Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
12th percentile
Higher top officer pay than 12% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Assets
Down$17,408,117
Down $247,652 (-1.4%) from 2014
Net Assets
Up$17,135,496
Up $98,111 (+0.6%) from 2014
Liabilities
Down$272,621
Down $345,763 (-56%) from 2014
Revenue
Down$374,819
Down $14,521,885 (-97%) from 2014
Expenses
Up$283,775
Up $490 (+0.2%) from 2014
Net Income
Down$91,044
Down $14,522,375 (-99%) from 2014
The Fdn is organized exclusively for religious and charitable educational purposes, specifically to support the work and missions of the First Baptist Church of Charleston by providing administrative, business, economic support to the Church, its programs and operations.
To support the work and missions of the First Baptist Church of Charleston.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $8,476,385 | $11,093,059 | ▲ $2,616,674 |
| Investments in Publicly Traded Securities | $5,530,931 | $6,234,763 | ▲ $703,832 |
| Cash and Non-Interest-Bearing Accounts | $20,557 | $79,648 | ▲ $59,091 |
| Savings and Temporary Cash Investments | $3,627,896 | $647 | ▼ $3,627,249 |
| Total Assets | $17,655,769 | $17,408,117 | ▼ $247,652 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $618,384 | $272,621 | ▼ $345,763 |
| Total Liabilities | $618,384 | $272,621 | ▼ $345,763 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $17,020,751 | $17,118,862 | ▲ $98,111 |
| Temporarily Rstr Net Assets | $16,634 | $16,634 | → $0 |
| Total Net Assets Fund Balance | $17,037,385 | $17,135,496 | ▲ $98,111 |
| Total Liabilities and Net Assets / Fund Balance | $17,655,769 | $17,408,117 | ▼ $247,652 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $6,749,920 | $150,157 | $6,900,077 |
| Land | $4,343,139 | - | $4,343,139 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $16,634 | - | - | - | $16,634 |
| 2013 | $57,104 | - | ▼ $270 | - | $16,634 |
| 2012 | $48,085 | - | ▲ $9,019 | - | $57,104 |
| 2011 | $50,607 | - | ▼ $2,522 | - | $48,085 |
| 2010 | - | $51,046 | ▲ $122 | - | $50,607 |
| Name | Title |
|---|---|
| Shawn Willis | President |
| Jerry Young | Director |
| Michael Rogers | Director |
| Tom Gill | Director |
| Mervyn Gibson | Secretary |
| Mike Roberts | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $182,740 |
| Grants and Similar Amounts Paid | $101,035 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | $117,950 | - | $117,950 |
| Grants to Domestic Orgs | $101,035 | - | - | $101,035 |
| Fees for Services Other | - | $34,262 | - | $34,262 |
| Fees for Service Investment Mgmnt Fees | - | $19,218 | - | $19,218 |
| Fees for Services Legal | - | $6,239 | - | $6,239 |
| Fees for Services Accounting | - | $5,071 | - | $5,071 |
| Total Functional Expenses | $101,035 | $182,740 | $0 | $283,775 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $283,775 |
| Expenses per Audited Statements | $264,557 |
| Total Expenses per Audited Statements | $264,557 |
| Expenses Not Reported on Financial Statements | $19,218 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| First Baptist Church | Charleston, SC | 501 (c) 3 | Mission trips & general operations | $85,000 |
| First Baptist School | Charleston, SC | 501 (c) 3 | General operations | $16,035 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Directors shall consist of those Directors elected by the Church, as well as the Pastor of the Church and the current Chairman of Deacons. In addition to the Directors described above, the following individuals shall serve as nonvoting, ex-officio members of the Board ("Ex-officio Members") and will be entitled to attend all meetings of the Board of Directors and consult or comment on many matter before the Board: (1) The Treasurer of the Church;and (2) The Chairman of the Finance Committee”
“The Church may remove any, or all directors, with or without cause, pursuant to its then existing Constitution and By-laws.”
“The Foundation does not have committees with the authority to act on behalf of the governing body.”
“Form 990 was prepared by an independent CPA firm and provided to the Board of Directors for detail review and approval prior to being filed with the IRS.”
“The Board monitors monthly financial reports and does not have any business with related parties.”
“The organization does not have a top management official or top financial official and therefore these lines were answered no in accordance with the instructions.”
“Governing documents, conflict of interest policy and financial statements are not made available to the public.”
“Engineering Services: Program service expenses 0. Management and general expenses 16,764. Fundraising expenses 0. Total expenses 16,764. Other fees: Program service expenses 0. Management and general expenses 17,498. Fundraising expenses 0. Total expenses 17,498.”
“The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.”
“The Foundation's endowment was established for the ongoing maintenance of the building at 53 Church Street, Charleston, South Carolina. Since the sale of the building at 53 Church Street, the endowment's donor has authorized the Foundation to use the funds for missions and other charitable purposes.”
“The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of May 31, 2015 and 2014, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Foundation files information tax returns in the U.S. and South Carolina. The Foundation is generally no longer subject to U.S. Federal and State income tax examinations by tax authorities for years before 2011.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 618384 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 272621 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To support the work and missions of the First Baptist Church of Charleston. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Irene Weeks |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8437223896 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 48 Meeting Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Charleston |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 294012535 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 20557 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 79648 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 101035 |
| IRS990/CYInvestmentIncomeAmt | 0 | 364955 |
| IRS990/CYOtherExpensesAmt | 0 | 182740 |
| IRS990/CYOtherRevenueAmt | 0 | 9864 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 91044 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 283775 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 374819 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 117950 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 117950 |
| IRS990/Desc | 0 | Support the operations of First Baptist Church of Charleston, South Carolina and First Baptist School. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 101035 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5071 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5071 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 6239 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6239 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 34262 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 34262 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 19218 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 19218 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Shawn Willis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Mike Roberts |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mervyn Gibson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tom Gill |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jerry Young |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Michael Rogers |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 210386 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 101035 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 101035 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 101035 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3627793 |
| IRS990/GrossReceiptsAmt | 0 | 3792226 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 154569 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 154569 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5530931 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6234763 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 150157 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8476385 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 11093059 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 11243216 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3417407 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The Fdn is organized exclusively for religious and charitable educational purposes, specifically to support the work and missions of the First Baptist Church of Charleston by providing administrative, business, economic support to the Church, its programs and operations. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 17037385 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 17135496 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 210386 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 210386 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 7067 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other income |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 9864 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 9864 |
| IRS990/OtherRevenueTotalAmt | 0 | 9864 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Shawn Willis |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 32064 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 229055 |
| IRS990/PYInvestmentIncomeAmt | 0 | 14754231 |
| IRS990/PYOtherExpensesAmt | 0 | 54230 |
| IRS990/PYOtherRevenueAmt | 0 | 110409 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 14613419 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 283285 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 14896704 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 91044 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3627896 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 647 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 570355571 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 264091898 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 1 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 1 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 85000 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 1 | 16035 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | First Baptist Church of Charleston South Carolina |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | First Baptist School |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 101035 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 6749920 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 150157 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6900077 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16634 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 16634 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 57104 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16634 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 40200 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -270 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 48085 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 57104 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 9019 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 50607 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 48085 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2522 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 561 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 51046 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 50607 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 122 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 19218 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 264557 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 19218 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 19218 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4343139 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4343139 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 7067 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 7067 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 19218 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 355601 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Foundation's endowment was established for the ongoing maintenance of the building at 53 Church Street, Charleston, South Carolina. Since the sale of the building at 53 Church Street, the endowment's donor has authorized the Foundation to use the funds for missions and other charitable purposes. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of May 31, 2015 and 2014, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Foundation files information tax returns in the U.S. and South Carolina. The Foundation is generally no longer subject to U.S. Federal and State income tax examinations by tax authorities for years before 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 11093059 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 283775 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 374819 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 362668 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 264557 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 16035 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 85000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501 (c) 3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501 (c) 3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | General operations |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | Mission trips & general operations |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | First Baptist School |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | First Baptist Church |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 264091898 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 570355571 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 48 Meeting St |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 48 Meeting St |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Charleston |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | Charleston |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | SC |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 29401 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 29401 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | The majority of grants are directed to the First Baptist School. Grants are provided using a formula approved by the governing board of the First Baptist Church Foundation. The School provides audited financial statements to the Foundation. Grant awards to First Baptist Church are monitored by common management between the Foundation and Church. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 2 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Directors shall consist of those Directors elected by the Church, as well as the Pastor of the Church and the current Chairman of Deacons. In addition to the Directors described above, the following individuals shall serve as nonvoting, ex-officio members of the Board ("Ex-officio Members") and will be entitled to attend all meetings of the Board of Directors and consult or comment on many matter before the Board: (1) The Treasurer of the Church;and (2) The Chairman of the Finance Committee |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Church may remove any, or all directors, with or without cause, pursuant to its then existing Constitution and By-laws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Foundation does not have committees with the authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Form 990 was prepared by an independent CPA firm and provided to the Board of Directors for detail review and approval prior to being filed with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Board monitors monthly financial reports and does not have any business with related parties. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The organization does not have a top management official or top financial official and therefore these lines were answered no in accordance with the instructions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Governing documents, conflict of interest policy and financial statements are not made available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Engineering Services: Program service expenses 0. Management and general expenses 16,764. Fundraising expenses 0. Total expenses 16,764. Other fees: Program service expenses 0. Management and general expenses 17,498. Fundraising expenses 0. Total expenses 17,498. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XII, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | 53 Church LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 371615934 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | Rental/Parsonage |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 0 | 48 Meeting St |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 0 | Charleston |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 0 | 29401 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | First Baptist Church of Charleston South Carolina |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | First Baptist School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 570355571 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 264091898 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Church |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | Line 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | Line 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 48 Meeting St |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 48 Meeting St |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Charleston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | Charleston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 29401 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 29401 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 16634 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.