Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
990 • Fiscal year 2024 • EIN 45-3940167
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Assets
Up$804,948
Up $352,263 (+78%) from 2023
Net Assets
Up$796,647
Up $351,967 (+79%) from 2023
Liabilities
Up$8,301
Up $296 (+3.7%) from 2023
Revenue
Up$2,121,366
Up $656,361 (+45%) from 2023
Expenses
Up$1,768,772
Up $445,774 (+34%) from 2023
Net Income
Up$352,594
Up $210,587 (+148%) from 2023
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 | |||
| Cash and Non-Interest-Bearing Accounts | $445,887 | $526,789 | ▲ $80,902 |
| Accounts Receivable | $2,500 | $246,289 | ▲ $243,789 |
| Prepaid Expenses and Deferred Charges | - | $16,801 | - |
| Land, Buildings, and Equipment, Net | $3,248 | $14,019 | ▲ $10,771 |
| Total Assets | $452,685 | $804,948 | ▲ $352,263 |
| Other Assets Total | $1,050 | $1,050 | → $0 |
| Liabilities | |||
| Other Liabilities | $8,005 | - | - |
| Accounts Payable and Accrued Expenses | - | $6,301 | - |
| Deferred Revenue | - | $2,000 | - |
| Total Liabilities | $8,005 | $8,301 | ▲ $296 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $444,680 | $796,647 | ▲ $351,967 |
| Total Net Assets Fund Balance | $444,680 | $796,647 | ▲ $351,967 |
| Total Liabilities and Net Assets / Fund Balance | $452,685 | $804,948 | ▲ $352,263 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $14,019 | $25,727 | $39,746 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Heather Mcdonald | Executive Di | FT | $78,634 | $78,634 |
| Name | Title |
|---|---|
| Stephanie Bailey | President |
| Carolyn Crowder | Board Member |
| Daniel Norris | Board Member |
| Heather Burns | Board Member |
| Lisa Barrett | Board Member |
| Orlando Taylor | Board Member |
| Randy Dennis | Board Member |
| Tzima Brown | Board Member |
| Tim Smith | Past Preside |
| Ashley Lindler | Secretary |
| Richard Burts | Treasurer |
| Steve Cook | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,426,777 |
| Salaries, Compensation, and Employee Benefits | $341,995 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $711,453 | $13,100 | - | $724,553 |
| Occupancy | $167,422 | $90,151 | - | $257,573 |
| Other Salaries and Wages | $90,562 | $133,502 | - | $224,064 |
| Advertising | $125,736 | $50,863 | - | $176,599 |
| Current Officers, Directors, Trustees, and Key Employees | $78,634 | - | - | $78,634 |
| Travel | $19,693 | $7,611 | - | $27,304 |
| Payroll Taxes | - | $23,171 | - | $23,171 |
| Insurance | $14,951 | $2,915 | - | $17,866 |
| Other Employee Benefits | - | $16,126 | - | $16,126 |
| All Other Expenses | $3,946 | $9,442 | - | $13,388 |
| Conferences and Meetings | $2,072 | $9,200 | - | $11,272 |
| Fees for Services Accounting | - | $7,921 | - | $7,921 |
| Other Expenses | $6,739 | $995 | - | $7,734 |
| Office Expenses | $1,427 | $5,374 | - | $6,801 |
| Depreciation Depletion | $1,900 | - | - | $1,900 |
| Information Technology | $235 | - | - | $235 |
| Total Functional Expenses | $1,384,929 | $383,843 | $0 | $1,768,772 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,769,399 |
| Expenses per Audited Statements | $1,768,772 |
| Total Expenses per Form 990 | $1,768,772 |
| Expenses Not Reported on Form 990 | $627 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“Entertainment fees 251,989 0 0 staging 25,367 0 0 outside services 11,100 13,100 0 event expenses 51,551 0 0 fire, police & security 178,529 0 0 vip 23,660 0 0 contract event management 100,335 0 0 contract event staffing 68,922 0 0 total 711,453 13,100 0”
“Book / tax depreciation difference -627”
“Book / tax depreciation difference 627”
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/EOYAmt | 0 | 6301 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2500 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 246289 |
| 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/ManagementAndGeneralAmt | 0 | 50863 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 125736 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 176599 |
| IRS990/AllOtherContributionsAmt | 0 | 68195 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9442 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3946 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13388 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | HEATHER MCDONALD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8037602490 |
| 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 | 445887 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 526789 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 78634 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 78634 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 9200 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2072 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 11272 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 872970 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6494 |
| IRS990/CYOtherExpensesAmt | 0 | 1426777 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1241902 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 352594 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 341995 |
| IRS990/CYTotalExpensesAmt | 0 | 1768772 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2121366 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1900 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1900 |
| IRS990/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) |
| 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 | 1178836 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7921 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7921 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 13100 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 711453 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 724553 |
| 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/AverageHoursPerWeekRt | 0 | 40.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/PersonNm | 0 | HEATHER MCDONALD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LISA BARRETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TZIMA BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HEATHER BURNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CAROLYN CROWDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RANDY DENNIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DANIEL NORRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ORLANDO TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEPHANIE BAILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RICHARD BURTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | STEVE COOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ASHLEY LINDLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | TIM SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 78634 |
| 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/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/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PAST PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 795050 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2121366 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 235 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 235 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2915 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14951 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17866 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6494 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6494 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 25727 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3248 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 14019 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 39746 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 9725 |
| 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/NetAssetsOrFundBalancesBOYAmt | 0 | 444680 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 796647 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 444680 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 796647 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 90151 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 167422 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 257573 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5374 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1427 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6801 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1050 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1050 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -627 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 16126 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 16126 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | CHARITY |
| IRS990/OtherExpensesGrp/Desc | 2 | CATERING |
| IRS990/OtherExpensesGrp/Desc | 3 | TAXES & LICENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4373 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 100 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 8999 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 995 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 91859 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 68300 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6739 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 96232 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 68400 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8999 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7734 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 8005 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 133502 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 90562 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 224064 |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/ProgSrvcAccomActy2Grp/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. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 627 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| 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 | ENTERTAINMENT FEES 251,989 0 0 STAGING 25,367 0 0 OUTSIDE SERVICES 11,100 13,100 0 EVENT EXPENSES 51,551 0 0 FIRE, POLICE & SECURITY 178,529 0 0 VIP 23,660 0 0 CONTRACT EVENT MANAGEMENT 100,335 0 0 CONTRACT EVENT STAFFING 68,922 0 0 TOTAL 711,453 13,100 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOOK / TAX DEPRECIATION DIFFERENCE -627 |
| 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 IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| IRS990/USAddress/CityNm | 0 | COLUMBIA |
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| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HEATHER MCDONALD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.