Liabilities / Assets
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2017 • EIN 26-4092399
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
100th percentile
Higher net margin than 100% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Down$585,057
Down $91,406 (-14%) from 2016
Net Assets
Down$585,057
Down $91,406 (-14%) from 2016
Liabilities
Flat$0
Flat from 2016
Revenue
Down-$16,948
Down $28,883 (-242%) from 2016
Expenses
Up$104,208
Up $32,995 (+46%) from 2016
Net Income
Down-$121,156
Down $61,878 (-104%) from 2016
The foundation seeks to support first baptist school in a manner that promotes and furthers its interests.
The Foundation promotes and furthers the interests of First Baptist School.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $676,463 | $585,057 | ▼ $91,406 |
| Total Assets | $676,463 | $585,057 | ▼ $91,406 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $487,243 | $391,967 | ▼ $95,276 |
| Permanently Rstr Net Assets | $146,445 | $148,445 | ▲ $2,000 |
| Temporarily Rstr Net Assets | $42,775 | $44,645 | ▲ $1,870 |
| Total Net Assets Fund Balance | $676,463 | $585,057 | ▼ $91,406 |
| Total Liabilities and Net Assets / Fund Balance | $676,463 | $585,057 | ▼ $91,406 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2016 | $321,178 | $2,000 | ▲ $4,331 | - | $326,020 |
| 2015 | $335,018 | $3,526 | ▼ $13,205 | - | $321,178 |
| 2014 | $328,221 | $2,100 | ▲ $8,745 | - | $335,018 |
| 2013 | $305,829 | $2,000 | ▲ $23,267 | - | $328,221 |
| 2012 | - | $296,343 | ▲ $10,542 | - | $305,829 |
| Name | Title |
|---|---|
| Keith Plemmons | President/Chairman |
| David Bradley | Vice President |
| Floyd Tyler | Director |
| Malcolm Clark | Director |
| Curt Holcomb | Secretary/Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $103,265 |
| Other Expenses | $943 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $103,265 | - | - | $103,265 |
| All Other Expenses | - | $689 | - | $689 |
| Fees for Service Investment Mgmnt Fees | - | $254 | - | $254 |
| Total Functional Expenses | $103,265 | $943 | $0 | $104,208 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| First Baptist School | Charleston, SC | 501(c)(3) | Construction and general support | $103,265 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Foundation's Board of Directors are elected by First Baptist Church of Charleston, South Carolina.”
“Any amendment, revision, change, or repeal of Articles II, III, IX, or X, or Appendix A of the Foundation's bylaws may only be approved and adopted with the consent of the attending and eligible individuals attending First Baptist Church of Charleston, South Carolina on the Sunday of the vote.”
“The Foundation did not have any committees with authority to act on behalf of the governing body. Therefore, Line 8b was answered "no" in accordance with the instructions.”
“The Form 990 is prepared by an independent CPA firm. The Secretary of the Board reviewed the form in detail. Form 990 was provided to the Board of Directors before filing with the IRS.”
“The Foundation requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Chairman is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”
“The Foundation does not compensate any officers or key employees. Therefore, these lines were answered "no" in accordance with the instructions.”
“The Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“The Foundation'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.”
“Endowment funds are invested to produce income to fund scholarships for students and to assist teachers at First Baptist School.”
“The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of May 31, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The Organization files information tax returns in the U.S. and various states. The Organization is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2014.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The Foundation promotes and furthers the interests of First Baptist School. |
| IRS990/AllOtherContributionsAmt | 0 | 2000 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 689 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 689 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Dawn Stewart |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8437226646 |
| 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 | 29401 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| 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 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 103265 |
| IRS990/CYInvestmentIncomeAmt | 0 | -18948 |
| IRS990/CYOtherExpensesAmt | 0 | 943 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -121156 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 104208 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | -16948 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Granting funds to First Baptist School to be used for student financial aid and construction projects. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 103265 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 254 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 254 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| 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/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/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/PersonNm | 0 | Keith Plemmons |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | David Bradley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Curt Holcomb |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Floyd Tyler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Malcolm Clark |
| 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/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/TitleTxt | 0 | President/Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -22457 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 103265 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 103265 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 103265 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 103955 |
| IRS990/GrossReceiptsAmt | 0 | 109464 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3509 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3509 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 676463 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 585057 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 126412 |
| 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 Foundation seeks to support First Baptist School in a manner that promotes and furthers its interests. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 676463 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 585057 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -22457 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -22457 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 29750 |
| 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/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 146445 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 148445 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Keith Plemmons |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3692 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 64815 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8243 |
| IRS990/PYOtherExpensesAmt | 0 | 6398 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -59278 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 71213 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 11935 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -121156 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| 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 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The supported organization's, First Baptist School, governing body is elected by First Baptist Church of Charleston, South Carolina. First Baptist Church of Charleston, South Carolina also elects the governing body of First Baptist School Foundation. The supported organization controlled the organization's activities by common management. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part IV, Section B, Line 1: |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 264091898 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 103265 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | First Baptist School |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 103265 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.42010 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 321178 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 2000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 326020 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 1489 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 4331 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 335018 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 3526 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 321178 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 4161 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -13205 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 328221 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 2100 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 335018 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 4048 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 8745 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 305829 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 2000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 328221 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2875 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 23267 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 296343 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 305829 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 1056 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 10542 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.45530 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Endowment funds are invested to produce income to fund scholarships for students and to assist teachers at First Baptist School. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of May 31, 2016 and 2015, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. The Organization files information tax returns in the U.S. and various states. The Organization is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.12460 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 103265 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Construction and general support |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | First Baptist School |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 264091898 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 48 Meeting Street |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Charleston |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 29401 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Grant awards are monitored by common staff between the Foundation and the School. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Foundation's Board of Directors are elected by First Baptist Church of Charleston, South Carolina. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Any amendment, revision, change, or repeal of Articles II, III, IX, or X, or Appendix A of the Foundation's bylaws may only be approved and adopted with the consent of the attending and eligible individuals attending First Baptist Church of Charleston, South Carolina on the Sunday of the vote. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Foundation did not have any committees with authority to act on behalf of the governing body. Therefore, Line 8b was answered "no" in accordance with the instructions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Form 990 is prepared by an independent CPA firm. The Secretary of the Board reviewed the form in detail. Form 990 was provided to the Board of Directors before filing with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Foundation requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Chairman is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Foundation does not compensate any officers or key employees. Therefore, these lines were answered "no" in accordance with the instructions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Foundation'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 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| 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 XII, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | First Baptist Church of Charleston South Carolina |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | First Baptist Church of Charleston South Carolina |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | First Baptist School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | First Baptist Church of Charleston South Carolina |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | First Baptist Church Foundation |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 264091898 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 570355571 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 264092317 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Education |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | Church |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | Foundation |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 170(b)(1)(A)(ii) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | 170(b)(1)(A)(i) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 2 | Line 12a, I |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 48 Meeting Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 48 Meeting Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 48 Meeting Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Charleston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | Charleston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | Charleston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 29401 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 29401 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 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/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | First Baptist School |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | First Baptist School |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | First Baptist School |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | B |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | N |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | O |
| 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 | 42775 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 44645 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 676463 |
| IRS990/TotalAssetsEOYAmt | 0 | 585057 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 676463 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 585057 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2000 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 943 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 103265 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 104208 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 676463 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 585057 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 103265 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | -18948 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | -16948 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 676463 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 585057 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 487243 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 391967 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 48 Meeting St |
| IRS990/USAddress/CityNm | 0 | Charleston |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29401 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.