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    <ReturnTs>2024-05-14T09:34:14-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582573553</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Precepts LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2060 Northbrook Blvd Suite 202</AddressLine1Txt>
        <CityNm>Charleston</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29406</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>571013720</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH CAROLINA COASTAL COMMUNITY DEVELOPMENT CORP</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 206</AddressLine1Txt>
        <CityNm>SAINT HELENA ISLAND</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29920</ZIPCd>
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      <PersonNm>CARL MOORE</PersonNm>
      <PersonTitleTxt>INTERIM DIRECTO</PersonTitleTxt>
      <PhoneNum>8432632862</PhoneNum>
      <SignatureDt>2024-05-08</SignatureDt>
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        <PersonFirstNm>CARL</PersonFirstNm>
        <PersonLastNm>MOORE</PersonLastNm>
      </PersonFullName>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Marsha Morgan</PreparerPersonNm>
      <PTIN>P00580368</PTIN>
      <PhoneNum>8435531616</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <FormationYr>1994</FormationYr>
      <LegalDomicileStateCd>SC</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO ACT AS A CHANGE AGENT TO PROTECT THE RIGHT OF RESIDENTS OF SEA ISLANDS AND COASTAL COMMUNITIES, AND TO EMPOWER THEM EDUCATIONALLY, CULTURALLY, SOCIALLY AND ECONOMICALLY.</ActivityOrMissionDesc>
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      <Desc>PROGRAM EXPENSES</Desc>
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        <Desc>FOOD TRUCKS: SCCCDC COMMERCIAL KITCHEN IS COMMISSARY FOR MANY LOCAL FOOD TRUCKS, AND THEY ARE REQUIRED TO PREPARE FOOD FOR MEALS TO SELL TO THE PUBLIC. ALSO, THEY ARE REQUIRED TO WASH AND SANITIZE FOOD CONTAINERS AND SILVERWARE, WASH THE INSIDE OF THEIR TRUCKS, DISPOSE OF USED GREASE, HAND WAHING WATER, AS WELL AS, COMPLETE DHECS WASTE DISPOSAL FORM FOR DOCUMENTATION OF DISPOSAL.</Desc>
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        <Desc>BUSINESS INCUBATOR: SCCCDC PROVIDES A BUSINESSINCUBATOR CONTAINING FURNISHED OFFICES FOR RESIDENTS TO RENT FOR AFFORDABLE, LOW AMOUNTS T SMALL BUSINESSES. INCUBATOR PATRONS RECEIVE ASSISTANCE IN STARTING THEIR SMALL BUSINESSES, HELP PREPARING BUSINESS PLANS, AND SMALL BUSINESS TAX INFORMATION. PATRONS ALSO HAVE USE OF THE CONFERENCE ROOM FOR MEETINGS AND JOB INTERVIEWS.</Desc>
      </ProgSrvcAccomActy3Grp>
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        <Desc>PROCESSING ROOM: SCCCDCS PROCESSING ROOM IS AVAILABLE TO BUSINESSES TO PREPARE AND PACKAGE FOOD ITEMS FOR RESALE TO SUPERMARKETS, SPECIALTY STORES, AND AT LOCAL FARMERS MARKETS. GULLAH GRUB, LLC USED THE KITCHEN TO PREPARE AND SHIP POPULAR GULLAH DISHES TO OUT OF TOWN CUSTOMERS, AND OTHERS COME TO THIS FACILITY TO PICK UP THOSE DISHES. GULLAH GRUB, LLC USED THE PROCESSING ROOM TO PREPARE GULLAH FOOD FOR GULLAH GRUB RESTAURANT, AND TO SHIP GULLAH FOOD ITEMS TO OUT OF TOWN CONSUMERS. THE PROCESSING ROOM IS EQUIPPED FOR CANNING/JARRING AND FOR FLASH FREEZING FRESH VEGETABLES. IT IS ALSO DESIGNED FOR INSTALLATION OF ADDITIONAL EQUIPMENT FOR COLLABORATION WITH SMALL TO MEDIUM SIZE BUSINESSES TO PROCESS FRESH VEGETABLES ON A LARGER SCALE FOR PRODUCTION AND DISTRIBUTION.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>SHARED USE COMMERCIAL KITCHEN: SCCCDCS LICENSED, AFFORDABLE SHARED USE COMMERCIAL KITCHEN IS AVAILABLE TO LOW TO MODERATE INCOME RESIDENTS, AND OTHER INTERESTED IN STARTING FOOD RELATED BUSINESSES. ASSISTANCE IS PROVIDED IN JOB DEVELOPMENT, CATERING BUSINESSES, AND MOBILE FOOD TRUCK BUSINESSES. THE KITCHEN IS ALSO AVAILABLE TO RESIDENTS AND ORGANIZATIONS TO PREPARE LARGE VOLUMES OF FOOD FOR SPECIAL OCCASIONS, SUCH AS WEDDINGS, FUNERALS, FAMILY REUNIONS AND ORGANIZATIONAL FUNDRAISING. ALSO, THE KITCHEN IS USED FOR THE GULLAH TEEN FREEHAND COOKING CLASSES, SPONSORED BY MARSHVIEW ORGANIC FARM AND GULLAH GRUB, LLC. GULLAH GRUB LLC USES THE KITCHEN TO PREPARE AND SHIP POPULAR GULLAH DISHES TO OUT OF TOWN CUSTOMERS AND OTHERS COME TO THIS FACILITY TO PICK UP THOSE DISHES. GULLAH GRUB RESTAURANTS OWNER, BILL GREEN PREPS AND PREPARES GULLAH FOOD FOR THE RESTARUANT USING THE COMMERCIAL KITCHEN.</Desc>
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        <PersonNm>CARL MOORE</PersonNm>
        <PhoneNum>8432632862</PhoneNum>
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          <AddressLine1Txt>P O BOX 206</AddressLine1Txt>
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          <StateAbbreviationCd>SC</StateAbbreviationCd>
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        <TitleTxt>DIRECTOR</TitleTxt>
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        <PersonNm>CONSTANCE VERGE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <TitleTxt>INTERIM DIRECTORTREASURER</TitleTxt>
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        <PersonNm>ANGELIS P WASHINGTON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>49</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>4360</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>660</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>SUPPLIES PROPANE</Desc>
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        <ProgramServicesAmt>1600</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>5738</TotalAmt>
        <ProgramServicesAmt>5738</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>61150</TotalAmt>
        <ProgramServicesAmt>58090</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3060</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>10498</BOYAmt>
        <EOYAmt>29008</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>1181544</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>99204</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1107141</BOYAmt>
        <EOYAmt>1082340</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1117639</BOYAmt>
        <EOYAmt>1111348</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1117639</BOYAmt>
        <EOYAmt>1111348</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1117639</BOYAmt>
        <EOYAmt>1111348</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1117639</BOYAmt>
        <EOYAmt>1111348</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-6291</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>10110</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9088</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80791</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17275</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>117264</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>10110</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9088</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80791</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17275</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>117264</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>117264</PublicSupportTotal170Amt>
      <TotalSupportAmt>117264</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>196300</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>196300</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>985244</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>99204</DepreciationAmt>
        <BookValueAmt>886040</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1082340</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Committee meeting documentation Part VI line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>Committee meetings are documented by Secretary.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING BODY REVIEWED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Organization is compliant with conflict of interest policy per IRS guidelines.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING BODY REVIEWED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Reconciliation of fund balances shown as donated services.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>