2024-05-15T11:38:02-07:00 2023-12-31 571063771 KEVIN CAIN & ASSOCIATES CPAs LLC 2201 BOUNDARY STREET STE 207 BEAUFORT SC 29902 990 2023-01-01 200779465 Preservation Trust for Historic St Helenas Church Inc PRES 8435220222 PO Box 2594 Beaufort SC 29901 Gregory W Dyson Chairman 2024-05-15 true Gregory W Dyson 999009999 true Kevin H Cain CPA P00236979 8435220222 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z PO Box 2594 Beaufort SC 29901 1247346 false X N/A X 2004 SC To provide funds for the preservation and restoration of the historic church buildings and ancillary facilities of the St. Helena's Anglican Church. 9 9 0 9 0 11453 13475 0 176359 201440 0 187812 214915 0 0 0 0 0 88158 117344 88158 117344 99654 97571 5577878 6435780 0 5577878 6435780 To provide funds for the preservation and restoration of the historic church buildings and ancillary facilities of the St. Helena's Anglican Church. false false 110488 115957 The Organization provided funds for the benefit of St. Helena's Anglican Church including the main church building and ancillary buildings and properties by approving projects to assume, soliciting contractors, supervising the work product of contractors, and making payments to contractors for preservation and restoration of the historic church and related properties. 110488 true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 0 false false false false false false false 0 false false false false false false false X 9 9 true false false false false false false true true false false true false false false true true false SC X Kevin Cain Treasurer 8435220222 2201 Boundary Street Suite 207 Beaufort SC 29902 X Leith Webb Trustee 0.50 0.00 X 0 0 0 James A Grimsley III Trustee 0.50 0.00 X 0 0 0 Ray Tudor Trustee 0.50 0.00 X 0 0 0 Ward Danielson Trustee 0.50 0.00 X 0 0 0 Holly Brinton Trustee 0.50 0.00 X 0 0 0 Gregory W Dyson Chairman 2.00 0.00 X 0 0 0 James M Williams Secretary 2.00 0.00 X 0 0 0 Marc W Fisher Jr Vice Chairman 2.00 0.00 X 0 0 0 Kevin H Cain Treasurer 3.00 0.00 X 0 0 0 0 false false false 0 13475 13475 0 154289 154289 0 0 0 1079582 1032431 47151 47151 47151 0 0 0 0 214915 201440 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4238 4238 Rectory Renovations 43488 43488 Perimeter Wall Stabilization 38925 38925 Parish Hall Renovations 27650 27650 Printing and Publications 860 860 2183 425 1758 117344 110488 6856 0 485 0 299650 202078 0 0 0 0 0 0 0 0 5277743 6233702 0 0 0 0 5577878 6435780 0 0 X 5577878 6435780 5577878 6435780 5577878 6435780 X 97571 760331 X false false false X 28740 6796 67925 11453 13475 128389 0 0 28740 6796 67925 11453 13475 128389 64520 63869 87757 75681 116662 99647 122420 502167 0 0 630556 0.10130 0.12510 X Current Year Facts and Circumstances: Facts and Circumstances TestUnder Regulation Section 1.170A-9(f)(3):The Preservation Trust for Historic St. Helenas Church, Inc. hereinafter referred to as (The Preservation Trust) maintains a continuous and bona fide program for solicitation of funds from the general public, community and the church congregation as described below.The Preservation Trust for Historic St. Helenas Church, Inc. regularly solicits contributions from the St. Helena's Anglican Church congregation for the endowment established to preserve and restore the historic buildings and grounds of the Church.The Church welcomes all visitors to its services as well as its regular congregation on a first come first serve seating arrangement. Due to the historic nature of the Church and its grounds, the Church frequently attracts visitors from local as well as distant locations who are welcome to join the Church's services and programs. Additionally, the church building is open year-round to visitors for guided and unguided tours of the church which includes information about the church building's history and historical significance along with pamphlets that solicit contributions.The Preservation Trust therefore believes that it has a bona fide program for solicitation of funds from the general public.The Board of Trustees of The Preservation Trust is comprised of nine to twelve elected members who have staggered three-year terms. There is no requirement that members of the Board of Trustees be active members of the Church. The Preservation Trust's Board of Trustees includes a diversified selection of individuals that have specialized knowledge or expertise in the various fields or disciplines in which the Organization operates including lawyers, investment advisors, accountants, and others, and members of the community including civic leaders and other such individuals that represent a broad cross-section of the views and interests of the community. Prior Year Facts and Circumstances: Facts and Circumstances TestUnder Regulation Section 1.170A-9(f)(3):The Preservation Trust for Historic St. Helenas Church, Inc. hereinafter referred to as (The Preservation Trust) maintains a continuous and bona fide program for solicitation of funds from the general public, community and the church congregation as described below.The Preservation Trust for Historic St. Helenas Church, Inc. regularly solicits contributions from the Parish Church of St. Helena's congregation for the endowment established to preserve and restore the historic buildings and grounds of the Church.The Church welcomes all visitors to its services as well as its regular congregation on a first come first serve seating arrangement. Due to the historic nature of the Church and its grounds, the Church frequently attracts visitors from local as well as distant locations who are welcome to join the Church's services and programs. Additionally, the church building is open year-round to visitors for guided and unguided tours of the church which includes information about the church building's history and historical significance along with pamphlets that solicit contributions.The Preservation Trust therefore believes that it has a bona fide program for solicitation of funds from the general public.The Board of Trustees of The Preservation Trust is comprised of nine to twelve elected members who have staggered three-year terms. There is no requirement that members of the Board of Trustees be active members of the Church. The Preservation Trust's Board of Trustees includes a diversified selection of individuals that have specialized knowledge or expertise in the various fields or disciplines in which the Organization operates including lawyers, investment advisors, accountants, and others, and members of the community including civic leaders and other such individuals that represent a broad cross-section of the views and interests of the community. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5577878 13475 954915 110488 6435780 6812312 11453 -1163177 82710 5577878 5933895 67925 816460 5968 6812312 4970950 6796 1166604 210455 5933895 4003264 28740 939545 600 4970949 false false false Part V, Line 4: Intended uses of the endowment fund. Endowment Funds are held to generate income for future preservation and restoration projects associated with the Church properties owned by the St. Helena's Anglican Church. Form 990, Part VI, Section A, Line 2 Certain members of the the Preservation Trust's Board of Trustees provide professional services to other members of the Board as part of the rountine conduct of their trade or business as a tax return preparer we are not privy to all such relationships. Form 990, Part VI, Section B, Line 11b The Organization's Process to Review Form 990:Form 990 is normally prepared by a Certified Public Accountant. The preliminary document is reviewed first by the chairperson and treasurer of the Preservation Trust, and then shared by e-mail with the remaining Trustees.Upon final review, the Form 990 is made available to the Trustees of the Preservation Trust and the General Public. Copies are maintained in the Parish Church of St. Helena's office and available for public inspection. Form 990, Part VI, Section B, Line 15a Compensation Approval Process for Top Official, The Executive Officer-Chairman:The Chairman serves on a voluntary basis and receives no compensation for services performed. Form 990, Part VI, Section B, Line 15b Compensation Process for Officers:All Officers serve on a voluntary basis and receive no compensation from the Preservation Trust. Form 990, Part VI, Section C, Line 19 Governing Documents Disclosure Explanation:All documents are made available by the Preservation Trust for Historic St. Helena's Church, Inc. Copies are maintained at the Parish Church of St. Helena's office located at 507 Newcastle Street, Beaufort, SC and are available upon request. Form 990, Part XI, Line 9 Unrealized Appreciation of Investments = $760331