Civic Intelligence

Southern Conservation Trust Inc.

990 • Fiscal year 2023 • EIN 58-2036727

Apr 01, 2022 to Mar 31, 2023 • Filed on Feb 15, 2024

35 Beauregard BlvdFayetteville, GA 30214

(770) 486-7774

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

5th percentile

0.00x

Higher debt load relative to assets than 5% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

5th percentile

0.00x

Higher debt load relative to revenue than 5% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

28th percentile

-0.0%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

99th percentile

3354%

Faster revenue growth than 99% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Down

$28,470,007

Down $2,279 (-0.0%) from 2022

Net Assets

Up

$28,461,637

Up $78,976 (+0.3%) from 2022

Liabilities

Down

$8,370

Down $81,255 (-91%) from 2022

Revenue

Up

$2,611,673

Up $2,536,067 (+3354%) from 2022

Expenses

Down

$2,160,294

Down $74,755 (-3.3%) from 2022

Net Income

Up

$451,379

Up $2,610,822 (+121%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2010: $2,404,534Liabilities 2010: $2,612Net Assets 2010: $2,401,9222010Assets 2011: $2,448,312Liabilities 2011: $2,983Net Assets 2011: $2,445,3292011Assets 2012: $2,467,040Liabilities 2012: $3,182Net Assets 2012: $2,463,8582012Assets 2013: $2,504,682Liabilities 2013: $3,782Net Assets 2013: $2,500,9002013Assets 2014: $3,878,877Liabilities 2014: $5,784Net Assets 2014: $3,873,0932014Assets 2015: $3,859,749Liabilities 2015: $2,185Net Assets 2015: $3,857,5642015Assets 2016: $4,288,572Liabilities 2016: $3,753Net Assets 2016: $4,284,8192016Assets 2017: $9,300,469Liabilities 2017: $30,757Net Assets 2017: $9,269,7122017Assets 2018: $9,014,283Liabilities 2018: $3,251Net Assets 2018: $9,011,0322018Assets 2019: $13,961,053Liabilities 2019: $2,524Net Assets 2019: $13,958,5292019Assets 2020: $25,772,999Liabilities 2020: $4,712Net Assets 2020: $25,768,2872020Assets 2021: $30,613,027Liabilities 2021: $76,041Net Assets 2021: $30,536,9862021Assets 2022: $28,472,286Liabilities 2022: $89,625Net Assets 2022: $28,382,6612022Assets 2023: $28,470,007Liabilities 2023: $8,370Net Assets 2023: $28,461,6372023Assets 2024: $30,139,493Liabilities 2024: $117,069Net Assets 2024: $30,022,4242024Assets 2025: $29,278,099Liabilities 2025: $96,353Net Assets 2025: $29,181,7462025

Highlighted filing

2023

Assets$28,470,007
Liabilities$8,370
Net Assets$28,461,637

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $175,5062010Expenses 2011: $136,0902011Revenue 2012: $90,943Expenses 2012: $143,104Net Income 2012: -$52,1612012Revenue 2013: $105,951Expenses 2013: $172,604Net Income 2013: -$66,6532013Revenue 2014: $142,688Expenses 2014: $151,173Net Income 2014: -$8,4852014Revenue 2015: $285,795Expenses 2015: $301,324Net Income 2015: -$15,5292015Revenue 2016: $609,510Expenses 2016: $250,392Net Income 2016: $359,1182016Revenue 2017: $5,085,524Expenses 2017: $432,961Net Income 2017: $4,652,5632017Revenue 2018: $34,529Expenses 2018: $240,621Net Income 2018: -$206,0922018Revenue 2019: $5,541,556Expenses 2019: $636,236Net Income 2019: $4,905,3202019Revenue 2020: $14,083,203Expenses 2020: $1,054,548Net Income 2020: $13,028,6552020Revenue 2021: $5,723,843Expenses 2021: $1,822,596Net Income 2021: $3,901,2472021Revenue 2022: $75,606Expenses 2022: $2,235,049Net Income 2022: -$2,159,4432022Revenue 2023: $2,611,673Expenses 2023: $2,160,294Net Income 2023: $451,3792023Revenue 2024: $1,905,656Expenses 2024: $2,129,061Net Income 2024: -$223,4052024Revenue 2025: $1,505,988Expenses 2025: $2,137,003Net Income 2025: -$631,0152025

Highlighted filing

2023

Revenue$2,611,673
Expenses$2,160,294
Net Income$451,379
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$2,708,973
Mission and Program Overview

Mission

Trust conserves land from development in south metro atlanta to protect natural resources,provide wildlife habitat & offer outdoor recreation. It also operates public nature preserves & hosts educational programs to promote appreciation & stewardship of natural resources.

The southern conservation trust elevates nature through exceptional stewardship of public and conserved lands and by providing environmental education to all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,737,131$21,994,722▲ $20,257,591
Investments in Publicly Traded Securities$4,270,237$4,401,826▲ $131,589
Savings and Temporary Cash Investments$2,621,927$1,709,498▼ $912,429
Cash and Non-Interest-Bearing Accounts$347,206$356,236▲ $9,030
Accounts Receivable$35,050--
Prepaid Expenses and Deferred Charges$15,141--
Total Assets$28,472,286$28,470,007▼ $2,279
Other Assets Total$19,445,594$7,725▼ $19,437,869
Liabilities
Other Liabilities-$6,290-
Accounts Payable and Accrued Expenses$89,625$2,080▼ $87,545
Total Liabilities$89,625$8,370▼ $81,255
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,286,106$28,365,082▲ $78,976
Net Assets With Donor Restrictions$96,555$96,555→ $0
Total Net Assets Fund Balance$28,382,661$28,461,637▲ $78,976
Total Liabilities and Net Assets / Fund Balance$28,472,286$28,470,007▼ $2,279

Asset Categories

AssetBook ValueDepreciationBasis
Land$21,386,833-$21,386,833
Buildings$408,054$35,034$443,088
Equipment$130,725$111,704$242,429
Leasehold Improvements$69,110$167,283$236,393

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$96,555----
2021$97,055--$500$96,555
2020$97,555$500-$500$97,555
2019$97,555---$97,555
2018$1,389,502--$1,291,947$97,555
Compensation and Service Providers

Board Members and Trustees

NameTitle
James YatesBoard Chair
Brian CardozaBoard Member
Dan CupertinoBoard Member
Dan DavisBoard Member
Meredith MartinBoard Member
Scott SmithBoard Member
Tiffany WoodsBoard Member
Randy CardozaBoard Secret
Rich CocosBoard Treasu
James WashburnBoard Vice C
Revenue and Support

Revenue Composition

Contributions and Grants
$1,896,414
Program Service Revenue
$20,572
Investment Income
$472,585
Other Revenue
$222,102
All Other Contributions
$1,786,356
Change in Net Assets
$451,379

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Qualified Contrib Other12$940,971Fair Market Value (FMV)
Total Noncash Contributions12$940,971-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,577,210
Revenue Not Reported on Financial Statements
$34,463
Revenue Not Reported on Form 990
$-368,019
Total Revenue per Audited Statements
$2,209,191
Total Revenue per Form 990
$2,611,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,146,621
Other Expenses$1,013,673
Total Fundraising Expense$121,024
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$770,768$96,346$96,346$963,460
Fees for Services Other$610,362$2,286$419$613,067
Fees for Services Legal$107,504$13,404-$120,908
Other Employee Benefits$85,117$10,640$10,640$106,397
Payroll Taxes$61,412$7,676$7,676$76,764
Depreciation Depletion$72,297$739$739$73,775
Insurance$55,000$13,750-$68,750
Fees for Service Investment Mgmnt Fees-$33,358-$33,358
Fees for Services Accounting-$30,919-$30,919
Advertising$18,377$2,297$2,297$22,971
Office Expenses$7,891$13,528$1,127$22,546
Conferences and Meetings$5,174$13,305-$18,479
Information Technology$6,230$890$1,780$8,900
Total Functional Expenses$1,800,132$239,138$121,024$2,160,294

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,160,294
Expenses per Audited Statements$2,125,831
Total Expenses per Audited Statements$2,125,831
Expenses Not Reported on Financial Statements$34,463
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$116,251
Fundraising Direct Expenses$42,100
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sct Annual Eve$64,864$64,864$10,462$54,402
Oyster Roast$28,946$28,946$4,418$24,528
Total Events$116,251$116,251$42,100$74,151
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$6,290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Brian cardoza randy cardoza board member board member father and son

Form 990, Page 6, Part VI, Line 11B

The organization's accountant will provide a copy of form 990 for review and approval by the ceo, cfo, and board executive committee prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members complete a form annually which describes any potential conflicts of interest. During the board meetings, if an issue arises which may constitute a conflict of interest, the issue is brought to the table. The board member will then abstain from the vote that created a conflict of interest as deemed by the board.

Form 990, Page 6, Part VI, Line 15A

Salaries are reviewed based on land trust standards documents, other non- profit salaries, occupational outlook handbook (by the us bureau of labor stats); then reviewed by teh board finance committee. The ed/ceo salary is presented to the executive committee.

Form 990, Page 6, Part VI, Line 15B

Salaries are reviewed based on land trust standards documents, other non- profit salaries, occupational outlook handbook (by the us bureau of labor stats); then reviewed by the board finance committee.

Form 990, Page 6, Part VI, Line 19

The organization's accountant provides a copy of form 990 specifically for public inspection. The organization then posts a copy of form 990 to guidestar.org. This copy is also available upon request.

Filing and Contact Details

Filer

Filer Name
Southern Conservation Trust
EIN
58-2036727
Phone
7704867774
Address
35 BEAUREGARD BLVD, FAYETTEVILLE, GA 30214

Signing Officer

Name
Rich Cocos
Title
Board Treasurer
Phone
7704867774
Signed
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rich Cocos
Formed
1993
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
22
Volunteers
40

Preparer

Firm
Geeslin Group LLC
Address
200 WESTPARK DR STE 370, PEACHTREE CITY, GA 30269-3506
Preparer
Dale K Geeslin CPA
Phone
7704870001
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4C

Education - the trust increases awareness about the benefits of private land conservation and the mission of the trust. Methods include focusing education and outreach to support conservation in priority areas, targeting technical advisors to landowners, showcasing successful projects to promote conservation and stewardship, and introducing the general public to land conservation through tours and publications. The trust also provides multiple camps and educational programs throughout the year. The southern conservation trust's environmental education efforts in fayette county impacts 20,000+ students each year through partnerships with 24 public schools, 4 private schools, and dozens of homestead groups. Sct owns and operates nesmith environmental study area, the first in an expansion of educational projects within fayette county. Sct offers 4 full weeks of camp wild, and educational summer camp for children at line creek and the ridge nature area. Working with clayton state university, we have identified over 740 box turtles and launched a protection project at the ridge nature area. Sct holds dozens of educational events throughout the year. We are looking forward to opening our latest project, the fayette environmental education center (feec), later this year. Feec will be a premier environmental education destination south of atlanta for children and adults of all ages to learn about the wonders of nature in georgia and how to have meaningful interactions with nature.

Form 990, Part IX, Line 11G

Conservation program expenses 551,492 0 0 membership dues 5,051 0 0 miscellaneous expenses 3,685 187 0 other professional expenses 48,454 0 0 lease - copier 1,680 2,099 419 total 610,362 2,286 419

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Sct follows all land trust alliance standards and policies when it comes to monitoring and enforecement, verbiage is built into each easement and is in the land trust accreditation commission's policy.

Schedule D, Page 1, Part II, Line 9

The trust has acquired and holds a number of conservation easements, each representing a legal interest in land owned by another person or entity. The easements grant the trust the right to use, control, and/or protect the land for conservation purposes. Because of the unique natures of these assets, the impracticality of obtaining consistent and reliable estimates of the values ascribed to these interests, and consistent with the practices followed by many environmental land trusts, the accompanying financial statements do not include any amounts for these property interests.

Schedule D, Page 3, Part X

The trust's application of asc 740 regarding uncertain tax positions had no effect on its financial position as management believes the trust has no material unrecognized income tax benefits, including any potential risk of loss of its not-for-profit tax status. The trust would account for any potential interest or penalties related to possible future liabilities for unrecognized income tax benefits as income tax expense. The trust is no longer subject to examination by federal, state, or local tax authorities for periods before 2020.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC NATURE AREAS - PROTECTING AND ENHANCING THE CONSERVATION VALUES OF LANDS ACQUIRED BY THE TRUST IS SOME OF THE MOST IMPORTANT WORK IN WHICH THE TRUST IS INVOLVED. IT IS THE RESPONSIBILITY OF THE STEWARDSHIP PROGRAM TO PROTECT CONSERVATION VALUES AND TO BE A GOOD NEIGHBOR AND COMMUNITY MEMBER FOR ALL TRUST PROPERTIES THROUGH SCIENCE-BASED MANAGEMENT. THE TRUST EVALUATES EVERY PROPERTY FOR ITS CONSERVATION VALUE, THE THREATS TO THESE VALUES, AND FOR OPPORTUNITIES TO ENHANCE CONSERVATION VALUES THROUGH RESPONSIBLE MANAGEMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt090007
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION - THE TRUST INCREASES AWARENESS ABOUT THE BENEFITS OF PRIVATE LAND CONSERVATION AND THE MISSION OF THE TRUST. METHODS INCLUDE FOCUSING EDUCATION AND OUTREACH TO SUPPORT CONSERVATION IN PRIORITY AREAS, TARGETING TECHNICAL ADVISORS TO LANDOWNERS, SHOWCASING SUCCESSFUL PROJECTS TO PROMOTE CONSERVATION AND STEWARDSHIP, AND INTRODUCING THE GENERAL PUBLIC TO LAND CONSERVATION THROUGH TOURS AND PUBLICATIONS. THE TRUST ALSO PROVIDES MULTIPLE CAMPS AND EDUCATIONAL PROGRAMS THROUGHOUT THE YEAR. THE SOUTHERN CONSERVATION TRUST'S ENVIRONMENTAL EDUCATION EFFORTS IN FAYETTE COUNTY IMPACTS 20,000+ STUDENTS EACH YEAR THROUGH PARTNERSHIPS WITH 24 PUBLIC SCHOOLS, 4 PRIVATE SCHOOLS, AND DOZENS OF HOMESTEAD GROUPS. SCT OWNS AND OPERATES NESMITH ENVIRONMENTAL STUDY AREA, THE FIRST IN AN EXPANSION OF EDUCATIONAL PROJECTS WITHIN FAYETTE COUNTY. SCT OFFERS 4 FULL WEEKS OF CAMP WILD, AND EDUCATIONAL SUMMER CAMP FOR CHILDREN AT LINE CREEK AND THE RIDGE NATURE AREA. WORKING WITH CLAYTON STATE UNIVERSITY, WE HAVE IDENTIFIED OVER 740 BOX TURTLES AND LAUNCHED A PROTECTION PROJECT AT THE RIDGE NATURE AREA. SCT HOLDS DOZENS OF EDUCATIONAL EVENTS THROUGHOUT THE YEAR. WE ARE LOOKING FORWARD TO OPENING OUR LATEST PROJECT, THE FAYETTE ENVIRONMENTAL EDUCATION CENTER (FEEC), LATER THIS YEAR. FEEC WILL BE A PREMIER ENVIRONMENTAL EDUCATION DESTINATION SOUTH OF ATLANTA FOR CHILDREN AND ADULTS OF ALL AGES TO LEARN ABOUT THE WONDERS OF NATURE IN GEORGIA AND HOW TO HAVE MEANINGFUL INTERACTIONS WITH NATURE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt09000
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IRS990/PYOtherRevenueAmt064143
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt06151
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt022879
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt049,269
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01896414
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01295976
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0119124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0214443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03758056
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt010000
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt069110
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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0236393

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$29.3$0.10$29.2$1.51$2.14$0.63
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.1$0.12$30.0$1.91$2.13$0.22
2023Detailed filing. Detailed filing data is available for this year.$28.5$0.01$28.5$2.61$2.16$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.5$0.09$28.4$0.08$2.24$2.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.6$0.08$30.5$5.72$1.82$3.90
2020Summary only. Only limited summary data is available for this year.$25.8$0.00$25.8$14.1$1.05$13.0
2019Summary only. Only limited summary data is available for this year.$14.0$0.00$14.0$5.54$0.64$4.91
2018Summary only. Only limited summary data is available for this year.$9.01$0.00$9.01$0.03$0.24$0.21
2017Summary only. Only limited summary data is available for this year.$9.30$0.03$9.27$5.09$0.43$4.65
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.00$4.28$0.61$0.25$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$0.00$3.86$0.29$0.30$0.02
2014Detailed filing. Detailed filing data is available for this year.$3.88$0.01$3.87$0.14$0.15$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.11$0.17$0.07
2012Summary only. Only limited summary data is available for this year.$2.47$0.00$2.46$0.09$0.14$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.00$2.45$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.00$2.40$0.18