Civic Intelligence

Lowcountry Orphan Relief

990 • Fiscal year 2013 • EIN 26-1108081

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 27, 2014

PO Box 7018529415

(843) 747-4099

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.03x

Higher debt load relative to assets than 44% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

51st percentile

0.05x

Higher debt load relative to revenue than 51% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

84th percentile

28%

Faster asset growth than 84% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$876,046

Up $191,588 (+28%) from 2012

Net Assets

Up

$849,318

Up $165,438 (+24%) from 2012

Liabilities

Up

$26,728

Up $26,150 (+4524%) from 2012

Revenue

$565,782

No earlier filing loaded for comparison.

Expenses

Down

$470,056

Down $77,651 (-14%) from 2012

Net Income

$95,726

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $418,243Liabilities 2010: $2,302Net Assets 2010: $415,9412010Assets 2012: $684,458Liabilities 2012: $578Net Assets 2012: $683,8802012Assets 2013: $876,046Liabilities 2013: $26,728Net Assets 2013: $849,3182013Assets 2015: $930,804Liabilities 2015: $11,607Net Assets 2015: $919,1972015Assets 2016: $947,188Liabilities 2016: $9,018Net Assets 2016: $938,1702016Assets 2017: $1,177,961Liabilities 2017: $6,730Net Assets 2017: $1,171,2312017Assets 2018: $1,372,102Liabilities 2018: $8,289Net Assets 2018: $1,363,8132018Assets 2019: $1,550,950Liabilities 2019: $8,912Net Assets 2019: $1,542,0382019Assets 2021: $2,262,338Liabilities 2021: $5,349Net Assets 2021: $2,256,9892021Assets 2024: $3,411,357Liabilities 2024: $62,178Net Assets 2024: $3,349,1792024

Highlighted filing

2013

Assets$876,046
Liabilities$26,728
Net Assets$849,318

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $445,9572010Expenses 2012: $547,7072012Revenue 2013: $565,782Expenses 2013: $470,056Net Income 2013: $95,7262013Revenue 2015: $688,570Expenses 2015: $619,433Net Income 2015: $69,1372015Revenue 2016: $693,950Expenses 2016: $674,977Net Income 2016: $18,9732016Revenue 2017: $921,540Expenses 2017: $688,479Net Income 2017: $233,0612017Revenue 2018: $954,035Expenses 2018: $761,453Net Income 2018: $192,5822018Revenue 2019: $1,004,944Expenses 2019: $827,067Net Income 2019: $177,8772019Revenue 2021: $1,594,364Expenses 2021: $1,232,484Net Income 2021: $361,8802021Revenue 2024: $1,238,017Expenses 2024: $774,089Net Income 2024: $463,9282024

Highlighted filing

2013

Revenue$565,782
Expenses$470,056
Net Income$95,726
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 27, 2014
Return Version
2013v3.1
Gross Receipts
$574,827
Mission and Program Overview

Mission

To provide basic necessities (such as clothing, school uniforms, shoes & socks, pajamas, underwear, coats, toiletries and school supplies) to children who have been abused or neglected

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$223,630$622,823▲ $399,193
Savings and Temporary Cash Investments$387,187$143,053▼ $244,134
Inventories for Sale or Use-$58,580-
Cash and Non-Interest-Bearing Accounts$58,734$36,853▼ $21,881
Prepaid Expenses and Deferred Charges$1,090$3,959▲ $2,869
Total Assets$684,458$876,046▲ $191,588
Other Assets Total$13,817$10,778▼ $3,039
Liabilities
Accounts Payable and Accrued Expenses$578$14,873▲ $14,295
Other Liabilities-$11,855-
Total Liabilities$578$26,728▲ $26,150
Net Assets / Fund Balance
Unrestricted Net Assets$482,327$826,577▲ $344,250
Temporarily Rstr Net Assets$201,553$22,741▼ $178,812
Total Net Assets Fund Balance$683,880$849,318▲ $165,438
Total Liabilities and Net Assets / Fund Balance$684,458$876,046▲ $191,588

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$520,464$23,476$543,940
Land$70,000-$70,000
Other Land Buildings$27,583$2,748$30,331
Equipment$4,776$14,111$18,887
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clara HeinsohnChairperson
Capers GrimballBoard Member
Dr James FrestonBoard Member
Sharon ChellisBoard Member
Shay Gregorie JrBoard Member
Tindal HartBoard Member
Troy HallBoard Member
Lester DetterbeckCFO
F Lynn YoungFounder/dire
Revenue and Support

Revenue Composition

Contributions and Grants
$544,256
Program Service Revenue
$0
Investment Income
$592
Other Revenue
$20,934
All Other Contributions
$544,256
Change in Net Assets
$95,726

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$270,572Fair Market Value
Other Non Cash Contri Table10$57,360-
Total Noncash Contributions10$327,932-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$287,261
Salaries, Compensation, and Employee Benefits$109,319
Other Expenses$73,476
Total Fundraising Expense$35,905
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$287,261--$287,261
Other Salaries and Wages$43,865$30,541$26,603$101,009
Fees for Services Other-$15,160-$15,160
Occupancy$9,318$2,174$932$12,424
Office Expenses-$8,356$3,622$11,978
Depreciation Depletion$4,960$1,992$1,735$8,687
Payroll Taxes$3,609$2,513$2,188$8,310
Insurance$4,013$943-$4,956
Other Expenses$1,360$948$825$3,133
Advertising-$1,085-$1,085
Interest-$614-$614
Travel$294--$294
Total Functional Expenses$365,649$68,502$35,905$470,056
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,334
Fundraising Direct Expenses$9,045
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$28,334$28,334$1,765$26,569
Total Events$28,334$28,334$9,045$19,289
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Payable$11,855
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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 2

F lynn young jerry young founder/dire prior cfo spouses

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

The board receives the completed form 990 and reviews and files the form 990 if acceptable

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

A) if the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. B) if, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. C) in addition, to ensure the corporation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic board analysis shall be conducted.

Form 990, Page 6, Part VI, Line 15A

All compensation arrangements must be approved by the board.

Form 990, Page 6, Part VI, Line 15B

All compensation arrangements must be approved by the board.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

EIN
26-1108081
Phone
8437474099

Signing Officer

Name
Kristin Power
Title
Executive Director
Phone
8437474099
Signed
2014-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frances Lynn Young
Formed
2007
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
600

Preparer

Preparer
Benjamin G Newton CPA
Phone
8437660400
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 1

The organization changed from cash to accrual method for 990 reporting in 2013

Raw XML AppendixShowing 400 of 441 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/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
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IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0F LYNN YOUNG JERRY YOUNG FOUNDER/DIRE PRIOR CFO SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD RECEIVES THE COMPLETED FORM 990 AND REVIEWS AND FILES THE FORM 990 IF ACCEPTABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A) IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B) IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. C) IN ADDITION, TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC BOARD ANALYSIS SHALL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION ARRANGEMENTS MUST BE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL COMPENSATION ARRANGEMENTS MUST BE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION CHANGED FROM CASH TO ACCRUAL METHOD FOR 990 REPORTING IN 2013
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 1
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IRS990/TypeOfOrganizationCorpInd0X

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