Civic Intelligence

The Friends Club Inc

EIN 26-0255590 • 501(c)7 • Columbia, SC

Profile

To provide social activities for members

2768 Decker Blvd E FColumbia, SC 29206

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2023

Asset Growth

64th percentile

6.6%

Faster asset growth than 64% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$32,613

Up $2,019 (+6.6%) from 2022

Liabilities

Down

$0

Down $90,509 (-100%) from 2022

Net Assets

Up

$32,613

Up $92,528 (+154%) from 2022

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $76,611 (-100%) from 2022

Expenses

Down

$0

Down $87,568 (-100%) from 2022

Net Income

Up

$0

Up $10,957 (+100%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$100K$50K$0-$50K-$100KAssets 2022: $30,594Liabilities 2022: $90,509Net Assets 2022: -$59,9152022Assets 2023: $32,613Liabilities 2023: $0Net Assets 2023: $32,6132023

Highlighted filing

2023

Assets$32,613
Liabilities$0
Net Assets$32,613
Open 2023 Filing

Operations Trend

Revenue Growth1st percentile

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

$100K$50K$0-$50KRevenue 2022: $76,611Expenses 2022: $87,568Net Income 2022: -$10,9572022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Highlighted filing

2023

Revenue$0
Expenses$0
Net Income$0
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,613
Liabilities
$0
Net assets
$32,613
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$32.6$0.00$32.6$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$30.6$90.5$59.9$76.6$87.6$11.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Apr 9, 2024
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

To provide social activities for members

Provide social activities for veterans and retired members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$30,594$32,613▲ $2,019
Land, Buildings, and Equipment, Net$22,192$22,192→ $0
Cash and Non-Interest-Bearing Accounts$2,753$5,072▲ $2,319
Inventories for Sale or Use$3,849$3,549▼ $300
Prepaid Expenses and Deferred Charges$1,800$1,800→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$30,594$32,613▲ $2,019
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$30,594$32,613▲ $2,019
Total Liabilities and Net Assets / Fund Balance$30,594$32,613▲ $2,019

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$21,246$12,983$34,229
Equipment$946$15,597$16,543
Other Land Buildings$0$925$925
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Peter LiuzziPresident/director
Vanessa LiuzziVice President
Tonya TuckerSecretary
Matthew GollachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“The president, peter liuzzi and the vice president, vanessa liuzzi are related and not independent”

Form 990, Part VI, Section A, Line 6

“Members pay a membership fee to join, peter liuzzi is the president”

Form 990, Part VI, Section A, Line 7A

“The members appoint the board”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the treasurer and general manager”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Friends Club Inc
EIN
26-0255590
Phone
8036999660
Address
2768 Decker Blvd E F, Columbia, SC 29206

Signing Officer

Name
Peter Liiuzzi
Title
President
Phone
8036999660
Signed
2024-04-09

Organization Details

Principal Officer
Peter Liuzzi
Formed
2007
Legal Domicile
Sc
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0
Raw XML Appendix311 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT, PETER LIUZZI AND THE VICE PRESIDENT, VANESSA LIUZZI ARE RELATED AND NOT INDEPENDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS PAY A MEMBERSHIP FEE TO JOIN, PETER LIUZZI IS THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS APPOINT THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE TREASURER AND GENERAL MANAGER
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ReasonableCauseExplanation/ExplanationTxt0PREVIOUS OWNER PASSED AWAY. WE TOOK OVER AFTER A VOTE OF MEMBERS AND HER ACCOUNTANT PASSED AS WELL
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS CLUB INC
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ReturnHeader/ReturnTs02024-04-09T16:30:26-07:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Liiuzzi
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

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