Civic Intelligence

Pcsc Foundation

990 • Fiscal year 2020 • EIN 37-1566967

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

2817 Ashland RoadColumbia, SC 29210

(803) 772-5885

Siviq Scores

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

Liabilities / Assets

18th percentile

0.03x

Higher debt load relative to assets than 18% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

51st percentile

0.36x

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

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

96th percentile

76%

Higher net margin than 96% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

70th percentile

16%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-10%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$32,860,549

Up $4,479,988 (+16%) from 2019

Net Assets

Up

$31,907,519

Up $4,507,731 (+16%) from 2019

Liabilities

Down

$953,030

Down $27,743 (-2.8%) from 2019

Revenue

Down

$2,652,518

Down $307,947 (-10%) from 2019

Expenses

Down

$647,624

Down $1,188,803 (-65%) from 2019

Net Income

Up

$2,004,894

Up $880,856 (+78%) from 2019

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0-$10MAssets 2010: $19,605,699Liabilities 2010: $11,412Net Assets 2010: $19,594,2872010Assets 2011: $20,015,049Liabilities 2011: $5,229Net Assets 2011: $20,009,8202011Assets 2012: $20,727,164Liabilities 2012: $14,950Net Assets 2012: $20,712,2142012Assets 2013: $22,178,126Liabilities 2013: $1,395Net Assets 2013: $22,176,7312013Assets 2014: $23,029,013Liabilities 2014: $291Net Assets 2014: $23,028,7222014Assets 2015: $22,385,038Liabilities 2015: $91,492Net Assets 2015: $22,293,5462015Assets 2016: $22,254,298Liabilities 2016: $200,764Net Assets 2016: $22,053,5342016Assets 2017: $24,641,846Liabilities 2017: $406,691Net Assets 2017: $24,235,1552017Assets 2018: $23,244,358Liabilities 2018: $8,680Net Assets 2018: $23,235,6782018Assets 2019: $28,380,561Liabilities 2019: $980,773Net Assets 2019: $27,399,7882019Assets 2020: $32,860,549Liabilities 2020: $953,030Net Assets 2020: $31,907,5192020Assets 2021: $37,342,709Liabilities 2021: $2,935,183Net Assets 2021: $34,407,5262021Assets 2022: $33,542,546Liabilities 2022: $4,715,619Net Assets 2022: $28,826,9272022Assets 2023: $33,391,930Liabilities 2023: $1,655,604Net Assets 2023: $31,736,3262023Assets 2024: $36,495,999Liabilities 2024: -$895,973Net Assets 2024: $37,391,9722024

Highlighted filing

2020

Assets$32,860,549
Liabilities$953,030
Net Assets$31,907,519

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $984,4622010Revenue 2011: $3,658,198Expenses 2011: $914,144Net Income 2011: $2,744,0542011Expenses 2012: $1,089,9182012Revenue 2013: $1,354,503Expenses 2013: $1,155,489Net Income 2013: $199,0142013Revenue 2014: $2,739,602Expenses 2014: $1,368,279Net Income 2014: $1,371,3232014Revenue 2015: $2,856,428Expenses 2015: $2,770,090Net Income 2015: $86,3382015Revenue 2016: $2,318,933Expenses 2016: $2,190,757Net Income 2016: $128,1762016Revenue 2017: $2,286,209Expenses 2017: $1,529,957Net Income 2017: $756,2522017Revenue 2018: $3,868,755Expenses 2018: $1,749,993Net Income 2018: $2,118,7622018Revenue 2019: $2,960,465Expenses 2019: $1,836,427Net Income 2019: $1,124,0382019Revenue 2020: $2,652,518Expenses 2020: $647,624Net Income 2020: $2,004,8942020Revenue 2021: $2,914,321Expenses 2021: $2,275,382Net Income 2021: $638,9392021Revenue 2022: $1,978,105Expenses 2022: $1,513,853Net Income 2022: $464,2522022Revenue 2023: $1,473,242Expenses 2023: $1,683,149Net Income 2023: -$209,9072023Revenue 2024: $3,768,833Expenses 2024: $540,479Net Income 2024: $3,228,3542024

Highlighted filing

2020

Revenue$2,652,518
Expenses$647,624
Net Income$2,004,894
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$2,652,518
Mission and Program Overview

Mission

Provide assistance to the retirement communities and health facilities owned, operated, or managed by presbyterian communities of south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$18,132,209$21,177,578▲ $3,045,369
Cash and Non-Interest-Bearing Accounts$4,521,127$5,363,947▲ $842,820
Total Assets$28,380,561$32,860,549▲ $4,479,988
Other Assets Total$5,727,225$6,319,024▲ $591,799
Liabilities
Other Liabilities$977,042$952,780▼ $24,262
Accounts Payable and Accrued Expenses$3,731$250▼ $3,481
Total Liabilities$980,773$953,030▼ $27,743
Net Assets / Fund Balance
Net Assets With Donor Restrictions$17,085,909$18,477,390▲ $1,391,481
Net Assets Without Donor Restrictions$10,313,879$13,430,129▲ $3,116,250
Total Net Assets Fund Balance$27,399,788$31,907,519▲ $4,507,731
Total Liabilities and Net Assets / Fund Balance$28,380,561$32,860,549▲ $4,479,988

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$6,319,024--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$14,435,738$804,457▲ $647,624-$15,240,195
2019$14,354,512$81,226▲ $651,540-$14,435,738
2018$14,266,124$88,388▲ $620,000-$14,354,512
2017$13,952,693$313,431▲ $620,000-$14,266,124
2016$13,830,405$122,288▲ $620,000-$13,952,693
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark ClaryDirector
Martha CastoDirector
Rev Dr J Eric SkidmoreDirector
William F HalliganDirector
Robin L GormanDirector/secretary
Katherine R LigonExecutive Director
Rev Dr L Franklin Fant JrExecutive Director
W Chad MelvenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,396,034
Program Service Revenue
$0
Investment Income
$1,256,484
Other Revenue
$0
All Other Contributions
$1,396,034
Change in Net Assets
$2,004,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$647,624
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$647,624--$647,624
Total Functional Expenses$647,624$0$0$647,624
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Presbyterian Communities of ScColumbia, SC501(c)(3)Support for Residents in Need of Financial Assistance$647,624
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due To/from Pcsc$952,780
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
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, Section A, Line 6

The organization's sole member is the presbyterian home of south carolina.

Form 990, Part VI, Section A, Line 7A

An election of all directors by the presbyterian home of south carolina shall be held at each annual meeting.

Form 990, Part VI, Section B, Line 11B

The full board reviews form 990 with managment prior to filing. A copy of the return is provided to the entire board.

Form 990, Part VI, Section B, Line 12C

Written conflict of interest is placed on the agenda at each board meeting and trustees are required to declare conflict of any issue that arises. Should a conflict of interest exist, the board member is required to recuse him/herself from voting.

Form 990, Part VI, Section B, Line 15A

A conflict free board, relying on comparable salary information from similar organizations in the same geographic location, voted on compensation adjustments in 2013 for the following positions: ceo, cfo, and coo.

Form 990, Part VI, Section C, Line 18

The organization's form 990 is available upon request from the administrative office. Additionally, recent form 990 filings can be found at guidestar.org.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request from the administrative office.

Filing and Contact Details

Filer

Filer Name
Pcsc Foundation
EIN
37-1566967
Phone
8037725885
Address
2817 ASHLAND ROAD, COLUMBIA, SC 29210

Signing Officer

Name
W Chad Melven
Title
CFO
Phone
8037725885
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
L Franklin Fant
Formed
2008
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Dixon Hughes Goodman Llp
Address
500 RIDGEFIELD COURT, ASHEVILLE, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of beneficial interest 591,798.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The organization's endowments consist of funds established for a variety of purposes and providing assistance to residents.

PART X, LINE 2:

Presbyterian communities of south carolina, pcsc foundation, laurel crest retirement community, and laurel crest foundation are tax-exempt under internal revenue code section 501(c)(3) and, accordingly, no provision for income tax is recorded in the accompanying consolidated financial statements. Presbyterian properties, llc's taxable income or loss is allocated to the members in accordance with the operating agreement and is reflected in their income taxes; accordingly, the accompanying consolidated financial statements do not reflect a provision or liability for federal and state income taxes. The organization has determined that it does not have any material unrecognized tax benefits or obligations as of december 31, 2020.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0570373677
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0647624
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0647624
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.25300
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0647624
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt014435738
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0804457
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt015240195
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0647624
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0651540
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt014354512
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt081226
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt014435738
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0651540
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0620000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt014266124
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt088388
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt014354512
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0620000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0620000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt013952693
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0313431
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt014266124
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0620000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0620000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt013830405
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0122288
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt013952693
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0620000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06319024
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TRUSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0952780
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO/FROM PCSC
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.74700
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES AND PROVIDING ASSISTANCE TO RESIDENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA, PCSC FOUNDATION, LAUREL CREST RETIREMENT COMMUNITY, AND LAUREL CREST FOUNDATION ARE TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND, ACCORDINGLY, NO PROVISION FOR INCOME TAX IS RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. PRESBYTERIAN PROPERTIES, LLC'S TAXABLE INCOME OR LOSS IS ALLOCATED TO THE MEMBERS IN ACCORDANCE WITH THE OPERATING AGREEMENT AND IS REFLECTED IN THEIR INCOME TAXES; ACCORDINGLY, THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06319024
IRS990ScheduleD/TotalLiabilityAmt0952780
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0647624
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT FOR RESIDENTS IN NEED OF FINANCIAL ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PRESBYTERIAN COMMUNITIES OF SC
IRS990ScheduleI/RecipientTable/RecipientEIN0570373677
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02817 ASHLAND ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029210
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0215633
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1208774
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2170173
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt011021
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt111062
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt28508
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt08252
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt14122
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt03044
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt111346
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0REV DR L FRANKLIN FANT JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KATHERINE R LIGON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2W CHAD MELVEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0237950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1235304
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2178681
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S SOLE MEMBER IS THE PRESBYTERIAN HOME OF SOUTH CAROLINA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ELECTION OF ALL DIRECTORS BY THE PRESBYTERIAN HOME OF SOUTH CAROLINA SHALL BE HELD AT EACH ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FULL BOARD REVIEWS FORM 990 WITH MANAGMENT PRIOR TO FILING. A COPY OF THE RETURN IS PROVIDED TO THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WRITTEN CONFLICT OF INTEREST IS PLACED ON THE AGENDA AT EACH BOARD MEETING AND TRUSTEES ARE REQUIRED TO DECLARE CONFLICT OF ANY ISSUE THAT ARISES. SHOULD A CONFLICT OF INTEREST EXIST, THE BOARD MEMBER IS REQUIRED TO RECUSE HIM/HERSELF FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A CONFLICT FREE BOARD, RELYING ON COMPARABLE SALARY INFORMATION FROM SIMILAR ORGANIZATIONS IN THE SAME GEOGRAPHIC LOCATION, VOTED ON COMPENSATION ADJUSTMENTS IN 2013 FOR THE FOLLOWING POSITIONS: CEO, CFO, AND COO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST FROM THE ADMINISTRATIVE OFFICE. ADDITIONALLY, RECENT FORM 990 FILINGS CAN BE FOUND AT GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FROM THE ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN VALUE OF BENEFICIAL INTEREST 591,798.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0PRESBYTERIAN HOME OF SOUTH CAROLINA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1PRESBYTERIAN HOME OF SOUTH CAROLINA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LAUREL CREST RETIREMENT COMMUNITY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$36.5$0.90$37.4$3.77$0.54$3.23
2023Detailed filing. Detailed filing data is available for this year.$33.4$1.66$31.7$1.47$1.68$0.21
2022Detailed filing. Detailed filing data is available for this year.$33.5$4.72$28.8$1.98$1.51$0.46
2021Detailed filing. Detailed filing data is available for this year.$37.3$2.94$34.4$2.91$2.28$0.64
2020Detailed filing. Detailed filing data is available for this year.$32.9$0.95$31.9$2.65$0.65$2.00
2019Detailed filing. Detailed filing data is available for this year.$28.4$0.98$27.4$2.96$1.84$1.12
2018Detailed filing. Detailed filing data is available for this year.$23.2$0.01$23.2$3.87$1.75$2.12
2017Detailed filing. Detailed filing data is available for this year.$24.6$0.41$24.2$2.29$1.53$0.76
2016Detailed filing. Detailed filing data is available for this year.$22.3$0.20$22.1$2.32$2.19$0.13
2015Summary only. Only limited summary data is available for this year.$22.4$0.09$22.3$2.86$2.77$0.09
2014Detailed filing. Detailed filing data is available for this year.$23.0$0.00$23.0$2.74$1.37$1.37
2013Detailed filing. Detailed filing data is available for this year.$22.2$0.00$22.2$1.35$1.16$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$0.01$20.7$1.09
2011Summary only. Only limited summary data is available for this year.$20.0$0.01$20.0$3.66$0.91$2.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.6$0.01$19.6$0.98