CONGAREE LAND TRUST: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CONGAREE LAND TRUST (EIN 57-0937485)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-11-14
IRS object ID: 201333189349305808
Schema version: 2012v2.3
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-14T14:52:39-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SCOTT AND COMPANY LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 8388	AddressLine1
City	COLUMBIA	City
State	SC	State
ZIP Code	29202	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	570937485	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CONGAREE LAND TRUST	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CONG	NameControl
Phone	8039880000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5232	AddressLine1
City	COLUMBIA	City
State	SC	State
ZIP Code	29250	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	STUART J WHITE	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	8039880000	Phone
Date Signed	2013-11-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SANDRA KRELL COOPER	Name
Phone	8032566021	Phone
Date Prepared	2013-11-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	STUART J WHITE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5232	AddressLine1
City	COLUMBIA	City
State	SC	State
ZIP Code	29250	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	598382	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.CONGAREELT.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1991	YearFormation
State Legal Domicile	SC	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	20	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	20	NbrIndependentVotingMembers
Total Nbr Employees	9	TotalNbrEmployees
Total Nbr Volunteers	38	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	341629	ContributionsGrantsPriorYear
Contributions Grants Current Year	553445	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	38693	ProgramServiceRevenuePriorYear
Program Service Revenue CY	17945	ProgramServiceRevenueCY
Investment Income Prior Year	9434	InvestmentIncomePriorYear
Investment Income Current Year	8223	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-1163	OtherRevenuePriorYear
Other Revenue Current Year	8108	OtherRevenueCurrentYear
Total Revenue Prior Year	388593	TotalRevenuePriorYear
Total Revenue Current Year	587721	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	131422	SalariesEtcPriorYear
Salaries Etc Current Year	176886	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	66104	TotalFundrsngExpCurrentYear
Other Expense Prior Year	104954	OtherExpensePriorYear
Other Expenses Current Year	107647	OtherExpensesCurrentYear
Total Expenses Prior Year	236376	TotalExpensesPriorYear
Total Expenses Current Year	284533	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	152217	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	303188	RevenuesLessExpensesCY
Total Assets BOY	1676569	TotalAssetsBOY
Total Assets EOY	2829606	TotalAssetsEOY
Total Liabilities BOY	1129	TotalLiabilitiesBOY
Total Liabilities EOY	812751	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1675440	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2016855	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	139713	Expense
Revenue	17945	Revenue
Description	THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 41,475 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.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	5002	Expense
Description	THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 41,475 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.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	5002	TotalOfOtherProgramServiceExp
Total Program Service Expense	144715	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	true	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	9	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Excess Business Holdings	false	ExcessBusinessHoldings
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	20	NbrVotingGoverningBodyMembers
Number Independent Voting Members	20	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	STUART J WHITE	NamePerson
Telephone Number	8039880000	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2231 DEVINE STREET SUITE 100	AddressLine1
City	COLUMBIA	City
State	SC	State
ZIP Code	29205	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (23 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	FormerFormer
STUART J WHITE
EXECUTIVE DI	40.00	X	X	48712	0	0
ANN GRESSETTE
PAST PRESIDE		X	X	0	0	0
T MOFFATT BURRISS JR
BOARD MEMBER		X		0	0	0
CHRISTIAN HENDRICKS
BOARD MEMBER		X		0	0	0
THOMAS S KOHLSAAT
SECRETARY		X	X	0	0	0
THOMAS J MCNEISH
TREASURER		X	X	0	0	0
HANK STALLWORTH
PRESIDENT		X	X	0	0	0
CLINCH H BELSER
VICE PRESIDE		X	X	0	0	0
JAY BRESSLER
BOARD MEMBER		X		0	0	0
JANE WILLCOX SALLEY
BOARD MEMBER		X		0	0	0
ALAN J REYNER
BOARD MEMBER		X		0	0	0
ALLEN W CONGER
BOARD MEMBER		X		0	0	0
MICHAEL EDENS
CHAIRPERSON		X	X	0	0	0
JOHN FAIREY III
BOARD MEMBER		X		0	0	0
SUSAN MATHIS
BOARD MEMBER		X		0	0	0
BEN SKELLEY
BOARD MEMBER		X		0	0	0
RICHARD NESS
BOARD MEMBER		X		0	0	0
JULIANNE SOJOURNER
BOARD MEMBER		X		0	0	0
ANNE M SINCLAIR
BOARD MEMBER		X		0	0	0
DWIGHT STEWART
BOARD MEMBER		X		0	0	0
MELISSA WHITE
BOARD MEMBER		X		0	0	0
JOHN SPEARMAN
BOARD MEMBER		X		0	0	0
WILLIAM P CATE
PAST EXECUTI				19875	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	68587	TotalReportableCompFromOrg
Formers Listed	true	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	65201	MembershipDues
All Other Contributions	488244	AllOtherContributions
Total Contributions	553445	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
FALL EVENT	900099	14563	14563
LAND TRUST DAY		3382	3382

Field	Value	IRS element (for citing)
Total Program Service Revenue	17945	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	8223	TotalRevenueColumn
Exclusion	$8,223	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	18769	GrossSalesOfInventory
Cost Of Goods Sold	10661	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	8108	TotalRevenueColumn
Exclusion	$8,108	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	587721	TotalRevenueColumn
Related Or Exempt Function Income	17945	RelatedOrExemptFunctionIncome
Exclusion	$16,331	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	159038	Total
Program Services	66796	ProgramServices
Management And General	52483	ManagementAndGeneral
Fundraising	39759	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	6000	Total
Program Services	1200	ProgramServices
Management And General	3600	ManagementAndGeneral
Fundraising	1200	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	11848	Total
Program Services	4976	ProgramServices
Management And General	3910	ManagementAndGeneral
Fundraising	2962	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12814	Total
Program Services	6407	ProgramServices
Management And General	2819	ManagementAndGeneral
Fundraising	3588	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	26523	Total
Program Services	25699	ProgramServices
Management And General	412	ManagementAndGeneral
Fundraising	412	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	8562	Total
Program Services	4154	ProgramServices
Management And General	1027	ManagementAndGeneral
Fundraising	3381	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9620	Total
Program Services	3512	ProgramServices
Management And General	1119	ManagementAndGeneral
Fundraising	4989	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	10350	Total
Program Services	5175	ProgramServices
Management And General	2277	ManagementAndGeneral
Fundraising	2898	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	7823	Total
Program Services	7012	ProgramServices
Management And General	423	ManagementAndGeneral
Fundraising	388	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5917	Total
Program Services	2958	ProgramServices
Management And General	1302	ManagementAndGeneral
Fundraising	1657	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	5111	Total
Program Services	5062	ProgramServices
Management And General	24	ManagementAndGeneral
Fundraising	25	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	8675	Total
Program Services	6906	ProgramServices
Management And General	779	ManagementAndGeneral
Fundraising	990	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
TELEPHONE EXPENSES	3359	1680	739	940
MISCELLANEOUS EXPENSES	2890	1445		1445
MEMBERSHIP DUES	2353	1177	518	658
PROPERTY TAXES	2037		2037

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1613	Total
Program Services	556	ProgramServices
Management And General	245	ManagementAndGeneral
Fundraising	812	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	284533	Total
Program Services	144715	ProgramServices
Management And General	73714	ManagementAndGeneral
Fundraising	66104	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	235157	BOY
EOY	1344796	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	194285	BOY
EOY	194601	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	12021	BOY
EOY	17315	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	734	BOY
EOY	735	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	916321	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	7716	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	899562	BOY
EOY	908605	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	334810	BOY
EOY	363554	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1676569	BOY
EOY	2829606	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1129	BOY
EOY	812751	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1129	BOY
EOY	812751	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1147235	BOY
EOY	1394966	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	528205	BOY
EOY	621889	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1675440	BOY
EOY	2016855	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1676569	BOY
EOY	2829606	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	303188	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	33587	ReconciliationUnrealizedInvest
Reconcilation Other Changes	4640	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	257161	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	211411	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	703053	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	341629	CurrentTaxYearMinus1Year
Current Tax Year	553445	CurrentTaxYear
Total	2066699	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	19757	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13010	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6265	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	38693	CurrentTaxYearMinus1Year
Current Tax Year	17945	CurrentTaxYear
Total	95670	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	276918	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	224421	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	709318	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	380322	CurrentTaxYearMinus1Year
Current Tax Year	571390	CurrentTaxYear
Total	2162369	Total

Field	Value	IRS element (for citing)
Public Support Total509	2162369	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	16030	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6204	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10004	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	10698	CurrentTaxYearMinus1Year
Current Tax Year	8223	CurrentTaxYear
Total	51159	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	16030	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6204	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10004	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	10698	CurrentTaxYearMinus1Year
Current Tax Year	8223	CurrentTaxYear
Total	51159	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Current Tax Year	7108	CurrentTaxYear
Total	7108	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	292948	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	230625	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	719322	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	391020	CurrentTaxYearMinus1Year
Current Tax Year	586721	CurrentTaxYear
Total	2220636	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.97380	PublicSupportPercentage509
Prior Year Support Percentage	0.96950	PriorYearSupportPercentage
Investment Income Percentage	0.02000	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.03000	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Protection Of Natural Habitat	X	ProtectionOfNaturalHabitat
Preservation Of Open Space	X	PreservationOfOpenSpace
Total Number Of Easements	104	TotalNumberOfEasements
Total Acreage	41475	TotalAcreage
Nmbr States In Which Easements Held	1	NmbrStatesInWhichEasementsHeld
Written Policy Monitoring	true	WrittenPolicyMonitoring
Staff Hours Spent On Enforcement	500	StaffHoursSpentOnEnforcement
Expenses Incurred For Enforcement	30000	ExpensesIncurredForEnforcement
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	334810	BeginningOfYearBalance
Investment Earnings Or Losses	43829	InvestmentEarningsOrLosses
Other Expenditures	11694	OtherExpenditures
Administrative Expenses	3391	AdministrativeExpenses
End Of Year Balance	363554	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	355628	BeginningOfYearBalance
Investment Earnings Or Losses	-3637	InvestmentEarningsOrLosses
Other Expenditures	14330	OtherExpenditures
Administrative Expenses	2851	AdministrativeExpenses
End Of Year Balance	334810	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	307493	BeginningOfYearBalance
Investment Earnings Or Losses	64621	InvestmentEarningsOrLosses
Other Expenditures	13580	OtherExpenditures
Administrative Expenses	2906	AdministrativeExpenses
End Of Year Balance	355628	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.07200	BoardDesignatedEOYBalance
Term Endowment EOY Balance	0.92800	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	899344	OtherCostOrOtherBasis
Book Value	899344	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16977	OtherCostOrOtherBasis
Depreciation	7716	Depreciation
Book Value	9261	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	908605	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
BY COMMUNITY FOUNDATION:	363554
BENEFICIAL INTEREST IN ASSETS HELD

Field	Value	IRS element (for citing)
Total Book Value Other Assets	363554	TotalBookValueOtherAssets
Tot Revenue Etc Audited Fincl Stmt	624880	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	33587	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	3572	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	37159	RevenueNotRptdF990
Revenue Subtotal	587721	RevenueSubtotal
Total Revenue Per Form990	587721	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	283465	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	3572	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	3572	ExpensesNotRptdF990
Expenses Subtotal	279893	ExpensesSubtotal
Other Expenses Not Included	4640	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	4640	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	284533	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ACCOUNTING FOR CONSERVATION EASEMENTS	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 OBLIGATIONS INHERENT IN EASEMENT OWNERSHIP, CONGAREE LAND TRUST'S EASEMENT HOLDINGS ARE NOT REFLECTED ON THE FINANCIALS STATEMENTS EITHER AS ASSETS OR LIABILITIES.
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	BOOK / TAX DEPRECIATION DIFFERENCE 4,640

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	WILLIAM P CATE	NamePerson
Title	PAST EXECUTIVE DIREC	Title
Base Compensation Filing Org	19875	BaseCompensationFilingOrg
Total Compensation Filing Org	19875	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FIRST ACCOMPLISHMENT DESCRIPTION	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.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 41,475 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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWED BY THE TREASURER AND THE EXECUTIVE DIRECTOR.
ENFORCEMENT OF CONFLICTS POLICY	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 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, THE BOARD MAY APPROVE OR REJECT THE PROJECT BASED ON THE FACTS AND CIRCUMSTANCES OR SEEK ADDITIONAL INFORMATION. REGARDLESS OF THE DETERMINATION, THE AFFECTED DIRECTOR OR EMPLOYEE SHALL NOT HAVE PARTICIPATED IN THE VOTE APPROVING THE TRANSACTION OR ANY DISCUSSIONS OF OR BEFORE THE BOARD AT THE TIME THE BOARD VOTED THEREON.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD WILL REVIEW COMPARABLE DATA SUCH AS THE LAND TRUST ALLIANCE SURVEY FOR COMPENSATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILALBE UPON REQUEST AND MAY BE OBTAINED THROUGH THE SOUTH CAROLINA SECRETARY OF STATE.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 4,640

CONGAREE LAND TRUST: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

Activity Other ActivityOther

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (23 entries)

Program Service Revenue ProgramServiceRevenue (2 entries)

Investment Income InvestmentIncome

Net Income Or Loss NetIncomeOrLoss

Total Revenue TotalRevenue

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Conferences Meetings ConferencesMeetings

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Inventories For Sale Or Use InventoriesForSaleOrUse

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Total509 Total509

Gross Investment Income509 GrossInvestmentIncome509

Investment Income And UBTI InvestmentIncomeAndUBTI

Net Income From Other UBI NetIncomeFromOtherUBI

Total Support Total TotalSupportTotal

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Current Year CurrentYear

Current Year Minus1 Year CurrentYearMinus1Year

Current Year Minus2 Years CurrentYearMinus2Years

Land Land

Other Land Buildings OtherLandBuildings

Other Assets OtherAssets (2 entries)

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

Schedule J IRS990ScheduleJ

Form990 Schedule J Part II Form990ScheduleJPartII

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Comments