Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
THE DANIEL O MORRIS SOUTH CAROLINA
LOW COUNTRY HERITAGE TRUST
Number and street (or P.O. box number if mail is not delivered to street address)PO BOX 5098
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HILTON HEAD ISLAND, SC29925
A Employer identification number

20-4515695
B Telephone number (see instructions)

(843) 785-3311
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$4,191,492J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 82,003
2 Check right arrow.............
3 Interest on savings and temporary cash investments 792 792 792
4 Dividends and interest from securities... 35,180 34,547 35,180
5a Gross rents............ 8,488 8,488 8,488
b Net rental income or (loss) 8,488
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment
List of Attached Documents:
// Content
26,413
b Gross sales price for all assets on line 6a 750,717
7 Capital gain net income (from Part IV, line 2)... 628
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
27,682   27,682
12 Total. Add lines 1 through 11........ 180,558 44,455 72,142
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 27,052 6,763 6,763 20,289
14 Other employee salaries and wages...... 119,588     119,588
15 Pension plans, employee benefits....... 16,509     16,509
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
955 96 96 859
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
38,751 4,948 4,918 33,803
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
20,343 16,343 16,343 4,000
17 Interest............... 29,477     29,477
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
3,708 2,396 2,396 1,312
19 Depreciation (attach schedule) and depletion... Click to see attachment
List of Attached Documents:
// Content
44,259    
20 Occupancy..............        
21 Travel, conferences, and meetings....... 3,360     3,360
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
105,931 1,783 1,783 104,148
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 409,933 32,329 32,299 333,345
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 409,933 32,329 32,299 333,345
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -229,375
b Net investment income (if negative, enter -0-) 12,126
c Adjusted net income (if negative, enter -0-)... 39,843
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 11,782 36,156 36,156
2 Savings and temporary cash investments......... 224,906 42,268 42,268
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........   3,972 3,972
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 1,335,198 Click to see attachment
List of Attached Documents:
// Content
1,101,836 		1,904,096
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule)..........      
14 Land, buildings, and equipment: basis right arrow2,120,232
Less: accumulated depreciation (attach schedule) right arrow405,122 1,758,751 Click to see attachment
List of Attached Documents:
// Content
1,715,110 		2,200,000
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
3,093 		Click to see attachment
List of Attached Documents:
// Content
2,475 		Click to see attachment
List of Attached Documents:
// Content
5,000
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,333,730 2,901,817 4,191,492
Liabilities 17 Accounts payable and accrued expenses.......... 134,926 133,959
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
461,482 		Click to see attachment
List of Attached Documents:
// Content
259,880
23 Total liabilities (add lines 17 through 22)......... 596,408 393,839
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 3,101,171  
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds -363,849 2,507,978
29 Total net assets or fund balances (see instructions)..... 2,737,322 2,507,978
30 Total liabilities and net assets/fund balances (see instructions). 3,333,730 2,901,817
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
2,737,322
2
Enter amount from Part I, line 27a .....................
2
-229,375
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
31
4
Add lines 1, 2, and 3 ..........................
4
2,507,978
5
Decreases not included in line 2 (itemize) right arrow
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
2,507,978
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 628
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 169
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 169
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 169
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 3,972
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 3,972
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 3,803
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow3,803 Refundedright arrow 11  
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowSC
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowWWW.MORRISHERITAGECENTER.ORG
14
The books are in care ofright arrowRICHARD ALLEN Telephone no.right arrow (843) 785-3311

Located atright arrow10 PALMETTO BUSINESS PARKSUITE 101HILTON HEAD ISLANDSC ZIP+4right arrow29928
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
Yes
 
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
RICHARD ALLEN TRUSTEE
15.00 		27,052 0 0
10 PALMETTO BUSINESS PARK
SUITE 101
HILTON HEAD ISLAND,SC29928
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
TAMARA HERRING EXECUTIVE DI
000.00 		62,000    
232 HONEYCOMB LN
RIDGELAND,SC29936
KAYLEIGH VAUGHN DIRECTOR OF
000.00 		55,000    
4534 ROWESVILLE ROAD
ROWESVILLE,SC29133
Total number of other employees paid over $50,000...................right arrow 2
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 OPERATES THE MORRIS CENTER FOR LOW COUNTRY HERITAGE, FEATURING CHANGING EXHIBITIONS, INTERACTIVE LEARNING, LEARNING OPPORTUNITIES, CULTURAL OFFERINGS, STORYTELLING AND OTHER ART FORMS. THE CENTER IS DEDICATED TO PRESERVING AND NUTURING THE HISTORY, CULTURE AND SPIRIT OF THE LOW COUNTRY 333,345
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1 MUSEUM PROGRAMS AND EVENTS EXPENSES ARE LISTED IN PART I. 333,345
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow333,345
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
1,909,512
b
Average of monthly cash balances.......................
1b
76,896
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
1,986,408
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
 
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
1,986,408
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
29,796
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
1,956,612
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
97,831
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
 
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
333,345
b
Program-related investments—total from Part VIII-B..................
1b
333,345
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
666,690
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021......  
e From 2022......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 666,690
a Applied to 2022, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		 
c Treated as distributions out of corpus (Election
required—see instructions)........ 		 
d Applied to 2023 distributable amount.....  
e Remaining amount distributed out of corpus 666,690
5 Excess distributions carryover applied to 2023.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 666,690
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021....  
d Excess from 2022....  
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
2007-11-02
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
39,843 47,485   35,497 122,825
b 85% (0.85) of line 2a ......... 33,867 40,362   30,172 104,401
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		666,690 320,342 318,516 343,276 1,648,824
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		666,690 320,342 318,516 343,276 1,648,824
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ...... 4,191,492 4,131,892 4,584,972 4,499,675 17,408,031
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		 4,191,492 4,131,892 4,584,972 4,499,675 17,408,031
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year
Total .................................right arrow 3a  
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
aPROGRAM REVENUE         19,515
bGIFT SHOP REVENUE         1,171
cPROJECT INCOME          
dREFUNDS          
eSPONSORSHIP         1,100
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....         5,640
3 Interest on savings and temporary cash
investments ........... 		    14 792  
4 Dividends and interest from securities ....     14 35,180  
5 Net rental income or (loss) from real estate:
aDebt-financed property......     30 8,488  
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 628 25,785
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER REVENUE 		        256
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..   45,088 53,467
13Total. Add line 12, columns (b), (d), and (e)..................
13
98,555
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
1A RECEIPTS TO PAY FOR COST OF EXHIBITS/FUND ADDTL PROGRAMS
1B RECEIPTS TO PAY FOR COST OF EXHIBITS/FUND ADDTL PROGRAMS
1C RECEIPTS TO PAY FOR COST OF EXHIBITS/FUND ADDTL PROGRAMS
1D RECEIPTS TO PAY FOR COST OF EXHIBITS/FUND ADDTL PROGRAMS
1E RECEIPTS TO PAY FOR COST OF EXHIBITS/FUND ADDTL PROGRAMS
2 RECEIPTS TO PAY FOR COST OF EXHIBITS/FUND ADDTL PROGRAMS
3 INVESTMENT INCOME TO PAY FOR PROGRAMS & EXHIBITS
4 INVESTMENT INCOME TO PAY FOR PROGRAMS & EXHIBITS
5A INVESTMENT INCOME TO PAY FOR PROGRAMS & EXHIBITS
8 INVESTMENT INCOME TO PAY FOR PROGRAMS & EXHIBITS
11B RECEIPTS TO PAY FOR COST OF EXHIBITS/FUND ADDTL PROGRAMS
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
THE DANIEL O MORRIS SOUTH CAROLINA
LOW COUNTRY HERITAGE TRUST
Employer identification number

20-4515695
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
THE DANIEL O MORRIS SOUTH CAROLINA
LOW COUNTRY HERITAGE TRUST 		Employer identification number
20-4515695
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
SOUTH CAROLINA ARTS COMMISSION
 
1026 SUMTER ST SUITE 200
 
COLUMBIA, SC29201

$ 34,833


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
THE DANIEL O MORRIS SOUTH CAROLINA
LOW COUNTRY HERITAGE TRUST 		Employer identification number

20-4515695
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
THE DANIEL O MORRIS SOUTH CAROLINA
LOW COUNTRY HERITAGE TRUST 		Employer identification number

20-4515695
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 AccountingFeesSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
AUDIT FEES - REBECCA BRASSEUR 25,000 2,500 2,500 22,500
INVESTMENT RECORDING - MAGNOLIA 275 275 275  
DAVID E WILLIAMS - BKKPG & TAXES 8,246 1,650 1,620 6,596
STINSON LEONARD STREET LLP 5,230 523 523 4,707

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TY 2023 DepreciationSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
Life (# of years)		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
ANTIQUE STORE BUILDING LOT 2015-09-12 28,866              
ANTIQYE STORE BLDG LOT 2015-09-15 60,937              
IMPERIAL TPBACCO BLDG LOT 2015-09-12 16,989              
PARKING LOT 2015-09-12 16,000              
OLD SCHOOL HOUSE BLDG LOT 2015-09-12 56,876              
GAS STATION BLDG LOT 2015-09-12 31,540              
ANTIQUE STORE BLDG 2015-09-12 83,141 15,545 S/L 39.0000 2,131      
IMPERIAL TOBACCO BLDG 2015-09-12 25,011     39.0000        
OLD SCHOOL HOUSE BLDG 2021-09-15 80,624     39.0000        
GAS STATION BLDG 2015-09-15 105,001 19,632 S/L 39.0000 2,692      
ANTIQUE STORE BLDG 2018-11-27 131,070 13,863 S/L 39.0000 3,361      
TILLMAN SCHOOL HOUSE IMPROVEMENTS 2015-09-12 56,110     39.0000        
IMPROVEENTS TO ANTIQUE STORE 2015-09-12 115,052 21,511 S/L 39.0000 2,950      
GAS STATION IMPROVEMENTS 2015-09-12 345,157 64,532 S/L 39.0000 8,851      
ARCHETICTURAL/ENGINEERING COSTS 2015-09-12 7,408 1,385 S/L 39.0000 190      
ARCH/ENGINEERING COSTS 2015-09-12 22,225 4,155 S/L 39.0000 570      
PHASE II DESIGN FEES 2017-11-10 13,145 1,727 S/L 39.0000 337      
BUILDING IMPROVEMENTS 2018-11-27 781,364 82,644 S/L 39.0000 20,035      
CUSTOM MODEL HONEL HILL BATTLEFIELD 2015-09-12 11,380 11,380 200DB 7.0000        
DISPLAY CASE - FERGUSON 2015-09-12 10,588 10,588 200DB 7.0000        
TABLES 2015-09-12 11,936 11,936 200DB 7.0000        
MUSEUM DISPLAY CASES 2015-09-12 8,545 8,545 200DB 7.0000        
2 GAS PUMPS 2015-09-12 1,798 1,798 200DB 7.0000        
SECURITY SYSTEM 2015-09-12 10,482 10,482 200DB 7.0000        
COMPUTER SYSTEM 2015-09-12 7,547 7,547 200DB 5.0000        
SCREENS & BLINDS 2015-09-12 3,469 3,469 200DB 7.0000        
SIGNAGE 2015-09-12 3,968 3,968 200DB 7.0000        
TABLES & CHAIRS - HERMAN MILLER 2016-08-23 6,387 6,244 200DB 7.0000 143      
SIGNAGE - SIGN PRO PLUS 2016-12-23 2,223 2,173 200DB 7.0000 50      
WALL MODULE UNITS 2017-11-04 4,537 3,794 200DB 7.0000 495      
WALL MODULE UNITS 2018-01-25 3,850 3,850 200DB 7.0000        
KITCHEN APPLIANCES 2018-01-01 20,920 20,920 200DB 7.0000        
BLINDS 2018-09-12 4,000 4,000 200DB 7.0000        
FURNISHINGS 2018-09-12 13,234 13,234 200DB 7.0000        
SIGNAGE 2018-12-12 2,093 2,093 200DB 7.0000        
OFFICE EQUIPMENT 2018-10-15 1,477 1,147 200DB 7.0000 132      
UPDATE SECURITY SYSTEM 2019-01-04 13,096 9,005 200DB 7.0000 1,169      
PICTURE HANGING SYSTEM 2022-04-29 2,188 313 200DB 7.0000 535      
WEBSITE DESIGN - REDONE 2022-11-15 3,175 82   5.0000 618      

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TY 2023 GainLossSaleOtherAssetsSch
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
1104.998 SHRS ARISTOTLE FDS SER TR   PURCHASE 2023-10   10,895 11,209     -314  
77.49 SHRS BLACKROCK SUSTEMATIC MULT 2022-12 PURCHASE 2023-07   750 749     1  
100 SHRS GLOBAL X FDS 2022-05 PURCHASE 2023-04   6,175 7,043     -868  
1750 SHRS INVESCO EXCHANGE ETF 2022-12 PURCHASE 2023-10   36,260 35,901     359  
2000 SHRS INVESCO EXCHANGE ETF 2022-12 PURCHASE 2023-07   42,346 41,910     436  
2240.529 SHRS SILVERPEPPER COMMODITY   PURCHASE 2023-06   13,354 18,388     -5,034  
250 SHRS ISHARES ETF 0-5 YR TIPS 2022-04 PURCHASE 2023-01   24,373 26,022     -1,649  
50 SHRS LIVE NATION   PURCHASE 2023-03   3,358 4,349     -991  
86.409 SHRS NUVEEN MUN TR   PURCHASE 2023-07   932 927     5  
302.056 SHRS TRIBUTARY FDS INC 2022-12 PURCHASE 2023-10   8,096 7,953     143  
130202.65 SHRS ALLSPRING MM FUND   PURCHASE     130,203 130,203        
26 SHRS ALIGN TECH   PURCHASE 2023-07   8,613 4,146     4,467  
100 SHRS APPLE INC. 2017-06 PURCHASE 2023-09   16,863 3,657     13,206  
10201.567 SHRS ARISTOTLE FDS SER TR   PURCHASE 2023-10   100,587 114,788     -14,201  
1902.253 SHRS BLACKROCK SYSTEMATIC M   PURCHASE 2023-07   18,414 20,052     -1,638  
7 SHRS BOOKING HLDGS 2017-06 PURCHASE 2023-09   21,596 13,198     8,398  
10 SHRS BROADCOM INC 2018-02 PURCHASE 2023-09   8,196 2,318     5,878  
100 SHRS CONOCOPHILLIPS   PURCHASE 2023-08   11,716 9,365     2,351  
96 SHRS FIDELITY NATIONAL INFO SVCS 2017-06 PURCHASE 2023-03   4,954 6,456     -1,502  
200 SHRS FIRST TRUST VI ETF 2022-01 PURCHASE 2023-09   11,765 12,616     -851  
300 SHRS GLOBAL X FDS ETF   PURCHASE 2023-04   18,525 25,999     -7,474  
65 SHRS HOME DEPOT 2017-06 PURCHASE 2023-03   18,388 9,846     8,542  
990 SHRS INVESCO OPTIMUM YLD ETF 2020-03 PURCHASE 2023-09   14,974 11,751     3,223  
1687.482 SHRS SILVERPEPPER COMMODITY   PURCHASE 2023-06   10,058 17,000     -6,942  
50 SHRS LIVE NATION 2021-12 PURCHASE 2023-03   3,358 5,643     -2,285  
129 SHRS MORGAN STANLEY   PURCHASE 2023-09   10,555 6,501     4,054  
4987.127 NUVEEN MUN TR   PURCHASE 2023-07   53,811 54,287     -476  
2000 SHRS NUVEEN S&P 500 DYNAMIC   PURCHASE 2023-07   31,673 34,451     -2,778  
26 SHRS TRANSDIGM GROUP 2017-06 PURCHASE 2023-09   22,238 6,393     15,845  
2187.015 SHRS TRIBUTARY FDS INC   PURCHASE     58,967 55,726     3,241  
100 SHRS VANGUARD MID CAP ETF 2020-02 PURCHASE 2023-10   20,687 18,531     2,156  
29.333 SHRS VERALTO CORP   PURCHASE     2,196 861     1,335  
40 SHRS JAZZ PHARMACEUTICALS   PURCHASE 2023-07   5,213 6,065     -852  

TY 2023 InvestmentsCorpStockSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Name of Stock End of Year Book Value End of Year Fair Market Value
STOCK PORTFOLIO 978,045 1,780,052
MUTUAL FUND PORTFOLIO 123,791 124,044

TY 2023 LandEtcSchedule2
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
BUILDINGS 1,765,309 266,112 1,499,197 2,200,000
FURNITURE & FIXTURES 143,715 139,010 4,705  
SECURITY EQUIPMENT        
LAND 211,208   211,208  


TY 2023 LegalFeesSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
  955 96 96 859


TY 2023 OtherAssetsSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
WEB DESIGN 3,175 3,175 5,000
ACCUMULATED AMORTIZATION -82 -700  


TY 2023 OtherExpensesSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXPENSES        
SECURITY FEES 540     540
EDUCATIONAL PROGRAMS 10,723     10,723
EVENTS EXPENSE 750     750
EXHIBIT EXPENSE 5,950     5,950
FUNDRAISING EXPENSE 875     875
INSURANCE 11,962     11,962
MUSIC LICENSES 964     964
GIFT SHOP EXPENSE 280 280 280  
MARKETING EXPENSE 26,085     26,085
OFFICE EXPENSE 5,842 584 584 5,258
POSTAGE AND MAILING 640 64 64 576
TELEPHONE 4,571     4,571
MEMBERSHIPS & DUES 1,448     1,448
PAYROLL EXPENSES 805     805
PROCESSING FEES 874     874
PROGRAMS 3,340     3,340
REPAIRS & MAINTENANCE 13,556     13,556
UTILITIES 8,932     8,932
FACILITIES & EQUIPMENT 6,939     6,939
FOREIGN TAX PAID AND RETURN O 855 855 855  


TY 2023 OtherIncomeSchedule2
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
PROGRAM REVENUE 19,515   19,515
GIFT SHOP REVENUE 1,171   1,171
SPONSORSHIP 1,100   1,100
MEMBERSHIP DUES 5,640   5,640
OTHER REVENUE 256   256


TY 2023 OtherIncreasesSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Description Amount
TO ADJUST TO ACTUAL 31


TY 2023 OtherLiabilitiesSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Description Beginning of Year - Book Value End of Year - Book Value
MARGIN LOAN 461,482 259,880


TY 2023 OtherProfessionalFeesSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ANNE BUTTERFIELD CO 4,000     4,000
MANAGEMENT FEES 16,343 16,343 16,343  


TY 2023 TaxesSchedule
Name:
THE DANIEL O MORRIS SOUTH CAROLINA
 
LOW COUNTRY HERITAGE TRUST
EIN:
20-4515695
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PROPERTY TAX 1,312     1,312
FORM 990 PF TAXES 2,396 2,396 2,396