Civic Intelligence

Lowcountry Orphan Relief

990 • Fiscal year 2016 • EIN 26-1108081

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 06, 2017

PO Box 70185N Charleston, SC 29415

(843) 747-4099

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

50th percentile

2.7%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

50th percentile

1.8%

Faster asset growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

0.8%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$947,188

Up $16,384 (+1.8%) from 2015

Net Assets

Up

$938,170

Up $18,973 (+2.1%) from 2015

Liabilities

Down

$9,018

Down $2,589 (-22%) from 2015

Revenue

Up

$693,950

Up $5,380 (+0.8%) from 2015

Expenses

Up

$674,977

Up $55,544 (+9.0%) from 2015

Net Income

Down

$18,973

Down $50,164 (-73%) from 2015

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

2016

Assets$947,188
Liabilities$9,018
Net Assets$938,170

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

2016

Revenue$693,950
Expenses$674,977
Net Income$18,973
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 6, 2017
Return Version
2016v3.0
Gross Receipts
$726,081
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$617,679$613,646▼ $4,033
Savings and Temporary Cash Investments$164,669$224,653▲ $59,984
Cash and Non-Interest-Bearing Accounts$57,378$69,370▲ $11,992
Inventories for Sale or Use$89,878$29,979▼ $59,899
Prepaid Expenses and Deferred Charges$1,200$9,540▲ $8,340
Total Assets$930,804$947,188▲ $16,384
Liabilities
Other Liabilities$7,619$4,770▼ $2,849
Accounts Payable and Accrued Expenses$3,988$4,248▲ $260
Total Liabilities$11,607$9,018▼ $2,589
Net Assets / Fund Balance
Unrestricted Net Assets$877,208$938,170▲ $60,962
Temporarily Rstr Net Assets$41,989--
Total Net Assets Fund Balance$919,197$938,170▲ $18,973
Total Liabilities and Net Assets / Fund Balance$930,804$947,188▲ $16,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$500,586$75,724$576,310
Land$70,000-$70,000
Equipment$20,320$24,748$45,068
Other Land Buildings$22,740$8,032$30,772
Compensation and Service Providers

Board Members and Trustees

NameTitle
Troy HallChairman
Michelle LynchVice Chairpe
Deb HargroveBoard Member
Joseph G JohnsonBoard Member
Frances Lynn YoungFounder/secr
Clayton RollinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$621,321
Program Service Revenue
$0
Investment Income
$189
Other Revenue
$72,440
All Other Contributions
$621,321
Change in Net Assets
$18,973

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$340,880Fair Market Value
Total Noncash Contributions$340,880-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$402,509
Salaries, Compensation, and Employee Benefits$181,329
Other Expenses$91,139
Total Fundraising Expense$5,298
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$402,509--$402,509
Other Salaries and Wages$120,507$38,182-$158,689
Depreciation Depletion$24,381--$24,381
Payroll Taxes$9,006$5,508-$14,514
Occupancy$10,124$4,235-$14,359
Office Expenses-$8,790$4,104$12,894
Insurance$9,860$1,149-$11,009
Other Employee Benefits-$8,126-$8,126
Fees for Services Other-$5,191-$5,191
Other Expenses$486$2,669$1,194$3,155
Advertising-$2,229-$2,229
Fees for Services Accounting-$1,978-$1,978
All Other Expenses$232$1,572-$1,804
Interest-$253-$253
Travel-$36-$36
Total Functional Expenses$589,757$79,922$5,298$674,977
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$80,757
Fundraising Direct Expenses$32,131
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gatsby Gala$70,788$70,788$3,585$67,203
Southern Garden$7,139$7,139$184$6,955
Total Events$77,927$77,927$29,981$47,946
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$3,520
Rental Deposits$1,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 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

Filer Name
Lowcountry Orphan Relief
EIN
26-1108081
Phone
8437474099
Address
PO BOX 70185, N CHARLESTON, SC 29415

Signing Officer

Name
Clayton Rollins
Title
Treasurer
Phone
8437474099
Signed
2017-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clayton Rollins
Formed
2007
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
600

Preparer

Firm
Legare Bailey & Hinske LLC
Address
1100 QUEENSBOROUGH BLVD STE 100, MT PLEASANT, SC 29464-3626
Preparer
Benjamin G Newton CPA
Phone
8437660400
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt024748
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022740
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08032
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030772
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03520
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RENTAL DEPOSITS
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IRS990ScheduleD/TotalLiabilityAmt04770
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01000
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029981
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD RECEIVES THE COMPLETED FORM 990 AND REVIEWS AND FILES THE FORM 990 IF ACCEPTABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A) 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/ExplanationTxt2ALL COMPENSATION ARRANGEMENTS MUST BE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION ARRANGEMENTS MUST BE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0589757
IRS990/TotalFunctionalExpensesGrp/TotalAmt0674977
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IRS990/TotalLiabilitiesEOYAmt09018
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IRS990/TotalLiabilitiesGrp/EOYAmt09018
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IRS990/TotalProgramServiceExpensesAmt0589757
IRS990/TotalRevenueGrp/ExclusionAmt022039
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01964
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0693950
IRS990/TotalVolunteersCnt0600
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0947188
IRS990/TravelGrp/ManagementAndGeneralAmt036
IRS990/TravelGrp/TotalAmt036
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0877208
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01731 SAILMAKER ST
IRS990/USAddress/CityNm0DANIEL ISLAND
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029492
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://LOWCOUNTRYORPHANRELIEF.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CLAYTON ROLLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER

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