| (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 |
||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,445,435 | 3,532,820 | 1,305,920 | 1,367,202 | 1,614,837 | 9,266,214 |
| 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 | 1,445,435 | 3,532,820 | 1,305,920 | 1,367,202 | 1,614,837 | 9,266,214 |
| 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) .. | 1,605,630 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 7,660,584 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,445,435 | 3,532,820 | 1,305,920 | 1,367,202 | 1,614,837 | 9,266,214 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 19,196 | 40,487 | 79,526 | 118,618 | 156,851 | 414,678 |
| 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.).. | 77,583 | 34,202 | 18,100 | 15,842 | 19,605 | 165,332 |
| 11 | Total support. Add lines 7 through 10 | 9,846,224 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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 on 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2025. 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 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | FUNDRAISING INCOME (LOSS) 165,332 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | IN THE FACE OF THE WORSENING CLIMATE CRISIS AND ESCALATING LOSS OF WILDLIFE, HABITAT, AND HEALTHY ECOSYSTEMS, IN 2021 SCELP ADOPTED A NEW 5- YEAR PLAN, INCLUDING THREE AMBITIOUS PROGRAMMATIC GOALS. TO PROTECT LIFE-SUSTAINING NATURAL SYSTEMS, SCELP HAS CONTINUED ACTING AS THE LAST LINE OF DEFENSE AGAINST HARMFUL LAND USES, USING LITIGATION AND ADVOCACY TO ESTABLISH NEW AND BETTER LAW FOR LAND, WATER AND WILDLIFE; AND SUPPORTING NATURE-BASED LAWS AND POLICIES THAT PROMOTE RESILIENCE AND ADAPTATION. TO PROTECT WATER FROM CURRENT AND FUTURE THREATS, SCELP HAS BEEN ADVOCATING FOR SUSTAINABLE WATER USES, FOR CONSERVATION AND RESTORATION OF WATER QUALITY AND AQUATIC LIFE, AND FOR LEGAL PROTECTIONS FOR STATE-OF-THE ART STORMWATER AND FLOODPLAIN PRACTICES. TO ADVANCE ENVIRONMENTAL JUSTICE ACROSS SOUTH CAROLINA, SCELP'S LEGAL ADVOCACY HAS BEEN COUNTERING ENVIRONMENTAL INEQUITIES IN FRONTLINE COMMUNITIES, CARRYING FORWARD SCELP'S ORIGINAL MOTTO "NO CASE IS TOO SMALL" WHENEVER A VULNERABLE COMMUNITY SEEKS ASSISTANCE IN OUR AREAS OF EXPERTISE. OUR AREAS OF EXPERTISE INCLUDE COASTAL MANAGEMENT, WATER AND WETLANDS, WILDLIFE AND HABITAT CONSERVATION, LANDFILLS, NUCLEAR AND TOXIC WASTE. EACH PROGRAM SERVICE INCLUDES LEGAL ADVICE AND CONSULTATION, LEGAL ADVOCACY TO IMPROVE PROJECTS AND MANAGEMENT DECISIONS WITHOUT THE NEED FOR LITIGATION, AND FORMAL LEGAL CHALLENGES AND ENFORCEMENT ACTIONS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND MEMBERS OF THE BOARD OF DIRECTORS BEFORE FILING |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED USING PROCEDURES SUCH AS THE FOLLOWING: NEW CASE MEMOS ARE PROVIDED FOR BOARD APPROVAL, ALL PARTIES INVOLVED ARE DISCLOSED, CASES ARE CONTINUALLY UPDATED FOR BOARD REVIEW, BOARD MEMBERS ARE REQUIRED TO READ AND SIGN THE CONFLICTS POLICY ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD HAS IN PLACE A POLICY FOR DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION. THIS PROCESS INCLUDES A REVIEW AND APPROVAL OF THE COMPENSATION BY THE BOARD'S GOVERNANCE COMMITTEE. COMPENSATION DATA FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS IS USED IN THIS PROCESS. THE DECISION REGARDING THE COMPENSATION ARRANGEMENT IS DOCUMENTED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VIII | THE ORGANIZATION SOUGHT AND RECOVERED ATTORNEYS' FEES FROM JANUARY 1, 2025 TO DECEMBER 31, 2025. BELOW ARE CASES LITIGATED OR IN LITIGATION. - INTERVENTION IN SUPPORT OF DENIAL OF A CRITICAL AREA PERMIT FOR A VEHICULAR BRIDGE TO A MARSH ISLAND IN CHARLESTON COUNTY WITHIN THE ACE BASIN BOUNDARIES (ADMINISTRATIVE LAW COURT) - BEACHED HOUSES ON HARBOR ISLAND, COMPLAINT ALLEGING VIOLATIONS OF THE PUBLIC WATERS NUISANCE ABATEMENT ACT (CIRCUIT COURT, BEAUFORT COUNTY). - CLEAN WATER ACT VIOLATIONS - UPSTATE FOREVER V. ALAN HENSON (DISTRICT COURT, GREENVILLE) - CHALLENGE TO DORCHESTER COUNTY'S CHANGES TO CONSERVATION ZONING REGULATION FOR COOKS CROSSROADS (CIRCUIT COURT, DORCHESTER COUNTY) - APPEAL OF ADMINISTRATIVE LAW COURT'S DECISION ON EXPERIMENTAL USE OF GEOTUBES (AKA HUGE SANDBAGS) ON DEBIDUE BEACH (S.C. COURT OF APPEALS) - ACTION TO ENFORCE SETTLEMENT TERMS IN FAVOR OF HUGER RESIDENTS GROUP RELATING TO THE DONMAR SAND MINE (CIRCUIT COURT, BERKELEY COUNTY) - ADMINISTRATIVE CHALLENGE TO COASTAL ZONE CONSISTENCY FOR EDGE ROAD MINE IN HORRY COUNTY (ADMINISTRATIVE LAW COURT) - INTERVENTION IN SUPPORT OF EDGEFIELD COUNTY'S DENIAL OF TRESTLE RUN DEVELOPMENT (CIRCUIT COURT, EDGEFIELD COUNTY) - CHALLENGE TO EDGEFIELD COUNTY'S APPROVAL OF AN RV PARK DEVELOPMENT (CIRCUIT COURT, EDGEFIELD COUNTY) - DECLARATORY JUDGEMENT TO DETERMINE WHETHER PUBLIC TRUST BEACH CAN BE CONVERTED INTO PRIVATE PROPERTY THROUGH TAXPAYER-FUNDED RENOURISHMENT - FOLLY BEACH SUPERFRONT BEACH LOTS (CIRCUIT COURT, CHARLESTON COUNTY) - APPEAL OF ADMINISTRATIVE LAW COURT'S DECISION ON CRITICAL AREA PERMIT, COASTAL ZONING CONSISTENCY AND WATER QUALITY CERTIFICATIONS ALLOWING THE FILLING OF GADSDEN CREEK IN CHARLESTON COUNTY (S.C. SUPREME COURT) - ACTION TO ENFORCE THE TERMS OF A DEVELOPMENT AGREEMENT RELATED TO REAL PROPERTY KNOWN AS CAPTAIN SAMS SPIT (CIRCUIT COURT, CHARLESTON COUNTY) - INTERVENTION IN SUPPORT OF ADMINISTRATIVE DETERMINATION OF JURISDICTIONAL LINES ON CAPTAIN SAMS SPIT (S.C. COURT OF APPEALS) - APPEAL OF ADMINISTRATIVE LAW COURT'S DECISION ON CONFINED ANIMAL FEEDING OPERATIONS (POULTRY) PERMIT IN LAURENS COUNTY (S.C. COURT OF APPEALS) - INTERVENTION IN SUPPORT OF CHARLESTON COUNTY'S DENIAL OF SAND MINE PERMIT IN MCCLELLANVILLE (CIRCUIT COURT, CHARLESTON COUNTY) - INTERVENTION IN SUPPORT OF BEAUFORT COUNTY'S LAND USE DECISION OVER PINE ISLAND DEVELOPMENT (CIRCUIT COURT, BEAUFORT COUNTY) - INTERVENTION AGAINST A TAKINGS ACTION BY THE PINE ISLAND DEVELOPER TO VOID THE CULTURAL PROTECTION ZONING OVERLAY (DISTRICT COURT, CHARLESTON) - ADMINISTRATIVE CHALLENGE TO A LANDFILL PERMIT FOR A CLASS 2 LANDFILL LOCATED IN THE SMALL COMMUNITY OF BEECH ISLAND, AIKEN COUNTY (ADMINISTRATIVE LAW COURT) - APPEAL OF CIRCUIT COURT'S DECISION TO UPHOLD APPROVAL OF RIVER PRESERVE DEVELOPMENT IN GREENVILLE COUNTY (S.C. COURT OF APPEALS) - INTERVENTION IN SUPPORT OF DEPARTMENT OF ENVIRONMENTAL SERVICES' ENFORCEMENT ACTIONS WITH RESPECT TO AN UNPERMITTED SEAWALL ON ISLE OF PALMS (ADMINISTRATIVE LAW COURT) - DECLARATORY JUDGMENT ACTION TO DEMAND REVIEW OF ALL SEPTIC SYSTEMS PERMITS FOR CONSISTENCY WITH THE STATE'S COASTAL MANAGEMENT PROGRAM (CIRCUIT COURT, CHARLESTON COUNTY) - NEPA COMPLAINT ASKING THE DEPARTMENT OF ENERGY TO CONDUCT A PROGRAMMATIC ENVIRONMENTAL REVIEW FOR THE PROPOSED PLUTONIOM PIT PRODUCTION AT THE SAVANNAH RIVER SITE (FEES RECEIVED: 139,000) (DISTRICT COURT, AIKEN) - APPEAL OF CIRCUIT COURT'S DECISION TO UPHOLD FINAL PLAT APPROVAL IN TEN MILE HISTORIC DISTRICT (S.C. COURT OF APPEALS) - APPEAL OF CIRCUIT COURT'S DECISION TO UPHOLD SEPTIC TANK PERMITS FOR THE WHITE TRACT IN CHARLESTON COUNTY (S.C. COURT OF APPEALS) - ADMINISTRATIVE CHALLENGE TO GENERAL PERMIT FOR STORMWATER DISCHARGES AND COASTAL ZONE CONSISTENCY DETERMINATION FOR WHITE TRACT PHASE 1A IN CHARLESTON COUNTY (ADMINISTRATIVE LAW COURT). - ADMINISTRATIVE CHALLENGE TO COMPOSTING PERMIT IN WILLIAMSBURG COUNTY (ADMINISTRATIVE LAW COURT). |
| FORM 990, PART XI, LINE 9 | FUNDRAISING REVENUES ARE SHOWN NET OF EXPENSES ON THE 990 0 BUT ARE SHOWN SEPARATELY ON THE AUDITED FINANCIAL 0 STATEMENTS. DIRECT FUNDRAISING EXPENSES WERE 51,035. 51,035 FUNDRAISING REVENUES ARE SHOWN NET OF EXPENSES ON THE 990 0 BUT ARE SHOWN SEPARATELY ON THE AUDITED FINANCIAL 0 STATEMENTS. DIRECT FUNDRAISING EXPENSES WERE 51,035. -51,035 |
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| Software Version: |