Civic Intelligence

Western Piedmont Foundation Inc

EIN 23-7227728 • 501(c)3 • Morganton, NC

Profile

Western piedmont foundation, incorporated, a non-profit organization was founded to encourage and develop public and private support for western piedmont community college beyond that provided by county, state and federal funds.

1001 Burkemont AvenueMorganton, NC 28655

n/A

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

94th percentile

67%

Higher net margin than 94% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

75th percentile

17%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

89th percentile

63%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$5,438,182

Up $1,018,305 (+23%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$5,438,182

Up $1,018,305 (+23%) from 2024

Operations
Liabilities / Revenue10th percentileNet Margin94th percentile

Revenue

Up

$950,268

Up $426,261 (+81%) from 2024

Expenses

Up

$315,863

Up $118,925 (+60%) from 2024

Net Income

Up

$634,405

Up $307,336 (+94%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,273,134Liabilities 2011: $0Net Assets 2011: $2,273,1342011Assets 2012: $2,396,789Liabilities 2012: $0Net Assets 2012: $2,396,7892012Assets 2013: $2,631,987Liabilities 2013: $0Net Assets 2013: $2,631,9872013Assets 2014: $2,767,769Liabilities 2014: $0Net Assets 2014: $2,767,7692014Assets 2015: $2,948,652Liabilities 2015: $0Net Assets 2015: $2,948,6522015Assets 2016: $2,930,289Liabilities 2016: $0Net Assets 2016: $2,930,2892016Assets 2017: $3,270,078Liabilities 2017: $0Net Assets 2017: $3,270,0782017Assets 2018: $3,443,748Liabilities 2018: $0Net Assets 2018: $3,443,7482018Assets 2019: $3,597,751Liabilities 2019: $0Net Assets 2019: $3,597,7512019Assets 2020: $3,583,370Liabilities 2020: $0Net Assets 2020: $3,583,3702020Assets 2021: $4,147,410Liabilities 2021: $0Net Assets 2021: $4,147,4102021Assets 2022: $3,708,333Liabilities 2022: $0Net Assets 2022: $3,708,3332022Assets 2023: $3,992,674Liabilities 2023: $0Net Assets 2023: $3,992,6742023Assets 2024: $4,419,877Liabilities 2024: $0Net Assets 2024: $4,419,8772024Assets 2025: $5,438,182Liabilities 2025: $0Net Assets 2025: $5,438,1822025

Highlighted filing

2025

Assets$5,438,182
Liabilities$0
Net Assets$5,438,182
Open 2025 Filing

Operations Trend

Revenue Growth89th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $104,9022011Expenses 2012: $149,6792012Expenses 2013: $146,4482013Revenue 2014: $282,966Expenses 2014: $188,740Net Income 2014: $94,2262014Revenue 2015: $463,215Expenses 2015: $205,505Net Income 2015: $257,7102015Revenue 2016: $319,717Expenses 2016: $285,006Net Income 2016: $34,7112016Revenue 2017: $238,481Expenses 2017: $133,355Net Income 2017: $105,1262017Revenue 2018: $321,085Expenses 2018: $215,293Net Income 2018: $105,7922018Revenue 2019: $251,218Expenses 2019: $164,384Net Income 2019: $86,8342019Revenue 2020: $256,798Expenses 2020: $177,275Net Income 2020: $79,5232020Revenue 2021: $74,654Expenses 2021: $178,808Net Income 2021: -$104,1542021Revenue 2022: $289,406Expenses 2022: $177,916Net Income 2022: $111,4902022Revenue 2023: $356,606Expenses 2023: $313,438Net Income 2023: $43,1682023Revenue 2024: $524,007Expenses 2024: $196,938Net Income 2024: $327,0692024Revenue 2025: $950,268Expenses 2025: $315,863Net Income 2025: $634,4052025

Highlighted filing

2025

Revenue$950,268
Expenses$315,863
Net Income$634,405
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,438,182
Liabilities
$0
Net assets
$5,438,182
Revenue
$950,268
Expenses
$315,863
Net income
$634,405
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.00$5.44$0.95$0.32$0.63
2024Detailed filing. Detailed filing data is available for this year.$4.42$0.00$4.42$0.52$0.20$0.33
2023Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$0.36$0.31$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.71$0.00$3.71$0.29$0.18$0.11
2021Detailed filing. Detailed filing data is available for this year.$4.15$0.00$4.15$0.07$0.18$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.58$0.00$3.58$0.26$0.18$0.08
2019Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$0.25$0.16$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.44$0.00$3.44$0.32$0.22$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.24$0.13$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.32$0.29$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.46$0.21$0.26
2014Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$0.28$0.19$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.00$2.63$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.00$2.40$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$2,686,538
Mission and Program Overview

Mission

Western piedmont foundation, incorporated, a non=profit organization was founded to encourage and develop public and private support for western piedmont community college beyond that provided by county, state and federal funds.

Western piedmont foundation is operated exclusively to receive, hold, invest and administer property and make expenditures to benefit western piedmont cc

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,260,515$5,169,581▲ $909,066
Cash and Non-Interest-Bearing Accounts$148,899$258,598▲ $109,699
Other Notes and Loans Receivable, Net$10,463$10,003▼ $460
Total Assets$4,419,877$5,438,182▲ $1,018,305
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,349,957$5,338,209▲ $988,252
Net Assets Without Donor Restrictions$69,920$99,973▲ $30,053
Total Net Assets Fund Balance$4,419,877$5,438,182▲ $1,018,305
Total Liabilities and Net Assets / Fund Balance$4,419,877$5,438,182▲ $1,018,305

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,541,606$180,000--$2,721,606
2023$2,496,606$45,000--$2,541,606
2022$2,475,605$21,001--$2,496,606
2021$2,447,105$28,500--$2,475,605
2020$2,402,106$44,999--$2,447,105
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Debbie SigmonPast President
J Dalton WaltersPresident
Bobbie MccombsPresident Elect
Amanda KrauseBoard Member
Dr Joel D WelchBoard Member
Jane SohovichBoard Member
Jean PattonBoard Member
Jenny MerrillBoard Member
Jessica EpleyBoard Member
Malone McneelyBoard Member
Meg TaylorBoard Member
Mike WattsBoard Member
Rexanna LowmanBoard Member
Scott BrooksBoard Member
Shaun ClineBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$809,411
Program Service Revenue
$0
Investment Income
$140,857
Other Revenue
$0
All Other Contributions
$809,411
Change in Net Assets
$634,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$950,268
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$565,788
Total Revenue per Audited Statements
$1,516,056
Total Revenue per Form 990
$950,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$237,080
Other Expenses$78,783
Total Fundraising Expense$2,718
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$152,524--$152,524
Grants to Domestic Orgs$84,556--$84,556
Fees for Services Accounting-$6,550-$6,550
Fees for Services Other-$6,191-$6,191
Other Expenses$44,183$19,141$2,718$2,718
Total Functional Expenses$281,263$31,882$2,718$315,863

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$497,751
Expenses per Audited Statements$315,863
Total Expenses per Form 990$315,863
Expenses Not Reported on Form 990$181,888
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Western Piedmont Community CollegeMorganton, NC-Assitance to the College With Programs and Facilities$84,556
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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, Part VI, Section B, Line 11B

“Reviewed by the executive director and the board treasurer”

Form 990, Part VI, Section B, Line 12C

“Governing board members are reminded of policies each year and reveal any potential conflicts”

Form 990, Part VI, Section C, Line 19

“Available upon request at the foundation offices”

Filing and Contact Details

Filer

Filer Name
Western Piedmont Foundation Inc
EIN
23-7227728
Phone
8284486020
Address
1001 BURKEMONT AVENUE, MORGANTON, NC 28655

Signing Officer

Name
Mackenzie Bostian Adams
Title
Executive Director
Phone
8284486020
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mackenzie Bostian Adams
Formed
1968
Legal Domicile
Nc
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Firm
Lowdermilk Church & Co Llp
Address
121 NORTH STERLING STREET, MORGANTON, NC 28655
Preparer
Phillip E Church
Phone
8284331226
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Fasb asc 740-10 accountng for uncertainty in income taxes, clarifies the accounting for uncertainty in income tax positions. Based on an evaluation of uncertain tax positions, managment is required to measure potential tax liabilities that could have a risk of greater than a 50% likelihood of being realized upon settlement. As of june 30, 2025, management has determined that the organization has no such risk and therefore no liabilities have been recorded for uncertain tax positions.”

Raw XML AppendixShowing 400 of 439 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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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt086673
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt086673
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04260515
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05169581
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01736270
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WESTERN PIEDMONT FOUNDATION, INCORPORATED, A NON-PROFIT ORGANIZATION WAS FOUNDED TO ENCOURAGE AND DEVELOP PUBLIC AND PRIVATE SUPPORT FOR WESTERN PIEDMONT COMMUNITY COLLEGE BEYOND THAT PROVIDED BY COUNTY, STATE AND FEDERAL FUNDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04419877
IRS990/NetAssetsOrFundBalancesEOYAmt05438182
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt054184
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt054184
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0383900
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt069920
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt099973
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0GENERAL EXPENSES
IRS990/OtherExpensesGrp/Desc1GENERAL FUNDRAISING EXP
IRS990/OtherExpensesGrp/FundraisingAmt02718
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019141
IRS990/OtherExpensesGrp/ProgramServicesAmt044183
IRS990/OtherExpensesGrp/TotalAmt063324
IRS990/OtherExpensesGrp/TotalAmt12718
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt010463
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt010003
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MACKENZIE BOSTIAN ADAMS
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0221449
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0126667
IRS990/PYInvestmentIncomeAmt0302558
IRS990/PYOtherExpensesAmt070271
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0327069
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0196938
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0524007
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0634405
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt054184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0809411
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0221449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0366883
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0260256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0166136
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01824135
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt086633
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0109028
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt070883
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt035834
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022958
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0325336
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84860
IRS990ScheduleA/PublicSupportPY170Pct00.78090
IRS990ScheduleA/PublicSupportTotal170Amt01824135
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0809411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0221449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0366883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0260256
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0166136
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01824135
IRS990ScheduleA/TotalSupportAmt02149471
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02541606
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0180000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02721606
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02496606
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt045000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02541606
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02475605
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt021001
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02496606
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02447105
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt028500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02475605
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02402106
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt044999
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02447105
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0181888
IRS990ScheduleD/DonatedServicesUseFcltsAmt0181888
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt0181888
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0315863
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0383900
IRS990ScheduleD/RevenueNotReportedAmt0565788
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0950268
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740-10 ACCOUNTNG FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS. BASED ON AN EVALUATION OF UNCERTAIN TAX POSITIONS, MANAGMENT IS REQUIRED TO MEASURE POTENTIAL TAX LIABILITIES THAT COULD HAVE A RISK OF GREATER THAN A 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT. AS OF JUNE 30, 2025, MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO SUCH RISK AND THEREFORE NO LIABILITIES HAVE BEEN RECORDED FOR UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0315863
IRS990ScheduleD/TotalRevenuePerForm990Amt0950268
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01516056
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0497751
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0152524
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0162
IRS990ScheduleI/RecipientTable/CashGrantAmt084556
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ASSITANCE TO THE COLLEGE WITH PROGRAMS AND FACILITIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WESTERN PIEDMONT COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientEIN0560816544
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01001 BURKEMONT AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MORGANTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd028655
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BOARD MEMBERS ARE REMINDED OF POLICIES EACH YEAR AND REVEAL ANY POTENTIAL CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST AT THE FOUNDATION OFFICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04419877
IRS990/TotalAssetsEOYAmt05438182
IRS990/TotalAssetsGrp/BOYAmt04419877
IRS990/TotalAssetsGrp/EOYAmt05438182
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0809411
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02718
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031882
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0281263
IRS990/TotalFunctionalExpensesGrp/TotalAmt0315863
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04419877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05438182
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0281263
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt086673
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054184
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0950268
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04419877
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05438182
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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