2024-07-31T15:13:41-04:00 2023-12-31 205788602 GLASER AND COMPANY LLC 1859 SUMMERVILLE AVE STE 800 CHARLESTON SC 29405 990 2023-01-01 582359979 THE KIAWAH ISLAND NATURAL HABITAT CONSERVANCY INC KIAW 8437682029 80 KESTREL COURT KIAWAH ISLAND SC 29455 ROLAND HOFFMAN CHAIRMAN 8437682029 2024-07-24 true false ERIK M GLASER CPA P00724565 8438490179 2024-07-24 2023 2024-08-08 14:25:15Z ROLAND HOFFMAN 80 KESTRAL COURT KIAWAH ISLAND SC 29455 2232668 false X WWW.KIAWAHCONSERVANCY.ORG X 1997 SC WE MEASURE, MANAGE, IMPROVE, AND ADVOCATE FOR THE ECOLOGICAL HEALTH OF KIAWAH ISLAND AND ITS ENVIRONS. 20 18 8 150 0 1449483 2126006 0 -728 8956 -21211 -16855 1427544 2118107 0 0 574341 689245 0 182257 614320 808977 1188661 1498222 238883 619885 3538453 5538175 3918 1383755 3534535 4154420 X THE KIAWAH CONSERVANCY PROVIDES THE VISION, LEADERSHIP AND RESOURCES NECESSARY TO PRESERVE AND ENHANCE KIAWAH ISLAND'S UNIQUE BALANCE OF NATURE AND DEVELOPMENT. WE ARE AN INDEPENDENT, RESEARCH DRIVEN (CONTIN. SCH. O) false false 865229 THE ORGANIZATION CURRENTLY MAINTAINS 77 PROPERTIES, 59 FEE-SIMPLE AND 18 CONSERVATION EASEMENTS TOTALING OVER 3,860 ACRES ON AND AROUND KIAWAH ISLAND, SOUTH CAROLINA. THE ORGANIZATION MAINTAINS THESE OWNED PROPERTIES AND EASEMENTS FOR THE EXPRESSED PURPOSE OF KEEPING LAND IN THEIR NATURAL UNDEVELOPED STATE FOR PERPETUITY. THE ORGANIZATION HAS STEWARDSHIP RESPONSIBILITY FOR ALL CONSERVATION PROPERTIES INCLUDING THE MAINTENANCE OF ESTABLISHED NATURE TRAILS, A NATIVE PLANT DEMONSTRATION GARDEN, AND DEMONSTRATION RAIN GARDENS OUTFITTED WITH EDUCATIONAL SIGNAGE. (CONTINUED ON SCHEDULE O) 155008 THE ORGANIZATION CONDUCTS NUMEROUS RESEARCH STUDIES TO EDUCATE THE RESIDENTS OF KIAWAH ISLAND, SOUTH CAROLINA, AS WELL AS TO FURTHER ITS MISSION. BIRD BANDING AND UNDERSTORY PRESERVATION THE KIAWAH ISLAND BANDING STATION (KIBS) IS SUPPORTED BY THE KIAWAH CONSERVANCY AND OPERATED BY THE TOWN OF KIAWAH ISLAND. (CONTINUED ON SCHEDULE O) 98028 THE PRODUCTION, PUBLICATION, AND DISTRIBUTION OF EDUCATION MATERIAL, SOCIAL MEDIA PRESENCE, AND THE ONGOING MAINTENANCE OF THE ORGANIZATION'S WEBSITE; THE PURPOSE OF WHICH IS TO EDUCATE PROPERTY OWNERS, VISITORS, BUILDING CONTRACTORS AND ARCHITECTS, LANDSCAPERS AND LANDSCAPE ARCHITECTS, AND MORE, ABOUT THE IMPORTANCE OF PRESERVING THE NATURAL ENVIRONMENT OF KIAWAH ISLAND. ROOTS, THE KIAWAH CONSERVANCY'S SEMI-ANNUAL MAGAZINE, IS MAILED TO KIAWAH ISLAND RESIDENTS AND ALL SUPPORTERS OF THE ORGANIZATION. (CONTINUED ON SCHEDULE O) 1118265 true true false false false false true false false true true false false true false false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 44 0 8 true false false false false false true true false false false false false false false false X 20 18 true false false false false false false true true false false true true true true true true true false false SC X X AMY SPIVEY 8438046089 701 EAST BAY STREET SUITE 410 CHARLESTON SC 29403 ROLAND HOFFMAN CHAIRMAN 4.00 X X 0 0 0 TOM LINDSTROM TREASURER 2.00 X X 0 0 0 TY COBB ASST. TREASU 2.00 X X 0 0 0 JOAN AVIOLI TRUSTEE 0.50 X 0 0 0 PEGGY BARNES TRUSTEE 0.50 X 0 0 0 SUE CORCORAN TRUSTEE 0.50 X 0 0 0 DIANA MEZZANOTTE TRUSTEE 0.50 X 0 0 0 LARRY CORIO TRUSTEE 0.50 X 0 0 0 DAVID BERGSTROM ROLLED OFF TRUSTEE 0.50 X 0 0 0 ED WILE TRUSTEE 0.50 X 0 0 0 TOBI ROZEN TRUSTEE 0.50 X 0 0 0 RUSSELL BERNER ROLLED OFF TRUSTEE 0.50 X 0 0 0 KIM ANUSZKIEWICZ TRUSTEE 0.50 X 0 0 0 JACK KOTZ TRUSTEE 0.50 X 0 0 0 AMY WALD-GUILKEY TRUSTEE 0.50 X 0 0 0 ART GLENN TRUSTEE 0.50 X 0 0 0 LEIGH COBB TRUSTEE 0.50 X 0 0 0 DOREEN CHAPMAN TRUSTEE 0.50 X 0 0 0 ANNE COTTON TRUSTEE 0.50 X 0 0 0 MARK GRIESBAUM TRUSTEE 0.50 X 0 0 0 MARY ALICE ROBERTS TRUSTEE 0.50 X 0 0 0 PAM WILSON TRUSTEE 0.50 X 0 0 0 JOHN MCMURRAY ROLLED OFF TRUSTEE 0.50 X 0 0 0 DONNA WINDHAM EXECUTIVE DI 40.00 X 133732 0 9693 133732 9693 1 false false false 634814 194168 1297024 120184 2126006 8956 8956 97706 634814 114561 -16855 -16855 2118107 -7899 131956 39587 26391 65978 468755 384414 58917 25424 34176 23816 4756 5604 8268 3305 4075 888 46090 32734 6138 7218 47391 45186 2205 18930 18930 153771 131413 18013 4345 10254 1013 1206 8035 28563 23708 4284 571 117589 113646 16 3927 51452 32899 15300 3253 27552 27552 14995 8780 6215 DONOR CULTIVATION & EDUCA 165395 108785 67 56543 INDEPENDENT STUDY 155008 155008 MISCELLANEOUS EXPENSES 18077 13971 3635 471 1498222 1118265 197700 182257 1437507 1017804 205830 673 82250 53972 57029 504178 379557 128766 124621 1917535 4050641 3538453 5538175 3918 33755 1350000 3918 1383755 X 3193084 3304811 341451 849609 3534535 4154420 3538453 5538175 X 619885 X false true X true false X 971600 979904 1484439 1449483 2126006 7011432 971600 979904 1484439 1449483 2126006 7011432 602069 6409363 292 244 310 12 8956 9814 27400 64770 87963 72050 97706 349889 7371135 0.86950 0.87280 X PART II, LINE 10 252,183 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 18 3722.25 1 true 5151.00 157914 298353 58250 80 356683 247750 50603 298353 167750 80000 247750 57750 110000 167750 10000 47750 57750 0.48010 0.51990 false false 14178 1885 12293 441528 377672 63856 48472 48472 124621 CONSERVED LAND AND EASEMENTS 4050641 4050641 2266671 34003 34003 2232668 -114561 -114561 2118107 1646786 34003 114561 148564 1498222 1498222 SCHEDULE D, PAGE 1, PART II, LINE 5 ANNUAL MONITORING PROCESS EACH CONSERVATION EASEMENT AND FEE-SIMPLE PROPERTY IS VISITED AT LEAST ONCE PER CALENDAR YEAR. DURING ANNUAL SITE VISITS, MONITORING IS CONDUCTED BY GROUND INSPECTIONS AND A MONITORING FORM IS COMPLETED THAT PROVIDES DOCUMENTATION REGARDING EACH PROPERTYS OVERALL CONDITION. THE DOCUMENTATION ASSOCIATED WITH EACH PROPERTY (AS OUTLINED ABOVE), INCLUDING PRIOR YEARS MONITORING FORMS, SHOULD BE REVIEWED PRIOR TO EACH PROPERTYS ANNUAL MONITORING VISIT. ANNUAL MONITORING OF CONSERVATION EASEMENTS AND FEE LANDS IS MANAGED BY THE LAND PRESERVATION SPECIALIST. THE LAND PRESERVATION SPECIALIST, OR SIMILAR STEWARDSHIP STAFF, IS RESPONSIBLE FOR PERFORMING ANNUAL MONITORING DUTIES AND COMPLETING MONITORING FORMS. MONITORS, INCLUDING INTERNS, SHOULD HAVE A BACKGROUND IN ECOLOGY OR THE BIOLOGICAL SCIENCES AND FAMILIARITY WITH KIAWAH ISLANDS NATURAL ENVIRONMENT. STAFF AND INTERNS TASKED WITH COMPLETING MONITORING VISITS ARE ALSO MADE FAMILIAR WITH LTA STANDARDS AND PRACTICES 11-12 AND THE CONSERVANCYS PORTFOLIO OF CONSERVATION EASEMENTS AND FEE LANDS. VOLUNTEERS MAY ACCOMPANY THE LAND PRESERVATION SPECIALIST OR STEWARDSHIP STAFF DURING SITE VISITS. CONSERVATION EASEMENT MONITORING UTILIZES EACH PROPERTYS RESPECTIVE CONSERVATION EASEMENT MONITORING FORM AN INFORMATION SHEET(S) THAT IS UNIQUE TO EACH CONSERVATION EASEMENT PROPERTY, TAILORED TO REFLECT RESERVED RIGHTS AND RESTRICTIONS ASSOCIATED WITH EACH SPECIFIC EASEMENT PROPERTY, WHICH ALSO INCLUDES LANDOWNER CONTACT INFORMATION. THE FORM IS GENERATED FROM A CONSERVANCY TEMPLATE. A FEE-SIMPLE PRESERVED PROPERTY MONITORING FORM IS USED TO DOCUMENT CONDITIONS AT EACH OF THE CONSERVANCYS FEE-SIMPLE PROPERTIES.ANNUAL SITE VISITS ALLOW THE LAND PRESERVATION SPECIALIST AND STEWARDSHIP TEAM (WHICH MAY INCLUDE INTERNS, VOLUNTEERS AND/OR TRUSTEES) TO MONITOR THE CONDITION OF THE PROPERTY AND DOCUMENT ANY CHANGES TO THE PROPERTY, INCLUDING POTENTIAL VIOLATIONS OF CONSERVATION EASEMENT TERMS OR ACTIVITIES THAT MAY OTHERWISE IMPAIR THE IMPORTANT CONSERVATION VALUES ASSOCIATED WITH THE PROPERTY. ANY CHANGES WITH LEGAL DOCUMENTS (INCLUDING PROPERTY OWNERSHIP) ARE ALSO DOCUMENTED WITHIN EACH YEARS MONITORING REPORT. ANNUAL MONITORING ALSO ALLOWS THE CONSERVANCY THE ABILITY TO MAKE CERTAIN THAT FEE-SIMPLE LANDS ARE BEING KEPT AND PRESERVED IN A NATURAL STATE. DURING SITE VISITS TO FEE-SIMPLE PROPERTIES, POTENTIAL LAND MANAGEMENT PRACTICES ARE IDENTIFIED (E.G., TO IMPROVE WILDLIFE HABITAT). MONITORS ARE TO INSPECT PROPERTIES AND DOCUMENT THEIR OBSERVATIONS. IF THE LAND PRESERVATION SPECIALIST AND STEWARDSHIP TEAM DOCUMENT POTENTIAL VIOLATIONS ON CONSERVATION EASEMENT PROPERTIES OR ACTIVITIES THAT MAY IMPAIR THE NATURAL HABITAT OF FEE-SIMPLE PROPERTIES, THE ACTIVITY IS DOCUMENTED IN WRITING WITHIN THE SPACE PROVIDED ON THE MONITORING REPORT. ADDITIONALLY, PHOTOGRAPHS AND MAPS (OR GPS LOCATION POINTS) MAY BE ATTACHED TO PROVIDE FURTHER SUPPORT OF DOCUMENTED PHYSICAL CHANGES ON CONSERVATION PROPERTIES. IN THE EVENT OF A SUSPECTED VIOLATION OF A CONSERVATION EASEMENT, STAFF WILL FOLLOW THE CONSERVANCYS CONSERVATION EASEMENT VIOLATION RESPONSE POLICY. ANY EXTRA SUPPORTING DOCUMENTATION, SUCH AS WRITTEN CORRESPONDENCE WITH LANDOWNERS OR OTHER INFORMATION THAT IS ACQUIRED WITH RESPECT TO A PROTECTED PROPERTY SHALL ALSO BE ADDED TO THE PROPERTYS STEWARDSHIP FILE, ALONG WITH THE COMPLETED MONITORING REPORT. TO AID IN ITS LAND STEWARDSHIP RESPONSIBILITIES AND MAKE CERTAIN THAT ADJACENT PROPERTY OWNERS ARE AWARE OF EXISTING CONSERVATION EASEMENTS AND PROTECTED FEE PROPERTIES, THE CONSERVANCY PROVIDES LETTERS (WITH MAPS) TO ESTABLISH AWARENESS OF CONSERVATION LANDS THROUGHOUT THE COMMUNITY. UPON COMPLETION OF EACH YEARS ANNUAL SITE VISITS, ALL MONITORING FORMS ARE RETURNED TO THE EXECUTIVE DIRECTOR FOR REVIEW AND SIGNATURE. ADDITIONALLY, STEWARDSHIP FORMS ARE REVIEWED BY THE RESERVATION AND STEWARDSHIP COMMITTEE AND THE LAND PRESERVATION SPECIALIST. THE LAND PRESERVATION SPECIALIST PRESENTS A COMPREHENSIVE STEWARDSHIP REPORT TO THE FULL BOARD OF TRUSTEES AT ITS ANNUAL MEETING EACH YEAR. CONSERVATION EASEMENT VIOLATION RESPONSE POLICY THE KIAWAH CONSERVANCY MUST, AS A HOLDER OF CONSERVATION EASEMENTS, ENFORCE THE LEGAL AGREEMENTS FOR WHICH IT IS RESPONSIBLE. IN ADDITION TO PROTECTING THE CONSERVATION VALUE OF THE SUBJECT PROPERTY, ENFORCEMENT IS NEEDED TO GENERATE PUBLIC CONFIDENCE IN THE KIAWAH CONSERVANCYS MISSION TO CONSERVE WILDLIFE HABITAT, TO UPHOLD THE CONSERVANCYS LEGAL AUTHORITY TO ENFORCE ITS CONSERVATION EASEMENTS, AND TO MAINTAIN THE CONSERVANCYS ABILITY TO ACCEPT FUTURE DONATIONS OF CONSERVATION EASEMENTS AND ITS TAX-EXEMPT STATUS. THE CONSERVANCYS FAILURE TO ENFORCE ITS CONSERVATION EASEMENTS COULD JEOPARDIZE ITS 501(C) (3) STATUS IF IT WERE SHOWN THAT THE CONSERVANCY RELINQUISHED ITS ENFORCEMENT RIGHTS TO BENEFIT PRIVATE INDIVIDUALS. THE CONSERVANCYS RESPONSE TO A VIOLATION SHOULD MATCH THE SEVERITY OF THE VIOLATION. MINOR OR TECHNICAL INFRACTIONS (I.E., FAILURE TO PROVIDE NOTICE, LITTER, MINOR CUTTING OF VEGETATION) MAY WARRANT A WRITTEN ACKNOWLEDGMENT OF THE VIOLATION FROM DESIGNATED STAFF TO THE LANDOWNER. MORE EGREGIOUS TRANSGRESSIONS (I.E., CONSTRUCTION, LARGE SCALE CLEARING) REQUIRE A SWIFT AND FORMAL RESPONSE. SCHEDULE D, PAGE 1, PART II, LINE 9 IT IS THE POLICY OF THE CONSERVANCY TO RECORD CONSERVATION PROPERTY AT COST, IF PURCHASED, OR AT FAIR MARKET VALUE, IF DONATED OR PURCHASED AT A PRICE UNDER THE PROPERTY'S FAIR MARKET VALUE AT THE TIME OF PURCHASE. IF THE PROPERTY IS SUBSEQUENTLY IMPAIRED, WHETHER DUE TO APPLICATION OF RESTRICTIVE COVENANTS ON THE DEED OR OTHER REASONS, THE CONSERVANCY DETERMINES THE FAIR MARKET VALUE AND RECORDS AN IMPAIRMENT LOSS FOR THE DIFFERENCE BETWEEN THE RECORDED VALUE AND THE FAIR MARKET VALUE, GENERALLY AT THE SAME TIME OF ACQUISITION. THE CARRYING VALUE OF PROPERTY ACQUIRED OR CONTRIBUTED AND EASEMENTS GRANTED TO THE CONSERVANCY GENERALLY REFLECT THE MARKET VALUE AFTER THE APPLICATION OF RESTRICTIVE COVENANTS AND/OR EASEMENTS AT THE TIME OF ACQUISITION. DUE TO THEIR USE AS COLLATERAL, RESTRICTIVE COVENANTS HAVE NOT BEEN APPLIED TO THE PROPERTIES AT 141 RED CEDAR LANE, 25 ARROWHEAD HALL, 9 AIRY HALL, AND 133 CONIFER LANE. THE CONSERVANCY HAS APPLIED RESTRICTIVE CONSERVATION COVENANTS ON THE DEEDS OF THE MAJORITY OF THE CONSERVATION PROPERTIES IT OWNS. THIS RESULTS IN AN IMPAIRMENT TO THE FAIR MARKET VALUE OF THE PROPERTY SINCE FUTURE USE AND DEVELOPMENT RIGHTS CHANGE SIGNIFICANTLY AFTER THE RECORDING OF THE RESTRICTIVE COVENANTS. IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, THE CONSERVANCY RECORDS AN IMPAIRMENT LOSS WHEN THE CARRYING AMOUNT OF A LONG- LIVED ASSET IS NOT RECOVERABLE. FOR THE YEAR ENDED DECEMBER 31, 2023 NO IMPAIRMENT LOSS WAS RECORDED, BEYOND THOSE RECOGNIZED AT TIME OF ACQUISITION. THE FAIR VALUE OF THE CONSERVANCYS PROPERTY IS SUBJECT TO RISKS CONNECTED TO THE FLUCTUATION IN THE REAL ESTATE MARKET OF THE REGION. SCHEDULE D, PAGE 2, PART V, LINE 4 TO PROVIDE FUNDS FOR THE CONSERVANCYS MISSION GOING FORWARD. SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENT EXPENSE -114,561 SCHEDULE D, PAGE 4, PART XII, LINE 2D EVENT EXPENSE 114,561 LEGACY BALL 732520 634814 97706 15638 81229 7532 10162 732520 634814 97706 15638 81229 7532 10162 114561 -16855 X 5 37078 FAIR MARKET VALUE X 6 6 FAIR MARKET VALUE X 3 83100 FAIR MARKET VALUE false true false FORM 990, PAGE 1, PART I, LINE 6 THE ORGANIZATION'S VOLUNTEERS ARE MOST SIGNIFICANTLY ASSOCIATED WITH ITS VOTING AND NON-VOTING BOARD MEMBERS AS WELL AS SUPPORT FOR THE CONSERVANCY'S PROPERTIES. FORM 990, PART III 990 PART III, PAGE 2, LINE 1 (CONTINUED) NON-POLITICAL, NOT-FOR-PROFIT ORGANIZATION. PAGE 2, LINE 4A - CONTINUED THE ORGANIZATION HAS BEEN ACCREDITED BY THE LAND TRUST ACCREDITATION COMMISSION SINCE FEBRUARY 16, 2017, WITH ITS ACCREDITATION RENEWED IN 2023. THIS IMPORTANT DISTINCTION INDEPENDENTLY CONFIRMS THAT THE ORGANIZATION CONTINUALLY OPERATES ACCORDING TO THE HIGHEST STANDARDS IN LAND CONSERVATION AND NONPROFIT MANAGEMENT. IN PARTICULAR, IT ASSURES THAT THE ORGANIZATION FULFILLS ITS RESPONSIBILITY TO CONSERVE ITS LAND AND EASEMENTS IN PERPETUITY. THE ORGANIZATION'S HABITAT IMPROVEMENT PLAN HAS AN OBJECTIVE TO CONSISTENTLY FOSTER THE EFFORTS OF SEA ISLAND PROPERTY OWNERS IN IMPLEMENTING AND MAINTAINING OPTIMUM HABITAT TO SUPPORT THE FUTURE OF THE AREA'S NATIVE WILDLIFE. THE ORGANIZATION, WORKING IN CONCERT WITH OTHER ORGANIZATIONS ON KIAWAH, SEABROOK, AND JOHNS ISLANDS, PROVIDES RESOURCES, LANDSCAPING TIPS, ACCESS OF PROFESSIONALS AND ASSESSMENT FORMS TO ASSIST OWNERS WITH THIS PLAN. PAGE 2, LINE 4B - CONTINUED FALL MIGRATION MONITORING FALL MIGRATION MONITORING BEGAN IN 2009 AT THE WEST END OF KIAWAH ISLAND AT THE KIBS. IN 2015, AN ADDITIONAL STATION WAS CREATED AT THE EAST END OF KIAWAH ISLAND. MIST NETS ARE OPERATED BY THE TOWN WILDLIFE BIOLOGIST AND SEASONAL INTERNS SUPPORTED BY THE KIAWAH CONSERVANCY. THE NETS ARE OPERATED DAILY FROM MID-AUGUST THROUGH NOVEMBER. THEY ARE OPENED 30 MINUTES BEFORE SUNRISE AND CLOSED APPROXIMATELY SIX HOURS LATER. GROUNDWATER TABLE STUDY THIS LONG-TERM STUDY WAS INITIATED IN 2019 TO MONITOR GROUNDWATER CONDITIONS ON KIAWAH ISLAND. A SERIES OF 24 GROUNDWATER MONITORING WELLS WERE INSTALLED AND WILL BE MONITORED OVERTIME, WITH DATA BEING COMPARED ALONGSIDE OTHER NON-INVASIVE SUBSURFACE MONITORING DEVICES TO CREATE A MAP OF THE GROUNDWATER TABLE AND DEVELOP ANNUAL WATER BUDGETS. THE STUDY IS BEING CONDUCTED BY THE KIAWAH CONSERVANCY IN COLLABORATION WITH THE TOWN OF KIAWAH ISLAND, THE COLLEGE OF CHARLESTON, AND THE KIAWAH ISLAND COMMUNITY ASSOCIATION. MARSH VULNERABILITY STUDY PROJECT WHICH INITIATED EFFORTS TO MONITOR THE TIDAL MARSH WETLANDS SURROUNDING KIAWAH ISLAND BY MAPPING THE HISTORICAL CHANGES OF THE VEGETATED SHORELINES, BUILT STRUCTURES, AND VARIOUS PLANT COMMUNITIES WITHIN THE MARSH. THIS PROJECT IS COORDINATED BY THE KIAWAH CONSERVANCY IN COLLABORATION WITH THE TOWN OF KIAWAH ISLAND AND THE COLLEGE OF CHARLESTON. THE KIAWAH CONSERVANCY CONTINUES TO MONITOR TIDAL MARSH WETLANDS BY BUILDING UPON THE DATA INITIALLY COLLECTED. RESILIENCE PROJECT A PROJECT TO INVESTIGATE THE USE OF NATURE-BASED SOLUTIONS TO BENEFIT HUMAN AND WILDLIFE COMMUNITIES ON KIAWAH ISLAND BY ENGAGING WITH STAKEHOLDERS TO IDENTIFY POTENTIAL PRACTICES AND ADDRESS BARRIERS TO COASTAL RESILIENCE. THE PROJECT RECEIVED FEDERAL FUNDING FROM THE EMERGENCY COASTAL RESILIENCE FUND 2019 THROUGH THE NATIONAL FISH AND WILDLIFE FOUNDATION. THE NATURE- BASED SOLUTIONS MANUAL FOR KIAWAH ISLAND WAS PRODUCED THROUGH THIS PROJECT TO ILLUSTRATE THE USE OF STORMWATER MITIGATION AND MARSH RESTORATION PRACTICES. ONGOING MONITORING AND RESEARCH EFFORTS ARE CONDUCTED TO IDENTIFY AND INFORM ON PROSPECTIVE RESILIENCE PROJECTS. ECOLOGICAL HEALTH INITIATIVE AN EFFORT TO IDENTIFY INDICATORS FOR EACH HABITAT PRESENT ON KIAWAH ISLAND TO RESEARCH AND MONITOR TO PROVIDE A COMPREHENSIVE UNDERSTANDING OF ECOSYSTEM HEALTH. THE FRAMEWORK DEVELOPED THROUGH THIS INITIATIVE SERVES TO GUIDE THE CONSERVANCY'S RESEARCH, MONITORING, AND RESTORATION EFFORTS. THE CONSERVANCY WILL RELEASE A REPORT AND PROVIDE A PRESENTATION TO THE COMMUNITY EACH YEAR TO PROVIDE AN ASSESSMENT OF ECOLOGICAL HEALTH THROUGH COMPARISONS TO ASSESSMENTS IN PREVIOUS YEARS. PAGE 2, LINE 4C - CONTINUED THIS PUBLICATION COMMUNICATES KEY INITIATIVES, UPCOMING EDUCATIONAL EVENTS, CONSERVATION AND PRESERVATION EFFORTS, AND OTHER KEY ELEMENTS IN SUPPORT OF THE ORGANIZATIONS MISSION. ADDITIONALLY, THE KIAWAH CONSERVANCY PRODUCES A HOST OF BROCHURES, BOOKLETS, AND OTHER DOCUMENTS IN SUPPORT OF ITS MISSION. FORM 990, PAGE 6, PART VI, LINE 2 TY COBB LEIGH COBB ASST TRES TRUSTEE SPOUSE FORM 990, PAGE 6, PART VI, LINE 11B THE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR A REVIEW AND COMMENT PERIOD PRIOR TO FILING THE RETURN. ONCE THIS COMMENT PERIOD IS OVER, AND THE AUDIT COMMITTEE CHAIRMAN HAS REVIEWED WITH MANAGEMENT, THE FORM 990 IS APPROVED FOR ISSUANCE. THE 990 IS THEN FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS MUST DISCLOSE ANY CONFLICT OF INTERESTS ON AN ANNUAL BASIS. THIS INFORMATION IS REVIEWED ANNUALLY BY THE BOARD AND DURING THE INTERIM PRIOR TO ENTERING TRANSACTION NEGOTIATIONS FOR CONSERVATION PROPERTY. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION INCLUDES OBTAINING COMPARATIVE DATA AND HAVING IT APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 EVENT EXPENSE 114,561 EVENT EXPENSE -114,561