CONGAREE LAND TRUST: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
CONGAREE LAND TRUST (EIN 57-0937485)
Tax period
2015-07-01 to 2016-06-30
Filed
2016-11-14
IRS object ID
201623199349303347
Schema version
2015v2.1
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

FieldValueIRS element (for citing)
Return2016-11-14T11:03:50-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN571021392PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SCOTT AND COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 8388AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN570937485EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONGAREE LAND TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCONGBusinessNameControlTxt
Phone8039880000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5232AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29250ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTUART J WHITEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8039880000PhoneNum
Signature2016-11-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSANDRA KRELL COOPERPreparerPersonNm
PTINP00701652PTIN
Phone8032566021PhoneNum
Preparation2016-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTUART J WHITEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5232AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29250ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$356,275GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CONGAREELT.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTHE 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 Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers38TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$303,197PYContributionsGrantsAmt
CY Contributions Grants$289,043CYContributionsGrantsAmt
PY Program Service Revenue$8,127PYProgramServiceRevenueAmt
CY Program Service Revenue$23,165CYProgramServiceRevenueAmt
PY Investment Income$21,922PYInvestmentIncomeAmt
CY Investment Income$40,717CYInvestmentIncomeAmt
PY Other Revenue$1,817PYOtherRevenueAmt
CY Other Revenue$2,056CYOtherRevenueAmt
PY Total Revenue$335,063PYTotalRevenueAmt
CY Total Revenue$354,981CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$197,421PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$206,112CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$51,896CYTotalFundraisingExpenseAmt
PY Other Expenses$109,511PYOtherExpensesAmt
CY Other Expenses$106,457CYOtherExpensesAmt
PY Total Expenses$306,932PYTotalExpensesAmt
CY Total Expenses$312,569CYTotalExpensesAmt
PY Revenues Less Expenses$28,131PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$42,412CYRevenuesLessExpensesAmt
Total Assets BOY$2,076,205TotalAssetsBOYAmt
Total Assets EOY$2,547,609TotalAssetsEOYAmt
Total Liabilities BOY$2,158TotalLiabilitiesBOYAmt
Total Liabilities EOY$471,497TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,074,047NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,076,112NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$182,520ExpenseAmt
Revenue$23,165RevenueAmt
DescTHE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 65,677 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

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$795ExpenseAmt
DescTHE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 65,677 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
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$795TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$183,315TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsYes (true)ConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STUART J WHITEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8039880000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12231 DEVINE STREET SUITE 100AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29205ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STUART J WHITE
EXECUTIVE DI40.00Yes (X)Yes (X)$74,662$0$0
M CLINCH BELSER
PAST PRESIDEYes (X)Yes (X)$0$0$0
T MOFFATT BURRISS JR
PRESIDENTYes (X)Yes (X)$0$0$0
STACY STOKES
TREASURERYes (X)Yes (X)$0$0$0
ANNE M SINCLAIR
SECRETARYYes (X)Yes (X)$0$0$0
JAY BRESSLER
BOARD MEMBERYes (X)$0$0$0
RUSTY BRODIE
BOARD MEMBERYes (X)$0$0$0
C LAMAR COMALANDER
BOARD MEMBERYes (X)$0$0$0
ROBERT W DERRICK
BOARD MEMBERYes (X)$0$0$0
BILL FUNDERBURK
BOARD MEMBERYes (X)$0$0$0
CHRISTIAN HENDRICKS
BOARD MEMBERYes (X)$0$0$0
SUSAN KROTZ
BOARD MEMBERYes (X)$0$0$0
CETH LAND
BOARD MEMBERYes (X)$0$0$0
SUSAN MATHIS
BOARD MEMBERYes (X)$0$0$0
BROOK MOORE
BOARD MEMBERYes (X)$0$0$0
RICHARD NESS
BOARD MEMBERYes (X)$0$0$0
ALAN J REYNER
BOARD MEMBERYes (X)$0$0$0
JANE WILLCOX SALLEY
BOARD MEMBERYes (X)$0$0$0
KENNETH B SIMMONS JR
BOARD MEMBERYes (X)$0$0$0
BEN SKELLEY
BOARD MEMBERYes (X)$0$0$0
JOHN SPEARMAN
BOARD MEMBERYes (X)$0$0$0
DAVID STACK
BOARD MEMBERYes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$74,662TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$55,747MembershipDuesAmt
All Other Contributions$233,296AllOtherContributionsAmt
Total Contributions$289,043TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EVENT REGISTRATION & INCOME$13,244$13,244
LAND TRUST DAY$9,921$9,921
FieldValueIRS element (for citing)
Total Program Service Revenue$23,165TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,717TotalRevenueColumnAmt
Related Or Exempt Func Income$40,717RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$2,538RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$2,538RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,538TotalRevenueColumnAmt
Related Or Exempt Func Income$2,538RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$812GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,294CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$482TotalRevenueColumnAmt
Related Or Exempt Func Income-$482RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$354,981TotalRevenueColumnAmt
Related Or Exempt Func Income$65,938RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$191,276TotalAmt
Program Services$105,202ProgramServicesAmt
Management And General$51,645ManagementAndGeneralAmt
Fundraising$34,429FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,836TotalAmt
Program Services$6,676ProgramServicesAmt
Management And General$3,709ManagementAndGeneralAmt
Fundraising$4,451FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$12,922TotalAmt
Program Services$6,460ProgramServicesAmt
Management And General$2,843ManagementAndGeneralAmt
Fundraising$3,619FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$20,427TotalAmt
Program Services$23,554ProgramServicesAmt
Management And General$277ManagementAndGeneralAmt
Fundraising-$3,404FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,910TotalAmt
Program Services$2,168ProgramServicesAmt
Management And General$1,877ManagementAndGeneralAmt
Fundraising-$135FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,928TotalAmt
Program Services$7,964ProgramServicesAmt
Management And General$3,504ManagementAndGeneralAmt
Fundraising$4,460FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,258TotalAmt
Program Services$4,846ProgramServicesAmt
Management And General$408ManagementAndGeneralAmt
Fundraising-$996FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$959TotalAmt
Program Services$384ProgramServicesAmt
Management And General$384ManagementAndGeneralAmt
Fundraising$191FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$795TotalAmt
Program Services$795ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,241TotalAmt
Program Services$8,875ProgramServicesAmt
Management And General$1,096ManagementAndGeneralAmt
Fundraising$2,270FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISCELLANEOUS EXPENSES$15,970$9,225$8,214-$1,469
MEMBERSHIP EVENTS$4,926$2,463$2,463
TELEPHONE AND INTERNET$3,544$1,772$780$992
POSTAGE & DELIVERY$3,126$1,094$156$1,876

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,451TotalAmt
Program Services$1,837ProgramServicesAmt
Management And General$2,465ManagementAndGeneralAmt
Fundraising$3,149FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$312,569TotalAmt
Program Services$183,315ProgramServicesAmt
Management And General$77,358ManagementAndGeneralAmt
Fundraising$51,896FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$127,415BOYAmt
EOY$531,399EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$10,276BOYAmt
EOY$9,338EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$735BOYAmt
EOY$735EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$916,321LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$14,253LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$904,133BOYAmt
EOY$902,068EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$631,974BOYAmt
EOY$713,908EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$401,672BOYAmt
EOY$390,161EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,076,205BOYAmt
EOY$2,547,609EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,158BOYAmt
EOY$3,325EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$468,172EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,158BOYAmt
EOY$471,497EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,351,606BOYAmt
EOY$1,304,152EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$722,441BOYAmt
EOY$771,960EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,074,047BOYAmt
EOY$2,076,112EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,076,205BOYAmt
EOY$2,547,609EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$42,412ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$43,723NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$4,647DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets-$1,271OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$341,629CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$553,445CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$244,285CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$305,728CurrentTaxYearMinus1YearAmt
Current Tax Year$289,043CurrentTaxYearAmt
Total$1,734,130TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,693CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,945CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,230CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,127CurrentTaxYearMinus1YearAmt
Current Tax Year$67,232CurrentTaxYearAmt
Total$142,227TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$380,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$571,390CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$254,515CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$313,855CurrentTaxYearMinus1YearAmt
Current Tax Year$356,275CurrentTaxYearAmt
Total$1,876,357TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,876,357PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,698CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,223CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,012CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,922CurrentTaxYearMinus1YearAmt
Current Tax Year$40,717CurrentTaxYearAmt
Total$94,572TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,698CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,223CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,012CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,922CurrentTaxYearMinus1YearAmt
Current Tax Year$40,717CurrentTaxYearAmt
Total$94,572TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$7,108CurrentTaxYearMinus3YearsAmt
Total$7,108TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$391,020CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$586,721CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$267,527CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$335,777CurrentTaxYearMinus1YearAmt
Current Tax Year$396,992CurrentTaxYearAmt
Total$1,978,037TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.94860PublicSupportCY509Pct
Public Support PY5090.96910PublicSupportPY509Pct
Investment Income CY0.05000InvestmentIncomeCYPct
Investment Income PY0.03000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Total Easements142TotalEasementsCnt
Total Acreage65677.00TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement500.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$31,800ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$401,672BeginningYearBalanceAmt
Investment Earnings Or Losses$12,361InvestmentEarningsOrLossesAmt
Other Expenditures$19,926OtherExpendituresAmt
Administrative Expenses$4,482AdministrativeExpensesAmt
End Year Balance$389,625EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$408,396BeginningYearBalanceAmt
Investment Earnings Or Losses$11,237InvestmentEarningsOrLossesAmt
Other Expenditures$13,401OtherExpendituresAmt
Administrative Expenses$4,560AdministrativeExpensesAmt
End Year Balance$401,672EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$363,554BeginningYearBalanceAmt
Investment Earnings Or Losses$60,764InvestmentEarningsOrLossesAmt
Other Expenditures$12,301OtherExpendituresAmt
Administrative Expenses$3,621AdministrativeExpensesAmt
End Year Balance$408,396EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$334,810BeginningYearBalanceAmt
Investment Earnings Or Losses$43,829InvestmentEarningsOrLossesAmt
Other Expenditures$11,694OtherExpendituresAmt
Administrative Expenses$3,391AdministrativeExpensesAmt
End Year Balance$363,554EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$355,628BeginningYearBalanceAmt
Investment Earnings Or Losses-$3,637InvestmentEarningsOrLossesAmt
Other Expenditures$14,330OtherExpendituresAmt
Administrative Expenses$2,851AdministrativeExpensesAmt
End Year Balance$334,810EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.06870BoardDesignatedBalanceEOYPct
Term Endowment Balance EOY0.93130TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$899,344OtherCostOrOtherBasisAmt
Book Value$899,344BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,977OtherCostOrOtherBasisAmt
Depreciation$14,253DepreciationAmt
Book Value$2,724BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$902,068TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
MORGAN STANLEY - TEMP RESTRICTED$368,292F
MORGAN STANLEY - UNRESTRICTED$345,616F
FieldValueIRS element (for citing)
Total Book Value Securities$713,908TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescBENEFICIAL INTEREST IN ASSETS CCCFDesc
Book Value$390,161BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$390,161TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER CURRENT LIABILITIESDesc
Amt$468,172Amt
FieldValueIRS element (for citing)
Total Liability$468,172TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$316,441TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$43,187NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$4,647DonatedServicesAndUseFcltsAmt
Revenue Not Reported-$38,540RevenueNotReportedAmt
Revenue Subtotal$354,981RevenueSubtotalAmt
Total Revenue Per Form990$354,981TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$313,840TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,271OtherExpensesIncludedAmt
Expenses Not Reported$1,271ExpensesNotReportedAmt
Expenses Subtotal$312,569ExpensesSubtotalAmt
Total Expenses Per Form990$312,569TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 1, PART II, LINE 5YES, THE CONGAREE LAND TRUST HAS A WRITTEN POLICY REGARDING MONITORING AND ENFORCEMENT OF CONSERVATION EASEMENTS.
SCHEDULE D, PAGE 1, PART II, LINE 9ALTHOUGH 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 4, PART XII, LINE 2DBOOK / TAX DEPRECIATION DIFFERENCE 1,271

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4ATRAINING, 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 2, PART III, LINE 4DTHE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 65,677 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 11BTHE FORM 990 IS REVIEWED BY THE TREASURER AND THE EXECUTIVE DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 12CTHE 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 DECISIONS 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 EXIST
FORM 990, PAGE 6, PART VI, LINE 15ATHE BOARD WILL REVIEW COMPARABLE DATA SUCH AS THE LAND TRUST ALLIANCE SURVEY FOR COMPENSATION.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND MAY BE OBTAINED THROUGH THE SOUTH CAROLINA SECRETARY OF STATE.
FORM 990, PART XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE -1,271 TOTAL -1,271

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