2026-08-17T12:57:09-04:00 2025-06-30 SCOTT AND COMPANY LLC PO BOX 8388 COLUMBIA SC 292028388 990 2024-07-01 570937485 CONGAREE LAND TRUST CONG 8039880000 PO BOX 5232 COLUMBIA SC 29250 STUART J WHITE EXECUTIVE DIRECTOR 8039880000 2025-02-18 true true SANDRA KRELL COOPER P00701652 8032566021 2026-02-18 2024 2025-03-06 01:10:19Z STUART J WHITE PO BOX 5232 COLUMBIA SC 29250 793452 false X WWW.CONGAREELT.ORG X 1991 SC THE CONGAREE LAND TRUST WAS ESTABLISHED TO PROMOTE VOLUNTARY CONSERVATION OF SCENIC LANDS, OPEN SPACES, FARMS, FORESTS, NATURAL AREAS AND SIGNIFICANT HABITATS IN CENTRAL SOUTH CAROLINA. 19 19 8 32 0 532620 575551 21165 31271 135612 181994 586 515 689983 789331 0 0 267895 319637 0 124072 201151 228161 469046 547798 220937 241533 3814322 4197252 121627 104069 3692695 4093183 X THE CONGAREE LAND TRUST WAS ESTABLISHED TO PROMOTE VOLUNTARY CONSERVATION OF SCENIC LANDS, OPEN SPACES, FARMS, FORESTS, NATURAL AREAS AND SIGNIFICANT HABITATS IN CENTRAL SOUTH CAROLINA. false false 275714 31271 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. 275714 true true false false false false true false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false true 2 0 true 8 true false false false false false false false false X 19 19 false false false false false false false true true false false false true true true true true true false false SC X X STUART J WHITE 8039880000 2711 MIDDLEBURG DR SUITE 312 COLUMBIA SC 29204 STUART J WHITE EXECUTIVE DI 40.00 X 90000 0 4500 RUSSELL BAUKNIGHT TREASURER 1.00 X X 0 0 0 TREY BOONE BOARD MEMBER 1.00 X 0 0 0 SHARON BRYANT BOARD MEMBER 1.00 X 0 0 0 ROBERT BUNCH LAND PROTECT 1.00 X 0 0 0 HEATH CARLL BOARD MEMBER 1.00 X 0 0 0 CHARLES CARSON BOARD MEMBER 1.00 X 0 0 0 TRIP CHAVIS PRESIDENT 1.00 X X 0 0 0 IRIS GRIFFIN BOARD MEMBER 1.00 X 0 0 0 DALLON WEATHERS JR BOARD MEMBER 1.00 X 0 0 0 ROBERT G DAVIDSON JR BOARD MEMBER 1.00 X 0 0 0 CHRIS KIRK SECRETARY 1.00 X X 0 0 0 ART LANEY BOARD MEMBER 1.00 X 0 0 0 RYAN MCCUE BOARD MEMBER 1.00 X 0 0 0 KIMBERLEE NEEL BOARD MEMBER 1.00 X 0 0 0 MATT RIDDLE BOARD MEMBER 1.00 X 0 0 0 DAVID SOJOURNER VICE PRESIDE 1.00 X 0 0 0 JIMMY STEVENSON BOARD MEMBER 1.00 X 0 0 0 HUNTER SUGGS BOARD MEMBER 1.00 X 0 0 0 JOSH WATERS BOARD MEMBER 1.00 X 0 0 0 90000 4500 false false false 151771 423780 575551 EVENT REGISTRATION & INCOME 31271 31271 31271 181994 181994 550 550 550 550 4086 4121 -35 -35 789331 31786 181994 90000 49500 24300 16200 200355 110195 54096 36064 6068 3338 1638 1092 1352 744 365 243 21862 10931 4810 6121 9000 4680 4320 25229 13119 12110 4800 2400 2400 3879 1940 970 969 524 236 131 157 13770 11705 2065 2596 1298 649 649 4282 1927 1071 1284 27466 12362 6864 8240 20657 12394 6197 2066 MISCELLANEOUS EXPENSES 50767 24368 26399 MEMBERSHIP EVENTS 37568 37568 MAGAZINE 5810 2905 2905 MEMBERSHIP DUES 5809 2905 1452 1452 16004 8767 2640 4597 547798 275714 148012 124072 27932 17932 491747 92350 10711 10954 1468 199955 18963 181183 180992 2502977 3269977 598304 625047 3814322 4197252 1246 10606 120381 93463 121627 104069 X 1614489 1614724 2078206 2478459 3692695 4093183 3814322 4197252 X 241533 161819 -2710 -154 X false true X true false X 669892 590547 358469 532620 575551 2727079 32647 37833 34599 22965 35907 163951 702539 628380 393068 555585 611458 2891030 2891030 87191 263562 90901 135612 181994 759260 87191 263562 90901 135612 181994 759260 789730 891942 483969 691197 793452 3650290 0.79200 0.84630 0.21000 0.15000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 215 99221.76 1 true 850.00 36500 479478 60598 6426 533650 435771 50024 6317 479478 414374 41643 20246 435771 518019 -79762 23883 414374 421469 118394 21844 518019 0.06480 0.93520 true false 180498 180498 19457 18963 494 180992 BENEFICIAL INTEREST IN ASSETS CCCF 533650 OPERATING LEASE, RIGHT-OF-USE ASSET 91397 625047 OPERATING LEASE LIABILITY 93463 93463 X 952561 161819 4121 165940 786621 2710 2710 789331 552073 4275 4275 547798 547798 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 X CONSV EASEMENTS 8 false true false 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