Civic Intelligence

Five Points Association Inc

990 • Fiscal year 2021 • EIN 45-3940167

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 17, 2021

532 Congaree AveColumbia, SC 29205

(803) 748-7373

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

37th percentile

0.04x

Higher debt load relative to revenue than 37% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

84th percentile

45%

Higher net margin than 84% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

93rd percentile

91%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

95th percentile

238%

Faster revenue growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

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

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2014: $142,132Liabilities 2014: $0Net Assets 2014: $142,1322014Assets 2015: $96,218Liabilities 2015: $125,713Net Assets 2015: -$29,4952015Assets 2016: $20,124Liabilities 2016: $125,713Net Assets 2016: -$105,5892016Assets 2017: $169,329Liabilities 2017: $328,403Net Assets 2017: -$159,0742017Assets 2018: $332,758Liabilities 2018: $277,235Net Assets 2018: $55,5232018Assets 2019: $309,502Liabilities 2019: $92,695Net Assets 2019: $216,8072019Assets 2020: $238,572Liabilities 2020: $380,620Net Assets 2020: -$142,0482020Assets 2021: $456,484Liabilities 2021: $46,952Net Assets 2021: $409,5322021Assets 2022: $320,721Liabilities 2022: $0Net Assets 2022: $320,7212022Assets 2023: $452,685Liabilities 2023: $8,005Net Assets 2023: $444,6802023Assets 2024: $804,948Liabilities 2024: $8,301Net Assets 2024: $796,6472024Assets 2025: $968,299Liabilities 2025: $74,521Net Assets 2025: $893,7782025

Highlighted filing

2021

Assets$456,484
Liabilities$46,952
Net Assets$409,532

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $747,263Expenses 2014: $605,230Net Income 2014: $142,0332014Revenue 2015: $600,331Expenses 2015: $771,958Net Income 2015: -$171,6272015Revenue 2016: $756,666Expenses 2016: $832,760Net Income 2016: -$76,0942016Revenue 2017: $1,413,045Expenses 2017: $1,466,530Net Income 2017: -$53,4852017Revenue 2018: $1,047,997Expenses 2018: $833,400Net Income 2018: $214,5972018Revenue 2019: $850,044Expenses 2019: $688,291Net Income 2019: $161,7532019Revenue 2020: $366,333Expenses 2020: $731,968Net Income 2020: -$365,6352020Revenue 2021: $1,236,716Expenses 2021: $682,908Net Income 2021: $553,8082021Revenue 2022: $1,080,399Expenses 2022: $1,166,777Net Income 2022: -$86,3782022Revenue 2023: $1,465,005Expenses 2023: $1,322,998Net Income 2023: $142,0072023Revenue 2024: $2,121,366Expenses 2024: $1,768,772Net Income 2024: $352,5942024Revenue 2025: $1,818,434Expenses 2025: $1,719,405Net Income 2025: $99,0292025

Highlighted filing

2021

Revenue$1,236,716
Expenses$682,908
Net Income$553,808
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 17, 2021
Return Version
2020v4.0
Gross Receipts
$1,236,929
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,675$18,773$26,448
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve CookPresident
Sean MccrossinBoard Member
Stephanie BenjaminBoard Member
Steve TaneyhillBoard Member
Sue HamiltonBoard Member
Trae JudyBoard Member
Tzima BrownBoard Member
Katy RenfroeAssociation
Andy MarionAt-large Mem
Bob ThompsonAt-large Mem
Merritt McneelyAt-large Mem
Richard BurtsCo-treasurer
Tim SmithPast Preside
Kelly TaborSecretary
Randy DennisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,212,452
Program Service Revenue
$24,477
Investment Income
$-213
Other Revenue
$0
All Other Contributions
$621,617
Change in Net Assets
$553,808

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,236,716
Total Revenue per Audited Statements
$1,236,716
Total Revenue per Form 990
$1,236,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Credit Card Payable$1,452
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

See five points association (57-0780971). See also schedule r attached.

Form 990, Page 6, Part VI, Line 10B

Copies of governing documents are available at association, inc. Offices and are available for review upon request.

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 19

Available upon request at association, inc. Offices.

Filing and Contact Details

Filer

Filer Name
Five Points Association Inc
EIN
45-3940167
Phone
8037487373
Address
532 CONGAREE AVE, COLUMBIA, SC 29205

Signing Officer

Name
Katy Renfroe
Title
Association Manager
Phone
8037487373
Signed
2021-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Cook
Formed
2011
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
8
Employees
6

Preparer

Firm
Barb & Company Pa
Address
PO BOX 487, COLUMBIA, SC 29202-0487
Preparer
Michael G Barb
Phone
8032520606
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Part XI, Line 9

Book / tax depreciation difference -2,228

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 2,228

Raw XML AppendixShowing 400 of 423 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0103211
IRS990/AccountsReceivableGrp/BOYAmt0166642
IRS990/AccountsReceivableGrp/EOYAmt0256519
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THIS 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/ProgramServicesAmt016456
IRS990/AdvertisingGrp/TotalAmt016456
IRS990/AllOtherContributionsAmt0621617
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01214
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0933
IRS990/AllOtherExpensesGrp/TotalAmt02147
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION INC
IRS990/BooksInCareOfDetail/PhoneNum08037487373
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0532 CONGAREE AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029205
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt051846
IRS990/CashNonInterestBearingGrp/EOYAmt0191240
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01212452
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-213
IRS990/CYOtherExpensesAmt0528793
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt024477
IRS990/CYRevenuesLessExpensesAmt0553808
IRS990/CYSalariesCompEmpBnftPaidAmt0154115
IRS990/CYTotalExpensesAmt0682908
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01236716
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt045500
IRS990/DeferredRevenueGrp/EOYAmt045500
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0798
IRS990/DepreciationDepletionGrp/TotalAmt0798
IRS990/Desc0CONTRIBUTIONS 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/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0438840
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011521
IRS990/FeesForServicesLegalGrp/TotalAmt011521
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01827
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt023160
IRS990/FeesForServicesOtherGrp/TotalAmt024987
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHANIE BENJAMIN
IRS990/Form990PartVIISectionAGrp/PersonNm1TZIMA BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm2RICHARD BURTS
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE COOK
IRS990/Form990PartVIISectionAGrp/PersonNm4RANDY DENNIS
IRS990/Form990PartVIISectionAGrp/PersonNm5SUE HAMILTON
IRS990/Form990PartVIISectionAGrp/PersonNm6TRAE JUDY
IRS990/Form990PartVIISectionAGrp/PersonNm7ANDY MARION
IRS990/Form990PartVIISectionAGrp/PersonNm8SEAN MCCROSSIN
IRS990/Form990PartVIISectionAGrp/PersonNm9MERRITT MCNEELY
IRS990/Form990PartVIISectionAGrp/PersonNm10TIM SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm11STEVE TANEYHILL
IRS990/Form990PartVIISectionAGrp/PersonNm12BOB THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm13KATY RENFROE
IRS990/Form990PartVIISectionAGrp/PersonNm14KELLY TABOR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt10PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12AT-LARGE MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt13ASSOCIATION
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-213
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt0590835
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01236929
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt012089
IRS990/InsuranceGrp/TotalAmt012089
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018773
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010084
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07675
IRS990/LandBldgEquipCostOrOtherBssAmt026448
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0213
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THIS 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt0-142048
IRS990/NetAssetsOrFundBalancesEOYAmt0409532
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-213
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-213
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-142048
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0409532
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt026257
IRS990/OccupancyGrp/TotalAmt026257
IRS990/OfficeExpensesGrp/ProgramServicesAmt04319
IRS990/OfficeExpensesGrp/TotalAmt04319
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01050
IRS990/OtherChangesInNetAssetsAmt0-2228
IRS990/OtherExpensesGrp/Desc0BEAUTIFICATION EXPENSE
IRS990/OtherExpensesGrp/Desc1UTILITIES & TELEPHONE
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3INTERNET EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03318
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12925
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21592
IRS990/OtherExpensesGrp/ProgramServicesAmt0422384
IRS990/OtherExpensesGrp/TotalAmt0422384
IRS990/OtherExpensesGrp/TotalAmt13318
IRS990/OtherExpensesGrp/TotalAmt22925
IRS990/OtherExpensesGrp/TotalAmt31592
IRS990/OtherLiabilitiesGrp/BOYAmt0231909
IRS990/OtherLiabilitiesGrp/EOYAmt01452
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0143129
IRS990/OtherSalariesAndWagesGrp/TotalAmt0143129
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010986
IRS990/PayrollTaxesGrp/TotalAmt010986
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010000
IRS990/PrincipalOfficerNm0STEVE COOK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/Desc0OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc1EVENT INCOME/ FESTIVALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023727
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023727
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1750
IRS990/ProgSrvcAccomActy2Grp/Desc0ORGANIZATION 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)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt055467
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0341621
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0556250
IRS990/PYProgramServiceRevenueAmt024712
IRS990/PYRevenuesLessExpensesAmt0-365635
IRS990/PYSalariesCompEmpBnftPaidAmt0175718
IRS990/PYTotalExpensesAmt0731968
IRS990/PYTotalRevenueAmt0366333
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0553808
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01212452
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0341621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0152484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0178504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0646999
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02532060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt024477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt024712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0697560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0869493
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0766046
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02382288
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04914348
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01236929
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0366333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0850044
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01047997
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01413045
IRS990ScheduleA/Total509Grp/TotalAmt04914348
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01236929
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0366333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0850044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01047997
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01413045
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04914348
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt02228
IRS990ScheduleD/ExpensesSubtotalAmt0682908
IRS990ScheduleD/OtherExpensesIncludedAmt02228
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07675
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018773
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026448
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01452
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01236716
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 2,228
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07675
IRS990ScheduleD/TotalExpensesPerForm990Amt0682908
IRS990ScheduleD/TotalLiabilityAmt01452
IRS990ScheduleD/TotalRevenuePerForm990Amt01236716
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01236716
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0685136
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS 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/ExplanationTxt1SEE FIVE POINTS ASSOCIATION (57-0780971). SEE ALSO SCHEDULE R ATTACHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE AT ASSOCIATION, INC. OFFICES AND ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4AVAILABLE UPON REQUEST AT ASSOCIATION, INC. OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -2,228
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0238572
IRS990/TotalAssetsEOYAmt0456484
IRS990/TotalAssetsGrp/BOYAmt0238572
IRS990/TotalAssetsGrp/EOYAmt0456484
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01212452
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0188601
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0494307
IRS990/TotalFunctionalExpensesGrp/TotalAmt0682908
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0380620
IRS990/TotalLiabilitiesEOYAmt046952
IRS990/TotalLiabilitiesGrp/BOYAmt0380620
IRS990/TotalLiabilitiesGrp/EOYAmt046952
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-142048
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0409532
IRS990/TotalProgramServiceExpensesAmt0494307
IRS990/TotalProgramServiceRevenueAmt024477
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024264
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01236716
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0238572
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0456484
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0751 SALUDA AVE
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029205
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.FIVEPOINTSFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-03-31 18:45:55Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATY RENFROE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASSOCIATION MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08037487373
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION INC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.97$0.07$0.89$1.82$1.72$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.01$0.80$2.12$1.77$0.35
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.01$0.44$1.47$1.32$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$1.08$1.17$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.05$0.41$1.24$0.68$0.55
2020Detailed filing. Detailed filing data is available for this year.$0.24$0.38$0.14$0.37$0.73$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.09$0.22$0.85$0.69$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.28$0.06$1.05$0.83$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.33$0.16$1.41$1.47$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.13$0.11$0.76$0.83$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.13$0.03$0.60$0.77$0.17
2014Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.75$0.61$0.14