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. J ones, 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 Commissions mission is to preserve, promote and protect
Alabamas 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 Commissions properties.)

Underwater Cultural Resources Act - The Commission, in conjunction with the Alabama
Department of Conservation and Natural Resources, administers Alabamas 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 governments 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 governments 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 governors
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

3

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

5

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
AGs 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

7

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.

COMMI SSI ON 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.

8

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 commissions staff, all indicated that shortage of funds is a significant issue
facing the commission. The commissions 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 commissions 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:

9

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 Generals 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 commissions 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:

10

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 commissions executive director indicated that a shortage of funds remains a
significant issue facing the commission. The commissions 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

11

locations, limestone deposits on the forts 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 commissions plans for maintenance, restoration,
and/or repair of the historical properties owned/maintained by the AHC, the commissions
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 structures
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 commissions
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 Generals Opinion Withdrawn

According to the executive director, the commission withdrew its request for an Attorney
Generals 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 commissions executive director indicated that a shortage of funds remains a significant

12

issue facing the commission. The commissions 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 commissions 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 commissions unreserved cash balance was
$6,280,994.34 and at the end of fiscal year 2013 the commissions 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 Commissions 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 Commissions 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 150
th
anniversary for the Battle of Mobile Bay at Fort Morgan will produce
needed funds for the fourth quarter of FY 2014

In addition, the Commissions Director of Finance stated the Commissions 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.

13

2013 Attorney Generals 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 Generals 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 Generals 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

14

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.

15

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 divisions duties include:

Logging, tracking, and evaluating approximately 2,000 federal projects annually to
determine impact on Alabamas 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 states official
listing of buildings, structures, sites, objects, and districts of historical,
architectural, and/or archaeological significance

16

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 Alabamas 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 commissions site managers in the preservation of archaeology at the
commissions 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 agencys 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 divisions 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 Alabamas
architectural heritage to local, regional and other audiences.
Serving as a subject-matter expert and consultant for commissions staff, the general
public and professional counterparts.
Working with endangered landmarks and administering the commissions easement
program.
Serving as commissions 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 divisions 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 agencys 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 agencys marketing efforts to increase funding for historic preservation
through initiatives at retail outlets, including the State Capitol.
Serving as liaison with Department of Finance, Comptrollers Office, Legislative
Budget Office, Executive Budget Office, State Treasurers 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 AGs 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 Alabamas history. The
commissions preservation activities are primarily focused on the preservation of historical sites
while the departments preservation activities focus on preservation of historical records. Both
agencies are engaged in interpreting Alabamas 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 commissions 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 states 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 I nvestment 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
150
th
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 RVs
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)
Connoisseurs 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
Childs 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 1930s 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 Administrative
Services
Building
Maintenance
Total Professional
Services
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
Inventory
$5,000.00 $1,250.00 $5,000.00 $5,763.97 $10,763.97 Completed
AL-10-026
Africatown Survey and
Registration
Survey and
Inventory
$5,000.00 $1,250.00 $5,000.00 $4,503.37 $9,503.37 Completed
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

Fiscal Year 2011

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-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
Register
$10,000.00 $2,500.00 $10,000.00 $5,714.56 $15,714.56 Completed
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
Register
$5,000.00 $1,250.00 $5,000.00 $1,350.00 $6,350.00 Completed
AL-11-020
Old Town Historic District
N.R. Inventory Update
National
Register
$10,000.00 $2,000.00 $10,000.00 $2,000.00 $12,000.00 Completed
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
AL-11-028
City of Mobile Certified
Local Government (CLG)
Workshop
AL-11-029
National Register District
Expansion and
Neighborhood Nominations
National
Register
$7,200.00 $1,800.00 $7,200.00 $1,800.00 $9,000.00 Completed
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
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-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
AL-12-
019
Commission Consultant
& Staff Advisor
AL-12-
020
Workshop: New
Materials, Sustainability,
and Appropriate Infill
Development
AL-12-
021
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
Register
$4,000.00 $1,000.00 $4,000.00 $1,000.00 $5,000.00 Completed
AL-12-
024
Maysville Registration
National
Register
$10,000.00 $2,500.00 $10,000.00 $12,001.02 $22,001.02 Completed
AL-12-
025
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
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
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-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
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
STATECAPITOL 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
BELLEMONT 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
CONFEDERATEPARK MOOREBUILDING
DOWEHISTORIC 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
Alabamas 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 1800s 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 1700s 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 114116
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. Lukes 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 Kings Sanitarium/King Memorial Hospital
(Selma)

57

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 Kings Sanitarium/King Memorial Hospital (Selma)

58

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.
CREDIT(S)
(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.
CREDIT(S)
(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.
CREDIT(S)

59

(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.
CREDIT(S)
(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.
CREDIT(S)
(Acts 1966, Ex. Sess., No. 168, p. 190, 14.)

60

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.
CREDIT(S)
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;

61

(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.
CREDIT(S)
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.
CREDIT(S)
(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.
CREDIT(S)
(Acts 1966, Ex. Sess., No. 168, p. 190, 5; Acts 1971, No. 500, p. 1213, 4; Acts 1975, No. 1173,
1.)

62

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;

63

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.
CREDIT(S)
(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.
CREDIT(S)
(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.
CREDIT(S)
(Acts 1971, No. 665, p. 1374.)

65

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.
CREDIT(S)
(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.
CREDIT(S)
(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

67

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.
CREDIT(S)
(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.

68

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.

69

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

70

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

71

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.

72

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

73

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

74

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

75

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.)

76

Commission Members

77

78

79

Commission Response to Significant Issues

80

81

Historical Commission Audit

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Historical Commission Audit

Hochgeladen von

Copyright:

Verfügbare Formate

15S-0008

Das könnte Ihnen auch gefallen