Civic Intelligence

The Jim and Margaret Krum Foundation Inc

990 • Fiscal year 2014 • EIN 27-1777206

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 15, 2014

Organization ProfileWWW.CF-LOWCOUNTRY.ORG
4 Northridge Drive Suite A29925

(843) 681-9100

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

9th percentile

0.02x

Higher debt load relative to revenue than 9% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

98th percentile

88%

Higher net margin than 98% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

76th percentile

12%

Faster asset growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$10,450,674

Up $1,129,495 (+12%) from 2013

Net Assets

Up

$10,427,650

Up $1,127,874 (+12%) from 2013

Liabilities

Up

$23,024

Up $1,621 (+7.6%) from 2013

Revenue And Expenses
Liabilities / Revenue9th percentileNet Margin98th percentile

Revenue

$1,284,220

No earlier filing loaded for comparison.

Expenses

Up

$156,346

Up $6,623 (+4.4%) from 2013

Net Income

$1,127,874

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth76th percentile

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

$15M$10M$5.0M$0Assets 2013: $9,321,179Liabilities 2013: $21,403Net Assets 2013: $9,299,7762013Assets 2014: $10,450,674Liabilities 2014: $23,024Net Assets 2014: $10,427,6502014Assets 2015: $10,437,733Liabilities 2015: $23,830Net Assets 2015: $10,413,9032015Assets 2016: $9,718,657Liabilities 2016: $341,985Net Assets 2016: $9,376,6722016Assets 2017: $10,335,840Liabilities 2017: $38,359Net Assets 2017: $10,297,4812017Assets 2018: $10,589,646Liabilities 2018: $219,717Net Assets 2018: $10,369,9292018Assets 2019: $10,521,345Liabilities 2019: $194,467Net Assets 2019: $10,326,8782019Assets 2020: $10,298,069Liabilities 2020: $247,977Net Assets 2020: $10,050,0922020Assets 2021: $13,107,753Liabilities 2021: $386,717Net Assets 2021: $12,721,0362021Assets 2022: $10,817,776Liabilities 2022: $399,467Net Assets 2022: $10,418,3092022Assets 2023: $11,252,230Liabilities 2023: $401,894Net Assets 2023: $10,850,3362023Assets 2024: $11,944,370Liabilities 2024: $163,545Net Assets 2024: $11,780,8252024

Highlighted filing

2014

Assets$10,450,674
Liabilities$23,024
Net Assets$10,427,650
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$2.0M$0-$2.0MExpenses 2013: $149,7232013Revenue 2014: $1,284,220Expenses 2014: $156,346Net Income 2014: $1,127,8742014Revenue 2015: $153,264Expenses 2015: $167,011Net Income 2015: -$13,7472015Revenue 2016: -$567,570Expenses 2016: $469,661Net Income 2016: -$1,037,2312016Revenue 2017: $1,078,362Expenses 2017: $157,553Net Income 2017: $920,8092017Revenue 2018: $938,622Expenses 2018: $866,174Net Income 2018: $72,4482018Revenue 2019: $446,349Expenses 2019: $489,400Net Income 2019: -$43,0512019Revenue 2020: $202,350Expenses 2020: $479,136Net Income 2020: -$276,7862020Revenue 2021: $3,164,010Expenses 2021: $493,066Net Income 2021: $2,670,9442021Revenue 2022: $417,843Expenses 2022: $510,948Net Income 2022: -$93,1052022Revenue 2023: $84,195Expenses 2023: $498,940Net Income 2023: -$414,7452023Revenue 2024: $125,103Expenses 2024: $260,563Net Income 2024: -$135,4602024

Highlighted filing

2014

Revenue$1,284,220
Expenses$156,346
Net Income$1,127,874
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 15, 2014
Return Version
2013v3.1
Gross Receipts
$1,284,220
Mission and Program Overview

Mission

The krum foundation operates exclusively for the benefit of, to perform the functions of, or to carry out the purposes of the community foundation of the lowcountry, inc. ("foundation"), a publicly supported organization described in sections 501(c)(3) and 509(a)(1) of the code. A traditional community foundation founded in 1994, the community foundation of the lowcountry, inc. Serves the residents of the south carolina counties of beaufort, colleton, hampton, and jasper. The krum foundation will further its exempt purposes by making grants directly to the foundation and to organizations which are, or could be supported by the foundation consistent with its own charitable purposes. Foundation grants are awarded to organizations that work in a variety of charitable areas, including arts and culture, education and youth development, community development, and health and human services. Additionally, the foundation expects to make scholarship grants to individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,321,179$10,450,674▲ $1,129,495
Cash and Non-Interest-Bearing Accounts-$0-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,321,179$10,450,674▲ $1,129,495
Other Assets Total-$0-
Liabilities
Other Liabilities$21,403$23,024▲ $1,621
Total Liabilities$21,403$23,024▲ $1,621
Net Assets / Fund Balance
Unrestricted Net Assets$9,299,776$10,427,650▲ $1,127,874
Total Net Assets Fund Balance$9,299,776$10,427,650▲ $1,127,874
Total Liabilities and Net Assets / Fund Balance$9,321,179$10,450,674▲ $1,129,495
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Martin CohnChairman
Wade WebsterVice Chairman
Mary NoonanBod
Emmy RooneySecretary/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,284,220
Other Revenue
$0
Change in Net Assets
$1,127,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$88,228--$88,228
Fees for Service Investment Mgmnt Fees$53,720--$53,720
Travel$6,209--$6,209
Insurance$5,989--$5,989
Fees for Services Other$2,200--$2,200
Total Functional Expenses$156,346$0$0$156,346
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to CFL$23,024
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The annual form 990 is prepared by the foundation's independent auditors. After the completed for 990 is reviewed by the foundation's vice president for finance and administration and chairman, an electronic copy of the form is then provided to all foundation trustees with a 10 day comment period before the form is filed with the irs.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The board makes the audit, annual report and form 990 available upon request.”

Filing and Contact Details

Filer

EIN
27-1777206
Phone
8436819100

Signing Officer

Name
Martin Cohn
Title
Chairman
Signed
2014-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Preparer
Bradley A Lucas CPA
Phone
9127776936
Raw XML Appendix365 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE KRUM FOUNDATION OPERATES EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE COMMUNITY FOUNDATION OF THE LOWCOUNTRY, INC. ("FOUNDATION"), A PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1) OF THE CODE. A TRADITIONAL COMMUNITY FOUNDATION FOUNDED IN 1994, THE COMMUNITY FOUNDATION OF THE LOWCOUNTRY, INC. SERVES THE RESIDENTS OF THE SOUTH CAROLINA COUNTIES OF BEAUFORT, COLLETON, HAMPTON, AND JASPER. THE KRUM FOUNDATION WILL FURTHER ITS EXEMPT PURPOSES BY MAKING GRANTS DIRECTLY TO THE FOUNDATION AND TO ORGANIZATIONS WHICH ARE, OR COULD BE SUPPORTED BY THE FOUNDATION CONSISTENT WITH ITS OWN CHARITABLE PURPOSES. FOUNDATION GRANTS ARE AWARDED TO ORGANIZATIONS THAT WORK IN A VARIETY OF CHARITABLE AREAS, INCLUDING ARTS AND CULTURE, EDUCATION AND YOUTH DEVELOPMENT, COMMUNITY DEVELOPMENT, AND HEALTH AND HUMAN SERVICES. ADDITIONALLY, THE FOUNDATION EXPECTS TO MAKE SCHOLARSHIP GRANTS TO INDIVIDUALS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CARL CONKLIN
IRS990/BooksInCareOfDetail/PhoneNum08436819100
IRS990/BooksInCareOfDetail/USAddress/AddressLine104 NORTHRIDGE DRIVE SUITE A
IRS990/BooksInCareOfDetail/USAddress/City0HILTON HEAD ISLAND
IRS990/BooksInCareOfDetail/USAddress/State0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCode029925
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01284220
IRS990/CYOtherExpensesAmt0156346
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01127874
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0156346
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01284220
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE FOUNDATION'S ADDITIONAL PROGRAM EXPENSES AID THE FOUNDATION IN ALIGNING THEIR FUNCTIONS WITH THE MISSION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt0156346
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02200
IRS990/FeesForServicesOtherGrp/TotalAmt02200
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt053720
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt053720
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0MARTIN COHN
IRS990/Form990PartVIISectionAGrp/PersonNm1WADE WEBSTER
IRS990/Form990PartVIISectionAGrp/PersonNm2EMMY ROONEY
IRS990/Form990PartVIISectionAGrp/PersonNm3MARY NOONAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOD
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt01012712
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01012712
IRS990/GrossReceiptsAmt01284220
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt05989
IRS990/InsuranceGrp/TotalAmt05989
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0271508
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0271508
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09321179
IRS990/InvestmentsPubTradedSecGrp/EOYAmt010450674
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0SC
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE KRUM FOUNDATION OPERATES EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE COMMUNITY FOUNDATION OF THE LOWCOUNTRY, INC. ("FOUNDATION"), A PUBLICLY SUPPORTED ORGANIZATION DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1) OF THE CODE. A TRADITIONAL COMMUNITY FOUNDATION FOUNDED IN 1994, THE COMMUNITY FOUNDATION OF THE LOWCOUNTRY, INC. SERVES THE RESIDENTS OF THE SOUTH CAROLINA COUNTIES OF BEAUFORT, COLLETON, HAMPTON, AND JASPER. THE KRUM FOUNDATION WILL FURTHER ITS EXEMPT PURPOSES BY MAKING GRANTS DIRECTLY TO THE FOUNDATION AND TO ORGANIZATIONS WHICH ARE, OR COULD BE SUPPORTED BY THE FOUNDATION CONSISTENT WITH ITS OWN CHARITABLE PURPOSES. FOUNDATION GRANTS ARE AWARDED TO ORGANIZATIONS THAT WORK IN A VARIETY OF CHARITABLE AREAS, INCLUDING ARTS AND CULTURE, EDUCATION AND YOUTH DEVELOPMENT, COMMUNITY DEVELOPMENT, AND HEALTH AND HUMAN SERVICES. ADDITIONALLY, THE FOUNDATION EXPECTS TO MAKE SCHOLARSHIP GRANTS TO INDIVIDUALS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt09299776
IRS990/NetAssetsOrFundBalancesEOYAmt010427650
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt01012712
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01012712
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0FUND ADMIN FEE
IRS990/OtherExpensesGrp/ProgramServicesAmt088228
IRS990/OtherExpensesGrp/TotalAmt088228
IRS990/OtherLiabilitiesGrp/BOYAmt021403
IRS990/OtherLiabilitiesGrp/EOYAmt023024
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0880250
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0149723
IRS990/PYRevenuesLessExpensesAmt0730527
IRS990/PYTotalExpensesAmt0149723
IRS990/PYTotalRevenueAmt0880250
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01127874
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt08416742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08416742
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0271508
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0345868
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt066641
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0684017
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt08416742
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt08416742
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08416742
IRS990ScheduleA/TotalSupportAmt09100759
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023024
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to CFL
IRS990ScheduleD/TotalLiabilityAmt023024
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ANNUAL FORM 990 IS PREPARED BY THE FOUNDATION'S INDEPENDENT AUDITORS. AFTER THE COMPLETED FOR 990 IS REVIEWED BY THE FOUNDATION'S VICE PRESIDENT FOR FINANCE AND ADMINISTRATION AND CHAIRMAN, AN ELECTRONIC COPY OF THE FORM IS THEN PROVIDED TO ALL FOUNDATION TRUSTEES WITH A 10 DAY COMMENT PERIOD BEFORE THE FORM IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MAKES THE AUDIT, ANNUAL REPORT AND FORM 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10COMMUNITY FOUNDATION OF THE LOWCOUNTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570756987
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C) (3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine104 NORTHRIDGE DRIVE SUITE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0HILTON HEAD ISLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode029925
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE COMMUNITY FOUNDATION OF THE LOWCOUNTRY IS OPERATED BY THE SAME ADMINISTRATIVE STAFF AS THE JIM AND MARGARET KRUM FOUNDATION, INC. AND IS INCLUDED IN THE SAME CONSOLIDATED AUDITED FINANCIAL STATEMENTS. HOWEVER, SEPARATE FORM 990'S ARE FILED AND EACH ORGANIZATION HAS SEPARATE BOARD OF DIRECTORS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09321179
IRS990/TotalAssetsEOYAmt010450674
IRS990/TotalAssetsGrp/BOYAmt09321179
IRS990/TotalAssetsGrp/EOYAmt010450674
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0156346
IRS990/TotalFunctionalExpensesGrp/TotalAmt0156346
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021403
IRS990/TotalLiabilitiesEOYAmt023024
IRS990/TotalLiabilitiesGrp/BOYAmt021403
IRS990/TotalLiabilitiesGrp/EOYAmt023024
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09299776
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010427650
IRS990/TotalProgramServiceExpensesAmt0156346
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01284220
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01284220
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09321179
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010450674
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt06209
IRS990/TravelGrp/TotalAmt06209
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt09299776
IRS990/UnrestrictedNetAssetsGrp/EOYAmt010427650
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CF-LOWCOUNTRY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN COHN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE JIM AND MARGARET KRUM FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine20INC
ReturnHeader/Filer/BusinessNameControlTxt0JIMA
ReturnHeader/Filer/EIN0271777206
ReturnHeader/Filer/PhoneNum08436819100
ReturnHeader/Filer/USAddress/AddressLine104 NORTHRIDGE DRIVE SUITE A
ReturnHeader/Filer/USAddress/City0HILTON HEAD ISLAND
ReturnHeader/Filer/USAddress/State0SC
ReturnHeader/Filer/USAddress/ZIPCode029925
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Lucas & Associates CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO Box 15699
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Savannah
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode031416
ReturnHeader/PreparerPersonGrp/PhoneNum09127776936
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bradley A Lucas CPA
ReturnHeader/ReturnTs02014-10-15T06:14:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,450,674
Liabilities
$23,024
Net assets
$10,427,650
Revenue
$1,284,220
Expenses
$156,346
Net income
$1,127,874
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.16$11.8$0.13$0.26$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.40$10.9$0.08$0.50$0.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.8$0.40$10.4$0.42$0.51$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$0.39$12.7$3.16$0.49$2.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.25$10.1$0.20$0.48$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.5$0.19$10.3$0.45$0.49$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.22$10.4$0.94$0.87$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.04$10.3$1.08$0.16$0.92
2016Detailed filing. Detailed filing data is available for this year.$9.72$0.34$9.38$0.57$0.47$1.04
2015Detailed filing. Detailed filing data is available for this year.$10.4$0.02$10.4$0.15$0.17$0.01
2014Detailed filing. Detailed filing data is available for this year.$10.5$0.02$10.4$1.28$0.16$1.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.32$0.02$9.30$0.15