2018-02-14T09:05:22-05:00 2017-06-30 571021392 SCOTT AND COMPANY LLC PO BOX 8388 COLUMBIA SC 29202 990 2016-07-01 570937485 CONGAREE LAND TRUST CONG 8039880000 PO BOX 5232 COLUMBIA SC 29250 STUART J WHITE EXECUTIVE DIRECTOR 8039880000 2018-02-05 true SANDRA KRELL COOPER P00701652 8032566021 2018-02-09 EA4667219D3749780AF8A7866FBA15170F22513E 181158A7C51F2955E3FA192119199864A6C80A21 2016 2021-01-29 14:40:06Z STUART J WHITE PO BOX 5232 COLUMBIA SC 29250 544125 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. 19 19 7 14 0 289043 434938 23165 19904 40717 87669 2056 973 354981 543484 0 0 206112 221893 0 120177 106457 164562 312569 386455 42412 157029 2547609 2443670 471497 101642 2076112 2342028 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 190783 17968 THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 72,000 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. 190783 true true false false false false true false false true true true false true true 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 3 0 true 7 true false false false false false false X 19 19 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 2231 DEVINE STREET SUITE 100 COLUMBIA SC 29205 T MOFFATT BURRISS JR PRESIDENT 0.50 X X 0 0 0 CHRISTIAN HENDRICKS VICE-PRESIDE 0.50 X X 0 0 0 KENNETH B SIMMONS JR SECRETARY 0.50 X X 0 0 0 STACY STOKES TREASURER 0.50 X X 0 0 0 RUSTY BRODIE BOARD MEMBER 0.50 X 0 0 0 ALEC CHAPLIN JR BOARD MEMBER 0.50 X 0 0 0 C LAMAR COMALANDER BOARD MEMBER 0.50 X 0 0 0 ROBERT W DERRICK BOARD MEMBER 0.50 X 0 0 0 BILL FUNDERBURK BOARD MEMBER 0.50 X 0 0 0 SUSAN KROTZ BOARD MEMBER 0.50 X 0 0 0 HELEN LAFFITTE BOARD MEMBER 0.50 X 0 0 0 CETH LAND BOARD MEMBER 0.50 X 0 0 0 BROOK MOORE BOARD MEMBER 0.50 X 0 0 0 ALAN J REYNER BOARD MEMBER 0.50 X 0 0 0 JANE WILLCOX SALLEY BOARD MEMBER 0.50 X 0 0 0 BILL SHORT BOARD MEMBER 0.50 X 0 0 0 BEN SKELLEY BOARD MEMBER 0.50 X 0 0 0 JOHN SPEARMAN BOARD MEMBER 0.50 X 0 0 0 DAVID STACK BOARD MEMBER 0.50 X 0 0 0 STUART J WHITE EXECUTIVE DI 40.00 X 75996 0 0 75996 false false false 77765 357173 434938 EVENT REGISTRATION & INCOME 14771 14771 LAND TRUST DAY 5133 5133 19904 87669 87669 1422 1422 1422 1422 192 641 -449 -449 543484 108546 75996 41798 20519 13679 112501 61875 30375 20251 33396 16698 7347 9351 28250 8875 1096 18279 26943 19214 607 7122 3602 3602 13643 6139 3411 4093 6520 3260 3260 2046 1023 450 573 808 808 13340 6670 2935 3735 MISCELLANEOUS EXPENSES 32325 8314 2547 21464 MEMBERSHIP DEVELOPMENT 18399 7700 3850 6849 MEMBERSHIP EVENTS 6644 3441 604 2599 MEMBERSHIP DUES 3279 1640 1639 8763 3328 1754 3681 386455 190783 75495 120177 531399 202158 9338 8997 735 735 917082 15739 902068 901343 713908 912993 390161 417444 2547609 2443670 3325 1123 468172 100519 471497 101642 X 1304152 1388060 771960 953968 2076112 2342028 2547609 2443670 157029 107827 2515 -777 -678 X false true X true false X 553445 244285 305728 289043 434938 1827439 17945 10230 8127 67232 109187 212721 571390 254515 313855 356275 544125 2040160 2040160 8223 13012 21922 40717 87669 171543 8223 13012 21922 40717 87669 171543 7108 7108 586721 267527 335777 396992 631794 2218811 0.91950 0.94860 0.08000 0.05000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 157 74035.83 1 false 650.00 25000 389625 12534 20599 4624 418134 401672 12361 19926 4482 389625 408396 11237 13401 4560 401672 363554 60764 12301 3621 408396 334810 43829 11694 3391 363554 0.06830 0.93170 true false 899344 899344 17738 15739 1999 901343 MORGAN STANLEY - TEMP RESTRICTED 540452 F MORGAN STANLEY - UNRESTRICTED 372541 F 912993 BENEFICIAL INTEREST IN ASSETS CCCF 417444 417444 ACCOUNTS PAYABLE - TEMP RESTRICTED 100519 100519 X 654467 107827 2515 641 110983 543484 543484 387774 1319 1319 386455 386455 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, 2017. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 641 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 641 BOOK / TAX DEPRECIATION DIFFERENCE 678 X CONS EASEMENTS 16 8 false true false SCHEDULE M, PAGE 1, PART I, LINE 33 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. 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 OBLIGATIONS INHERENT IN EASEMENT OWNERSHIP, CLT'S EASEMENT HOLDINGS ARE NOT REFLECTED ON CLT'S FINANCIAL STATEMENTS EITHER AS ASSETS OR LIABILITIES. 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 XI, LINE 9 COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 641 COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE -641 BOOK / TAX DEPRECIATION DIFFERENCE -678 TOTAL -678