St Simons Land Trust in St Simons Is, Georgia (GA)

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St Simons Land Trust
Employer Identification Number (EIN)582598986
Name of OrganizationSt Simons Land Trust
In Care of NameCatherine Main Exec Dir
AddressPO BOX 24615, St Simons Is, GA 31522-7615
SubsectionCharitable Organization
Ruling Date06/2001
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$17,149,524
Amount of Income$2,704,454
Form 990 Revenue Amount$2,362,710
National Taxonomy of Exempt Entities (NTEE)Environmental Quality, Protection and Beautification: Land Resources Conservation


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Amount of income in 2011: $2,704,454
This organization: 

 $2,704,454
Other organizations performing similar types of work: 

 $77,114

Assets in 2011: $17,149,524
This organization: 

 $17,149,524
Other organizations performing similar types of work: 

 $196,089

Expenses in 2007: $521,988
This organization: 

 $521,988
Other organizations performing similar types of work: 

 $134,450

Income to expenses ratio in 2007: 3.7
St Simons Land Trust: 

 3.7
Other organizations performing similar types of work: 

 3.7

Expenses allocated to program services in 2007: 55.4%
This organization: 

 55.4%
Other organizations performing similar types of work: 

 74.6%

Number of employees in 2007: 4
This organization: 

 4
Other organizations performing similar types of work: 

 3

Employees paid over $50,000 in 2007: 25.0%
This organization: 

 25.0%
Other organizations performing similar types of work: 

 20.0%

Grants share in income in 2007: 96.5%
St Simons Land Trust: 

 96.5%
Other organizations performing similar types of work: 

 97.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2001200220032004200520062007
Total revenue$433,195$1,962,088$1,087,765$1,178,372$814,780$1,009,122$1,939,357
Contributions, gifts, grants, and similar amounts received$428,577$1,948,307$1,080,836$1,148,940$790,151$948,163$1,871,398
Contributions to donor advised funds$0$0
Direct public support$428,577$1,948,307$1,080,836$1,148,940$790,151$948,163$1,871,398
Indirect public support$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$994$1,592$1,045$1,713$3,076$13,769$30,027
Dividends and interest from securities$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-106$-155$-10,944$495$-815$18,397$11,148
Gross amount from sales of assets other than inventory$10,880$4,374$47,414$40,910$25,760$166,667$240,770
Less: cost or other basis and sales expenses$10,986$4,529$58,358$40,415$26,575$148,270$229,622
Net income or (loss) from special events and activities$3,563$10,639$15,996$25,921$22,368$22,190$21,087
Gross revenue$11,465$18,409$20,691$32,193$40,152$35,550$35,818
Less: direct expenses other than fundraising expenses$7,902$7,770$4,695$6,272$17,784$13,360$14,731
Gross profit or (loss) from sales of inventory$0$0$832$133$0$6,603$2,665
Gross sales of inventory, less returns and allowances$0$0$1,681$1,059$0$13,025$4,024
Less: cost of goods sold$0$0$849$926$0$6,422$1,359
Other revenue$167$1,705$0$1,170$0$0$3,032
Total expenses$98,530$265,986$322,753$429,212$411,188$418,772$521,988
Program services$49,004$147,392$194,607$301,503$273,444$250,319$289,384
Management and general$29,744$59,431$64,840$63,792$71,351$87,438$82,703
Fundraising$19,782$59,163$63,306$63,917$66,393$81,015$149,901
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$3,234,214$4,930,316$5,695,328$6,444,488$6,848,080$7,438,526$8,855,895
Excess or (deficit) for the year$334,665$1,696,102$765,012$749,160$403,592$590,350$1,417,369
Net assets or fund balances at beginning of year$0$3,234,214$4,930,316$5,695,328$6,444,488$6,848,080$7,438,526
Other changes in net assets or fund balances$2,899,549$0$0$0$0$96$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$521,988$289,384$82,703$149,901
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$97,408$48,472$23,982$24,954
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$102,637$42,019$10,426$50,192
Pension plan contributions not included above$1,470$665$253$552
Employee benefits not included above$7,556$3,418$1,300$2,838
Payroll taxes$14,964$6,770$2,575$5,619
Professional fundraising fees$0$0$0$0
Accounting fees$11,382$0$11,382$0
Legal fees$3,712$2,970$742$0
Supplies$3,930$1,375$982$1,573
Telephone$4,659$1,631$1,164$1,864
Postage and shipping$0$0$0$0
Occupancy$6,302$2,299$1,575$2,428
Equipment rental and maintenance$4,758$1,903$1,190$1,665
Printing and publications$2,164$541$1,082$541
Travel$3,735$1,307$934$1,494
Conferences, conventions, and meetings$3,043$2,435$304$304
Interest$80,093$80,093$0$0
Depreciation, depletion, etc.$4,264$2,132$2,132$0
Other expenses not covered above$169,914$91,354$22,680$55,880
Balance Sheets
2001200220032004200520062007
Total assets$3,396,211$4,939,120$5,717,557$6,708,827$7,221,018$7,446,621$12,365,346
Cash - non-interest-bearing$0$6,572$8,426$2,709$4,203$0$0
Savings and temporary cash investments$88,552$110,578$188,129$525,626$173,646$302,936$1,470,206
Accounts receivable less allowance for doubtful accounts$0$0$42,446$23,956$22,290$21,879$23,000
Pledges receivable less allowance for doubtful accounts$0$0$0$188,100$137,500$68,000$246,850
Grants receivable$0$0$0$0$0$0$3,393
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$1,944$585
Prepaid expenses and deferred charges$0$0$0$0$0$0$0
Investments - publicly-traded securities$7,783$0
Investments - other securities$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$3,301,469$4,821,769$5,467,355$5,958,234$6,883,077$7,042,116$10,518,374
Other assets, including program-related investments$6,190$201$11,201$10,202$302$1,963$102,938
Total liabilities$161,997$8,804$22,229$264,339$372,938$8,095$3,509,451
Accounts payable and accrued expenses$4,082$8,804$22,229$3,533$3,421$8,095$9,451
Grants payable$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$157,915$0$0$260,806$369,517$0$3,500,000
Other liabilities$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$3,396,211$4,939,120$5,717,557$6,708,827$7,221,018$7,446,621$12,365,346
Total net assets or fund balances$3,234,214$4,930,316$5,695,328$6,444,488$6,848,080$7,438,526$8,855,895
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2001200220032004200520062007
Total revenue$433,195$1,962,088$1,087,765$1,178,372$814,780$1,009,122$1,939,357
Total revenue, gains, and other support per audited financial statements$440,198$1,973,509$1,108,108$1,187,531$838,999$1,035,312$1,962,858
Other expenses$7,003$3,651$14,799$1,961$24,219$26,190$23,501
Net unrealized gains on investments$0$0$0$0$0$96$0
Donated services and use of facilities$7,003$3,651$14,799$1,961$6,435$6,312$7,411
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$0$0$0$0$17,784$19,782$16,090
Other revenue$0$-7,770$-5,544$-7,198$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$-7,770$-5,544$-7,198$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2001200220032004200520062007
Total expenses$98,530$265,986$322,753$429,212$411,188$418,772$521,988
Total expenses and losses per audited financial statements$105,533$277,407$343,096$438,371$435,407$444,866$545,489
Other revenue$7,003$11,421$20,343$9,159$24,219$26,094$23,501
Donated services and use of facilities$7,003$3,651$14,799$1,961$6,435$6,312$7,411
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$0$7,770$5,544$7,198$17,784$19,782$16,090
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$92,793$4,612$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings20
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20064
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$67,959$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$30,027$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$11,148$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$21,087$0
Gross profit or (loss) from sales of inventory000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$2,665$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$3,032$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?Yes
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
2000200120022003200420052006
Total$0$441,203$457,308$561,806$1,014,294$755,646$843,656
Gifts, grants, and contributions received$0$233,944$228,057$211,910$715,162$410,172$333,446
Membership fees received$0$194,633$209,250$326,479$264,167$302,246$448,577
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$11,465$18,409$22,372$33,252$40,152$49,625
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$994$1,592$1,045$1,713$3,076$12,008
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$167$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$2,362,710
Contributions, Gifts, Grants and Other Similar Amounts$2,333,366
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$9,572
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$921
Gross amount from sales of assets other than inventory (Securities / Other)$327,261 / $0
Less: cost or other basis and sales expenses (Securities / Other)$326,340 / $0
Gain or (loss) (Securities / Other)$921 / $0
Net income from fundraising events$18,806
Gross income from fundraising events$34,210
Less: direct expenses$15,404
Net income from gaming activities$0
Net income from sales of inventory$45
Gross sales of inventory, less returns and allowances$45
Less: cost of goods sold$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$622,222
Compensation of current officers, directors, trustees, and key employees$63,000
Other salaries and wages$148,705
Payroll taxes$19,459
Professional fundraising services$0
Other$391,058
Balance Sheet (for 2011)
Total assets$17,149,524
Total liabilities$2,586,862
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$2,351,352
Unsecured notes and loans payable to unrelated third parties$0
Other$235,510
Total net assets or fund balances$14,562,662
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$11,524,105
Gifts, grants, contributions, and membership fees received$11,373,138
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$150,967
Gross receipts from related activities, etc.$0
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Kentucky13
Louisiana10
Massachusetts57
Maryland28
Maine24
Michigan35
Minnesota11
Missouri10
Mississippi8
Montana26
North Carolina26
North Dakota1
Nebraska7
New Hampshire9
New Jersey21
New Mexico21
Nevada13
New York59
Ohio37
Oklahoma5
Oregon35
Pennsylvania49
Rhode Island9
South Carolina12
South Dakota3
Tennessee11
Texas41
Utah15
Virginia26
Vermont13
Washington42
Wisconsin33
West Virginia9
Wyoming9
International4
Total1,198

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