Civic Intelligence

Southern Conservation Trust Inc.

990 • Fiscal year 2024 • EIN 58-2036727

Apr 01, 2023 to Mar 31, 2024 • Filed on Feb 19, 2025

Organization ProfileSCTLANDTRUST.ORG

View Organization Page

305 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

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

16th percentile

0.06x

Higher debt load relative to revenue than 16% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

16th percentile

-12%

Higher net margin than 16% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

11th percentile

$89,026

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

51st percentile

5.9%

Faster asset growth than 51% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-27%

Faster revenue growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$30,139,493

Up $1,669,486 (+5.9%) from 2023

Net Assets

Up

$30,022,424

Up $1,560,787 (+5.5%) from 2023

Liabilities

Up

$117,069

Up $108,699 (+1299%) from 2023

Revenue And Expenses
Liabilities / Revenue16th percentileNet Margin16th percentile

Revenue

Down

$1,905,656

Down $706,017 (-27%) from 2023

Expenses

Down

$2,129,061

Down $31,233 (-1.4%) from 2023

Net Income

Down

-$223,405

Down $674,784 (-149%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

2024

Assets$30,139,493
Liabilities$117,069
Net Assets$30,022,424
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

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

2024

Revenue$1,905,656
Expenses$2,129,061
Net Income-$223,405
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Feb 19, 2025
Return Version
2023v6.0
Gross Receipts
$7,978,512
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
Investments in Publicly Traded Securities$4,401,826$6,121,231▲ $1,719,405
Land, Buildings, and Equipment, Net$21,994,722$1,690,718▼ $20,304,004
Cash and Non-Interest-Bearing Accounts$356,236$1,660,857▲ $1,304,621
Accounts Receivable-$1,638,148-
Savings and Temporary Cash Investments$1,709,498$337,218▼ $1,372,280
Pledges and Grants Receivable-$50,362-
Prepaid Expenses and Deferred Charges-$29,887-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$28,470,007$30,139,493▲ $1,669,486
Other Assets Total$7,725$18,611,072▲ $18,603,347
Liabilities
Other Liabilities$6,290$60,508▲ $54,218
Accounts Payable and Accrued Expenses$2,080$56,561▲ $54,481
Total Liabilities$8,370$117,069▲ $108,699
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,365,082$29,730,619▲ $1,365,537
Net Assets With Donor Restrictions$96,555$291,805▲ $195,250
Total Net Assets Fund Balance$28,461,637$30,022,424▲ $1,560,787
Total Liabilities and Net Assets / Fund Balance$28,470,007$30,139,493▲ $1,669,486

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,000,268-$1,000,268
Buildings$396,977$46,111$443,088
Equipment$173,450$176,582$350,032
Leasehold Improvements$120,023$192,768$312,791
Other Assets Org$18,611,072--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$96,555---$96,555
2022$96,555---$96,555
2021$97,055--$500$96,555
2020$97,555$500-$500$97,555
2019$97,555---$97,555
Compensation and Service Providers
Top Officer Pay11th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian CooperInterim EdFT$82,559$6,467$89,026
Katherine P QuattlebaumFormer EdFT$80,250$940$81,190

Board Members and Trustees

NameTitle
James YatesBoard Chair
Jim WashburnPast Chair
Chris DoanePresident & CEO
Brian CardozaBoard Member
Cathy BerggrenBoard Member
Dan CupertinoBoard Member
Dan DavisBoard Member
Meredith MartinBoard Member
Randy CardozaBoard Member
Rich CocosBoard Member
Scott SmithBoard Member
Tiffany WoodsBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$344,702
Program Service Revenue
$131,845
Investment Income
$1,425,866
Other Revenue
$3,243
All Other Contributions
$257,639
Change in Net Assets
$-223,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,225,477
Other Expenses$903,584
Total Fundraising Expense$292,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$633,169$86,842$173,494$893,505
Fees for Services Legal$149,847$7,079$2,030$158,956
Current Officers, Directors, Trustees, and Key Employees$102,138$14,340$27,983$144,461
Other Employee Benefits$76,914$15,527$21,016$113,457
Depreciation Depletion$84,998$2,555$5,164$92,717
Fees for Services Other$32,124$33,744$12,241$78,109
Payroll Taxes$52,578$7,109$14,367$74,054
Office Expenses$31,964$7,034$12,929$51,927
Insurance$24,715$14,732$5,027$44,474
Fees for Service Investment Mgmnt Fees-$33,495-$33,495
Fees for Services Accounting-$24,144-$24,144
Conferences and Meetings$13,684$3,081$1,479$18,244
Other Expenses$3,980$674$13,425$18,079
Travel$16,581$50$149$16,780
Information Technology$9,993$1,575$3,191$14,759
Total Functional Expenses$1,584,233$252,290$292,538$2,129,061
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$60,117
Fundraising Gross Income$60,117
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$65,744$25,493$7,305$18,188
Sct Annual Event$29,792$18,207$1,856$16,351
Total Events$135,542$60,117$60,117-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$33,863
Other Liabilities$26,645
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Brian cardoza (board member) is the son of randy cardoza (board member).”

Form 990, Part VI, Section B, Line 11B

“We are making this available to the board prior to filing.”

Form 990, Part VI, Section B, 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, Part VI, Section B, 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 THE BOARD FINANCE COMMITTEE. THE President's SALARY IS PRESENTED TO THE EXECUTIVE COMMITTEE.”

Form 990, Part VI, Section B, 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, Part VI, Section C, 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
305 BEAUREGARD BLVD, FAYETTEVILLE, GA 30214

Signing Officer

Name
Chris Doane
Title
President & CEO
Signed
2025-02-19
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
24
Volunteers
261

Preparer

Firm
Fulton & Kozak LLC
Address
7187 JONESBORO RD STE 100A, MORROW, GA 30260
Preparer
Sheila M Kozak CPA
Phone
7709614200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

“OTHER PROGRAM SERVICES 4: Stewardship- protecting and enhancing the conservation values of the lands acquired by the trust, and doing so in perpetuity, is an important aspect of the trust's work. the trust evaluates each property it holds for its conservation value, as well as the threats to these values, and develops and implements a stewardship plan based on this analysis. the plan includes detailed monitoring on an annual basis. current costs associated with the trust's stewardship efforts are expensed as incurred. the costs of future obligations represent a commitment of the trust and will be recorded as they are incurred.”

Financial Statement Notes

Part II, Line 5: Summarized Policy

“SCT follows all Land Trust Alliance standards and policies when it comes to monitoring and enforcement, verbiage is built into each easement and is in the Land Trust Accreditation Commission's Policy.”

Part II, Line 9: Organization Reporting of conservation easements.

“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 nature 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. At March 31,2024 the Trust held 235 conservation easements on 56,259 acres of land.”

Part X : FIN48 Footnote

“The Trusts 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 2021.”

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IRS990/MissionDesc0THE SOUTHERN CONSERVATION TRUST elevates nature through exceptional stewardship of public and conserved lands and by providing environmental education TO ALL AGES.
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IRS990/ProgramServiceRevenueGrp/Desc2ENVIRONMENTAL SERVICES
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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.
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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, four 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 four 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 hold 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.
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$30,139,493
Liabilities
$117,069
Net assets
$30,022,424
Revenue
$1,905,656
Expenses
$2,129,061
Net income
-$223,405
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
2024Detailed filing. Detailed filing data is available for this year.$30.1$0.12$30.0$1.91$2.13$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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