Civic Intelligence

Five Points Association Inc

990 • Fiscal year 2018 • EIN 45-3940167

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

Organization ProfileWWW.FIVEPOINTSFOUNDATION.ORG
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

89th percentile

0.83x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.26x

Higher debt load relative to revenue than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

96th percentile

97%

Faster asset growth than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$332,758

Up $163,429 (+97%) from 2017

Net Assets

Up

$55,523

Up $214,597 (+135%) from 2017

Liabilities

Down

$277,235

Down $51,168 (-16%) from 2017

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin78th percentile

Revenue

Down

$1,047,997

Down $365,048 (-26%) from 2017

Expenses

Down

$833,400

Down $633,130 (-43%) from 2017

Net Income

Up

$214,597

Up $268,082 (+501%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth96th 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

2018

Assets$332,758
Liabilities$277,235
Net Assets$55,523
Open 2018 Filing

Operations Trend

Revenue Growth11th 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

2018

Revenue$1,047,997
Expenses$833,400
Net Income$214,597
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$1,047,997
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$168,285$285,012▲ $116,727
Accounts Receivable-$2,000-
Land, Buildings, and Equipment, Net$1,044$746▼ $298
Total Assets$169,329$332,758▲ $163,429
Other Assets Total-$45,000-
Liabilities
Accounts Payable and Accrued Expenses$202,690$151,522▼ $51,168
Other Liabilities$125,713$125,713→ $0
Total Liabilities$328,403$277,235▼ $51,168
Net Assets / Fund Balance
Unrestricted Net Assets$-159,074$55,523▲ $214,597
Total Net Assets Fund Balance$-159,074$55,523▲ $214,597
Total Liabilities and Net Assets / Fund Balance$169,329$332,758▲ $163,429

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$746$4,029$4,775
Other Assets Org$45,000--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$178,504
Program Service Revenue
$869,493
Investment Income
$0
Other Revenue
$0
All Other Contributions
$133,504
Change in Net Assets
$214,597
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$719,375
Salaries, Compensation, and Employee Benefits$64,875
Grants and Similar Amounts Paid$49,150
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$680,915--$680,915
Other Salaries and Wages$59,413--$59,413
Grants to Domestic Orgs$49,150--$49,150
Payroll Taxes$5,462--$5,462
Insurance$4,173--$4,173
Fees for Services Accounting$3,571--$3,571
Advertising$2,803--$2,803
Fees for Services Other$2,400--$2,400
Other Expenses$1,066--$1,066
Fees for Services Legal$650--$650
Depreciation Depletion$298--$298
Office Expenses$209--$209
All Other Expenses$-2,068--$-2,068
Total Functional Expenses$833,400$0$0$833,400
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Military Vehicle Collectors of ScColumbia, SC501c3Education$7,000
COLUMBIA WOMEN'S RUGBYColumbia, SC501c3Recreation$5,650
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$125,713
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
532 CONGAREE AVE, COLUMBIA, SC 29205

Signing Officer

Name
Amy Beth Franks
Title
Secretary
Phone
8037487373
Signed
2019-05-14
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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0600331
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0747263
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04565302
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt045000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0COUNTY HOSPITALITY TAX RECEIVABLE
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04029
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04775
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FIVE POINTS ASSN
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IRS990ScheduleI/RecipientTable/CashGrantAmt17000
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RECREATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COLUMBIA WOMEN'S RUGBY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MILITARY VEHICLE COLLECTORS OF SC
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0200 LEISURE LANE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1117 NEW WAY ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBIA
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1CASH
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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
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COMM. IMPR
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBIA
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0130000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1680915
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH - CONTRACTUAL AGREEM
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH - CONTRACTUAL AGREE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1FIVE POINTS ASSOCIATION
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1M
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0178504
IRS990/TotalEmployeeCnt03
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0833400
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0328403
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.FIVEPOINTSFOUNDATION.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY BETH FRANKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08037487373
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE POINTS FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0453940167
ReturnHeader/Filer/USAddress/AddressLine1Txt0532 CONGAREE AVE
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:39:07
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811260403
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VARN RENDER & CO CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 6987

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$332,758
Liabilities
$277,235
Net assets
$55,523
Revenue
$1,047,997
Expenses
$833,400
Net income
$214,597
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