2024-11-15T09:17:29-05:00 2023-12-31 464116137 THE BRITTINGHAM GROUP LLP PO BOX 5949 WEST COLUMBIA SC 291715949 990 2023-01-01 200335383 CONSERVATION VOTERS OF SC EDUC FUND CONS 8037990716 POST OFFICE BOX 1766 COLUMBIA SC 29202 JOHN TYNAN PRESIDENT 8037990716 2024-11-14 true HARRY D DELOACH P00592698 8037393090 2024-11-14 X 2023 2024-10-15 13:58:12Z JOHN TYNAN POST OFFICE BOX 1766 COLUMBIA SC 29202 1270528 false X WWW.CVSCEF.ORG X 2003 SC ELEVATING PUBLIC DIALOGUE REGARDING ENVIRONMENTAL ISSUES BY EDUCATING CITIZENS AND MAXIMIZING THE PARTICIPATION IN ENVIRONMENTAL DECISIONS AT THE STATE AND LOCAL LEVEL. 6 6 0 6 0 1015816 972710 5715 9625 101 9682 -2318 4090 1019314 996107 60000 70000 0 599077 443180 0 39596 254945 303845 914022 817025 105292 179082 733100 1044414 77595 184448 655505 859966 ELEVATING PUBLIC DIALOGUE REGARDING ENVIRONMENTAL ISSUES BY EDUCATING CITIZENS AND MAXIMIZING THE PARTICIPATION IN ENVIRONMENTAL DECISIONS AT THE STATE AND LOCAL LEVEL. false false 271131 70000 THE ORGANIZATION ENGAGED IN EFFORTS TO EDUCATE THE PUBLIC REGARDING ENVIRONMENTAL ISSUES, INCLUDING BY CONDUCTING PUBLIC-OPINION RESEARCH, AND BY BUILDING AND FACILITATING COALITIONS AND COMMUNITY PARTNERSHIPS TO SPEAK OUT ON PROTECTIONS FOR SAFE DRINKING WATER, HEALTHY AIR, CLEAN ENERGY AND PROTECTIONS FROM CLIMATE CHANGE. 428999 THE ORGANIZATION ENGAGED IN TRAINING AND CAPACITY BUILDING EFFORTS FOR ORGANIZATIONAL STAFF, PARTNERS, AND VOLUNTEERS RELATING TO SPECIFIC COMMUNICATION TOOLS, TECHNIQUES, AND TACTICS AS PART OF EFFORTS TO IMPROVE PUBLIC OUTREACH AND DISCOURSE RELATING TO PROTECTIONS FOR SAFE DRINKING WATER, HEALTHY AIR, CLEAN ENERGY AND PROTECTIONS FROM CLIMATE CHANGE. 700130 true true false true false false false false false false false false false false true true true false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true X 11 0 0 false false false false false true true false false false false false false false false X 6 6 false false false false false false false true true false false true true true true false false true false false SC X JOHN TYNAN 8037990716 POST OFFICE BOX 1766 COLUMBIA SC 29202 X EMMA RUTH BRITTAIN DIRECTOR 1.00 X 0 0 0 ARNOLD NEMIROW SECRETARY/TR 1.00 X X 0 0 0 CYNTHIA POWELL CHAIR 1.00 X X 0 0 0 ANN WARNER DIRECTOR 1.00 X 0 0 0 MICHAEL BROWN DIRECTOR 1.00 X 0 0 0 KEN HARVIN DIRECTOR 1.00 X 0 0 0 JOHN TYNAN PRESIDENT 14.00 26.00 X 43712 66654 0 43712 66654 false false false 972710 972710 CONFERENCE REGISTRATON 9625 9625 9625 9682 9682 274011 274011 4500 410 4090 4090 996107 9625 13772 70000 70000 43712 36921 3090 3701 342541 289318 24219 29004 56927 48082 4025 4820 10176 9866 310 6500 6500 12545 11108 735 702 136 136 14062 14062 18626 16256 1848 522 1573 1145 428 CONTRACT LABOR 169230 169230 CONSULTING & DESIGN 32952 32952 EVENT EXPENSES 22322 2820 19502 MEALS 4928 3900 957 71 10795 8396 1623 776 817025 700130 77299 39596 472913 262998 260187 781416 733100 1044414 23643 8602 110878 53952 64968 77595 184448 X 655505 859966 655505 859966 733100 1044414 X 179082 53797 -28418 X false true X true false X 512250 696978 791903 1015816 972710 3989657 512250 696978 791903 1015816 972710 3989657 169188 3820469 2599 9682 12281 26479 4400 13750 20800 4500 69929 4071867 15340 0.93830 0.94500 X PART II, LINE 10 EVENT INCOME 65,429 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4000 30000 34000 783025 817025 147554 36889 116789 110218 162103 147554 536664 804996 30000 30000 60000 34000 154000 29197 27555 40526 36889 134167 201251 4000 4000 3984 4000 15984 DUE TO CVSC PER COST-SHARING 64968 64968 X 1021896 53797 -28008 25789 996107 996107 817435 410 410 817025 817025 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) INDICATING IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS SUBJECT TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES ARE REQUIRED. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D RECLASSED EVENT EXPENSES 410 COLLECTIONS EXCEEDED EARNED PORTION -28,418 SCHEDULE D, PAGE 4, PART XII, LINE 2D RECLASSED EVENT EXPENSES 410 true SC COASTAL CONSERVATION LEAGUE 131 SPRING ST CHARLESTON SC 29403 570887278 501C3 40000 CASH TECHICAL SUPPORT CONVERSATION VOTERS OF SC PO BOX 1766 COLUMBIA SC 29202 582420153 501C4 30000 CASH LOBBYING 1 1 SCHEDULE I, PAGE 1, PART I, LINE 2 CVSCEF PROVIDES A WRITTEN GRANT AGREEMENT AND MONITORS GRANTEE COMPLIANCE WITH GRANT TERMS THROUGH REGULAR DISCUSSIONS DURING THE PROJECT TERM AS WELL AS A FINAL NARRATIVE AND BUDGET REPORT THAT AFFIRMS COMPLIANCE WITH GRANT TERMS. FORM 990 FORM 990, PART I, LINES 5 & 15 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. FORM 990, PART IX, LINES 7 & 10 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. FORM 990, PART V FORM 990, PART V, LINES 1 & 2 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY THE PRESIDENT AND BOARD. FORM 990, PAGE 6, PART VI, LINE 12C DISCLOSURE STATEMENT SIGNED BY EACH BOARD MEMBER. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION PROCESS FOR TOP OFFICIAL REVIEWED AND APPROVED BY BOARD USING COMPENSATION COMPARISONS WITH SIMILAR ORGANIZATIONS IN SOUTH CAROLINA AND OTHER STATES. THE BOARD KEEPS CONTEMPORANEOUS MINUTES OF THE DELIBERATION AND COMPENSATION DECISION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES TO THE PUBLIC ALL DOCUMENTS REQUIRED BY LAW TO BE PUBLICLY AVAILABLE. FORM 990, PART VII FORM 990, PART VII, LINE 1, COLUMN D THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. FORM 990, PART XI FORM 990, PART XI, LINES 7 & 10 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. FORM 990, PART XI, LINE 9 RECLASSED EVENT EXPENSES 410 COLLECTIONS EXCEEDED EARNED PORTION -28,418 RECLASSED EVENT EXPENSES -410 TOTAL -28,418 CONSERVATION VOTERS OF SC POST OFFICE BOX 1766 COLUMBIA SC 29202 582420153 PRESERVE SC 501 C4 N/A false false true false false false false false false false false false false false true true true false false false CONSERVATION VOTERS OF SC P 456508 CASH CONSERVATION VOTERS OF SC B 30000 CASH SCHEDULE R BECAUSE CONSERVATION VOTERS OF SOUTH CAROLINA AND CONSERVATION VOTERS OF SOUTH CAROLINA EDUCATION FUND DO NOT SHARE OVERLAPPING BOARDS OF DIRECTORS OR ANY OF THE OTHER INDICIA LISTED IN THE DEFINITION OF 'RELATED ORGANIZATION' ON PAGE 71 OF THE FORM 990 INSTRUCTIONS, THE ORGANIZATIONS ARE NOT RELATED. THE TRANSACTIONS LISTED ON SCHEDULE R ARE BEING REPORTED DUE TO THE ORGANIZATIONS' INTEREST IN TRANSPARENCY.