CONGAREE LAND TRUST: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- CONGAREE LAND TRUST (EIN 57-0937485)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2018-12-18
- IRS object ID
- 201813529349300821
- Schema version
- 2017v2.3
- 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 | 2018-12-18T14:43:28-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 571021392 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT AND COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8388 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570937485 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONGAREE LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONG | BusinessNameControlTxt |
| Phone | 8039880000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5232 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29250 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STUART J WHITE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8039880000 | PhoneNum |
| Signature | 2018-12-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SANDRA KRELL COOPER | PreparerPersonNm |
| PTIN | P00701652 | PTIN |
| Phone | 8032566021 | PhoneNum |
| Preparation | 2018-12-17 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-12-18 | IPDt |
| IP Tm | 13:43:28 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 24C837414A9C8CA32A63A2BE0E1E6B603ACAAFA7 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 529E9F23DE75E056111CC2DCABE58DD6AD6334A1 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STUART J WHITE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5232 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $495,232 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CONGAREELT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 54 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $434,938 | PYContributionsGrantsAmt |
| CY Contributions Grants | $399,600 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,904 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,346 | CYProgramServiceRevenueAmt |
| PY Investment Income | $87,669 | PYInvestmentIncomeAmt |
| CY Investment Income | $59,797 | CYInvestmentIncomeAmt |
| PY Other Revenue | $973 | PYOtherRevenueAmt |
| CY Other Revenue | $2,915 | CYOtherRevenueAmt |
| PY Total Revenue | $543,484 | PYTotalRevenueAmt |
| CY Total Revenue | $494,658 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $221,893 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $203,334 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $135,523 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $164,562 | PYOtherExpensesAmt |
| CY Other Expenses | $172,356 | CYOtherExpensesAmt |
| PY Total Expenses | $386,455 | PYTotalExpensesAmt |
| CY Total Expenses | $375,690 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $157,029 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $118,968 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,443,670 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,498,801 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $101,642 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,342,028 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,498,801 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $172,698 | ExpenseAmt |
| Revenue | $32,346 | RevenueAmt |
| Desc | THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 74,000 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. | Desc |
| Total Program Service Expenses | $172,698 | 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 |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | false | 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 | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 7 | 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 |
| 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 | false | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STUART J WHITE | PersonNm |
| Phone | 8039880000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2231 DEVINE STREET SUITE 100 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29205 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHRISTIAN HENDRICKS | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILLIAM M HASELDEN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BILL SHORT | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KENNETH B SIMMONS JR | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STACY STOKES | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRIPP BRADLEY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RUSTY BRODIE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| T MOFFATT BURRISS JR | ||||||
| EMERITUS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALEC CHAPLIN JR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| C LAMAR COMALANDER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT W DERRICK | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BILL FUNDERBURK | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN KROTZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HELEN LAFFITTE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CETH LAND | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BROOK MOORE | ||||||
| CAMPAIGN CHA | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JANE WILLCOX SALLEY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DARNELL SHIER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BEN SKELLEY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN SPEARMAN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID STACK | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STUART J WHITE | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $80,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $80,000 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $61,451 | MembershipDuesAmt |
| All Other Contributions | $338,149 | AllOtherContributionsAmt |
| Total Contributions | $399,600 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| EVENT REGISTRATION & INCOME | $27,531 | $27,531 |
| LAND TRUST DAY | $4,815 | $4,815 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,346 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,797 | TotalRevenueColumnAmt |
| Exclusion | $59,797 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,254 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,254 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,254 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,254 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $235 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $574 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$339 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$339 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $494,658 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,261 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $59,797 | 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 | $80,000 | TotalAmt |
| Program Services | $44,000 | ProgramServicesAmt |
| Management And General | $21,600 | ManagementAndGeneralAmt |
| Fundraising | $14,400 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,409 | TotalAmt |
| Program Services | $57,975 | ProgramServicesAmt |
| Management And General | $28,460 | ManagementAndGeneralAmt |
| Fundraising | $18,974 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,925 | TotalAmt |
| Program Services | $8,963 | ProgramServicesAmt |
| Management And General | $3,944 | ManagementAndGeneralAmt |
| Fundraising | $5,018 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,395 | TotalAmt |
| Program Services | $8,875 | ProgramServicesAmt |
| Management And General | $1,096 | ManagementAndGeneralAmt |
| Fundraising | $11,424 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,602 | TotalAmt |
| Program Services | $19,214 | ProgramServicesAmt |
| Management And General | $607 | ManagementAndGeneralAmt |
| Fundraising | $36,781 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,258 | TotalAmt |
| Fundraising | $6,258 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,415 | TotalAmt |
| Program Services | $6,487 | ProgramServicesAmt |
| Management And General | $3,604 | ManagementAndGeneralAmt |
| Fundraising | $4,324 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,748 | TotalAmt |
| Program Services | $2,374 | ProgramServicesAmt |
| Fundraising | $2,374 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,356 | TotalAmt |
| Program Services | $1,178 | ProgramServicesAmt |
| Management And General | $518 | ManagementAndGeneralAmt |
| Fundraising | $660 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $614 | TotalAmt |
| Program Services | $306 | ProgramServicesAmt |
| Management And General | $125 | ManagementAndGeneralAmt |
| Fundraising | $183 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,928 | TotalAmt |
| Program Services | $6,964 | ProgramServicesAmt |
| Management And General | $3,064 | ManagementAndGeneralAmt |
| Fundraising | $3,900 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS EXPENSES | $28,523 | $8,314 | $2,547 | $17,662 |
| MEMBERSHIP EVENTS | $13,656 | $3,441 | $604 | $9,611 |
| TELEPHONE AND INTERNET | $2,819 | $987 | $141 | $1,691 |
| MEMBERSHIP DUES | $2,050 | $1,025 | $1,025 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,992 | TotalAmt |
| Program Services | $2,595 | ProgramServicesAmt |
| Management And General | $1,159 | ManagementAndGeneralAmt |
| Fundraising | $1,238 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $375,690 | TotalAmt |
| Program Services | $172,698 | ProgramServicesAmt |
| Management And General | $67,469 | ManagementAndGeneralAmt |
| Fundraising | $135,523 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,044 | BOYAmt |
| EOY | $112,559 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,114 | BOYAmt |
| EOY | $32,739 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,997 | BOYAmt |
| EOY | $9,040 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $735 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $917,844 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,243 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $901,343 | BOYAmt |
| EOY | $900,601 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,993 | BOYAmt |
| EOY | $1,017,035 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $417,444 | BOYAmt |
| EOY | $426,827 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,443,670 | BOYAmt |
| EOY | $2,498,801 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,123 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,519 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,642 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,388,060 | BOYAmt |
| EOY | $1,461,947 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $953,968 | BOYAmt |
| EOY | $1,036,854 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,342,028 | BOYAmt |
| EOY | $2,498,801 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,443,670 | BOYAmt |
| EOY | $2,498,801 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $118,968 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $33,695 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $5,000 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | -$890 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $244,285 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $305,728 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $289,043 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $434,938 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $399,600 | CurrentTaxYearAmt |
| Total | $1,673,594 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,127 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,165 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,518 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,835 | CurrentTaxYearAmt |
| Total | $98,875 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $254,515 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $313,855 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $312,208 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $456,456 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $435,435 | CurrentTaxYearAmt |
| Total | $1,772,469 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,772,469 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,012 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,922 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,717 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,669 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59,797 | CurrentTaxYearAmt |
| Total | $223,117 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,012 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,922 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,717 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,669 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59,797 | CurrentTaxYearAmt |
| Total | $223,117 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $267,527 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $335,777 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $352,925 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $544,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $495,232 | CurrentTaxYearAmt |
| Total | $1,995,586 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.88820 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91950 | PublicSupportPY509Pct |
| Investment Income CY | 0.11000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.08000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 160 | TotalEasementsCnt |
| Total Acreage | 74729.88 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 720.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $25,000 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $418,134 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $29,176 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $15,201 | OtherExpendituresAmt |
| Administrative Expenses | $4,907 | AdministrativeExpensesAmt |
| End Year Balance | $427,202 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $389,625 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $12,534 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $20,599 | OtherExpendituresAmt |
| Administrative Expenses | $4,624 | AdministrativeExpensesAmt |
| End Year Balance | $418,134 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $401,672 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $12,361 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $19,926 | OtherExpendituresAmt |
| Administrative Expenses | $4,482 | AdministrativeExpensesAmt |
| End Year Balance | $389,625 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $408,396 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,237 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $13,401 | OtherExpendituresAmt |
| Administrative Expenses | $4,560 | AdministrativeExpensesAmt |
| End Year Balance | $401,672 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $363,554 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $60,764 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $12,301 | OtherExpendituresAmt |
| Administrative Expenses | $3,621 | AdministrativeExpensesAmt |
| End Year Balance | $408,396 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.06770 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.93230 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $899,344 | OtherCostOrOtherBasisAmt |
| Book Value | $899,344 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,500 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,243 | DepreciationAmt |
| Book Value | $1,257 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $900,601 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BENEFICIAL INTEREST IN ASSETS CCCF | Desc |
| Book Value | $426,827 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $426,827 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $533,927 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $33,695 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $5,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $574 | OtherRevenueAmt |
| Revenue Not Reported | $39,269 | RevenueNotReportedAmt |
| Revenue Subtotal | $494,658 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $494,658 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $377,154 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,464 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,464 | ExpensesNotReportedAmt |
| Expenses Subtotal | $375,690 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $375,690 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | THE TRUST HAS BEEN GRANTED EXEMPTION FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE TRUST HAS DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF JUNE 30, 2018. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 574 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 574 BOOK / TAX DEPRECIATION DIFFERENCE 890 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | CONS EASEMENTS | Desc |
| Contribution | 2 | ContributionCnt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 11 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | 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 IX, LINE 11G | OTHER FEES 19,214 607 36,781 |
| FORM 990, PART XI, LINE 9 | COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 574 COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE -574 BOOK / TAX DEPRECIATION DIFFERENCE -890 TOTAL -890 |
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