Civic Intelligence

Dorothy Day Soup Kitchen

EIN 45-3011993 • 501(c)3 • Rock Hill, SC

Profile

To provide a safe, comfortable place and a free hot meal whomever walks through the door.

Po Box 8045Rock Hill, SC 29732

www.dorothydaysoupkitchen.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

7.8%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

51st percentile

3.8%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$500,729

Up $18,299 (+3.8%) from 2023

Liabilities

Down

$649

Down $918 (-59%) from 2023

Net Assets

Up

$500,080

Up $19,217 (+4.0%) from 2023

Revenue

Down

$246,671

Down $40,290 (-14%) from 2023

Expenses

Up

$227,454

Up $14,141 (+6.6%) from 2023

Net Income

Down

$19,217

Down $54,431 (-74%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2015: $107,788Liabilities 2015: $02015Assets 2016: $126,810Liabilities 2016: $02016Assets 2017: $156,852Liabilities 2017: $0Net Assets 2017: $156,8522017Assets 2018: $187,922Liabilities 2018: $207Net Assets 2018: $187,7152018Assets 2019: $208,801Liabilities 2019: $0Net Assets 2019: $208,8012019Assets 2020: $290,863Liabilities 2020: $0Net Assets 2020: $290,8632020Assets 2021: $351,163Liabilities 2021: $261Net Assets 2021: $350,9022021Assets 2022: $419,771Liabilities 2022: $12,556Net Assets 2022: $407,2152022Assets 2023: $482,430Liabilities 2023: $1,567Net Assets 2023: $480,8632023Assets 2024: $500,729Liabilities 2024: $649Net Assets 2024: $500,0802024

Highlighted filing

2024

Assets$500,729
Liabilities$649
Net Assets$500,080

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2015: $147,597Expenses 2015: $39,809Net Income 2015: $107,7882015Revenue 2016: $58,612Expenses 2016: $50,878Net Income 2016: $7,7342016Revenue 2017: $91,661Expenses 2017: $60,194Net Income 2017: $31,4672017Revenue 2018: $102,282Expenses 2018: $71,419Net Income 2018: $30,8632018Revenue 2019: $135,517Expenses 2019: $114,431Net Income 2019: $21,0862019Revenue 2020: $208,252Expenses 2020: $126,190Net Income 2020: $82,0622020Revenue 2021: $195,409Expenses 2021: $135,370Net Income 2021: $60,0392021Revenue 2022: $257,526Expenses 2022: $201,212Net Income 2022: $56,3142022Revenue 2023: $286,961Expenses 2023: $213,313Net Income 2023: $73,6482023Revenue 2024: $246,671Expenses 2024: $227,454Net Income 2024: $19,2172024

Highlighted filing

2024

Revenue$246,671
Expenses$227,454
Net Income$19,217

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$247,551
Mission and Program Overview

Mission

To feed the hungry for no fee

To provide a safe and comfortable place to obtain a hot and hardy lunch served 6 days a week to the guests who come to the kitchen; no questions asked. When available, fruits, vegetables and snacks are given to those who wish to take them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$363,712$414,125▲ $50,413
Cash and Non-Interest-Bearing Accounts$118,718$71,632▼ $47,086
Land, Buildings, and Equipment, Net$0$14,227▲ $14,227
Prepaid Expenses and Deferred Charges-$745-
Total Assets$482,430$500,729▲ $18,299
Liabilities
Accounts Payable and Accrued Expenses$1,567$649▼ $918
Total Liabilities$1,567$649▼ $918
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$480,863$500,080▲ $19,217
Total Net Assets Fund Balance$480,863$500,080▲ $19,217
Total Liabilities and Net Assets / Fund Balance$482,430$500,729▲ $18,299

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,227$1,581$15,808
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christopher MillerBoard Chair
Andrew ClintonVice Chair
Bradley KoppDirector
Catherine SullivanDirector
Charlene ControneDirector
Harry HiersDirector
Kate FergusonDirector
Wes TuttleDirector
Daniel RodgersSecretary
Joanne FocklerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,057
Program Service Revenue
$0
Investment Income
$15,470
Other Revenue
$31,144
All Other Contributions
$200,057
Change in Net Assets
$19,217

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory12$80,90147589 lbs * $1.70
Total Noncash Contributions12$80,901-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$117,026
Other Expenses$110,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$74,513$7,434-$81,947
Other Salaries and Wages$28,184--$28,184
Occupancy$13,837--$13,837
Payroll Taxes$6,326$569-$6,895
Fees for Services Accounting-$3,385-$3,385
Depreciation Depletion$1,581--$1,581
Office Expenses-$1,553-$1,553
Insurance$795$700-$1,495
Advertising$393--$393
Other Expenses$178$369-$178
Total Functional Expenses$211,944$15,510$0$227,454
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,024
Fundraising Direct Expenses$880
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit Golf Tournament$32,024$32,024$880$31,144
Total Events$32,024$32,024$880$31,144
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 B, line 11B

The Board was provided a copy of the return and given the opportunity to provide input before the return was filed.

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

Board members sign the policy annually and each year the board reviews the policy and is asked to report conflicts as they arise during the year.

Form 990, Part VI, Section C, line 19

The organization's governing documents, policies, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Dorothy Day Soup Kitchen
EIN
45-3011993
Phone
8034176004
Address
Po Box 8045, Rock Hill, SC 29732

Signing Officer

Name
Joanne Fockler
Title
Treasurer
Phone
8034176004
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne Fockler
Formed
2015
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
205

Preparer

Firm
BNA CPAs & Advisors
Address
596 Herrons Ferry Rd 5th Floor, Rock Hill, SC 29730
Preparer
Bernard N Ackerman CPA
Phone
8033668371
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Soup Kitchen has received a determination letter from the Internal Revenue Service (IRS) indicating it is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and is subject to federal income tax only on unrelated business income. Management has determined that the Soup Kitchen has no current obligations for unrelated business income tax. Accordingly, no provisions for federal and state income taxes are required. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Soup Kitchen and to recognize a tax liability (or asset) if the Soup Kitchen has taken an uncertain position that more than likely than not would not be substantiated upon examination by the IRS. Management has analyzed the tax positions taken by the Soup Kitchen, and has concluded that as of December 31, 2023 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Soup Kitchen is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for fiscal years prior to 2022.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015470
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt010481
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0299
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0654
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01231
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt028135
IRS990ScheduleA/InvestmentIncomeCYPct00.02100
IRS990ScheduleA/InvestmentIncomePYPct00.01160
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97900
IRS990ScheduleA/PublicSupportPY509Pct00.98840
IRS990ScheduleA/PublicSupportTotal509Amt01310612
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0232082
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0282169
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0262156
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0323002
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0211203
IRS990ScheduleA/Total509Grp/TotalAmt01310612
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0247552
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0292650
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0262455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0323656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0212434
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01338747
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/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014227
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01581
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015808
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Soup Kitchen has received a determination letter from the Internal Revenue Service (IRS) indicating it is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and is subject to federal income tax only on unrelated business income. Management has determined that the Soup Kitchen has no current obligations for unrelated business income tax. Accordingly, no provisions for federal and state income taxes are required. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Soup Kitchen and to recognize a tax liability (or asset) if the Soup Kitchen has taken an uncertain position that more than likely than not would not be substantiated upon examination by the IRS. Management has analyzed the tax positions taken by the Soup Kitchen, and has concluded that as of December 31, 2023 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Soup Kitchen is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for fiscal years prior to 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0880
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Benefit Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032024
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032024
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0880
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0880
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt012
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt047589 lbs * $1.70
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt080901
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board was provided a copy of the return and given the opportunity to provide input before the return was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members sign the policy annually and each year the board reviews the policy and is asked to report conflicts as they arise during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's governing documents, policies, and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0482430
IRS990/TotalAssetsGrp/EOYAmt0500729
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0200057
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015510
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0211944
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227454
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0649
IRS990/TotalLiabilitiesGrp/BOYAmt01567
IRS990/TotalLiabilitiesGrp/EOYAmt0649
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0480863
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0500080
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0211944
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt031144
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015470
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0246671
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0205
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0482430
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0500729
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0Po Box 8045
IRS990/USAddress/CityNm0Rock Hill
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029732
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.dorothydaysoupkitchen.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Joanne Fockler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08034176004
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Dorothy Day Soup Kitchen
ReturnHeader/Filer/BusinessNameControlTxt0DORO

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