PALMETTO TRUST FOR HISTORIC PRESERVATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- PALMETTO TRUST FOR HISTORIC PRESERVATION (EIN 57-0913191)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-11-12
- IRS object ID
- 202323169349300222
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-12T11:06:42-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570977653 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID A CARLSON CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 754 | AddressLine1Txt |
| City | NEWBERRY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570913191 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE PALMETTO TRUST FOR HISTORIC | BusinessNameLine1Txt |
| Business Name Line2 | PRESERVATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PALM | BusinessNameControlTxt |
| Phone | 8039449425 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1103 LITTLE STREET SUITE 5 | AddressLine1Txt |
| City | CAMDEN | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29020 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM COMER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8037297782 | PhoneNum |
| Signature | 2023-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WILLIAM | PersonFirstNm |
| Person Last | COMER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID A CARLSON CPA | PreparerPersonNm |
| PTIN | P01317591 | PTIN |
| Phone | 8032769756 | PhoneNum |
| Preparation | 2023-10-26 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | WILLIAM COMER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 506 | AddressLine1Txt |
| City | PROSPERITY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29127 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $183,716 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | PRESERVESC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | TO PROTECT AND PRESERVE BUILDINGS OF ARCHITECTURAL AND HISTORICAL SIGNIFICANCE IN SOUTH CAROLINA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $146,579 | PYContributionsGrantsAmt |
| CY Contributions Grants | $161,333 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $114,296 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,293 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,196 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,090 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $264,071 | PYTotalRevenueAmt |
| CY Total Revenue | $183,716 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $89,469 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $56,516 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $5,198 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $322,199 | PYOtherExpensesAmt |
| CY Other Expenses | $194,138 | CYOtherExpensesAmt |
| PY Total Expenses | $411,668 | PYTotalExpensesAmt |
| CY Total Expenses | $250,654 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$147,597 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$66,938 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $745,940 | TotalAssetsBOYAmt |
| Total Assets EOY | $707,204 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,230 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $72,432 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $701,710 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $634,772 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE PALMETTO TRUST FOR HISTORIC PRESERVATION IS TO PROTECT AND PRESERVE BUILDINGS OF ARCHITECTURAL AND HISTORICAL SIGNIFICANCE IN SOUTH CAROLINA THEREBY RETAINING THOSE BUILDINGS FOR HISTORICAL AND EDUCATIONAL PURPOSES. THIS IS ACCOMPLISHED BY SEEKING OUT SUCH BUILDINGS THAT ARE IN DANGER OF DESTRUCTION FROM NEGLECT OR PURPOSEFUL DEMOLITION. THE ORGANIZATION INTERVENES BY PURCHASING OR ACCEPTING THE PROPERTY AS A TAX DEDUCTIBLE DONATION, THEN DOING WHATEVER IS NECESSARY TO ARREST CURRENT DECAY, AND FINALLY SELLING THAT PROPERTY TO AN OWNER WHO CONTRACTS TO PRESERVE AND PROTECT THE PROPERTY IN PERPETUITY ACCORDING TO US SECRETARY OF INTERIOR STANDARDS. AN ENDANGERED PROPERTIES REVOLVING FUND IS MAINTAINED TO PURCHASE THOSE PROPERITIES WHEN NECESSARY, AND TO MAKE INITIAL REPAIRS. WHEN THE PROPERTY IS LATER SOLD, PROCEEDS ARE RETURNED TO THE ENDANGERED PROPERTIES REVOLVING FUND FOR FUTURE USE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $217,545 | ExpenseAmt |
| Revenue | $19,293 | RevenueAmt |
| Desc | THE MISSION IS TO PROTECT AND PRESERVE BUILDINGS OF ARCHITECTURAL AND HISTORICAL SIGNIFICANCE IN SOUTH CAROLINA THEREBY RETAINING THOSE BUILDINGS FOR HISTORICAL AND EDUCATIONAL PURPOSES. THIS IS ACCOMPLISHED BY SEEKING OUT SUCH BUILDINGS THAT ARE IN DANGER OF DESTRUCTION FROM NEGLECT OR PURPOSEFUL DEMOLITION. THE ORGANIZATION INTERVENES BY PURCHASING OR ACCEPTING THE PROPERTY AS A TAX DEDUCTIBLE DONATION, THEN DOING WHATEVER IS NECESSARY TO ARREST CURRENT DECAY, AND FINALLY SELLING THAT PROPERTY TO AN OWNER WHO CONTRACTS TO PRESERVE AND PROTECT THE PROPERTY IN PERPETUITY ACCORDING TO US SECRETARY OF INTERIOR STANDARDS. AN ENDANGERED PROPERTIES REVOLVING FUND IS MAINTAINED TO PURCHASE THOSE PROPERITIES WHEN NECESSARY, AND TO MAKE INITIAL REPAIRS. WHEN THE PROPERTY IS LATER SOLD, PROCEEDS ARE RETURNED TO THE ENDANGERED PROPERTIES REVOLVING FUND FOR FUTURE USE. | Desc |
| Total Program Service Expenses | $217,545 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM COMER | PersonNm |
| Phone | 8039449425 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 506 | AddressLine1Txt |
| City | PROSPERITY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29127 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| JOHN BLYTHE | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| WILLIAM COMER | |||||
| TREASURER | Yes (X) | $0 | $0 | $0 | Yes (X) |
| FRED DELK | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| BILL FITZPATRICK | |||||
| PAST CHAIR | Yes (X) | $0 | $0 | $0 | Yes (X) |
| VIVIAN GLOVER | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| GEOFFREY HARDEE | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| SHELBY HENDERSON | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| JOHN HILDRETH | |||||
| CHAIRMAN | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CARTER HUDGENS | |||||
| VICE-CHAIRMA | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN LOVE | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| SARAH SPRUILL | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| GEORGE THORNTON | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| LOUIS VENTERS | |||||
| SECRETARY | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CECIL WILLIAMS | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| TIMIKA WILSON | |||||
| BOARD MEMBER | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Related Organizations | $100,000 | RelatedOrganizationsAmt |
| All Other Contributions | $61,333 | AllOtherContributionsAmt |
| Noncash Contributions | $10,580 | NoncashContributionsAmt |
| Total Contributions | $161,333 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| SALE OF PRESERVATION PROPERTY | $9,000 | $9,000 |
| EASEMENT MONITORING | $5,387 | $5,387 |
| SALES OF SACRED SPACES | $4,906 | $4,906 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,293 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,090 | TotalRevenueColumnAmt |
| Exclusion | $3,090 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $183,716 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,293 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $3,090 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,500 | TotalAmt |
| Program Services | $47,250 | ProgramServicesAmt |
| Management And General | $5,250 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,016 | TotalAmt |
| Program Services | $3,614 | ProgramServicesAmt |
| Management And General | $402 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,234 | TotalAmt |
| Program Services | $50,234 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,827 | TotalAmt |
| Program Services | $6,827 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,368 | TotalAmt |
| Program Services | $2,694 | ProgramServicesAmt |
| Management And General | $337 | ManagementAndGeneralAmt |
| Fundraising | $337 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,554 | TotalAmt |
| Program Services | $2,044 | ProgramServicesAmt |
| Management And General | $255 | ManagementAndGeneralAmt |
| Fundraising | $255 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $850 | TotalAmt |
| Management And General | $680 | ManagementAndGeneralAmt |
| Fundraising | $170 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,147 | TotalAmt |
| Program Services | $6,432 | ProgramServicesAmt |
| Fundraising | $715 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,961 | TotalAmt |
| Program Services | $3,961 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $616 | TotalAmt |
| Program Services | $616 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,362 | TotalAmt |
| Management And General | $11,126 | ManagementAndGeneralAmt |
| Fundraising | $1,236 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| STABILIZATION ON BUILDING | $67,716 | $67,716 | ||
| REPAIRS AND MAINTENANCE | $17,326 | $17,326 | ||
| RENT | $6,662 | $5,330 | $1,332 | |
| DUES & SUBSCRIPTIONS | $3,390 | $1,695 | $1,356 | $339 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,125 | TotalAmt |
| Program Services | $7,136 | ProgramServicesAmt |
| Management And General | $3,175 | ManagementAndGeneralAmt |
| Fundraising | $814 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,654 | TotalAmt |
| Program Services | $217,545 | ProgramServicesAmt |
| Management And General | $27,911 | ManagementAndGeneralAmt |
| Fundraising | $5,198 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,439 | BOYAmt |
| EOY | $81,919 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $169,276 | BOYAmt |
| EOY | $67,621 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,219 | BOYAmt |
| EOY | $61,042 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $502,342 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,720 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $462,006 | BOYAmt |
| EOY | $496,622 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $745,940 | BOYAmt |
| EOY | $707,204 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $5,941 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,230 | BOYAmt |
| EOY | $24,923 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $41,568 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,230 | BOYAmt |
| EOY | $72,432 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $278,422 | BOYAmt |
| EOY | $211,484 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $423,288 | BOYAmt |
| EOY | $423,288 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $701,710 | BOYAmt |
| EOY | $634,772 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $745,940 | BOYAmt |
| EOY | $707,204 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$66,938 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $222,237 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $260,035 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $816,915 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $146,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $161,333 | CurrentTaxYearAmt |
| Total | $1,607,099 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $222,237 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $260,035 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $816,915 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $146,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $161,333 | CurrentTaxYearAmt |
| Total | $1,607,099 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $1,607,099 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,743 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,196 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,090 | CurrentTaxYearAmt |
| Total | $9,039 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,616,138 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $541,119 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99440 | PublicSupportCY170Pct |
| Public Support PY170 | 0.94890 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 0 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 43 | TotalEasementsCnt |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 26.00 | StaffHoursSpentEnforcementCnt |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $495,487 | OtherCostOrOtherBasisAmt |
| Book Value | $495,487 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,855 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,720 | DepreciationAmt |
| Book Value | $1,135 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $496,622 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FIRST CITIZENS NOTE | $40,479 |
| FIRST CITIZENS VISA | $1,089 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $41,568 | TotalLiabilityAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF THE PALMETTO TRUST FOR HISTORIC PRESERVATION IS TO PROTECT AND PRESERVE BUILDINGS OF ARCHITECTURAL AND HISTORICAL SIGNIFICANCE IN SOUTH CAROLINA THEREBY RETAINING THOSE BUILDINGS FOR HISTORICAL AND EDUCATIONAL PURPOSES. THIS IS ACCOMPLISHED BY SEEKING OUT SUCH BUILDINGS THAT ARE IN DANGER OF DESTRUCTION FROM NEGLECT OR PURPOSEFUL DEMOLITION. THE ORGANIZATION INTERVENES BY PURCHASING OR ACCEPTING THE PROPERTY AS A TAX DEDUCTIBLE DONATION, THEN DOING WHATEVER IS NECESSARY TO ARREST CURRENT DECAY, AND FINALLY SELLING THAT PROPERTY TO AN OWNER WHO CONTRACTS TO PRESERVE AND PROTECT THE PROPERTY IN PERPETUITY ACCORDING TO US SECRETARY OF INTERIOR STANDARDS. AN ENDANGERED PROPERTIES REVOLVING FUND IS MAINTAINED TO PURCHASE THOSE PROPERITIES WHEN NECESSARY, AND TO MAKE INITIAL REPAIRS. WHEN THE PROPERTY IS LATER SOLD, PROCEEDS ARE RETURNED TO THE ENDANGERED PROPERTIES REVOLVING FUND FOR FUTURE USE. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE MISSION IS TO PROTECT AND PRESERVE BUILDINGS OF ARCHITECTURAL AND HISTORICAL SIGNIFICANCE IN SOUTH CAROLINA THEREBY RETAINING THOSE BUILDINGS FOR HISTORICAL AND EDUCATIONAL PURPOSES. THIS IS ACCOMPLISHED BY SEEKING OUT SUCH BUILDINGS THAT ARE IN DANGER OF DESTRUCTION FROM NEGLECT OR PURPOSEFUL DEMOLITION. THE ORGANIZATION INTERVENES BY PURCHASING OR ACCEPTING THE PROPERTY AS A TAX DEDUCTIBLE DONATION, THEN DOING WHATEVER IS NECESSARY TO ARREST CURRENT DECAY, AND FINALLY SELLING THAT PROPERTY TO AN OWNER WHO CONTRACTS TO PRESERVE AND PROTECT THE PROPERTY IN PERPETUITY ACCORDING TO US SECRETARY OF INTERIOR STANDARDS. AN ENDANGERED PROPERTIES REVOLVING FUND IS MAINTAINED TO PURCHASE THOSE PROPERITIES WHEN NECESSARY, AND TO MAKE INITIAL REPAIRS. WHEN THE PROPERTY IS LATER SOLD, PROCEEDS ARE RETURNED TO THE ENDANGERED PROPERTIES REVOLVING FUND FOR FUTURE USE. |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD OF DIRECTORS REVIEWS A COPY OF THE FORM 990 DURING THEIR MEETING PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS REVIEWED BY THE ENTIRE BOARD, ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | A COPY OF THE FORM 990 IS AVAILABLE FOR INSPECTION BY THE PUBLIC AT THE OFFICES OF THE ORGANIZATION, DURING NORMAL BUSINESS HOURS. |