CONGAREE LAND TRUST: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CONGAREE LAND TRUST (EIN 57-0937485)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-08-17
- IRS object ID
- 202642299349301339
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-17T12:57:09-04:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT AND COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8388 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 292028388 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570937485 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONGAREE LAND TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONG | BusinessNameControlTxt |
| Phone | 8039880000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5232 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29250 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STUART J WHITE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8039880000 | PhoneNum |
| Signature | 2025-02-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SANDRA KRELL COOPER | PreparerPersonNm |
| PTIN | P00701652 | PTIN |
| Phone | 8032566021 | PhoneNum |
| Preparation | 2026-02-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STUART J WHITE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5232 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $793,452 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CONGAREELT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | THE CONGAREE LAND TRUST WAS ESTABLISHED TO PROMOTE VOLUNTARY CONSERVATION OF SCENIC LANDS, OPEN SPACES, FARMS, FORESTS, NATURAL AREAS AND SIGNIFICANT HABITATS IN CENTRAL SOUTH CAROLINA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 32 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $532,620 | PYContributionsGrantsAmt |
| CY Contributions Grants | $575,551 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,165 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,271 | CYProgramServiceRevenueAmt |
| PY Investment Income | $135,612 | PYInvestmentIncomeAmt |
| CY Investment Income | $181,994 | CYInvestmentIncomeAmt |
| PY Other Revenue | $586 | PYOtherRevenueAmt |
| CY Other Revenue | $515 | CYOtherRevenueAmt |
| PY Total Revenue | $689,983 | PYTotalRevenueAmt |
| CY Total Revenue | $789,331 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $267,895 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $319,637 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $124,072 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $201,151 | PYOtherExpensesAmt |
| CY Other Expenses | $228,161 | CYOtherExpensesAmt |
| PY Total Expenses | $469,046 | PYTotalExpensesAmt |
| CY Total Expenses | $547,798 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $220,937 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $241,533 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,814,322 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,197,252 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $121,627 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $104,069 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,692,695 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,093,183 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE CONGAREE LAND TRUST WAS ESTABLISHED TO PROMOTE VOLUNTARY CONSERVATION OF SCENIC LANDS, OPEN SPACES, FARMS, FORESTS, NATURAL AREAS AND SIGNIFICANT HABITATS IN CENTRAL SOUTH CAROLINA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $275,714 | ExpenseAmt |
| Revenue | $31,271 | RevenueAmt |
| Desc | THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 99,000 ACRES OF NATURAL AND SCENIC LANDS, FARMS, WATERWAYS, FORESTS, AND NATURAL AREAS IN CENTRAL SOUTH CAROLINA, BY ASSISTING LANDOWNERS WITH VOLUNTARY CONSERVATION. THE LAND TRUST WORKS WITH PRIVATE LANDOWNERS TO PROTECT LAND PRIMARILY THROUGH ESTABLISHING, CREATING, AND MONITORING PERPETUAL CONSERVATION EASEMENTS - RECORDED LEGAL AGREEMENTS THAT PROTECT THE LAND'S NATURAL AND SCENIC FEATURES BY RESTRICTING ITS USE AND DEVELOPMENT. THE LAND TRUST HOLDS THE CONSERVATION EASEMENT AND ACCEPTS RESPONSIBILITY FOR MONITORING COMPLIANCE WITH THE TERMS OF THE EASEMENT AND FOR DEFENDING THE EASEMENT SHOULD THE TERMS BE THREATENED OR VIOLATED. THE CONGAREE LAND TRUST ALSO PROVIDES EDUCATION, TRAINING, CONFERENCES, EVENTS, AND LITERATURE TO ITS INDIVIDUAL AND CORPORATE MEMBERS AND THE GENERAL PUBLIC TO ENCOURAGE CONSERVATION AND APPRECIATION OF THE NATURAL AND SCENIC AREAS IN ITS AREA. | Desc |
| Total Program Service Expenses | $275,714 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STUART J WHITE | PersonNm |
| Phone | 8039880000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2711 MIDDLEBURG DR SUITE 312 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| STUART J WHITE | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $90,000 | $0 | $4,500 | |
| RUSSELL BAUKNIGHT | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TREY BOONE | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| SHARON BRYANT | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBERT BUNCH | ||||||
| LAND PROTECT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| HEATH CARLL | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHARLES CARSON | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TRIP CHAVIS | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| IRIS GRIFFIN | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DALLON WEATHERS JR | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBERT G DAVIDSON JR | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHRIS KIRK | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ART LANEY | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RYAN MCCUE | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KIMBERLEE NEEL | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MATT RIDDLE | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DAVID SOJOURNER | ||||||
| VICE PRESIDE | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JIMMY STEVENSON | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| HUNTER SUGGS | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JOSH WATERS | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $90,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $4,500 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $151,771 | MembershipDuesAmt |
| All Other Contributions | $423,780 | AllOtherContributionsAmt |
| Total Contributions | $575,551 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EVENT REGISTRATION & INCOME | Desc |
| Total Revenue Column | $31,271 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,271 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,271 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $181,994 | TotalRevenueColumnAmt |
| Exclusion | $181,994 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $550 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $550 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $550 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $550 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,086 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,121 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$35 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$35 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $789,331 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,786 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $181,994 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,000 | TotalAmt |
| Program Services | $49,500 | ProgramServicesAmt |
| Management And General | $24,300 | ManagementAndGeneralAmt |
| Fundraising | $16,200 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,355 | TotalAmt |
| Program Services | $110,195 | ProgramServicesAmt |
| Management And General | $54,096 | ManagementAndGeneralAmt |
| Fundraising | $36,064 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,068 | TotalAmt |
| Program Services | $3,338 | ProgramServicesAmt |
| Management And General | $1,638 | ManagementAndGeneralAmt |
| Fundraising | $1,092 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,352 | TotalAmt |
| Program Services | $744 | ProgramServicesAmt |
| Management And General | $365 | ManagementAndGeneralAmt |
| Fundraising | $243 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,862 | TotalAmt |
| Program Services | $10,931 | ProgramServicesAmt |
| Management And General | $4,810 | ManagementAndGeneralAmt |
| Fundraising | $6,121 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,000 | TotalAmt |
| Program Services | $4,680 | ProgramServicesAmt |
| Management And General | $4,320 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,229 | TotalAmt |
| Program Services | $13,119 | ProgramServicesAmt |
| Management And General | $12,110 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,800 | TotalAmt |
| Program Services | $2,400 | ProgramServicesAmt |
| Fundraising | $2,400 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,879 | TotalAmt |
| Program Services | $1,940 | ProgramServicesAmt |
| Management And General | $970 | ManagementAndGeneralAmt |
| Fundraising | $969 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $524 | TotalAmt |
| Program Services | $236 | ProgramServicesAmt |
| Management And General | $131 | ManagementAndGeneralAmt |
| Fundraising | $157 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,770 | TotalAmt |
| Program Services | $11,705 | ProgramServicesAmt |
| Fundraising | $2,065 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,596 | TotalAmt |
| Program Services | $1,298 | ProgramServicesAmt |
| Management And General | $649 | ManagementAndGeneralAmt |
| Fundraising | $649 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,282 | TotalAmt |
| Program Services | $1,927 | ProgramServicesAmt |
| Management And General | $1,071 | ManagementAndGeneralAmt |
| Fundraising | $1,284 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,466 | TotalAmt |
| Program Services | $12,362 | ProgramServicesAmt |
| Management And General | $6,864 | ManagementAndGeneralAmt |
| Fundraising | $8,240 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,657 | TotalAmt |
| Program Services | $12,394 | ProgramServicesAmt |
| Management And General | $6,197 | ManagementAndGeneralAmt |
| Fundraising | $2,066 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS EXPENSES | $50,767 | $24,368 | $26,399 | |
| MEMBERSHIP EVENTS | $37,568 | $37,568 | ||
| MAGAZINE | $5,810 | $2,905 | $2,905 | |
| MEMBERSHIP DUES | $5,809 | $2,905 | $1,452 | $1,452 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,004 | TotalAmt |
| Program Services | $8,767 | ProgramServicesAmt |
| Management And General | $2,640 | ManagementAndGeneralAmt |
| Fundraising | $4,597 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,798 | TotalAmt |
| Program Services | $275,714 | ProgramServicesAmt |
| Management And General | $148,012 | ManagementAndGeneralAmt |
| Fundraising | $124,072 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,932 | BOYAmt |
| EOY | $17,932 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $491,747 | BOYAmt |
| EOY | $92,350 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,711 | BOYAmt |
| EOY | $10,954 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,468 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $199,955 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,963 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,183 | BOYAmt |
| EOY | $180,992 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,502,977 | BOYAmt |
| EOY | $3,269,977 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $598,304 | BOYAmt |
| EOY | $625,047 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,814,322 | BOYAmt |
| EOY | $4,197,252 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,246 | BOYAmt |
| EOY | $10,606 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,381 | BOYAmt |
| EOY | $93,463 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,627 | BOYAmt |
| EOY | $104,069 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,614,489 | BOYAmt |
| EOY | $1,614,724 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,078,206 | BOYAmt |
| EOY | $2,478,459 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,692,695 | BOYAmt |
| EOY | $4,093,183 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,814,322 | BOYAmt |
| EOY | $4,197,252 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $241,533 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $161,819 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$2,710 | InvestmentExpenseAmt |
| Other Changes In Net Assets | -$154 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $669,892 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $590,547 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $358,469 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $532,620 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $575,551 | CurrentTaxYearAmt |
| Total | $2,727,079 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,647 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37,833 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,599 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,965 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,907 | CurrentTaxYearAmt |
| Total | $163,951 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $702,539 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $628,380 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $393,068 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $555,585 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $611,458 | CurrentTaxYearAmt |
| Total | $2,891,030 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,891,030 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $87,191 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $263,562 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,901 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $135,612 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $181,994 | CurrentTaxYearAmt |
| Total | $759,260 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $87,191 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $263,562 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,901 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $135,612 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $181,994 | CurrentTaxYearAmt |
| Total | $759,260 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $789,730 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $891,942 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $483,969 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $691,197 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $793,452 | CurrentTaxYearAmt |
| Total | $3,650,290 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.79200 | PublicSupportCY509Pct |
| Public Support PY509 | 0.84630 | PublicSupportPY509Pct |
| Investment Income CY | 0.21000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.15000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 215 | TotalEasementsCnt |
| Total Acreage | 99221.76 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 850.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $36,500 | ExpensesIncurredEnforcementAmt |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $479,478 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $60,598 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $6,426 | AdministrativeExpensesAmt |
| End Year Balance | $533,650 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $435,771 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $50,024 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $6,317 | AdministrativeExpensesAmt |
| End Year Balance | $479,478 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $414,374 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $41,643 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $20,246 | AdministrativeExpensesAmt |
| End Year Balance | $435,771 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $518,019 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$79,762 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $23,883 | AdministrativeExpensesAmt |
| End Year Balance | $414,374 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $421,469 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $118,394 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $21,844 | AdministrativeExpensesAmt |
| End Year Balance | $518,019 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.06480 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.93520 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $180,498 | OtherCostOrOtherBasisAmt |
| Book Value | $180,498 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,457 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,963 | DepreciationAmt |
| Book Value | $494 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $180,992 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INTEREST IN ASSETS CCCF | $533,650 |
| OPERATING LEASE, RIGHT-OF-USE ASSET | $91,397 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $625,047 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $93,463 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $93,463 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $952,561 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $161,819 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,121 | OtherRevenueAmt |
| Revenue Not Reported | $165,940 | RevenueNotReportedAmt |
| Revenue Subtotal | $786,621 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $2,710 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $2,710 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $789,331 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $552,073 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,275 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,275 | ExpensesNotReportedAmt |
| Expenses Subtotal | $547,798 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $547,798 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 1, PART II, LINE 5 | THE CONGAREE LAND TRUST CONSERVATION EASEMENT ENFORCEMENT POLICY IT IS THE INTENTION OF THE CONGAREE LAND TRUST ("CLT") TO ESTABLISH A CONSERVATION EASEMENT ENFORCEMENT POLICY TO ADDRESS VIOLATIONS OF CONSERVATION EASEMENTS HELD BY CLT SHOULD THEY OCCUR. THE POLICY IS TO PROVIDE GUIDELINES AND PROCEDURES TO IDENTIFY AND DOCUMENT VIOLATIONS AND TO TAKE ACTIONS TO PROPERLY ADDRESS THOSE VIOLATIONS. I. PURPOSE FOR POLICY IN ORDER TO EFFECTIVELY CONSERVE LAND PROTECTED BY CONSERVATION EASEMENTS HELD BY CLT, CLT MUST HAVE THE ABILITY TO RECOGNIZE AND ADDRESS VIOLATIONS OF THE TERMS OF THOSE CONSERVATION EASEMENTS. THE ABILITY TO PROPERLY AND EFFECTIVELY ENFORCE THE TERMS OF CONSERVATION EASEMENTS IS CRITICAL TO SUCH PROTECTION. FURTHERMORE, IN ORDER TO ACCEPT TAX-DEDUCTIBLE GIFTS AND QUALIFY FOR TAX-EXEMPT STATUS, IRS REGULATIONS REQUIRE THAT EASEMENT- ACCEPTING ORGANIZATIONS COMMIT TO UPHOLDING THE TERMS OF AN EASEMENT AND MAINTAINING THE FINANCIAL CAPABILITY TO ENFORCE THE RESTRICTIONS. (SEE TREAS. REG. 1.170A-14(C)(1)) IT IS IMPORTANT FOR CLT BOARD MEMBERS AND STAFF TO RECOGNIZE NOT ONLY THE IMPORTANCE OF ENFORCEMENT, BUT ALSO THE FACT THAT EACH EASEMENT VIOLATION IS UNIQUE AND REQUIRES AN APPROACH THAT IS TAILORED TO THE VIOLATION IN QUESTION. FOR EXAMPLE, A MAJOR VIOLATION OF A CONSERVATION EASEMENT WILL REQUIRE A DIFFERENT APPROACH THAN A RELATIVELY MINOR VIOLATION. THE OBJECTIVE IS TO CORRECT VIOLATIONS WITH THE GREATEST DEGREE OF COOPERATION BY THE LANDOWNER. II. OBJECTIVES OF POLICY THE PRIMARY OBJECTIVE OF THIS POLICY IS TO ENSURE THE PROTECTION OF CONSERVED LAND BY EFFECTIVE ENFORCEMENT OF CONSERVATION EASEMENTS. THE FOLLOWING ARE SOME GUIDELINES AND GOALS WHEN DEALING WITH VIOLATIONS: A. MAINTAINING THE CONSERVATION PURPOSE(S) OF THE CONSERVATION EASEMENT. B. MAINTAINING THE CONFIDENCE OF CLT MEMBERS, OTHER LANDOWNERS AND MEMBERS OF THE PUBLIC IN CLTS ABILITY TO ENFORCE EASEMENT RESTRICTIONS. C. PROTECTING CLTS LEGAL RIGHTS IN THE CONSERVATION EASEMENT AND THE PROTECTED PROPERTY. D. MAINTAINING THE MOST CONSTRUCTIVE WORKING RELATIONSHIP POSSIBLE WITH THE LANDOWNER. E. COMPLYING WITH ALL OTHER POLICIES OF CLT, INCLUDING THE CONFLICT OF INTEREST POLICY WHERE THE LANDOWNER IS ALSO A PERSON COVERED BY THE POLICY. F. MAINTAINING PROFESSIONALISM AND INTEGRITY. G. COMPLYING WITH ALL APPLICABLE LAWS, INCLUDING FEDERAL AND STATE LAWS REGARDING THE TAX EXEMPT STATUS OF CLT AND CLT'S ABILITY TO ACCEPT DONATIONS OF CONSERVATION EASEMENTS (SEE INTERNAL REVENUE CODE SECTIONS 170(H) AND 501(C)(3) AND RELATED REGULATIONS). H. SELECTING THE METHOD OF ENFORCEMENT APPROPRIATE TO THE VIOLATION AND LEVEL OF HARM RESULTING FROM THE VIOLATION. I. USING LITIGATION AS A LAST RESORT AND ONLY WHEN THERE IS A MERITORIOUS LEGAL BASIS FOR JUDICIAL ACTION. J. MAINTAINING CONSISTENT RESPONSES TO SIMILAR CONSERVATION EASEMENT VIOLATIONS. III. STRATEGIES TO PREVENT EASEMENT VIOLATIONS STEPS SHOULD BE TAKEN BY CLT STAFF TO PREVENT VIOLATIONS OF CONSERVATION EASEMENTS. NOT ALL VIOLATIONS ARE INTENTIONAL, AND THE BEST METHOD OF VIOLATION PREVENTION IS FREQUENT CONTACT WITH LANDOWNERS. THE FOLLOWING ARE STRATEGIES TO PREVENT EASEMENT VIOLATIONS: A. MAINTAIN GOOD RELATIONS WITH LANDOWNERS. B. CONDUCT ANNUAL MONITORING OF ALL PROTECTED PROPERTIES AND PREPARE DETAILED MONITORING REPORTS, ALL IN ACCORDANCE WITH CLT'S STEWARDSHIP POLICY. C. MAKE EVERY EFFORT TO KEEP INFORMED OF WHEN PROPERTIES CHANGE HANDS. D. ENSURE THAT CLT EMPLOYEES AND OTHERS WHO MONITOR PROPERTIES ARE FAMILIAR WITH THE TERMS OF THE CONSERVATION EASEMENT WITH WHICH THEY ARE DEALING. E. PROMPTLY CONTACT EACH NEW OWNER TO ENSURE THAT THE OWNER UNDERSTANDS THE TERMS OF THE CONSERVATION EASEMENT AND THE CONCEPTS AND PURPOSES OF CONSERVATION EASEMENTS IN GENERAL. F. ENCOURAGE LANDOWNERS TO REQUEST REVIEWS BY CLT OF PROPOSED ACTIVITIES ON THE PROPERTY AT ANY TIME THEY ARE UNCERTAIN WHETHER SUCH ACTIVITIES ARE PERMITTED. NOTE: THIS IS IN ADDITION TO SITUATIONS WHERE THE LANDOWNER IS REQUIRED BY THE TERMS OF THE EASEMENT TO PROVIDE NOTICE TO CLT PRIOR TO ENGAGING IN A PERMITTED ACTIVITY (SUCH AS NOTICE REQUIRED PRIOR TO CONSTRUCTING AN IMPROVEMENT). G. PROVIDE TO CLT STAFF (ESPECIALLY LAND PROTECTION AND STEWARDSHIP STAFF) PROPER EDUCATION RELATING TO CONSERVATION EASEMENTS, ENFORCEMENT AND VIOLATIONS. IV. INITIAL PROCEDURES TO ADDRESS EASEMENT VIOLATIONS POSSIBLE EASEMENT VIOLATIONS MAY BE DISCOVERED IN THE COURSE OF ANNUAL MONITORING INSPECTIONS,OR AS REPORTED BY NEIGHBORS, NEW PROPERTY OWNERS, OR OTHER THIRD PARTIES. STEPS TO BE FOLLOWED BY CLT STAFF IN THE CASE OF A POTENTIAL VIOLATION ARE AS FOLLOWS: A. NO INDIVIDUAL DECISIONS. NO ONE PERSON SHOULD MAKE DECISIONS ON WHETHER A VIOLATION HAS OCCURRED OR WHAT RESPONSE SHOULD BE MADE WHERE A VIOLATION HAS OCCURRED. STAFF SHOULD NEVER GIVE A LANDOWNER AN ON-THE-SPOT OPINION THAT A VIOLATION DOES OR DOES NOT EXIST. AN ON-THE-SPOT OPINION THAT A VIOLATION HAS NOT OCCURRED COULD JEOPARDIZE CLT'S ABILITY TO ENFORCE THE EASEMENT WHERE A VIOLATION HAS ACTUALLY OCCURRED, AND AN ON-THE-SPOT OPINION THAT A VIOLATION HAS OCCURRED COULD HARM LANDOWNER RELATIONS WHERE IT TURNS OUT THAT THERE HAS BEEN NO EASEMENT VIOLATION. B. NOTIFICATION TO EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR OF CLT SHOULD BE NOTIFIED IMMEDIATELY UPON DISCOVERY OF A POSSIBLE VIOLATION OF THE TERMS OF A CONSERVATION EASEMENT. THE EXECUTIVE DIRECTOR SHALL THEN COORDINATE WITH STAFF AND, WHERE APPROPRIATE, LEGAL COUNSEL AND BOARD MEMBERS, TO DETERMINE THE APPROPRIATE ACTIONS TO BE TAKEN IN RESPONSE TO THE POTENTIAL VIOLATION. THE EXECUTIVE DIRECTOR SHALL IMMEDIATELY NOTIFY THE PRESIDENT OF THE BOARD WHERE A POTENTIAL VIOLATION COULD HAVE A MATERIAL DETRIMENTAL OR ADVERSE IMPACT ON THE CONSERVATION VALUES PROTECTED BY THE EASEMENT, AND THE BOARD SHALL BE KEPT INFORMED REGARDING THE PROGRESS IN DEALING WITH THE VIOLATION. C. REVIEW OF EASEMENT TERMS. THE CONSERVATION EASEMENT DOCUMENT, BASELINE INVENTORY, AND MONITORING REPORTS SHALL BE REVIEWED TO ASSIST IN DETERMINING WHETHER AN EASEMENT VIOLATION HAS OCCURRED, ITS EXACT NATURE, AND WHEN IT TOOK PLACE. LEGAL COUNSEL SHOULD BE CONSULTED FOR INTERPRETATION OF THE EASEMENT DOCUMENT IF NECESSARY. D. SITE VISITATION AND DOCUMENTATION OF POTENTIAL EASEMENT VIOLATION. IF CLT STAFF HAS NOT ALREADY PROPERLY DOCUMENTED THE POTENTIAL VIOLATION DURING A ROUTINE MONITORING VISIT, THEN STAFF SHOULD VISIT THE SITE TO INSPECT AND CAREFULLY DOCUMENT THE VIOLATION. THE VIOLATION MUST BE DESCRIBED IN DETAIL, INCLUDING LOCATION AND EXTENT. PHOTOS KEYED TO A PHOTOMAP SHOULD BE TAKEN, SIGNED AND DATED BY THE PHOTOGRAPHER. QUANTITATIVE MEASUREMENTS OF THE VIOLATION SHOULD BE NOTED AS APPROPRIATE, E.G. AREA OF IMPACT, NUMBER OF TREES DAMAGED, IMPROVEMENTS CONSTRUCTED AND LOCATION OF IMPROVEMENTS, ETC. FIELD NOTES SHOULD BE SIGNED AND DATED BY THE PERSON CONDUCTING THE INSPECTION. IF THE LANDOWNER DOES NOT GRANT CLT STAFF PERMISSION TO ENTER THE PROPERTY, CLT SHALL CONSULT WITH LEGAL COUNSEL ON HOW TO PROCEED. E. CONSULTATION WITH LEGAL COUNSEL. LEGAL COUNSEL SHOULD BE CONSULTED IN ANY SITUATION WHERE A POTENTIAL EASEMENT VIOLATION HAS OCCURRED WHICH HAS HAD OR COULD HAVE A MATERIAL ADVERSE AFFECT UPON THE CONSERVATION VALUES OF THE PROPERTY. IF CLT BECOMES AWARE OF A PROPOSED, PENDING OR CONTINUING ACTIVITY THAT COULD HAVE SUCH A MATERIAL ADVERSE IMPACT (E.G., PROPOSED OR CONTINUING SURFACE MINING, DRAINAGE OF WETLANDS, HARVESTING OF TIMBER WITHIN NO-CUT ZONE, ETC.), LEGAL COUNSEL SHOULD BE CONTACTED IMMEDIATELY IN ORDER TO TAKE APPROPRIATE STEPS TO MINIMIZE OR AVOID SUCH DAMAGE OR ADDITIONAL DAMAGE. F. DETERMINATION OF VIOLATION AND NATURE/EXTENT OF VIOLATION. FOLLOWING STEPS A E ABOVE, CLT IS TO DETERMINE WHETHER A VIOLATION HAS OCCURRED, AND IF SO, THE NATURE AND EXTENT OF THE VIOLATION. LEGAL COUNSEL SHOULD BE CONSULTED WHEN MAKING SUCH A DETERMINATION. THIS SHOULD INCLUDE AN ANALYSIS OF WHETHER AND TO WHAT EXTENT THE CONSERVATION VALUES OF THE PROPERTY HAVE BEEN ADVERSELY AFFECTED. SUCH DETERMINATION IS EXTREMELY IMPORTANT IN MAKING DECISIONS REGARDING WHAT ACTIONS CLT SHOULD TAKE IN RESPONSE TO THE VIOLATION. FACTORS TO BE CONSIDERED, AMONG OTHER PERTINENT FACTORS, INCLUDE THE FOLLOWING: HAS THE VIOLATION ALREADY OCCURRED OR IS IT ONGOING? THIS IS IMPORTANT IN DETERMINING WHETHER IMMEDIATE ACTION SHOULD BE TAKEN, SUCH AS SEEKING A TEMPORARY RESTRAINING ORDER/INJUNCTION. FOR EXAMPLE, IF A LANDOWNER HAS COMPLETED CONSTRUCTION OF A ROAD AND THE EASEMENT DOCUMENT PROHIBITS ROADS, THEN A TRO IS UNNECESSARY AND CLT SHOULD SEEK OTHER REMEDIES, SUCH AS RESTORATION OF THE AFFECTED LAND. ON THE OTHER HAND, IF AN EASEMENT PROHIBITS DISTURBANCE OF WETLANDS AND THE OWNER HAS BEGUN REMOVING SOIL WITHIN THE WETLAND AND THE VIOLATION IS ONGOING, THEN IMMEDIATE ACTION SHOULD BE TAKEN IN ORDER TO PREVENT FURTHER DAMAGE TO THE HABITAT. HAVE IMPORTANT CONSERVATION VALUES BEEN DAMAGED OR DESTROYED, AND IF SO, TO WHAT EXTENT? FOR EXAMPLE, ASSUME AN EASEMENT DOCUMENT PERMITS CONSTR |
| SCHEDULE D, PAGE 1, PART II, LINE 9 | ALTHOUGH CONSERVATION EASEMENTS ARE REAL PROPERTY RIGHTS, THEY POSSESS LITTLE OR NO MARKET VALUE DUE TO A RESALE MARKET THAT IS ESSENTIALLY LIMITED TO THE OWNER OF THE FEE TITLE OF THE RESTRICTED PROPERTY. BECAUSE OF THIS LIMITED MARKET AND DUE TO THE OBLIGATION INHERENT IN EASEMENT OWNERSHIP, CONGAREE LAND TRUST'S EASEMENT HOLDINGS ARE NOT REFLECTED ON THE FINANCIAL STATEMENTS EITHER AS ASSETS OR LIABILITIES. |
| SCHEDULE D, PAGE 3, PART X | CLT HAS ADOPTED FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES MEASUREMENT AND DISCLOSURE REQUIREMENTS FOR CURRENT AND DEFERRED INCOME TAX PROVISIONS. AS OF JUNE 30, 2025 AND 2024, CLT HAS NO UNCERTAIN TAX POSITIONS TO REPORT AND THEREFORE NO ADJUSTMENTS HAVE BEEN MADE AT THIS TIME. THE FOLLOWING YEARS ARE SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AT JUNE 30, 2025: FEDERAL 2023 - 2025 SOUTH CAROLINA 2023 - 2025 |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | COST OF GOOD SOLD NETTED ON STATEMENT OF REVENUE 4,121 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE 4,121 BOOK / TAX DEPRECIATION DIFFERENCE 154 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | CONSV EASEMENTS | Desc |
| Contribution | 8 | ContributionCnt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | THE CONGAREE LAND TRUST WORKED TO CONSERVE AND PRESERVE CONSERVATION EASEMENTS TOTALING OVER 99,000 ACRES OF NATURAL AND SCENIC LANDS, FARMS, WATERWAYS, FORESTS, AND NATURAL AREAS IN CENTRAL SOUTH CAROLINA, BY ASSISTING LANDOWNERS WITH VOLUNTARY CONSERVATION. THE LAND TRUST WORKS WITH PRIVATE LANDOWNERS TO PROTECT LAND PRIMARILY THROUGH ESTABLISHING, CREATING, AND MONITORING PERPETUAL CONSERVATION EASEMENTS - RECORDED LEGAL AGREEMENTS THAT PROTECT THE LAND'S NATURAL AND SCENIC FEATURES BY RESTRICTING ITS USE AND DEVELOPMENT. THE LAND TRUST HOLDS THE CONSERVATION EASEMENT AND ACCEPTS RESPONSIBILITY FOR MONITORING COMPLIANCE WITH THE TERMS OF THE EASEMENT AND FOR DEFENDING THE EASEMENT SHOULD THE TERMS BE THREATENED OR VIOLATED. THE CONGAREE LAND TRUST ALSO PROVIDES EDUCATION, TRAINING, CONFERENCES, EVENTS, AND LITERATURE TO ITS INDIVIDUAL AND CORPORATE MEMBERS AND THE GENERAL PUBLIC TO ENCOURAGE CONSERVATION AND APPRECIATION OF THE NATURAL AND SCENIC AREAS IN ITS AREA. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE TREASURER AND THE EXECUTIVE DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS ANY EMPLOYEE OR DIRECTOR OF THE LAND TRUST AND ANY RELATED ORGANIZATION OR CLOSE RELATIVE OF AN EMPLOYEE OR DIRECTOR OF THE LAND TRUST. THE DECISION AS TO WHETHER A CONFLICT OF INTEREST EXISTS IS DETERMINED BY THE BOARD. THE BOARD MAY SEEK OUTSIDE ASSISTANCE IN MAKING THIS DETERMINATION IF A CONFLICT OF INTEREST EXISTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD WILL REVIEW COMPARABLE DATA SUCH AS THE LAND TRUST ALLIANCE SURVEY FOR COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND MAY BE OBTAINED THROUGH THE SOUTH CAROLINA SECRETARY OF STATE. |
| FORM 990, PART XI, LINE 9 | COST OF GOOD SOLD NETTED ON STATEMENT OF REVENUE 4,121 COST OF GOODS SOLD NETTED ON STATEMENT OF REVENUE -4,121 BOOK / TAX DEPRECIATION DIFFERENCE -154 TOTAL -154 |
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