Civic Intelligence

3 Rivers Music Festival

EIN 45-5266840 • 501(c)3 • Columbia, SC

Profile

To increase cultural awareness and diversity utilizing the arts and music

710 Heidt StreetColumbia, SC 29205
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

26th percentile

-32%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$106

Down $50 (-32%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$106

Down $50 (-32%) from 2021

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2021

Expenses

Flat

$50

Flat from 2021

Net Income

Flat

-$50

Flat from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $15,000Liabilities 2012: $14,2532012Assets 2013: $208,605Liabilities 2013: $207,0472013Assets 2014: $2,534Liabilities 2014: $02014Assets 2015: $4,236Liabilities 2015: $02015Assets 2016: $3,774Liabilities 2016: $02016Assets 2017: $2,699Liabilities 2017: $02017Assets 2018: $1,864Liabilities 2018: $0Net Assets 2018: $1,8642018Assets 2019: $256Liabilities 2019: $0Net Assets 2019: $2562019Assets 2020: $206Liabilities 2020: $0Net Assets 2020: $2062020Assets 2021: $156Liabilities 2021: $0Net Assets 2021: $1562021Assets 2022: $106Liabilities 2022: $0Net Assets 2022: $1062022

Highlighted filing

2022

Assets$106
Liabilities$0
Net Assets$106
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $15,000Expenses 2012: $14,253Net Income 2012: $7472012Revenue 2013: $207,859Expenses 2013: $207,047Net Income 2013: $8122013Revenue 2014: $12,500Expenses 2014: $11,524Net Income 2014: $9762014Revenue 2015: $52,995Expenses 2015: $51,293Net Income 2015: $1,7022015Revenue 2016: $11,300Expenses 2016: $11,762Net Income 2016: -$4622016Revenue 2017: $7,500Expenses 2017: $8,575Net Income 2017: -$1,0752017Revenue 2018: $36,001Expenses 2018: $36,836Net Income 2018: -$8352018Revenue 2019: $34,113Expenses 2019: $35,721Net Income 2019: -$1,6082019Revenue 2020: $0Expenses 2020: $50Net Income 2020: -$502020Revenue 2021: $0Expenses 2021: $50Net Income 2021: -$502021Revenue 2022: $0Expenses 2022: $50Net Income 2022: -$502022

Highlighted filing

2022

Revenue$0
Expenses$50
Net Income-$50
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$106
Liabilities
$0
Net assets
$106
Revenue
$0
Expenses
$50
Net income
-$50
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.34$0.36$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.36$0.37$0.01
2017Summary only. Only limited summary data is available for this year.$0.03$0.00$0.08$0.09$0.01
2016Summary only. Only limited summary data is available for this year.$0.04$0.00$0.11$0.12$0.00
2015Summary only. Only limited summary data is available for this year.$0.04$0.00$0.53$0.51$0.02
2014Summary only. Only limited summary data is available for this year.$0.03$0.00$0.13$0.12$0.01
2013Summary only. Only limited summary data is available for this year.$2.09$2.07$2.08$2.07$0.01
2012Summary only. Only limited summary data is available for this year.$0.15$0.14$0.15$0.14$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 17, 2024
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

To increase cultural awareness and diversity utilizing the arts and music

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$156$106▼ $50
Rtn Earn Endowment Incm Other Fnds$156$106▼ $50
Total Assets$156$106▼ $50
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$156$106▼ $50
Total Liabilities and Net Assets / Fund Balance$156$106▼ $50
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Sandra SimsChairperson
Yulonda SettlesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-50
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$50--$50
Total Functional Expenses$50$0$0$50
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Governing body has quarterly updates.”

Governing documents etc available to public Part VI line 19

“990 tax return is available upon public request.”

Filing and Contact Details

Filer

Filer Name
3 Rivers Music Festival
EIN
45-5266840
Address
710 HEIDT STREET, Columbia, SC 29205
Doing Business As
3 Rivers Music Festival

Signing Officer

Name
Sandra Sims
Title
President
Phone
8033188267
Signed
2024-08-17
Discuss with paid preparer
No

Organization Details

Principal Officer
Sandra Sims
Formed
2012
Legal Domicile
Sc
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Integrity Tax & Bookkeeping LLC
Address
PO Box 210845, Columbia, SC 29221
Preparer
James Whitmire
Phone
8037500061
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Expenses are related to organizations purpose.”

List of other expenses Part IX line 24E

“Expenses are related to organizations purpose”

Raw XML Appendix238 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/BooksInCareOfDetail/PersonNm0SANDRA SIMS
IRS990/BooksInCareOfDetail/PhoneNum08033188267
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0167 PLEASANT VIEW ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0Blythewood
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029016
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0156
IRS990/CashNonInterestBearingGrp/EOYAmt0106
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt050
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-50
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt050
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDED SUNDAY AFTERNOON MUSICAL FELLOWSHIP THAT REACHED THE TOTAL ETHNIC AND SOCIAL ECONOMIC COMMUNITY TO ENCOURAGE UNITY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt03 RIVERS MUSIC FESTIVAL
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt050
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0YULONDA SETTLES
IRS990/Form990PartVIISectionAGrp/PersonNm1SANDRA SIMS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRPERSON
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO INCREASE CULTURAL AWARENESS AND DIVERSITY UTILIZING THE ARTS AND MUSIC
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0156
IRS990/NetAssetsOrFundBalancesEOYAmt0106
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LICENSE FEE
IRS990/OtherExpensesGrp/ProgramServicesAmt050
IRS990/OtherExpensesGrp/TotalAmt050
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SANDRA SIMS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-50
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0156
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt035000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt031000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt066000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt066000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt035000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt031000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt066000
IRS990ScheduleA/TotalSupportAmt066000
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOVERNING BODY HAS QUARTERLY UPDATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 TAX RETURN IS AVAILABLE UPON PUBLIC REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES ARE RELATED TO ORGANIZATIONS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXPENSES ARE RELATED TO ORGANIZATIONS PURPOSE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0156
IRS990/TotalAssetsEOYAmt0106
IRS990/TotalAssetsGrp/BOYAmt0156
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt050
IRS990/TotalFunctionalExpensesGrp/TotalAmt050
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0106
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt050
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd029016
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDRA SIMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08033188267
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt03 RIVERS MUSIC FESTIVAL
ReturnHeader/Filer/BusinessNameControlTxt03RIV
ReturnHeader/Filer/EIN0455266840
ReturnHeader/Filer/USAddress/AddressLine1Txt0710 HEIDT STREET
ReturnHeader/Filer/USAddress/CityNm0Columbia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029205
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 210845
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029221
ReturnHeader/PreparerPersonGrp/PhoneNum08037500061
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Whitmire
ReturnHeader/ReturnTs02024-08-19T19:59:53-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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