2024-12-12T13:27:00-08:00 2023-12-31 202571677 CORLISS & SOLOMON PLLC 242 CHARLOTTE ST SUITE 1 ASHEVILLE NC 28801 990 2023-01-01 561216642 Highlands-Cashiers Land Trust Inc HIGH 8285261111 PO Box 1703 Highlands NC 287411703 F Carlton King President 8285261111 2024-12-06 true true Todd Oldenburg P02281691 8282360206 2024-12-12 2023 2024-10-15 13:58:12Z F Carlton King PO Box 1703 Highlands NC 28741 773125 false X http://www.hicashlt.org X 1883 NC The mission of Highlands-Cashiers Land Trust, Inc. (HCLT) is to identify and preserve places of exceptional natural beauty, valuable natural resource, and threatened wildlife habitat through appropriate conservation measures and to protect valuable land resources for all generations. 20 20 6 60 0 0 604615 636630 17490 17923 -104534 116726 533 1846 518104 773125 0 0 257067 348272 0 119713 267399 232470 524466 580742 -6362 192383 30007475 30431544 4355 1380 30003120 30430164 The mission of Highlands-Cashiers Land Trust, Inc. (HCLT) is to identify and preserve places of exceptional natural beauty, valuable natural resource, and threatened wildlife habitat through appropriate conservation measures and to protect valuable land resources for all generations. false false 310845 0 17923 In 2023 the Highlands Cashiers Land Trust (HCLT) completed four land projects: three new conservation easements (78 acres)and one fee simple donation (<1 acre). As of the end of 2023 HCLT conserves 3,813 acres in 118 places. . Completed 100% monitoring of all conservation easement and fee simple lands held by HCLT. Worked with conservation easement land-owners to ensure protection of respective conservation values and improvements of various rare habitat types and plant communities through perpetuity. Continued to maintain public access hiking trails and view shed areas across the Highlands- Cashiers plateau. Engaged the local community to build volunteer bases to tackle various projects such as trail maintenance, trail improvements, new public access area development, invasive species treatment, and habitat restoration. HCLTs education and outreach efforts focus on educating the public about conservation and the natural world by providing opportunities for children, families, and adults to engage in hands-on nature education and exploration activities at no cost. Our programs generally fall into three categories: guided hikes (EcoTours), youth environmental education programs (Kids in Nature), and community speaker events (Village Nature Series). In 2023, we led nine EcoTours for 143 participants, 40 Kids in Nature programs for 820 children, and six Village Nature Series Events for a total of 224 participants. The Land Trust continues to ensure that it operates ethically, morally, and legally. HCLT is an accredited organization by the Land Trust Alliance and operates under a set of land trust practices and standards. HCLT seeks to maintain appropriate insurance coverage and completed an annual financial audit of its 2023 fiscal year. 310845 true true false false false false true false false true true false false false false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 1 0 6 true false false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true false false NC GA X X Lance Hardin 8285261111 PO Box 1703 Highlands NC 28741 Lance Hardin Executive Director 40.00 X 79927 0 4800 F Carlton King President 5.00 X X 0 0 0 Bill Mauldin Vice President 2.00 X X 0 0 0 Martha Wright Secretary 2.00 X X 0 0 0 Karen Patterson Treasurer 2.00 X X 0 0 0 Brad Armstrong Board Member 2.00 X 0 0 0 Chuck Auster Board Member 2.00 X 0 0 0 Wally Evans Board Member 2.00 X 0 0 0 Russ McLauchlan Board Member 2.00 X 0 0 0 Hugh Fitzpatrick Board Member 2.00 X 0 0 0 Sharon Jones Cole Board Member 2.00 X 0 0 0 Lawrence Dimmitt Board Member 2.00 X 0 0 0 Rick Hildbold Board Member 2.00 X 0 0 0 Chris Hohlstein Board Member 2.00 X 0 0 0 Walter Wingfield Board Member 2.00 X 0 0 0 Ann Huckstep Board Member 2.00 X 0 0 0 Amy Patterson Board Member 2.00 X 0 0 0 Tom Holmes Board Member 2.00 X 0 0 0 Victoria Stephens Board Member 2.00 X 0 0 0 Bill Stiefel Board Member 2.00 X 0 0 0 Jeffrey Zahner Board Member 2.00 X 0 0 0 79927 0 4800 false false false 636630 87049 636630 Stewardship/Monitoring Fund 523991 5500 0 0 Easement Fees 523991 12423 0 0 17923 21957 0 21957 94769 94769 94769 0 0 94769 Miscellaneous Income 523991 1846 0 0 1846 1846 773125 17923 0 118572 84727 42652 25034 17041 220951 128528 42215 50208 14698 8231 3234 3233 2065 1157 454 454 25831 14465 5683 5683 526 0 526 0 23188 0 23188 0 20429 0 20429 0 4500 4500 0 0 5407 0 5407 0 16032 5504 8862 1666 14570 14497 73 0 3503 3503 0 0 5862 0 5862 0 13094 5390 7704 0 Property Management 33385 33385 0 0 Americorp Volunteers 21180 21180 0 0 Other Program Expenses 12395 12395 0 0 Memberships 41193 0 0 41193 17206 15458 1513 235 580742 310845 150184 119713 328962 259793 312647 225411 26689927 40311 26600734 26649616 2665679 3177517 99453 119207 30007475 30431544 4355 1380 4355 1380 X 12198449 12453591 17804671 17976573 30003120 30430164 30007475 30431544 192383 234661 X false true X true false X 0 872756 1869995 4445588 604615 636630 8429584 0 0 872756 1869995 4445588 604615 636630 8429584 4086047 4343537 9477 9061 11882 39595 21957 91972 0 266 1047 206 533 1846 3898 8525454 74868 0.50950 0.51170 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Other Income 2019: 266. 2020: 1047. 2021: 206. 2022: 533. 2023: 1846. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 71 3230.80 0 1 true 1706.00 44665 true 99453 10493 10310 1049 119207 302942 -42728 158978 1783 99453 269686 8000 27980 2724 302942 248151 6100 25348 8111 1802 269686 210838 6284 33220 2191 248151 1.00000 0.00000 0.00000 true false 26579136 0 26579136 59474 33136 26338 51317 7175 44142 26649616 X 987357 234661 234661 752696 20429 20429 773125 560313 560313 20429 20429 580742 Pt II, Line 5 Monitoring and enforcement is scheduled and performed by employees. Pt II, Line 3 Donated easements for year Pt II, Line 9 The Organization records donated lands on its financial statements as contributions and land assets. Conservation easements are not recorded for financial statement purposes. Pt X, Line 2 HCLT is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. X 11 85649 Stock Market Value X Laptop 1 1400 Fair Market Value false true false Pt VI, Line 11b The 990 is prepared by a CPA firm, reviewed by management, electronically presented to the board for review, proposed revisions and final approval. Pt VI, Line 15a In the annual budgeting process, the board approves a budget line for aggregate salary expense. Thereafter, individual salaries adjustments are determined by the executive director. The HCLT Administrative Committee reviews the HCLT Executive Director and makes salary a recommendation to the full HCLT Board of Directors. The Board of Directors sets the Executive Directors salary after a check of comparable salary information for similar organizations with similar budgets. Pt VI, Line 12c The HCLT ethics policy is reviewed annually by all Board Members and Staff.