Civic Intelligence

Faces and Voices of Recovery(Favor)

EIN 20-1724061 • 501(c)3 • Greenville, SC

Profile

Faces and voices of recovery upstate sc exists so that everyone affected by substance use disorders in the upstate region of south carolina has a fighting chance at recovery.

355 Woodruff Rd Suite 303Greenville, SC 29607

favorupstate.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.16x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

6th percentile

-50%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$155,578

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

6th percentile

-37%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,339,474

Down $1,347,882 (-37%) from 2024

Liabilities

Down

$401,633

Down $53,713 (-12%) from 2024

Net Assets

Down

$1,937,841

Down $1,294,169 (-40%) from 2024

Revenue

Up

$2,585,920

Up $241,797 (+10%) from 2024

Expenses

Up

$3,880,089

Up $242,100 (+6.7%) from 2024

Net Income

Down

-$1,294,169

Down $303 (-0.0%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $107,525Liabilities 2011: $0Net Assets 2011: $107,5252011Assets 2012: $545,480Liabilities 2012: $0Net Assets 2012: $545,4802012Assets 2013: $1,165,392Liabilities 2013: $7,727Net Assets 2013: $1,157,6652013Assets 2014: $1,164,562Liabilities 2014: $27,205Net Assets 2014: $1,137,3572014Assets 2015: $1,205,186Liabilities 2015: $31,232Net Assets 2015: $1,173,9542015Assets 2016: $1,411,841Liabilities 2016: $33,707Net Assets 2016: $1,378,1342016Assets 2017: $2,041,872Liabilities 2017: $45,436Net Assets 2017: $1,996,4362017Assets 2018: $2,842,288Liabilities 2018: $64,963Net Assets 2018: $2,777,3252018Assets 2019: $3,524,461Liabilities 2019: $74,973Net Assets 2019: $3,449,4882019Assets 2020: $4,716,651Liabilities 2020: $387,627Net Assets 2020: $4,329,0242020Assets 2021: $4,113,990Liabilities 2021: $106,722Net Assets 2021: $4,007,2682021Assets 2022: $3,872,601Liabilities 2022: $120,260Net Assets 2022: $3,752,3412022Assets 2023: $4,873,288Liabilities 2023: $347,412Net Assets 2023: $4,525,8762023Assets 2024: $3,687,356Liabilities 2024: $455,346Net Assets 2024: $3,232,0102024Assets 2025: $2,339,474Liabilities 2025: $401,633Net Assets 2025: $1,937,8412025

Highlighted filing

2025

Assets$2,339,474
Liabilities$401,633
Net Assets$1,937,841

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2011: $137,208Expenses 2011: $43,274Net Income 2011: $93,9342011Expenses 2012: $124,2442012Revenue 2013: $103,710Expenses 2013: $157,758Net Income 2013: -$54,0482013Revenue 2014: $399,158Expenses 2014: $419,466Net Income 2014: -$20,3082014Revenue 2015: $480,973Expenses 2015: $444,376Net Income 2015: $36,5972015Revenue 2016: $756,788Expenses 2016: $552,608Net Income 2016: $204,1802016Revenue 2017: $1,308,650Expenses 2017: $690,348Net Income 2017: $618,3022017Revenue 2018: $1,829,386Expenses 2018: $1,048,497Net Income 2018: $780,8892018Revenue 2019: $2,080,543Expenses 2019: $1,408,380Net Income 2019: $672,1632019Revenue 2020: $2,658,656Expenses 2020: $2,068,113Net Income 2020: $590,5432020Revenue 2021: $2,044,576Expenses 2021: $2,366,332Net Income 2021: -$321,7562021Revenue 2022: $2,739,201Expenses 2022: $2,994,128Net Income 2022: -$254,9272022Revenue 2023: $3,985,798Expenses 2023: $3,212,263Net Income 2023: $773,5352023Revenue 2024: $2,344,123Expenses 2024: $3,637,989Net Income 2024: -$1,293,8662024Revenue 2025: $2,585,920Expenses 2025: $3,880,089Net Income 2025: -$1,294,1692025

Highlighted filing

2025

Revenue$2,585,920
Expenses$3,880,089
Net Income-$1,294,169

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.34$0.40$1.94$2.59$3.88$1.29
2024Detailed filing. Detailed filing data is available for this year.$3.69$0.46$3.23$2.34$3.64$1.29
2023Detailed filing. Detailed filing data is available for this year.$4.87$0.35$4.53$3.99$3.21$0.77
2022Detailed filing. Detailed filing data is available for this year.$3.87$0.12$3.75$2.74$2.99$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.11$0.11$4.01$2.04$2.37$0.32
2020Detailed filing. Detailed filing data is available for this year.$4.72$0.39$4.33$2.66$2.07$0.59
2019Detailed filing. Detailed filing data is available for this year.$3.52$0.07$3.45$2.08$1.41$0.67
2018Detailed filing. Detailed filing data is available for this year.$2.84$0.06$2.78$1.83$1.05$0.78
2017Detailed filing. Detailed filing data is available for this year.$2.04$0.05$2.00$1.31$0.69$0.62
2016Detailed filing. Detailed filing data is available for this year.$1.41$0.03$1.38$0.76$0.55$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.03$1.17$0.48$0.44$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.03$1.14$0.40$0.42$0.02
2013Summary only. Only limited summary data is available for this year.$1.17$0.01$1.16$0.10$0.16$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.12
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.11$0.14$0.04$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 29, 2025
Return Version
2024v5.0
Gross Receipts
$2,585,920
Mission and Program Overview

Mission

Faces and voices of recovery upstate sc exists so that everyone affected by substance use disorders in the upstate region of south carolina has a fighting chance at recovery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,090,346$596,440▼ $493,906
Pledges and Grants Receivable$945,037$502,815▼ $442,222
Land, Buildings, and Equipment, Net$207,403$183,031▼ $24,372
Cash and Non-Interest-Bearing Accounts$303,050$172,172▼ $130,878
Prepaid Expenses and Deferred Charges$36,417$13,712▼ $22,705
Intangible Assets$3,111$2,111▼ $1,000
Total Assets$3,687,356$2,339,474▼ $1,347,882
Other Assets Total$1,101,992$869,193▼ $232,799
Liabilities
Other Liabilities$336,306$262,297▼ $74,009
Accounts Payable and Accrued Expenses$119,040$99,294▼ $19,746
Deferred Revenue-$40,042-
Total Liabilities$455,346$401,633▼ $53,713
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,566,036$1,606,668▼ $959,368
Net Assets With Donor Restrictions$665,974$331,173▼ $334,801
Total Net Assets Fund Balance$3,232,010$1,937,841▼ $1,294,169
Total Liabilities and Net Assets / Fund Balance$3,687,356$2,339,474▼ $1,347,882

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$183,031$188,644$371,675
Other Assets Org$400--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lesley PregenzerCEOFT$155,578$155,578

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,539,662
Program Service Revenue
$2,442
Investment Income
$43,816
Other Revenue
$0
All Other Contributions
$1,902,507
Change in Net Assets
$-1,294,169

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,585,920
Total Revenue per Audited Statements
$2,585,920
Total Revenue per Form 990
$2,585,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,937,230
Other Expenses$942,859
Total Fundraising Expense$509,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,577,616$350,677$296,951$2,225,244
Other Employee Benefits$218,026$70,561$41,415$330,002
Payroll Taxes$158,746$36,566$31,094$226,406
Current Officers, Directors, Trustees, and Key Employees$110,460$24,893$20,225$155,578
Office Expenses$146,321$2,523$1,201$150,045
Occupancy$113,574--$113,574
Fees for Services Other$45,036$27,570$24,000$96,606
All Other Expenses$61,105$723-$61,828
Insurance$48,954$3,319-$52,273
Other Expenses$37,264$2,400$2,400$37,264
Advertising$26,767--$26,767
Depreciation Depletion$25,369--$25,369
Travel$15,027$2,595$6,351$23,973
Conferences and Meetings$12,606$1,167-$13,773
Total Functional Expenses$2,765,175$605,741$509,173$3,880,089

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,880,089
Total Expenses per Audited Statements$3,880,089
Total Expenses per Form 990$3,880,089
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$262,297
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board of directors review form 990, prepared by an independent cpa, at a meeting prior to filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy covers any director, principal officer, or member of a committee with governing board delegated powers who has a financial interest through business, investment, or family in any entity with which favor has a transaction or arrangement, a compensation arrangement with favor, or with any entity or individual with which favor has a transaction or arrangement, a potential ownership, or investment interest. Each person must disclose the existence of any conflict and be given the opportunity to disclose all material facts. The person shall leave the governing board meeting while the matter is discussed and voted upon.

Form 990, Page 6, Part VI, Line 19

A copy of form 990 is on file at the organization's headquarters in south carolina and is available to the public upon request. A copy is also filed with an annual registration statement with the south carolina secretary of state public charities division. Both documents are open to the public and summarized financial and governance information is available on the website of the secretary of state.

Filing and Contact Details

Filer

Filer Name
Faces and Voices of Recovery(favor)
EIN
20-1724061
Phone
8643857577
Address
355 WOODRUFF RD SUITE 303, GREENVILLE, SC 29607
Doing Business As
Favor Upstate

Signing Officer

Name
Lesley Pregenzer
Title
CEO
Phone
8643857577
Signed
2025-12-29

Organization Details

Principal Officer
Lesley Pregenzer
Formed
2004
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
73
Volunteers
65

Preparer

Firm
Phillips Cpas & Advisors
Address
201 LAVINIA AVE, GREENVILLE, SC 29601
Preparer
Matthew V Phillips
Phone
8642361380
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising 0 fundraising 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoptions of asc 740-10 resulted in no significant impact to the organization's financial statements.

Schedule D, Page 4, Part XI, Line 2D

FUNDRAISING 0

Schedule D, Page 4, Part XII, Line 2D

FUNDRAISING 0

Raw XML AppendixShowing 400 of 448 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PLEDGES RECEIVABLE- LONG TERM
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE ASSETS- LEASES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ERC RECEIVABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTIONS OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEW FORM 990, PREPARED BY AN INDEPENDENT CPA, AT A MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAS A FINANCIAL INTEREST THROUGH BUSINESS, INVESTMENT, OR FAMILY IN ANY ENTITY WITH WHICH FAVOR HAS A TRANSACTION OR ARRANGEMENT, A COMPENSATION ARRANGEMENT WITH FAVOR, OR WITH ANY ENTITY OR INDIVIDUAL WITH WHICH FAVOR HAS A TRANSACTION OR ARRANGEMENT, A POTENTIAL OWNERSHIP, OR INVESTMENT INTEREST. EACH PERSON MUST DISCLOSE THE EXISTENCE OF ANY CONFLICT AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS. THE PERSON SHALL LEAVE THE GOVERNING BOARD MEETING WHILE THE MATTER IS DISCUSSED AND VOTED UPON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS ON FILE AT THE ORGANIZATION'S HEADQUARTERS IN SOUTH CAROLINA AND IS AVAILABLE TO THE PUBLIC UPON REQUEST. A COPY IS ALSO FILED WITH AN ANNUAL REGISTRATION STATEMENT WITH THE SOUTH CAROLINA SECRETARY OF STATE PUBLIC CHARITIES DIVISION. BOTH DOCUMENTS ARE OPEN TO THE PUBLIC AND SUMMARIZED FINANCIAL AND GOVERNANCE INFORMATION IS AVAILABLE ON THE WEBSITE OF THE SECRETARY OF STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING 0 FUNDRAISING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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