Civic Intelligence

Lacuna Corporation

EIN 20-3782729 • 501(c)3 • Charleston, SC

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328 East Bay StreetCharleston, SC 29401
Siviq Scores

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

Liabilities / Assets

41st percentile

0.07x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

1.46x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

94th percentile

69%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

34th percentile

-0.6%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-90%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,155,020

Down $28,936 (-0.6%) from 2023

Liabilities

Down

$367,900

Down $200,000 (-35%) from 2023

Net Assets

$4,787,120

No earlier filing loaded for comparison.

Revenue

Down

$252,025

Down $2,294,982 (-90%) from 2023

Expenses

Down

$79,258

Down $84,095 (-51%) from 2023

Net Income

Down

$172,767

Down $2,210,887 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $359,570Liabilities 2010: $0Net Assets 2010: $359,5702010Assets 2011: $345,411Liabilities 2011: $0Net Assets 2011: $345,4112011Assets 2012: $414,724Liabilities 2012: $12012Assets 2013: $353,562Liabilities 2013: $12013Assets 2014: $917,792Liabilities 2014: $0Net Assets 2014: $917,7922014Assets 2015: $1,019,470Liabilities 2015: $96,9002015Assets 2016: $1,029,492Liabilities 2016: $0Net Assets 2016: $1,029,4922016Assets 2017: $1,438,178Liabilities 2017: $350,000Net Assets 2017: $1,088,1782017Assets 2018: $1,423,703Liabilities 2018: $350,998Net Assets 2018: $1,072,7052018Assets 2019: $1,428,721Liabilities 2019: $140,0192019Assets 2020: $5,411,750Liabilities 2020: $3,421,900Net Assets 2020: $1,989,8502020Assets 2021: $3,832,819Liabilities 2021: $1,521,900Net Assets 2021: $2,310,9192021Assets 2022: $5,560,271Liabilities 2022: $3,346,900Net Assets 2022: $2,213,3712022Assets 2023: $5,183,956Liabilities 2023: $567,9002023Assets 2024: $5,155,020Liabilities 2024: $367,900Net Assets 2024: $4,787,1202024

Highlighted filing

2024

Assets$5,155,020
Liabilities$367,900
Net Assets$4,787,120

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,5582010Revenue 2011: $526Expenses 2011: $14,685Net Income 2011: -$14,1592011Revenue 2012: $84,215Expenses 2012: $14,902Net Income 2012: $69,3132012Revenue 2013: -$44,615Expenses 2013: $16,547Net Income 2013: -$61,1622013Revenue 2014: $569,504Expenses 2014: $5,274Net Income 2014: $564,2302014Revenue 2015: $12,297Expenses 2015: $7,519Net Income 2015: $4,7782015Revenue 2016: $118,379Expenses 2016: $11,457Net Income 2016: $106,9222016Revenue 2017: $77,000Expenses 2017: $18,314Net Income 2017: $58,6862017Revenue 2018: $2,000Expenses 2018: $17,473Net Income 2018: -$15,4732018Revenue 2019: $232,208Expenses 2019: $16,211Net Income 2019: $215,9972019Revenue 2020: $308,000Expenses 2020: $20,471Net Income 2020: $287,5292020Revenue 2021: $397,223Expenses 2021: $76,154Net Income 2021: $321,0692021Revenue 2022: $1,000Expenses 2022: $37,444Net Income 2022: -$36,4442022Revenue 2023: $2,547,007Expenses 2023: $163,353Net Income 2023: $2,383,6542023Revenue 2024: $252,025Expenses 2024: $79,258Net Income 2024: $172,7672024

Highlighted filing

2024

Revenue$252,025
Expenses$79,258
Net Income$172,767

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.16$0.37$4.79$0.25$0.08$0.17
2023Summary only. Only limited summary data is available for this year.$5.18$0.57$2.55$0.16$2.38
2022Detailed filing. Detailed filing data is available for this year.$5.56$3.35$2.21$0.00$0.04$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$1.52$2.31$0.40$0.08$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$3.42$1.99$0.31$0.02$0.29
2019Summary only. Only limited summary data is available for this year.$1.43$0.14$0.23$0.02$0.22
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.35$1.07$0.00$0.02$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.35$1.09$0.08$0.02$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.12$0.01$0.11
2015Summary only. Only limited summary data is available for this year.$1.02$0.10$0.01$0.01$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.57$0.01$0.56
2013Summary only. Only limited summary data is available for this year.$0.35$0.00$0.04$0.02$0.06
2012Summary only. Only limited summary data is available for this year.$0.41$0.00$0.08$0.01$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.00$0.35$0.00$0.01$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 9, 2025
Return Version
2023v6.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-President-$0--
-Director/Vice President-$0--
-Director/Vice President-$0--
-Treasurer/Secretary-$0--
Filing and Contact Details

Filer

Filer Name
Lacuna Corporation
EIN
20-3782729
Phone
8433770782
Address
328 East Bay Street, Charleston, SC 29401

Signing Officer

Name
Stephen Gavel
Title
Treasurer/SECRETARY
Signed
2025-06-09
Discuss with paid preparer
Yes

Preparer

Firm
Forvis Mazars LLP
Address
500 Ridgefield Court, Asheville, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Raw XML AppendixShowing 400 of 401 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.

Path#Value
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AmortizationSchedule/AmortizationScheduleDetail/AcquiredCompletedOrExpendedDt12007-06-01
AmortizationSchedule/AmortizationScheduleDetail/AmortizationPeriodRt0360
AmortizationSchedule/AmortizationScheduleDetail/AmortizationPeriodRt1360
AmortizationSchedule/AmortizationScheduleDetail/AmortizedAmt0805
AmortizationSchedule/AmortizationScheduleDetail/AmortizedAmt115336
AmortizationSchedule/AmortizationScheduleDetail/AmortizedExpensesDesc0ORGANIZATIONAL COSTS
AmortizationSchedule/AmortizationScheduleDetail/AmortizedExpensesDesc1ORGANIZATIONAL COSTS
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AmortizationSchedule/AmortizationScheduleDetail/CurrentYearAmortizationAmt1511
AmortizationSchedule/AmortizationScheduleDetail/DeductionForPriorYearsAmt0468
AmortizationSchedule/AmortizationScheduleDetail/DeductionForPriorYearsAmt18346
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IRS990PF/RlnOfActyToAccomOfExmptPrpsGrp/RlnOfActyToAccomOfExmptPrpsGrp/RelationshipStatementTxt0The purpose of Lacuna Corporation is to acquire ecologically significant underdeveloped land and to dispose of the land to a conservation minded buyer or a conservation organization by working with property owners, investors, and developers to limit urban sprawl and promote environmentally sensitive growth and development.
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IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0Charleston
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IRS990PF/StatementsRegardingActyGrp/PhoneNum08433770782
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IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt010000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0natural resource conservation
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0nemours wildlife foundation
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0POF
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt0NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt0161 Nemours Plantation Dr
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0Yemassee
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IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt084090
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt011722
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt046642
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt014625
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt0377
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IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt084090
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt011722
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt046642
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt014625
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IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt072613
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IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1Txt0Charleston County Parks
IRS990ScheduleB/ContributorInformationGrp/ContributorNum01
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt0861 Riverland Drive
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm0Charleston
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd0SC
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd029412
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0200000
IRS990ScheduleB/GeneralRuleInd0X
IRS990ScheduleB/NonCashPropertyContributionGrp/ContributorNum01
IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt0200000
IRS990ScheduleB/NonCashPropertyContributionGrp/NoncashPropertyDesc0Land
IRS990ScheduleB/NonCashPropertyContributionGrp/ReceivedDt02024-06-04
IRS990ScheduleB/Organization501c3ExemptPFInd0X
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt0495
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt18857
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt212535
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt31072
LandEtcSchedule2/LandEtcGrp/BookValueAmt0310
LandEtcSchedule2/LandEtcGrp/BookValueAmt16479
LandEtcSchedule2/LandEtcGrp/BookValueAmt226465
LandEtcSchedule2/LandEtcGrp/BookValueAmt36428
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt0ORGANIZATIONAL COSTS
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt1ORGANIZATIONAL COSTS
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt2TRACTOR
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt3Steen Enterprises - Equipment
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt0805
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt115336
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt239000
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt37500
MortgagesAndNotesPayableSch/MortgageAmt0367900
MortgagesAndNotesPayableSch/NotePayableGrp/BalanceDueAmt0367900
MortgagesAndNotesPayableSch/NotePayableGrp/LenderNameGrp/BusinessName/BusinessNameLine1Txt0other notes payable
OtherDecreasesSchedule/OtherDecreasesDetail/Amt01703
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0ADJUSTMENT TO RECORD PRIOR YEAR ASSETS/LIABILITIES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1property tax
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2Maintenance
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3utilities
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4Miscellaneous
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt03663
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt134581
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt222905
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt3647
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt4-1508
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt03663
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt134581
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt222905
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt3647
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt4-1508
SalesOfInventoryList/InventorySaleGrp/CategoryTxt0sale of land
SalesOfInventoryList/InventorySaleGrp/GrossSalesAmt052025
SalesOfInventoryList/InventorySaleGrp/NetAmt052025
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN GAVEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer/SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lacuna Corporation
ReturnHeader/Filer/BusinessNameControlTxt0LACU
ReturnHeader/Filer/EIN0203782729
ReturnHeader/Filer/PhoneNum08433770782
ReturnHeader/Filer/USAddress/AddressLine1Txt0328 East Bay Street
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440160260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Forvis Mazars LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 Ridgefield Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Asheville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028806
ReturnHeader/PreparerPersonGrp/PhoneNum08282542254
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy Bibby
ReturnHeader/ReturnTs02025-06-09T14:15:30+00:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30

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