LOWCOUNTRY LAND TRUST INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LOWCOUNTRY LAND TRUST INC (EIN 57-0809313)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-12-22
IRS object ID
202533569349300133
Schema version
2024v5.0
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)
Return2025-12-22T16:30:13-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN570692602PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BURKETT BURKETT & BURKETT CPAS PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2044AddressLine1Txt
CityWEST COLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29171ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN570809313EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWCOUNTRY LAND TRUST INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOWCBusinessNameControlTxt
Phone8435776510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11362 OLD TOWNE RDAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29407ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT DANIEL PERRYPersonNm
Person TitleVICE CHAIRPersonTitleTxt
Phone8434100672PhoneNum
Signature2025-12-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW P HODGES CPAPreparerPersonNm
PTINP00905863PTIN
Phone8037943712PhoneNum
Preparation2025-12-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerBOB BALDWINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11362 OLD TOWNE RDAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29407ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$21,665,448GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LOWCOUNTRYLANDTRUST.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1985FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTO PROTECT LAND AND WATER FOREVER, NURTURE RELATIONSHIPS BETWEEN PEOPLE AND PLACE, AND CONNECT CONSERVATION TO COMMUNITY.ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers128TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,008,713PYContributionsGrantsAmt
CY Contributions Grants$11,465,266CYContributionsGrantsAmt
PY Program Service Revenue$71,841PYProgramServiceRevenueAmt
CY Program Service Revenue$176,106CYProgramServiceRevenueAmt
PY Investment Income$636,675PYInvestmentIncomeAmt
CY Investment Income$700,066CYInvestmentIncomeAmt
PY Other Revenue$172,306PYOtherRevenueAmt
CY Other Revenue$285,901CYOtherRevenueAmt
PY Total Revenue$5,889,535PYTotalRevenueAmt
CY Total Revenue$12,627,339CYTotalRevenueAmt
CY Grants And Similar Paid$4,991,651CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,841,046PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,977,760CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$574,284CYTotalFundraisingExpenseAmt
PY Other Expenses$1,148,055PYOtherExpensesAmt
CY Other Expenses$4,330,686CYOtherExpensesAmt
PY Total Expenses$2,989,101PYTotalExpensesAmt
CY Total Expenses$11,300,097CYTotalExpensesAmt
PY Revenues Less Expenses$2,900,434PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,327,242CYRevenuesLessExpensesAmt
Total Assets BOY$39,253,320TotalAssetsBOYAmt
Total Assets EOY$39,285,979TotalAssetsEOYAmt
Total Liabilities BOY$12,645,197TotalLiabilitiesBOYAmt
Total Liabilities EOY$11,090,925TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$26,608,123NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$28,195,054NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROTECT LAND AND WATER FOREVER, NURTURE RELATIONSHIPS BETWEEN PEOPLE AND PLACE, AND CONNECT CONSERVATION TO COMMUNITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$9,849,525ExpenseAmt
Grant$4,991,651GrantAmt
Revenue$162,935RevenueAmt
DescLAND PROTECTION: DURING FY25, LOWCOUNTRY LAND TRUST PARTICIPATED IN FIFTEEN CONSERVATION TRANSACTIONS. THIS INCLUDES TEN NEW CONSERVATION EASEMENTS PROTECTING 1,295 ACRES, FOUR FEE-SIMPLE PURCHASES PROTECTING 146 ACRES, AND ONE DEED RESTRICTION ON A .7-ACRE PROPERTY. FY25 LAND PROTECTION PROJECTS EXPANDED ACROSS COASTAL SOUTH CAROLINA, FROM THE ACE BASIN TO THE SANTEE BASIN. ON THE OUTSKIRTS OF WALTERBORO, A 561- ACRE TRACT WAS PLACED UNDER A CONSERVATION EASEMENT, DEMONSTRATING THE COMMITMENT OF PRIVATE LANDOWNERS, NONPROFITS, AND STATE GOVERNMENT AGENCIES TO PRESERVING CULTURAL HISTORY AND NATURAL RESOURCES. THE PROJECT HELPED CREATE A CONTIGUOUS PROTECTED LANDSCAPE IN COLLETON COUNTY, CONTRIBUTING TO THE QUICKLY GROWING AREA'S ECOLOGICAL INTEGRITY AND ALIGNING WITH LOWCOUNTRY LAND TRUST'S RECENTLY IDENTIFIED HIGH-RESILIENCE ZONE NEAR COTTAGEVILLE. IN ADDITION TO ACQUIRING 94 ACRES OF VITAL FARMLAND ON JOHNS ISLAND THAT WILL SOON BECOME PUBLICLY ACCESSIBLE VIA WALKING TRAILS, FIELD TRIPS, FARM STANDS, AND EDUCATIONAL PROGRAMS ABOUT SUSTAINABLE FARMING PRACTICES AND LAND STEWARDSHIP, LOWCOUNTRY LAND TRUST BOUGHT, PROTECTED, AND TRANSFERRED THREE PROPERTIES FOR COMMUNITY USE AND BENEFIT. IN PARTNERSHIP WITH CHARLESTON COUNTY PARK AND RECREATION COMMISSION, A 35-ACRE TRACT IN RAVENEL WILL SERVE AS AN OFFICIAL ADDITION TO CAW CAW INTERPRETIVE CENTER. IN COLLABORATION WITH THE BARRIER ISLANDS LITTLE LEAGUE, A 40-ACRE LANDMARK PROJECT ON JOHNS ISLAND ENSURES THAT A VITAL GREEN SPACE WILL REMAIN UNDEVELOPED, PROVIDING BOTH ACTIVE AND PASSIVE RECREATIONAL OPPORTUNITIES FOR THE COMMUNITY. IN PARTNERSHIP WITH THE PHILLIPS COMMUNITY ASSOCIATION AND ITS RESIDENTS, A .7 ACRE SITE WILL BE TRANSFORMED INTO A PUBLICLY ACCESSIBLE GREEN SPACE, WITH THE PRESERVED RUTLEDGE TOMB AT ITS CENTERPIECE, PROVIDING A VITAL LINK TO THE AREA'S PLANTATION HISTORY AND HONORING THE SETTLEMENT COMMUNITY'S RELATIONSHIP WITH THE LAND. LOWCOUNTRY LAND TRUST ALSO HELPED THE RED TOP IMPROVEMENT ASSOCIATION CONSERVE, INTERPRET, AND CELEBRATE A CULTURALLY SIGNIFICANT PROPERTY, AS PART OF ITS COMMUNITY LANDS PROGRAM. OTHER FY25 CONSERVATION EASEMENT PROJECTS INCLUDE PERMANENTLY PROTECTING 1.77 MILES OF DIRECT RIVER FRONTAGE ALONG FEE FARM CREEK, ADDING TO THE NEARLY 14,340 ACRES OF PROTECTED LAND ALONG THE ASHEPOO RIVER AND ITS TRIBUTARIES PROTECTED BY LOWCOUNTRY LAND TRUST; SAFEGUARDING 20 ACRES OF HISTORY AND HABITAT IN THE ASHLEY RIVER HISTORIC DISTRICT; CONSERVING AN ENTIRE UNDISTURBED BARRIER ISLAND OF 28 ACRES OF UPLAND HABITAT SURROUNDED BY 393 ACRES OF SALT MARSH ALONG THE INTRACOASTAL WATERWAY; AND EXPANDING THE CONSERVATION EASEMENT OF AN ECOLOGICALLY RICH AND HISTORICALLY SIGNIFICANT PROPERTY LOCATED ON THE SOUTH SANTEE RIVER AT THE GATEWAY TO CHARLESTON COUNTY ALONG BOTH SIDES OF U.S. HIGHWAY 17.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$525,246ExpenseAmt
DescLAND STEWARDSHIP: IN FY25, LOWCOUNTRY LAND TRUST MONITORED 100% OF ITS OVER 550 PROTECTED PROPERTIES, INCLUDING CONSERVATION EASEMENTS, DEED RESTRICTIONS, AND FEE SIMPLE PROJECTS. LOWCOUNTRY LAND TRUST STAFF UTILIZES VARIOUS MONITORING METHODS, INCLUDING ON-THE-GROUND, DRONE, SATELLITE, AND AERIAL MONITORING, TO MEET ITS STEWARDSHIP OBLIGATIONS. LOWCOUNTRY LAND TRUST STAFF CONTINUE TO COMMUNICATE WITH LANDOWNERS AND PROPERTY MANAGERS DURING MONITORING VISITS AS WELL AS THROUGHOUT THE YEAR TO MAINTAIN STRONG WORKING RELATIONSHIPS AND PROVIDE THEM WITH RELEVANT EDUCATIONAL, LAND MANAGEMENT, AND CONSERVATION EASEMENT RESOURCES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Revenue$13,171RevenueAmt
DescCOMMUNITY OUTREACH: LOWCOUNTRY LAND TRUST, AS PART OF ITS SOUL OF THE LOWCOUNTRY PROGRAM, HOSTED A SERIES OF COMMUNITY OUTREACH EVENTS IN FY25 THAT ENCOURAGED ALL AGES OF ENVIRONMENTAL ENTHUSIASTS TO ENGAGE IN CONSERVATION. FREE OPPORTUNITIES TO IMMERSE ONESELF IN NATURE AND LEARN ABOUT THE IMPORTANCE OF LAND PROTECTION AND STEWARDSHIP INCLUDED EVENTS SUCH AS CLEANUPS AND YOGA AT THE FUTURE ANGEL OAK PRESERVE, WILDLIFE SAMPLINGS AND OYSTER REEF BUILDS WITH THE SCDNR, NATURE WALKS AND BIRDING OUTINGS ON PROTECTED AND STEWARDED SITES, AND A KAYAK CLEANUP ALONG THE BANKS OF THE LAND TRUST'S FIRST-EVER PROTECTED PROPERTY. THE ORGANIZATION ALSO CONVENED OVER 50 LOCAL CONSERVATION PARTNERS TO HOST ITS THIRD-ANNUAL LOWCOUNTRY EARTH MONTH, RAISING AWARENESS ABOUT THE VARIOUS CONSERVATION INITIATIVES/METHODS IN THE REGION.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$10,374,771TotalProgramServiceExpensesAmt
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
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
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 ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
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 With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document23IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee24EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
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 OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWINKY ZEBERLEINPersonNm
Phone8434100670PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11362 OLD TOWNE RDAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29407ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
ASHLEY DEMOSTHENES
PRESIDENT, C27.00Yes (X)$161,223$0$0
MARY ADKINS
TRUSTEE1.00$0$0$0Yes (X)
BOB BALDWIN
CHAIR1.00Yes (X)$0$0$0Yes (X)
W MAC BAUGHMAN
TRUSTEE1.00$0$0$0Yes (X)
J TRAVIS BENINTENDO
TRUSTEE1.00$0$0$0Yes (X)
WALTER BLESSING JR
TRUSTEE1.00$0$0$0Yes (X)
WES CARTER
TRUSTEE1.00$0$0$0Yes (X)
JUSTIN CRAIG
TRUSTEE1.00$0$0$0Yes (X)
BOBBY CREECH
TRUSTEE1.00$0$0$0Yes (X)
AMANDA DAVIS
TRUSTEE1.00$0$0$0Yes (X)
PAULA FELDMAN
TRUSTEE1.00$0$0$0Yes (X)
ROBBIE HOLLINGS
TREASURER1.00Yes (X)$0$0$0Yes (X)
SUSAN JOHNSON
TRUSTEE1.00$0$0$0Yes (X)
SHELDON KRAMER
TRUSTEE1.00$0$0$0Yes (X)
LINDSAY NEVIN
TRUSTEE1.00$0$0$0Yes (X)
ROBERT DANIEL PERRY
VICE CHAIR1.00Yes (X)$0$0$0Yes (X)
MARISSA SAMS
TRUSTEE1.00$0$0$0Yes (X)
BETH SETTLE
SECRETARY1.00Yes (X)$0$0$0Yes (X)
TRAVIS SPAINHOUR
TRUSTEE1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$161,223TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$8,995,806GovernmentGrantsAmt
All Other Contributions$2,469,460AllOtherContributionsAmt
Noncash Contributions$96,908NoncashContributionsAmt
Total Contributions$11,465,266TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRANSFER FEES900099$162,935$162,935
MERCHANDISE SALES900099$13,171$13,171
FieldValueIRS element (for citing)
Total Program Service Revenue$176,106TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$601,795TotalRevenueColumnAmt
Exclusion$601,795ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$8,927,066SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$8,828,795SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$98,271SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$98,271TotalRevenueColumnAmt
Related Or Exempt Func Income$98,271RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$421,472FundraisingGrossIncomeAmt
Fundraising Direct Expenses$209,314FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$212,158TotalRevenueColumnAmt
Exclusion$212,158ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS INCOME900099$70,395$70,395
GAIN ON TERMINATION OF LEASE900099$3,348$3,348
FieldValueIRS element (for citing)
Other Revenue Total$73,743OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,627,339TotalRevenueColumnAmt
Related Or Exempt Func Income$348,120RelatedOrExemptFuncIncomeAmt
Exclusion$813,953ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$4,991,651TotalAmt
Program Services$4,991,651ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$161,222TotalAmt
Program Services$115,132ProgramServicesAmt
Management And General$22,011ManagementAndGeneralAmt
Fundraising$24,079FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,468,539TotalAmt
Program Services$1,048,711ProgramServicesAmt
Management And General$200,495ManagementAndGeneralAmt
Fundraising$219,333FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$62,969TotalAmt
Program Services$47,787ProgramServicesAmt
Management And General$10,340ManagementAndGeneralAmt
Fundraising$4,842FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$166,135TotalAmt
Program Services$135,660ProgramServicesAmt
Management And General$5,511ManagementAndGeneralAmt
Fundraising$24,964FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$118,895TotalAmt
Program Services$84,622ProgramServicesAmt
Management And General$16,150ManagementAndGeneralAmt
Fundraising$18,123FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$58,203TotalAmt
Program Services$57,821ProgramServicesAmt
Management And General$191ManagementAndGeneralAmt
Fundraising$191FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,000TotalAmt
Program Services$6,120ProgramServicesAmt
Management And General$5,940ManagementAndGeneralAmt
Fundraising$5,940FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$52,807TotalAmt
Management And General$52,807ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$213,776TotalAmt
Program Services$102,081ProgramServicesAmt
Management And General$6,423ManagementAndGeneralAmt
Fundraising$105,272FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$138,908TotalAmt
Program Services$100,317ProgramServicesAmt
Management And General$30ManagementAndGeneralAmt
Fundraising$38,561FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,387TotalAmt
Program Services$15,977ProgramServicesAmt
Management And General$1,589ManagementAndGeneralAmt
Fundraising$5,821FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$91,094TotalAmt
Program Services$35,832ProgramServicesAmt
Management And General$2,358ManagementAndGeneralAmt
Fundraising$52,904FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$111,695TotalAmt
Program Services$84,980ProgramServicesAmt
Management And General$13,502ManagementAndGeneralAmt
Fundraising$13,213FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$20,966TotalAmt
Program Services$17,323ProgramServicesAmt
Management And General$395ManagementAndGeneralAmt
Fundraising$3,248FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$74,589TotalAmt
Program Services$73,759ProgramServicesAmt
Management And General$423ManagementAndGeneralAmt
Fundraising$407FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt
Program Services$1,195ProgramServicesAmt
Management And General$190ManagementAndGeneralAmt
Fundraising$415FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
LAND IMPAIRMENT$3,348,085$3,348,085
TAXES & INSURANCE$66,832$56,217$5,425$5,190
PROFESSIONAL DEVELOPMENT$29,860$21,077$2,880$5,903
BANK & PAYROLL CHARGES$28,965$10,518$846$17,601

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$51,719TotalAmt
Program Services$19,906ProgramServicesAmt
Management And General$3,536ManagementAndGeneralAmt
Fundraising$28,277FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,300,097TotalAmt
Program Services$10,374,771ProgramServicesAmt
Management And General$351,042ManagementAndGeneralAmt
Fundraising$574,284FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,777,436BOYAmt
EOY$1,191,841EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,917,889BOYAmt
EOY$1,206,460EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,000BOYAmt
EOY$5,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$91,801BOYAmt
EOY$63,328EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$15,639,209LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,550LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$19,263,907BOYAmt
EOY$15,629,659EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$13,742,168BOYAmt
EOY$14,439,112EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$3,142BOYAmt
EOY$1,842EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,452,977BOYAmt
EOY$6,748,737EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$39,253,320BOYAmt
EOY$39,285,979EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$513,621BOYAmt
EOY$288,842EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$5,150,193BOYAmt
EOY$3,985,505EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,981,383BOYAmt
EOY$6,816,578EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,645,197BOYAmt
EOY$11,090,925EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,901,283BOYAmt
EOY$16,680,178EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,706,840BOYAmt
EOY$11,514,876EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$26,608,123BOYAmt
EOY$28,195,054EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$39,253,320BOYAmt
EOY$39,285,979EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,327,242ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$259,689NetUnrlzdGainsLossesInvstAmt
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)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,374,277CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,334,336CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,748,289CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,008,713CurrentTaxYearMinus1YearAmt
Current Tax Year$11,465,266CurrentTaxYearAmt
Total$30,930,881TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,374,277CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,334,336CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,748,289CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,008,713CurrentTaxYearMinus1YearAmt
Current Tax Year$11,465,266CurrentTaxYearAmt
Total$30,930,881TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$2,440,152SubstantialContributorsTotAmt
Public Support Total170$28,490,729PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$234,003CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$201,454CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$309,856CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$526,218CurrentTaxYearMinus1YearAmt
Current Tax Year$601,795CurrentTaxYearAmt
Total$1,873,326TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$69,073CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,018CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,172CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,944CurrentTaxYearMinus1YearAmt
Current Tax Year$70,395CurrentTaxYearAmt
Total$151,602TotalAmt
FieldValueIRS element (for citing)
Total Support$32,955,809TotalSupportAmt
Gross Receipts Rltd Activities$1,466,468GrossReceiptsRltdActivitiesAmt
Public Support CY1700.86450PublicSupportCY170Pct
Public Support PY1700.72450PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 151,602ExplanationTxt

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)
Preservation Public UseYes (X)PreservationPublicUseInd
Protection Natural HabitatYes (X)ProtectionNaturalHabitatInd
Preservation Open SpaceYes (X)PreservationOpenSpaceInd
Historic Land AreaYes (X)HistoricLandAreaInd
Total Easements390TotalEasementsCnt
Total Acreage159461.72TotalAcreageCnt
States Easements Held1StatesEasementsHeldCnt
Written Policy MonitoringYes (true)WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement6290.00StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement$507,264ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$38,130BeginningYearBalanceAmt
Investment Earnings Or Losses$1,767InvestmentEarningsOrLossesAmt
Administrative Expenses$750AdministrativeExpensesAmt
End Year Balance$39,147EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$36,937BeginningYearBalanceAmt
Investment Earnings Or Losses$1,944InvestmentEarningsOrLossesAmt
Administrative Expenses$750AdministrativeExpensesAmt
End Year Balance$38,130EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$37,660BeginningYearBalanceAmt
Investment Earnings Or Losses$1,027InvestmentEarningsOrLossesAmt
Administrative Expenses$1,750AdministrativeExpensesAmt
End Year Balance$36,937EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$40,091BeginningYearBalanceAmt
Investment Earnings Or Losses-$138InvestmentEarningsOrLossesAmt
Administrative Expenses$2,293AdministrativeExpensesAmt
End Year Balance$37,660EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$39,871BeginningYearBalanceAmt
Investment Earnings Or Losses$220InvestmentEarningsOrLossesAmt
End Year Balance$40,091EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,538,912OtherCostOrOtherBasisAmt
Book Value$15,538,912BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$100,297OtherCostOrOtherBasisAmt
Depreciation$9,550DepreciationAmt
Book Value$90,747BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,629,659TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
CONSTRUCTION IN PROGRESS$6,740,550
RIGHT OF USE ASSET$8,187
FieldValueIRS element (for citing)
Total Book Value Other Assets$6,748,737TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
LAND CONTRIBUTION PAYABLE$6,727,000
ACCRUED INTEREST$81,246
LEASE LIABILTY$8,332
FieldValueIRS element (for citing)
Total Liability$6,816,578TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$13,169,257TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$259,689NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$125,722DonatedServicesAndUseFcltsAmt
Other Revenue$209,314OtherRevenueAmt
Revenue Not Reported$594,725RevenueNotReportedAmt
Revenue Subtotal$12,574,532RevenueSubtotalAmt
Investment Expenses Not Incld$52,807InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$52,807RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$12,627,339TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,582,326TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$125,722DonatedServicesUseFcltsAmt
Other Expenses Included$209,314OtherExpensesIncludedAmt
Expenses Not Reported$335,036ExpensesNotReportedAmt
Expenses Subtotal$11,247,290ExpensesSubtotalAmt
Investment Expenses Not Incld2$52,807InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$52,807ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$11,300,097TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 1, PART II, LINE 5EACH PARCEL OF REAL ESTATE ACQUIRED BY THE CORPORATION SHALL BE UTILIZED AND MANAGED IN ACCORDANCE WITH A SPECIFIC MANAGEMENT PLAN PREPARED FOR THAT PARCEL. EACH MANAGEMENT PLAN SHALL BE DESIGNED TO REPRESENT THE BEST INTEREST OF THE CORPORATION, AND SHALL BE APPROVED BY MAJORITY VOTE OF THE BOARD OF TRUSTEES. IN ADDITION, EACH MANAGEMENT PLAN SHALL PROVIDE FOR ANNUAL EXEMPTION OF PAYMENT OF PROPERTY TAXES ON ITS ASSOCIATED PARCEL. THE ORIGINAL MANAGEMENT PLAN FOR ALGE ISLAND, FORMERLY PARKDALE ISLAND, SHALL ONLY BE AMENDED BY THE MEMBERS OF THE BOARD OF TRUSTEES IN THE SAME MANNER AS AN AMENDMENT TO THESE BYLAWS, IN ACCORDANCE WITH ARTICLE VIII. MANAGEMENT PLANS WILL BE RETAINED AT THE CORPORATE OFFICE AND WILL BE SUBJECT TO PERIODIC REVIEW AND AMENDMENT BY THE BOARD OF TRUSTEES.
SCHEDULE D, PAGE 1, PART II, LINE 9THE FOOTNOTES TO THE AUDITED FINANCIAL STATEMENTS REFLET THE FOLLOWING: "VARIOUS LANDS AND LEGAL RESTRICTIONS ON LANDS ARE PURCHASED AND DONATED TO THE TRUST FOR THE PURPOSE OF PRESERVATION. THE TITLE TO 4,419 AND 5,381 ACRES OF PROTECTED LAND ARE HELD BY THE TRUST AS OF JUNE 30, 2025 AND 2024, RESPECTIVELY. THE TRUST RECORDS IN THE CONSOLIDATED FINANCIAL STATEMENTS THE ESTIMATED FAIR MARKET VALUE AT THE TIME OF DONATION OF LAND TO WHICH IT HOLDS TITLE. CONSERVATION EASEMENTS, DEED RESTRICTIONS, AND RETIRED MINERAL RIGHTS ARE RECORDED AT A NOMINAL VALUE IN THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF JUNE 30, 2025 AND 2024, CONSERVATION EASEMENTS HAD BEEN GRANTED TO THE TRUST FOR 159,462 AND 158,167 ACRES, RESPECTIVELY." OF THE 159,462 ACRES LISTED IN THE NOTES TO THE FINANCIAL STATEMENTS, 159,368.061 ARE HELD BY LOWCOUNTRY LAND TRUST, WITH THE REMAINING 93.96 OF ACREAGE HELD BY THE ECLT FOUNDATION.
SCHEDULE D, PAGE 4, PART XI, LINE 2DSPECIAL EVENTS EXPENSES 209,314
SCHEDULE D, PAGE 4, PART XII, LINE 2DSPECIAL EVENTS EXPENSES 209,314

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SPECIAL EVENTSEvent1Nm
Gross Receipts Event1$421,472GrossReceiptsEvent1Amt
Gross Revenue Event1$421,472GrossRevenueEvent1Amt
Other Direct Expenses Event1$209,314OtherDirectExpensesEvent1Amt
Gross Receipts Total$421,472GrossReceiptsTotalAmt
Gross Revenue Total Events$421,472GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$209,314OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$209,314DirectExpenseSummaryEventsAmt
Net Income Summary$212,158NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (9 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtIRC SectionIRCSectionDescBusiness Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line2USAddress/AddressLine2TxtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
NEMOURS WILDLIFE FOUNDATION
161 NEMOURS PLANTATION RDYEMASSEESC29945570985138$10,000ACE BASIN TASK FORCE
AIKEN LAND CONSERVANCY
PO BOX 3096AIKENSC29802570932943$29,753KORN TRACT501C3
OPEN SPACE LAND INSTITUTE LAND
141 WILLIMAN STREETCHARLESTONSC29403133028060$259,748MULTIPLE CES501C3TRUSTSUITE A
EDISTO ISLAND OPEN LAND TRUST INC
PO BOX 1EDISTO ISLANDSC29438571007436$70,000MAXCY FARM501C3
PEE DEE LAND TRUST
448 WEST CHEVES STFLORENCESC29501571075947$5,400RIVER PLACE FARM501C3
THE NATURE CONSERVANCY
4245 N FAIRFAX DRARLINGTONVA22203530242652$70,000CHELSEA PROJECT501C3STE 100
BARRIER ISLANDS LITTLE LEAGUE INC
3362 MAYBANK HWYJOHNS ISLANDSC29455831640647501C3$1,666,750COSTMAIN RD PK
CHARLESTON COUNTY
861 RIVERLAND DRCHARLESTONSC29455GOVPARKS AND RECREATION COMMISSION$2,200,000COSTHOLLY GROVE
RED TOP IMPROVEMENT ASSOCIATION
750 HUGHES RDJOHNS ISLANDSC29455201093964501C3$680,000COSTRED TOP PARK
FieldValueIRS element (for citing)
Total501c3 Org9Total501c3OrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonASHLEY DEMOSTHENESPersonNm
TitlePRESIDENT, CEOTitleTxt
Base Compensation Filing Org$161,223BaseCompensationFilingOrgAmt
Total Compensation Filing Org$161,223TotalCompensationFilingOrgAmt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$17,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Cars And Other Vehicles CarsAndOtherVehiclesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$15,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt

Real Estate Commercial RealEstateCommercialGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$64,908NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4ALAND PROTECTION: DURING FY25, LOWCOUNTRY LAND TRUST PARTICIPATED IN FIFTEEN CONSERVATION TRANSACTIONS. THIS INCLUDES TEN NEW CONSERVATION EASEMENTS PROTECTING 1,295 ACRES, FOUR FEE-SIMPLE PURCHASES PROTECTING 146 ACRES, AND ONE DEED RESTRICTION ON A .7-ACRE PROPERTY. FY25 LAND PROTECTION PROJECTS EXPANDED ACROSS COASTAL SOUTH CAROLINA, FROM THE ACE BASIN TO THE SANTEE BASIN. ON THE OUTSKIRTS OF WALTERBORO, A 561- ACRE TRACT WAS PLACED UNDER A CONSERVATION EASEMENT, DEMONSTRATING THE COMMITMENT OF PRIVATE LANDOWNERS, NONPROFITS, AND STATE GOVERNMENT AGENCIES TO PRESERVING CULTURAL HISTORY AND NATURAL RESOURCES. THE PROJECT HELPED CREATE A CONTIGUOUS PROTECTED LANDSCAPE IN COLLETON COUNTY, CONTRIBUTING TO THE QUICKLY GROWING AREA'S ECOLOGICAL INTEGRITY AND ALIGNING WITH LOWCOUNTRY LAND TRUST'S RECENTLY IDENTIFIED HIGH-RESILIENCE ZONE NEAR COTTAGEVILLE. IN ADDITION TO ACQUIRING 94 ACRES OF VITAL FARMLAND ON JOHNS ISLAND THAT WILL SOON BECOME PUBLICLY ACCESSIBLE VIA WALKING TRAILS, FIELD TRIPS, FARM STANDS, AND EDUCATIONAL PROGRAMS ABOUT SUSTAINABLE FARMING PRACTICES AND LAND STEWARDSHIP, LOWCOUNTRY LAND TRUST BOUGHT, PROTECTED, AND TRANSFERRED THREE PROPERTIES FOR COMMUNITY USE AND BENEFIT. IN PARTNERSHIP WITH CHARLESTON COUNTY PARK AND RECREATION COMMISSION, A 35-ACRE TRACT IN RAVENEL WILL SERVE AS AN OFFICIAL ADDITION TO CAW CAW INTERPRETIVE CENTER. IN COLLABORATION WITH THE BARRIER ISLANDS LITTLE LEAGUE, A 40-ACRE LANDMARK PROJECT ON JOHNS ISLAND ENSURES THAT A VITAL GREEN SPACE WILL REMAIN UNDEVELOPED, PROVIDING BOTH ACTIVE AND PASSIVE RECREATIONAL OPPORTUNITIES FOR THE COMMUNITY. IN PARTNERSHIP WITH THE PHILLIPS COMMUNITY ASSOCIATION AND ITS RESIDENTS, A .7 ACRE SITE WILL BE TRANSFORMED INTO A PUBLICLY ACCESSIBLE GREEN SPACE, WITH THE PRESERVED RUTLEDGE TOMB AT ITS CENTERPIECE, PROVIDING A VITAL LINK TO THE AREA'S PLANTATION HISTORY AND HONORING THE SETTLEMENT COMMUNITY'S RELATIONSHIP WITH THE LAND. LOWCOUNTRY LAND TRUST ALSO HELPED THE RED TOP IMPROVEMENT ASSOCIATION CONSERVE, INTERPRET, AND CELEBRATE A CULTURALLY SIGNIFICANT PROPERTY, AS PART OF ITS COMMUNITY LANDS PROGRAM. OTHER FY25 CONSERVATION EASEMENT PROJECTS INCLUDE PERMANENTLY PROTECTING 1.77 MILES OF DIRECT RIVER FRONTAGE ALONG FEE FARM CREEK, ADDING TO THE NEARLY 14,340 ACRES OF PROTECTED LAND ALONG THE ASHEPOO RIVER AND ITS TRIBUTARIES PROTECTED BY LOWCOUNTRY LAND TRUST; SAFEGUARDING 20 ACRES OF HISTORY AND HABITAT IN THE ASHLEY RIVER HISTORIC DISTRICT; CONSERVING AN ENTIRE UNDISTURBED BARRIER ISLAND OF 28 ACRES OF UPLAND HABITAT SURROUNDED BY 393 ACRES OF SALT MARSH ALONG THE INTRACOASTAL WATERWAY; AND EXPANDING THE CONSERVATION EASEMENT OF AN ECOLOGICALLY RICH AND HISTORICALLY SIGNIFICANT PROPERTY LOCATED ON THE SOUTH SANTEE RIVER AT THE GATEWAY TO CHARLESTON COUNTY ALONG BOTH SIDES OF U.S. HIGHWAY 17.
FORM 990, PAGE 2, PART III, LINE 4CCOMMUNITY OUTREACH: LOWCOUNTRY LAND TRUST, AS PART OF ITS SOUL OF THE LOWCOUNTRY PROGRAM, HOSTED A SERIES OF COMMUNITY OUTREACH EVENTS IN FY25 THAT ENCOURAGED ALL AGES OF ENVIRONMENTAL ENTHUSIASTS TO ENGAGE IN CONSERVATION. FREE OPPORTUNITIES TO IMMERSE ONESELF IN NATURE AND LEARN ABOUT THE IMPORTANCE OF LAND PROTECTION AND STEWARDSHIP INCLUDED EVENTS SUCH AS CLEANUPS AND YOGA AT THE FUTURE ANGEL OAK PRESERVE, WILDLIFE SAMPLINGS AND OYSTER REEF BUILDS WITH THE SCDNR, NATURE WALKS AND BIRDING OUTINGS ON PROTECTED AND STEWARDED SITES, AND A KAYAK CLEANUP ALONG THE BANKS OF THE LAND TRUST'S FIRST-EVER PROTECTED PROPERTY. THE ORGANIZATION ALSO CONVENED OVER 50 LOCAL CONSERVATION PARTNERS TO HOST ITS THIRD-ANNUAL LOWCOUNTRY EARTH MONTH, RAISING AWARENESS ABOUT THE VARIOUS CONSERVATION INITIATIVES/METHODS IN THE REGION.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVIEWED BY THE CEO/PRESIDENT AND CONTROLLER, AND REVIEWED AND APPROVED BY THE AUDIT, FINANCE AND EXECUTIVE COMMITTEES, AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE BOARD CHAIR ALONG WITH THE BOARD OF TRUSTEES REVIEWS THE CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. BOARD AND COMMITTEE MEMBERS IDENTIFY AND ADDRESS POTENTIAL CONFLICT ISSUES DURING MEETINGS. DURING BOARD AND COMMITTEE MEETINGS THE POLICY IS ENFORCED BY THE CHAIR PERSON. IN THE EVENT OF A POTENTIAL CONFLICT, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTES ON THE MATTER.
FORM 990, PAGE 6, PART VI, LINE 15ATHE PROCESS FOR DETERMINING THE SALARY OF THE CEO/PRESIDENT, OFFICERS, AND OTHER KEY EMPLOYEES IS SUBSTANTIATED BY REVIEWING THE LTA NATIONAL SALARY SURVEY, SURVEYING LOCAL ORGANIZATIONS, AND IS BASED ON YEARS OF EXPERIENCE AND EXPERTISE. AFTER AN ANNUAL REVIEW IS PERFORMED BY THE BOARD CHAIR AND ANOTHER MEMBER OF THE EXECUTIVE COMMITTEE, SALARY DETERMINATION IS DOCUMENTED AND APPROVED BY THE INDEPENDENT BOARD OF TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 15BSEE 15A
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
FORM 990, PART XI, LINE 9SPECIAL EVENTS EXPENSES 209,314 SPECIAL EVENTS EXPENSES -209,314

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (18 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
WADMACON LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$356,600LLT
BACONS BRIDGE LLC
1362 OLD TOWNE RDCHARLESTONSC29407LANDSCLLT
ASHEM LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$341,800LLT
ANGEL OAK LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$343,000LLT
QUEMBY BARONY LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$6,727,000LLT
FRENCH QUARTER CREEK
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSCLLT
MEYER LAKE LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSCLLT
SIMMONS CREEK - JOHNS ISLAND LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSCLLT
DISHER PRESERVE LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$300,000LLT
MOULTRIE I LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$50,000LLT
MOULTRIE II LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$50,000LLT
RIVERTOWNE WETLAND LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$50,000LLT
SHEM CREEK HEADWATERS LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$200,000LLT
BEEFIELD COMMUNITY LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$800,000LLT
BARRY TRACT LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$2,200,000LLT
WILLOW OAK-JOHNS ISLAND LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSCLLT
GRAYSON OAKS LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSC$3,500,000LLT
VITAL LAND LLC
1362 OLD TOWNE RDCHARLESTONSC29407HOLDS LANDSCLLT

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ECLT FOUNDATION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11362 OLD TOWNE RDAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29407ZIPCd
FieldValueIRS element (for citing)
EIN475524006EIN
Primary ActivitiesBOOKKEEPERPrimaryActivitiesTxt
Legal Domicile StateSCLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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