2024-05-10T13:41:19-04:00 2023-06-30 582216536 LAMB & BRASWELL LLC 4120 ARKWRIGHT RD MACON GA 312101707 990 2022-07-01 581585989 AMERICAN CAMELLIA SOCIETY TRUST INC AMER 4789672358 100 MASSEE LANE FORT VALLEY GA 310306974 G MATTHEW ISRAEL IV EXECUTIVE DIRECTOR 4789672358 2024-05-10 true G MATTHEW ISRAEL IV 999009999 true JAMES F BRASWELL CPA P01053294 4784718488 2024-05-10 2022 2023-04-26 12:10:37Z JAMES DICKSON 353 RIVER WIND DRIVE NORH AUGUSTA SC 29841 1415366 false X WWW.AMERICANCAMELLIAS.ORG X 1985 GA THE TRUST SERVES TO SUPPORT THE ACTIVITIES OF THE AMERICAN CAMELLIA SOCIETY, INC. BY PROVIDING THE FACILITY THAT IS HOME TO THE AMERICAN CAMELLIA SOCIETY, INC.'S NATIONAL HEADQUARTERS, ALONG WITH PROVIDING FINANCIAL SUPPORT TO THE AMERICAN CAMELLIA SOCIETY, INC. 7 7 0 0 73670 45586 6810 10800 713930 244143 0 794410 300529 0 0 0 0 17992 503925 548875 503925 548875 290485 -248346 11463862 12109480 20171 4451 11443691 12105029 X THE TRUST SERVES TO SUPPORT THE ACTIVITIES OF THE AMERICAN CAMELLIA SOCIETY, INC. 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GIFTED AMERICAN CAMELLIA SOCIETY, INC. 373,778 - SEE SCHEDULE R OF THIS RETURN). THE AMERICAN CAMELLIA SOCIETY TRUST, INC. WAS CREATED TO HOLD THE INVESTMENTS AND FIXED ASSETS FOR LIABILITY PURPOSES AND TO SUPPORT THE MISSION OF AMERICAN CAMELLIA SOCIETY, INC. BOARD MEMBERS OF THIS ORGANIZATION ARE SELECTED BY AMERICAN CAMELLIA SOCIETY, INC. AND THE TWO ORGANIZATIONS SHARE A MAJORITY OF BOARD MEMBERS. MOST OF THE ORGANIZATION'S RECENT DONATIONS HAVE BEEN FROM LARGE DONORS THAT HAVE BEEN EXCLUDED FROM THE PUBLIC SUPPORT CALCULATION ON SCHEDULE A. THIS HAS RESULTED IN THE PUBLIC SUPPORT PERCENTAGE FALLING BELOW 33 1/3%. PART II, LINE 17A AMERICAN CAMELLIA SOCIETY TRUST INC.'S PURPOSE IS TO SUPPORT ANOTHER ORGANIZATION, AMERICAN CAMELLIA SOCIETY, INC., IN ITS CHARITABLE PURPOSES (THIS YEAR, AMERICAN CAMELLIA SOCIETY TRUST, INC. GIFTED AMERICAN CAMELLIA SOCIETY, INC. 373,778 - SEE SCHEDULE R OF THIS RETURN). THE AMERICAN CAMELLIA SOCIETY TRUST, INC. WAS CREATED TO HOLD THE INVESTMENTS AND FIXED ASSETS FOR LIABILITY PURPOSES AND TO SUPPORT THE MISSION OF AMERICAN CAMELLIA SOCIETY, INC. BOARD MEMBERS OF THIS ORGANIZATION ARE SELECTED BY AMERICAN CAMELLIA SOCIETY, INC. AND THE TWO ORGANIZATIONS SHARE A MAJORITY OF BOARD MEMBERS. MOST OF THE ORGANIZATION'S RECENT DONATIONS HAVE BEEN FROM LARGE DONORS THAT HAVE BEEN EXCLUDED FROM THE PUBLIC SUPPORT CALCULATION ON SCHEDULE A. THIS HAS RESULTED IN THE PUBLIC SUPPORT PERCENTAGE FALLING BELOW 33 1/3%. PART II, LINE 17B AMERICAN CAMELLIA SOCIETY TRUST INC.'S PURPOSE IS TO SUPPORT ANOTHER ORGANIZATION, AMERICAN CAMELLIA SOCIETY, INC., IN ITS CHARITABLE PURPOSES (THIS YEAR, AMERICAN CAMELLIA SOCIETY TRUST, INC. GIFTED AMERICAN CAMELLIA SOCIETY, INC. 324,252 - SEE SCHEDULE R OF THIS RETURN). THE AMERICAN CAMELLIA SOCIETY TRUST, INC. WAS CREATED TO HOLD THE INVESTMENTS AND FIXED ASSETS FOR LIABILITY PURPOSES AND TO SUPPORT THE MISSION OF AMERICAN CAMELLIA SOCIETY, INC. BOARD MEMBERS OF THIS ORGANIZATION ARE SELECTED BY AMERICAN CAMELLIA SOCIETY, INC. AND THE TWO ORGANIZATIONS SHARE A MAJORITY OF BOARD MEMBERS. MOST OF THE ORGANIZATION'S RECENT DONATIONS HAVE BEEN FROM LARGE DONORS THAT HAVE BEEN EXCLUDED FROM THE PUBLIC SUPPORT CALCULATION ON SCHEDULE A. THIS HAS RESULTED IN THE PUBLIC SUPPORT PERCENTAGE FALLING BELOW 33 1/3%. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 121860 121860 3217432 1978464 1238968 455000 416746 38254 346693 240477 106216 1505298 X 1152424 909684 909684 242740 57789 57789 300529 491086 491086 57789 57789 548875 SCHEDULE D, PAGE 1, PART III, LINE 1A COLLECTION ITEMS CONSIST OF ART OBJECTS (PRIMARILY BOEHM PORCELAIN) THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH ITEM IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. COLLECTION ITEMS ARE NOT CAPITALIZED, WHETHER ACQUIRED THROUGH PURCHASE OR DONATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. IF ANY COLLECTION ITEMS ARE SOLD, THE PROCEEDS MUST BE USED TO ACQUIRE ADDITIONAL ITEMS FOR THE COLLECTION. SCHEDULE D, PAGE 2, PART III, LINE 4 THE ORGANIZATION HAS A COLLECTION OF RARE BOOKS AND A COLLECTION OF BOEHM PORCELAIN. THE RARE BOOKS ARE BOOKS ABOUT CAMELLIAS AND ARE PRESERVED FOR FUTURE GENERATIONS. THE BOEHM PORCELAIN ARE IMAGES OF CAMELLIAS AND ARE ON PUBLIC EXHIBIT. THE OVERALL COLLECTION DRAWS VISITORS TO SEE THE CAMELLIA GARDENS AND TO LEARN MORE ABOUT CAMELLIAS AT THE FACILITY. SCHEDULE D, PAGE 3, PART X ACS AND THE TRUST ARE EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, ACS AND THE TRUST ARE NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. FEDERAL TAX RETURNS FOR 2022, 2021, AND 2020 ARE SUBJECT TO EXAMINATION BY THE IRS FOR THREE YEARS AFTER THEY ARE FILED. FORM 990 - ORGANIZATION'S MISSION THE TRUST SERVES TO SUPPORT THE ACTIVITIES OF THE AMERICAN CAMELLIA SOCIETY, INC. BY PROVIDING THE FACILITY THAT IS HOME TO THE AMERICAN CAMELLIA SOCIETY, INC.'S NATIONAL HEADQUARTERS, ALONG WITH PROVIDING FINANCIAL SUPPORT TO THE AMERICAN CAMELLIA SOCIETY, INC. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERSHIP IN THE AMERICAN CAMELLIA SOCIETY IS OPEN TO ANY PERSON WHO SUBMITS A MEMBERSHIP APPLICATION AND TIMELY PAYMENT OF DUES. THE BOARD OF DIRECTORS ARE SELECTED FROM WITHIN THE MEMBERSHIP. THE OFFICERS OF THE ORGANIZATION ARE ELECTED BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS AT THE ANNUAL FALL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS TO REVIEW BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C IF A DIRECTOR HAS ANY CONFLICTS OF INTEREST, HE/SHE IS NOT ALLOWED TO VOTE ON ISSUES RELATED TO THE CONFLICTS OF INTEREST AND CANNOT BE PRESENT AT THE TIME THOSE ISSUES ARE DISCUSSED AMONG THE OTHER DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A NO COMPENSATION IS PAID BY THIS ORGANIZATION AT THIS TIME. SHOULD THAT EVER CHANGE IN THE FUTURE, APPROPRIATE REVIEWS AND STUDIES WOULD BE PERFORMED TO DETERMINE APPROPRIATE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B SEE ABOVE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AMERICAN CAMELLIA SOCIETY INC 100 MASSEE LANE FORT VALLEY GA 31030 580830578 EDUCATION GA 501C3 10 N/A false false true false false false false false false false false false false false false false false false false false AMERICAN CAMELLIA SOCIETY INC B 373778 FUNDS DISBURSED