2023-11-13T05:54:51-08:00 2022-12-31 201403280 FULTON & KOZAK LLC 7187 JONESBORO RD STE 100A MORROW GA 30260 990 2022-01-01 815237557 HERITAGE PRESERVATION TRUST INC HERI 8034802190 310 BUNCOMBE STREET EDGEFIELD SC 29824 GEORGE C THORNTON Chairman 2023-11-08 true GEORGE C THORNTON 999009999 true SHEILA M KOZAK CPA P00687026 7709614200 0 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z GEORGE C THORNTON 310 BUNCOMBE STREET EDGEFIELD SC 29824 2573384 false X WWW.HP-TRUST.NET X 2017 SC To preserve and protect natural and historical resources including land, water, wetlands, farmland, and open spaces and the plant and animal ecosystems therein for the benefit of present and future generations and to educate the general public regarding the conservation and protection of natural, historic and open space resources. 10 8 4 20 0 2736290 1378808 223749 0 331533 812103 102711 3291572 2293622 10000 30000 0 640187 648254 0 0 364035 391717 1014222 1069971 2277350 1223651 13057884 12672489 141621 114247 12916263 12558242 To preserve and protect natural and historical resources including land, water, wetlands, farmland, and open spaces and the plant and animal ecosystems therein for the benefit of present and future generations and to educate the general public regarding the conservation and protection of natural, historic and open space resources. false false 827245 30000 The organization was founded exclusively to preserve and protect natural and historical resources for the benefit of present and future generations. the organization also educates the general public regarding the conservation and protection of natural, historic and open space resources. 827245 true true false false false false true false false false true true false false true true false true false false false false false false false false false true false true false false false false false false false false true true false false true false false false false true 8 0 false 4 true false false false false false false false 0 false false false false false false false X 10 8 false false false false false false false true true false false true true true true true true true true false AL AR GA IL KY MO SC TN WV X TEENA WACKERMAN 8033364332 PO BOX 550 EDGEFIELD SC 29824 GEORGE C THORNTON Chairman 40.00 0.00 X X 240559 0 12028 WILLIAM D SAUNDERS JR CEO 40.00 0.00 X 220558 0 11028 JASON MCCANNON Director 0.50 0.00 X 4250 0 0 JENNIFER SUMNER Director 0.50 0.00 X 0 0 0 DR MATTHEW L HUNT Director 0.50 0.00 X 0 0 0 MARVIN N DAVANT Director 0.50 0.00 X 0 0 0 M COLLINS MCNEILL IV Director 0.50 0.00 X 0 0 0 JIM LABATE Director 0.50 0.00 X 0 0 0 N FULTON BREEN Director 0.50 0.00 X 0 0 0 JIM BLOME Director 0.50 0.00 X 0 0 0 ERIC DINGER Treasurer 0.50 0.00 X X 0 0 0 465367 23056 2 false true false NONE 0 1378808 227440 1378808 0 131414 131414 0 0 102711 102711 102711 102711 960451 279762 680689 680689 680689 0 0 0 0 2293622 102711 812103 X 30000 30000 0 0 0 488423 390738 97685 0 159831 127865 31966 0 0 0 0 0 0 0 0 0 263580 192677 70903 0 20351 1076 19275 0 0 0 35003 28002 7001 0 0 3617 2170 1447 0 21397 12838 8559 14726 8836 5890 CONSERVATION PROGRAM EXPENSES 33043 33043 0 1069971 827245 242726 0 1499879 1685045 0 0 138700 55700 0 0 0 0 0 7022158 37267 6702883 6984891 0 4716422 3946853 0 0 0 13057884 12672489 12709 8100 128912 106147 141621 114247 X 12916263 5764966 6793276 12916263 12558242 13057884 12672489 1223651 -1581672 X false true X true false X 3158217 2488377 2506529 2686590 1378808 12218521 62280 87299 123830 223749 102711 599869 0 0 0 3220497 2575676 2630359 2910339 1481519 12818390 662502 584900 1110800 2358202 21909 25849 21984 38274 108016 684411 610749 1132784 38274 2466218 10352172 105833 240462 331533 131414 809242 0 105833 240462 331533 131414 809242 0 0 3220497 2681509 2870821 3241872 1612933 13627632 0.75960 0.96250 0.05940 0.03750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 122 31 14 true 60 344629 false 6793276 6793276 228882 37267 191615 6984891 3946853 NOTE PAYABLE- JOHN DEERE 106147 106147 X 711950 -1581672 -1581672 2293622 2293622 1069971 1069971 1069971 Part II, Line 9: Organization Reporting of conservation easements. Conservation Easements:The Trust accomplishes its land conservation objective, in part, by accepting donations of interests in real property primarily in the form of conservation easements. Conservation easements are perpetual agreements between the Trust and the private landowners through whom the landowners agree to abide by certain restrictions designed to preserve open space or conservation value of their land. These agreements are binding upon all landowners. Each donation received is unique to a specific entity and therefore arise from different sources. The Trust accepted 11 conservation easements during the year ended December 31, 2022, bringing the total number of easements to 122. Cash contributions relate to donations received as part of the Trust's stewardship of certain properties and is recorded in the period received. These donations facilitate the perpetual responsibilities of monitoring and management associated with conservation/fee simple donations. The Trust does not attribute value to the easements held. Easements are not marketable interests in real estate and have no segregable economic value to the Trust; therefore, conservation easements are not reflected as assets or liabilities in the consolidated financial statements. Upon receipt of the easement, the landowner contributes a one-time unrestricted cash donation to the Trust that is recorded as contribution income in the period received. The acquisition costs and other costs associated with conservation easements are expensed in the period incurred. Easements accepted by the Trust impose a perpetual obligation to monitor and steward the properties, the costs of which are an ongoing expense to the Trust.Land Held for Conservation:The Trust records land at fair value at the date of donation when received as a gift. Fair market value of donated property is determined using the tax assessed fair value at the time of donation when it is available. The Trust also receives donations of conservations easements relating to certain land held for conservation. The value of land held for conservation with conservation easements held totaled $3,577,049 and $3,577,049 as of December 31, 2022 and 2021, respectively. Land donations are considered fee simple and are free of restrictions for their use or disposition. Part X : FIN48 Footnote The Trusts application of ASC 740 regarding uncertain tax positions had no effect on its financial position as management believes the Trust has no material unrecognized income tax benefits, including any potential risk of loss of its not-for-profit tax status. The Trust would account for any potential interest or penalties related to possible future liabilities for unrecognized income tax benefits as income tax expense. The Trust is no longer subject to examination by federal, state or local tax authorities for periods before 2019. false PASS IT ON OUTDOOR MENTORS 310 E 2ND STREET WICHITA KS 27202 205044499 501(c)(3) 10000 0 FMV SEE PART IV PATRIOTS FOUR 28 VETERANS LANE ST GEORGE WV 26287 461671865 501(c)(3) 10000 0 FMV SEE PART IV SOUTH CAROLINA WILDLIFE PSHIP 125 REGIONAL PKWY STE 200 ORANGEBURG SC 29118 824034075 501(c)(3) 10000 0 FMV SEE PART IV 3 0 Additional Supplemental Information PURPOSE OF GRANT:PATRIOT FOUR - assists with providing wounded veterans with outdoor experiences as part of the healing process. south Carolina wildlife partnership - partner to provide educational outdoor experiences for youth in south Carolina securing the future of the north American model of wildlife conservation. pass it on outdoor mentors, inc - providing mentored outdoor experiences to youth throughout the Midwest, securing the future of the north American model of wildlife conservation. X X false false false false false false false false false GEORGE C THORNTON Chairman 240559 12028 252587 WILLIAM D SAUNDERS JR CEO 220558 11028 231586 X 3 227440 FMV false false false Form 990, Part VI, Section B, Line 11b the board receives copies of the audited financials and the 990 for review before filing the 990. Form 990, Part VI, Section B, Line 12c directors and employees are required to file a disclosure annually if a potential conflict exists. Form 990, Part VI, Section B, Line 15a compensation is reviewed and approved by the board of directors on their evaluation of performance and comparison with similar positions in this and related industries. Form 990, Part VI, Section B, Line 15b compensation is reviewed and approved by the board of directors on their evaluation of performance and comparison with similar positions in this and related industries. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S ACCOUNTANT PROVIDES A COPY OF FORM 990 SPECIFICALLY FOR PUBLIC INSPECTION. THIS COPY IS AVAILABLE UPON REQUEST. HERITAGE PRESERVATION HOLDINGS PO BOX 502 EDGEFIELD SC 29824 384052795 CONSERVATION PROPERTY SC 152402 6828184 HERITAGE PRESERVATION TRUST INC false false false false false false false false false false false false false false false false false false false