $3 $3


41-9-249(5)



41-9-249(5)

41-9-255 Appendix A $2 $2

Events & Programs

Special Programs inside Museum

41-9-249(5)

41-9-255 Appendix A $2 $2

Rentals

Church Wedding

41-9-249(15)

41-9-255 Appendix A $200 $200

27

FENDALL HALL

Admission

Adult

41-9-249(5)

41-9-255 Appendix A $5 $5

Senior (65 years old and above),

College, Military

41-9-249(5)

41-9-255 Appendix A $4 $4

Child (6 – 18 years old)(individual &

group)

41-9-249(5)

41-9-255 Appendix A $3 $3


41-9-249(5)


Friends Group Member

41-9-249(5)

41-9-255 Appendix A $3 $3

Adult, Senior, College, Military


41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

Events & Programs

Workshops

41-9-249(5)

41-9-255 Appendix A $2 $2

3-day Day Camp

41-9-249(5)

41-9-255 Appendix A $35 $35

Sunday Lunch

41-9-249(5)

41-9-255 Appendix A $20 $20

Rentals

1-50 Guests

During regular hours

41-9-249(15)

41-9-255 Appendix A $100 $100

After 5pm, State holidays, Sunday

41-9-249(15)

41-9-255 Appendix A $150 $150

Weddings, anytime

41-9-249(15)

41-9-255 Appendix A $150 $150

51-100 Guests


41-9-249(15)

41-9-255 Appendix A $200 $200


41-9-249(15)

41-9-255 Appendix A $250 $250

Weddings, anytime

41-9-249(15)

41-9-255 Appendix A $250 $250

101 – 200 Guests


41-9-249(15)

41-9-255 Appendix A $300 $300


41-9-249(15)

41-9-255 Appendix A $350 $350

Weddings, anytime

41-9-249(15)

41-9-255 Appendix A $350 $350

Over 200 Guests


41-9-249(15)

41-9-255 Appendix A $400 $400


41-9-249(15)

41-9-255 Appendix A $450 $450

Weddings, anytime

41-9-249(15)

41-9-255 Appendix A $450 $450

Painted Dining Room (limited to 16

people)

41-9-249(15)

41-9-255 Appendix A $350 $350

Tablecloths (each)

41-9-249(15)

41-9-255 Appendix A $8 $8

Napkins

41-9-249(15)

41-9-255 Appendix A $0.50 $0.50

Security Deposit

41-9-249(15)

41-9-255 Appendix A 150 150

28

FORT MORGAN

Admission

Adult

41-9-249(5)

41-9-255 Appendix A $7 $7


College

41-9-249(5)

41-9-255 Appendix A $5 $5


41-9-249(5)

41-9-255 Appendix A $4 $4

Family (2 adults, 2 children)

41-9-249(5)

41-9-255 Appendix A $18 $18

Military, active or reserve

41-9-249(5)


Group (Minimum 10 people)

41-9-249(5)

41-9-255 Appendix A $4 $4

Baldwin County School Groups,

per person

41-9-249(5)

41-9-255 Appendix A $3 $3

Adult Pass – 10 Visits

41-9-249(5)

41-9-255 Appendix A $50 $50

Senior Pass – 10 Visits

41-9-249(5)

41-9-255 Appendix A $35 $35

Child Pass – 10 Visits

41-9-249(5)

41-9-255 Appendix A $25 $25

Weekly Pass - Adults

41-9-249(5)

41-9-255 Appendix A $25 $25

Weekly Pass - Senior

41-9-249(5)

41-9-255 Appendix A $18 $18

Weekly Pass - Child

41-9-249(5)

41-9-255 Appendix A $15 $15

Events & Programs

150th

Anniversary (Aug. 1-3,

2014) – All

41-9-249(5)

41-9-255

Appendix A

$15 $15

Concerts, Bar-B-Que, Car Show

41-9-249(5)

41-9-255

Appendix A

$45 - 75 $45 - 75

Barbeque Competitions

41-9-249(5)

41-9-255

Appendix A

$10 $10

Car Shows

41-9-249(5)

41-9-255

Appendix A

$20 $20

Black Powder Competition –

w/sponsors

41-9-249(5)

41-9-255

Appendix A

$25 $25

Boat Launch Parking

41-9-249(5)

41-9-255

Appendix A

$2 $2

Facts, Phantom, and Folklore

Tours

41-9-249(5)

41-9-255

Appendix A

$10 $10

Ghost Tour (w/paranormal

groups)

41-9-249(5)

41-9-255

Appendix A

$15 $15

Winnie McIntosh Tour

41-9-249(5)

41-9-255

Appendix A

$10 $10

Day Camp, Children

41-9-249(5)

41-9-255

Appendix A

$30 $30

Re-enactor Camp, Adult &

Teens

41-9-249(5)

41-9-255 Appendix A $395 $395

Rentals

Weddings

41-9-249(15)

41-9-255 Appendix A $1,000 $1,000

Fort commander performs

wedding

41-9-249(15)

41-9-255 Appendix A $400 $400

29

Dinners, events, paranormal

overnights in fort

41-9-249(15)

41-9-255 Appendix A $500 $500

Cannon firing (with rental or

wedding)

41-9-249(15)

41-9-255 Appendix A $375 $375

Additional cannon shots, each

41-9-249(15)

41-9-255 Appendix A $45 $45

Camping

Scouts

41-9-249(15)

41-9-255 Appendix A $4 per night $4 per night

Adults

41-9-249(15)

41-9-255 Appendix A $15 per night $15 per night

FORT TOULOUSE - FORT

JACKSON

Admission

Adult

41-9-249(5)

41-9-255 Appendix A $2 $2

Child (6 – 18 year old)

41-9-249(5)

41-9-255 Appendix A $1 $1

Child under 6 year old

41-9-249(5)


Boat Ramp Pass (per vehicle)

41-9-249(5)

41-9-255 Appendix A $2 $2

Annual Individual Pass

41-9-249(5)

41-9-255 Appendix A $25 $25

Annual Family Pass

41-9-249(5)

41-9-255 Appendix A $35 $35

Events & Programs

Organized Tours (per person)

41-9-249(5)

41-9-255 Appendix A $1 $1

Alabama Frontier Days

Adult

41-9-249(5)

41-9-255 Appendix A $8 $8

Student

41-9-249(5)

41-9-255 Appendix A $7 $7

French & Indian Wars

Encampment

Adult

41-9-249(5)

41-9-255 Appendix A $4 $4

Student

41-9-249(5)

41-9-255 Appendix A $2 $2

Major Event / Program

Adult

41-9-249(5)

41-9-255 Appendix A $8 $8


41-9-249(5)

41-9-255 $7 $7

Minor Event / Program

Adult

41-9-249(5)

41-9-255 Appendix A $4 $4


41-9-249(5)

41-9-255 Appendix A $2 $2

Events with partner organizations

41-9-249(5)

41-9-255 Appendix A $2 / person +

partner admin.

$2 / person

+ partner admin.

Rentals & Camping

Daily Pavilion Rental

41-9-249(15)

41-9-255 Appendix A $150 $150

Pavilion Rental (Wedding) 41-9-249(15) Appendix A $150 $150

30

41-9-255

Base Rate for RV’s

41-9-249(15)

41-9-255 Appendix A $18 $18

Senior (65 years old and over),

Active & Retired Military, Peace

Officer, & Red Cross Fire

Fighter [Discounts]

41-9-249(15)

41-9-255 Appendix A $15 $15

Base Rate for Tents

41-9-249(15)

41-9-255 Appendix A $16 $16

With Discounts

41-9-249(15)

41-9-255 Appendix A $14 $14

Additional Tents

41-9-249(15)

41-9-255 Appendix A $10 $10

Group Camping per Tent

41-9-249(15)

41-9-255 Appendix A $7 $7

R.V. Weekly Rate

41-9-249(15)

41-9-255 Appendix A $110 $110

With Discounts

41-9-249(15)

41-9-255 Appendix A $97 $97

R. V. Monthly Rate

41-9-249(15)

41-9-255 Appendix A $350 $350

With Discounts

41-9-249(15)

41-9-255 Appendix A $315 $315

Sanitary Dump Fee

41-9-249(15)

41-9-255 Appendix A $10 $10

FREEDOM RIDES MUSEUM

Admission

Adult

41-9-249(5)

41-9-255 Appendix A $5 $5


College, Military

41-9-249(5)

41-9-255 Appendix A $4 $4


41-9-249(5)

41-9-255 Appendix A $3 $3


41-9-249(5)



41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

Family (2 adults, 2 children)

41-9-249(5)

41-9-255 Appendix A $12 $12

Events & Programs

Special Promotional Events (such as annual opening of museum on Martin

Luther King Birthday Holiday)

41-9-249(5)

41-9-255 Appendix A $3 $3

Special Programming Events (such as speaker events, special tours, trolley

tours, exhibition highlight tours)

41-9-249(5)

41-9-255 Appendix A $10 $10

GAINESWOOD

Admission

Adult

41-9-249(5)

41-9-255 Appendix A $7 $7

College & Military

41-9-249(5)

41-9-255 Appendix A $5 $5


41-9-249(5)

41-9-255 Appendix A $3 $3

Discounts offered: Distinctive

Destinations,

Gaineswood/Magnolia Grove

41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

31

rack card, Group (minimum 10

people)

Events & Programs

Candlelight Evening

Age 12 years and older

41-9-249(5)

41-9-255 Appendix A $5 $5

Age 6 – 12 years old

41-9-249(5)

41-9-255 Appendix A $3 $3

Up, Down, & All Around Tour

Age 18 years and over

41-9-249(5)

41-9-255 Appendix A $15 $15

Student (6 – 18 years old)

41-9-249(5)

41-9-255 Appendix A $5 $5

Heritage Days

Student

41-9-249(5)

41-9-255 Appendix A $3 $3

Parent

41-9-249(5)

41-9-255 Appendix A $5 $5

Teacher

41-9-249(5)


Connoisseur’s Tour

41-9-249(5)

41-9-255 Appendix A $20 $20

Rentals

Grounds only

41-9-249(15)

41-9-255 Appendix A $400 $400

Club Meeting

41-9-249(15)

41-9-255 Appendix A $25 $25

Wedding Rehearsal

41-9-249(15)


Photography (grounds only)

41-9-249(15)

41-9-255 Appendix A $25 $25

Photography (hall & drawing

room)

41-9-249(15)

41-9-255 Appendix A $100 $100

MAGNOLIA GROVE

Admissions

Adult

41-9-249(5)

41-9-255 Appendix A $7 $7

College & Military

41-9-249(5)

41-9-255 Appendix A $5 $5


41-9-249(5)

41-9-255 Appendix A $3 $3

Discounts offered: Distinctive

Destinations,

Gaineswood/Magnolia Grove

rack card, Group (minimum 10

people)

41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

Events & Programs

Poetry Tour

41-9-249(5)

41-9-255 Appendix A $12 $12

Art Tour

41-9-249(5)

41-9-255 Appendix A $12 $12

Cookbook Programming

41-9-249(5)

41-9-255 Appendix A $10 $10

Rentals

Wedding Ceremony

41-9-249(15)

41-9-255 Appendix A $100 $100

32

Wedding Reception or Family

Reunion

41-9-249(15)

41-9-255 Appendix A $250 $250

Ceremony & Reception

41-9-249(15)

41-9-255 Appendix A $300 $300

Child’s Birthday Party

41-9-249(15)

41-9-255 Appendix A $75 $75

Club Meeting

41-9-249(15)

41-9-255 Appendix A $25 $25

Wedding Rehearsal

41-9-249(15)


Photography (Hall & Parlor)

41-9-249(15)

41-9-255 Appendix A $50 $50

OLD CAHAWBA

Admission

All Visitors

41-9-249(5)


Events & Programs

Walking Tour (1 hour)

41-9-249(5)

41-9-255 Appendix A $8 $8

Step on Bus Tours

41-9-249(5)

41-9-255 Appendix A $8 $8

Basic Wagon Tour (group for 2

hours)

Adult

41-9-249(5)

41-9-255 Appendix A $10 $10

Child (under 18 years old)

41-9-249(5)

41-9-255 Appendix A $8 $8

Extended Tour (2 hours)

41-9-249(5)

41-9-255 Appendix A $15 $15

Workshops or Classes per Day

41-9-249(5)

41-9-255 Appendix A $25 $25

Rentals

Group Rental – Picnic Area (4

hours)

41-9-249(15)

41-9-255 Appendix A $75 $75

Group Rental – Church (4 hours)

41-9-249(15)

41-9-255 Appendix A $250 $250

Shuttle Fee for Canoeists to

Hwy. 22

41-9-249(15)

41-9-255 Appendix A $15 $15

Shuttle Fee for Canoeists to

Hwy. 80

41-9-249(15)

41-9-255 Appendix A $25 $25

Canoe Rental with Shuttle

(weekends only)

41-9-249(15)

41-9-255 Appendix A $40 $40

POND SPRING, GENERAL JOE

WHEELER HOME

Admission

Adult

41-9-249(5)

41-9-255 Appendix A $8 $8


College, Military

41-9-249(5)

41-9-255 Appendix A $5 $5


41-9-249(5)

41-9-255 Appendix A $3 $3

Child (under 6 years old)

41-9-249(5)



41-9-249(5)

41-9-255 Appendix A

$1 off regular

admission

$1 off regular

admission

Special Use Coupon 41-9-249(5) Appendix A $1 off regular $1 off regular

33

41-9-255 admission admission

Events & Programs

Victorian Kids Camp – Summer

41-9-249(5)

41-9-255 Appendix A $50 per child $50 per child

Rentals

Facility Use (grounds)

41-9-249(15)


Converted 1930’s Barn (not

currently avail.)

41-9-249(15)


ADMINISTRATIVE OFFICES

OF AHC

Photocopies 41-9-255 Appendix A $0.25 per page $0.25 per page

34

Schedule of Receipts, Disbursements and Balances October 1, 2009 through September 30, 2013

2012 - 2013 2011 - 2012 2010 - 2011 2009 - 2010

Receipts

Transfer from General Fund 3,069,888.00$ 2,299,866.00$ 3,074,510.00$ 3,831,003.00$

Transfer from Confederate Pension Fund 547,371.12 548,114.20 541,744.34 542,468.59

Inter Fund Pgms (Bond Proceeds) 97,000.00 205,000.00 144,618.18 684,087.87

Inter Fund Fed Pgms - 30,168.40 17,876.66 11,351.20

Federal Operating Reimbursement 788,506.15 888,227.05 1,428,233.34 1,554,149.44

Local Capital Grant 324,211.38 259,697.24 285,959.37 295,117.60

Local Government Operating Grant 7,048.00 - - -

Dividend on Stock 19,260.00 17,640.00 16,380.00 15,300.00

Bldg Rental 117,105.94 98,266.70 160,271.71 121,542.53

Land - - - 37,500.00

Oil & Gas 525,146.17 638,305.47 873,471.07 995,430.53

Insurance Recovery 475.00 - 4,700.00 15,020.91

Prior Year Refunds (1) 1,749.44 1,349.81 703.64 6,426.38

Admissions 514,142.67 416,663.83 325,788.47 295,974.44

Publications 295.15 82.00 460.85 141.71

Resale, Park Sales, Rentals & Fees 325,076.35 300,725.47 269,509.21 258,725.55

Salvage Equipment 96.71 774.74 1,810.24 1,001.05

Contributions 176,554.18 236,397.28 110,370.17 58,432.41

Pay Phones - 5.65 35.04 27.32

Total 6,513,926.26 5,941,283.84 7,256,442.29 8,723,700.53

Disbursements

Personnel Costs 2,982,374.18 2,929,505.16 3,010,972.24 2,950,327.61

Employee Benefits 1,075,493.72 1,041,980.23 1,174,759.19 1,110,908.47

Travel In-State 17,618.99 20,245.04 24,842.51 39,910.67

Travel Out-of-State 7,691.88 6,955.62 10,605.22 16,592.95

Repairs & Maint 123,695.27 138,263.44 82,701.55 133,007.88

Rentals & Leases 23,340.80 23,803.67 50,011.39 54,181.84

Utilities & Commu. 297,072.87 295,386.30 325,527.12 321,479.13

Professional Services 411,081.32 366,126.36 554,782.93 495,929.12

Supplies, Materials, & Operating Expenses 504,693.79 441,498.92 427,001.38 427,803.91

Trans Equip Operation 47,995.92 48,476.68 46,809.36 65,008.56

Grants & Benefits 1,133,186.02 816,383.77 844,807.56 1,312,842.79

Capital Outlay 256,384.62 959,418.39 2,093,660.58 1,662,838.03

Trans Equip Purchase 1,940.00 - 35,182.00 22,783.54

Other Equip Purchases 81,247.23 14,504.21 44,109.87 91,696.99

Total 6,963,816.61 7,102,547.79 8,725,772.90 8,705,311.49

Excess (Deficiency) of Receipts Over Disbursements (449,890.35) (1,161,263.95) (1,469,330.61) 18,389.04

Cash Balances at Beginning of Year 5,609,044.17 6,770,308.12 8,239,638.73 8,221,249.69

Cash Balances at End of Year 5,159,153.82 5,609,044.17 6,770,308.12 8,239,638.73

Reserved for Unpaid Obligations (4,186,067.02) (2,937,014.02) (2,406,511.50) (1,958,644.39)

Unreserved Cash Balances at End of Year 973,086.80$ 2,672,030.15$ 4,363,796.62$ 6,280,994.34$

(1) Refunds from overpayments to electric companies, reimbursement for title insurance, reimbursement of overpayment in

travel, $4,808.16 of the prior year refund in FY10 was a refund of overpayment on the unemployement account with the

Department of Industrial Relations

35

Operating Receipts vs. Operating Disbursements (Chart)

A report on receipts and disbursements at Historic Sites is included in the appendices of this report.

2010 2011 2012 2013

Receipts $8,723,701 $7,256,442 $5,941,284 $6,513,926

Disbursements $8,705,311 $8,725,773 $7,102,548 $6,963,817

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

36

Summary Schedule of Professional Service Disbursements*

2010 FY 2011 FY 2012 FY 2013 FY

Attorney 6,918.25$ 24,293.40$ 16,198.85$ 10,030.85$

Court Services Professional - - 8.00 -

Court Reporter Services Professional 2,980.00 681.00 - -

Legal Services 9,898.25 24,974.40 16,206.85 10,030.85

Advertising Professional 4,688.65 2,231.20 1,852.45 11,691.20

Appraisal Professional 6,279.50 - - 750.00

Architectural Professional 262,508.17 315,179.40 131,856.07 131,126.04

Data Processing Professional 17,293.30 13,617.28 13,181.91 18,529.45

Educ/Training/Consultants Professional 14,890.21 9,612.79 16,280.98 3,060.00

Invest Advisor Professional 1,196.65 1,319.31 1,369.63 1,557.03

Photograhic Services Professional 258.59 407.00 465.00 -

Scientific & Technical Professional 46,390.00 51,270.00 50,660.00 75,009.34

Graphic Arts Services Professional - 495.00 4,719.00 12,745.00

Media Monitoring Services 1,644.00 1,451.70 - -

Engineering Professional 7,100.74 18,099.13 15,445.12 23,260.94

Personnel Department Services 19,205.00 19,700.00 18,901.00 20,009.00

Information & Research Professional 4,534.10 - - -

Mailing Services - 1,022.75 299.13 -

Laundry Services 1,173.25 - - 834.50

Moving Services 1,370.00 - - 350.00

Temporary Personnel Services 1,128.73 266.06 92.00 1,715.67

Program Consultants Professional 5,900.00 7,861.00 5,310.10 3,270.00

FRMS Services 24,532.72 23,792.95 22,611.36 25,033.38

Finance & IT Planning / Oversight 4,165.11 3,450.00 4,072.50 3,805.00

Other 9,420.23 3,830.53 9,251.78 5,288.53

Administrative Services 433,678.95 473,606.10 296,368.03 338,035.08

Housekeeping/Custodial/Bldg. Grounds 31,069.50 34,538.50 33,190.75 34,464.40

Security / Monitoring Services 7,678.80 7,226.22 6,255.51 11,407.08

Sanitation Services 7,138.37 7,068.46 5,589.22 6,368.91

Pest Control 6,465.25 7,369.25 8,516.00 10,775.00

Building Maintenance 52,351.92 56,202.43 53,551.48 63,015.39

Total Professional Services 495,929.12$ 554,782.93$ 366,126.36$ 411,081.32$

*Detailed information presented in the appendices of this report.

37

Professional Service Disbursement Chart

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

Legal AdministrativeServices

BuildingMaintenance

Total ProfessionalServices

2010

2011

2012

2013

Commission Member Questionnaire

38

QUESTIONNAIRES


A letter was sent to all 21 commission members requesting their participation in our survey.

Six members participated in the survey. The percentages shown are based on the number who

responded to the questionnaire.

1. What are the most significant issues currently facing the Commission?

Commission Member # 1 - “Inadequate funding to maintain state property.”

Commission Member #2 - “Declining resources and increasing expenses.”

Commission Member #3 - “Budget limitations and reduced staffing/personnel.”

Commission Member #4 - “Loss of funding and the resultant inability to appropriately

staff and maintain the agency's historic properties.”

Commission Member # 5 - “1. Lack of adequate funding 2..lack of clear goals 3. lack of

public awareness of the goals and achievements of the AHC.”

Commission Member # 6 – “Adequate Funding to maintain key facilities.”

2. What significant changes has the Commission made during the last year?

Commission Member # 1 - “Hiring of a new director of historic sites who has brought new

energy to a staff that is hidebound.”

Commission Member #2 - “staff reductions; closures of sites/reductions of operating

hours; deferred maintenance of properties.”

Commission Member # 3 - “Standardized entry fees to historical sites. More formal

review of performance.”

Commission Member #4 - “It has developed a plan to deal with the reduced budget which

includes divesting itself of properties, laying off staff, and reducing other general expenses.

Also, a very specific staff and director annual performance review process has been

adopted.”

Commission Member # 5 - “1. It has made clearer to the Executive Director his duties and

responsibilities 2. It has made clearer to certain employees their duties and responsibilities.

3. It has developed contingency plans for the continuing shortage of adequate funding. 4. it

has developed plans for increasing attendance and revenues at AHC properties .dealing

with”

Commission Member # 6 – “Key personnel hires to better utilize people and manage

assets. Promotion of activities. Seeking outside, new revenue.”

3. What are the Commission's plans for maintenance, restoration, and/or repair of its

historical properties?

Commission Member # 1 - “Generate additional revenue through increased number of

special events. By adding exterior restrooms in several locations, this is already underway.”


39

Commission Member #2 - “Some work has been initiated using reserve but some of the

reserve has been diverted to operating due to the budget reductions. Some properties are

being proposed for transfer to other entities.”

Commission Member # 3 - “Take a new look at on-site programs and

marketing/advertising key events. Tap various sources to generate revenue for upkeep.”

Commission Member #4 - “Fortunately, oil and gas funds were abundant over the past few

years (until 2012) but those funds are now no longer available. With those monies, deferred

maintenance was enacted for the majority of the properties and other properties (such as

Pond Spring) were restored and opened. However, with existing funding issues, it will be

difficult to maintain those properties as is required. A divestiture plan has been adopted so

that the remaining properties can be appropriately maintained.”

Commission Member # 5 - “1. Continuing to seek alternative management for certain

AHC properties. 2. Seeking to increase revenues and attendances at AHC properties.”

Commission Member # 6 – “Focus will be on those areas having a major ROI--Ft.

Morgan, Fort Toulouse, etc. Cahaba project as a long term goal. Other areas need to make a

case for sustaining or seek plans to turn over the property.”

4. In your opinion, are there any properties the Commission should divest themselves

from?

Commission Member # 1 - “Magnolia Grove.”

Commission Member #2 - “I am not intimately knowledgeable of every property. I do

believe that the AHC should keep Fort Morgan and the MB lighthouse as they are significant

to aspects of Alabama's history.”

Commission Member # 3 - “No, but, since these are State sites, more financial assistance

from state funding would be helpful.”

Commission Member #4 - “Yes, it is probably the only solution based upon the near and

long term financial outlook. However, the divestiture is neither quick or easy. This will

necessarily have to be a long process.”

Commission Member # 5 - “1. First: Magnolia Grove, Fendall Hall, Gaineswood, Dr.

Francis' Office”

Commission Member # 6 - “Yes. We have examined and the Ex Dir has the results from

our review as Commissioners.”

5. What is the current status of the Commission's grants program

Commission Member # 1 -“I believe this has been severely limited due to a reduction in

state funding.”

Commission Member #2 - “Successful. Dependent on appropriations from legislature.”

Commission Member # 3 - “The restoration tax credit program seems to be moving along

nicely, although still in early stages.”

Commission Member #4 - “It is dormant (due to lack of funds)”

Commission Member # 5 - “Due to lack of current funding, the AHC grants program is on

standby. When funding is again available, the program will be revived.”


40

Commission Member # 6 - “Not as engaged as I would like to see. Yet, personnel

dependent and we have tried to manage with no new hires. Not a grant as such but the

legislation providing restoration incentives for communities will yield some new revenue.”

6. Is the Commission adequately funded?

Yes 0 0.0%

No 6 100.0%

Commission Member #2 – “The Service level we are able to provide to our customers is

degraded due to the resource crisis. That doesn't mean that the output from certain positions.

can't be improved, but overall many areas of the statutory program of work are stretched

beyond adequate customer service levels.”

Commission Member #3 – “"Tax" is a four-letter word in Alabama. We get what we pay

for. The General Fund is sorely under-funded, but the "pie" is too small overall. Campaign

promises of "no tax increase" are misguided. Someone needs to make the tough decision to

revamp funding for the General Fund.”

Commission Member #4 – “See above comments.”

Commission Member #5 – “The AHC is one of the hardest working and most efficient of

Alabama's governmental agencies. There is clear financial evidence of this.”

Commission Member #6 - As part of the General Fund, we fall way behind compared to

prisons and Medicaid.”

7. Is the Historical Commission adequately staffed? If not, what additional staffing is

needed?

Yes 3 50.0%

No 3 50.0%

Commission Member #1 “There are several staff members who are no longer performing at

acceptable levels and need to retire.”

Commission Member #2 – “I would defer to the Personnel Committee for

recommendations on staff improvements.”

Commission Member #3 – “Full staffing for the AHC calls for 190 personnel. In the past

five years, the AHC staff has declined from 120 to 70. Any move in the opposite direction

would be beneficial.”

Commission Member #4 – “The staff has been reduced by more than 50% since I was first

appointed to the commission 9 years ago.”

Commission Member #5 – “Most staff members are doing the duties of several other

members who were terminated due to reduction in funding. A number of staff are eligible for

retirement but cannot be replaced easily.”

Commission Member #6 – “Noted earlier a grant writer might be helpful. Yet, the key is

getting the most from current personnel. Leadership being the operative word.”


41

8. Please address any additional concerns not included in this questionnaire.

Commission Member # 1 - “This is a good survey.”

Commission Member #2 - “The Commission needs to be comprised of appointees who

attend and are involved in their designated policy making duties. Members who never come

to meetings should be given a nice thank you letter and new appointments needed.

Turnover that provided new thinking would be helpful. Institutional knowledge is

important, but it must be intermingled with fresh thinking.”

Commission Member # 3 - “The AHC can't "do it all" given current funding and staffing.

Therefore, local partnerships and/or Friends groups are essential in providing adequate

support for historic properties.”

Commission Member #4 - “I truly believe that the Legislature must decide whether or not

the Historical Commission is an agency that is important to the State of Alabama. If so, it

must be adequately funded. If not perhaps it should be absorbed into a sister agency and its

function substantially reduced.”

Commission Member # 5 - “I would urge that you contact and discuss these matters

directly with the AHC commissioners and staff.”

Commission Member # 6 – “Addressing the need to generate better awareness of who we

are and what we do for the state. Great opportunity this summer as we celebrate the 150th

anniversary of Fort Morgan. Fort Toulouse is a hidden gem that could be transformed into

an attractive park for telling the stories of early colonial and Indian settlements in Alabama.

Poarch Creek partnership in such a project could be beneficial to all.”

42

APPENDICES

Sub-Grant Projects List of All Subgrant Projects

Fiscal Year 2010

Project

Number Project Title

Program

Area

Planned

Federal

Share

Planned

Matching

Share

Federal

Share

Expended to

Date

Matching

Share

Expended

to Date

Total

Expended

to Date

Project

Status

AL-10-016 History of City of Valley and Mill Villages

Other Activities

$7,935.77 $8,027.00 $7,935.77 $2,109.99 $10,045.76 Completed

AL-10-017 The Pepperell Mill Village, Survey

Survey and Inventory

$7,000.00 $1,750.00 $7,000.00 $1,939.69 $8,939.69 Completed

AL-10-018

Archaeological

Exploration of Nineteenth Century

Home Sites in

Africatown

Survey and

Inventory $10,000.00 $2,500.00 $10,000.00 $10,000.00 $20,000.00 Completed

AL-10-019

Main Street Market

Study/Retail Component/

Commercial District

Historic Building Inventory

Planning $8,475.00 $7,500.00 $8,475.00 $20,314.56 $28,789.56 Completed

AL-10-020

Foley Downtown Historic District -

Preservation

Commission Training

Planning $2,400.00 $600.00 $2,400.00 $383.79 $2,783.79 Completed

AL-10-021

Foley Downtown

Historic District -

Survey and Registration

Survey and Inventory

$1,600.00 $400.00 $1,600.00 $346.98 $1,946.98 Completed

AL-10-022 Preservation

Commission Training Planning $910.00 $910.00 $844.89 $844.89 $1,689.78 Completed

AL-10-023

Training Sessions for

Southwest Alabama

Preservation Commissioners


AL-10-024

Publication of Birmingham Local

Historic District

Preservation Plans


AL-10-025 Oakdale Survey and

Registration

Survey and


AL-10-026 Africatown Survey and

Registration

Survey and


AL-10-027 Five Points Historic District, Maple Hill

Cemetery

National

Register $10,000.00 $2,000.00 $10,000.00 $7,100.00 $17,100.00 Completed

AL-10-028

Historic Preservation

Commission Member

Training


AL-10-029

The Preparation to

Document the Downtown for Listing

on the National Register

National Register

$9,000.00 $1,000.00 $9,000.00 $0.00 $9,000.00 Completed

Totals: $81,677.11 $31,987.00 $81,612.00 $58,629.28 $140,241.28

43

List of All Subgrant Projects

Fiscal Year 2011

Project


Program

Area

Planned

Federal

Share

Planned

Matching

Share

Federal

Share

Expended to

Date

Matching

Share

Expended

to Date

Total

Expended

to Date

Project

Status

AL-11-016

Historic Preservation Tract

for Alabama Chapter/American Planning

Assoc. Meeting


AL-11-017

Mayesville Survey and

Oakdale and AfricaTown

Registration {AfricaTown component only}

National


AL-11-018 Historic Properties Website Other

Activities $5,000.00 $5,000.00 $5,000.00 $8,093.22 $13,093.22 Completed

AL-11-019

Old Town NW Decatur

Historic Districts National Register Nomination

National


AL-11-020 Old Town Historic District

N.R. Inventory Update

National


AL-11-021 City of Fayette Downtown

Area Survey

Survey

and Inventory

$8,000.00 $2,000.00 $8,000.00 $2,531.44 $10,531.44 Completed

AL-11-022


Commission Member Training


AL-11-023

Training and Education to

come into compliance with

CLG regulations


AL-11-024 Survey of Proposed Historic District

Survey

and

Inventory

$8,000.00 $2,000.00 $8,000.00 $1,000.00 $9,000.00 Completed

AL-11-025

Update of Historic District

Surveys of Districts Affected

by April 27, 2011 Tornado

National Register

$5,000.00 $0.00 $5,000.00 $0.00 $5,000.00 Completed

AL-11-026


Commission and Staff Advisor


AL-11-027 Certified Local Government

(CLG) Training Planning $2,000.00 $0.00 $2,000.00 $0.00 $2,000.00 Completed

AL-11-028

City of Mobile Certified

Local Government (CLG) Workshop


AL-11-029

National Register District

Expansion and Neighborhood Nominations

National


AL-11-030 Survey of Historic African-

American Neighborhoods

Survey and

Inventory

$4,000.00 $4,000.00 $4,000.00 $4,000.00 $8,000.00 Completed

Totals: $81,400.00 $23,425.00 $81,400.00 $29,839.65 $111,239.65

44


Fiscal Year 2012

Project


Program

Area

Planned

Federal

Share

Planned

Matching

Share

Federal

Share

Expended to

Date

Matching

Share

Expended

to Date

Total

Expended to

Date

Project

Status

AL-12-

015

National Alliance of

Preservation FORUM Conference


AL-12-016

“CAMP” Community

Assistance and Mentoring Program for

Preservation


AL-12-017

“National Register

Listing for Downtown

Historic District”

National Register

$4,500.00 $1,125.00 $4,500.00 $661.28 $5,161.28 Completed

AL-12-

018

Preservation

Commission Training Planning $9,500.00 $1,676.00 $9,500.00 $2,961.76 $12,461.76 Completed

AL-12-019


Commission Consultant

& Staff Advisor


AL-12-

020

Workshop: New

Materials, Sustainability,

and Appropriate Infill Development


AL-12-

021

National Alliance of Preservation

Commissioners Forum

2012

Planning $2,595.00 $648.00 $0.00 $0.00 $0.00 Cancelled

AL-12-

022

City of Fayette

Downtown Area Registration

National

Register $4,000.00 $705.00 $4,000.00 $930.38 $4,930.38 Completed

AL-12-

023

The Pepperell Mill

Village

National


AL-12-

024 Maysville Registration

National


AL-12-025

National Alliance of

Preservation

Commissions Forum


AL-12-

026


Commission Member

Training


AL-12-

027

Talladega Historic

Preservation Commission Training


AL-12-

028

Talladega Historic Preservation

Commission Newsletter

Other

Activities $1,000.00 $1,000.00 $1,000.00 $571.89 $1,571.89 Completed

AL-12-

029

National Alliance of Preservation FORUM

Conference

Planning $2,230.00 $2,230.00 $2,230.00 $238.65 $2,468.65 Completed

AL-12-

030

Valley Preservation

Commission Training Planning $2,595.00 $648.00 $2,595.00 $1,476.07 $4,071.07 Completed

AL-12-031 Local Historic Preservation

Planning $7,000.00 $1,400.00 $7,000.00 $694.86 $7,694.86 Completed

45

Commission Training

AL-12-032

Consulting and Survey

African-American

Neighborhoods in Selma, AL - Phase 2

National

Register $5,000.00 $3,000.00 $5,000.00 $0.00 $5,000.00 Completed

AL-12-033

Maritime Study of

Underwater Resources in Selma

Survey and

Inventory $13,160.00 $0.00 $11,417.30 $0.00 $11,417.30 Completed

Totals: $87,595.00 $23,544.00 $83,257.30 $30,777.73 $114,035.03


Fiscal Year 2013

Project


Program

Area

Planned

Federal

Share

Planned

Matching

Share

Federal

Share

Expended to

Date

Matching

Share

Expended

to Date

Total

Expended to

Date

Project

Status

AL-13-015

Public Awareness,

Education and Training

for Downtown Historic District

Planning $5,660.00 $1,340.00 $202.50 $47.50 $250.00 Active

AL-13-016

“CAMP” (Community

Assistance and Mentoring Program)

for Preservation

Commission Training

Planning $5,000.00 $1,250.00 $0.00 $0.00 $0.00 Active

AL-13-017

Historical Commission

Member and Staff Training

Planning $7,500.00 $1,875.00 $0.00 $0.00 $0.00 Active

AL-13-018 Talladega Historic Square Master Plan

Planning $14,000.00 $4,000.00 $0.00 $255.75 $255.75 Active

AL-13-019

Druid City National

Register District Update

National

Register $7,000.00 $1,750.00 $0.00 $304.20 $304.20 Active

AL-13-020

Lafayette Heights Registration and

Survey of Texas Hill

Area

National

Register $10,000.00 $2,500.00 $2,939.54 $6,621.09 $9,560.63 Active

AL-13-021 Your Town Alabama

Training Planning $2,500.00 $0.00 $2,500.00 $0.00 $2,500.00 Active

AL-13-022

Survey Registration

Historic Downtown

Arab and Local Historic Preservation

Training

Survey and

Inventory $8,952.00 $2,238.00 $1,084.22 $271.05 $1,355.27 Active

AL-13-023 Montevallo Historical Commission

Planning $2,500.00 $0.00 $537.46 $0.00 $537.46 Active

AL-13-024 National Register Listing for Abbeville

Historic District

National

Register $5,000.00 $1,250.00 $0.00 $0.00 $0.00 Active

AL-13-025 Statewide Agricultural Context for Alabama

Planning $12,000.00 $0.00 $290.58 $0.00 $290.58 Active

Totals: $80,112.00 $16,203.00 $7,554.30 $7,499.59 $15,053.89

46

Receipts and Expenditures by Historic Site

FY2013 FY2012 FY2011 FY2010 FY2013 FY2012 FY2011 FY2010

Total Revenues 508,083.00 415,061.00 366,574.00 305,177.27 163,672.00 119,502.00 104,983.00 102,026.16

Total Expenditures 641,503.00 714,592.00 1,525,425.00 756,269.67 427,195.00 408,697.00 498,266.00 433,624.08

Net Operational Cash Flow (133,420.00) (299,531.00) (1,158,851.00) (451,092.40) (263,523.00) (289,195.00) (393,283.00) (331,597.92)

Visitation 94,549.00 79,360.00 77,132.00 55,129.00 116,543.00 99,410.00 114,695.00 121,682.00

Cost Per Visitor 6.78 9.00 19.78 13.72 3.67 4.11 4.34 3.56

Site Generated Revenues (1) 505,708.00 413,616.00 327,118.00 265,421.67 163,096.00 119,492.00 104,973.00 102,016.16

Revenue Per Visitor 5.35 5.21 4.24 4.81 1.40 1.20 0.92 0.84

Full Time Equivalent Staffing 10.5 10.5 11 0 4.5 4.5 5 0


Total Revenues 349,814.00 328,085.00 376,672.00 236,725.84 13,985.00 12,437.00 14,427.00 16,034.80

Total Expenditures 197,104.00 532,203.00 485,088.00 249,364.77 384,640.00 417,233.00 560,030.00 460,659.94

Net Operational Cash Flow 152,710.00 (204,118.00) (108,416.00) (12,638.93) (370,655.00) (404,796.00) (545,603.00) (444,625.14)

Visitation 123,018.00 119,696.00 123,028.00 112,007.00 24,418.00 25,951.00 38,716.00 37,870.00

Cost Per Visitor 1.60 4.45 3.94 2.23 15.75 16.08 14.47 12.16



Full Time Equivalent Staffing 7 7 7 0 5 5 5 0

FORT MORGAN FORT TOULOUSE

STATE CAPITOL OLD CAHAWBA

47


Total Revenues 38,038.00 76,443.00 50.00 1,083.00 6,292.00 7,279.00 6,910.00 5,501.50


Net Operational Cash Flow (235,769.00) (236,835.00) (762,921.00) (461,943.53) (121,241.00) (236,027.00) (214,789.00) (929,145.03)

Visitation 3,547.00 3,543.00 236.00 166.00 2,427.00 2,732.00 2,822.00 1,962.00

Cost Per Visitor 77.19 88.42 3,232.93 2,789.32 52.55 89.06 78.56 476.37

Site Generated Revenues (1) 27,001.00 17,279.00 40.00 23.00 6,216.00 7,279.00 6,847.00 5,426.35


Full Time Equivalent Staffing 4.5 4.5 3 - 2 2 2 -


Total Revenues 7,878.00 6,991.00 79,504.00 49,796.07 8,051.00 9,370.00 45,880.00 5,025.60



Visitation 1,878.00 1,647.00 1,194.00 1,121.00 5,195.00 5,113.00 4,431.00 4,015.00

Cost Per Visitor 22.85 28.16 126.71 63.25 21.57 26.77 22.11 82.97



Full Time Equivalent Staffing 1 1 1 - 1 1 1 -


Total Revenues 2,552.00 2,583.00 3,323.00 1,684.07 13,650.00 12,986.00 31,218.00 -



Visitation 1,462.00 897.00 1,198.00 992.00 2,155.00 2,142.00 1,243.00 -

Cost Per Visitor 102.74 160.92 85.01 188.12 26.77 10.25 58.50 -

Site Generated Revenues (1) 2,522.00 2,071.00 2,426.00 1,684.07 9,543.00 10,033.00 7,764.00 -

Revenue Per Visitor 1.73 2.31 2.03 1.70 4.43 4.68 6.25 -

Full Time Equivalent Staffing 1.5 1.5 1.5 - - - - -

POND SPRING GAINESWOOD

BELLE MONT MANSION FENDALL HALL

MAGNOLIA GROVE MGM BUS STATION

48


Total Revenues 567,959.00 570,487.00 564,788.00 564,513.10 23,830.00 23,965.00 43,230.00 33,895.00


Net Operational Cash Flow 67,136.00 (167,855.00) 163,237.00 130,395.45 (8,772.00) (7,431.00) 10,545.00 (13,238.80)

Visitation 18,369.00 10,204.00 11,029.00 8,964.00 - - - -

Cost Per Visitor 27.26 72.36 36.41 48.43 - - - -


Revenue Per Visitor 1.05 2.10 1.97 2.04 - - - -

Full Time Equivalent Staffing 5.5 5.5 6.5 - - - - -


Total Revenues 40,015.00 33,085.00 42,734.00 21,434.00 - - 43,397.00 42,797.08

Total Expenditures 50,449.00 44,811.00 19,993.00 23,929.50 - - 22,920.00 25,878.91

Net Operational Cash Flow (10,434.00) (11,726.00) 22,741.00 (2,495.50) - - 20,477.00 16,918.17

Visitation - - - - - - - -

Cost Per Visitor - - - - - - - -

Site Generated Revenues (1) 20,755.00 15,445.00 26,354.00 21,434.00 - - 43,397.00 42,797.08

Revenue Per Visitor - - - - - - - -

Full Time Equivalent Staffing - - - - - - - -

(1) - Revenues from Admissions, Rentals and Resales only

CONFEDERATE PARK MOORE BUILDING

DOWE HISTORIC DISTRICT HOUSES TARDY COTTAGE

49

Professional Services by Vendor

2010 FY 2011 FY 2012 FY 2013 FY

B Kincey Green Jr. Esq. 6,918.25$ 24,293.40$ 16,198.85$ 10,030.85$

Legal Profession 6,918.25 24,293.40 16,198.85 10,030.85

Reagan Reporters LLC 2,980.00 681.00 - -

Court Reporter Services Professional 2,980.00 681.00 - -

Judge of Probate Mobile County - - 8.00 -

Court Services Professional - - 8.00 -

Total Legal Services 9,898.25 24,974.40 16,206.85 10,030.85

Price Publication Inc. 859.95 - - -

Dept. of Finance 37.20 37.20 37.20 37.20

The Montomery Magazine of 3,050.00 1,200.00 - -

Montgomery Independent 420.00 312.00 - -

Junior League of Montgomery 225.25 - - -

The Birmingham News 96.25 88.00 85.25 -

Boxwood Technology Inc. - 210.00 - 249.00

Jobtarget.com - 250.00 - -

Legislative Reference Service - 75.00 130.00 120.00

Museum Employment Resource Center - 29.00 - 29.00

Southeastern Museum Cong. - 30.00 - -

Magazine of Montgomery Living - - 400.00 -

River Region Living - - 1,200.00 1,600.00

Constant Contact - - - 756.00

Karen Weir - - - 250.00

King Features Syndicate - - - 135.00

Montgomery Advertiser - - - 105.00

Oncell Systems Inc, - - - 7,410.00

Transportation - - - 1,000.00

Advertising Professional 4,688.65 2,231.20 1,852.45 11,691.20

Cohen, Carnaggio Reynolds 2,302.28 21,499.27 723.18 -

Goodwyn Mills & Cawood Inc. 54,313.98 9,322.43 649.00 -

JH Partners, Architecture 17,467.78 - - -

Lord, Aeck, and Sargent 53,196.28 941.27 52,907.24 40,795.67

Parsons Wible Brummal Alkire 16,834.71 - - -

Richard Hudgens Architect 8,439.83 78,670.25 26,622.68 38,688.00

Stella - LLC 88,381.36 73,844.06 14,621.68 22,830.48

Stoa Architects 21,301.26 7,115.02 9,907.47 -

WM. Barry Robinson Architect 270.69 - - -

Dept. of Environmental Management - 180.00 - -

Edaw Inc,. - 23,659.83 - -

Fuqua, & Partners Architects PC - 37,075.92 24,397.06 5,458.25

Fuqua, Osborn & Associates PC - 3,506.24 - -

KPS Group Inc. - 37,965.31 267.76 23,003.64

Surber Barber Choate Hertlein - 21,399.80 1,760.00 -

Rebecca Fonville - - - 350.00

Architectural Professional 262,508.17 315,179.40 131,856.07 131,126.04

50

Cont. 2010 FY 2011 FY 2012 FY 2013 FY

Battleground Antiques Inc. 495.00 - - -

John G. Sexton 5,284.50 - - 750.00

Ken Knapp 100.00 - - -

Lower Lodge Enterprises 400.00 - - -

Appraisal Professional 6,279.50 - - 750.00

Dept. of Finance 17,163.10 13,617.28 13,181.91 16,644.95

Ellen L. Mertins 130.20 - - -

Lexicon Computer Systems LLC - - - 1,884.50

Data Processing Professional 17,293.30 13,617.28 13,181.91 18,529.45

AASLH 230.00 - - -

ACPA Inc. 120.00 - - -

Alabama COOP Extension Systems 75.00 - - -

Alabama Governor's Conference 175.00 - - -

Alabama Historical Association 450.00 480.00 549.00 430.00

Alabama Trust for Historic 2,230.00 3,820.00 3,395.00 -

Historic Huntsville Foundation 210.00 - - -

IPED, Inc. 740.00 - - -

Lawrence Ragan Communications 885.00 30.00 - -

National Property Management 50.00 - - -

National Trust for Historic 3,155.00 400.00 - -

The Grantmanship Center 895.00 - - -

The University of West Alabama 5,330.21 3,369.79 10,499.98 -

Tuscaloosa Co. Preservation Society 150.00 - - -

Your Town Alabama Inc. 195.00 230.00 - -

Alabama Communities of - 150.00 150.00 -

GA Municipas Cemetery Association - 70.00 - -

Mary Elizabeth Johnson Huff - 953.00 - -

National Conference of State - 110.00 640.00 262.00

Design Alabama - - 50.00 -

Nancy E. Schwartz - - 997.00 -

Alabama Cemetery Preservation - - - 60.00

Associated Builders - - - 100.00

Constant Contact - - - 348.00

National Trust Preservation - - - 915.00

NH AL LLC DBA New Horizons - - - 945.00

Educ/Training/Consultants Professional 14,890.21 9,612.79 16,280.98 3,060.00

Retirement Systems of Alabama 1,196.65 1,319.31 1,369.63 1,557.03

Invest Advisor Professional 1,196.65 1,319.31 1,369.63 1,557.03

Capitol Filmworks Inc. 236.99 - - -

Alabama Graphics 21.60 - - -

Fouts Commercial Photography - 407.00 - -

Catherine Stroud Photography - - 465.00 -

Photograhic Services Professional 258.59 407.00 465.00 -

51

Dept. of Environmental Management 795.00 180.00 360.00 390.00

Friends of the Forts 45,500.00 45,500.00 49,700.00 49,700.00

Montgomery Water Works 30.00 45.00 - -

TTL Inc 65.00 - - 842.00

Fiscal Branch Bacti Analysis - 180.00 - -

Michael Vaughn Sims - 400.00 - -

Southeast Research Inc. - 4,900.00 - -

TTL Inc - 65.00 - -

Sarah Grace Godwin - - 600.00 -

Cultural Resources Management Group - - - 4,500.00

Lexicom Computer Systems LLC - - - 1,968.26

Schneider Historic Preservation LLC - - - 4,145.00

University of Alabama - - - 13,464.08

Scientific & Technical Professional 46,390.00 51,270.00 50,660.00 75,009.34

Margaret Dukeman - 495.00 - -

Brockington & Associates Inc. - - 4,719.00 -

Kelton Design - - - 495.00

Krent Pafett Carney Inc. - - - 12,250.00

Graphic Arts Services Professional - 495.00 4,719.00 12,745.00

Magnolia Clipping Services 1,644.00 1,451.70 - -

Media Monitoring Services 1,644.00 1,451.70 - -

Grant Engineering LLC 7,100.74 18,099.13 15,445.12 19,680.94

Thompson Engineering - - - 3,580.00

Engineering Professional 7,100.74 18,099.13 15,445.12 23,260.94

State Personnel Department 19,205.00 19,700.00 18,901.00 20,009.00

Personnel Department Services 19,205.00 19,700.00 18,901.00 20,009.00

Archives & History 4,534.10 - - -

Information & Research Professional 4,534.10 - - -

Department of Finance - 1,022.75 299.13 -

Mailing Services - 1,022.75 299.13 -

Dawn Green LLC 906.50 - - -

Superior Cleaners 266.75 - - 834.50

Laundry Services 1,173.25 - - 834.50

Randy Thorn Movers 1,370.00 - - -

Tony Poe - - - 350.00

Moving Services 1,370.00 - - 350.00

A-1 Temp Services Birmingham 795.40 - - -

Onin Staffing 333.33 266.06 92.00 -

Alabama State University - - - 1,715.67

Temporary Personnel Services 1,128.73 266.06 92.00 1,715.67

52

Cont. 2010 FY 2011 FY 2012 FY 2013 FY

Open Creative Group Inc. 5,900.00 - - -

Randy Silverman - 6,361.00 - -

Tasker Design Build LLC - 1,500.00 - -

Springer Consulting LLC - - 5,310.10 -

Department of Finance - - - 270.00

Barbara W. Larson - - - 3,000.00

Program Consultants Professional 5,900.00 7,861.00 5,310.10 3,270.00

Department of Finance 24,532.72 23,792.95 22,611.36 25,033.38

FRMS Services 24,532.72 23,792.95 22,611.36 25,033.38

Department of Finance 4,165.11 3,450.00 4,072.50 3,805.00

Finance & IT Planning / Oversight 4,165.11 3,450.00 4,072.50 3,805.00

Alabama State University 6,755.46 2,649.03 8,756.78 3,838.53

Troy University 2,664.77 1,181.50 - -

Battlefield Balladeers - - 495.00 550.00

Alabama Land Surveyors Inc. - - - 900.00

Other 9,420.23 3,830.53 9,251.78 5,288.53

Total Administrative Services 433,678.95 473,606.10 296,368.03 338,035.08

Earl Stanform 2,220.00 620.00 - -

Gumtree Landscape Consulting 765.00 - - -

Helix Properties Inc. 6,869.50 4,549.00 3,850.00 -

Jani-King of Montgomery 6,160.00 6,861.00 5,757.00 6,407.40

Katherine Marie Wood 2,000.00 2,425.00 2,285.00 2,205.00

Shey Underwood 1,000.00 1,500.00 1,100.00 1,100.00

Sunshine Services Inc. 5,335.00 5,970.00 2,425.00 -

Victor Phakonekham 6,720.00 6,720.00 6,720.00 6,720.00

Dawn Green LLC - 186.00 - -

Denmark Tree Service - 300.00 - -

Donald L. Wood - 1,075.00 1,900.00 200.00

Grasshopper Lawn Service - 1,150.00 1,950.00 -

Hines Construction Co. - 120.00 - -

Lawnco Inc. - 2,100.00 2,960.00 -

Superior Cleaners - 962.50 1,803.75 1,377.00

Alabama Landscape Consultants - - 2,440.00 9,945.00

Tony Poe - - - 6,510.00

Housekeeping/Custodial/Bldg. Grounds 31,069.50 34,538.50 33,190.75 34,464.40

53

Cont. 2010 FY 2011 FY 2012 FY 2013 FY

Ads of Huntsville 548.90 - 562.40 570.56

ADS Security LP 99.80 499.00 - 51.40

Advanced Solutions Inc. 1,620.00 1,718.00 1,451.00 -

American Alarm Innovations 95.00 - - -

Certified Alarm Company of Alabama 500.00 425.00 225.00 -

Certified Contractors Inc. 100.00 175.00 75.00 250.00

Computerized Security Systems 752.70 694.80 636.90 3,149.70

Dept. of Finance 1,263.00 1,176.00 1,104.00 1,164.00

Harris Security Systems Inc 400.00 355.50 513.50 324.26

Hunter Security Inc. 600.00 600.00 250.00 -

Jackson Security Service 658.90 686.42 808.71 2,203.46

Silent Sentry Electronic 369.60 - - -

Tennis Jackson Electric Inc. 41.90 - - -

Titan Fire & Security 629.00 754.80 629.00 1,807.70

Charles M. Turner - 41.90 - -

Electronic Security Alarms - 99.80 - -

Protection One Alarm - - - 1,886.00

Security / Monitoring Services 7,678.80 7,226.22 6,255.51 11,407.08

Advanced Disposal Services 2,455.65 2,372.05 3,896.63 3,925.43

Allied Waste Services 1,158.00 773.50 - -

Tierce Industrial Services 2,565.00 2,565.00 - -

Waste Management of Alabama 959.72 1,107.91 1,092.59 1,318.48

PBS Services - 250.00 600.00 1,125.00

Sanitation Services 7,138.37 7,068.46 5,589.22 6,368.91

American Pest Control 446.25 446.25 450.00 740.00

Arrow Pest Control 719.00 720.00 660.00 1,060.00

Cook's Pest Control Inc 438.00 696.00 444.00 1,613.00

DC-Scientific Pest Control Inc. 225.00 225.00 225.00 225.00

Double D Enterprises LLC 396.00 396.00 495.00 45.00

Knox Pest Control Inc. 612.00 1,810.00 796.00 1,062.00

Lewis Pest Control 340.00 300.00 300.00 300.00

Murks Pest Control 336.00 336.00 336.00 336.00

Orkin Pest Control 396.00 396.00 396.00 396.00

Tabor Pest Control Inc. 717.00 675.00 590.00 705.00

Terminix 1,840.00 1,369.00 3,824.00 4,293.00

Pest Control 6,465.25 7,369.25 8,516.00 10,775.00

Total Building Maintenance 52,351.92 56,202.43 53,551.48 63,015.39

Total Professional Services 495,929.12$ 554,782.93$ 366,126.36$ 411,081.32$

54

Historical Sites Administered by the Commission

Thirteen (13) historic properties are owned or managed by the commission and used for interpreting

Alabama’s history to the public. These properties include:

• Alabama State Capitol in Montgomery

• Belle Mont – Jeffersonian house in Tuscumbia (has one full-time staff member with

assistance from Pond Spring staff when needed)

• Cahawba Park – Site of former state capitol at Cahaba

• Confederate Memorial Park and Cemetery – Chilton County

• Fendall Hall – Antebellum Italianate house in Eufaula

• Fort Mims – Baldwin County - Site of 1813 Fort Mims Indian battle; (not staffed)

• Dr. Francis Medical Museum – 1800’s medical office and apothecary shop in Jacksonville

(not staffed; open by appointment with local group)

• Gaineswood – Antebellum Greek Revival mansion in Demopolis

• Old Greyhound Bus Station in Montgomery (open Friday and Saturday 12 – 4pm and by

appointment for groups of 10 or more)

• Magnolia Grove – Antebellum historic house in Greensboro

• Pond Spring – Home of Confederate General Joe Wheeler in Hillsboro

• Fort Morgan – Mobile Bay fort - 1834

• Fort Toulouse/Fort Jackson – 1700’s Reconstruction of French fort in Elmore County

The commission owns or manages an additional twelve (12) properties. Three (3) properties are used

for Alabama Historical Commission offices or rental office space. These properties are:

• Rice-Semple-Hardt House – Montgomery (used as AHC main office)

• Teague House - Montgomery (used as AHC main office)

• John Tyler Morgan House – Antebellum House – Selma (used as Old Cahawba staff office)

One (1) property comprised of the houses that make up the Dowe Historic District, a 1-acre historic

district located in Montgomery, Alabama. It includes 320 and 334 Washington Avenue and 114–116

South Hull Street used as rental apartments.

Three (3) properties are held for the purposes of protection but are not generally accessible to the

public because of their locations. These properties are:

• Bottle Creek Mounds – Indian mounds in Baldwin County.

• Middle Bay Lighthouse – Mobile Bay

• Forks of Cypress – Plantation in the Florence vicinity

Three (3) properties were acquired to support interpretation of existing sites and will be opened as

funding becomes available. These properties, and their expected uses, are:

• St. Luke’s Church – to be moved to Old Cahawba

• Kelly House – to be moved to Old Cahawba

• Moore Building – to be adapted as visitor center for Montgomery Bus Station

The Commission routinely acquires and holds historic places in need of protection and maintains them

until appropriate owners can be found. Currently, the Alabama Historical Commission holds two (2)

such properties which will ultimately be sold with protective easements to appropriate owners. These

properties are:

55

• Greenwood - Greensboro - sold with restrictive covenants and easements held by the

Historical Commission.

• South Perry Street Apartments - Montgomery

56

Rehabilitation Tax Credit Program

Historic Rehabilitation Tax Credit Basics

Applications Received 28

Applications Accepted

(receiving a FY2014 or FY2015 reservation) 21

Commercial Projects 23

Residential Projects 5

Incomplete 10

Buildings listed in the National Registry

(individually or in a historic district) 25

Appeals 4

Cities Represented Birmingham, Mobile, Tuscaloosa,

Montgomery, Huntsville, and Selma

Total amount of estimated qualified rehabilitation

expenditures (accepted and incomplete applications) $209,463,574

Total amount of tax credit allocations requests

(accepted and incomplete applications) $39,468,393

FY 2014 Allocation Totals

Projects Receiving a FY2014 Reservation 12

Total amount of estimated qualified rehabilitation

expenditures

$85,475,196

Total amount of Tax Credit Allocation Requests $20,093,799

Projected Revenue from fees $107,750*

Economic Impact of FY 2014 Rehabilitation Expenditures

Total amount of Rehabilitation Expenditures

(Qualified and Non-Qualified)

$89,943,422

Average number of jobs created

(18.4 jobs per $1 million spent on rehabilitation**)

1,655

Increase in state income

($632,653 per $1 million spend on rehabilitation**)

$56,902,975.76

FY 2015 Projections

Total number of projects receiving an allocation

reservation

9

Total estimated qualified rehabilitation expenditures $118.718.536

Total tax credit allocation reservation requests $18.019.634

Total remaining available tax credits $1,980,366

*Total fee (1%) to be collected

**Based on the economic impact of the Federal Historic Tax Credit in FY2013 at http://www.nps.gov/tps/tax-

incentives/taxdocs/economic-impact-2013.pdf. Income = earned, or labor; specifically wages, salaries and proprietor

income.

Historic Rehabilitation Tax Credit Revised Reservation Priority List

Federal Reserve Bank of Atlanta, Birmingham Branch

Redmont Hotel, (Birmingham)

951 Government Street Building (Mobile)

Jefferson Davis Apartments (Montgomery)

Fort McClellan Barracks (Anniston)

Brown-Marx Building (Birmingham)

Norton-Cochrane Fitts Residence (Tuscaloosa)

Cain Furniture Company (Birmingham)

Grove Court (Montgomery)

Thomas Jefferson Hotel (Birmingham)

First National Bank of Tuscaloosa (Tuscaloosa)

Edwards Brothers Furniture Company (Mobile)

Pizitz (Birmingham)

Powell School (Birmingham)

Tuscaloosa VA Building #33 (Tuscaloosa)

Florentine Building (Birmingham)

Davis House (Huntsville)

Avondale Fire House #10 (Birmingham)

Hunter House (Mobile)

Adams Motor Company Building (Mobile)

Dr. Goldsby King’s Sanitarium/King Memorial Hospital

(Selma)

http://www.nps.gov/tps/tax-incentives/taxdocs/economic-impact-2013.pdf

http://www.nps.gov/tps/tax-incentives/taxdocs/economic-impact-2013.pdf

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Historic Rehabilitation Tax Credit – Projects Received a FY2014 Reservation

Federal Reserve Bank of Atlanta, Birmingham Branch

Redmont Hotel, (Birmingham)

951 Government Street Building (Mobile)

Jefferson Davis Apartments (Montgomery)

Fort McClellan Barracks (Anniston)

Brown-Marx Building (Birmingham)

Norton-Cochrane Fitts Residence (Tuscaloosa)

First National Bank of Tuscaloosa (Tuscaloosa)

Edwards Brothers Furniture Company (Mobile)

Cain Furniture Company (Birmingham)

Powell School (Birmingham)

Florentine Building (Birmingham)

Historic Rehabilitation Tax Credit – Projects Deferring to FY 2015

Pizitz (Birmingham)

Grove Court (Montgomery)

Thomas Jefferson Hotel (Birmingham)

Davis House (Huntsville)

Avondale Fire House #10 (Birmingham)

Hunter House (Mobile)

Adams Motor Company Building (Mobile)

Dr. Goldsby King’s Sanitarium/King Memorial Hospital (Selma)

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Applicable Statutes

ARTICLE 10.. HISTORICAL COMMISSIONS.

DIVISION 1.. ALABAMA HISTORICAL COMMISSION.

§ 41-9-240. Legislative findings; purpose of division; creation of commission. Current through

the end of the 2013 Regular Session.

The historical heritage of the State of Alabama is among its most valued and important assets, and

the preservation of historic sites, buildings and objects within the state is of great concern to Alabama

and its people. It is of special value to the youth of Alabama as a constant reminder of the

circumstances under which our state was born and nurtured and under which our great nation has

developed. To further foster the understanding and preservation of our heritage, there is hereby

created and established an agency of the State of Alabama to be known as the Alabama Historical

Commission.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 1.)

§ 41-9-241. Commission a public body corporate. Current through the end of the 2013 Regular

Session.

The commission, as an agency of the State of Alabama, constitutes a public body corporate and

shall have, in addition to those set forth specifically in this division, all powers necessary or

convenient to effect the purposes for which it has been established under and by the terms of this

division, together with all powers incidental thereto or necessary to the discharge of its powers and

duties.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 8.)

§ 41-9-242. Purpose of commission. Current through the end of the 2013 Regular Session.

The purpose of the Alabama Historical Commission, hereinafter referred to as the commission,

shall be to acquire in its own name or in the name of the State of Alabama by purchase, devise, lease,

assignment, license, condemnation, gift, bequest, transfer or otherwise buildings, objects and sites

deemed worthy of being preserved, improved, protected and maintained for or on account of their

particular historic, archaeological or architectural significance, including adjacent properties deemed

necessary for the proper setting, use and administration of same, and said buildings, objects and sites

shall include, but shall not be limited to, the following:

(1) Buildings in which events of great significance to Alabama's or the nation's history have

taken place and the sites surrounding them;

(2) Birthplaces or residences of outstanding personages and the sites surrounding them;

(3) The sites of historic or significant events in Alabama or United States history, including

military engagements, Indian treaties and massacres;

(4) Buildings of significant or outstanding architectural value;

(5) Buildings, sites, objects or monuments of special significance to our cultural, military,

social, economic, religious or commercial heritage, including post roads, traces, ruins, railroads,

plantations, wharfs, missions, places of treaties, cemeteries, fortifications and places of worship;

and

(6) Archaeological sites for excavational, salvage, protective and interpretative purposes.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 2; Acts 1971, No. 500, p. 1213, § 1.)

§ 41-9-243. Composition of commission. Current through the end of the 2013 Regular Session.

The commission shall consist of 20 members, one of whom shall be the Governor, one of whom

shall be the Lieutenant Governor, one of whom shall be the Speaker of the House of Representatives,

one of whom shall be the Director of the Department of Archives and History, one of whom shall be

the Director of the Alabama Tourism Department, one of whom shall be the Commissioner of

Conservation and Natural Resources, one of whom shall be the Director of the Technical Staff of the

Alabama Building Commission, and 13 other persons to be appointed by the Governor, one of whom

shall be selected from a list of three nominees submitted by the Alabama Council of the American

Institute of Architects, one from a list of three nominees submitted by the Alabama Historical

Association, one from a list of three nominees submitted by the Alabama State Chamber of

Commerce, one from a list of three nominees submitted by the Alabama Farmers Federation, one from

a list of three nominees submitted by the President of the University of Alabama, one from a list of

three nominees submitted by the President of Auburn University, one from a list of three nominees

submitted by the President of the University of South Alabama, one from a list of three nominees

submitted by the President of Troy University, one from a list of three nominees submitted by the

President of the University of Montevallo, one from a list of three qualified archaeologists nominated

by the Alabama Archaeological Society, and three from the state at-large. The membership of the

commission shall be inclusive and reflect the racial, gender, geographic, urban/rural, and economic

diversity of the state.

The nominees and appointees shall be persons who have demonstrated interest in and concern

about the preservation of this state's rich history and traditions and who are conversant with the

history of the state and who are qualified to direct and supervise the work of the commission.

The members appointed by the Governor shall be citizens of this state and shall serve for terms of

six years each; except, that the terms of the members of the first commission shall be three years for

one half of the members appointed by the Governor and six years for the remaining members. After

the expiration of the term of the initial members, all members appointed by the Governor shall be

appointed for terms of six years each.

Any member of the commission may be removed by the Governor for cause, and vacancies in the

commission shall be filled by the Governor by the appointment of a competent and qualified person

for the unexpired term, from a list of three nominees submitted to him or her by the organization

which originally nominated the member being replaced.

The Chair of the Restructured Historic Chattahoochee Commission shall serve as an ex officio

policy making member of the commission.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 13; Acts 1969, No. 768, p. 1366, § 1; Acts 1971, No. 500,

p. 1213, § 9; Acts 1973, No. 1077, p. 1831; Acts 1992, No. 92-108, p. 178, § 7; Act 2007-195, p.

230, § 3; Act 2008-142, p. 228, § 3.)

§ 41-9-244. Members to serve without pay; expenses. Current through the end of the 2013 Regular

Session.

No member of the commission shall receive any pay or emolument other than his expenses

incurred in the discharge of his duties as a member of the commission which expenses shall be paid in

the amounts provided for in Article 2 of Chapter 7 of Title 36 of this code. All such expenses are to

be paid from the funds of the commission.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 14.)

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§ 41-9-245. Meetings generally; quorum; organization and procedure; officers. Current through


The commission shall hold an annual meeting at the Capitol building in Montgomery, and eight

members of the commission shall constitute a quorum for the transaction of business. Additional

meetings will be held at such times and places within the State of Alabama as may be considered

necessary, desirable or convenient upon call of the chairman or, in the case of his absence or

incapacity, of the vice-chairman. However, by four-fifths vote of the commission, such meetings may

be held outside the State of Alabama. The commission shall determine and establish its own

organization and procedures in accordance with the provisions of this division and the general law.

The commission shall elect a chairman, a vice-chairman, a secretary and a treasurer, and such officers

shall hold office for a period of one year and until successors are elected.

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§ 41-9-246. Board of advisors. Current through the end of the 2013 Regular Session.

(a) There is hereby established a Board of Advisors to the Alabama Historical Commission. Said

board of advisors shall consist of no less than 15 persons. Each of the below listed societies,

organizations, individuals, commissions and institutions shall have the authority to name one member

of said board and shall submit the name of said person to the chairman of the commission prior to the

annual meeting of the commission:

(1) The Alabama Division, United Daughters of the Confederacy;

(2) The Alabama Society of the Daughters of the American Revolution;

(3) The Alabama Society of the Daughters of the American Colonists;

(4) The Mobile Historic Development Commission;

(5) The National Society of the Colonial Dames of America in the State of Alabama;

(6) The Huntsville Historic Preservation Commission;

(7) The Alabama Department of the Sons of Confederate Veterans;

(8) The Gorgas Memorial Board;

(9) The Hobson Memorial Board;

(10) The Cahaba Advisory Committee;

(11) The LaGrange Historical Commission;

(12) The Fort Morgan Historical Commission;

(13) The USS Alabama Battleship Commission;

(14) The Tennessee Valley Historical Society;

(15) The Montgomery Antiquarian Society;

(16) The Helen Keller Property Board;

(17) The Birmingham Historical Society;

(18) The Board of Trustees of the Mobile Museum Board;

(19) The Board of Trustees of the Montgomery Museum Board;

(20) The head of the department of history and the head of the department of archaeology of

each accredited, four year, degree granting university and college located within the State of

Alabama;

(21) The John H. Forney Historical Society;

(22) The Tuscaloosa County Preservation Society;

(23) The Blount County Historical Society;

(24) The Chattahoochee Valley Historical Society;

(25) The Dale County Historical Society;

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(26) The Etowah Historical Society;

(27) The Hale County Historical Society;

(28) The Huntsville Historical Society;

(29) The North Alabama Historical Society;

(30) The Old South Historical Society;

(31) The Pike County Historical Society;

(32) The Society of Pioneers of Montgomery;

(33) The Eufaula Heritage Association;

(34) The Marengo Historical Society;

(35) The Historic Mobile Preservation Society;

(36) The Alabama Society, Sons of the American Revolution;

(37) The Alabama Society, Southern Dames of America;

(38) The Huguenot Society in Alabama;

(39) The Alabama Society of the Colonial Dames of the 17th Century;

(40) The Coweta Memorial Association; and

(41) Any other local or regional historical society duly recognized by the commission which

may exist or which may be created subsequent to August 19, 1966.

(b) Said advisory board shall meet annually at a place to be designated by the commission and

shall serve without compensation. The board shall advise the commission on matters relating to the

historic and architectural assets of the State of Alabama and assist the commission in compiling and

maintaining an inventory of such assets and in carrying out all of its various duties.

(c) There may further be added to the advisory board by the commission such other civic,

charitable and patriotic organizations as it may from time to time deem to be to the best interest of the

commission.

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§ 41-9-247. Executive director. Current through the end of the 2013 Regular Session.

The commission may employ an executive director, who shall serve at the pleasure of the

commission and who shall be responsible directly to the commission for the general supervision and

execution of the work of the commission. The commission shall fix his compensation, with the

approval of the Governor and the State Personnel Board, the same to be paid from the funds of the

commission, and shall further designate his duties and authority.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 6.)

§ 41-9-248. Employees. Current through the end of the 2013 Regular Session.

The commission may employ either on a part-time or full-time basis such advisors, archaeologists,

architects, engineers, attorneys, real estate appraisers, laborers, artisans, historians, caretakers, guides,

peace officers, technicians, superintendents, stenographers and administrative employees and

supervisory and professional personnel as may be necessary or advisable for carrying out in the most

efficient and beneficial manner the purposes and provisions of this division, and all permanent full-

time employees other than the executive director, the state officer of archaeology and projects

supervisor shall be subject to the state Merit System.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 5; Acts 1971, No. 500, p. 1213, § 4; Acts 1975, No. 1173, §

1.)

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§ 41-9-249. Powers and duties of commission generally. Current through the end of the 2013

Regular Session.

The commission shall have the following duties and powers:

(1) To promote and increase knowledge and understanding of the history of this state from the

earliest time to the present, including the archaeological, Indian, Spanish, British, French,

Colonial, Confederate and American eras, by adopting and executing general plans, methods and

policies for permanently preserving and marking objects, sites, structures and ruins as defined in

Section 41-9-242;

(2) To promote and assist in the publicizing of the historic resources of the state by preparing

and furnishing information to public mass media and to governmental agencies charged with

publicity and to coordinate any of its objectives, efforts or functions with any agency or agencies

of the federal government, of the State of Alabama and of other states or local governments having

objectives similar or related to those of the commission;

(3) To accept for renovation, maintenance, restoration, preservation or management and

operation any building or site within the State of Alabama owned by the United States, the State of

Alabama or any agency or subdivision thereof or by the national trust for historic preservation or

by natural or corporate persons, public or private, upon such terms and conditions as to the

commission shall be deemed in the best interest of the State of Alabama in conformity with the

purposes of this division;

(4) To acquire, by exercise of the power of eminent domain, historic structures of paramount

or exceptional importance, such as those Alabama landmarks eligible for nomination to or

recorded in the National Register of Historic Places; provided, that at least two-thirds of the

members of the commission shall vote to acquire such structures by the exercise of this measure;

(5) To charge admissions at the various buildings and sites under the control of the

commission throughout the state and to sell booklets, pamphlets and souvenirs at said locations

and to retain and use the proceeds of said sales and admissions for the furtherance of the purposes

of the commission as defined by this division;

(6) To adopt a seal for the commission and to use the same on its brochures, stationery and

other official publications and upon its historic site markers;

(7)a. To acquire, receive and take title to, by purchase, gift, lease, devise or otherwise, and to

own, to hold, keep and develop, and to sell, transfer, convey, lease, and assign to any person or

otherwise dispose of property of every kind and character, whether real, personal or mixed,

whether tangible or intangible, whether in trust or otherwise, together with any and every interest

therein, in furtherance of the lawful objectives of the commission;

b. To negotiate for Dismals Wonder Gardens in Franklin County; to be held in trust for the

Alabama Indian Commission. The administration of said property shall be by and with

consultation with the Alabama Historical Commission and the Alabama Indian Commission

for the preservation of the historical heritage of said property and shall utilize any proceeds

therefrom, including interest on any investments, for the preservation of the property;

c. To administer such property or trusts, whenever any such property is received or held to

be used for the benefit of the historical heritage of the State of Alabama, for preservation of

historic sites, buildings and objects, or for other lawful objectives of the commission, as it

deems in the best interest of historical preservation or in furtherance of the objective for which

the property is held or the donation or gift is made; and to convert such property or any

portion thereof into securities or other forms of property and use the proceeds therefrom,

including any interest on investments, as it deems will best promote the objectives of the

commission;

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d. To accept as trustee, beneficiary, or both, any interest in such property, together with

any proceeds from its investment, for the benefit of historical preservation or other purposes of

the commission, upon such conditions as may be acceptable to the donor and the commission.

No such undertaking entered into by the commission or its agent or agents shall bind the state

to pay any state moneys to anyone; provided, however, that nothing herein shall prevent the

commission from undertaking payments out of the proceeds from such trust funds as a

condition of the acceptance of the donation. All trust funds administered pursuant to this act

may be required by the commission to pay the expenses of administering the same. Such gifts

shall be deductible from Alabama state income tax by the donor or donors;

e. To convey title or any interest in real estate by deed or other instrument executed by a

majority of the commissioners or by agent or agents authorized by a majority vote of the

commission; and to convey property other than real estate by agent or agents authorized by a

majority vote of commissioners present and voting.

(8) To maintain an office in a location in the state to be selected by the commission for the use

of the executive director, the employees and the commission and to acquire the necessary furniture

and equipment therefor;

(9) To prepare, create, purchase and distribute pamphlets and brochures describing the various

historic buildings and sites under the jurisdiction of the State of Alabama or any of its agencies;

(10) To make and publish a survey of the buildings, ruins and sites of historic, architectural or

archaeological significance within the State of Alabama and to make available such survey to

individuals, institutions and governmental bodies desiring copies of same;

(11) To determine from such survey the buildings, ruins and sites listed therein which are

considered worthy of permanent preservation, to certify same as being worthy and to publish said

list;

(12) To establish criteria for the certification, selection and acquisition of historic properties

for state ownership and for state aid to local historic site projects;

(13) To nominate selected landmarks with historic, architectural and archaeological

significance to the National Register of Historic Places using priorities established by the

commission;

(14) To establish and maintain an Alabama state historic preservation depository into which

may be deposited antiques, relics, artifacts, mementos, paintings and other objects contributed to

or acquired by the state or the commission. The commission shall have the authority to restore

these objects and to use them for the furnishing of its own historic buildings and other selected

landmarks in Alabama;

(15) To rent or lease any of its acquisitions to public or private agencies;

(16) To publish an informational newsletter which shall periodically report on and promote

local, regional and state historic preservation activities;

(17) To produce and publish technical ("how to") manuals on historic preservation;

(18) To publish and present citations and distinguished service awards to selected private and

public organizations and individuals for outstanding achievements in preserving the heritage of

Alabama;

(19) To purchase, produce, sell and distribute historic souvenir items;

(20) To improve, restore, preserve, renovate, maintain, exhibit, repair, rebuild, recreate and

reconstruct its acquisitions, and the commission shall have jurisdiction over the same and the

exhibits located thereon;

(21) To purchase or otherwise acquire and to erect and maintain "historic markers" on such

buildings, roads, trails, routes and sites as it shall designate and to cooperate with and assist local,

64

regional and state historical groups in selecting and erecting such markers; and

(22) To accept the gift of money and real and personal property from any and all public and

private sources. Such gifts shall be deductible from Alabama state income tax by the donor.

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(Acts 1966, Ex. Sess., No. 168, p. 190, §§ 3, 7, 10, 11; Acts 1971, No. 500, p. 1213, §§ 2, 5, 6, 7;

Acts 1991, 1st Ex. Sess., No. 91-805, § 1.)

§ 41-9-249.1. Contracts for recovery or salvage of archaeological treasure, etc. Current through


(a) Notwithstanding any provision of law to the contrary, the Alabama Historical Commission

may enter into contracts with any group or person for the recovery or salvage of archaeological

treasure, sunken or abandoned ships and wrecks of the sea, or parts thereof or their contents, which are

determined to be located on state owned lands, or on private land if the written consent of the owner

thereof is first obtained. Such contracts shall be on forms approved by the commission and may

provide for fair compensation to the salvager, and owner of the private land where applicable, in terms

of a percentage of the reasonable cash value of the objects recovered or at the discretion of the

commission, of a fair share of the objects recovered. The amount constituting a fair share shall be

determined by the commission, taking into consideration the circumstances of each operation, and the

reasonable cash value may be determined by contractual agreement for appraisal by qualified experts

or by representatives of the contracting parties. Each contract shall provide for the termination of any

right in the salvager thereunder upon the violation of any of the terms thereof. Each contract shall be

approved by both the state Finance Director and the Governor. The distribution of the state's share of

the recovery or salvage shall be as follows:

(1) All archaeological treasure and artifacts shall be placed in the custody and control of the

Alabama Historical Commission.

(2) All monetary proceeds from the sale of any recovered or salvaged archaeological treasure

or artifacts including but not limited to gold, silver or other precious metal shall be deposited with

the State Treasurer to the credit of the State General Fund.

(b) The provisions of this section are supplemental. It shall be construed in pari materia with other

laws regulating salvage and excavation of antiquities; however, those laws or parts of laws which are

in direct conflict or inconsistent herewith are hereby repealed.

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(Acts 1984, 2nd Ex. Sess., No. 85-53, p. 75.)

§ 41-9-250. Preservation, operation, etc., of certain historical properties and sites by

commission. Current through the end of the 2013 Regular Session.

(a) The following historic properties and sites shall be under the jurisdiction and control of the

Alabama Historical Commission:

(1) Fort Mims, Stockton, Baldwin County;

(2) Fort Toulouse, Wetumpka, Elmore County;

(3) Gaineswood, Demopolis, Marengo County; and

(4) Confederate Memorial Cemetery, Mountain Creek, Chilton County.

(b) The Alabama Historical Commission shall have full authority to develop, renovate, restore,

preserve, maintain, operate, exhibit and publicize such properties in accordance with the powers and

responsibilities of the said commission.

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(Acts 1971, No. 665, p. 1374.)

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§ 41-9-251. Cahawba Historical Site -- Preservation, operation, etc. Current through the end of the

2013 Regular Session.

The Cahawba Historical Site, a property on the National Register of Historic Places, Dallas

County, Alabama, shall be under the jurisdiction and control of the Alabama Historical Commission,

which shall have full authority to develop, renovate, preserve, maintain, operate, exhibit, and publicize

the Cahawba Historical Site in accordance with the powers and responsibilities of the commission.

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(Acts 1975, 3rd Ex. Sess., No. 155, § 1; Act 2003-401, p. 1167, § 1.)

§ 41-9-252. Cahawba Historical Site -- Advisory committee. Current through the end of the 2013

Regular Session.

(a)(1) There is established an advisory committee to be known as the Cahawba Advisory

Committee, composed of 16 members, 15 of whom shall be appointed by the Governor. The

Judge of Probate of Dallas County shall be the sixteenth member but shall be a member ex officio

and shall not be entitled to a vote on the advisory committee. The members shall serve for terms

of seven years each, and the judge of probate shall serve throughout his or her term of office.

Members of the advisory committee shall be appointed so that each congressional district is

represented by one appointed member on the advisory committee; except, that the congressional

district in which Cahawba is situated shall be represented by eight appointed members, five of

whom shall be residents of Dallas County and three of whom shall be from some other county in

the congressional district. The membership of the advisory committee shall reflect the racial,

ethnic, gender, urban/rural, and economic diversity of the state.

(2) The chair shall establish and maintain a bank account on behalf of the advisory committee

and draw warrants for any lawful expenditures.

(3) The advisory committee shall advise the Alabama Historical Commission regarding the

restoration and the development of the Old Cahawba Capital Site.

(4) The advisory committee shall choose biennially one of its members as chair, one as vice

chair, and one as secretary-treasurer.

(5) Advisory committee members shall receive a per diem compensation sum to be fixed by

the advisory committee, but the sum shall not be less than one hundred fifty dollars ($150), for

attending official meetings of the advisory committee. The chair may approve the payment for an

advisory committee member authorized to perform official duties at other times. Advisory

committee members shall receive per diem allowance and travel expenses incurred in attending

official meetings or in performing any actual service under the direction of the advisory committee

and shall be paid in accordance with Article 2, commencing with Section 36-7-20, of Chapter 7 of

Title 36, after approval by the chair.

(6) The secretary-treasurer shall receive such compensation as may be fixed by the advisory

committee, which shall be in addition to his or her per diem compensation and payments made

under Article 2, commencing with Section 36-7-20, of Chapter 7 of Title 36. The secretary-

treasurer shall be paid a sum for clerical expenses fixed by the advisory committee.

(b) The chair of the advisory committee, with the approval of a majority of the committee

members, may appoint an executive director. The executive director shall not be a member of the

state classified service.

(c) The executive director shall be compensated by a salary payable from any funds available to

the advisory committee. The exact amount of the executive director's salary shall be set by the

advisory committee, but in no event shall the salary be less than 60 percent nor more than 75 percent

of the amount set as the standard compensation for cabinet level officials of the state.

66

(d) The executive director may hire an assistant director and such staff, at the pleasure of the

executive director, as deemed necessary, with the approval of the advisory committee, but without

regard to the state Merit System. The advisory committee shall approve all staff members hired and

their job descriptions, and shall set the rate of pay or compensation due the assistant director and other

staff.

(e) The advisory committee may permit any employee of the advisory committee to be treated as a

state employee for the purpose of participating in any insurance programs and other fringe benefits

provided other nonclassified state employees.

(f) It is the duty of the advisory committee, acting through its executive director, assistant director,

and staff to perform the following duties:

(1) To provide statewide public awareness, public information, and education services

regarding the Old Cahawba Capital Site.

(2) To solicit, collect, and receive funds from the public and private sectors for the support,

maintenance, and preservation of the Old Cahawba Capital Site.

(3) To promote and encourage public and private efforts to benefit the Old Cahawba Capital

Site project.

(4) To appropriate and expend funds, make grants, contract, cooperate financially or otherwise

with the Alabama Historical Commission, Dallas County, and any historical organization,

nonprofit corporation, or governmental agency to acquire, establish, maintain, reconstruct, and

preserve historical sites in and around Alabama's first permanent Capital at Cahawba, as may be

deemed beneficial by the Alabama Historical Commission.

(5) To acquire title, possession, or control of properties and also objects of historic interest

associated with or representative of the era of the Old Cahawba Capital Site, but only those

located beyond the Old Cahawba Capital Site.

(6) To make grants to the Alabama Historical Commission, Dallas County, and any historical

organization, nonprofit corporation, or governmental agency to acquire title, possession, or control

of properties or for their preservation, maintenance, reconstruction in, or relocation to Alabama's

first permanent Capital at Cahawba.

(7) To lease, gift, sell, or otherwise dispose of any surplus, duplicate, or unused properties.

(g) The executive director, assistant director, and staff shall perform those duties required by the

advisory committee necessary to implement this section.

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(Acts 1943, No. 486, p. 449; Acts 1959, No. 387, p. 1012; Acts 1961, No. 815, p. 1191; Acts 1975,

3rd Ex. Sess., No. 155, § 3; Acts 1981, 1st Ex. Sess., No. 81-944, § 1; Acts 1982, No. 82-368; Acts

1994, No. 94-703, p. 1357, § 1; Act 2003-401, p. 1167, § 1.)

§ 41-9-253. Cahawba Historical Site -- Powers of commission; payment of expenses. Current

through the end of the 2013 Regular Session.

The Alabama Historical Commission may acquire title, possession, or control of such properties

and also of objects of historic interest at the Cahawba Historical Site as it may deem necessary or

proper to be maintained, preserved, and protected on behalf of the State of Alabama and may acquire,

by purchase, construction, lease, gift, condemnation, or otherwise, lands and rights in land, including

leaseholds and easements, and water rights in the rivers and lands adjacent to or in the immediate

vicinity of Cahawba. The commission's power of eminent domain may be exercised under Title 18

and any amendments thereto, or pursuant to any other general statutory provision enacted for the

exercise of the power of eminent domain. The commission may mark in suitable manner the places or

locations of historic interest at such point and prepare and publish for distribution pamphlets or other

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printed matter with respect thereto. The expenses incurred for such purposes by the historical

commission shall be paid out of any appropriation made to the commission, upon warrant drawn by

the Comptroller, supported by an itemized account thereof approved by the board of trustees and by

the Governor.

CREDIT(S)

(Acts 1943, No. 486, p. 449; Acts 1959, No. 387, p. 1012; Acts 1961, No. 815, p. 1191; Acts 1969,

No. 854, p. 1560; Acts 1975, 3rd Ex. Sess., No. 155, § 1; Act 2003-401, p. 1167, § 1.)

§ 41-9-254. Acquisition, operation, etc., of libraries or museums by commission; commission not

to engage in publishing or printing of historical quarterlies. Current through the end of the 2013

Regular Session.

The commission shall not accept, acquire, operate or maintain libraries or museums, except when

the same are an integral part of one of the properties owned or managed by the commission, nor shall

the commission engage in the publishing or printing of historical quarterlies.

CREDIT(S)


§ 41-9-255. Alabama State Historic Preservation Fund. Current through the end of the 2013

Regular Session.

There is hereby established in the State Treasury a fund to be known as the "Alabama State

Historic Preservation Fund" into which shall be deposited all moneys received by the commission

from admissions, inspection fees, gifts, donations, grants, leases, rentals, bequests, loans,

governmental appropriations or any other sources, either public or private. Such funds shall be used

by the commission to pay the costs of the maintenance, acquisitions, preservation and operation of its

acquisitions and for carrying out any and all of the purposes of this division, including the payment of

the salaries of any employees of said commission and any expenses of said commission. Money

contributed to or deposited in this fund for capital outlay projects and from any source other than state

appropriations for operations shall not revert to the General Fund of the state, but shall remain in the

preservation fund until expended by the commission.

CREDIT(S)


§ 41-9-256. Exemption from taxation of commission and properties, income, etc., thereof.

Current through the end of the 2013 Regular Session.

The commission, as an agency of the State of Alabama, shall constitute a nonprofit governmental

agency and shall have a tax-exempt status, and the properties of the commission and the income

therefrom, all lease agreements and contracts made by it shall be forever exempt from any and all

taxation by the State of Alabama and any political subdivision thereof, including, but not limited to,

income, admission, amusement, excise, sales, use and ad valorem taxes.

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(Acts 1966, Ex. Sess., No. 168, p. 190, § 9.)

§ 41-9-257. Council on Historic Pilgrimages -- Created; purpose. Current through the end of the


There is hereby created the Alabama Council on Historic Pilgrimages, the same to be established

under the auspices of the Alabama Historical Commission, said council having the purpose of

coordinating the efforts of each of the existing and proposed historic pilgrimages in the State of

Alabama, whether publicly or privately sponsored.

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CREDIT(S)

(Acts 1975, 4th Ex. Sess., No. 67.)

§ 41-9-258. Council on Historic Pilgrimages -- Composition. Current through the end of the 2013

Regular Session.

The Council on Historic Pilgrimages shall consist of seven individual members, one being

appointed from each of the six districts of the state as the same shall be established by the Alabama

Historical Commission and one being a representative of the Alabama Historical Commission.

Additionally, there shall be two ex officio individual members, one representing the Alabama Travel

Council and one representing the State Bureau of Tourism and Travel.

CREDIT(S)


§ 41-9-259. Council on Historic Pilgrimages -- Appointment and terms of members; duties.

Current through the end of the 2013 Regular Session.

(a) The individual members of the Council on Historic Pilgrimages who represent the six above

described districts shall each be appointed, initially, by the Alabama Historical Commission, and three

of the initially appointed members shall serve for terms of one year, with the other three serving for

terms of two years each. Subsequent to the initial appointment, future individual members of the

council shall be named for terms of two years each, and such future members of the council shall be

named by the member historic pilgrimage organizations within the district represented by such council

member.

(b) The Council on Historic Pilgrimages shall have the authority to establish such policies as it

deems necessary for the carrying out of its purposes and to admit as general nonvoting members of the

council such organizations in the State of Alabama engaged in the business of historic pilgrimages as

it may, in its discretion, determine.

(c) The council shall have among its duties the duty to work closely with the Alabama Travel

Council and the State Bureau of Tourism and Travel, and such organizations shall, themselves,

provide assistance and advice to the Council on Historic Pilgrimages.

CREDIT(S)


§ 41-9-260. Transfer to commission of certain parts of Fort Morgan Military Reservation, etc.;

development, restoration, etc., thereof by commission; operation of portion of reservation

retained by Department of Conservation and Natural Resources. Current through the end of the


All of that part of the Fort Morgan Military Reservation lying within the Fort Morgan Military

Reservation conveyed from the United States of America to the State of Alabama by quitclaim deed

executed May 26, 1927, and on which Fort Morgan itself is located, and also a certain part of the Fort

Morgan Military Reservation conveyed by the United States of America to the State of Alabama by

deed executed December 16, 1946, including all that area south of the outer south face of the east-

west sea wall and west of the north-south sea wall, is hereby transferred to the Alabama Historical

Commission. All other property, both real and personal, including structures and objects located on

either of said tracts of land, owned by the Fort Morgan Historical Commission and all of its powers,

authority and jurisdiction over said property are also hereby transferred to the Alabama Historical

Commission, and any right, title or interest which the state Department of Conservation and Natural

Resources has in the above described property is also hereby transferred to the Alabama Historical

Commission.

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Such commission shall have full authority to develop, renovate, restore, preserve, maintain,

operate, exhibit and publicize the above described properties in accordance with the powers and

responsibilities of said Alabama Historical Commission.

Any right, title or interest of the Department of Conservation and Natural Resources in all that part

of the Fort Morgan Military Reservation not hereinabove transferred to the Alabama Historical

Commission shall continue to be held by the state Department of Conservation and Natural Resources,

and all such property may be used as a public park for recreation, such as camping, boating, fishing

and any other purposes for which the Department of Conservation and Natural Resources is

authorized to maintain and operate a public park. The paved road that runs south at the sea wall shall,

however, be open for use by vehicles for ingress and egress to the beach, and the Department of

Conservation and Natural Resources shall not prohibit camping on any part of the reservation under

their jurisdiction and control.

CREDIT(S)

(Acts 1976, No. 628, p. 865.)

§ 41-9-261. Designation of commission as agency responsible for restoration and preservation of

State Capitol; powers and duties. Current through the end of the 2013 Regular Session.

(a) The primary restoration, planning and preservation responsibility for the State Capitol of

Alabama and its contiguous historic grounds, designated by the United States government as a

national historic landmark, is hereby delegated to the Alabama Historical Commission.

(b) The Alabama Historical Commission is instructed to protect the historic and architectural

integrity of this historic Greek revival masterpiece which served as the first Capitol of the

Confederacy in 1861 and has served as the Capitol of Alabama for more than 120 years.

(c) The agencies of the state of Alabama charged with architectural, engineering, maintenance and

alteration responsibilities for the State Capitol shall submit plans and specifications to the Alabama

Historical Commission which shall review them for the retention of the historic merit and architectural

integrity of the landmark prior to any adaptive or construction activities.

(d) The commission shall be authorized and empowered to promote and preserve the historic

character and architectural purity of the Capitol building and grounds and, to that end, it shall exercise

its authority, control and general supervisory jurisdiction over the Capitol grounds, including

walkways and driveways, and over all public areas within the Capitol building, including the outer

office of the executive suite. Such authority shall specifically include, but not be limited to, the

corridors, rotundas, lobbies, entranceways, stairways, restrooms, porticos, steps and elevators. The

commission shall have no jurisdiction over the areas used for private office space, except as to

structural modifications, but shall have jurisdiction over all areas specified in this section, and any and

all changes contemplated, whether they be architectural in nature or merely the moving or

replacement of furniture and furnishings, shall first require the approval of the commission.

With respect to the legislative chambers, legislative lounges and legislative meeting rooms, the

commission shall be authorized and empowered to advise and consult with the Clerk of the House and

the Secretary of the Senate and the presiding officer, respectively, and to suggest and recommend

changes and renovations within such spaces that would be appropriate and in keeping with the

preservation of the historic value and architectural purity therein; provided, however, that no changes

or renovations to the said chambers, lounges or meeting rooms shall be undertaken or initiated without

the approval of the Clerk of the House or the Secretary of the Senate and the presiding officer,

respectively; provided further, that no changes or renovations to the Capitol building and grounds as

defined in this section, other than the legislative chambers, legislative lounges and legislative meeting

rooms provided for in the preceding provisions of this sentence, shall be undertaken or initiated

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without the approval of the Governor.

(e) Nothing in this section shall be construed as to supersede any authority of the state Building

Commission and, if so, that portion is expressly repealed.

CREDIT(S)

(Acts 1969, No. 1148, p. 2153, § 2; Acts 1976, No. 634, p. 881.)

§ 41-9-262. Fort Tombeckbee Historical Advisory Board. Current through the end of the 2013

Regular Session.

(a) An advisory board to be known as the Fort Tombeckbee Historical Advisory Board is hereby

authorized to be appointed by the Governor for the purpose of advising the Alabama Historical

Commission on the acquisition, maintenance and protection of certain properties and objects of

historical interest at Fort Tombeckbee in Sumter county. Said board shall be composed of three

members, and the first appointees shall be appointed to serve for terms of two, four and six years,

respectively, and subsequent appointees shall serve for terms of four years. Such members shall serve

without compensation.

(b) Said board shall advise the Alabama Historical Commission: To acquire title, possession or

control of such properties and also of objects of historic interest at Fort Tombeckbee as it may deem

necessary or proper, to be maintained, preserved and protected on behalf of the State of Alabama; to

mark in suitable manner the places or locations of historic interest at such point; and to prepare and

publish for distribution pamphlets or other printed matter with respect thereto. The Alabama

Historical Commission may, in its complete discretion, act upon any suggestions or advice of the

advisory board. Any expenses incurred by the board shall be paid out of any money appropriated by

the Legislature or by any gift, bequest or grant from whatever source.

CREDIT(S)

(Acts 1978, No. 516, p. 571.)

§ 41-9-263. Sunset provision. Current through the end of the 2013 Regular Session.

The Alabama Historical Commission is subject to the Alabama Sunset Law, Chapter 20, Title 41,

as an enumerated agency pursuant to Section 41-20-3, and shall have a termination date of October 1,

2007, and every four years thereafter, unless continued pursuant to the Alabama Sunset Law.

CREDIT(S) (Act 2006-151, p. 222, § 3.)

TITLE 40 REVENUE & TAXATION

Section 9F – Rehabilitation of Historic Structures CREDIT(S) (Act 2013-241)

Effective date:

The act which added this section is effective May 15, 2013.

§ 40-9F-1. Applicability. This chapter shall apply to qualified structures throughout the State of Alabama.

§ 40-9F-2. Definitions. As used in this chapter, the following terms shall have the following meanings:

(1) Certified historic structure. A property located in Alabama which is certified by the

Alabama Historical Commission as being individually listed in the National Register of Historic

Places, eligible for listing in the National Register of Historic Places, or certified by the

commission as contributing to the historic significance of a Registered Historic District.

(2) Certified rehabilitation. Repairs or alterations to a certified historic structure that is

certified by the commission as meeting the U.S. Secretary of the Interior's Standards for

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Rehabilitation, or to non-historic structures built before 1936 which are certified by the

commission as meeting the requirements contained in Section 47(c)(1)(a) and (b) of the Internal

Revenue Code, as amended, or to a certified historic residential structure as defined in subdivision

(4).

(3) Certified historic residential structure. A certified historic structure as defined in

subdivision (1).

(4) Commission. The Alabama Historical Commission and or its successor.

(5) Department. The Alabama Department of Revenue or its successor.

(6) Owner. Any taxpayer filing a State of Alabama tax return or any entity that is exempt from

federal income taxation pursuant to Section 501(c) of the Internal Revenue Code, as amended,

that: a. owns title to a qualified structure., or b. owns a leasehold interest in a qualified structure

for a term of not less than 39 years.

(7) Qualified rehabilitation expenditures. Any expenditure as defined under Section

47(c)(2)(A) of the Internal Revenue Code, as amended, and the related regulations thereunder, and

other reasonable expenses and costs expended in the rehabilitation of a qualified structure. For

certified historic residential structures, this term shall mean expenses incurred by the taxpayer in

the certified rehabilitation of a certified historic residential structure, including preservation and

rehabilitation work done to the exterior of a certified historic residential structure, repair and

stabilization of historic structural systems, restoration of historic plaster, energy efficiency

measures except insulation in frame walls, repairs or rehabilitation of heating, air conditioning, or

ventilation systems, repairs or rehabilitation of electrical or plumbing systems exclusive of new

electrical appliances and electrical or plumbing fixtures, and architectural, engineering, and land

surveying fees. Qualified rehabilitation expenditures do not include the cost of acquisition of the

qualified structure, the personal labor by the owner, or any cost associated with the rehabilitation

of an outbuilding of the qualified structure, unless the outbuilding is certified by the commission

to contribute to the historical significance of the qualified structure.

(8) Qualified structure. Certified historic structures and non-historic structures built before

1936 which are certified by the commission as meeting the requirements contained in Section

47(c)(1)(a) and (b) of the Internal Revenue Code, as amended, and to certified historic residential

structures as defined herein.

(9) Registered historic district. Any district listed in the National Register of Historic Places

and any district which is either of the following:

a. Designated under Alabama or local law certified by the U.S. Secretary of the Interior as

containing criteria which substantially achieves the purpose of preserving and rehabilitating

buildings of historic significance to the district.

b. Certified by the U.S. Secretary of the Interior as meeting substantially all of the

requirements for the listing of districts in the National Register of Historic Places.

(10) Rehabilitation plan. Construction plans and specifications for the proposed rehabilitation

of a qualified structure in sufficient detail to enable the commission to evaluate compliance with

the standards developed under this chapter.

(11) Substantial rehabilitation. Rehabilitation of a qualified structure for which the qualified

rehabilitation expenditures exceed 50 percent of the owner's original purchase price of the

qualified structure or twenty-five thousand dollars ($25,000), whichever is greater.

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§ 40-9F-3. Standards for approval; application, rehabilitation plan; review; certification; tax

credit certification; fees; report to Legislature. (a) The commission shall develop standards for the approval of the substantial rehabilitation of

qualified structures for which a tax credit is sought. The standards shall take into account whether the

substantial rehabilitation of a qualified structure is consistent with the historic character of the

structure or of the Registered Historic District in which the property is located.

(b) Prior to beginning any substantial rehabilitation work on a qualified structure, the owner shall

submit an application and rehabilitation plan to the commission and an estimate of the qualified

rehabilitation expenditures under the rehabilitation plan; provided, however, that the owner, at its

own risk, may incur qualified rehabilitation expenditures no earlier than six months prior to the

submission of the application and rehabilitation plan that are limited to architectural, engineering, and

land surveying fees and related soft costs and any costs related to the protection of the qualified

structure from deterioration. Owners may submit an application and rehabilitation plan, and may

commence rehabilitation, before the property is listed in the National Register of Historic Places;

provided, however, that owners, at their own risk, may incur qualified rehabilitation expenditures

which are limited to architectural engineering and land surveying fees and related soft costs and

emergency costs and expenses necessary for the protection of the qualified structure from

deterioration and which are incurred no earlier than six months prior to the submission of the

application and rehabilitation plan to the commission.

(c) The commission shall review the application and rehabilitation plan to determine that the

information contained therein is complete. If the commission determines that the application and

rehabilitation plan are complete, the commission shall reserve for the benefit of the owner an

allocation for a tax credit as provided in Section 40-9F-4 and the commission shall notify the owner in

writing of the amount of the reservation. The reservation of tax credits does not entitle the owner to

an issuance of tax credits until the owner complies with all other requirements of this chapter for the

issuance of the tax credits. The reservation of tax credits shall be made by the commission in the

order in which completed applications and rehabilitation plans are received by the commission, and

the reservation of tax credits shall be issued by the commission within a reasonable time, not to

exceed 90 days from the filing of a completed application and rehabilitation plan. Applications

received by the commission on the same day shall go through a lottery process to determine the order

in which the applications will be reviewed by the commission. Only the property for which a property

address, legal description or other specific location is provided in the application shall be reviewed.

The owner shall not be permitted to request the review of another property for approval in the place of

the property contained in the application. The owner may add or remove partners, members, or

shareholders as part of its ownership structure, so long as at least 50 percent of the ownership remains

the same. If the ownership of the qualified structure is changed due to a foreclosure, deed in lieu of a

foreclosure, or a transfer in bankruptcy or receivership, the foregoing provisions restricting a change

in ownership structure are not applicable, provided that the successor owner of the qualified structure

furnishes sufficient documentation to the commission as evidence of the foreclosure, deed in lieu of

foreclosure or bankruptcy or receivership. Any application disapproved by the commission shall be

removed from the review process, and the commission shall notify the owner in writing of the

decision to remove the application. Disapproved applications shall lose their priority in the review

process. A disapproved application may be resubmitted, but shall be deemed to be a new submission

for purposes of the priority procedures described in this section and may be charged a new application

fee. In the event that the commission grants reservations for tax credits equal to the total amount

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available for reservations during the fiscal year, all owners with applications then awaiting approval or

thereafter submitted for approval shall be notified by the commission that no additional approvals

shall be granted during that fiscal year and shall be notified of the priority given to the owner's

application then awaiting approval. The applications shall remain in priority status for two years from

the date of the original application and shall be considered for reservations of tax credits in the priority

order established in this section in the event that additional credits become available due to the

rescission of approvals or when a new fiscal year's allocation of tax credits becomes available.

Owners receiving a reservation of tax credits shall commence rehabilitation, if rehabilitation has

not previously begun, within 18 months of the date of issuance of the written notice from the

commission to the owner granting the reservation of tax credits. "Commencement of rehabilitation"

shall mean that, as of the date in which actual physical work contemplated by the rehabilitation plan

submitted with the application has begun, the owner has incurred no less than 20 percent of the

estimated costs of rehabilitation provided in the application. Owners receiving a reservation of tax

credits shall submit evidence of compliance with the provisions of this subsection. If the commission

determines that an owner has failed to comply with the requirements provided under this section, the

reservation of tax credits for the owner may be rescinded and, if so, the amount of tax credits shall

then be included in the total amount of available tax credits provided for in subsection (c) of Section

40-9F-4, from which reservations may be granted. Any owner whose reservation of tax credits shall

be rescinded shall be notified of the rescission from the commission and, upon receipt of the notice,

may submit a new application but may be charged a new application fee.

(d) Following the completion of a substantial rehabilitation of a qualified structure, the owner shall

notify the commission that the substantial rehabilitation has been completed and shall certify the

qualified rehabilitation expenditures incurred with respect to the rehabilitation plan. In addition, the

owner shall provide the commission with: (i) a cost and expense certification, prepared by a licensed

certified public accountant that is not an affiliate of the owner, certifying the total qualified

rehabilitation expenditures and the total amount of tax credits against any state tax due that is

specified in this chapter for which the owner is eligible under Section 40-9F-4 and, if the qualified

rehabilitation expenditures exceed two hundred thousand dollars ($200,000), the cost and expense

certification must be audited by the licensed certified public accountant; and (ii) an appraisal of the

qualified structure prepared by an independent MAI designated and licensed real estate appraiser. The

commission shall review the documentation of the rehabilitation and verify its compliance with the

rehabilitation plan. Within 90 days after receipt of the foregoing documentation from the owner, the

commission shall issue a tax credit certificate in an amount equivalent to the lesser of: (i) the amount

of the tax credit reservation issued for the project under the provisions of subsection (c), or (ii) 25

percent of the actual qualified rehabilitation expenditures for certified historic structures and 10

percent of the actual qualified rehabilitation expenditures for qualified pre-1936 non-historic

structures. In the event the amount of qualified rehabilitation expenditures incurred by the owner

would result in the issuance of an amount of tax credits in excess of the amount of tax credits reserved

for the owner under subsection (c), the owner may apply to the commission for issuance of tax credits

in an amount equal to the excess. Applications for issuance of tax credits in excess of the amount of

tax credits reserved for the owner shall be made on a form prescribed by the commission and shall

represent a separate certificate that shall be issued, subject to all provisions regarding priority

provided in this section.

(e) In order to obtain a credit against any state tax due that is specified in this chapter, a taxpayer

shall file the tax credit certificate with the taxpayer's Alabama state income tax return.

(f) The department shall grant a tax credit against any state tax due that is specified in this chapter

to a taxpayer holding the tax credit certificate issued under subsection (d) against any tax due under

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Chapters 16 and 18 in the amount stated on the tax credit certificate. The department shall have the

right to audit and to reassess any credit improperly obtained by the owner, in accordance with the

Taxpayers' Bill of Rights and the Uniform Revenue Procedures contained in Chapter 2A; provided,

however that only the owner initially awarded the tax credit certificate, and not any subsequent

transferee of the tax credit certificate, shall be liable for any credit improperly obtained by the owner.

(g) For processing the taxpayer's application for a tax credit, the commission may impose

reasonable application fees of up to one percent of the qualified rehabilitation expenses but not to

exceed ten thousand dollars ($10,000).

(h) The commission shall, in consultation with the department, report to the Legislature in the

third year following passage of this chapter, and annually thereafter, on the overall economic activity,

usage, and impact to the state from the substantial rehabilitation of qualified structures for which tax

credits have been allowed.

§ 40-9F-4. Tax credits calculated, claimed, reserved, granted. (a) The state portion of any taxes credit against the tax imposed by Chapters 16 and 18, for the

taxable year in which the certified rehabilitation is placed in service, shall be equal to 25 percent of

the qualified rehabilitation expenditures for certified historic structures, and shall be 10 percent of the

qualified rehabilitation expenditures for qualified pre-1936 non-historic structures. No tax credit

claimed for any certified rehabilitation may exceed five million dollars ($5,000,000) for all allowable

property types except a certified historic residential structure, and fifty thousand dollars ($50,000) for

a certified historic residential structure.

(b) The entire tax credit may be claimed by the taxpayer in the taxable year in which the certified

rehabilitation is placed in service. Where the taxes owed by the taxpayer are less than the tax credit,

the taxpayer shall not be entitled to claim a refund for the difference, but any unused portion of the

credit may be carried forward for up to 10 additional tax years.

(c) The aggregate amount of all tax credits in any tax year that may be reserved by the commission

upon certification of rehabilitation plans under subsection (c) of Section 40-9F-3 shall not exceed

twenty million dollars ($20,000,000) plus any amount of previous reservations of tax credits that were

rescinded under subsection (c) of Section 40-9F-3 during the tax year. However, if all of the

allowable tax credit amount for any tax year is not requested and reserved, any unreserved tax credits

may be utilized by the commission in awarding tax credits in subsequent years.

(d) Tax credits granted to a partnership, a limited liability company taxed as a partnership or

multiple owners of a property shall be passed through to the partners, members, or owners (including

any not-for-profit entity that is a partner, member, or owner) respectively pro rata or pursuant to an

executed agreement among the partners, members, or owners documenting an alternate distribution

method.

§ 40-9F-5. Recapture of credits; assessment. (a) Recapture of any of the credit, and any required adjustments to basis due to recapture, shall be

governed by Section 50 of the Internal Revenue Code; provided, however, that only the owner

initially awarded the tax credit certificate, and not any subsequent transferee of the tax credit

certificate, shall be liable for any amount of the credit recaptured.

(b) In the taxable year the certified rehabilitation is placed in service for any structure for which a

tax credit has been issued, the commission shall provide notice of the certified rehabilitation and a

copy of the appraisal provided by the owner to the taxing authority responsible for the assessment of

ad valorem taxes. Upon notification, the taxing authority responsible for the assessment of ad

valorem taxes shall complete a new assessment for the structure to be used in the assessment of ad

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valorem taxes for the tax year in which the certified rehabilitation was placed in service.

§ 40-9F-6. Appeals. Owners or their duly authorized representatives may appeal any state official decision, including

all preliminary or final reservations, approvals, and denials, made by the commission or the

department with regard to an application and rehabilitation plan submitted under Section 40-9F-3, in

accordance with the Alabama Administrative Procedures Act contained in Chapter 22 of Title 41.

Appeals shall constitute an administrative review of the decision appealed from and shall not be

conducted as an adjudicative proceeding. Appeals shall be submitted within thirty days of receipt by

the owner or the owner's duly authorized representative of the decision that is the subject of the

appeal.

§ 40-9F-7. Limitations. The tax credits authorized by this chapter for the substantial rehabilitation of qualified structures

shall not be available to owners of qualified structures that submit an application and rehabilitation

plan after May 15, 2016. No action or inaction on the part of the Legislature shall reduce or suspend

the tax credits authorized by this chapter in any past or future calendar year with respect to a qualified

structure if the owner thereof submits an application and rehabilitation plan with the commission and

the commission reserves an allocation for a tax credit on or prior to May 15, 2016, even if the

qualified structure is placed into service after May 15, 2016, and shall not affect the owner of a

qualified structure if the commission has reserved an allocation for a tax credit on or prior to May 15,

2016.

§ 40-9F-8. Rules and regulations; timing of applications and credits. The commission shall promulgate by September 1, 2013, any and all rules and regulations

necessary to implement the provisions of this chapter. Applications for the reservation of tax credits

shall be accepted beginning October 1, 2013, but no tax credit may be credited prior to the taxpayer's

return for the taxable year 2014.

CREDIT(S)

(Act 2013-241, § 8.)

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Commission Members

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Commission Response to Significant Issues

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Documents

Historical Commission audit