Civic Intelligence

Congaree Vista Guild

990 • Fiscal year 2015 • EIN 38-3715799

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 10, 2015

701 Gervais St Suite 150-118Columbia, SC 29201

(803) 269-5946

Siviq Scores

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

Liabilities / Assets

69th percentile

0.07x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.01x

Higher debt load relative to revenue than 53% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

84th percentile

$46,266

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

13th percentile

-25%

Faster asset growth than 13% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

10%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$35,809

Down $11,933 (-25%) from 2014

Net Assets

Down

$33,383

Down $13,803 (-29%) from 2014

Liabilities

Up

$2,426

Up $1,870 (+336%) from 2014

Revenue

Up

$369,450

Up $35,041 (+10%) from 2014

Expenses

Up

$383,253

Up $39,722 (+12%) from 2014

Net Income

Down

-$13,803

Down $4,681 (-51%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $103,726Liabilities 2011: $470Net Assets 2011: $103,2562011Assets 2012: $73,901Liabilities 2012: $2,287Net Assets 2012: $71,6142012Assets 2013: $57,101Liabilities 2013: $793Net Assets 2013: $56,3082013Assets 2014: $47,742Liabilities 2014: $556Net Assets 2014: $47,1862014Assets 2015: $35,809Liabilities 2015: $2,426Net Assets 2015: $33,3832015Assets 2016: $48,989Liabilities 2016: $305Net Assets 2016: $48,6842016Assets 2017: $72,704Liabilities 2017: $3,355Net Assets 2017: $69,3492017Assets 2018: $75,695Liabilities 2018: $8,763Net Assets 2018: $66,9322018Assets 2019: $133,737Liabilities 2019: $59,696Net Assets 2019: $74,0412019Assets 2020: $107,213Liabilities 2020: $52,626Net Assets 2020: $54,5872020Assets 2021: $92,997Liabilities 2021: $56,812Net Assets 2021: $36,1852021Assets 2022: $76,738Liabilities 2022: $9,956Net Assets 2022: $66,7822022Assets 2023: $241,691Liabilities 2023: $153,407Net Assets 2023: $88,2842023Assets 2024: $243,230Liabilities 2024: $182,545Net Assets 2024: $60,6852024Assets 2025: $168,958Liabilities 2025: $120,889Net Assets 2025: $48,0692025

Highlighted filing

2015

Assets$35,809
Liabilities$2,426
Net Assets$33,383

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $354,3342011Expenses 2012: $376,5132012Revenue 2013: $363,311Expenses 2013: $378,617Net Income 2013: -$15,3062013Revenue 2014: $334,409Expenses 2014: $343,531Net Income 2014: -$9,1222014Revenue 2015: $369,450Expenses 2015: $383,253Net Income 2015: -$13,8032015Revenue 2016: $401,180Expenses 2016: $385,879Net Income 2016: $15,3012016Revenue 2017: $423,961Expenses 2017: $403,296Net Income 2017: $20,6652017Revenue 2018: $425,348Expenses 2018: $427,765Net Income 2018: -$2,4172018Revenue 2019: $398,706Expenses 2019: $391,597Net Income 2019: $7,1092019Revenue 2020: $379,128Expenses 2020: $398,582Net Income 2020: -$19,4542020Revenue 2021: $374,823Expenses 2021: $393,225Net Income 2021: -$18,4022021Revenue 2022: $496,013Expenses 2022: $465,416Net Income 2022: $30,5972022Revenue 2023: $494,802Expenses 2023: $473,300Net Income 2023: $21,5022023Revenue 2024: $512,024Expenses 2024: $539,623Net Income 2024: -$27,5992024Revenue 2025: $581,300Expenses 2025: $593,916Net Income 2025: -$12,6162025

Highlighted filing

2015

Revenue$369,450
Expenses$383,253
Net Income-$13,803
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$369,450
Mission and Program Overview

Mission

To enhance the business vitality of the vista area of columbia, sc. This area is generally defined as the area between the state capital building and the congaree river. This area was in the past a declining warehouse district; now it is a vibrant part of the city.

The congaree vista guild is the advocate for columbia's historic congaree vista neighborhood. Our mission is to promote, develop and preserve the unique characteristics that make this area columbia's premier arts and entertainment district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,742$35,809▼ $1,933
Savings and Temporary Cash Investments$10,000$0▼ $10,000
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$47,742$35,809▼ $11,933
Liabilities
Accounts Payable and Accrued Expenses$556$2,426▲ $1,870
Total Liabilities$556$2,426▲ $1,870
Net Assets / Fund Balance
Unrestricted Net Assets$47,186$33,383▼ $13,803
Total Net Assets Fund Balance$47,186$33,383▼ $13,803
Total Liabilities and Net Assets / Fund Balance$47,742$35,809▼ $11,933

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,702$1,702
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah LewisPast Executive DirectorFT$46,266$46,266

Board Members and Trustees

NameTitle
Larry HembreePast President
Richard BurtsPresident
Cathy JansenVice President
Dale MarshallBoard Member
Fred DelkBoard Member
Guy JonesBoard Member
Hal StevensonBoard Member
Kelly BarbreyBoard Member
Lea CooperBoard Member
Merritt MchaffieBoard Member
Michael EvansBoard Member
Rick CohnBoard Member
Rosie CraigBoard Member
Stephan ChesleyBoard Member
Todd AvantBoard Member
Clark EllefsonMembers at Large
Darcy EarhardtSecretary
Rick RoweTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$363,254
Program Service Revenue
$6,173
Investment Income
$23
Other Revenue
$0
All Other Contributions
$142
Change in Net Assets
$-13,803
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$330,993
Salaries, Compensation, and Employee Benefits$52,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$63,692--$63,692
Current Officers, Directors, Trustees, and Key Employees$37,013$9,253-$46,266
Fees for Services Other$29,784--$29,784
Fees for Services Accounting$11,055$2,764-$13,819
Conferences and Meetings$4,968$1,242-$6,210
Occupancy$4,180$1,045-$5,225
Other Expenses$4,500--$4,500
Payroll Taxes$3,535$884-$4,419
All Other Expenses$3,105--$3,105
Office Expenses$2,354--$2,354
Other Employee Benefits$1,260$315-$1,575
Insurance$1,412--$1,412
Total Functional Expenses$367,750$15,503$0$383,253
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

Memberships are offered to businesses and individuals who are in the following classes: 1) own or operate a business located within the vista area (business members). 2) own a residence or live in the vista area (residential members). 3) businesses that are affiliated with the above (associate members). Members have no governance rights. The members have rights to benefits based on their membership class. All members have a right to attend monthly meetings where they are informed of actions of the board of directors and may ask questions regarding those actions. Other benefits are designed primarily to promote business activity. In general, they do not vote for directors or formally approve any actions of the board.

Form 990, Part VI, Section B, Line 11

The financial information contained in form 990 is provided to the board of directors on a monthly basis and reviewd during their regularly scheduled meeting. All other infomration in form 990 is provided by the executive director or from printed materials regarding the activiites of the congaree vista guild.

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

An interested person is a member of the board of directors or a committee of the board. An interested person with a potential conflict may make a presentation at the governing board or committee meeting and then shall leave while the remaining board members decide if a conflict exists. If a conflict of interest exists, the president or chair may appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due dilligence, the governing board shall determine whether the corporation can obtain, with reasonable efforts, a more advantageous transaction or arrangement that would not give rise to a conflict of interest.

Form 990, Part VI, Section B, Line 15

The executive director is the only compensated officer of the vista guild except for expense reimbursement pursuant to the bylaws. The governing board shall conduct periodic reviews to determine that compensation arrangements and benefits are reasonable based on competent survey information and the result of arms-length bargaining. When conducting the periodic reviews, the corporaiton may, but need not use, outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted in the best interests of the corporation. The executive director's compensation was part of a written employment agreement and was determined by current market rates.

Form 990, Part VI, Section C, Line 19

The bylaws, the conflict of interest policy, and the names of the members of the governing board of directors are posted on the website of the congaree vista guild and may be accesed by the public. Financial statements are prepared by the executive director on a monthly basis and are distributed to the board members at their monthly meeting. They are available to the public upon reasonable request.

Filing and Contact Details

Filer

Filer Name
Congaree Vista Guild
EIN
38-3715799
Phone
8032695946
Address
701 GERVAIS ST SUITE 150-118, COLUMBIA, SC 29201

Signing Officer

Name
Richard Burts
Title
President
Phone
8032695946
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Burts
Formed
2005
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
1
Volunteers
40

Preparer

Firm
SCHMOYER AND COMPANY LLC CPA'S
Address
PO BOX 11881, COLUMBIA, SC 29211-1188
Preparer
Chris J Controne CPA
Phone
8032542050
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

The vista clean & safe team removes debris and graffiti from sidewalks and alleyways, and solves other maintenance issues including landscaping, plantings and reporting of code and other violations/problems to the property city departments.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GovernmentGrantsAmt0345388
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0369450
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt01412
IRS990/InsuranceGrp/TotalAmt01412
IRS990/InvestmentIncomeGrp/ExclusionAmt023
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01702
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt01702
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt017724
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENHANCE THE BUSINESS VITALITY OF THE VISTA AREA OF COLUMBIA, SC. THIS AREA IS GENERALLY DEFINED AS THE AREA BETWEEN THE STATE CAPITAL BUILDING AND THE CONGAREE RIVER. THIS AREA WAS IN THE PAST A DECLINING WAREHOUSE DISTRICT; NOW IT IS A VIBRANT PART OF THE CITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt047186
IRS990/NetAssetsOrFundBalancesEOYAmt033383
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01045
IRS990/OccupancyGrp/ProgramServicesAmt04180
IRS990/OccupancyGrp/TotalAmt05225
IRS990/OfficeExpensesGrp/ProgramServicesAmt02354
IRS990/OfficeExpensesGrp/TotalAmt02354
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0315
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01260
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01575
IRS990/OtherExpensesGrp/Desc0PHYSICAL IMPROVEMENTS
IRS990/OtherExpensesGrp/Desc1MARKETING
IRS990/OtherExpensesGrp/Desc2EVENT SUPPLIES
IRS990/OtherExpensesGrp/Desc3WEBSITE DESIGN & HOSTIN
IRS990/OtherExpensesGrp/ProgramServicesAmt0162996
IRS990/OtherExpensesGrp/ProgramServicesAmt122496
IRS990/OtherExpensesGrp/ProgramServicesAmt215400
IRS990/OtherExpensesGrp/ProgramServicesAmt34500
IRS990/OtherExpensesGrp/TotalAmt0162996
IRS990/OtherExpensesGrp/TotalAmt122496
IRS990/OtherExpensesGrp/TotalAmt215400
IRS990/OtherExpensesGrp/TotalAmt34500
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0884
IRS990/PayrollTaxesGrp/ProgramServicesAmt03535
IRS990/PayrollTaxesGrp/TotalAmt04419
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RICHARD BURTS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561439
IRS990/ProgramServiceRevenueGrp/Desc0EVENT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06173
IRS990/ProgSrvcAccomActy2Grp/Desc0OUR HOSPITALITY TEAMS INCLUDE SAFETY GUIDES; A CLEANING CREW; A SHIFT MANAGER AND AN OPERATIONS SUPERVISOR. THEY ARE USED AS A COMPLIMENT TO CITY SERVICES INCLUDING THE COLUMBIA POLICE DEPARTMENT AND PUBLIC WORKS. THE DOWNTOWN SAFETY GUIDES CONSIST OF BIKE AND FOOT PATROLS DURING THE DAY AND INTO THE EVENING HOURS. THE GUIDES ARE CHARGED WITH GIVING PUBLIC ASSISTANCE AND DIRECTIONS AS WELL AS SHOWING A HIGHLY VISIBLE PRESENCE IN OUR CONGAREE VISTA DISTRICT. THE VISTA CLEAN & SAFE TEAM REMOVES DEBRIS AND GRAFFITI FROM SIDEWALKS AND ALLEYWAYS, AND SOLVES OTHER MAINTENANCE ISSUES INCLUDING LANDSCAPING, PLANTINGS AND REPORTING OF CODE AND OTHER VIOLATIONS/PROBLEMS TO THE PROPER CITY DEPARTMENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0146134
IRS990/ProgSrvcAccomActy3Grp/Desc0THE GUILD ORGANIZED AND FUNDED VISTA LIGHTS, AN ANNUAL EVENT WHICH TAKES PLACE THE THURSDAY BEFORE THANKSGIVING AND KICKS OFF THE HOLIDAY SHOPPING SEASON IN THE CONGAREE VISTA DISTRICT. TRI-STATE PRINT, TELEVISION, AND RADIO ADVERTISING DREW SHOPPERS TO THE DISTRICT WHERE THEY ENJOYED ENTERTAINMENT, HOLIDAY DECORATIONS, AND A FESTIVE ATMOSPHERE. NEARLY ALL VISTA MERCHANTS PARTICIPATED IN THIS EVENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt037632
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SUPPORT OF MEMBERS - MEMBERSHIP DUES WERE USED TO HOLD MONTHLY MEMBERSHIP MEETINGS WITH EDUCATIONAL & PROGRAM RELATED SPEAKERS TO SPONSOR COMMUNITY OUTREACH; TO SUBSIDIZE MEMBERSHIP-SPECIFIC DISCOUNTED ADVERTISING OPPORTUNITIES; TO INTRODUCE MEMBERS AND THEIR BUSINESS TO ORGANIZATIONS THROUGHOUT THE CITY; AND TO PROVIDE FOR OFFICE OPERATIONS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1THE CONGAREE VISTA GUILD ADVERTISED AND PROMOTED AN ANNUAL SPRING EVENT CALLED ARTISTA VISTA THAT FOCUSED ON THE GALLERIES AND ARTISTS LOCATED IN THE VISTA. THE EVENT BROUGHT PATRONS OF THE ARTS FROM ALL OVER THE SOUTHEAST INTO THE DISTRICT FOR TWO DAYS, WHICH LED TO IMMEDIATE SALES AND FACILITATED THE DEVELOPMENT OF NEW PATRONS AND LONG-TERM CLIENTS OF THE GALLERIES AND STUDIOS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2THE CONGAREE VISTA GUILD ADVERTISED AND PROMOTED A FALL EVENT CALLED VISTA NIGHTS THAT FOCUSES ON LIVE ENTERTAINMENT ON THE STREETS IN THE NEIGHBORHOOD DURING VISTA NIGHTS. THE CONGAREE VISTA GUILD OFFERED THIS EVENT TO OFFER LATER SHOPPING HOURS AT POPULAR GALLERIES & RETAILERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt00
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt132810
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt218933
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0264296
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0287455
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt070111
IRS990/PYRevenuesLessExpensesAmt0-9122
IRS990/PYSalariesCompEmpBnftPaidAmt056076
IRS990/PYTotalExpensesAmt0343531
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0334409
IRS990/ReconcilationRevenueExpnssAmt0-13803
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01702
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01702
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VISTA CLEAN & SAFE TEAM REMOVES DEBRIS AND GRAFFITI FROM SIDEWALKS AND ALLEYWAYS, AND SOLVES OTHER MAINTENANCE ISSUES INCLUDING LANDSCAPING, PLANTINGS AND REPORTING OF CODE AND OTHER VIOLATIONS/PROBLEMS TO THE PROPERTY CITY DEPARTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCIAL INFORMATION CONTAINED IN FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS ON A MONTHLY BASIS AND REVIEWD DURING THEIR REGULARLY SCHEDULED MEETING. ALL OTHER INFOMRATION IN FORM 990 IS PROVIDED BY THE EXECUTIVE DIRECTOR OR FROM PRINTED MATERIALS REGARDING THE ACTIVIITES OF THE CONGAREE VISTA GUILD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN INTERESTED PERSON IS A MEMBER OF THE BOARD OF DIRECTORS OR A COMMITTEE OF THE BOARD. AN INTERESTED PERSON WITH A POTENTIAL CONFLICT MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING AND THEN SHALL LEAVE WHILE THE REMAINING BOARD MEMBERS DECIDE IF A CONFLICT EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE PRESIDENT OR CHAIR MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILLIGENCE, THE GOVERNING BOARD SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN, WITH REASONABLE EFFORTS, A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR IS THE ONLY COMPENSATED OFFICER OF THE VISTA GUILD EXCEPT FOR EXPENSE REIMBURSEMENT PURSUANT TO THE BYLAWS. THE GOVERNING BOARD SHALL CONDUCT PERIODIC REVIEWS TO DETERMINE THAT COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARMS-LENGTH BARGAINING. WHEN CONDUCTING THE PERIODIC REVIEWS, THE CORPORAITON MAY, BUT NEED NOT USE, OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED IN THE BEST INTERESTS OF THE CORPORATION. THE EXECUTIVE DIRECTOR'S COMPENSATION WAS PART OF A WRITTEN EMPLOYMENT AGREEMENT AND WAS DETERMINED BY CURRENT MARKET RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BYLAWS, THE CONFLICT OF INTEREST POLICY, AND THE NAMES OF THE MEMBERS OF THE GOVERNING BOARD OF DIRECTORS ARE POSTED ON THE WEBSITE OF THE CONGAREE VISTA GUILD AND MAY BE ACCESED BY THE PUBLIC. FINANCIAL STATEMENTS ARE PREPARED BY THE EXECUTIVE DIRECTOR ON A MONTHLY BASIS AND ARE DISTRIBUTED TO THE BOARD MEMBERS AT THEIR MONTHLY MEETING. THEY ARE AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt047742
IRS990/TotalAssetsEOYAmt035809
IRS990/TotalAssetsGrp/BOYAmt047742
IRS990/TotalAssetsGrp/EOYAmt035809
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0363254
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015503
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0367750
IRS990/TotalFunctionalExpensesGrp/TotalAmt0383253
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0556
IRS990/TotalLiabilitiesEOYAmt02426
IRS990/TotalLiabilitiesGrp/BOYAmt0556
IRS990/TotalLiabilitiesGrp/EOYAmt02426
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt047186
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt033383
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt051743
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0367750
IRS990/TotalProgramServiceRevenueAmt06173
IRS990/TotalReportableCompFromOrgAmt046266
IRS990/TotalRevenueGrp/ExclusionAmt023
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06173
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0369450
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt047742
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt035809
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt047186

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.21$0.48$5.81$5.94$0.13
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$1.83$0.61$5.12$5.40$0.28
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$1.53$0.88$4.95$4.73$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.10$0.67$4.96$4.65$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.57$0.36$3.75$3.93$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.53$0.55$3.79$3.99$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.60$0.74$3.99$3.92$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.09$0.67$4.25$4.28$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.03$0.69$4.24$4.03$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.00$0.49$4.01$3.86$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.33$3.69$3.83$0.14
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.48$0.01$0.47$3.34$3.44$0.09
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.57$0.01$0.56$3.63$3.79$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.02$0.72$3.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.03$3.54