2024-11-15T09:34:00-05:00 2024-06-30 570692602 BURKETT BURKETT & BURKETT CPAS PA PO BOX 2044 WEST COLUMBIA SC 29171 990 2023-07-01 570809313 LOWCOUNTRY LAND TRUST INC LOWC 8435776510 635 RUTLEDGE AVE SUITE 107 CHARLESTON SC 29401 BOB BALDWIN CHAIR 8434100672 2024-11-14 true true MATTHEW P HODGES CPA P00905863 8037943712 2024-11-14 2023 2024-10-15 13:58:12Z BOB BALDWIN 635 RUTLEDGE AVE SUITE 107 CHARLESTON SC 29401 20063064 false X WWW.LOWCOUNTRYLANDTRUST.ORG X 1985 SC TO PROTECT LAND AND WATER FOREVER, NURTURE RELATIONSHIPS BETWEEN PEOPLE AND PLACE, AND CONNECT CONSERVATION TO COMMUNITY. 19 19 25 157 0 6748289 5008713 62103 71841 241439 636675 167763 172306 7219594 5889535 0 0 1614241 1841046 0 620069 1196833 1148055 2811074 2989101 4408520 2900434 32837182 39253320 9707436 12645197 23129746 26608123 X TO PROTECT LAND AND WATER FOREVER, NURTURE RELATIONSHIPS BETWEEN PEOPLE AND PLACE, AND CONNECT CONSERVATION TO COMMUNITY. false false 925166 64332 LAND PROTECTION: DURING FY24, LOWCOUNTRY LAND TRUST PARTICIPATED IN THIRTEEN CONSERVATION TRANSACTIONS. THIS INCLUDED TWELVE NEW CONSERVATION EASEMENTS PROTECTING 8,151 ACRES, ONE FEE-SIMPLE PURCHASE OF 4 ACRES, AND A DEED RESTRICTION ON A 1-ACRE PROPERTY PURCHASED AND TRANSFERRED TO THE TOWN OF MCCLELLANVILLE, SC. AMONG LOWCOUNTRY LAND TRUST'S FY24 PROJECTS, TWO STAND OUT FOR SIGNIFICANTLY CONTRIBUTING TO SOUTH CAROLINA PARTNERSHIP EFFORTS TO CREATE A PROTECTED LANDS CORRIDOR BETWEEN THE NATIONALLY RECOGNIZED ACE BASIN LANDSCAPE AND THE SOUTH LOWCOUNTRY LANDSCAPE ALONG THE SAVANNAH RIVER. LOWCOUNTRY LAND TRUST CLOSED A 2,169-ACRE CONSERVATION EASEMENT IN JASPER COUNTY, SC, THAT WILL ENABLE A MITIGATION SITE TO CONDUCT LARGE-SCALE ECOLOGICAL RESTORATION, INCLUDING THE PRESERVATION, RESTORATION, AND ENHANCEMENT OF APPROXIMATELY 1,800 ACRES OF FRESHWATER WETLANDS AND OVER 14,600 LINEAR FEET OF STREAMS. THAT PROJECT IS LOCATED APPROXIMATELY ONE MILE FROM A FULLY DONATED FY24 CONSERVATION EASEMENT ON 2,851 ACRES AT TURKEY HILL PLANTATION, PROTECTING DIVERSE NATURAL HABITATS THAT INCLUDE LONGLEAF PINE, PINE SAVANNAHS, AND WETLANDS. ANOTHER MITIGATION SITE CONSERVATION EASEMENT LOWCOUNTRY LAND TRUST PROTECTED IN FY24 IS LOCATED IN CHARLESTON COUNTY. THAT PROJECT WILL ENABLE THE PRESERVATION, RESTORATION, AND ENHANCEMENT OF 733 ACRES OF FRESHWATER WETLANDS, CREATING AN ECOLOGICAL UPLIFT BENEFITING THE SURROUNDING NATURAL LANDS. IN PARTNERSHIP WITH ONE OF CHARLESTON'S HISTORIC AFRICAN AMERICAN SETTLEMENT COMMUNITIES AND SEVERAL OTHER STAKEHOLDERS, LOWCOUNTRY LAND TRUST'S COMMUNITY LANDS PROGRAM ACQUIRED 4 ACRES IN FY24 THAT WOULD BECOME BEEFIELD COMMUNITY PARK. THE LAND TRUST CONTINUES TO WORK WITH THE COMMUNITY TO OBTAIN GRANTS AND CONNECT WITH EXPERTS TO CREATE A PARK THAT PRESERVES COMMUNITY-CENTERED GREEN SPACE AND HONORS A RICH PAST AND PRESENT, WHICH INCLUDES CIVIL WAR AND RECONSTRUCTION ERA HISTORICAL MILESTONES AS WELL AS VIBRANT GULLAH GEECHEE CULTURE. OTHER FY24 LOWCOUNTRY LAND TRUST COMMUNITY LANDS PROJECTS INCLUDED THE TRANSFER WITH DEED RESTRICTIONS OF THE 1-ACRE DEER HEAD OAK PROPERTY TO THE TOWN OF MCCLELLANVILLE TO SERVE FOREVER AS A CENTRAL PUBLIC SPACE FOR THIS SCENIC FISHING VILLAGE, AND THE COMPLETION OF A 7-ACRE CONSERVATION EASEMENT ON THE SEA ISLANDS SMALL FARMERS COOPERATIVE PROPERTY. THIS NEW PUBLICLY ACCESSIBLE COUNTY PARK WILL PROVIDE FISHING, CRABBING AND PADDLING ACCESS TO LOCAL WATERWAYS WHILE INTERPRETING THE CLOSE CONNECTION OF THE SITE TO SIGNIFICANT HISTORICAL EVENTS RELATED TO THE AFRICAN AMERICAN JOURNEY TOWARD FREEDOM AND ECONOMIC SELF-DETERMINATION. OTHER FY24 CONSERVATION EASEMENT PROJECTS WERE LOCATED ON WADMALAW ISLAND (266 ACRES IN TWO PROJECTS, BRINGING THE PERCENTAGE OF THAT RURAL SEA ISLAND PROTECTED TO APPROXIMATELY 30%), THE SOUTH LOWCOUNTRY (319 ACRES IN THREE PROJECTS), THE SANTEE RIVER BASIN (1 PROJECT ON 109 ACRES, ADDING TO 1,700 ACRES OF ADJACENT PROTECTED LAND), AND THE ACE BASIN (1 PROJECT ON 1,696 ACRES, PROTECTING HABITAT FOR A SIGNIFICANT COLONY OF FEDERALLY ENDANGERED RED COCKADED WOODPECKERS LOCATED ON THE SITE). 1096742 STEWARDSHIP: IN FY24, LOWCOUNTRY LAND TRUST MONITORED 100% OF ITS OVER 540 PROTECTED PROPERTIES, INCLUDING CONSERVATION EASEMENTS, DEED RESTRICTIONS, AND FEE- SIMPLE PROPERTIES. LOWCOUNTRY LAND TRUST STAFF UTILIZES VARIOUS MONITORING METHODS, INCLUDING ON-THE-GROUND, DRONE, SATELITE, AND AERIAL MONITORING TO MEET ITS STEWARDSHIP OBLIGATIONS. LOWCOUNTRY LAND TRUST STAFF CONTINUE TO COMMUNICATE WITH LANDOWNERS AND PROPERTY MANAGERS DURING MONITORING VISITS AS WELL AS THROUGHOUT THE YEAR TO MAINTAIN STRONG WORKING RELATIONSHIPS AND PROVIDE THEM WITH RELEVANT EDUCATIONAL, LAND MANAGEMENT, AND CONSERVATION EASEMENT RESOURCES. 7509 OUTREACH: THE LAND TRUST, AS PART OF ITS SOUL OF THE LOWCOUNTRY PROGRAM, HOSTED A SERIES OF COMMUNITY OUTREACH EVENTS IN FY24 THAT ENCOURAGED ALL AGES OF ENVIRONMENTAL ENTHUSIASTS TO ENGAGE IN CONSERVATION. FREE OPPORTUNITIES TO IMMERSE ONESELF IN NATURE AND LEARN ABOUT THE IMPORTANCE OF LAND PROTECTION INCLUDED EVENTS SUCH AS YOGA AT THE ANGEL OAK, A TOUR OF A WORKING TREE FARM PROTECTED BY AN EASEMENT, A KAYAK CLEAN-UP ALONG THE BANKS OF THE LAND TRUST'S FIRST PROTECTED PROPERTY, AND AN OYSTER REEF BUILD. THE LAND TRUST ALSO CONVENED OVER 50 LOCAL CONSERVATION PARTNERS TO HOST ITS SECOND ANNUAL LOWCOUNTRY EARTH WEEK, WHICH BROUGHT AWARENESS TO THE VARIOUS CONSERVATION INITIATIVES IN THE REGION. 2021908 true true false false false false true false false true true false false true true false true false false false false false false false true false false false false true false false false false false true false false false false false false true true false false false true 40 0 25 true false false false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false SC X WINKY ZEBERLEIN 8434100670 635 RUTLEDGE AVENUE SUITE 107 CHARLESTON SC 29403 ASHLEY DEMOSTHENES PRESIDENT, C 40.00 X 153322 0 0 BOB BALDWIN CHAIR 1.00 X X 0 0 0 W MAC BAUGHMAN TRUSTEE 1.00 X 0 0 0 J TRAVIS BENINTENDO TRUSTEE 1.00 X 0 0 0 WALTER BLESSING JR TRUSTEE 1.00 X 0 0 0 PAUL BUTLER TRUSTEE 1.00 X 0 0 0 WES CARTER TRUSTEE 1.00 X 0 0 0 JUSTIN CRAIG TRUSTEE 1.00 X 0 0 0 BOBBY CREECH TRUSTEE 1.00 X 0 0 0 AMANDA DAVIS TRUSTEE 1.00 X 0 0 0 PAULA FELDMAN TRUSTEE 1.00 X 0 0 0 ROBBIE HOLLINGS TREASURER 1.00 X X 0 0 0 TOM HUTTO PAST CHAIR 1.00 X X 0 0 0 SUSAN JOHNSON TRUSTEE 1.00 X 0 0 0 SHELDON KRAMER TRUSTEE 1.00 X 0 0 0 LINDSAY NEVIN TRUSTEE 1.00 X 0 0 0 TELFAIR PARKER TRUSTEE 1.00 X 0 0 0 ROBERT DANIEL PERRY VICE CHAIR 1.00 X X 0 0 0 MARISSA SAMS TRUSTEE 1.00 X 0 0 0 BETH SETTLE SECRETARY 1.00 X X 0 0 0 153322 1 false true false 1040000 3968713 12678 5008713 TRANSFER FEES 900099 64332 64332 MERCHANDISE SALES 900099 7509 7509 71841 526218 526218 14098905 13988448 110457 110457 110457 352443 185081 167362 167362 MISCELLANEOUS INCOME 900099 4944 4944 4944 5889535 187242 693580 153322 103777 19718 29827 1358789 919706 174743 264340 50584 31722 8794 10068 165606 124496 12475 28635 112745 76261 14402 22082 25619 25469 150 18001 6067 5967 5967 48448 48448 96349 36562 979 58808 44882 10940 30 33912 42239 33137 1685 7417 66479 27983 2839 35657 145799 97691 16092 32016 25902 20353 1386 4163 193269 188062 5200 7 2895 2062 352 481 PARTNERSHIP CONTRIBUTIONS 258197 257700 497 BANK & PAYROLL CHARGES 47121 2649 24892 19580 BAD DEBT 43877 43877 TAXES & INSURANCE 40009 33305 2600 4104 48969 23966 6372 18631 2989101 2021908 347124 620069 1593496 1777436 1489758 1917889 155203 4000 89470 91801 19321925 58018 15709486 19263907 12995372 13742168 4442 3142 799955 2452977 32837182 39253320 108232 513621 2220000 5150193 7379204 6981383 9707436 12645197 X 13678190 12901283 9451556 13706840 23129746 26608123 32837182 39253320 2900434 579187 -1244 X false true X true false X 954941 5374277 2334336 6748289 5008713 20420556 954941 5374277 2334336 6748289 5008713 20420556 4459107 15961449 248610 234003 201454 309856 526218 1520141 9134 69073 4018 3172 4944 90341 22031038 1219967 0.72450 0.68660 X PART II, LINE 10 OTHER INCOME 90,341 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 379 158073.34 1 true 6966.00 503337 36937 1944 750 38130 37660 1027 1750 36937 40091 -138 2293 37660 39871 220 40091 46627 244 7000 39871 1.00000 false false 19263907 19263907 24514 24514 33504 33504 19263907 CONSTRUCTION IN PROGRESS 2280120 RIGHT OF USE ASSET 172857 2452977 LAND CONTRIBUTION PAYABLE 6727000 LEASE LIABILTY 178189 ACCRUED INTEREST 76194 6981383 6698475 579187 93120 185081 857388 5841087 48448 48448 5889535 3218854 93120 185081 278201 2940653 48448 48448 2989101 SCHEDULE D, PAGE 1, PART II, LINE 5 EACH PARCEL OF REAL ESTATE ACQUIRED BY THE CORPORATION SHALL BE UTILIZED AND MANAGED IN ACCORDANCE WITH A SPECIFIC MANAGEMENT PLAN PREPARED FOR THAT PARCEL. EACH MANAGEMENT PLAN SHALL BE DESIGNED TO REPRESENT THE BEST INTEREST OF THE CORPORATION, AND SHALL BE APPROVED BY MAJORITY VOTE OF THE BOARD OF TRUSTEES. IN ADDITION, EACH MANAGEMENT PLAN SHALL PROVIDE FOR ANNUAL EXEMPTION OF PAYMENT OF PROPERTY TAXES ON ITS ASSOCIATED PARCEL. THE ORIGINAL MANAGEMENT PLAN FOR ALGE ISLAND, FORMERLY PARKDALE ISLAND, SHALL ONLY BE AMENDED BY THE MEMBERS OF THE BOARD OF TRUSTEES IN THE SAME MANNER AS AN AMENDMENT TO THESE BYLAWS, IN ACCORDANCE WITH ARTICLE VIII. MANAGEMENT PLANS WILL BE RETAINED AT THE CORPORATE OFFICE AND WILL BE SUBJECT TO PERIODIC REVIEW AND AMENDMENT BY THE BOARD OF TRUSTEES. SCHEDULE D, PAGE 1, PART II, LINE 9 THE FOOTNOTES TO THE AUDITED FINANCIAL STATEMENTS REFLET THE FOLLOWING: "VARIOUS LANDS AND LEGAL RESTRICTIONS ON LANDS ARE PURCHASED AND DONATED TO THE TRUST FOR THE PURPOSE OF PRESERVATION. THE TITLE TO 5,381 AND 5,503 ACRES OF PROTECTED LAND ARE HELD BY THE TRUST AS OF JUNE 30, 2024 AND 2023, RESPECTIVELY. THE TRUST RECORDS IN THE CONSOLIDATED FINANCIAL STATEMENTS THE ESTIMATED FAIR MARKET VALUE AT THE TIME OF DONATION OF LAND TO WHICH IT HOLDS TITLE. CONSERVATION EASEMENTS, DEED RESTRICTIONS, AND RETIRED MINERAL RIGHTS ARE RECORDED AT A NOMINAL VALUE IN THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF JUNE 30, 2024 AND 2023, CONSERVATION EASEMENTS HAD BEEN GRANTED TO THE TRUST FOR 158,167 AND 149,771 ACRES, RESPECTIVELY." OF THE 158,167 ACRES LISTED IN THE NOTES TO THE FINANCIAL STATEMENTS, 158,073.341 ARE HELD BY LOWCOUNTRY LAND TRUST, WITH THE REMAINING 93.96 OF ACREAGE HELD BY EAST COOPER LAND TRUST FOUNDATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS EXPENSES 185,081 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS EXPENSES 185,081 SPECIAL EVENTS 352443 352443 185081 352443 352443 185081 185081 167362 false false false false false false false false false ASHLEY DEMOSTHENES PRESIDENT, CEO 153322 153322 GEL ENGINEERING BUSINESS OWNED 25822 SITE DESIGN SERVICES false SCHEDULE L, PART V (A) NAME OF PERSON: GEL ENGINEERING LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BUSINESS OWNED BY PAST CHAIR (C) AMOUNT OF TRANSACTION: 25,823 (D) DESCRIPTION OF TRANSACTION: SITE DESIGN SERVICES - THIS TRANSACTION WAS NEGOTIATED AT ARMS LENGTH AND IS AT FAIR MARKET VALUE (E) SHARING OF ORGANIZATION REVENUES? - NO FORM 990, PAGE 2, PART III, LINE 4A LAND PROTECTION: DURING FY24, LOWCOUNTRY LAND TRUST PARTICIPATED IN THIRTEEN CONSERVATION TRANSACTIONS. THIS INCLUDED TWELVE NEW CONSERVATION EASEMENTS PROTECTING 8,151 ACRES, ONE FEE-SIMPLE PURCHASE OF 4 ACRES, AND A DEED RESTRICTION ON A 1-ACRE PROPERTY PURCHASED AND TRANSFERRED TO THE TOWN OF MCCLELLANVILLE, SC. AMONG LOWCOUNTRY LAND TRUST'S FY24 PROJECTS, TWO STAND OUT FOR SIGNIFICANTLY CONTRIBUTING TO SOUTH CAROLINA PARTNERSHIP EFFORTS TO CREATE A PROTECTED LANDS CORRIDOR BETWEEN THE NATIONALLY RECOGNIZED ACE BASIN LANDSCAPE AND THE SOUTH LOWCOUNTRY LANDSCAPE ALONG THE SAVANNAH RIVER. LOWCOUNTRY LAND TRUST CLOSED A 2,169-ACRE CONSERVATION EASEMENT IN JASPER COUNTY, SC, THAT WILL ENABLE A MITIGATION SITE TO CONDUCT LARGE-SCALE ECOLOGICAL RESTORATION, INCLUDING THE PRESERVATION, RESTORATION, AND ENHANCEMENT OF APPROXIMATELY 1,800 ACRES OF FRESHWATER WETLANDS AND OVER 14,600 LINEAR FEET OF STREAMS. THAT PROJECT IS LOCATED APPROXIMATELY ONE MILE FROM A FULLY DONATED FY24 CONSERVATION EASEMENT ON 2,851 ACRES AT TURKEY HILL PLANTATION, PROTECTING DIVERSE NATURAL HABITATS THAT INCLUDE LONGLEAF PINE, PINE SAVANNAHS, AND WETLANDS. ANOTHER MITIGATION SITE CONSERVATION EASEMENT LOWCOUNTRY LAND TRUST PROTECTED IN FY24 IS LOCATED IN CHARLESTON COUNTY. THAT PROJECT WILL ENABLE THE PRESERVATION, RESTORATION, AND ENHANCEMENT OF 733 ACRES OF FRESHWATER WETLANDS, CREATING AN ECOLOGICAL UPLIFT BENEFITING THE SURROUNDING NATURAL LANDS. IN PARTNERSHIP WITH ONE OF CHARLESTON'S HISTORIC AFRICAN AMERICAN SETTLEMENT COMMUNITIES AND SEVERAL OTHER STAKEHOLDERS, LOWCOUNTRY LAND TRUST'S COMMUNITY LANDS PROGRAM ACQUIRED 4 ACRES IN FY24 THAT WOULD BECOME BEEFIELD COMMUNITY PARK. THE LAND TRUST CONTINUES TO WORK WITH THE COMMUNITY TO OBTAIN GRANTS AND CONNECT WITH EXPERTS TO CREATE A PARK THAT PRESERVES COMMUNITY-CENTERED GREEN SPACE AND HONORS A RICH PAST AND PRESENT, WHICH INCLUDES CIVIL WAR AND RECONSTRUCTION ERA HISTORICAL MILESTONES AS WELL AS VIBRANT GULLAH GEECHEE CULTURE. OTHER FY24 LOWCOUNTRY LAND TRUST COMMUNITY LANDS PROJECTS INCLUDED THE TRANSFER WITH DEED RESTRICTIONS OF THE 1-ACRE DEER HEAD OAK PROPERTY TO THE TOWN OF MCCLELLANVILLE TO SERVE FOREVER AS A CENTRAL PUBLIC SPACE FOR THIS SCENIC FISHING VILLAGE, AND THE COMPLETION OF A 7-ACRE CONSERVATION EASEMENT ON THE SEA ISLANDS SMALL FARMERS COOPERATIVE PROPERTY. THIS NEW PUBLICLY ACCESSIBLE COUNTY PARK WILL PROVIDE FISHING, CRABBING AND PADDLING ACCESS TO LOCAL WATERWAYS WHILE INTERPRETING THE CLOSE CONNECTION OF THE SITE TO SIGNIFICANT HISTORICAL EVENTS RELATED TO THE AFRICAN AMERICAN JOURNEY TOWARD FREEDOM AND ECONOMIC SELF-DETERMINATION. OTHER FY24 CONSERVATION EASEMENT PROJECTS WERE LOCATED ON WADMALAW ISLAND (266 ACRES IN TWO PROJECTS, BRINGING THE PERCENTAGE OF THAT RURAL SEA ISLAND PROTECTED TO APPROXIMATELY 30%), THE SOUTH LOWCOUNTRY (319 ACRES IN THREE PROJECTS), THE SANTEE RIVER BASIN (1 PROJECT ON 109 ACRES, ADDING TO 1,700 ACRES OF ADJACENT PROTECTED LAND), AND THE ACE BASIN (1 PROJECT ON 1,696 ACRES, PROTECTING HABITAT FOR A SIGNIFICANT COLONY OF FEDERALLY ENDANGERED RED COCKADED WOODPECKERS LOCATED ON THE SITE). FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE CEO/PRESIDENT AND CONTROLLER, AND REVIEWED AND APPROVED BY THE AUDIT, FINANCE AND EXECUTIVE COMMITTEES, AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD CHAIR ALONG WITH THE BOARD OF TRUSTEES REVIEWS THE CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. BOARD AND COMMITTEE MEMBERS IDENTIFY AND ADDRESS POTENTIAL CONFLICT ISSUES DURING MEETINGS. DURING BOARD AND COMMITTEE MEETINGS THE POLICY IS ENFORCED BY THE CHAIR PERSON. IN THE EVENT OF A POTENTIAL CONFLICT, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTES ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING THE SALARY OF THE CEO/PRESIDENT, OFFICERS, AND OTHER KEY EMPLOYEES IS SUBSTANTIATED BY REVIEWING THE LTA NATIONAL SALARY SURVEY, SURVEYING LOCAL ORGANIZATIONS, AND IS BASED ON YEARS OF EXPERIENCE AND EXPERTISE. AFTER AN ANNUAL REVIEW IS PERFORMED BY THE BOARD CHAIR AND ANOTHER MEMBER OF THE EXECUTIVE COMMITTEE, SALARY DETERMINATION IS DOCUMENTED AND APPROVED BY THE INDEPENDENT BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 15B SEE 15A FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. 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