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        <ExplanationTxt>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.</ExplanationTxt>
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        <ExplanationTxt>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.</ExplanationTxt>
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        <ExplanationTxt>BRIAN CARDOZA RANDY CARDOZA BOARD MEMBER BOARD MEMBER FATHER AND SON</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>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</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc8">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NEW MANCHESTER-SWEETWATER ALLIANCE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>305 BEAUREGARD BLVD</AddressLine1Txt>
          <CityNm>FAYETTEVILLE</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30214</ZIPCd>
        </USAddress>
        <EIN>832797179</EIN>
        <PrimaryActivitiesTxt>LAND MGMT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>GA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>10</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>SCT</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
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</Return>
