Civic Intelligence

Five Points Association Inc

990 • Fiscal year 2023 • EIN 45-3940167

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 18, 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

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

61st percentile

9.7%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

87th percentile

41%

Faster asset growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

36%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$452,685

Up $131,964 (+41%) from 2022

Net Assets

Up

$444,680

Up $123,959 (+39%) from 2022

Liabilities

Up

$8,005

Up $8,005 from 2022

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin61st percentile

Revenue

Up

$1,465,005

Up $384,606 (+36%) from 2022

Expenses

Up

$1,322,998

Up $156,221 (+13%) from 2022

Net Income

Up

$142,007

Up $228,385 (+264%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth87th 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

2023

Assets$452,685
Liabilities$8,005
Net Assets$444,680
Open 2023 Filing

Operations Trend

Revenue Growth78th 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

2023

Revenue$1,465,005
Expenses$1,322,998
Net Income$142,007
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 18, 2023
Return Version
2022v5.0
Gross Receipts
$1,465,005
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$302,130$445,887▲ $143,757
Land, Buildings, and Equipment, Net$5,214$3,248▼ $1,966
Accounts Receivable$8,631$2,500▼ $6,131
Total Assets$320,721$452,685▲ $131,964
Other Assets Total$4,746$1,050▼ $3,696
Liabilities
Other Liabilities-$8,005-
Total Liabilities$0$8,005▲ $8,005
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$320,721$444,680▲ $123,959
Total Net Assets Fund Balance$320,721$444,680▲ $123,959
Total Liabilities and Net Assets / Fund Balance$320,721$452,685▲ $131,964

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,248$23,200$26,448
Compensation and Service Providers
Top Officer Pay39th percentile

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
Heather McdonaldExecutive Di
Tim SmithPast Preside
Kelly TaborSecretary
Randy DennisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$352,808
Program Service Revenue
$1,112,197
Investment Income
$0
Other Revenue
$0
All Other Contributions
$339,703
Change in Net Assets
$142,007

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,465,005
Total Revenue per Audited Statements
$1,465,005
Total Revenue per Form 990
$1,465,005
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,118,314
Salaries, Compensation, and Employee Benefits$204,684
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$862,227--$862,227
Other Salaries and Wages$96,814$92,440-$189,254
All Other Expenses$11,994$34,348-$46,342
Advertising$43,843--$43,843
Occupancy-$26,047-$26,047
Payroll Taxes$7,802$7,628-$15,430
Other Expenses$15,100--$15,100
Office Expenses-$7,441-$7,441
Fees for Services Accounting-$5,830-$5,830
Insurance-$1,779-$1,779
Total Functional Expenses$1,147,485$175,513$0$1,322,998

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,324,964
Expenses per Audited Statements$1,322,998
Total Expenses per Form 990$1,322,998
Expenses Not Reported on Form 990$1,966
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$8,005
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
2023-01-18
Discuss with paid preparer
Yes

Organization Details

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

“Event expenses 862,227 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -1,966 changes in net assets 0 ` 0 total -1,966”

Financial Statement Notes

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

“Book / tax depreciation difference 1,966”

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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04746
IRS990/OtherAssetsTotalGrp/EOYAmt01050
IRS990/OtherChangesInNetAssetsAmt0-1966
IRS990/OtherExpensesGrp/Desc0BEAUTIFICATION EXPENSE
IRS990/OtherExpensesGrp/Desc1CONTRACTORS
IRS990/OtherExpensesGrp/Desc2INFRASTRUCTURE MAINTENANC
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL SERVICES
IRS990/OtherExpensesGrp/ProgramServicesAmt045544
IRS990/OtherExpensesGrp/ProgramServicesAmt135218
IRS990/OtherExpensesGrp/ProgramServicesAmt228943
IRS990/OtherExpensesGrp/ProgramServicesAmt315100
IRS990/OtherExpensesGrp/TotalAmt045544
IRS990/OtherExpensesGrp/TotalAmt135218
IRS990/OtherExpensesGrp/TotalAmt228943
IRS990/OtherExpensesGrp/TotalAmt315100
IRS990/OtherLiabilitiesGrp/EOYAmt08005
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt092440
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt096814
IRS990/OtherSalariesAndWagesGrp/TotalAmt0189254
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07628
IRS990/PayrollTaxesGrp/ProgramServicesAmt07802
IRS990/PayrollTaxesGrp/TotalAmt015430
IRS990/PoliticalCampaignActyInd0false
IRS990/PriorPeriodAdjustmentsAmt0-16082
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/Desc0EVENT INCOME/ FESTIVALS
IRS990/ProgramServiceRevenueGrp/Desc1DISCOUNTS REFUNDS GIVEN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01112143
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt154
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01112143
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt154
IRS990/ProgSrvcAccomActy2Grp/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/ProgSrvcAccomActy2Grp/RevenueAmt0339703
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0339755
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01062733
IRS990/PYProgramServiceRevenueAmt0740644
IRS990/PYRevenuesLessExpensesAmt0-86378
IRS990/PYSalariesCompEmpBnftPaidAmt0104044
IRS990/PYTotalExpensesAmt01166777
IRS990/PYTotalRevenueAmt01080399
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0142007
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01112197
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0352808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01069068
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01212452
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0341621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0152484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03128433
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01112197
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt024477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt024712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0697560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01858946
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04987379
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01465005
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01069068
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01236929
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0366333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0850044
IRS990ScheduleA/Total509Grp/TotalAmt04987379
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01465005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01069068
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01236929
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0366333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0850044
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04987379
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt01966
IRS990ScheduleD/ExpensesSubtotalAmt01322998
IRS990ScheduleD/OtherExpensesIncludedAmt01966
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03248
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023200
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026448
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08005
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01465005
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 1,966
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03248
IRS990ScheduleD/TotalExpensesPerForm990Amt01322998
IRS990ScheduleD/TotalLiabilityAmt08005
IRS990ScheduleD/TotalRevenuePerForm990Amt01465005
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01465005
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01324964
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/ExplanationTxt5EVENT EXPENSES 862,227 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE -1,966 CHANGES IN NET ASSETS 0 ` 0 TOTAL -1,966
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0320721
IRS990/TotalAssetsEOYAmt0452685
IRS990/TotalAssetsGrp/BOYAmt0320721
IRS990/TotalAssetsGrp/EOYAmt0452685
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0352808
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0175513
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01147485
IRS990/TotalFunctionalExpensesGrp/TotalAmt01322998
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt08005
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt08005
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0320721
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0444680
IRS990/TotalProgramServiceExpensesAmt01147485
IRS990/TotalProgramServiceRevenueAmt01112197
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01112197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01465005
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0320721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0452685
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.FIVEPOINTSCOLUMBIA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER MCDONALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037487373
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0453940167
ReturnHeader/Filer/PhoneNum08037487373
ReturnHeader/Filer/USAddress/AddressLine1Txt0532 CONGAREE AVE
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA

Document Assets

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Filings

Displayed year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$452,685
Liabilities
$8,005
Net assets
$444,680
Revenue
$1,465,005
Expenses
$1,322,998
Net income
$142,007
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