LOWCOUNTRY LAND TRUST INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LOWCOUNTRY LAND TRUST INC (EIN 57-0809313)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-11-14
- IRS object ID
- 202333189349314398
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T16:39:42-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570692602 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BURKETT BURKETT & BURKETT CPAS PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2044 | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29171 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570809313 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOWCOUNTRY LAND TRUST INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOWC | BusinessNameControlTxt |
| Phone | 8434100672 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 RUTLEDGE AVE SUITE 107 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29401 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BOB BALDWIN | PersonNm |
| Person Title | VICE CHAIR | PersonTitleTxt |
| Phone | 8434100672 | PhoneNum |
| Signature | 2023-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BOB | PersonFirstNm |
| Person Last | BALDWIN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW P HODGES CPA | PreparerPersonNm |
| PTIN | P00905863 | PTIN |
| Phone | 8037943712 | PhoneNum |
| Preparation | 2023-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BOB BALDWIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 RUTLEDGE AVE SUITE 107 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,032,174 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LOWCOUNTRYLANDTRUST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | TO PROTECT LAND AND WATER FOREVER, NURTURE RELATIONSHIPS BETWEEN PEOPLE AND PLACE, AND CONNECT CONSERVATION TO COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 21 | TotalEmployeeCnt |
| Total Volunteers | 124 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,334,336 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,748,289 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $276,184 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $62,103 | CYProgramServiceRevenueAmt |
| PY Investment Income | $283,378 | PYInvestmentIncomeAmt |
| CY Investment Income | $241,439 | CYInvestmentIncomeAmt |
| PY Other Revenue | $61,440 | PYOtherRevenueAmt |
| CY Other Revenue | $167,763 | CYOtherRevenueAmt |
| PY Total Revenue | $2,955,338 | PYTotalRevenueAmt |
| CY Total Revenue | $7,219,594 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,157,515 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,614,241 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,044,396 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,412,131 | PYOtherExpensesAmt |
| CY Other Expenses | $1,196,833 | CYOtherExpensesAmt |
| PY Total Expenses | $3,569,646 | PYTotalExpensesAmt |
| CY Total Expenses | $2,811,074 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$614,308 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,408,520 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,548,419 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,837,182 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,528,163 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,707,436 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,020,256 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,129,746 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROTECT LAND AND WATER FOREVER, NURTURE RELATIONSHIPS BETWEEN PEOPLE AND PLACE, AND CONNECT CONSERVATION TO COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $842,534 | ExpenseAmt |
| Revenue | $59,859 | RevenueAmt |
| Desc | LAND PROTECTION: DURING FY23, THE LOWCOUNTRY LAND TRUST PARTICIPATED IN THIRTEEN CONSERVATION TRANSACTIONS. THIS INCLUDED TWELVE NEW CONSERVATION EASEMENTS, FOR A TOTAL OF 2,089.57 ACRES, AND THE FEE SIMPLE PURCHASE OF A 0.83-ACRE PROPERTY. LOWCOUNTRY LAND TRUST'S FY23 CONSERVATION EASEMENTS ENHANCED PROTECTED LANDS AT PLACES WITH NOTABLE DESIGNATIONS SUCH AS DONNELLEY WILDLIFE MANAGEMENT AREA, THE ASHLEY RIVER HISTORIC DISTRICT, THE STATE-SCENIC ASHLEY RIVER, THE ASHLEY RIVER ROAD NATIONAL SCENIC BYWAY, AND THE OLD SHELDON CHURCH ROAD STATE SCENIC BYWAY. ONE OF THE CONSERVATION EASEMENTS PROTECTED 95 ACRES IMMINENTLY THREATENED BY A DEVELOPMENT THAT DEMONSTRATIVELY WOULD HAVE EXACERBATED FLOODING; INSTEAD, A CREATIVE PARTNERSHIP WITH THE NEIGHBORING JOHNS ISLAND AIRPORT LED TO THE BARGAIN PURCHASE OF A CONSERVATION EASEMENT FROM THE CHARLESTON COUNTY AVIATION AUTHORITY, WHICH PURCHASED FEE TITLE AS PART OF BUFFERING AIRPORT OPERATIONS. LOWCOUNTRY LAND TRUST HAS CONTINUED THE JOHNS ISLAND COMMUNITY CONSERVATION INITIATIVE, A JOINT EFFORT WITH THE COASTAL CONSERVATION LEAGUE, THE OPEN SPACE INSTITUTE, AND THE CENTER FOR HEIRS' PROPERTY PRESERVATION. THIS EFFORT FOCUSES NOT ONLY ON TRADITIONAL LAND PROTECTION OPPORTUNITIES BUT ALSO HELPING LONGTIME RESIDENTS WITH SMALLER LANDHOLDINGS REMOVE OBSTACLES TO RETAINING THEIR LAND IN THIS RAPIDLY URBANIZING LANDSCAPE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $576,394 | ExpenseAmt |
| Desc | STEWARDSHIP: IN FY 23, LOWCOUNTRY LAND TRUST MONITORED 100% OF ITS OVER 500 PROTECTED PROPERTIES, INCLUDING CONSERVATION EASEMENTS, DEED RESTRICTIONS, AND FEE- SIMPLE PROPERTIES. LOWCOUNTRY LAND TRUST STAFF UTILITZE VARIOUS MONITORING METHODS, INCLUDING ON-THE-GROUND MONITORING AND AERIAL MONITORING, TO MEET ITS MONITORING OBLIGATIONS. LOWCOUNTRY LAND TRUST STAFF CONTINUE TO COMMUNICATE WITH LANDOWNERS AND PROPERTY MANAGERS DURING MONITORING VISITS AS WELL AS THROUGHOUT THE YEAR TO MAINTAIN WORKING RELATIONSHIPS AS WELL AS PROVIDE THEM WITH RELEVANT EDUCATIONAL, LAND MANAGEMENT, AND CONSERVATION EASEMENT RESOURCES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $2,244 | RevenueAmt |
| Desc | OUTREACH: IN FY23, LOWCOUNTRY LAND TRUST CONDUCTED A SERIES OF EDUCATIONAL WORKSHOPS FOR LANDOWNERS IN AUGUST OF 2022, YOGA IN THE PARK AND A SPORTING CLAYS SHOOT IN OCTOBER OF 2022, AN OPEN HOUSE AT THE ANGEL OAK IN JANUARY OF 2023, A CONSERVATION WINS CELEBRATION IN FEBRUARY OF 2023, A SPRING GATHERING IN MARCH OF 2023, LOWCOUNTRY EARTH WEEK WITH OVER 40 PUBLIC- SECTOR PARTNERS IN APRIL OF 2023, AND A POLLINATOR PALOOZA IN JUNE OF 2023. LOWCOUNTRY LAND TRUST ALSO HOSTED HAPPY HOURS FOR SUPPORTERS OF OUR GIVING TUESDAY (NOVEMBER 2022) AND MAY GIVING CAMPAIGNS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,418,928 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 21 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WINKY ZEBERLEIN | PersonNm |
| Phone | 8434100670 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 RUTLEDGE AVENUE | AddressLine1Txt |
| Address Line2 | SUITE 107 | AddressLine2Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29403 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| ASHLEY DEMOSTHENES | ||||||
| PRESIDENT, C | 40.00 | Yes (X) | $138,196 | $0 | $7,373 | |
| BOB BALDWIN | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| W MAC BAUGHMAN | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| J TRAVIS BENINTENDO | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| WALTER BLESSING JR | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| PAUL BUTLER | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JUSTIN CRAIG | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BOBBY CREECH | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| AMANDA DAVIS | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| PAULA FELDMAN | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBBIE HOLLINGS | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TOM HUTTO | ||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SUSAN JOHNSON | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DAMIAN JOSEPH | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| SHELDON KRAMER | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RICHARD MORRISON | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| LINDSAY NEVIN | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TELFAIR PARKER | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBERT DANIEL PERRY | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JIM PORTER | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BETH SETTLE | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RANDELL C STONEY III | ||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $138,196 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $7,373 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $3,010,000 | GovernmentGrantsAmt |
| All Other Contributions | $3,738,289 | AllOtherContributionsAmt |
| Total Contributions | $6,748,289 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TRANSFER FEES | 900099 | $59,859 | $59,859 |
| MERCHANDISE SALES | 900099 | $2,244 | $2,244 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $62,103 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $309,856 | TotalRevenueColumnAmt |
| Exclusion | $309,856 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,624,178 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,692,595 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$68,417 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$68,417 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$68,417 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $284,576 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $119,985 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $164,591 | TotalRevenueColumnAmt |
| Exclusion | $164,591 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,172 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,172 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,172 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,219,594 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$3,142 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $474,447 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,568 | TotalAmt |
| Program Services | $86,676 | ProgramServicesAmt |
| Management And General | $15,941 | ManagementAndGeneralAmt |
| Fundraising | $42,951 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,127,519 | TotalAmt |
| Program Services | $671,358 | ProgramServicesAmt |
| Management And General | $123,476 | ManagementAndGeneralAmt |
| Fundraising | $332,685 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,693 | TotalAmt |
| Program Services | $18,727 | ProgramServicesAmt |
| Management And General | $6,676 | ManagementAndGeneralAmt |
| Fundraising | $15,290 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,323 | TotalAmt |
| Program Services | $95,916 | ProgramServicesAmt |
| Management And General | $8,005 | ManagementAndGeneralAmt |
| Fundraising | $31,402 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,138 | TotalAmt |
| Program Services | $84,395 | ProgramServicesAmt |
| Management And General | $37,607 | ManagementAndGeneralAmt |
| Fundraising | $43,136 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,491 | TotalAmt |
| Program Services | $45,283 | ProgramServicesAmt |
| Management And General | $1,711 | ManagementAndGeneralAmt |
| Fundraising | $497 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,930 | TotalAmt |
| Management And General | $43,930 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,876 | TotalAmt |
| Program Services | $71,428 | ProgramServicesAmt |
| Management And General | $12,326 | ManagementAndGeneralAmt |
| Fundraising | $291,122 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,423 | TotalAmt |
| Program Services | $27,399 | ProgramServicesAmt |
| Management And General | $1,008 | ManagementAndGeneralAmt |
| Fundraising | $26,016 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,737 | TotalAmt |
| Program Services | $36,150 | ProgramServicesAmt |
| Management And General | $2,826 | ManagementAndGeneralAmt |
| Fundraising | $10,761 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,522 | TotalAmt |
| Program Services | $16,302 | ProgramServicesAmt |
| Management And General | $8,114 | ManagementAndGeneralAmt |
| Fundraising | $36,106 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,038 | TotalAmt |
| Program Services | $91,008 | ProgramServicesAmt |
| Management And General | $16,374 | ManagementAndGeneralAmt |
| Fundraising | $49,656 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,727 | TotalAmt |
| Program Services | $16,332 | ProgramServicesAmt |
| Management And General | $1,507 | ManagementAndGeneralAmt |
| Fundraising | $4,888 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,033 | TotalAmt |
| Program Services | $109,033 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,477 | TotalAmt |
| Program Services | $3,333 | ProgramServicesAmt |
| Management And General | $523 | ManagementAndGeneralAmt |
| Fundraising | $1,621 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| BAD DEBT | $113,366 | $113,366 | ||
| TRANSFER TO ECLTF | $55,319 | $55,319 | ||
| TAXES & INSURANCE | $35,920 | $7,922 | $3,453 | $24,545 |
| MISCELLANEOUS | $21,056 | $12,443 | $4,593 | $4,020 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,918 | TotalAmt |
| Program Services | $17,023 | ProgramServicesAmt |
| Management And General | $4,361 | ManagementAndGeneralAmt |
| Fundraising | $24,534 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,811,074 | TotalAmt |
| Program Services | $1,418,928 | ProgramServicesAmt |
| Management And General | $347,750 | ManagementAndGeneralAmt |
| Fundraising | $1,044,396 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,860,282 | BOYAmt |
| EOY | $1,593,496 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,900 | BOYAmt |
| EOY | $1,489,758 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $155,203 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,861 | BOYAmt |
| EOY | $89,470 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,769,514 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $60,028 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,713,650 | BOYAmt |
| EOY | $15,709,486 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,575,440 | BOYAmt |
| EOY | $12,995,372 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,742 | BOYAmt |
| EOY | $4,442 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,544 | BOYAmt |
| EOY | $799,955 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,548,419 | BOYAmt |
| EOY | $32,837,182 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,288 | BOYAmt |
| EOY | $108,232 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,220,000 | BOYAmt |
| EOY | $2,220,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,096,875 | BOYAmt |
| EOY | $7,379,204 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,528,163 | BOYAmt |
| EOY | $9,707,436 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,566,032 | BOYAmt |
| EOY | $13,678,190 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,454,224 | BOYAmt |
| EOY | $9,451,556 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,020,256 | BOYAmt |
| EOY | $23,129,746 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,548,419 | BOYAmt |
| EOY | $32,837,182 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,408,520 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $466,880 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $234,090 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,251,558 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $954,941 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,374,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,334,336 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,748,289 | CurrentTaxYearAmt |
| Total | $16,663,401 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,251,558 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $954,941 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,374,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,334,336 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,748,289 | CurrentTaxYearAmt |
| Total | $16,663,401 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,255,803 | SubstantialContributorsTotAmt |
| Public Support Total170 | $12,407,598 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $317,600 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $248,610 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $234,003 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $201,454 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $309,856 | CurrentTaxYearAmt |
| Total | $1,311,523 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,134 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,073 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,172 | CurrentTaxYearAmt |
| Total | $95,397 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,070,321 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,143,182 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.68660 | PublicSupportCY170Pct |
| Public Support PY170 | 0.59200 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 95,397 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Historic Land Area | Yes (X) | HistoricLandAreaInd |
| Total Easements | 374 | TotalEasementsCnt |
| Total Acreage | 153985.00 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 8686.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $415,599 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $37,660 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,027 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,750 | AdministrativeExpensesAmt |
| End Year Balance | $36,937 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $40,091 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$138 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $2,293 | AdministrativeExpensesAmt |
| End Year Balance | $37,660 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $39,871 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $220 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $40,091 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,627 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $244 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $7,000 | AdministrativeExpensesAmt |
| End Year Balance | $39,871 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $55,712 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $370 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $9,455 | AdministrativeExpensesAmt |
| End Year Balance | $46,627 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,707,890 | OtherCostOrOtherBasisAmt |
| Book Value | $15,707,890 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,514 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,918 | DepreciationAmt |
| Book Value | $1,596 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,110 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,110 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,709,486 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| LAND CONTRIBUTION PAYABLE | $7,096,000 |
| LEASE LIABILTY | $282,329 |
| FUNDS HELD FOR OTHERS | $875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,379,204 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $7,832,600 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $466,880 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $70,071 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $119,985 | OtherRevenueAmt |
| Revenue Not Reported | $656,936 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,175,664 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $43,930 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $43,930 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,219,594 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,901,881 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $70,071 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $119,985 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $190,056 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,711,825 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $43,930 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $55,319 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $99,249 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,811,074 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 5,503 AND 5,502 ACRES OF PROTECTED LAND ARE HELD BY THE TRUST AS OF JUNE 30, 2023 AND 2022, 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, 2023 AND 2022, CONSERVATION EASEMENTS HAD BEEN GRANTED TO THE TRUST FOR 149,771 AND 147,089 ACRES, RESPECTIVELY." |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | SPECIAL EVENTS EXPENSES 119,985 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | SPECIAL EVENTS EXPENSES 119,985 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | TRANSFER TO ECLT FOUNDATION EXCLUDED IN CONSOLIDATED FS 55,319 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SPECIAL EVENTS | Event1Nm |
| Gross Receipts Event1 | $284,576 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $284,576 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $119,985 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $284,576 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $284,576 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $119,985 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $119,985 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $164,591 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEL ENGINEERING LLC | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BUSINESS OWNED | RelationshipDescriptionTxt |
| Transaction | $23,615 | TransactionAmt |
| Transaction | SITE DESIGN | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | (A) NAME OF PERSON: GEL ENGINEERING LLC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: BUSINESS OWNED BY A BOARD MEMBER (C) AMOUNT OF TRANSACTION 23,615 (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 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | LAND PROTECTION: DURING FY23, THE LOWCOUNTRY LAND TRUST PARTICIPATED IN THIRTEEN CONSERVATION TRANSACTIONS. THIS INCLUDED TWELVE NEW CONSERVATION EASEMENTS, FOR A TOTAL OF 2,089.57 ACRES, AND THE FEE SIMPLE PURCHASE OF A 0.83-ACRE PROPERTY. LOWCOUNTRY LAND TRUST'S FY23 CONSERVATION EASEMENTS ENHANCED PROTECTED LANDS AT PLACES WITH NOTABLE DESIGNATIONS SUCH AS DONNELLEY WILDLIFE MANAGEMENT AREA, THE ASHLEY RIVER HISTORIC DISTRICT, THE STATE-SCENIC ASHLEY RIVER, THE ASHLEY RIVER ROAD NATIONAL SCENIC BYWAY, AND THE OLD SHELDON CHURCH ROAD STATE SCENIC BYWAY. ONE OF THE CONSERVATION EASEMENTS PROTECTED 95 ACRES IMMINENTLY THREATENED BY A DEVELOPMENT THAT DEMONSTRATIVELY WOULD HAVE EXACERBATED FLOODING; INSTEAD, A CREATIVE PARTNERSHIP WITH THE NEIGHBORING JOHNS ISLAND AIRPORT LED TO THE BARGAIN PURCHASE OF A CONSERVATION EASEMENT FROM THE CHARLESTON COUNTY AVIATION AUTHORITY, WHICH PURCHASED FEE TITLE AS PART OF BUFFERING AIRPORT OPERATIONS. LOWCOUNTRY LAND TRUST HAS CONTINUED THE JOHNS ISLAND COMMUNITY CONSERVATION INITIATIVE, A JOINT EFFORT WITH THE COASTAL CONSERVATION LEAGUE, THE OPEN SPACE INSTITUTE, AND THE CENTER FOR HEIRS' PROPERTY PRESERVATION. THIS EFFORT FOCUSES NOT ONLY ON TRADITIONAL LAND PROTECTION OPPORTUNITIES BUT ALSO HELPING LONGTIME RESIDENTS WITH SMALLER LANDHOLDINGS REMOVE OBSTACLES TO RETAINING THEIR LAND IN THIS RAPIDLY URBANIZING LANDSCAPE. |
| 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. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS 20,815 5,147 281,392 PROFESSIONAL FEES 50,613 7,179 9,730 TOTAL 71,428 12,326 291,122 |
| FORM 990, PART XI | THE TRUST RECORDED AN ADJUSTMENT TO RECLASSIFY A PORTION OF THE STEWARDSHIP AND LEGAL DEFENSE FUND (SLD) FROM BOARD DESIGNATED TO DONOR RESTRICTED AS OF JUNE 30, 2022. DURING THE YEAR ENDED JUNE 30, 2023, THE TRUST DETERMINED THAT A PORTION OF THE BALANCE OF THE STEWARDSHIP AND LEGAL DEFENSE FUND WAS MISTAKENLY PRESENTED AS BOARD DESIGNATED, ALTHOUGH DONOR RESTRICTIONS EXISTED ON THE FUNDS. THIS ADJUSTMENT ALSO ALLOCATES A PORTION OF THE INCOME AND EXPENSES FOR THE YEAR ENDING JUNE 30, 2022 FROM BOARD DESIGNATED TO DONOR RESTRICTED. THE TRUST RECORDED AN ADJUSTMENT TO RECLASSIFY 84,090 OF CONSTRUCTION IN PROGRESS PREVIOUSLY CHARGED TO EXPENSES AS OF JUNE 30, 2022. DURING THE YEAR ENDED JUNE 30, 2023, THE TRUST DETERMINED THAT THESE PAYMENTS REPRESENTED CONSTRUCTION IN PROGRESS ON A NEW BUILDING. THE TRUST RECORDED AN ADJUSTMENT TO RECOGNIZE A PREVIOUSLY UNRECORDED NOTE RECEIVABLE TOTALING 150,000 THAT WAS RECORDED AS AN EXPENSE IN THE YEAR ENDED JUNE 30, 2021. DURING THE YEAR ENDED JUNE 30, 2023, THE TRUST DETERMINED THAT THE ORIGINAL TRANSACTION WAS RECORDED AS AN EXPENSE IN ERROR. THE EFFECT OF THE ABOVE ADJUSTMENTS IS A PRIOR PERIOD ADJUSTMENT OF 234,090. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (14 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|
| WADMACON LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $356,600 | LLT |
| BACONS BRIDGE LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | LAND | SC | LLT | |
| ASHEM LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $341,800 | LLT |
| ANGEL OAK LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $343,000 | LLT |
| QUEMBY BARONY LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $6,727,000 | LLT |
| FRENCH QUARTER CREEK | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | LLT | |
| HYDE PARK - EAST BRANCH LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | INACTIVE | SC | LLT | |
| MEYER LAKE LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $3,400,000 | LLT |
| SIMMONS CREEK - JOHNS ISLAND LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $2,900,000 | LLT |
| DISHER PRESERVE LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $300,000 | LLT |
| MOULTRIE I LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $50,000 | LLT |
| MOULTRIE II LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $50,000 | LLT |
| RIVERTOWNE WETLAND LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $50,000 | LLT |
| SHEM CREEK HEADWATERS LLC | ||||||||
| 635 RUTLEDGE AVE | STE 107 | CHARLESTON | SC | 29403 | HOLDS LAND | SC | $200,000 | LLT |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECLT FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 RUTLEDGE AVE SUITE 107 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 475524006 | EIN |
| Primary Activities | BOOKKEEPER | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECLT FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $55,319 | InvolvedAmt |
| Method Of Amount Determination | FAIR VALUE | MethodOfAmountDeterminationTxt |
Comments