Civic Intelligence

Greater Lake City Alliance

EIN 47-5435410 • 501(c)3 • Lake City, SC

Profile

To provide financial support to governmental entities, section501(c)(3) organizations, and other entities, as well as to engagedirectly in community and economic development activities, thatfurther these purposes.

133-b East Main StreetLake City, SC 29560-2626

n/A

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

Higher debt load relative to assets than 4% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

5th percentile

0.00x

Higher debt load relative to revenue than 5% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

89th percentile

46%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

7.3%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

3.5%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$94,798,773

Up $6,447,508 (+7.3%) from 2023

Liabilities

Down

$46,455

Down $5,315 (-10%) from 2023

Net Assets

Up

$94,752,318

Up $6,452,823 (+7.3%) from 2023

Revenue

Up

$13,789,508

Up $465,408 (+3.5%) from 2023

Expenses

Up

$7,384,749

Up $858,411 (+13%) from 2023

Net Income

Down

$6,404,759

Down $393,003 (-5.8%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100M$50M$0Assets 2016: $11,083,969Liabilities 2016: $8,269Net Assets 2016: $11,075,7002016Assets 2017: $19,551,021Liabilities 2017: $136,204Net Assets 2017: $19,414,8172017Assets 2018: $51,110,775Liabilities 2018: $11,354,190Net Assets 2018: $39,756,5852018Assets 2019: $81,242,584Liabilities 2019: $23,603,512Net Assets 2019: $57,639,0722019Assets 2020: $80,430,458Liabilities 2020: $23,708,528Net Assets 2020: $56,721,9302020Assets 2021: $96,049,976Liabilities 2021: $23,601,005Net Assets 2021: $72,448,9712021Assets 2022: $81,553,645Liabilities 2022: $65,675Net Assets 2022: $81,487,9702022Assets 2023: $88,351,265Liabilities 2023: $51,770Net Assets 2023: $88,299,4952023Assets 2024: $94,798,773Liabilities 2024: $46,455Net Assets 2024: $94,752,3182024

Highlighted filing

2024

Assets$94,798,773
Liabilities$46,455
Net Assets$94,752,318

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2016: $11,516,293Expenses 2016: $440,593Net Income 2016: $11,075,7002016Revenue 2017: $10,545,250Expenses 2017: $2,206,133Net Income 2017: $8,339,1172017Revenue 2018: $23,551,583Expenses 2018: $3,209,815Net Income 2018: $20,341,7682018Revenue 2019: $24,364,379Expenses 2019: $6,481,892Net Income 2019: $17,882,4872019Revenue 2020: $4,068,172Expenses 2020: $4,985,314Net Income 2020: -$917,1422020Revenue 2021: $19,968,830Expenses 2021: $4,460,326Net Income 2021: $15,508,5042021Revenue 2022: $18,279,945Expenses 2022: $5,789,137Net Income 2022: $12,490,8082022Revenue 2023: $13,324,100Expenses 2023: $6,526,338Net Income 2023: $6,797,7622023Revenue 2024: $13,789,508Expenses 2024: $7,384,749Net Income 2024: $6,404,7592024

Highlighted filing

2024

Revenue$13,789,508
Expenses$7,384,749
Net Income$6,404,759

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$14,588,084
Mission and Program Overview

Mission

To provide financial support to governmental entities, section 501(c)(3) organizations, and other entities, as well as to engage directly in community and economic development activities, that further these purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$88,299,495$94,752,318▲ $6,452,823
Land, Buildings, and Equipment, Net$79,870,797$87,347,305▲ $7,476,508
Savings and Temporary Cash Investments$2,123,714$4,163,134▲ $2,039,420
Investments Other Securities$2,800,345$2,742,275▼ $58,070
Other Notes and Loans Receivable, Net$682,718$274,897▼ $407,821
Cash and Non-Interest-Bearing Accounts$2,848,863$248,399▼ $2,600,464
Inventories for Sale or Use$24,828$22,763▼ $2,065
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$88,351,265$94,798,773▲ $6,447,508
Liabilities
Other Liabilities$51,770$46,455▼ $5,315
Total Liabilities$51,770$46,455▼ $5,315
Net Assets / Fund Balance
Total Net Assets Fund Balance$88,299,495$94,752,318▲ $6,452,823
Total Liabilities and Net Assets / Fund Balance$88,351,265$94,798,773▲ $6,447,508

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$86,838,703$3,838,954$90,677,657
Equipment$103,951$701,005$804,956
Leasehold Improvements$251,620-$251,620
Other Land Buildings$153,031-$153,031
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason E MorseProject ManagerFT$178,278$7,122$185,400

Board Members and Trustees

NameTitle
Robert TiltonChair
Anna Burrown McclellanDirector
Collin AltmanDirector
David E GreenDirector
Lee NettlesDirector
Robert PhillipsDirector
Harry LesesneExecutive Director

Highest Paid Contractors

ContractorServicesLocationCompensation
929 Construction LLCConstruction5711 SIX FORKS RD STE 200, Raleigh, NC 27609$3,340,277
Nettles Turbeville And ReddeckAttorneyPO BOX 699, Lake City, SC 29560$218,668
Revenue and Support

Revenue Composition

Contributions and Grants
$10,185,584
Program Service Revenue
$3,969,781
Investment Income
$186,316
Other Revenue
$-552,173
All Other Contributions
$10,175,000
Change in Net Assets
$6,404,759

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$45,000Fair Market Value (FMV)
Total Noncash Contributions1$45,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,638,863
Salaries, Compensation, and Employee Benefits$745,486
Grants and Similar Amounts Paid$400
Total Fundraising Expense$52
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$657,992$104,321-$762,313
Fees for Services Other$739,929$9,007-$748,936
Other Salaries and Wages$434,159$193,830-$627,989
All Other Expenses$488,387$79,981$52$568,420
Other Expenses$260,746--$260,746
Occupancy$207,961$3,438-$211,399
Insurance$48,134$19,953-$68,087
Fees for Services Accounting-$53,166-$53,166
Other Employee Benefits$35,422$15,914-$51,336
Payroll Taxes$30,895$13,880-$44,775
Travel$31,471$4,955-$36,426
Advertising$24,334--$24,334
Pension Plan Contributions$14,756$6,630-$21,386
Office Expenses$6,834$7,874-$14,708
Fees for Services Legal$9,665--$9,665
Grants to Domestic Orgs$400--$400
Total Functional Expenses$6,871,748$512,949$52$7,384,749
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
Com Accounts Payable$25,392
Security Deposits & Pre-paid Rent$21,063
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the return is sent via email to the directors asking for comments or questions before the return is filed.

Form 990, Part VI, Section B, Line 12C

Compliance with the policy is monitored through annual submission of conflict of interest forms and follow-up where necessary.

Form 990, Part VI, Section B, Line 15

The greater lake city community development office board of directors has adopted an executive compensation policy and bases compensation levels using comparability surveys.

Form 990, Part VI, Section C, Line 19

The greater lake city community development office honors the requirements of the laws governing requests for such documents from the public and federal and state agencies.

Filing and Contact Details

Filer

Filer Name
Greater Lake City Alliance
EIN
47-5435410
Phone
8433740138
Address
133-B EAST MAIN STREET, LAKE CITY, SC 29560-2626

Signing Officer

Name
Robert Tilton
Title
Chair
Phone
8433740138
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Tilton
Formed
2015
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
12
Volunteers
6

Preparer

Firm
Websterrogers Llp
Address
1411 2ND LOOP RD, FLORENCE, SC 29505
Preparer
Sharon C Norris CPA
Phone
8436655900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees: program service expenses -253. Management and general expenses -12. Fundraising expenses 0. Total expenses -265. Consulting: program service expenses 276,163. Management and general expenses 0. Fundraising expenses 0. Total expenses 276,163. Property taxes: program service expenses 697. Management and general expenses 0. Fundraising expenses 0. Total expenses 697. Merchant fees: program service expenses 16,869. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,869. Outside contract: program service expenses 446,453. Management and general expenses 8,994. Fundraising expenses 0. Total expenses 455,447. Bank fees: program service expenses 0. Management and general expenses 25. Fundraising expenses 0. Total expenses 25.

Raw XML AppendixShowing 400 of 526 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/OtherExpensesGrp/ProgramServicesAmt11641717
IRS990/OtherExpensesGrp/ProgramServicesAmt2348900
IRS990/OtherExpensesGrp/ProgramServicesAmt3260746
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IRS990/OtherExpensesGrp/TotalAmt11641717
IRS990/OtherExpensesGrp/TotalAmt2348900
IRS990/OtherExpensesGrp/TotalAmt3260746
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IRS990/OtherRevenueMiscGrp/BusinessCd1900099
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013880
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06630
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014756
IRS990/PensionPlanContributionsGrp/TotalAmt021386
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROBERT TILTON
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0INN
IRS990/ProgramServiceRevenueGrp/Desc1CROSSROADS ON MAIN
IRS990/ProgramServiceRevenueGrp/Desc2RV PARK INCOME
IRS990/ProgramServiceRevenueGrp/Desc3CONTINUUM
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt314216
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt02094284
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt11614469
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt2236812
IRS990/ProgSrvcAccomActy2Grp/Desc0IN 2018 THE ORGANIZATION TOOK OVER THE OPERATIONS OF THE INN WHICH IS THE CORNERSTONE OF DOWNTOWN DEVELOPMENT IN LAKE CITY.THE RV PARK CONTINUES TO OPERATE AND PROVIDE A PLACE FOR PEOPLE TO STAY WHILE VISITING LAKE CITY. THESE ENDEAVOURS ARE TO CONTINUE THE MISSION OF GREATER LAKE CITY ALLIANCE. GLCA ALSO OPERATES THE CROSSROADS HOSPITALITY GROUP WHICH PROVIDES SERVICES AND CHG OPERATES THE GREEN FROG SOCIAL HOUSE RESTAURANT, LC BISTRO (RESTAURANT AT THE INN AT THE CROSSROADS). GLCA HAS A PROPERTY MANAGEMENT COMPONENT INVOLVING RENT/LEASE OF OFFICE SPACE AND/OR APARTMENTS. CONSTRUCTION OF THE MCALISTER STREET APARTMENTS IS ONGOING WIHT A TOTAL OF 37 2-BEDROOM UNITS WITH AN ANTICIPATED OPENING DATE OF DECEMBER 2025.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03568961
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03945565
IRS990/ProgSrvcAccomActy3Grp/Desc0THE CONTINUUM CONTINUES OPERATIONS AS A DUAL ENROLLMENT PROGRAM BETWEEN AREA HIGH SCHOOLS, FRANCIS MARION UNIVERSITY AND FLORENCE DARLINGTON TECHNICAL COLLEGE.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt0400
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt014216
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt013324100
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt06404759
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-477417
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt011838
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt088299495
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt094752318
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02123714
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04163134
IRS990ScheduleA/FactsAndCircumstancesTestTxt0GREATER LAKE CITY ALLIANCE ("THE CORPORATION") IS A SOUTH CAROLINA NONPROFIT CORPORATION INCORPORATED ON JULY 28, 2015. THE CORPORATION IS FORMED AS AN INDEPENDENT, NONPROFIT, NONPARTISAN ORGANIZATION WITH THE MISSION TO PROVIDE FINANCIAL SUPPORT TO GOVERNMENTAL ENTITIES, SECTION 501 (C) (3) ORGANIZATIONS, AND OTHER ENTITIES, AS WELL AS TO ENGAGE DIRECTLY IN COMMUNITY AND ECONOMIC DEVELOPMENT ACTIVITIES, THAT FURTHER THESE PURPOSES. THE ORGANIZATION PROVIDES AVENUES TO INCREASE THE WELFARE OF LAKE CITY BY OPERATIONS OF THE CORNERSTONE OF LAKE CITY (THE INN), OPERATIONS OF (THE CONTINUUM), A DUAL ENROLLMENT AND WORK FORCE DEVELOPMENT FACILITY, AND ASSISTANCE TO THE CITY FOR PROJECTS THAT BETTER LAKE CITY. THE INTERNAL REVENUE SERVICE HAS ISSUED A DETERMINATION LETTER STATING THAT THE CORPORATION IS A CHARITABLE AND EDUCATION ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE.THIS IS THE 10TH YEAR OF THE ORGANIZATION'S OPERATIONS, AND BASED UPON THE DISCUSSION BELOW, THE CORPORATION QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION UNDER IRC 509(A)(1) AND 170(B)(1)(A)(VI). FOR THE REASONS DESCRIBED BELOW, THE CORPORATION SATISFIES THE ALTERNATE FACTS-AND-CIRCUMSTANCES TEST AND, THEREFORE, QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION.1.THE CORPORATION'S PUBLIC SUPPORT PERCENTAGE EXCEEDS THE 10% THRESHOLD IN 2024.2.THE CORPORATION IS AN INDEPENDENT, NONPARTISAN AND NONPROFIT ORGANIZATION. THE CENTRAL MISSION AND SINGULAR GOAL OF THE CORPORATION IS TO FOSTER A CULTURALLY-RICH ENVIRONMENT IN THE REGION AND TO SERVE AS A LEADER IN THE CULTIVATION AND ENHANCEMENT OF THE REGION'S CREATIVE ECONOMY BY CREATING, SPONSORING, OR PROMOTING PROGRAMS THAT CONNECT THE COMMUNITY THROUGH PROVIDING ASSISTANCE TO THE CITY, CORNERSTONE OPERATIONS, AND OPERATING AN EDUCATIONAL FACILITY. ALL OF THESE PROGRAMS POSITIVELY AFFECT THE COMMUNITY'S SCHOOLS AND EDUCATION SYSTEM; INCREASE TOURISM AND PROVIDE TOURISM BASED INITIATIVES; AND POSITIVELY IMPACT THE QUALITY OF LIFE FOR ALL CITIZENS IN THE GREATER LAKE CITY AREA THROUGH THESE PROGRAMS.PAST EFFORTS OF THE CORPORATION AT THE STATE AND REGIONAL POLICY LEVELS HAVE INCLUDED:"DEVELOPING, PLANNING, AND PROMOTING A ROUND-ABOUT PROJECT, CONSULTING SERVICES PERTAINING TO WATER AND SEWER OF LAKE CITY, AND RE-ZONING OF LAKE CITY."BUILDING UP BUSINESS IN THE LAKE CITY AREA. "PROVIDING AN EDUCATIONAL FACILITY FOR HIGHER EDUCATION. 3.THE CORPORATION'S BOARD OF DIRECTORS REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS, AND INCLUDES SEVERAL COMMUNITY LEADERS ALL ACROSS SOUTH CAROLINA.FOR THE REASONS DESCRIBED ABOVE, GREATER LAKE CITY ALLIANCE SATISFIES THE ALTERNATE FACTS AND CIRCUMSTANCES TEST AND, THEREFORE, QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION UNDER SECTION 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt014769900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt017394235
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01703960
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0177605
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01838
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt0998653
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.18040
IRS990ScheduleA/PublicSupportPY170Pct00.15230
IRS990ScheduleA/PublicSupportTotal170Amt010344061
IRS990ScheduleA/SubstantialContributorsTotAmt044296457
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02081090
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt054640518
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IRS990ScheduleD/BuildingsGrp/BookValueAmt086838703
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03838954
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0103951
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0701005
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0804956
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0251620
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0251620
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0153031
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0153031
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021063
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS & PRE-PAID RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COM ACCOUNTS PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt046455
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IRS990ScheduleJ/EquityBasedCompArrngmInd00
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