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Nonprofiteer
← NATURALAND TRUST

Form 990 for tax year 2022

Filed by NATURALAND TRUST.

Totals

Total revenue
$2,792,460
Total expenses
$434,480
Contributions and grants received
$4,457,195
Grants paid
$1,500
Program service revenue
$0
Investment income
-$206,373
Other revenue
-$1,458,362
Total assets, end of year
$33,968,816
Total liabilities, end of year
$705,527
Net assets or fund balances, end of year
$33,263,289
Program services expenses (Part IX)
$318,652
Management and general expenses
$82,505
Fundraising expenses
$33,323
Program service expenses (Part III)
$318,652

Program services were 73.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $3,921,732

  • 1f · All other contributions, gifts and grants

    $535,463

  • 3 · Investment income

    total $56,183 · excluded $56,183

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $30,787

  • 6c · Rental income or loss

    real property $30,787

  • 6d · Net rental income or loss

    total $30,787 · unrelated business $30,787

  • 7a · Gross sales of assets other than inventory

    securities $283,742

  • 7b · Less cost or other basis and sales expenses

    securities $546,298

  • 7c · Gain or loss

    securities -$262,556

  • 7d · Net gain or loss

    total -$262,556 · related or exempt -$262,556

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $2,955,267

  • 10b · Cost of goods sold

    $4,494,538

  • 10c · Net income from sales of inventory

    total -$1,539,271 · excluded -$1,539,271

  • 11a · Other revenue: Other Inc. Per Audit undefined

    total $48,752 · related or exempt $48,752

  • 11b · Other revenue: RIVER FALLS SPA LLC

    total $1,376 · unrelated business $1,376

  • 11d · All other revenue

    total -$6 · unrelated business -$6

  • 11e · Other revenue, total

    $50,122

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,500 · program services $1,500

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $110,329 · program services $66,197 · management and general $11,033 · fundraising $33,099

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $46,770 · management and general $46,770

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $750 · program services $750

  • 13 · Office expenses

    total $2,208 · management and general $2,208

  • 14 · Information technology

    total $2,625 · management and general $2,625

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $34,115 · program services $32,943 · management and general $1,172

  • 17 · Travel

    total $5,876 · management and general $5,876

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $8,868 · program services $8,868

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $652 · program services $353 · management and general $299

  • 23 · Insurance

    total $10,435 · management and general $10,435

  • 24a · Other expenses: Property Sale Expenses

    total $173,744 · program services $173,744

  • 24b · Other expenses: Project Supplies

    total $35,797 · program services $35,797

  • 24c · Other expenses: Dues, Subscriptions, Ticket

    total $2,150 · management and general $2,150

  • 24d · Other expenses: Bank Charges

    total $279 · management and general $55 · fundraising $224

  • 24e · All other expenses

    total -$1,618 · program services -$1,500 · management and general -$118

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $476,041 · end of year $112,401

  • 2 · Savings and temporary cash investments

    beginning of year $305,487 · end of year $41,885

  • 3 · Pledges and grants receivable

    end of year $630,000

  • 4 · Accounts receivable

    end of year $16,241

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $27,830,565 · end of year $29,969,492

  • 9 · Prepaid expenses and deferred charges

    beginning of year $47,846 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $62,415

  • 10b · Land, buildings and equipment: accumulated depreciation

    $59,806

  • 10c · Land, buildings and equipment, net

    end of year $2,609

  • 11 · Investments: publicly traded securities

    beginning of year $3,508,686 · end of year $3,056,437

  • 12 · Investments: other securities

    beginning of year $227,093 · end of year $75,675

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $64,076

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,427 · end of year $1,203

  • 23 · Secured mortgages and notes payable

    end of year $351,824

  • 25 · Other liabilities

    beginning of year $1,397,173 · end of year $352,500

  • 27 · Net assets without donor restrictions

    beginning of year $10,533,696 · end of year $11,023,864

  • 28 · Net assets with donor restrictions

    beginning of year $20,462,422 · end of year $22,239,425

Mission and programs · 2022

Mission

OUR MISSION FOR THE PAST 40 YEARS HAS BEEN TO PROTECT "A FEW SPECIAL PLACES...IN TRUST FOR THE FUTURE." THE PLACES WE STRIVE TO PROTECT INCLUDE THE BLUE RIDGE ESCARPMENT - THE MAGNIFICENT "BLUE WALL," KEY UPSTATE SOUTH CAROLINA RIVERS, WATERFALLS AND RIPARIAN RESOURCES AND OTHER IMPORTANT NATURAL AREAS. WE ACCOMPLISH THIS BY WORKING WITH LANDOWNERS, OTHER LAND TRUSTS, GOVERNMENT AGENCIES AND FOUNDATIONS TO SECURE TITLE, CONSERVATION EASEMENTS OR OTHER PROTECTED STATUS IN PERPETUITY FOR THESE IMPORTANT NATURAL LANDS AND RESOURCES.

Activities or mission (Part I)

PERFORMING ACTIVITIES PURSUANT TO THE MAINTENANCE AND PRESERVATION OF NATURAL AREAS FOR THE BENEFIT OF THE PUBLIC.

  • The following parcels were acquired by purchase or received as a donation to further the preservation of natural areas for the benefit of the public. Expenses include costs associated with the servicing of the assets, but not the asset cost.The following parcels were purchased:1.Little Eastatoee/Winchester Tract Little Eastatoee Creek adjoins Naturaland Trusts Nine Times Forest. The property will be managed similarly, allowing for hunting and fishing under the Wildlife Management Areas (WMA) program, and passive recreation, including hiking, birdwatching, and photography. The Winchester tract, with over 1.6 miles of frontage on Highway 11 will build on this multi-year conservation effort. It is keystone because now that it is protected it connects the 1,650-acre Nine Times Forest, TNCs Nine Times Preserve, and our Mill Shoals Community Forest with SCDNRs Jocassee Gorges. Little Eastatoee is a trout stream that flows into Lake Keowee and our goal is to do restoration work to improve the degraded area of the stream.2.River Road The purchase of the River Road property will protect nearly a mile of frontage on the North Saluda River, an important fishing area for SCDNR and and adjoins a 5-acre parcel already owned by Naturaland Trust. The North Saluda River courses through forests and farmland with Greenville County, between the Poinsett Reservoir and Saluda Lake. As it flows south, land use and poor management have degraded the river, creating a problem for water quality and the drinking water supply for the community of Easley. Our goal is to restore many sections of the North Saluda River to provide fishing access, improve water quality, and augment protected blue-way corridors.3.Beale at River Falls This purchase protects 6 additional acres on River Falls Road and adjoins 150 acres previously purchased along with other protected property connect to Jones Gap Sate Park. Naturaland Trust has been steadfast over the years to add to Jones Gap State Park. By broadening the parks boundaries and offering diverse ways to access the ridgelines, waterfalls and river, we can expand public access to include more people and spread across a larger area.4.Gilstrap Mountain Gilstrap Mountain looms over the Cherokee Foothills National Scenic Byway and adjoins our Little Eastatoee property and 160-acre tract we are contracted to purchase in July 2023 called White Branch. These properties collectively create a protected corridor connecting to the Jocassee Gorges Wilderness Area, a 44,000 -acre preserve owned by South Carolina Department of Natural Resources. Gilstrap Mountain is part of a long-term effort to strengthen sustainability goals, improve public access to wilderness areas, and build upon conservation priorities mutually held by local non-profits, Pickens County, the South Carolina Forestry Commission, SCDOT, the South Carolina Department of Natural Resources, and the US Forest Service along this stretch of highway. 5.Shiloh Ridge Paris Mountain The purchase of Shiloh Ridge expands Paris Mountain State Park, an urban park in Greenville County, SC, by 146 acres allowing SCPRT to expand the outdoor experience to its growing users. Between 2018 and 2021, Paris Mountain State Park went from 140,000 to 520,000 annual visitors, but its footprint did not change. By protected Shiloh Ridges 146 acres, Naturaland Trust prevented the previous owner from developing a subdivision along the ridgeline of Paris Mountain. It is a priority for SCPRT to use Shiloh Ridge to expand the trails around Camp Buckhorn and Brissy Ridge to allow over half a million visitors a chance to experience the beautiful waterfalls, streams, and forests.6.Dalzell Bay Although historically outside of Naturaland Trusts geography, this bay in Sumter County, SC was at risk for housing encroachment and/or heavy agriculture if not acquired for conservation. Our president, Frank Holleman, gathered a group oof dedicated conservationists and bay specialist to spearhead an effort to protect, manage and restore the ecology and hydrology of the bays left in South Carolina. This property is 61 acres and represents 40% of the bay to be included in this project. We plan to replant the uplands in long-leaf pine and actively manage a regime to maintain the bays botanical and hydrological integrity. Over time, we will make great efforts to purchase adjoining land to add to Dalzell Bay.7.Woodcock Woods This property is a joint project with SCDNR that brings two properties together to protect the habitat for the endangered bunched arrowhead plant which has been one of our focus areas for over ten years. The goal is to protect enough of these plants and their habitat, and permanently secure the hydrological facets on which they depend to delist the bunched arrowhead from its endangered status.8.Cedar Mountain This property is a stunning Blue Ridge gem with an undulating ridge line that summits at 1,765 feet called Cedar Mountain. Part of the existing conservation efforts of the North Saluda River, this property adjoins the soon-to-be Cedar Mountain Heritage Preserve. The main intent for this property is to increase the size of the Preserve and transfer the property to SCDNR. The abundant wildlife, rare plant species and other flora and fauna, this special place will be protected for future generations.9.Gap Creek Extension This 7-acre property adds onto our prior 97-acre tract along Gap Creek Road which will become new Jones Gap State Park access.The following parcels were transferred: 1.Pacolet Milliken The 850-acre preserve adjoining Tall Pines was sold to SCDNR in April of 2022. The sale was a result of their successful application to the Forest Legacy Program, which allowed NT to pay off its obligations to AgSouth and reimburse the SCCB $500,000. 2.Furman Face, Gospel Fellowship (Paris Mountain properties) These properties were transferred to SCPRT for inclusion in Paris Mountain State Park. The State secured grant funding from LWCF to purchase the properties. 3.Altamont Ridge (Paris Mountain) We transferred these parcels to SCPRT for inclusion in Paris Mountain State Park. Their purchase helped fund our fundraising deficit. 4.Burrells Place This project was an important partnership between US Forest Service and DNR to restore an important tributary to Pig Pen Creek. Once we demolished the buildings and removed the dam, USFS was able to take over ownership. They purchased the property and it is now part of Sumter National Forest. 5.McGee Tract (Paris Mountain) On Brissy Ridge and the eastern part of Paris Mountain, this 33-acre parcel was a natural addition to Paris Mountain State Park. We transferred the property to help expand the Park and increase recreational opportunities.

    Expenses $318,652 · Grants $3,804,204

As filed on the 2022 return.

Listed in Part VII

  • BEN GEER KEYS

    Trustee

    Total calculated
    $110,329
    From this org
    $110,329
    From related orgs
    $0
    Other
    $0
    Hours/week
    5
  • BRADFORD WYCHE

    Vice President

    Total calculated
    $0
    Hours/week
    5
  • CARY H HALL

    Vice Pres/Treas

    Total calculated
    $0
    Hours/week
    10
  • DOUG HARPER

    Trustee

    Total calculated
    $0
    Hours/week
    5
  • FANNIE I CROMWELL

    Secretary

    Total calculated
    $0
    Hours/week
    5
  • FRANK S HOLLEMAN I

    Secretary

    Total calculated
    $0
    Hours/week
    20
  • GLENN HILLIARD

    Trustee

    Total calculated
    $0
    Hours/week
    5
  • JUDY CROMWELL

    Trustee

    Total calculated
    $0
    Hours/week
    5
  • WES COOLER

    Trustee

    Total calculated
    $0
    Hours/week
    5
  • CRYSTAL BALL O'CONNO

    Trustee

    Total calculated
    $0
    Hours/week
    5
  • Jacqueline Oliver

    Trustee

    Total calculated
    $0
    Hours/week
    5
  • MAC STONE

    Executive Dir.

    Total calculated
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
15 February 2024
IRS schema version
2022v5.0
Source object
202410469349302031

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