Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 777,779 | 770,669 | 854,335 | 1,920,075 | 1,031,927 | 5,354,785 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 777,779 | 770,669 | 854,335 | 1,920,075 | 1,031,927 | 5,354,785 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 678,159 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 4,676,626 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 777,779 | 770,669 | 854,335 | 1,920,075 | 1,031,927 | 5,354,785 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 290 | 290 | ||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 1,340 | 152,590 | 112,486 | 126,920 | 26,950 | 420,286 |
| 11 | Total support. Add lines 7 through 10 | 5,775,361 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2018 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | 393,336 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE KIAWAH CONSERVANCY PROVIDES THE VISION, LEADERSHIP AND RESOURCES NECESSARY TO PRESERVE AND ENHANCE KIAWAH ISLAND'S UNIQUE BALANCE OF NATURE AND DEVELOPMENT. WE ARE AN INDEPENDENT, RESEARCH DRIVEN, NON-POLITICAL, NOT-FOR-PROFIT ORGANIZATION. |
| FORM 990, PAGE 1, PART I, LINE 6 | THE ORGANIZATION'S VOLUNTEERS ARE MOST SIGNIFICANTLY ASSOCIATED WITH ITS VOTING AND NON-VOTING BOARD MEMBERS AS WELL AS SUPPORT FOR THE CONSERVANCY'S PROPERTIES. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE ORGANIZATION CURRENTLY MAINTAINS 52 PROPERTIES AND CONSERVATION EASEMENTS TOTALING OVER 2,253 ACRES ON AND AROUND KIAWAH ISLAND, SOUTH CAROLINA. THE ORGANIZATION MAINTAINS THESE PROPERTIES AND EASEMENTS FOR THE EXPRESSED PURPOSE OF KEEPING THE PROPERTIES IN THEIR NATURAL UNDEVELOPED STATE FOR PERPETUITY. THE ORGANIZATION HAS STEWARDSHIP RESPONSIBILITY FOR ALL CONSERVATION PROPERTIES INCLUDING THE MAINTENANCE OF A MARITIME FOREST DEMONSTRATION OUTFITTED WITH EDUCATIONAL SIGNAGE ABOUT THE ISLAND PLANT LIFE. THE ORGANIZATION HAS BEEN ACCREDITED BY THE LAND TRUST ACCREDITATION COMMISSION SINCE FEBRUARY 16, 2017. THIS IMPORTANT DISTINCTION INDEPENDENTLY CONFIRMS THAT THE ORGANIZATION OPERATES ACCORDING TO THE HIGHEST STANDARDS IN LAND CONSERVATION AND NONPROFIT MANAGEMENT. IN PARTICULAR, IT ASSURES THAT THE ORGANIZATION FULFILLS ITS RESPONSIBILITY TO CONSERVE ITS LAND AND EASEMENTS IN PERPETUITY. THE ORGANIZATION'S HABITAT IMPROVEMENT PLAN HAS AN OBJECTIVE TO CONSISTENTLY FOSTER THE EFFORTS OF ALL KIAWAH ISLAND PROPERTY OWNERS IN IMPLEMENTING AND MAINTAINING OPTIMUM HABITAT TO SUPPORT THE FUTURE OF OUR NATIVE WILDLIFE. THE ORGANIZATION, WORKING IN CONCERT WITH OTHER ORGANIZATIONS ON KIAWAH ISLAND, PROVIDES RESOURCES, LANDSCAPING TIPS, ACCESS OF PROFESSIONALS AND ASSESSMENT FORMS TO ASSIST OWNERS WITH THIS PLAN. |
| FORM 990, PAGE 2, PART III, LINE 4B | THE ORGANIZATION CONDUCTS NUMEROUS RESEARCH STUDIES TO EDUCATE THE RESIDENTS OF KIAWAH ISLAND, SOUTH CAROLINA, AS WELL AS TO FURTHER ITS MISSION. BOBCAT STUDY THE KIAWAH CONSERVANCY, IN PARTNERSHIP WITH THE TOWN OF KIAWAH ISLAND, SOUTH CAROLINA, INITIATED THE BOBCAT GPS STUDY IN 2007. THE STUDY IS ONGOING AND A TOTAL OF 75 BOBCATS HAVE BEEN CAPTURED AND FITTED WITH GPS COLLARS (5 IN 2007, 8 IN 2008, 10 IN 2009, 6 IN 2010, 8 IN 2011, 9 IN 2012, 6 IN 2013, 6 IN 2014, 6 IN 2015, 6 IN 2016 AND 5 IN 2017 ).MORE THAN 30,000 INDIVIDUAL BOBCATS LOCATIONS HAVE BEEN OBTAINED TO DATE. AS DATA IS COMPILED, THE CONSERVANCY IS ABLE TO LEARN MORE ABOUT HOW BOBCATS MOVE AROUND THE ISLAND AND THE TYPES OF HABITAT THEY PREFER. BY PINPOINTING SPECIFIC AREAS OR HABITAT TYPES THAT ARE OF VITAL IMPORTANCE TO BOBCATS (ESPECIALLY FOR DENNING AND DAYTIME RESTING), THE CONSERVANCY HAS THE ABILITY TO ENHANCE ITS LAND PRESERVATION PLANNING ON KIAWAH ISLAND. THE TOWN OF KIAWAH ISLAND USES GPS DATA TO UPGRADE ITS BOBCAT MANAGEMENT GUIDELINES FOR THE ISLAND. BIRD BANDING AND UNDERSTORY PRESERVATION THE KIAWAH ISLAND BANDING STATION (KIBS) IS SUPPORTED BY THE KIAWAH CONSERVANCY AND OPERATED BY THE TOWN OF KIAWAH ISLAND. ANNUAL BANDING AND MONITORING EFFORTS INCLUDE: FALL MIGRATION MONITORING FALL MIGRATION MONITORING BEGAN IN 2009 AT THE WEST END OF KIAWAH ISLAND AT THE KIBS. IN 2015, AN ADDITIONAL STATION WAS CREATED AT THE EAST END OF KIAWAH ISLAND. MIST NETS ARE OPERATED BY THE TOWN WILDLIFE BIOLOGIST AND SEASONAL INTERNS SUPPORTED BY THE KIAWAH CONSERVANCY. THE NETS ARE OPERATED DAILY FROM MID-AUGUST THROUGH NOVEMBER. THEY ARE OPENED 30 MINUTES BEFORE SUNRISE AND CLOSED APPROXIMATELY SIX HOURS LATER. WINTER MARSH SPARROW BANDING MARSH SPARROW BANDING BEGAN DURING THE WINTER OF 2011-12 WITH THE OBJECTIVE OF DETERMINING HABITAT REQUIREMENTS, SITE FIDELITY, RELATIVE ABUNDANCE AND DISTRIBUTION OF THE SPECIES. THE BIRDS ARE FLUSHED INTO MIST NETS AT HIGH TIDE ROOSTS IN THE SALT MARSH. THE TARGET SPECIES ARE SEASIDE SPARROWS, NELSON'S SPARROWS AND SALTMARSH SPARROWS. THE KIAWAH CONSERVANCY IS SUPPORTING A STABLE ISOTOPE RESEARCH PROGRAM TO LEARN MORE ABOUT THE BREEDING RANGE OF MARSH SPARROWS (IN CONJUNCTION WITH THE TOWN OF KIAWAH WILDLIFE BIOLOGIST AND COASTAL CAROLINA UNIVERSITY. SEA ISLAND CHRISTMAS BIRD COUNT THE CHRISTMAS BIRD COUNT (CBC) IS A VOLUNTEER-BASED BIRD CENSUS CONDUCTED ANNUALLY EACH WINTER. THE NATIONAL AUDUBON SOCIETY HAS SPONSORED THE EVENT SINCE 1900 WHEN THE FIRST CBCS WERE HELD. CURRENTLY THERE ARE OVER 2,000 CBCS CONDUCTED INTERNATIONALLY EVERY YEAR BETWEEN DECEMBER 14 AND JANUARY 5. EACH COUNT TAKES PLACE AROUND THE SAME DATE EACH YEAR AND ALL BIRDS SEEN OR HEARD ARE COUNTED WITHIN A DESIGNATED 15-MILE DIAMETER CIRCLE. THE DATA FROM EACH COUNT ARE COMPILED BY THE NATIONAL AUDUBON SOCIETY AND THE RESULTS ARE PROVIDED IN AN ANNUAL JOURNAL CALLED AMERICAN BIRDS. THE SEA ISLANDS CBC WAS FIRST CONDUCTED DURING THE 2011-2012 CBC SEASON AS A TEST RUN. IT WAS A GREAT SUCCESS AND HAS BEEN AN OFFICIAL CBC SINCE 2013. THE 2016 COUNT WILL TAKE PLACE ON JANUARY 4. THE COUNT ENCOMPASSES ALL OF KIAWAH ISLAND, SEABROOK ISLAND, WADMALAW ISLAND, MOST OF JOHN'S ISLAND, AND DEVEAUX BANK. PARTICIPANTS ARE ASSIGNED TO ONE OF 15 TERRITORIES AND SPEND THE DAY COVERING THE AREA BY CAR, FOOT, OR BOAT STARTING AT OR BEFORE SUNRISE AND GOING THROUGH DUSK OR LATER. PAINTED BUNTING BANDING PAINTED BUNTING BANDING BEGAN IN THE SUMMER OF 2011 WITH THE OBJECTIVE TO STUDY THEIR MOVEMENTS, DISTRIBUTION AND SITE FIDELITY. PAINTED BUNTINGS READILY COME TO FEEDERS OFFERING WHITE MILLET AND THE BIRDS ARE EASILY CAPTURED IN A SPECIALLY DESIGNED CAGE WITH A FEEDER PLACED INSIDE. BANDING OCCURS FROM MAY THORUGH SEPTEMBER AT KIAWAH ISLAND'S RESIDENT'S HOMES. |
| FORM 990, PAGE 2, PART III, LINE 4C | THE PRODUCTION, PUBLICATION, AND DISTRIBUTION OF EDUCATION MATERIAL AND THE ONGOING MAINTENANCE OF THE ORGANIZATION'S WEBSITE; THE PURPOSE OF WHICH IS TO EDUCATE PROPERTY OWNERS, BUILDING CONTRACTORS, ARCHITECTS, LANDSCAPERS, AND ETC., ABOUT THE IMPORTANCE OF PRESERVING THE NATURAL ENVIRONMENT OF KIAWAH ISLAND. "NATURALLY KIAWAH" IS A SEMI-ANNUAL PUBLICATION TO ALL RESIDENTS OF KIAWAH ISLAND AND THE SUPPORTERS OF THE ORGANIZATION. IT COMMUNICATES KEY INITIATIVES, UPCOMING EDUCATIONAL EVENTS, CONSERVATION AND PRESERVATION EDUCATION AND OTHER ELEMENTS IN SUPPORT OF THE ORGANIZATIONS MISSION. OTHER PUBLICATIONS INCLUDE "LANDSCAPING FOR LEGACY" A DOCUMENT INTENDED TO HELP RESIDENTS TO UNDERSTAND THE ISLAND AND HOW TO BEST MAINTAIN ITS EXCEPTIONAL CHARACTER. RESOURCES ON LANDSCAPING, UNDERSTORY MAINTENANCE, LAGOON MAINTENANCE, BEACH AND DUNE PRESERVATION, NATIVE PLANT IDENTIFICATION AND INVASIVE SPECIES EDUCATION. ADDITIONALLY, THE KIAWAH ISLAND CONSERVANCY PRODUCES A HOST OF BROCHURES IN SUPPORT OF ITS CONSERVATION MISSION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR A REVIEW AND COMMENT PERIOD PRIOR TO FILING THE RETURN. ONCE THIS COMMENT PERIOD IS OVER, AND THE AUDIT COMMITTEE CHAIRMAN HAS REVIEWED WITH MANAGEMENT, THE FORM 990 IS APPROVED FOR ISSUANCE. THE 990 IS THEN FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS MUST DISCLOSE ANY CONFLICT OF INTERESTS ON AN ANNUAL BASIS. THIS INFORMATION IS REVIEWED ANNUALLY BY THE BOARD AND DURING THE INTERIM PRIOR TO ENTERING TRANSACTION NEGOTIATIONS FOR CONSERVATION PROPERTY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PROCESS FOR DETERMINING COMPENSATION INCLUDES OBTAINING COMPARATIVE DATA AND HAVING IT APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. |
| FORM 990, PART XI, LINE 9 | EVENT EXPENSE 87,147 EVENT EXPENSE -87,147 |
| Software ID: | |
| Software Version: |