Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
990 • Fiscal year 2021 • EIN 45-3940167
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
37th percentile
Higher debt load relative to revenue than 37% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
95th percentile
Faster revenue growth than 95% of similar nonprofits.
Assets
Up$456,484
Up $217,912 (+91%) from 2020
Net Assets
Up$409,532
Up $551,580 (+388%) from 2020
Liabilities
Down$46,952
Down $333,668 (-88%) from 2020
Revenue
Up$1,236,716
Up $870,383 (+238%) from 2020
Expenses
Down$682,908
Down $49,060 (-6.7%) from 2020
Net Income
Up$553,808
Up $919,443 (+251%) from 2020
This corporation is dedicated to creating a better five points neighborhood district, which is located in the heart of columbia, sc. The purpose is to help with beautification projects, area sustainablitiy, zero waste endeavors, and to make contributions to assist with the many operations of the area's hard working and effective non-profit organizations and neighborhood groups and associations who are also dedicated to the improvement of the five points neighborhood.
This corporation is dedicated to creating a better five points neighborhood district, which is located in the heart of columbia, sc. The purpose is to help with beautification projects, area sustainablitiy, zero waste endeavors, and to make contributions to assist with the many operations of the area's hard working and effective non-profit organizations, and neighborhood groups and associations who are also dedicated to the improvement of the five points neighborhood.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $166,642 | $256,519 | ▲ $89,877 |
| Cash and Non-Interest-Bearing Accounts | $51,846 | $191,240 | ▲ $139,394 |
| Prepaid Expenses and Deferred Charges | $10,000 | - | - |
| Land, Buildings, and Equipment, Net | $10,084 | $7,675 | ▼ $2,409 |
| Total Assets | $238,572 | $456,484 | ▲ $217,912 |
| Other Assets Total | - | $1,050 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $103,211 | - | - |
| Deferred Revenue | $45,500 | $45,500 | → $0 |
| Other Liabilities | $231,909 | $1,452 | ▼ $230,457 |
| Total Liabilities | $380,620 | $46,952 | ▼ $333,668 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-142,048 | $409,532 | ▲ $551,580 |
| Total Net Assets Fund Balance | $-142,048 | $409,532 | ▲ $551,580 |
| Total Liabilities and Net Assets / Fund Balance | $238,572 | $456,484 | ▲ $217,912 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $7,675 | $18,773 | $26,448 |
| Name | Title |
|---|---|
| Steve Cook | President |
| Sean Mccrossin | Board Member |
| Stephanie Benjamin | Board Member |
| Steve Taneyhill | Board Member |
| Sue Hamilton | Board Member |
| Trae Judy | Board Member |
| Tzima Brown | Board Member |
| Katy Renfroe | Association |
| Andy Marion | At-large Mem |
| Bob Thompson | At-large Mem |
| Merritt Mcneely | At-large Mem |
| Richard Burts | Co-treasurer |
| Tim Smith | Past Preside |
| Kelly Tabor | Secretary |
| Randy Dennis | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $528,793 |
| Salaries, Compensation, and Employee Benefits | $154,115 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $143,129 | - | $143,129 |
| Occupancy | $26,257 | - | - | $26,257 |
| Fees for Services Other | $23,160 | $1,827 | - | $24,987 |
| Advertising | $16,456 | - | - | $16,456 |
| Insurance | - | $12,089 | - | $12,089 |
| Fees for Services Legal | - | $11,521 | - | $11,521 |
| Payroll Taxes | - | $10,986 | - | $10,986 |
| Office Expenses | $4,319 | - | - | $4,319 |
| All Other Expenses | $933 | $1,214 | - | $2,147 |
| Other Expenses | $422,384 | $1,592 | - | $1,592 |
| Depreciation Depletion | $798 | - | - | $798 |
| Total Functional Expenses | $494,307 | $188,601 | $0 | $682,908 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $685,136 |
| Expenses per Audited Statements | $682,908 |
| Total Expenses per Form 990 | $682,908 |
| Expenses Not Reported on Form 990 | $2,228 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Credit Card Payable | $1,452 |
“See five points association (57-0780971). See also schedule r attached.”
“Copies of governing documents are available at association, inc. Offices and are available for review upon request.”
“The tax return is reviewed by the treasurer, president, immediate past president, a member of the finance committee, the association manager and the organization's bookkeeper.”
“Available upon request at association, inc. Offices.”
“This corporation is dedicated to creating a better five points neighborhood district, which is located in the heart of columbia, sc. The purpose is to help with beautification projects, area sustainablitiy, zero waste endeavors, and to make contributions to assist with the many operations of the area's hard working and effective non-profit organizations, and neighborhood groups and associations who are also dedicated to the improvement of the five points neighborhood.”
“Book / tax depreciation difference -2,228”
“Book / tax depreciation difference 2,228”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 103211 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 166642 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 256519 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THIS CORPORATION IS DEDICATED TO CREATING A BETTER FIVE POINTS NEIGHBORHOOD DISTRICT, WHICH IS LOCATED IN THE HEART OF COLUMBIA, SC. THE PURPOSE IS TO HELP WITH BEAUTIFICATION PROJECTS, AREA SUSTAINABLITIY, ZERO WASTE ENDEAVORS, AND TO MAKE CONTRIBUTIONS TO ASSIST WITH THE MANY OPERATIONS OF THE AREA'S HARD WORKING AND EFFECTIVE NON-PROFIT ORGANIZATIONS, AND NEIGHBORHOOD GROUPS AND ASSOCIATIONS WHO ARE ALSO DEDICATED TO THE IMPROVEMENT OF THE FIVE POINTS NEIGHBORHOOD. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 16456 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 16456 |
| IRS990/AllOtherContributionsAmt | 0 | 621617 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1214 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 933 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2147 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FIVE POINTS ASSOCIATION INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8037487373 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 532 CONGAREE AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29205 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 51846 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 191240 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1212452 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -213 |
| IRS990/CYOtherExpensesAmt | 0 | 528793 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24477 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 553808 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 154115 |
| IRS990/CYTotalExpensesAmt | 0 | 682908 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1236716 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 45500 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 45500 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 798 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 798 |
| IRS990/Desc | 0 | CONTRIBUTIONS TO ASSIST WITH THE OPERATION OF FIVE POINTS AREA NON-PROFITS, NEIGHBORHOOD GROUPS AND ASSOCIATIONS WHO ARE DEDICATED TO THE IMPROVEMENT OF THE FIVE POINTS DISTRICT IN COLUMBIA, SC. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 438840 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 11521 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11521 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1827 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 23160 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 24987 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEPHANIE BENJAMIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TZIMA BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RICHARD BURTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVE COOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RANDY DENNIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SUE HAMILTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TRAE JUDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANDY MARION |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SEAN MCCROSSIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MERRITT MCNEELY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TIM SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | STEVE TANEYHILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | BOB THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | KATY RENFROE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | KELLY TABOR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CO-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | AT-LARGE MEM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | AT-LARGE MEM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | AT-LARGE MEM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | ASSOCIATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -213 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GovernmentGrantsAmt | 0 | 590835 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1236929 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12089 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12089 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18773 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10084 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7675 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 26448 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 213 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THIS CORPORATION IS DEDICATED TO CREATING A BETTER FIVE POINTS NEIGHBORHOOD DISTRICT, WHICH IS LOCATED IN THE HEART OF COLUMBIA, SC. THE PURPOSE IS TO HELP WITH BEAUTIFICATION PROJECTS, AREA SUSTAINABLITIY, ZERO WASTE ENDEAVORS, AND TO MAKE CONTRIBUTIONS TO ASSIST WITH THE MANY OPERATIONS OF THE AREA'S HARD WORKING AND EFFECTIVE NON-PROFIT ORGANIZATIONS, AND NEIGHBORHOOD GROUPS AND ASSOCIATIONS WHO ARE ALSO DEDICATED TO THE IMPROVEMENT OF THE FIVE POINTS NEIGHBORHOOD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NameChangeInd | 0 | X |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -142048 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 409532 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -213 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -213 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -142048 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 409532 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 26257 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 26257 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4319 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4319 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1050 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -2228 |
| IRS990/OtherExpensesGrp/Desc | 0 | BEAUTIFICATION EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES & TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | INTERNET EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3318 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2925 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1592 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 422384 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 422384 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3318 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2925 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1592 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 231909 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1452 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 143129 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 143129 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10986 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10986 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10000 |
| IRS990/PrincipalOfficerNm | 0 | STEVE COOK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711130 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711130 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OTHER INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EVENT INCOME/ FESTIVALS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23727 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 23727 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 750 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ORGANIZATION OF SPECIFIC EVENTS AND COLLABORATIVE MARKETING CAMPAIGNS TO INCREASE AWARENESS AND VISABILITY OF THE FIVE POINTS AREA IN COLUMBIA, SC. EVENTS INCLUDE THE ANNUAL ST. PATRICK'S DAY CELEBRATION, JERRYFEST, HOLIDAY AND SHOPPING PROMOTIONS. MANAGEMENT FEE AND REIMBURSEMENT OF EXPENSES ARE PAID TO RELATED ORGANIZATION: FIVE POINTS ASSOCIATION (57-0780971) |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | -365635 |
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| IRS990/PYTotalExpensesAmt | 0 | 731968 |
| IRS990/PYTotalRevenueAmt | 0 | 366333 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 178504 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 646999 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2532060 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 766046 |
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| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
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| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2228 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 18773 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 26448 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1452 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1236716 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 2,228 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 7675 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 682908 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1452 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1236716 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1236716 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 685136 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THIS CORPORATION IS DEDICATED TO CREATING A BETTER FIVE POINTS NEIGHBORHOOD DISTRICT, WHICH IS LOCATED IN THE HEART OF COLUMBIA, SC. THE PURPOSE IS TO HELP WITH BEAUTIFICATION PROJECTS, AREA SUSTAINABLITIY, ZERO WASTE ENDEAVORS, AND TO MAKE CONTRIBUTIONS TO ASSIST WITH THE MANY OPERATIONS OF THE AREA'S HARD WORKING AND EFFECTIVE NON-PROFIT ORGANIZATIONS, AND NEIGHBORHOOD GROUPS AND ASSOCIATIONS WHO ARE ALSO DEDICATED TO THE IMPROVEMENT OF THE FIVE POINTS NEIGHBORHOOD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SEE FIVE POINTS ASSOCIATION (57-0780971). SEE ALSO SCHEDULE R ATTACHED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE AT ASSOCIATION, INC. OFFICES AND ARE AVAILABLE FOR REVIEW UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TAX RETURN IS REVIEWED BY THE TREASURER, PRESIDENT, IMMEDIATE PAST PRESIDENT, A MEMBER OF THE FINANCE COMMITTEE, THE ASSOCIATION MANAGER AND THE ORGANIZATION'S BOOKKEEPER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AVAILABLE UPON REQUEST AT ASSOCIATION, INC. OFFICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE -2,228 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 10B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 456484 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 238572 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 456484 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1212452 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 188601 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 494307 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 682908 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 380620 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 46952 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 380620 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 46952 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -142048 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 409532 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 24477 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 238572 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 456484 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 751 SALUDA AVE |
| IRS990/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29205 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FIVEPOINTSFOUNDATION.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-03-31 18:45:55Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KATY RENFROE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ASSOCIATION MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8037487373 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-12-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FIVE POINTS ASSOCIATION INC |
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Displayed year
2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.