2022-02-02T11:40:02-06:00 2021-06-30 571021392 SCOTT AND COMPANY LLC PO BOX 8388 COLUMBIA SC 29202 990 2020-07-01 570937485 CONGAREE LAND TRUST CONG 8039880000 PO BOX 5232 COLUMBIA SC 29250 STUART J WHITE EXECUTIVE DIRECTOR 8039880000 2022-01-31 true STUART WHITE 999009999 SANDRA KRELL COOPER P00701652 8032566021 2022-01-31 2020 2022-09-23 18:48:47Z STUART J WHITE PO BOX 5232 COLUMBIA SC 29250 1333610 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. 17 17 5 22 0 1014118 669892 29921 595 25010 65532 1580 32052 1070629 768071 7161 0 0 219084 263790 0 73008 154765 166004 381010 429794 689619 338277 3240639 3894348 37923 6882 3202716 3887466 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 236962 595 THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 88,000 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. 236962 true true false false false false true false false true true false false true false 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 6 0 true 5 true false false false false false false false false X 17 17 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 80000 0 0 RUSSELL BAUKNIGHT TREASURER 1.00 X X 0 0 0 HENRY BEARDIII BOARD MEMBER 1.00 X 0 0 0 TRIPP BRADLEY VICE PRESIDE 1.00 X X 0 0 0 RUSTY BRODIE BOARD MEMBER 1.00 X 0 0 0 ROBERT BUNCH BOARD MEMBER 1.00 X 0 0 0 TRIP CHAVIS BOARD MEMBER 1.00 X 0 0 0 CRISTINA FANT EMERSON BOARD MEMBER 1.00 X 0 0 0 WILLIAM M HASELDEN BOARD MEMBER 1.00 X 0 0 0 JOHNNY WILLIAMSON III BOARD MEMBER 1.00 X 0 0 0 ALEC CHAPLIN JR PRESIDENT 1.00 X X 0 0 0 DALLON WEATHERS 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 TOMMY LANEY BOARD MEMBER 1.00 X 0 0 0 BROOK MOORE BOARD MEMBER 1.00 X 0 0 0 KIMBERLEE NEEL BOARD MEMBER 1.00 X 0 0 0 BILL SHORT BOARD MEMBER 1.00 X 0 0 0 80000 false false false 121565 548327 669892 EVENT REGISTRATION & INCOME 595 595 595 87191 87191 543880 565539 -21659 -21659 -21659 PPP LOAN FORGIVENESS 32052 32052 32052 768071 10988 87191 80000 44000 21600 14400 162738 89506 43939 29293 21052 10526 4631 5895 49412 29059 20353 26003 20000 3778 2225 2967 1484 742 741 28528 12838 7132 8558 5335 2668 2667 558 279 123 156 195 97 39 59 16590 8295 3650 4645 MISCELLANEOUS EXPENSES 21029 12226 8773 30 MEMBERSHIP DUES 4600 2300 2300 PROPERTY TAXES 3412 1365 1365 682 TELEPHONE AND INTERNET 2817 1127 563 1127 4558 1192 836 2530 429794 236962 119824 73008 78771 141525 287490 291128 12155 5000 11998 11998 1324707 18158 1581055 1306549 847701 1620129 421469 518019 3240639 3894348 5871 6882 32052 37923 6882 X 2041692 2404975 1161024 1482491 3202716 3887466 3240639 3894348 X 338277 350045 -3462 -110 X false true X true false X 434938 399600 559419 1014118 669892 3077967 21518 35835 23955 31501 32647 145456 456456 435435 583374 1045619 702539 3223423 3223423 87669 59797 33654 26510 87191 294821 87669 59797 33654 26510 87191 294821 544125 495232 617028 1072129 789730 3518244 0.91620 0.91940 0.08000 0.08000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 187 88176.00 1 1 true 387.00 13648 421469 118394 21844 518019 430285 12214 21030 421469 427202 23115 20032 430285 418134 29176 15201 4907 427202 389625 12534 20599 4624 418134 0.06640 0.93360 true false 1306207 1306207 18500 18158 342 1306549 BENEFICIAL INTEREST IN ASSETS CCCF 518019 518019 X 1141312 350045 1538 21658 373241 768071 768071 456562 5000 21768 26768 429794 429794 SCHEDULE D, PAGE 1, PART II, LINE 5 UPON ACCEPTING A CONSERVATION EASEMENT, CLT ASSUMES A PERMANENT OBLIGATION TO MONITOR, NORMALLY ON AN ANNUAL BASIS, THE AFFECTED PROPERTY TO ENSURE THAT THE LANDOWNERS COMPLY WITH THE RESTRICTIONS IN THE EASEMENT. FURTHER, CLT IS PERMANENTLY OBLIGATED TO ENFORCE PROVISIONS OF THE EASEMENTS IN THE EVENT OF A VIOLATION TO THE TERMS OF THE EASEMENT. 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, 2021 AND 2020, 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, 2021: FEDERAL 2019 - 2021 SOUTH CAROLINA 2019 - 2021 SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSS ON SALE OF ASSET 21,658 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON SALE OF ASSET 21,658 BOOK / TAX DEPRECIATION DIFFERENCE 110 X CONSV EASEMENTS 13 false true false FORM 990, PAGE 2, PART III, LINE 4A THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 88,000 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 LOSS ON SALE OF ASSET 21,658 LOSS ON SALE OF ASSET -21,658 BOOK / TAX DEPRECIATION DIFFERENCE -110 TOTAL -110