Civic Intelligence

The Educational Foundation of Lower Florence County

EIN 45-5492828 • 501(c)3 • Lake City, SC

Profile

To fund educational programs for the public schools of florence county school district 3 in lower florence county to increase the academic performance of it's students, with an emphasis on literacy and numeracy.

PO Box 397Lake City, SC 29560
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

86th percentile

53%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

98th percentile

728%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$278,462

Up $96,014 (+53%) from 2024

Liabilities

Down

$42

Down $4,907 (-99%) from 2024

Net Assets

Up

$278,420

Up $100,921 (+57%) from 2024

Revenue

Up

$170,382

Up $149,814 (+728%) from 2024

Expenses

Up

$69,461

Up $33,919 (+95%) from 2024

Net Income

Up

$100,921

Up $115,895 (+774%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2020: $134,333Liabilities 2020: $4,500Net Assets 2020: $129,8332020Assets 2022: $200,357Liabilities 2022: $4,500Net Assets 2022: $195,8572022Assets 2023: $196,973Liabilities 2023: $4,500Net Assets 2023: $192,4732023Assets 2024: $182,448Liabilities 2024: $4,949Net Assets 2024: $177,4992024Assets 2025: $278,462Liabilities 2025: $42Net Assets 2025: $278,4202025

Highlighted filing

2025

Assets$278,462
Liabilities$42
Net Assets$278,420

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2020: $154,167Expenses 2020: $22,394Net Income 2020: $131,7732020Revenue 2022: $83,354Expenses 2022: $13,245Net Income 2022: $70,1092022Revenue 2023: $16,816Expenses 2023: $20,200Net Income 2023: -$3,3842023Revenue 2024: $20,568Expenses 2024: $35,542Net Income 2024: -$14,9742024Revenue 2025: $170,382Expenses 2025: $69,461Net Income 2025: $100,9212025

Highlighted filing

2025

Revenue$170,382
Expenses$69,461
Net Income$100,921

Filings

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$16,816
Mission and Program Overview

Mission

To fund educational programs for the public schools of florence county school district 3 in lower florence county to increase the academic performance of it's students, with an emphasis on literacy and numeracy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$123,049$128,561▲ $5,512
Cash and Non-Interest-Bearing Accounts$77,308$68,412▼ $8,896
Total Assets$200,357$196,973▼ $3,384
Liabilities
Unsecured Notes Loans Payable$4,500$4,500→ $0
Total Liabilities$4,500$4,500→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$195,857$192,473▼ $3,384
Total Net Assets Fund Balance$195,857$192,473▼ $3,384
Total Liabilities and Net Assets / Fund Balance$200,357$196,973▼ $3,384
Compensation and Service Providers

Board Members and Trustees

NameTitle
James DanielsChairman
Dickie KirbyMember
Sondra HoltMember
Spencer PlayerMember
Kim ProctorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$16,816
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,534
Change in Net Assets
$-3,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,200
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
Office Expenses$4,534$4,730-$9,264
Other Expenses$3,600--$3,600
Occupancy-$3,278-$3,278
Advertising$1,793--$1,793
Fees for Services Accounting-$852-$852
Insurance-$735-$735
Conferences and Meetings$678--$678
Total Functional Expenses$10,605$9,595$0$20,200
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
Backup withholding compliance
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The Educational Foundation of Lower
EIN
45-5492828
Phone
4043868509
Address
PO BOX 397, LAKE CITY, SC 29560

Signing Officer

Name
James Daniels
Title
Chairman
Phone
4043868509
Signed
2023-10-31

Organization Details

Principal Officer
James Daniels
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Hicks Guerry Group
Address
119 S ACLINE ST, LAKE CITY, SC 29560-2632
Preparer
Deanna H Green
Phone
8433743200
Raw XML Appendix256 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/GovernmentGrantsAmt011282
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IRS990/GrantsToOrganizationsInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES DANIELS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04043868509
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE EDUCATIONAL FOUNDATION OF LOWER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FLORENCE COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0EDUC
ReturnHeader/Filer/EIN0455492828
ReturnHeader/Filer/PhoneNum04043868509
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 397
ReturnHeader/Filer/USAddress/CityNm0LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029560
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0295602632
ReturnHeader/PreparerPersonGrp/PhoneNum08433743200
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEANNA H GREEN
ReturnHeader/ReturnTs02023-11-02T16:28:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DANIELS
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits