2019-08-06T10:09:23-05:00 2018-12-31 522212837 GREENE FINNEY LLP 211 EAST BUTLER ROAD STE C-6 MAULDIN SC 29662 990 2018-01-01 571007436 EDISTO ISLAND OPEN LAND TRUST EDIS 8438699004 PO BOX 1 EDISTO ISLAND SC 29438 DR SIDNEY A GAUTHREAUX PRESIDENT 8438699004 2019-05-07 true SUSAN DENISE EIDSON CPA P01019423 8644517381 2019-05-08 167.68.16.49 2019-08-06 10:09:23 CD P D65B8C24A6D834F8E6E3582B5F89B03B947C9ED7 DBEADA8E4E9D2995A816ADE270059363E00FB124 2018 2019-02-21 02:37:17Z DR SIDNEY A GAUTHREAUX PO BOX 1 EDISTO ISLAND SC 29438 429296 false X WWW.EDISTO.ORG X 1994 SC TO PRESERVE THE RURAL QUALITY OF LIFE ON EDISTO BY PROTECTING LANDS, WATERWAYS, SCENIC VISTAS, AND HERITAGE THROUGH CONSERVATION AN EDUCATION. 14 14 5 75 0 443086 302979 0 46499 27943 46366 49880 535951 380802 0 0 166388 184319 0 52743 123024 102457 289412 286776 246539 94026 1488799 1603813 26796 47784 1462003 1556029 TO PRESERVE THE RURAL QUALITY OF LIFE ON EDISTO BY PROTECTING LANDS, WATERWAYS, SCENIC VISTAS, AND HERITAGE THROUGH CONSERVATION AN EDUCATION. false false 193026 EDUCATION OF THE PUBLIC AS TO THE BENEFIT OF LAND CONSERVATION & CONSERVATION OF LAND THROUGH RESTRICTIVE EASEMENTS OR ACQUISITION. SPECIFIC PROGRAMS INCLUDE: THE LEGACY LIVE OAK PROGRAM - THE GOAL OF THE FUND IS TO CARRY OUT ITS WORK IN PLANTING AND MAINTAINING THE LIVE OAK TREES PLANTED ALONG SCENIC BYWAY 174 AND MAINTAINING THE HONOR/MEMORIAL SIGN AT THE LEGACY LIVE OAK PARK. HUTCHINSON HOUSE LOAN REPAYMENT AND REHABILITATION FUND - THE FUND ALLOWS FOR THE STABILIZATION, REHABILITATION AND FUTURE USE OF THE PROPERTY RELATED TO THE HUTCHINSON HOUSE. 193026 true true false false false false true false false false true false false false false false true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 5 true false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false SC X X X CHARLES R SNOW 8438699004 PO BOX 1 EDISTO ISLAND SC 29438 DR SIDNEY A GAUTHREAUX PRESIDENT 2.00 X X 0 0 0 CHARLES R SNOW TREASURER 2.00 X X 0 0 0 ELLEN E UNGER SECRETARY 2.00 X X 0 0 0 MARK T CRAWFORD PAST PRESIDE 2.00 X 0 0 0 DEAN W HABHEGGER BOARD 2.00 X 0 0 0 JAMES O KEMPSON JR BOARD 2.00 X 0 0 0 BURNET R MAYBANK III BOARD 2.00 X 0 0 0 I JENKINS MIKELL JR BOARD 2.00 X 0 0 0 JANET P OAKLEY BOARD 2.00 X 0 0 0 SUE H THORNTON BOARD 2.00 X 0 0 0 FISHER C WALTER JR BOARD 2.00 X 0 0 0 LINDSEY L YOUNG BOARD 2.00 X 0 0 0 ROBERT HARE BOARD X 0 0 0 THADDEUS DAISE BOARD 2.00 X 0 0 0 JOHN GIRAULT EXECUTIVE DI 40.00 X 103890 0 3554 103890 3554 1 false false false 187845 24300 90834 302979 3943 3943 24000 24000 24000 24000 96612 24300 48494 48118 MISCELLANEOUS 1762 1762 1762 380802 29705 107444 71959 15208 20277 68272 45725 9663 12884 8603 5761 1218 1624 10300 6695 1545 2060 2968 488 2480 12483 6929 688 4866 7812 5078 1172 1562 19874 12918 2981 3975 5024 3265 754 1005 7742 5033 1161 1548 MISCELLANEOUS 11639 7565 1746 2328 EDUCATION 7391 5461 1930 LAND STEWARDSHIP 5882 5882 HUTCHINSON HOUSE 5195 5195 6147 5072 461 614 286776 193026 41007 52743 552781 677147 466600 458218 11495 454518 454518 454518 3405 13930 1488799 1603813 26796 47784 26796 47784 X 1111656 1206364 350347 349665 1462003 1556029 1488799 1603813 X 94026 X false true X true false X 513081 226883 281978 443086 302979 1768007 513081 226883 281978 443086 302979 1768007 1768007 1164 1166 1518 499 3943 8290 1762 1762 1778059 207378 0.99430 0.99690 X X 37 2507.70 1 true 1975.00 28500 false 454518 454518 454518 429296 48494 48494 380802 380802 335270 48494 48494 286776 286776 SCHEDULE D, PAGE 1, PART II, LINE 5 PURPOSE OF POLICY WHEN EIOLT ACCEPTS A CONSERVATION EASEMENT, IT ALSO ACCEPTS THE RESPONSIBILITY FOR ENFORCING THE TERMS OF THAT EASEMENT. PROMPT RESPONSE TO VIOLATIONS, INCLUDING POTENTIAL VIOLATIONS IS NECESSARY TO: MAINTAIN PUBLIC CONFIDENCE AND CREDIBILITY IN OUR EASEMENT STEWARDSHIP PROGRAM. ADDRESSING VIOLATIONS PROMPTLY DEMONSTRATES TO THE OWNER AND THE PUBLIC THAT EIOLT STANDS BY ITS EASEMENT OBLIGATIONS. MAINTAIN EIOLT'S LEGAL AUTHORITY TO ENFORCE ITS EASEMENTS. DELAY OR FAILURE OF A LAND TRUST TO ENFORCE VIOLATIONS CAN BE CONSTRUED AS A WAIVER OF ITS ENFORCEMENT RIGHTS BY A COURT OF LAW. MAINTAIN EIOLT'S ABILITY TO ACCEPT TAX DEDUCTIBLE EASEMENT GIFTS (SEE TREAS. REG. 1.170A- 14 ( C) (1)) AND TO MAINTAIN OUR IRS 501 ( C) (3) TAX-EXEMPT STATUS. IDENTIFYING VIOLATIONS VIOLATIONS MAY BE DISCOVERED BY STAFF OR BOARD MEMBERS DURING ANNUAL BASELINE MONITORING OR RANDOM OBSERVATION, THIRD PARTY INFORMANTS (E.G. NEIGHBORS OR OTHER INTERESTED PARTIES), EASEMENT DONORS, OR MORTGAGE HOLDERS. RESPONDING TO VIOLATIONS IN GENERAL, IT IS THE RESPONSIBILITY OF THE EXECUTIVE DIRECTOR TO PROMPTLY RESPOND TO A VIOLATION. THE FIRST RESPONSE INCLUDES CONTACTING THE LANDOWNER TO DISCUSS THE SITUATION AND DOCUMENTING THE VIOLATION, AS PER THE FOLLOWING PROCEDURES FOR ENFORCEMENT. EVALUATING VIOLATIONS CONSIDER THE FOLLOWING WHEN EVALUATING A VIOLATION: SEVERITY OF DAMAGE. A MINOR VIOLATION: IS ITS MINOR DAMAGE TO CONSERVATION VALUES PROTECTED BY THE EASEMENT (E.G. DAMAGE TO A GRAND TREE)? OR A MAJOR VIOLATION: IS ITS MAJOR DAMAGE (E.G. PROHIBITED CONSTRUCTION, EVACUATION, POLLUTION, TIMBERING, ETC.)? STAGE OF VIOLATION. IS IT JUST A THREAT OF VIOLATION, IS IT ONGOING, OR IS IT AFTER THE FACT AND/OR IRREVERSIBLE? RESPONSIBLE PARTY. IS THE LANDOWNER THE RESPONSIBLE PARTY, OR IS IT AN ADJOINING LANDOWNER OR OTHER THIRD PARTY? THIRD PARTY VIOLATIONS. IF VIOLATION WAS COMMITTED BY SOMEONE OTHER THAN THE LANDOWNER, WHAT IS THE RELATIONSHIP OF THE LANDOWNER TO THAT THIRD PARTY? DID THE LANDOWNER DO OR FAIL TO DO ANYTHING THAT COULD BE CONSTRUED AS A GRANT OF PERMISSION TO THAT THIRD PARTY? LANDOWNER RELATIONS. WHO SHOULD HANDLE NEGOTIATIONS WITH THE LANDOWNER? SHOULD THE THE EXECUTIVE DIRECTOR HANDLE IT (AS IN THE CASE OF A MINOR VIOLATION)? OR IS IT BEST HANDLED BY BOTH THE EXECUTIVE DIRECTOR AND A BOARD MEMBER FROM THE LAND PROTECTION COMMITTEE (AS IN THE CASE OF A MAJOR VIOLATION)? IS A MAJOR VIOLATION SERIOUS ENOUGH TO WARRANT INCLUDING EIOLT COUNSEL IN THE NEGOTIATIONS? (IN ANY TYPE OF VIOLATION, CONFERENCE WITH EIOLT COUNSEL SHOULD OCCUR PRIOR TO BEGINNING NEGOTIATIONS.) PROCEDURES FOR ENFORCEMENT AFTER IDENTIFYING OR BEING NOTIFIED OF A POTENTIAL VIOLATION, THE EXECUTIVE DIRECTOR OR DESIGNATED STAFF SHALL IMMEDIATELY REVIEW THE SPECIFIC TERMS OF THE CONSERVATION EASEMENT, AND THEN CLASSIFY THE TYPE OF VIOLATION: A MINOR VIOLATION: MINOR DAMAGE TO CONSERVATION VALUES PROTECTED BY THE EASEMENT (E.G. DAMAGE TO A GRAND TREE) OR A MAJOR VIOLATION: MAJOR DAMAGE TO CONSERVATION VALUES PROTECTED BY THE EASEMENT (E.G. PROHIBITED CONSTRUCTION, EVACUATION, POLLUTION, TIMBERING, ETC.)? PROCEDURES FOR MINOR VIOLATION IF THE VIOLATION IS MINOR, THE EXECUTIVE DIRECTOR SHALL HAVE THE VIOLATION DOCUMENTED AND SHALL CALL THE LANDOWNER TO DISCUSS THE SITUATION, AND SHALL FOLLOW UP ALL CONVERSATIONS WITH WRITTEN CORRESPONDENCE RECAPPING THE DISCUSSION AND CORRECTIVE MEASURES REQUIRED (IF ANY). IF THE LANDOWNER DOES NOT VOLUNTARILY COMPLY WITH THE EASEMENT TERMS AFTER A REASONABLE AMOUNT OF TIME OR WITHIN THE TIME LIMIT AS PER THE EASEMENT OR REPEATEDLY COMMITS VIOLATION(S), THE VIOLATION(S) MAY BE CONSIDERED A MAJOR VIOLATION. A MINOR VIOLATION WILL BECOME A MAJOR VIOLATION IF TWO OR MORE INCIDENCES OF THAT MINOR VIOLATION OCCURS IN ANY CONSECUTIVE TWELVE (12) MONTH PERIOD. PROCEDURES FOR MAJOR VIOLATION 1.IF THE VIOLATION IS DETERMINED TO BE A MAJOR VIOLATION OF THE EASEMENT TERMS, THE EXECUTIVE DIRECTOR SHALL NOTIFY THE LAND PROTECTION COMMITTEE OF THE VIOLATION. 2.DOCUMENTING THE VIOLATION: THE EXECUTIVE DIRECTOR OR DESIGNATED STAFF (AND A LAND PROTECTION COMMITTEE MEMBER OR OTHER BOARD MEMBER, IF APPROPRIATE) SHALL THOROUGHLY DOCUMENT THE VIOLATION WITH PHOTOGRAPHS (PHOTOGRAPHS SHOULD BE KEYED TO A PHOTO MAP OF THE SUBJECT PROPERTY AND EACH SHOULD BE SIGNED AND DATED BY THE PHOTOGRAPHER), MEASUREMENTS OF DAMAGE TO THE AFFECTED RESOURCE, SIGNED AND DATED FIELD NOTES, AND EXPLICIT COMPARISON WITH THE BASELINE DATA. REMEMBER THAT THIS DOCUMENTATION COULD VERY WELL BE SUBMITTED AS EVIDENCE IN A COURT OF LAW. 3.THE EXECUTIVE DIRECTOR OR DESIGNED STAFF (AND/OR A LAND PROTECTION COMMITTEE MEMBER, OR OTHER BOARD MEMBER IF APPROPRIATE) SHALL CONTACT THE LANDOWNER BY TELEPHONE TO EXPLAIN THE PROBLEM, DISCUSS PROHIBITED AND ALLOWED USES UNDER THE EASEMENT AGREEMENT, AND REQUEST CORRECTION OF THE VIOLATION; THEN FOLLOW UP WITH WRITTEN CORRESPONDENCE REITERATING EXPLANATIONS, CORRECTIVE MEASURES REQUIRED, TIME LIMIT AS PRESCRIBED BY EASEMENT AND OFFERS OF ASSISTANCE. 4.FURTHER ACTION BY THE EXECUTIVE DIRECTOR AND/OR LAND PROTECTION COMMITTEE SHALL BE IN ACCORDANCE WITH THE SPECIFIC EASEMENT TERMS, INCLUDING BUT NOT LIMITED TO, THE SECTIONS ADDRESSING GRANTEE REMEDIES AND NON-BINDING DISPUTE RESOLUTION WHICH SET FORTH SPECIFIC TIMETABLES AND COURSES OF ACTION. 5.IF THE EXECUTIVE DIRECTOR AND LAND PROTECTION COMMITTEE FIND THAT THE LANDOWNER HAS NOT VOLUNTARILY COMPLIED BY REMEDYING THE EASEMENT VIOLATION WITHIN THE TIME LIMITS PRESCRIBED BY THE EASEMENT AGREEMENT, THE LAND PROTECTION COMMITTEE SHALL RESEARCH ALL OPTIONS, SEEKING ADVICE AND GUIDANCE FROM LTA AND OTHER RESOURCES, INCLUDING LEGAL COUNSEL. IF LEGAL ACTION IS DETERMINED TO BE THE ONLY APPROPRIATE AND FEASIBLE OPTION, THE LAND PROTECTION COMMITTEE SHOULD RESEARCH THE POTENTIAL COSTS, THEN SEEK APPROVAL FROM THE BOARD TO INITIATE LEGAL ACTION (I.E., ARBITRATION, MEDIATION, LITIGATION). THE LAND PROTECTION COMMITTEE MUST SEEK ADVICE FROM QUALIFIED LEGAL COUNSEL PRIOR TO BOARD ACTION. 6.JUDICIAL PROCEEDINGS SHOULD BE VIEWED AS A MEANS OF LAST RESORT. IF A BOARD MAJORITY VOTES TO PURSUE LEGAL ACTION TO RESOLVE VIOLATION(S), IT SHOULD CONFIRM THAT THERE ARE ADEQUATE FUNDS TO COVER THE COST OF SUCH LEGAL ACTION. JUDICIAL PROCEEDINGS MAY, AT THE ADVICE OF LEGAL COUNSEL AND APPROVAL BY THE BOARD, ALSO BE APPROPRIATE AT AN EARLIER STAGE IF AN INJUNCTION OR IF A CEASE AND DESIST ORDER IS FOUND ADVISABLE. 7.DOCUMENTATION OF ALL COMMUNICATIONS AND ACTIONS DURING A VIOLATION DISCUSSION/NEGOTIATION, UP UNTIL THE RESOLUTION, MUST BE MAINTAINED IN EIOLT FILES. SCHEDULE D, PAGE 1, PART II, LINE 9 A 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 ORGANIZATION'S PRINCIPAL RESPONSIBILITY IS TO ENSURE COMPLIANCE WITH THE TERMS OF THE EASEMENT. CONSERVATION EASEMENTS RECEIVED BY THE ORGANIZATION ARE RECORDED AT A ZERO VALUE. EACH CONSERVATION EASEMENT RECEIVED BY THE ORGANIZATION PROVIDES THAT IT CANNOT BE TRANSFERRED OR ASSIGNED TO ANY PERSON OR ENTITY EXCEPT TO AN ORGANIZATION THAT IS QUALIFIED UNDER THE INTERNAL REVENUE CODE TO RECEIVE EASEMENTS AND THAT HAS THE COMMITMENT, ABILITY, AND RESOURCES TO MEET ITS RESPONSIBILITIES AND OBLIGATIONS UNDER THE EASEMENT AND TO TAKE THE NECESSARY STEPS TO PROTECT THE HISTORIC AND CONSERVATION VALUES OF THE PROPERTY. ACCORDINGLY, THERE IS NO MARKET FOR ANY OF THE CONSERVATION EASEMENTS RECEIVED BY THE ORGANIZATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT COSTS EVENTS 48,494 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT COSTS EVENTS 48,494 TOMATO FESTIVAL 69268 14000 55268 27699 OYSTER ROAST 46753 10300 36453 14357 116021 24300 91721 42056 42056 49665 FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS HELP WITH EVENTS, CONNECT CHILDREN WITH NATURE THROUGH THE YOUNG NATURALIST CLUB, OR ASSIST WITH EASEMENT MONITORING. IN 2018, VOLUNTEERS CONTRIBUTED 1,190 HOURS OF SERVICE. FORM 990, PAGE 6, PART VI, LINE 11B THE 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 OR COMMENT IF ANY. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES THAT IF ANY BOARD MEMBER (OR MEMBER OF ANY BOARD MEMBER'S FAMILY) IS INVOLVED IN AN EASEMENT THAT THE BOARD MEMBER BE RECUSED FROM THE DISCUSSION OF AND VOTE ON SUCH EASEMENT. AFTER THE EASEMENT IN QUESTION IS RESOLVED, THE BOARD MEMBER MAY RETURN TO ADDRESS OTHER BOARD BUSINESS ON THE AGENDA. FORM 990, PAGE 6, PART VI, LINE 15A DATA FROM THE LAND TRUST ALLIANCE AS WELL AS THE SC NON-PROFIT COMPENSATION REPORT WAS USED. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION DOES NOT HAVE ANY OTHER KEY EMPLOYEES AND NONE OF THE OFFICERS OR BOARD MEMBERS RECEIVES COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT COSTS EVENTS 48,494 DIRECT COSTS EVENTS -48,494