Civic Intelligence

Five Points Association Inc

990 • Fiscal year 2015 • EIN 45-3940167

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 12, 2015

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

95th percentile

1.31x

Higher debt load relative to assets than 95% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.21x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

10th percentile

-29%

Higher net margin than 10% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

5th percentile

-32%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$96,218

Down $45,914 (-32%) from 2014

Net Assets

Down

-$29,495

Down $171,627 (-121%) from 2014

Liabilities

Up

$125,713

Up $125,713 from 2014

Revenue

Down

$600,331

Down $146,932 (-20%) from 2014

Expenses

Up

$771,958

Up $166,728 (+28%) from 2014

Net Income

Down

-$171,627

Down $313,660 (-221%) from 2014

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

2015

Assets$96,218
Liabilities$125,713
Net Assets-$29,495

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

2015

Revenue$600,331
Expenses$771,958
Net Income-$171,627
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 12, 2015
Return Version
2014v6.0
Gross Receipts
$600,331
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.

The 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 sustainability, 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$142,132$94,172▼ $47,960
Land, Buildings, and Equipment, Net-$2,046-
Total Assets$142,132$96,218▼ $45,914
Liabilities
Other Liabilities-$125,713-
Total Liabilities$0$125,713▲ $125,713
Net Assets / Fund Balance
Unrestricted Net Assets$142,132$-29,495▼ $171,627
Total Net Assets Fund Balance$142,132$-29,495▼ $171,627
Total Liabilities and Net Assets / Fund Balance$142,132$96,218▼ $45,914

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,046$2,729$4,775
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathryn FennerPresident
Andy MarionBoard Member
Bruce DuboseBoard Member
Dennis HiltnerBoard Member
Tim SmithBoard Member
Amy Beth FranksSecretary
John SearsTreasurer
Kelly TaborVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Five Points AssociationMgmt ServicePO BOX 5283, Columbia, SC 29250$610,713
Revenue and Support

Revenue Composition

Contributions and Grants
$30,492
Program Service Revenue
$569,839
Investment Income
$0
Other Revenue
$0
All Other Contributions
$13,816
Change in Net Assets
$-171,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$696,121
Grants and Similar Amounts Paid$45,798
Salaries, Compensation, and Employee Benefits$30,039
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$610,713--$610,713
Grants to Domestic Orgs$45,798--$45,798
Other Salaries and Wages$27,416--$27,416
Other Expenses$6,376--$6,376
Depreciation Depletion$2,729--$2,729
Fees for Services Accounting$2,673--$2,673
Payroll Taxes$2,623--$2,623
Fees for Services Legal$908--$908
All Other Expenses$823--$823
Fees for Services Other$282--$282
Advertising$210--$210
Total Functional Expenses$771,958$0$0$771,958
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Camp KemoColumbia, SC501c3Charitable Gift$12,698
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
Due to Five Points Assn (57-0780971)$125,713
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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 11B

REVIEWED BY TREASURER

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

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

Signing Officer

Name
Amy Beth Franks
Title
Treasurer
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Beth Franks
Formed
2011
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
2

Preparer

Firm
Varn & Associates Cpas LLC
Address
PO BOX 6987, COLUMBIA, SC 29260-6987
Preparer
Chris Render CPA
Phone
8037535463
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The 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 sustainability, 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

Capital contribution 0 rounding 0

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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04775
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0125713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FIVE POINTS ASSN (57-0780971)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02046
IRS990ScheduleD/TotalLiabilityAmt0125713
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt012698
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE GIFT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CAMP KEMO
IRS990ScheduleI/RecipientTable/RecipientEIN0570725699
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0SEVEN RCHLAND MEDICAL PARK
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029201
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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 SUSTAINABILITY, 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/ExplanationTxt2REVIEWED BY TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CAPITAL CONTRIBUTION 0 ROUNDING 0
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570780971
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMM. IMPR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 5283
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029250
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0610713
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH - CONTRACTUAL AGREE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0142132
IRS990/TotalAssetsEOYAmt096218
IRS990/TotalAssetsGrp/BOYAmt0142132
IRS990/TotalAssetsGrp/EOYAmt096218
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030492
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0771958
IRS990/TotalFunctionalExpensesGrp/TotalAmt0771958
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0125713
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0125713
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0142132
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-29495
IRS990/TotalProgramServiceExpensesAmt0771958
IRS990/TotalProgramServiceRevenueAmt0569839
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0569839
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0600331
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0142132
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt096218
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0142132
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-29495
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0532 CONGAREE AVE
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029205
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://WWW.FIVEPOINTSFOUNDATION.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY BETH FRANKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE POINTS FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0453940167
ReturnHeader/Filer/USAddress/AddressLine1Txt0532 CONGAREE AVE
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029205
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463131455
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VARN & ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 6987
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0292606987
ReturnHeader/PreparerPersonGrp/PhoneNum08037535463
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS RENDER CPA
ReturnHeader/ReturnTs02016-02-15T13:03:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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