2025-04-30T18:26:44-04:00 2024-06-30 571021392 SCOTT AND COMPANY LLC PO BOX 8388 COLUMBIA SC 29202 990 2023-07-01 570937485 CONGAREE LAND TRUST CONG 8039880000 PO BOX 5232 COLUMBIA SC 29250 STUART J WHITE EXECUTIVE DIRECTOR 8039880000 2024-01-24 true true SANDRA KRELL COOPER P00701652 8032566021 2025-01-24 2023 2025-03-06 01:10:19Z STUART J WHITE PO BOX 5232 COLUMBIA SC 29250 691197 false X WWW.CONGAREELT.ORG X 1991 SC THE CONGAREE LAND TRUST WAS ESTABLISHED TO PROMOTE VOLUNTARY CONSERVATION OF SCENIC LANDS, OPEN SPACES, FARMS, FORESTS, NATURAL AREAS AND SIGNIFICANT HABITATS IN CENTRAL SOUTH CAROLINA. 19 19 6 38 0 358469 532620 33023 21165 73245 135612 -162 586 464575 689983 806071 0 0 264009 267895 0 97453 207772 201151 1277852 469046 -813277 220937 3343929 3814322 162521 121627 3181408 3692695 X THE CONGAREE LAND TRUST WAS ESTABLISHED TO PROMOTE VOLUNTARY CONSERVATION OF SCENIC LANDS, OPEN SPACES, FARMS, FORESTS, NATURAL AREAS AND SIGNIFICANT HABITATS IN CENTRAL SOUTH CAROLINA. false false 238656 21165 THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 98,000 ACRES OF NATURAL AND SCENIC LANDS, FARMS, WATERWAYS, FORESTS, AND NATURAL AREAS IN CENTRAL SOUTH CAROLINA, BY ASSISTING LANDOWNERS WITH VOLUNTARY CONSERVATION. THE LAND TRUST WORKS WITH PRIVATE LANDOWNERS TO PROTECT LAND PRIMARILY THROUGH ESTABLISHING, CREATING, AND MONITORING PERPETUAL CONSERVATION EASEMENTS - RECORDED LEGAL AGREEMENTS THAT PROTECT THE LAND'S NATURAL AND SCENIC FEATURES BY RESTRICTING ITS USE AND DEVELOPMENT. THE LAND TRUST HOLDS THE CONSERVATION EASEMENT AND ACCEPTS RESPONSIBILITY FOR MONITORING COMPLIANCE WITH THE TERMS OF THE EASEMENT AND FOR DEFENDING THE EASEMENT SHOULD THE TERMS BE THREATENED OR VIOLATED. THE CONGAREE LAND TRUST ALSO PROVIDES EDUCATION, TRAINING, CONFERENCES, EVENTS, AND LITERATURE TO ITS INDIVIDUAL AND CORPORATE MEMBERS AND THE GENERAL PUBLIC TO ENCOURAGE CONSERVATION AND APPRECIATION OF THE NATURAL AND SCENIC AREAS IN ITS AREA. 238656 true true false false false false true false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false true 5 0 true 6 true false false false false false false false false X 19 19 false false false false false false false true true false false false true true true true true true false false SC X X STUART J WHITE 8039880000 2711 MIDDLEBURG DR SUITE 312 COLUMBIA SC 29204 STUART J WHITE EXECUTIVE DI 40.00 X 85000 0 2520 RUSSELL BAUKNIGHT TREASURER 1.00 X X 0 0 0 HENRY BEARDIII BOARD MEMBER 1.00 X 0 0 0 TREY BOONE BOARD MEMBER 1.00 X 0 0 0 TRIPP BRADLEY PAST BOARD P 1.00 X X 0 0 0 SHARON BRYANT BOARD MEMBER 1.00 X 0 0 0 ROBERT BUNCH BOARD MEMBER 1.00 X 0 0 0 CHARLES CARSON BOARD MEMBER 1.00 X 0 0 0 TRIP CHAVIS PRESIDENT 1.00 X X 0 0 0 CRISTINA FANT EMERSON BOARD MEMBER 1.00 X 0 0 0 IRIS GRIFFIN BOARD MEMBER 1.00 X 0 0 0 JOHNNY WILLIAMSON III BOARD MEMBER 1.00 X 0 0 0 DALLON WEATHERS JR BOARD MEMBER 1.00 X 0 0 0 ROBERT G DAVIDSON JR BOARD MEMBER 1.00 X 0 0 0 CHRIS KIRK SECRETARY 1.00 X X 0 0 0 ART LANEY BOARD MEMBER 1.00 X 0 0 0 KIMBERLEE NEEL BOARD MEMBER 1.00 X 0 0 0 ETHAN NORD BOARD MEMBER 1.00 X 0 0 0 DAVID SOJOURNER VICE PRESIDE 1.00 X 0 0 0 HUNTER SUGGS BOARD MEMBER 1.00 X 0 0 0 85000 2520 false false false 222289 310331 532620 EVENT REGISTRATION & INCOME 21165 21165 21165 135612 135612 550 550 550 550 1250 1214 36 36 689983 21751 135612 85000 46750 22950 15300 160888 88489 43439 28960 2520 1386 680 454 1265 696 341 228 18222 9111 4009 5102 19866 10331 9535 22835 11874 10961 2000 1000 1000 2149 1075 537 537 233 233 8096 6882 1214 1400 700 350 350 5306 2388 1327 1591 26466 13233 5293 7940 19319 11591 5796 1932 MISCELLANEOUS EXPENSES 37991 18236 19755 MEMBERSHIP EVENTS 22885 22885 BAD DEBT 10006 5003 5003 MEMBERSHIP DUES 7082 3541 3541 15517 6137 2961 6419 469046 238656 132937 97453 65863 27932 325884 491747 19684 10792 10711 1468 199955 18772 74744 181183 2265960 2502977 581002 598304 3343929 3814322 17150 1246 145371 120381 162521 121627 X 1245665 1614489 1935743 2078206 3181408 3692695 3343929 3814322 X 220937 290480 -130 X false true X true false X 1014118 669892 590547 358469 532620 3165646 31501 32647 37833 34599 22965 159545 1045619 702539 628380 393068 555585 3325191 3325191 26510 87191 263562 90901 135612 603776 26510 87191 263562 90901 135612 603776 1072129 789730 891942 483969 691197 3928967 0.84630 0.86980 0.15000 0.13000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 207 98050.00 1 false 800.00 34000 435771 50024 6317 479478 414374 41643 20246 435771 518019 -79762 23883 414374 421469 118394 21844 518019 430285 12214 21030 421469 0.06510 0.93490 true false 180498 180498 19457 18772 685 181183 BENEFICIAL INTEREST IN ASSETS CCCF 479478 OPERATING LEASE, RIGHT-OF-USE ASSET 118826 598304 OPERATING LEASE LIABILITY 120381 120381 X 981677 290480 1214 291694 689983 689983 470390 1344 1344 469046 469046 SCHEDULE D, PAGE 1, PART II, LINE 9 ALTHOUGH CONSERVATION EASEMENTS ARE REAL PROPERTY RIGHTS, THEY POSSESS LITTLE OR NO MARKET VALUE DUE TO A RESALE MARKET THAT IS ESSENTIALLY LIMITED TO THE OWNER OF THE FEE TITLE OF THE RESTRICTED PROPERTY. BECAUSE OF THIS LIMITED MARKET AND DUE TO THE OBLIGATION INHERENT IN EASEMENT OWNERSHIP, CONGAREE LAND TRUST'S EASEMENT HOLDINGS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS EITHER AS ASSETS OR LIABILITIES. SCHEDULE D, PAGE 3, PART X CLT HAS ADOPTED FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES MEASUREMENT AND DISCLOSURE REQUIREMENTS FOR CURRENT AND DEFERRED INCOME TAX PROVISIONS. AS OF JUNE 30, 2024 AND 2023, CLT HAS NO UNCERTAIN TAX POSITIONS TO REPORT AND THEREFORE NO ADJUSTMENTS HAVE BEEN MADE AT THIS TIME. THE FOLLOWING YEARS ARE SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AT JUNE 30, 2024: FEDERAL 2022-2024 SOUTH CAROLINA 2022-2024 SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOOD SOLD NETTED ON STATEMENT OF REVENUE 1,214 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 1,214 BOOK / TAX DEPRECIATION DIFFERENCE 130 X CONSV EASEMENTS 8 false true false FORM 990, PAGE 2, PART III, LINE 4A THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 98,000 ACRES OF NATURAL AND SCENIC LANDS, FARMS, WATERWAYS, FORESTS, AND NATURAL AREAS IN CENTRAL SOUTH CAROLINA, BY ASSISTING LANDOWNERS WITH VOLUNTARY CONSERVATION. THE LAND TRUST WORKS WITH PRIVATE LANDOWNERS TO PROTECT LAND PRIMARILY THROUGH ESTABLISHING, CREATING, AND MONITORING PERPETUAL CONSERVATION EASEMENTS - RECORDED LEGAL AGREEMENTS THAT PROTECT THE LAND'S NATURAL AND SCENIC FEATURES BY RESTRICTING ITS USE AND DEVELOPMENT. THE LAND TRUST HOLDS THE CONSERVATION EASEMENT AND ACCEPTS RESPONSIBILITY FOR MONITORING COMPLIANCE WITH THE TERMS OF THE EASEMENT AND FOR DEFENDING THE EASEMENT SHOULD THE TERMS BE THREATENED OR VIOLATED. THE CONGAREE LAND TRUST ALSO PROVIDES EDUCATION, TRAINING, CONFERENCES, EVENTS, AND LITERATURE TO ITS INDIVIDUAL AND CORPORATE MEMBERS AND THE GENERAL PUBLIC TO ENCOURAGE CONSERVATION AND APPRECIATION OF THE NATURAL AND SCENIC AREAS IN ITS AREA. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE TREASURER AND THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ANY EMPLOYEE OR DIRECTOR OF THE LAND TRUST AND ANY RELATED ORGANIZATION OR CLOSE RELATIVE OF AN EMPLOYEE OR DIRECTOR OF THE LAND TRUST. THE DECISION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS DETERMINED BY THE BOARD. THE BOARD MAY SEEK OUTSIDE ASSISTANCE IN MAKING THIS DETERMINATION IF A CONFLICT OF INTEREST EXISTS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD WILL REVIEW COMPARABLE DATA SUCH AS THE LAND TRUST ALLIANCE SURVEY FOR COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND MAY BE OBTAINED THROUGH THE SOUTH CAROLINA SECRETARY OF STATE. FORM 990, PART XI, LINE 9 COST OF GOOD SOLD NETTED ON STATEMENT OF REVENUE 1,214 COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE -1,214 BOOK / TAX DEPRECIATION DIFFERENCE -130 TOTAL -130