Civic Intelligence

Five Points Association Inc

990 • Fiscal year 2020 • EIN 45-3940167

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 23, 2020

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

96th percentile

1.60x

Higher debt load relative to assets than 96% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

94th percentile

1.04x

Higher debt load relative to revenue than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

8th percentile

-100%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

18th percentile

-23%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

18th percentile

-57%

Faster revenue growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$238,572

Down $70,930 (-23%) from 2019

Net Assets

Down

-$142,048

Down $358,855 (-166%) from 2019

Liabilities

Up

$380,620

Up $287,925 (+311%) from 2019

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin8th percentile

Revenue

Down

$366,333

Down $483,711 (-57%) from 2019

Expenses

Up

$731,968

Up $43,677 (+6.3%) from 2019

Net Income

Down

-$365,635

Down $527,388 (-326%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2020

Assets$238,572
Liabilities$380,620
Net Assets-$142,048
Open 2020 Filing

Operations Trend

Revenue Growth18th 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

2020

Revenue$366,333
Expenses$731,968
Net Income-$365,635
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 23, 2020
Return Version
2019v5.0
Gross Receipts
$366,333
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 associationswho are also dedicated to the improvement of the five points neighborhood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$36,650$166,642▲ $129,992
Cash and Non-Interest-Bearing Accounts$269,135$51,846▼ $217,289
Land, Buildings, and Equipment, Net$3,517$10,084▲ $6,567
Prepaid Expenses and Deferred Charges-$10,000-
Total Assets$309,502$238,572▼ $70,930
Other Assets Total$200--
Liabilities
Other Liabilities$92,695$277,409▲ $184,714
Accounts Payable and Accrued Expenses-$103,211-
Total Liabilities$92,695$380,620▲ $287,925
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,807$-142,048▼ $358,855
Total Net Assets Fund Balance$216,807$-142,048▼ $358,855
Total Liabilities and Net Assets / Fund Balance$309,502$238,572▼ $70,930

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,084$5,444$15,528
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Kelsey HennighanExecutive DiFT$70,000$70,000

Board Members and Trustees

NameTitle
Steve CookPresident
Don McallisterBoard Member
Elizabeth WardBoard Member
Richard BurtsBoard Member
Sean MccrossinBoard Member
Stephanie BenjaminBoard Member
Steve TaneyhillBoard Member
Sue HamiltonBoard Member
Tim SmithBoard Member
Kelly TaborSecretary
Debra SturgisTreasurer
Randy DennisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$341,621
Program Service Revenue
$24,712
Investment Income
$0
Other Revenue
$0
All Other Contributions
$30,929
Change in Net Assets
$-365,635

Audited Revenue Reconciliation

Revenue per Audited Statements
$366,333
Total Revenue per Audited Statements
$366,333
Total Revenue per Form 990
$366,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$556,250
Salaries, Compensation, and Employee Benefits$175,718
Total Fundraising Expense$22,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$157,302-$157,302
Fees for Services Other$8,302$52,247-$60,549
Advertising$29,223$292$22,056$51,571
Fees for Services Accounting-$38,058-$38,058
Occupancy$6,995$26,643-$33,638
Office Expenses$28,598$3,165$211$31,974
All Other Expenses$6,518$17,863-$24,381
Payroll Taxes-$11,916-$11,916
Depreciation Depletion$8,984--$8,984
Conferences and Meetings$8,650$258-$8,908
Other Expenses$8,333$22,815-$8,333
Fees for Services Legal-$7,200-$7,200
Insurance-$6,802-$6,802
Other Employee Benefits-$6,500-$6,500
Total Functional Expenses$358,640$351,061$22,267$731,968

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$731,968
Expenses per Audited Statements$725,188
Total Expenses per Audited Statements$725,188
Expenses Not Reported on Financial Statements$6,780
Other Expense Adjustments$6,780
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$229,927
Deferred Income$45,500
Credit Card Payable$1,982
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 foundation offices and are available for review upon request.”

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

“Reviewed by secretary and president of the 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
Phone
8037487373
Address
532 CONGAREE AVE, COLUMBIA, SC 29205

Signing Officer

Name
Kelsey Hennighan
Title
Executive Director
Phone
8037487373
Signed
2020-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Cook
Formed
2011
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
1

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 associationswho are also dedicated to the improvement of the five points neighborhood.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 6,780”

Financial Statement Notes

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

“Book / tax depreciation difference 6,780”

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IRS990/OtherExpensesGrp/ProgramServicesAmt28333
IRS990/OtherExpensesGrp/TotalAmt0227545
IRS990/OtherExpensesGrp/TotalAmt125492
IRS990/OtherExpensesGrp/TotalAmt222815
IRS990/OtherExpensesGrp/TotalAmt38333
IRS990/OtherLiabilitiesGrp/BOYAmt092695
IRS990/OtherLiabilitiesGrp/EOYAmt0277409
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0157302
IRS990/OtherSalariesAndWagesGrp/TotalAmt0157302
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011916
IRS990/PayrollTaxesGrp/TotalAmt011916
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010000
IRS990/PrincipalOfficerNm0STEVE COOK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/Desc0EVENT INCOME/ FESTIVALS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018975
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15737
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15737
IRS990/ProgSrvcAccomActy2Grp/Desc0ORGANIZATION 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, FIVE AFTER FIVE CONCERT EVENTS, HOLIDAY AND SHOPPING PROMOTIONS. MANAGEMENT FEE AND REIMBURSEMENT OF EXPENSES ARE PAID TO RELATED ORGANIZATION: FIVE POINTS ASSOCIATION (57-0780971)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0101872
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0152484
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt047950
IRS990/PYOtherExpensesAmt0106823
IRS990/PYProgramServiceRevenueAmt0697560
IRS990/PYRevenuesLessExpensesAmt0159771
IRS990/PYSalariesCompEmpBnftPaidAmt0535500
IRS990/PYTotalExpensesAmt0690273
IRS990/PYTotalRevenueAmt0850044
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-365635
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0341621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0152484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0178504
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0646999
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01320208
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt024712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0697560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0869493
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0766046
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0756066
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03113877
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04434085
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0366333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0850044
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01047997
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01413045
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0756666
IRS990ScheduleA/Total509Grp/TotalAmt04434085
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0366333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0850044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01047997
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01413045
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0756666
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04434085
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06780
IRS990ScheduleD/ExpensesSubtotalAmt0725188
IRS990ScheduleD/OtherExpensesNotIncludedAmt06780
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010084
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05444
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015528
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0229927
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt145500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21982
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO FIVE POINTS ASSN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0366333
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 6,780
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010084
IRS990ScheduleD/TotalExpensesPerForm990Amt0731968
IRS990ScheduleD/TotalLiabilityAmt0277409
IRS990ScheduleD/TotalRevenuePerForm990Amt0366333
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0366333
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0725188
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 ASSOCIATIONSWHO 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 AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY SECRETARY AND PRESIDENT OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST AT FOUNDATION OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 6,780
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 XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570780971
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
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/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FIVE POINTS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0309502
IRS990/TotalAssetsEOYAmt0238572
IRS990/TotalAssetsGrp/BOYAmt0309502
IRS990/TotalAssetsGrp/EOYAmt0238572
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0341621
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022267
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0351061
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0358640
IRS990/TotalFunctionalExpensesGrp/TotalAmt0731968

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$238,572
Liabilities
$380,620
Net assets
-$142,048
Revenue
$366,333
Expenses
$731,968
Net income
-$365,635
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