Civic Intelligence

Five Points Association Inc

990 • Fiscal year 2017 • EIN 45-3940167

Jul 01, 2016 to Jun 30, 2017 • Filed on May 10, 2018

Organization ProfileWWW.FIVEPOINTSFOUNDATION.ORG
PO Box 5283Columbia, SC 29250

(803) 748-7373

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$169,329

Up $149,205 (+741%) from 2016

Net Assets

Down

-$159,074

Down $53,485 (-51%) from 2016

Liabilities

Up

$328,403

Up $202,690 (+161%) from 2016

Revenue And Expenses

Revenue

Up

$1,413,045

Up $656,379 (+87%) from 2016

Expenses

Up

$1,466,530

Up $633,770 (+76%) from 2016

Net Income

Up

-$53,485

Up $22,609 (+30%) from 2016

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

2017

Assets$169,329
Liabilities$328,403
Net Assets-$159,074
Open 2017 Filing

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

2017

Revenue$1,413,045
Expenses$1,466,530
Net Income-$53,485
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.1
Gross Receipts
$1,413,045
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$16,118$168,285▲ $152,167
Land, Buildings, and Equipment, Net$1,462$1,044▼ $418
Accounts Receivable$800--
Total Assets$20,124$169,329▲ $149,205
Other Assets Total$1,744--
Liabilities
Accounts Payable and Accrued Expenses-$202,522-
Other Liabilities$125,713$125,881▲ $168
Total Liabilities$125,713$328,403▲ $202,690
Net Assets / Fund Balance
Unrestricted Net Assets$-105,589$-159,074▼ $53,485
Total Net Assets Fund Balance$-105,589$-159,074▼ $53,485
Total Liabilities and Net Assets / Fund Balance$20,124$169,329▲ $149,205

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,044$3,731$4,775
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly TaborPresident
Kelly GlynnBoard Member
Tim SmithBoard Member
Amy Beth FranksSecretary
Dennis HiltnerTreasurer
Andy MarionVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Wp LawConstruction303 RIVERCHASE WAY, Lexington, SC 29072$258,974
Aos Specialty Contractors INCConstruction1224 TWO NOTCH ROAD, Lexington, SC 29073$256,800
Revenue and Support

Revenue Composition

Contributions and Grants
$646,999
Program Service Revenue
$766,046
Investment Income
$0
Other Revenue
$0
All Other Contributions
$621,999
Change in Net Assets
$-53,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,352,224
Salaries, Compensation, and Employee Benefits$63,206
Grants and Similar Amounts Paid$51,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$565,379--$565,379
Other Salaries and Wages$58,385--$58,385
Grants to Domestic Orgs$51,100--$51,100
Payroll Taxes$4,821--$4,821
Fees for Services Accounting$4,097--$4,097
Office Expenses$1,611--$1,611
Other Expenses$1,488--$1,488
All Other Expenses$633--$633
Depreciation Depletion$418--$418
Total Functional Expenses$1,466,530$0$0$1,466,530
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Vietnam Vererans of AmericaColumbia, SC501c3Education / Assistan$7,000
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)$125,881
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 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 10B

“Copies of governing documents are available at foundation offices and are availabe for review upon request.”

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

“Reviewed by secretary and president of board of directors”

Form 990, Page 6, Part VI, Line 19

“Available upon request at foundation offices”

Filing and Contact Details

Filer

Filer Name
Five Points Foundation Inc
EIN
45-3940167
Address
PO BOX 5283, COLUMBIA, SC 29250

Signing Officer

Name
Amy Beth Franks
Title
Secretary
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Beth Franks
Formed
2011
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
3

Preparer

Firm
Varn Render & Co 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.”

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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EDUCATION / ASSISTAN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VIETNAM VERERANS OF AMERICA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03 MISTY MORNING DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029223
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt2COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE AT FOUNDATION OFFICES AND ARE AVAILABE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY SECRETARY AND PRESIDENT OF BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST AT FOUNDATION OFFICES
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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
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/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0564309
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1565379
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH - CONTRACTUAL AGREEM
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH - CONTRACTUAL AGREE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1FIVE POINTS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1M
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt020124
IRS990/TotalAssetsEOYAmt0169329
IRS990/TotalAssetsGrp/BOYAmt020124
IRS990/TotalAssetsGrp/EOYAmt0169329
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0646999
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01466530
IRS990/TotalFunctionalExpensesGrp/TotalAmt01466530
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0125713
IRS990/TotalLiabilitiesEOYAmt0328403
IRS990/TotalLiabilitiesGrp/BOYAmt0125713
IRS990/TotalLiabilitiesGrp/EOYAmt0328403
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-105589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-159074
IRS990/TotalProgramServiceExpensesAmt01466530
IRS990/TotalProgramServiceRevenueAmt0766046
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0766046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01413045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020124
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0169329
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-105589
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-159074
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5283
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029250
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.FIVEPOINTSFOUNDATION.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY BETH FRANKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE POINTS FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0453940167
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5283
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029250
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId096200C9BDA4B4AA75EBE49A09F5D941F617E0ECE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId048FFB77D4616A23198CCEF00C1607D9269D3B27A
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811260403
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VARN RENDER & CO 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/PreparationDt02018-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS RENDER CPA
ReturnHeader/ReturnTs02018-05-11T11:13:02-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$169,329
Liabilities
$328,403
Net assets
-$159,074
Revenue
$1,413,045
Expenses
$1,466,530
Net income
-$53,485
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
2017Detailed filing. Detailed filing data is available for this year.$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