Civic Intelligence

Five Points Association Inc

990 • Fiscal year 2022 • EIN 45-3940167

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 15, 2023

Organization ProfileWWW.FIVEPOINTSCOLUMBIA.COM
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

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

23rd percentile

-8.0%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$320,721

Down $135,763 (-30%) from 2021

Net Assets

Down

$320,721

Down $88,811 (-22%) from 2021

Liabilities

Down

$0

Down $46,952 (-100%) from 2021

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin23rd percentile

Revenue

Down

$1,080,399

Down $156,317 (-13%) from 2021

Expenses

Up

$1,166,777

Up $483,869 (+71%) from 2021

Net Income

Down

-$86,378

Down $640,186 (-116%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

2022

Assets$320,721
Liabilities$0
Net Assets$320,721
Open 2022 Filing

Operations Trend

Revenue Growth24th percentile

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

2022

Revenue$1,080,399
Expenses$1,166,777
Net Income-$86,378
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 15, 2023
Return Version
2021v4.0
Gross Receipts
$1,080,399
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
Cash and Non-Interest-Bearing Accounts$191,240$302,130▲ $110,890
Accounts Receivable$256,519$8,631▼ $247,888
Land, Buildings, and Equipment, Net$7,675$5,214▼ $2,461
Total Assets$456,484$320,721▼ $135,763
Other Assets Total$1,050$4,746▲ $3,696
Liabilities
Deferred Revenue$45,500--
Other Liabilities$1,452--
Total Liabilities$46,952$0▼ $46,952
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$409,532$320,721▼ $88,811
Total Net Assets Fund Balance$409,532$320,721▼ $88,811
Total Liabilities and Net Assets / Fund Balance$456,484$320,721▼ $135,763

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,214$21,234$26,448
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Steve CookPresident
Ashley LindlerBoard Member
Caitlin BrightBoard Member
Matt GrahamBoard Member
Richard BurtsBoard Member
Sean MccrossinBoard Member
Stephanie BaileyBoard Member
Sue HamiltonBoard Member
Andy MarionAt-large Mem
Bob ThompsonAt-large Mem
Merritt McneelyAt-large Mem
Heather McdonaldExecutive Di
Tim SmithPast Preside
Tzima BrownSecretary
Larry LucasTreasurer
Randy DennisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$339,755
Program Service Revenue
$740,644
Investment Income
$0
Other Revenue
$0
All Other Contributions
$11,678
Change in Net Assets
$-86,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,080,399
Total Revenue per Audited Statements
$1,080,399
Total Revenue per Form 990
$1,080,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,062,733
Salaries, Compensation, and Employee Benefits$104,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$958,277$452-$958,729
Other Salaries and Wages-$96,426-$96,426
Advertising$33,918--$33,918
Occupancy$24,574--$24,574
Office Expenses$11,097--$11,097
Insurance-$7,903-$7,903
Payroll Taxes-$7,618-$7,618
Fees for Services Accounting$6,750--$6,750
Fees for Services Legal-$3,303-$3,303
All Other Expenses$70$1,739-$1,809
Other Expenses$4,540$1,258-$1,258
Depreciation Depletion$28--$28
Total Functional Expenses$1,039,254$127,523$0$1,166,777

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,169,210
Expenses per Audited Statements$1,166,777
Total Expenses per Form 990$1,166,777
Expenses Not Reported on Form 990$2,433
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
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
Heather Mcdonald
Title
Executive Director
Phone
8037487373
Signed
2023-01-15
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 IX, Line 11G

“Payroll admin fee 0 452 0 event expenses 869,984 0 0 infrastructure expenses 88,293 0 0 total 958,277 452 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -2,433”

Financial Statement Notes

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

“Book / tax depreciation difference 2,433”

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IRS990/OccupancyGrp/TotalAmt024574
IRS990/OfficeExpensesGrp/ProgramServicesAmt011097
IRS990/OfficeExpensesGrp/TotalAmt011097
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01050
IRS990/OtherAssetsTotalGrp/EOYAmt04746
IRS990/OtherChangesInNetAssetsAmt0-2433
IRS990/OtherExpensesGrp/Desc0CLEAN & SAFE
IRS990/OtherExpensesGrp/Desc1EVENT MEMBERSHIP
IRS990/OtherExpensesGrp/Desc2INTERNET EXPENSE
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05768
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13056
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21258
IRS990/OtherExpensesGrp/ProgramServicesAmt04540
IRS990/OtherExpensesGrp/TotalAmt05768
IRS990/OtherExpensesGrp/TotalAmt14540
IRS990/OtherExpensesGrp/TotalAmt23056
IRS990/OtherExpensesGrp/TotalAmt31258
IRS990/OtherLiabilitiesGrp/BOYAmt01452
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt096426
IRS990/OtherSalariesAndWagesGrp/TotalAmt096426
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07618
IRS990/PayrollTaxesGrp/TotalAmt07618
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEVE COOK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/Desc0EVENT INCOME/ FESTIVALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0740644
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0740644
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/ExpenseAmt01005266
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01212452
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-213
IRS990/PYOtherExpensesAmt0528793
IRS990/PYProgramServiceRevenueAmt024477
IRS990/PYRevenuesLessExpensesAmt0553808
IRS990/PYSalariesCompEmpBnftPaidAmt0154115
IRS990/PYTotalExpensesAmt0682908
IRS990/PYTotalRevenueAmt01236716
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-86378
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01069068
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01212452
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0341621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0152484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0178504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02954129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt024477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt024712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0697560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0869493
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01616242
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04570371
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01069068
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01236929
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0366333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0850044
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01047997
IRS990ScheduleA/Total509Grp/TotalAmt04570371
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01069068
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01236929
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0366333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0850044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01047997
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04570371
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt02433
IRS990ScheduleD/ExpensesSubtotalAmt01166777
IRS990ScheduleD/OtherExpensesIncludedAmt02433
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05214
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021234
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026448
IRS990ScheduleD/RevenueSubtotalAmt01080399
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 2,433
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05214
IRS990ScheduleD/TotalExpensesPerForm990Amt01166777
IRS990ScheduleD/TotalRevenuePerForm990Amt01080399
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01080399
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01169210
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/ExplanationTxt5PAYROLL ADMIN FEE 0 452 0 EVENT EXPENSES 869,984 0 0 INFRASTRUCTURE EXPENSES 88,293 0 0 TOTAL 958,277 452 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -2,433
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 IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0456484
IRS990/TotalAssetsEOYAmt0320721
IRS990/TotalAssetsGrp/BOYAmt0456484
IRS990/TotalAssetsGrp/EOYAmt0320721
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0339755
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0127523
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01039254
IRS990/TotalFunctionalExpensesGrp/TotalAmt01166777
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt046952
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt046952
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0409532
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0320721
IRS990/TotalProgramServiceExpensesAmt01039254
IRS990/TotalProgramServiceRevenueAmt0740644
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0740644
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01080399
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0456484
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0320721
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.FIVEPOINTSCOLUMBIA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER MCDONALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037487373
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0453940167
ReturnHeader/Filer/PhoneNum08037487373

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$320,721
Liabilities
$0
Net assets
$320,721
Revenue
$1,080,399
Expenses
$1,166,777
Net income
-$86,378
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
2022Detailed filing. Detailed filing data is available for this year.$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