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.") .. | 564,960 | 1,051,732 | 902,571 | 1,174,725 | 1,613,938 | 5,307,926 |
| 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 | 564,960 | 1,051,732 | 902,571 | 1,174,725 | 1,613,938 | 5,307,926 |
| 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).. | 1,394,713 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,913,213 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 564,960 | 1,051,732 | 902,571 | 1,174,725 | 1,613,938 | 5,307,926 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 900 | 1,032 | 1,103 | 629 | 1,001 | 4,665 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 5,312,591 | |||||
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) |
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| 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) |
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| 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): |
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| 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) |
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| 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 |
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| Return Reference | Explanation |
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| 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 | TO PROTECT HEIRS' PROPERTY AND PROMOTE THE SUSTAINABLE USE OF LAND TO PROVIDE INCREASED ECONOMIC BENEFIT TO HISTORICALLY UNDER-SERVED AND LOW- WEALTH FAMILIES THROUGH LEGAL AND FORESTRY EDUCATION AND SERVICES. HEIRS' PROPERTY (HP) IS LAND THAT IS OWNED IN COMMON BY MULTIPLE FAMILY MEMBERS. IN THE LOWCOUNTRY OF SC, MUCH OF THIS LAND IS OWNED BY AFRICAN AMERICAN FAMILIES, WHO PASSED DOWN THEIR LAND WITHOUT THE BENEFIT OF A WILL, SO IT BECAME HEIRS' PROPERTY. THIS IS AN UNSTABLE AND RISKY WAY TO OWN LAND, BECAUSE IT IS EASILY LOST. THE ONLY WAY TO RESOLVE HP ISSUES IS THROUGH A LEGAL PROCESS, WHICH MANY HP FAMILIES CANNOT AFFORD. THE CENTER HELPS PREVENT THE LOSS OF HEIRS' PROPERTY BY PROVIDING LEGAL EDUCATION AND DIRECT SERVICES AND PROMOTES THE WEALTH-BUILDING ASSET OF LAND OWNERSHIP THROUGH SUSTAINABLE FORESTRY EDUCATION AND SERVICES. FORESTRY IS A 21 BILLION INDUSTRY IN SC. RAMPANT DEVELOPMENT ACUTELY THREATENS HEIRS' PROPERTY (HP) ACROSS SC. TAXES AND LAND VALUES CONTINUE TO INCREASE. HP FAMILIES ARE MORE LIKELY AND ABLE TO KEEP THEIR FAMILY LAND AND PASS IT DOWN TO THE NEXT GENERATION IF IT IS PROTECTED AND ECONOMICALLY PRODUCTIVE. THE SUCCESSFUL IMPACT OF THE CENTER'S WORK IN 2018 IS NOT ONLY MEASURED IN NUMBERS (QUANTITATIVELY) BUT QUALITATIVELY, AS WELL. QUALITATIVE IMPACT IS MEASURED IN CHANGES IN ATTITUDE, BEHAVIOR AND ACTIONS TAKEN BY THE FAMILIES WITH WHOM WE WORK. OUR TARGET AUDIENCE IS PREDOMINANTLY RURAL, OFTEN LOW-WEALTH, HISTORICALLY UNDERSERVED AFRICAN AMERICAN LANDOWNERS WHO HAVE BEEN TRADITIONALLY LEFT OUT OF THE EDUCATION AND PROGRAM OPPORTUNITIES THAT WOULD HAVE HELPED THEM AS LANDOWNERS. IN SOME CASES, IT RESULTED IN THEM LOSING THEIR LAND. WHEN ONE OF OUR CLIENTS WAS ASKED WHY HIS FATHER DIDN'T KNOW MORE ABOUT WHAT TO DO WITH THE FAMILY LAND - "MY FATHER WAS NOT WELCOME WHERE THEY MIGHT HAVE FOUND OUT." WHEN THESE LANDOWNERS COME INTO THE CENTER, THEY SHARE SOME CHARACTERISTICS. THEY ARE DISTRUSTFUL, AFRAID OF LOSING THEIR LAND, SKEPTICAL OF ANYONE OFFERING HELP, STRUGGLING WITH OWNERSHIP OF LAND WITH WHICH THEY CAN DO VERY LITTLE TO BENEFIT THEIR FAMILY, NOT INCLINED TO CHANGE THE STATUS QUO, CONFUSED ABOUT HEIRS' PROPERTY AND RELUCTANT TO TAKE ACTION. WITH ACCESS TO EDUCATION, TOOLS, PROGRAMS AND EXPERTS PROVIDED BY THE CENTER, THESE FAMILIES INCREASE THEIR CONFIDENCE, PRIDE AND SENSE OF SELF- DETERMINATION AND BELIEF IN THEIR ABILITY TO MAKE INFORMED DECISIONS ABOUT PROTECTING THEIR LAND AND REALIZING THE ECONOMIC BENEFIT OF LANDOWNERSHIP. THEY ARE ALSO PROUD TO BE HONORING THEIR ANCESTORS' LEGACY BY TRANSFORMING THEIR LAND INTO A WEALTH-BUILDING ASSET FOR GENERATIONS TO COME. EMPOWERMENT HAS BEEN OVERUSED BUT, IN THIS INSTANCE, IT IS 100% ACCURATE, AND IT IS CHANGING THE FACE OF PERSISTENT POVERTY ACROSS OUR 15-COUNTY SERVICE AREA - ONE FAMILY AT A TIME. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE CENTER PROVIDED LEGAL EDUCATION AND DIRECT LEGAL SERVICES, WHICH RESULTED IN THE FOLLOWING: QUANTITATIVELY, THE CENTER CONDUCTED 34 (PROPOSED 30) EDUCATION SEMINARS ON HEIRS' PROPERTY ISSUES AND RESOLUTION AND FORESTLAND MANAGEMENT WHICH INCREASED KNOWLEDGE AMONG 685 (PROPOSED 600) LANDOWNERS, RESULTING IN 357 (PROPOSED 325) LANDOWNERS COMING INTO THE CENTER FOR ADDITIONAL INFORMATION AND HELP. THE CENTER ACCEPTED 41 FULL CLIENTS WITH 34 PENDING CLIENTS AND RESOLVED 29 TITLES ON LAND WITH A TAX-ASSESSED VALUE OF 2M. CENTER ATTORNEYS AND VOLUNTEERS ALSO DRAFTED 175 SIMPLE WILLS TO HELP PREVENT THE GROWTH OF HEIRS' PROPERTY. HEIRS' PROPERTY STORY FAMILY AGREEMENT? NOT A CHANCE WHEN M. CAME INTO THE CENTER, HE DIDN'T BELIEVE THAT THERE WAS ANY CHANCE THAT HIS FAMILY WOULD AGREE ON WHAT TO DO WITH THEIR LAND. HE IS NOT ALONE. MANY HEIRS' PROPERTY OWNERS SHARE THE SAME DOUBT. THE CENTER DOESN'T HAVE A MAGIC WAND, BUT OUR LAWYERS HAVE DEVELOPED AND SUCCESSFULLY USED A MEDIATION TOOL CALLED THE "FAMILY PRESENTATION" TO HELP FAMILIES WORK THROUGH PAST HURTS, GRUDGES AND MISUNDERSTANDINGS TO REACH FAMILY AGREEMENT. IN M.'S CASE, HIS FAMILY FOUND THEIR OWN WAY THROUGH THEIR DIFFERENCES. "THIS WAS A CASE OF TWO LAWYERS - WILLING TO DISCUSS ALTERNATE RESOLUTIONS AND A FAMILY THAT DID THE RIGHT THING IN THE END," SAID CENTER ATTORNEY JOSH WALDEN. M. WAS LIVING IN THE FAMILY HOME, WHICH HE HAD RENOVATED AND IMPROVED WITH HIS OWN MONEY. NOW HE WAS AFRAID OF LOSING IT BECAUSE OF LACK OF FAMILY AGREEMENT, UNTIL WALDEN PROPOSED A "BUYOUT" BY WAY OF OWNER FINANCING. M. WOULD BUY OUT THE OWNERSHIP OF THE OTHER HEIRS AND OWN THE PROPERTY OUTRIGHT HIMSELF. THERE WOULD BE A PROMISSORY NOTE AND MORTGAGE HELD BY THE HEIRS SECURED BY THE PROPERTY. THE LAWYER FOR THE OTHER HEIRS TOOK THE PROPOSAL TO THEM. M.'S INVESTMENT IN UPDATING THE HOME WAS FACTORED INTO THE SALE PRICE. THE FAMILY WAS FAIR AND M. WAS FAIR AND AGREEMENT WAS REACHED AN AGREEMENT. A QUIET TITLE WAS FILED, AND ALL TITLE ISSUES WERE SUCCESSFULLY RESOLVED. SOMETIMES A "FAMILY PRESENTATION" IS NEEDED AND, SOMETIMES, A FAMILY WORKS THINGS OUT WITH A LITTLE HELP FROM CENTER FRIENDS. |
| FORM 990, PAGE 2, PART III, LINE 4B | THE CENTER PROVIDED HISTORICALLY UNDER-SERVED LANDOWNERS (HULOS) WITH FORESTRY EDUCATION, ACCESS TO TECHNICAL AND FINANCIAL ASSISTANCE, EXPERT PARTNERS AND USDA PROGRAMS AND CONNECTIONS MARKETS TO SELL THEIR TIMBER PRODUCTS, WHICH RESULTED IN THE FOLLOWING: -FOUR (4) EDUCATIONAL WORKSHOPS WERE CONDUCTED AT WHICH 74 INDIVIDUALS LEARNED THE IMPORTANCE OF SUSTAINABLY MANAGING THEIR FAMILY FORESTS FOR MAXIMUM PROFIT. -115 HULOS RECEIVED TECHNICAL ASSISTANCE FROM FORESTRY EXPERTS -63 LANDOWNERS BECAME INTERESTED IN STARTING FORESTRY ENTERPRISES -27 HULOS RECEIVED A TOTAL OF 359K IN FINANCIAL ASSISTANCE FROM US DEPARTMENT OF AGRICULTURE FOR NATURAL RESOURCES CONSERVATION SERVICE (USDA/NRCS) "ENVIRONMENTAL QUALITY INCENTIVE PROGRAM- AND OTHER PROGRAMS TO IMPLEMENT THEIR FOREST MANAGEMENT PLANS. FORESTRY STORY "DON'T SIGN ANYTHING" THE DISEMBODIED VOICE OF LOUIS, SR., THE PATRIARCH OF THE FAMILY, BOOMED PERIODICALLY FROM THE BACK OF THE HOUSE. THE REST OF THE FAMILY WAS SEATED IN THE FRONT LIVING ROOM LISTENING TO A CENTER FORESTER TALK ABOUT THE FORESTRY PROGRAM. LOUIS, SR. TOOK HIS TIME LEARNING ABOUT THE CENTER'S "SUSTAINABLE FORESTRY AND AFRICAN AMERICAN LAND RETENTION PROGRAM" (SFP) BEFORE BECOMING PART OF IT. HE KNEW THAT TOO MANY AFRICAN AMERICAN FAMILIES HAD LOST THEIR LAND WHEN THEY SIGNED DOCUMENTS THEY MAY NOT HAVE FULLY UNDERSTOOD. WITH DEVELOPMENT IN HIGH GEAR, LOUIS, SR. WORRIES ABOUT THE SMALL LANDOWNERS IN HIS COMMUNITY. "WE NEED TO HELP THOSE WHO DON'T KNOW WHAT TO DO, SO THEY DON'T DO FLY-BY-NIGHT THINGS." LOUIS, SR. BOUGHT HIS FAMILY HOME AND 39 ACRES FROM HIS COUSIN AND THEN 53 ACRES FROM HIS FATHER. HIS NINE CHILDREN ALL WORKED THE LAND GROWING UP. THEY KEPT COWS, HOGS AND CHICKENS; GREW DEER CORN, SOYBEANS, CANE AND SWEET POTATOES, AND TENDED A FAMILY GARDEN. THE CHILDREN REMEMBER PULLING PEANUTS FROM 4AM TO LONG AFTER DARK ON SATURDAYS. "WE HATED IT, BUT IT GAVE US OUR WORK ETHICAND TEAMWORK ETHIC." IN THIS FAMILY OF ELEVEN, MOM AND DAD WERE BOTH TEACHERS AND ALL OF NINE CHILDREN ARE PROFESSIONALS - MANY WITH ADVANCED DEGREES. SON L, II IS NOW THE PRIMARY CARETAKER OF THE PROPERTY. "THE LAND IS 'HOME' FOR ALL OF US. IT'S OUR COMMON BOND. WE ALWAYS KNOW WE CAN COME BACK." BEFORE SFP, THE FAMILY DIDN'T HAVE A FOREST MANAGEMENT PLAN. THEY LEASED SOME OF THEIR LAND FOR FARMING AND HUNTING TO HELP PAY THE TAXES. THE TREES SUPPLIED THEM WITH FUEL, BUT THERE WAS NO RE-PLANTING. TODAY, WITH THE HELP OF THE CENTER AND ITS PARTNERS, LOUIS' FAMILY HAS A LONG TERM FOREST MANAGEMENT PLAN AND HAS RECEIVED FINANCIAL ASSISTANCE THROUGH THE USDA/NATURAL RESOURCES CONSERVATION SERVICE (NRCS) "EQIP" (ENVIRONMENTAL QUALITY INCENTIVES PROGRAM) TO RE-PLANT LOBLOLLY PINE AND GROW DEER CORN. EDUCATION MADE THE DIFFERENCE. "AT THE SFP SEMINARS, WE'RE LEARNED ABOUT OUR RIGHTS ARE AND WHAT WE NEEDED TO KNOW," SAID L, II. "IT'S GIVEN MY FAMILY HOPE THAT WE CAN DEVELOP AN ECONOMIC PLAN FOR THE FUTURE TO HOLD ON TO OUR LAND. PERSONALLY, I WANT OUR FOREST TO LOOK LIKE THE NATIONAL FOREST," HE SMILED. "IT'S JUST A MATTER OF EXECUTION." |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PROVIDED FOR REVIEW TO THE FINANCE COMMITTEE FOR A COMMENT PERIOD. AT THE END OF THIS PERIOD, QUESTIONS AND COMMENTS ARE ADDRESSED AND THE FORM 990 IS OFFICIALLY APPROVED FOR ISSUANCE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE CENTER'S EXECUTIVE DIRECTOR'S SALARY IS NEGOTIATED BASED UPON THE BUDGET. COMPARABILITY DATA IS USED TO DETERMINE COMPENSATION FOR EXECUTIVE DIRECTOR FROM DATA ON OTHER LEGAL NONPROFITS OF SIMILAR SIZE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPARABILITY DATA IS USED TO DETERMINE COMPENSATION FOR ATTORNEYS HIRED FROM DATA ON OTHER LEGAL NONPROFITS OF SIMILAR SIZE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE CENTER ALLOWS PUBIC INSPECTION OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO ANYONE WHO MAKES A REQUEST. FORM 990 IS ON OUTSIDE WEBSITE AT GUIDESTAR.ORG. |
| Software ID: | |
| Software Version: |