Civic Intelligence

Frazee Center

990 • Fiscal year 2022 • EIN 46-1185268

Jan 01, 2022 to Dec 31, 2022 • Filed on Feb 15, 2024

Organization ProfileN/A
8110 Hwy 81 NEasley, SC 29642

(864) 616-6408

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.04x

Higher debt load relative to revenue than 56% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

6th percentile

-60%

Higher net margin than 6% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

72nd percentile

$60,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 25.8% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

18th percentile

-13%

Faster asset growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-56%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$918,364

Down $136,974 (-13%) from 2021

Net Assets

Down

$909,367

Down $139,965 (-13%) from 2021

Liabilities

Up

$8,997

Up $2,991 (+50%) from 2021

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin6th percentile

Revenue

Down

$232,879

Down $294,151 (-56%) from 2021

Expenses

Up

$372,847

Up $68,587 (+23%) from 2021

Net Income

Down

-$139,968

Down $362,738 (-163%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2014: $835,363Liabilities 2014: $403,686Net Assets 2014: $431,6772014Assets 2015: $806,036Liabilities 2015: $403,110Net Assets 2015: $402,9262015Assets 2016: $759,735Liabilities 2016: $366,522Net Assets 2016: $393,2132016Assets 2017: $925,545Liabilities 2017: $368,510Net Assets 2017: $557,0352017Assets 2018: $1,065,834Liabilities 2018: $17,392Net Assets 2018: $1,048,4422018Assets 2019: $793,494Liabilities 2019: $5,490Net Assets 2019: $788,0042019Assets 2020: $826,616Liabilities 2020: $44,430Net Assets 2020: $782,1862020Assets 2021: $1,055,338Liabilities 2021: $6,006Net Assets 2021: $1,049,3322021Assets 2022: $918,364Liabilities 2022: $8,997Net Assets 2022: $909,3672022Assets 2023: $917,776Liabilities 2023: $2,972Net Assets 2023: $914,8042023Assets 2024: $852,012Liabilities 2024: $3,416Net Assets 2024: $848,5962024

Highlighted filing

2022

Assets$918,364
Liabilities$8,997
Net Assets$909,367
Open 2022 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $773,341Expenses 2014: $445,274Net Income 2014: $328,0672014Revenue 2015: $552,251Expenses 2015: $581,002Net Income 2015: -$28,7512015Revenue 2016: $584,535Expenses 2016: $594,249Net Income 2016: -$9,7142016Revenue 2017: $711,561Expenses 2017: $547,884Net Income 2017: $163,6772017Revenue 2018: $875,534Expenses 2018: $384,127Net Income 2018: $491,4072018Revenue 2019: $191,062Expenses 2019: $451,500Net Income 2019: -$260,4382019Revenue 2020: $310,505Expenses 2020: $316,322Net Income 2020: -$5,8172020Revenue 2021: $527,030Expenses 2021: $304,260Net Income 2021: $222,7702021Revenue 2022: $232,879Expenses 2022: $372,847Net Income 2022: -$139,9682022Revenue 2023: $264,604Expenses 2023: $259,167Net Income 2023: $5,4372023Revenue 2024: $218,361Expenses 2024: $284,569Net Income 2024: -$66,2082024

Highlighted filing

2022

Revenue$232,879
Expenses$372,847
Net Income-$139,968
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$232,879
Mission and Program Overview

Mission

The center runs a free preschool for 3 & 4 year olds and free afterschool activities for k5 thru 8th grade. Students will be assigned mentors and will be taught to work

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$825,661$801,601▼ $24,060
Savings and Temporary Cash Investments$179,805$68,650▼ $111,155
Cash and Non-Interest-Bearing Accounts$45,053$43,294▼ $1,759
Investments in Publicly Traded Securities$4,819$4,819→ $0
Total Assets$1,055,338$918,364▼ $136,974
Liabilities
Accounts Payable and Accrued Expenses$6,006$8,997▲ $2,991
Total Liabilities$6,006$8,997▲ $2,991
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,049,332$909,367▼ $139,965
Total Net Assets Fund Balance$1,049,332$909,367▼ $139,965
Total Liabilities and Net Assets / Fund Balance$1,055,338$918,364▼ $136,974

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$598,507$105,403$703,910
Equipment$61,632$52,272$113,904
Leasehold Improvements$84,714$12,072$96,786
Other Land Buildings$6,748$70,464$77,212
Land$50,000-$50,000
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jenny ReevesTreasurerFT$30,000$30,000$60,000

Board Members and Trustees

NameTitle
Jason LesleyPresident
Matt ReevesVice-president
BONNIE McCLAINDirector
David SpannDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$231,589
Program Service Revenue
$0
Investment Income
$45
Other Revenue
$1,245
All Other Contributions
$231,089
Change in Net Assets
$-139,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,151
Salaries, Compensation, and Employee Benefits$169,696
Total Fundraising Expense$27,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,288$5,782$11,563$115,633
Depreciation Depletion$39,542$21,292$0$60,834
All Other Expenses$46,197$10,906$200$57,303
Current Officers, Directors, Trustees, and Key Employees$4,500$13,500$12,000$30,000
Payroll Taxes$17,566$2,888$3,609$24,063
Occupancy$12,396$6,675$0$19,071
Insurance$8,768$4,721$0$13,489
Other Expenses$6,651$2,217$0$8,868
Office Expenses$2,139$1,152$0$3,291
Conferences and Meetings$944$508$0$1,452
Interest$452$243$0$695
Total Functional Expenses$264,132$81,343$27,372$372,847
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
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Frazee Center
EIN
46-1185268
Phone
8646166408
Address
8110 HWY 81 N, EASLEY, SC 29642

Signing Officer

Name
Jenny Reeves
Title
Treasurer
Phone
8646166408
Signed
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jenny Reeves
Formed
2013
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
450

Preparer

Firm
Francis M Branyon Iii CPA LLC
Address
PO BOX 4134, ANDERSON, SC 29622
Preparer
Francis M Branyon Iii
Phone
8642264100
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

“Minutes are kept of director meetings”

Pt VI, Line 11B

“The treasurer and president review the 990 prior to submission”

Pt VI, Line 12C

“The directors review the conflict of interest on an annual basis”

Other

“FORGIVENESS OF PPP LOAN”

Form 990, Part IX, Line 24E

“Supplies 39334. 29826. 9508. 0.”

Form 990, Part IX, Line 24E

“Children's activities 13528. 13528. 0. 0.”

Form 990, Part IX, Line 24E

“Outside svc/ contr labor 200. 0. 0. 200.”

Form 990, Part IX, Line 24E

“POSTAGE 197. 0. 197. 0.”

Form 990, Part IX, Line 24E

“Literature 3768. 2826. 942. 0.”

Form 990, Part IX, Line 24E

“Bank fees 250. 0. 250. 0.”

Form 990, Part IX, Line 24E

“Property taxes 26. 17. 9. 0.”

Raw XML AppendixShowing 400 of 414 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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IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt01592994
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0232834
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0526952
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0309846
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0190835
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0332527
IRS990ScheduleA/Total509Grp/TotalAmt01592994
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01593661
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0598507
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0105403
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0703910
IRS990ScheduleD/EquipmentGrp/BookValueAmt061632
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052272
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113904
IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt084714
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012072
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt096786
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06748
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt070464
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt077212
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0801601
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINUTES ARE KEPT OF DIRECTOR MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER AND PRESIDENT REVIEW THE 990 PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DIRECTORS REVIEW THE CONFLICT OF INTEREST ON AN ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORGIVENESS OF PPP LOAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUPPLIES 39334. 29826. 9508. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHILDREN'S ACTIVITIES 13528. 13528. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUTSIDE SVC/ CONTR LABOR 200. 0. 0. 200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7POSTAGE 197. 0. 197. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LITERATURE 3768. 2826. 942. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK FEES 250. 0. 250. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PROPERTY TAXES 26. 17. 9. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0918364
IRS990/TotalAssetsGrp/BOYAmt01055338
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IRS990/TotalContributionsAmt0231589
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027372
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081343
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264132
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372847
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06006
IRS990/TotalLiabilitiesEOYAmt08997
IRS990/TotalLiabilitiesGrp/BOYAmt06006
IRS990/TotalLiabilitiesGrp/EOYAmt08997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01049332
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0909367
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0264132
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/ExclusionAmt045
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01245
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232879
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01055338
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0918364
IRS990/TotReportableCompRltdOrgAmt030000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt08110 HWY 81 N
IRS990/USAddress/CityNm0EASLEY
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029642
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNY REEVES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08646166408
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRAZEE CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FRAZ
ReturnHeader/Filer/EIN0461185268
ReturnHeader/Filer/PhoneNum08646166408
ReturnHeader/Filer/USAddress/AddressLine1Txt08110 HWY 81 N
ReturnHeader/Filer/USAddress/CityNm0EASLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029642
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571048730
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRANCIS M BRANYON III CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 4134

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$918,364
Liabilities
$8,997
Net assets
$909,367
Revenue
$232,879
Expenses
$372,847
Net income
-$139,968
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.22$0.28$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$0.26$0.26$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.01$0.91$0.23$0.37$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.01$1.05$0.53$0.30$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.04$0.78$0.31$0.32$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.79$0.19$0.45$0.26
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.02$1.05$0.88$0.38$0.49
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.37$0.56$0.71$0.55$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.37$0.39$0.58$0.59$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.40$0.40$0.55$0.58$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.40$0.43$0.77$0.45$0.33