EDISTO ISLAND OPEN LAND TRUST INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
EDISTO ISLAND OPEN LAND TRUST INC (EIN 57-1007436)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202423209349309197
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-15T12:00:28-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522212837PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GREENE FINNEY CAULEY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1908 N MAIN STAddressLine1Txt
CityANDERSONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29621ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN571007436EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EDISTO ISLAND OPEN LAND TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEDISBusinessNameControlTxt
Phone8438699004PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1AddressLine1Txt
CityEDISTO ISLANDCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29438ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT HAREPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8438699004PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTOPHER S CAULEYPreparerPersonNm
PTINP00534004PTIN
Phone8642258713PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT HAREPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1AddressLine1Txt
CityEDISTO ISLANDCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29438ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,620,141GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EDISTO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTHE MISSION OF EDISTO ISLAND OPEN LAND TRUST IS TO PRESERVE AND PROTECT LANDS, SCENIC VISTAS, HERITAGE, AND CONSERVATION RESOURCES OF EDISTO ISLAND FOR FUTURE GENERATIONS.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,283,239PYContributionsGrantsAmt
CY Contributions Grants$1,491,053CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$12,230PYInvestmentIncomeAmt
CY Investment Income$42,318CYInvestmentIncomeAmt
PY Other Revenue$123,053PYOtherRevenueAmt
CY Other Revenue$50,597CYOtherRevenueAmt
PY Total Revenue$1,418,522PYTotalRevenueAmt
CY Total Revenue$1,583,968CYTotalRevenueAmt
CY Grants And Similar Paid$875CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$326,354PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$340,887CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$64,175CYTotalFundraisingExpenseAmt
PY Other Expenses$391,303PYOtherExpensesAmt
CY Other Expenses$277,781CYOtherExpensesAmt
PY Total Expenses$717,657PYTotalExpensesAmt
CY Total Expenses$619,543CYTotalExpensesAmt
PY Revenues Less Expenses$700,865PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$964,425CYRevenuesLessExpensesAmt
Total Assets BOY$3,246,664TotalAssetsBOYAmt
Total Assets EOY$4,219,120TotalAssetsEOYAmt
Total Liabilities BOY$91,389TotalLiabilitiesBOYAmt
Total Liabilities EOY$51,702TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,155,275NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,167,418NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF THE ORGANIZATION IS TO PRESERVE THE RURAL QUALITY OF LIFE ON EDISTO BY PROTECTING LANDS, WATERWAYS, SCENIC VISTAS, AND HERITAGE THROUGH CONSERVATION AND EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$373,379ExpenseAmt
Grant$875GrantAmt
DescEDISTO ISLAND OPEN LAND TRUSTS MAIN GOAL IS TO PRESERVE AND PROTECT THE LAND THAT MAKES EDISTO ISLAND SPECIAL. THIS IS ACCOMPLISHED PRIMARILY BY ACCEPTING CONSERVATION EASEMENT DONATIONS FROM CONCERNED LANDOWNERS OR PURCHASING FEE OWNERSHIP OF LAND. THE ORGANIZATION CURRENTLY PROTECTS OVER 4,200 ACRES OF LAND. MOST OF THAT LAND IS PROTECTED THROUGH CONSERVATION EASEMENTS ON PRIVATE PROPERTY. THE ORGANIZATION FOLLOWS LAND TRUST ALLIANCE PRACTICES TO ENSURE ETHICAL AND RESPONSIBLE OPERATIONS OF THE ORGANIZATION AS A LAND TRUST, AND IS A NATIONALLY ACCREDITED LAND TRUST. THE LAND TRUST ALSO OVERSEES THE LEGACY LIVE OAK PROGRAM, STEWARDSHIP PROJECTS, AND EFFORTS TOWARDS IMPROVING WATER QUALITY IN EDISTO ISLAND CREEKS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$98,257ExpenseAmt
DescTHE HUTCHINSON HOUSE, CONSTRUCTED AROUND 1885, IS ONE OF THE OLDEST SURVIVING HOUSES BUILT BY AFRICAN AMERICANS DURING THE RECONSTRUCTION ERA ON EDISTO ISLAND. WHEN THE PROPERTY WENT FOR SALE, A COMMUNITY WIDE PUSH WAS MADE TO PURCHASE THE PROPERTY TO PRESERVE THE HOME. THE EDISTO ISLAND OPEN LAND TRUST STEPPED UP AS THE ORGANIZATION TO PURCHASE THE HOME. WITH THE FINANCIAL ASSISTANCE OF THE CHARLESTON COUNTY GREENBELT PROGRAM, THE ORGANIZATION WAS ABLE TO PURCHASE THE ADJACENT 9 ACRE PARCEL IN 2019 TO BUFFER THE HOME FROM RESIDENTIAL DEVELOPMENT. NOW THE EDISTO ISLAND OPEN LAND TRUST OWNS THE HOME AND THE LAND IT SITS ON WITH THE GOAL OF RESTORING THE HOME, INTERPRETING THE HISTORY OF THE LAND, AND BUILDING A COMMUNITY DRIVEN PUBLIC GREENSPACE FOR EDISTO ISLAND.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$471,636TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKRYSTAL PARSONS AND JOHN GIRAULTPersonNm
Phone8438699004PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1AddressLine1Txt
CityEDISTO ISLANDCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29438ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JOHN GIRAULT
EXECUTIVE DI40.00Yes (X)$166,984$0$7,750
ROBERT HARE
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
DEAN HABHEGGER
VICE PRESIDE2.00Yes (X)$0$0$0Yes (X)
JANET OAKLEY
SECRETARY2.00Yes (X)$0$0$0Yes (X)
AARON JUSTICE
TREASURER2.00Yes (X)$0$0$0Yes (X)
PETER BECK
DIRECTOR2.00$0$0$0Yes (X)
THADDEUS DAISE
DIRECTOR2.00$0$0$0Yes (X)
ELEANOR ELLISON
DIRECTOR2.00$0$0$0Yes (X)
GREG ESTEVEZ
DIRECTOR2.00$0$0$0Yes (X)
SIDNEY GAUTHREAUX
DIRECTOR2.00$0$0$0Yes (X)
JAMES KEMPSON
DIRECTOR2.00$0$0$0Yes (X)
JENKINS MIKELL
DIRECTOR2.00$0$0$0Yes (X)
BARBARA NEALE
DIRECTOR2.00$0$0$0Yes (X)
ALETA RIESBERG
DIRECTOR2.00$0$0$0Yes (X)
CHARLES SNOW
DIRECTOR2.00$0$0$0Yes (X)
ELLEN UNGER
DIRECTOR2.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$166,984TotalReportableCompFromOrgAmt
Total Other Compensation$7,750TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$408,736MembershipDuesAmt
Fundraising$84,065FundraisingAmt
All Other Contributions$998,252AllOtherContributionsAmt
Noncash Contributions$62,417NoncashContributionsAmt
Total Contributions$1,491,053TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,832TotalRevenueColumnAmt
Exclusion$39,832ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,286SecuritiesAmt
Other$200OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,286SecuritiesAmt
Other$200OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,486TotalRevenueColumnAmt
Exclusion$2,486ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$76,634FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$84,065ContriRptFundraisingEventAmt
Fundraising Direct Expenses$36,173FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,461TotalRevenueColumnAmt
Exclusion$40,461ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$8,505GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,505TotalRevenueColumnAmt
Exclusion$8,505ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREFUNDS & REIMBURSEMENTSDesc
Business999999BusinessCd
Total Revenue Column$1,631TotalRevenueColumnAmt
Exclusion$1,631ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,631OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,583,968TotalRevenueColumnAmt
Exclusion$92,915ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$875TotalAmt
Program Services$875ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$174,734TotalAmt
Program Services$122,314ProgramServicesAmt
Management And General$31,452ManagementAndGeneralAmt
Fundraising$20,968FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$117,799TotalAmt
Program Services$85,064ProgramServicesAmt
Management And General$19,641ManagementAndGeneralAmt
Fundraising$13,094FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$8,506TotalAmt
Program Services$6,032ProgramServicesAmt
Management And General$1,484ManagementAndGeneralAmt
Fundraising$990FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$14,791TotalAmt
Program Services$10,560ProgramServicesAmt
Management And General$2,539ManagementAndGeneralAmt
Fundraising$1,692FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,057TotalAmt
Program Services$17,769ProgramServicesAmt
Management And General$4,373ManagementAndGeneralAmt
Fundraising$2,915FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,054TotalAmt
Program Services$8,054ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,960TotalAmt
Program Services$9,772ProgramServicesAmt
Management And General$2,513ManagementAndGeneralAmt
Fundraising$1,675FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,143TotalAmt
Program Services$12,502ProgramServicesAmt
Management And General$3,641ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$31,426TotalAmt
Program Services$17,684ProgramServicesAmt
Management And General$1,776ManagementAndGeneralAmt
Fundraising$11,966FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,729TotalAmt
Program Services$6,811ProgramServicesAmt
Management And General$1,751ManagementAndGeneralAmt
Fundraising$1,167FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,804TotalAmt
Program Services$17,362ProgramServicesAmt
Management And General$4,465ManagementAndGeneralAmt
Fundraising$2,977FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,268TotalAmt
Program Services$4,388ProgramServicesAmt
Management And General$1,128ManagementAndGeneralAmt
Fundraising$752FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,776TotalAmt
Program Services$7,543ProgramServicesAmt
Management And General$1,940ManagementAndGeneralAmt
Fundraising$1,293FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
RESTORATION PROJECTS$98,257$98,257
EDUCATION$10,303$10,303
LAND STEWARDSHIP$4,770$4,770
DUES & SUBSCRIPTIONS$4,240$4,240

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$39,051TotalAmt
Program Services$27,336ProgramServicesAmt
Management And General$7,029ManagementAndGeneralAmt
Fundraising$4,686FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$619,543TotalAmt
Program Services$471,636ProgramServicesAmt
Management And General$83,732ManagementAndGeneralAmt
Fundraising$64,175FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,234,580BOYAmt
EOY$1,175,859EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$1,442,714EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$6,723EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$869,257LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$857,985BOYAmt
EOY$869,257EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$881,482BOYAmt
EOY$441,336EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$272,617BOYAmt
EOY$283,231EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,246,664BOYAmt
EOY$4,219,120EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$91,389BOYAmt
EOY$51,702EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$91,389BOYAmt
EOY$51,702EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,356,915BOYAmt
EOY$2,596,941EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$798,360BOYAmt
EOY$1,570,477EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,155,275BOYAmt
EOY$4,167,418EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,246,664BOYAmt
EOY$4,219,120EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$964,425ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$47,718NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$553,033CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$396,686CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$964,280CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,283,239CurrentTaxYearMinus1YearAmt
Current Tax Year$1,491,053CurrentTaxYearAmt
Total$4,688,291TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$553,033CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$396,686CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$964,280CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,283,239CurrentTaxYearMinus1YearAmt
Current Tax Year$1,491,053CurrentTaxYearAmt
Total$4,688,291TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,151,085SubstantialContributorsTotAmt
Public Support Total170$3,537,206PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,444CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,863CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37,218CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,230CurrentTaxYearMinus1YearAmt
Current Tax Year$39,832CurrentTaxYearAmt
Total$99,587TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,897CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$99,218CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$76,483CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$123,053CurrentTaxYearMinus1YearAmt
Current Tax Year$49,597CurrentTaxYearAmt
Total$401,248TotalAmt
FieldValueIRS element (for citing)
Total Support$5,189,126TotalSupportAmt
Public Support CY1700.68170PublicSupportCY170Pct
Public Support PY1700.77230PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Historic StructureYes (X)HistoricStructureInd
Total Easements42TotalEasementsCnt
Total Acreage3639.20TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement62.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$1,226ExpensesIncurredEnforcementAmt

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$869,257OtherCostOrOtherBasisAmt
Book Value$869,257BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$869,257TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
CONSTRUCTION IN PROGRESS$282,431
DEPOSITS$800
FieldValueIRS element (for citing)
Total Book Value Other Assets$283,231TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt$1,667,859TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$47,718NetUnrealizedGainsInvstAmt
Other Revenue$36,173OtherRevenueAmt
Revenue Not Reported$83,891RevenueNotReportedAmt
Revenue Subtotal$1,583,968RevenueSubtotalAmt
Total Revenue Per Form990$1,583,968TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$655,716TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$36,173OtherExpensesIncludedAmt
Expenses Not Reported$36,173ExpensesNotReportedAmt
Expenses Subtotal$619,543ExpensesSubtotalAmt
Total Expenses Per Form990$619,543TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 1, PART II, LINE 5THE ORGANIZATION HAS A ROBUST MONITORING AND ENFORCEMENT POLICY THAT COVERS IDENTIFICATION OF VIOLATIONS, RESPONDING TO VIOLATIONS, EVALUATING VIOLATIONS, AND PROCEDURES FOR ENFORCEMENT.
SCHEDULE D, PAGE 1, PART II, LINE 9A CONSERVATION EASEMENT IS AN AGREEMENT BETWEEN A LANDOWNER AND THE ORGANIZATION IN WHICH THE LANDOWNER RELINQUISHES SOME OR ALL OF THE RIGHTS TO DEVELOP THE PROPERTY. THE EASEMENT IS PUBLICLY RECORDED AND IS BINDING ON ALL FUTURE OWNERS OF THE PROPERTY. THE ORGANIZATIONS PRINCIPAL RESPONSIBILITY IS TO ENSURE COMPLIANCE WITH THE TERMS OF THE EASEMENT. IT MEETS THIS RESPONSIBILITY BY PERIODICALLY INSPECTING THE PROPERTY AND, IF NECESSARY, TAKING APPROPRIATE ACTION TO ENFORCE THE EASEMENT. CONSERVATION EASEMENTS DONATED TO THE ORGANIZATION ARE RECORDED AT A ZERO VALUE IN THE STATEMENT OF FINANCIAL POSITION, THE STATEMENT OF ACTIVITIES AND THE STATEMENT OF FUNCTIONAL EXPENSES. CONSERVATION EASEMENTS THAT ARE PURCHASED ARE RECORDED AT A ZERO VALUE IN THE STATEMENT OF FINANCIAL POSITION AND ARE SHOWN AS AN EXPENSE IN THE STATEMENT OF ACTIVITIES AND STATEMENT OF FUNCTIONAL EXPENSES. THE FUNDING SOURCE THAT ENABLES THE PURCHASE OF THESE EASEMENTS IS SHOWN AS A REVENUE IN THE STATEMENT OF ACTIVITIES RESULTING IN A NET ZERO EFFECT ON NET ASSETS. THE ORGANIZATION BELIEVES THAT TRACKING THE VALUE OF CONSERVATION EASEMENTS UNDER MANAGEMENT IS USEFUL TO GAUGE THE SIGNIFICANCE OF THE ONGOING RESPONSIBILITY TO MONITOR THESE EASEMENTS. ACCORDINGLY, FOR PURPOSES OF FOOTNOTE DISCLOSURE ONLY, CONSERVATION EASEMENTS RECEIVED BY THE ORGANIZATION ARE REFLECTED AT THE VALUE PAID TO ACQUIRE THE CONSERVATION EASEMENT OR THE ESTIMATED VALUE OF THE DEVELOPMENT RIGHTS RELINQUISHED UNDER THE EASEMENT; THAT IS, THE AMOUNT OF THE REDUCTION IN FAIR MARKET VALUE (AS DEFINED IN IRS REGULATIONS) RESULTING FROM THE EASEMENT AT THE DATE IT IS RECORDED. THIS VALUE IS GENERALLY ESTABLISHED THROUGH QUALIFIED APPRAISALS THAT ARE PERFORMED AT OR NEAR THE RECORDING DATE. WHERE SUCH AN APPRAISAL IS NOT AVAILABLE, MANAGEMENT MAKES ITS BEST ESTIMATE OF THE VALUE BASED ON RELEVANT FACTS AND CIRCUMSTANCES.
SCHEDULE D, PAGE 4, PART XI, LINE 2DSPECIAL EVENTS DIRECT COSTS 36,173
SCHEDULE D, PAGE 4, PART XII, LINE 2DSPECIAL EVENTS DIRECT COSTS 36,173

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1OYSTER ROASTEvent1Nm
Gross Receipts Event1$160,699GrossReceiptsEvent1Amt
Charitable Contri Event1$84,065CharitableContriEvent1Amt
Gross Revenue Event1$76,634GrossRevenueEvent1Amt
Food And Beverage Event1$14,500FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$21,673OtherDirectExpensesEvent1Amt
Gross Receipts Total$160,699GrossReceiptsTotalAmt
Charitable Contributions Tot$84,065CharitableContributionsTotAmt
Gross Revenue Total Events$76,634GrossRevenueTotalEventsAmt
Food And Beverage Total Events$14,500FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$21,673OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$36,173DirectExpenseSummaryEventsAmt
Net Income Summary$40,461NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJOHN GIRAULTPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$103,653BaseCompensationFilingOrgAmt
Bonus Filing Organization$63,331BonusFilingOrganizationAmount
Nontaxable Benefits Filing Org$7,750NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$174,734TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescAUCTION ITEMSDesc
Contribution75ContributionCnt
Noncash Contributions Rpt F990$62,417NoncashContributionsRptF990Amt
Method Of Determining RevenuesRETAIL VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received1Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE INITIAL DRAFTS OF FORM 990 ARE REVIEWED BY THE OFFICE MANAGER, THE TREASURER AND THE BOARD PRESIDENT WHERE ANY INITIAL CHANGES OR ADDITIONS ARE MADE. THESE CHANGES ARE INCORPORATED INTO THE 990 AND SUBSEQUENT DRAFTS ARE REVIEWED BY THE BOARD PRESIDENT AND TREASURER AND FINANCE COMMITTEE. WHEN FINAL REVIEWS ARE COMPLETED THE 990 IS THEN GIVEN TO THE FULL BOARD FOR THEIR INFORMATION AND COMMENT, IF ANY.
FORM 990, PAGE 6, PART VI, LINE 12CAT THE BEGINNING OF A DIRECTOR'S TERM ON THE BOARD, THEY ARE ASKED TO SIGN A COPY OF THE CONFLICT OF INTEREST POLICY. THE DIRECTORS ARE ALSO ASKED TO REVIEW THE POLICY AT THE BEGINNING OF EACH YEAR. A CONFLICT OF INTEREST ACKNOWLEDGEMENT IS SIGNED YEARLY BY THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 15ATHE EXECUTIVE COMMITTEE ESTABLISHES AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON DATA FROM THE LAND TRUST ALLIANCE AS WELL AS THE SC NON-PROFIT COMPENSATION REPORT. THE COMPENSATION PACKAGE IS INCLUDED IN THE ANNUAL BUDGET THAT THE FINANCE COMMITTEE RECOMMENDS TO THE FULL BOARD FOR FINAL APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES THE AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

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