Civic Intelligence

Lucy Harper Grier Benevolent Foundation

990 • Fiscal year 2023 • EIN 54-2082667

Jan 01, 2023 to Dec 31, 2023 • Filed on Dec 12, 2024

Organization Profilen/a
424 E Kennedy StreetSpartanburg, SC 29302

(864) 582-0138

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

3rd percentile

-126%

Higher net margin than 3% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$233,759

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 551.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-77%

Faster revenue growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$2,086,450

Up $225,099 (+12%) from 2022

Net Assets

Up

$2,086,450

Up $225,099 (+12%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin3rd percentile

Revenue

Down

$42,389

Down $144,843 (-77%) from 2022

Expenses

Up

$95,917

Up $6,413 (+7.2%) from 2022

Net Income

Down

-$53,528

Down $151,256 (-155%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $717,392Liabilities 2010: $0Net Assets 2010: $717,3922010Assets 2011: $633,098Liabilities 2011: $0Net Assets 2011: $633,0982011Assets 2012: $1,609,810Liabilities 2012: $0Net Assets 2012: $1,609,8102012Assets 2013: $1,690,369Liabilities 2013: $0Net Assets 2013: $1,690,3692013Assets 2014: $1,654,051Liabilities 2014: $0Net Assets 2014: $1,654,0512014Assets 2015: $1,541,160Liabilities 2015: $0Net Assets 2015: $1,541,1602015Assets 2016: $1,594,358Liabilities 2016: $0Net Assets 2016: $1,594,3582016Assets 2017: $1,668,943Liabilities 2017: $0Net Assets 2017: $1,668,9432017Assets 2018: $1,487,887Liabilities 2018: $0Net Assets 2018: $1,487,8872018Assets 2019: $1,655,126Liabilities 2019: $0Net Assets 2019: $1,655,1262019Assets 2020: $1,751,210Liabilities 2020: $0Net Assets 2020: $1,751,2102020Assets 2021: $2,059,367Liabilities 2021: $0Net Assets 2021: $2,059,3672021Assets 2022: $1,861,351Liabilities 2022: $0Net Assets 2022: $1,861,3512022Assets 2023: $2,086,450Liabilities 2023: $0Net Assets 2023: $2,086,4502023Assets 2024: $2,298,174Liabilities 2024: $0Net Assets 2024: $2,298,1742024

Highlighted filing

2023

Assets$2,086,450
Liabilities$0
Net Assets$2,086,450
Open 2023 Filing

Operations Trend

Revenue Growth2nd percentile

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

$1.0M$500K$0-$500KExpenses 2010: $12,8272010Expenses 2011: $54,5242011Revenue 2012: $900,037Expenses 2012: $26,691Net Income 2012: $873,3462012Revenue 2013: $54,651Expenses 2013: $133,739Net Income 2013: -$79,0882013Revenue 2014: $34,744Expenses 2014: $94,215Net Income 2014: -$59,4712014Revenue 2015: $27,466Expenses 2015: $79,436Net Income 2015: -$51,9702015Revenue 2016: $23,186Expenses 2016: $29,621Net Income 2016: -$6,4352016Revenue 2017: $22,766Expenses 2017: $130,025Net Income 2017: -$107,2592017Revenue 2018: $25,512Expenses 2018: $87,174Net Income 2018: -$61,6622018Revenue 2019: $23,562Expenses 2019: $87,478Net Income 2019: -$63,9162019Revenue 2020: $21,134Expenses 2020: $84,758Net Income 2020: -$63,6242020Revenue 2021: $226,329Expenses 2021: $87,236Net Income 2021: $139,0932021Revenue 2022: $187,232Expenses 2022: $89,504Net Income 2022: $97,7282022Revenue 2023: $42,389Expenses 2023: $95,917Net Income 2023: -$53,5282023Revenue 2024: $38,704Expenses 2024: $94,503Net Income 2024: -$55,7992024

Highlighted filing

2023

Revenue$42,389
Expenses$95,917
Net Income-$53,528
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Dec 12, 2024
Return Version
2023v5.1
Gross Receipts
$42,389
Mission and Program Overview

Mission

Charitable and philanthropic endeavors in support of and in conjunction with the spartanburg county foundation

Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,861,351$2,086,450▲ $225,099
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,861,351$2,086,450▲ $225,099
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,861,351$2,086,450▲ $225,099
Total Net Assets Fund Balance$1,861,351$2,086,450▲ $225,099
Total Liabilities and Net Assets / Fund Balance$1,861,351$2,086,450▲ $225,099
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
-Chairman
-Vice Chairman
-Director
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$42,389
Other Revenue
$0
Change in Net Assets
$-53,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$71,346
Other Expenses$24,571
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$71,346--$71,346
Fees for Services Management-$23,548-$23,548
Other Expenses$1,023--$1,023
Total Functional Expenses$72,369$23,548$0$95,917
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Multiple Sclerosis SocietyNew York, NY501(c)(3)General Support$14,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

“MARY S WHELESS, CHARLOTTE GEE - Family relationship”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“Copy of form 990 and attachments are given to all trustees for their review prior to filing. The return is reviewed by the president of spartanburg county foundation and a principal trustee of the benevolent foundation, who signs the return.”

Form 990, Part VI, Line 19 Required documents available to the public

“Upon request, the financial statements and form 990 are available for inspections at the office of Spartanburg county foundation, 424 E Kennedy street, Spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9AM and 5PM, Monday through Friday.”

FORM 990, PART VI, SECTION B, LINE 11B:

“Copy of form 990 and attachments are given to all trustees for their review prior to filing. The return is reviewed by the president of spartanburg county foundation and a principal trustee of the benevolent foundation, who signs the return.”

FORM 990, PART VI, SECTION C, LINE 19:

“Upon request, the financial statements and form 990 are available for inspections at the office of spartanburg county foundation, 424 e kennedy street, spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9am and 5pm, monday through friday.”

Filing and Contact Details

Filer

Filer Name
Lucy Harper Grier Benevolent Foundation
EIN
54-2082667
Phone
8645820138
Address
424 E KENNEDY STREET, SPARTANBURG, SC 29302

Signing Officer

Name
Charlotte Grier Gee
Title
Chairwoman
Phone
8645820138
Signed
2024-12-12
Discuss with paid preparer
No

Organization Details

Formed
2003
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Forvis Mazars LLP
Address
500 Ridgefield Court, Asheville, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Other adjustment to investment value - 5877;”

FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION:

“COUNTY FOUNDATION.”

FORM 990, PART XII, LINE 2C:

“The spartanburg county foundation board of trustees reviews the audit. There has been no change in procedures from prior years.”

Financial Statement Notes

Schedule D, Part X, Line 2

“The foundation has been recognized by the internal revenue service as a charitable organization as described in section 501(c)(3) of the internal revenue code (irc) and is exempt from federal income taxes pursuant to section 509(a)(2) of the internal revenue code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The foundation has determined that it does not have any material unrecognized tax benefits or obligations as of december 31, 2022.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The Foundation has been recognized by the Internal Revenue Service as a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal income taxes pursuant to Section 509(a)(2) of the Internal Revenue Code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023.”

Raw XML AppendixShowing 400 of 463 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/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SPARTANBURG COUNTY FOUNDATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A CHARITABLE ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE FOUNDATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Foundation has been recognized by the Internal Revenue Service as a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal income taxes pursuant to Section 509(a)(2) of the Internal Revenue Code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TotalLiabilityAmt00
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IRS990ScheduleI/RecipientTable/CashGrantAmt014000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General Support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0National Multiple Sclerosis Society
IRS990ScheduleI/RecipientTable/RecipientEIN0566019372
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0733 Third Avenue 3rd Floor
IRS990ScheduleI/RecipientTable/USAddress/CityNm0New York
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd010017
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Supporting organization grants are first approved by the board of the supporting organization. Grants are further reviewed by The Spartanburg County Foundation to determine that the grantee organization is exempt under 501(c)(3), or qualifies as a church or as a governmental agency. If the grantee meets one of these requirements, the grant is approved without further monitoring. If not, the grant is denied. The Spartanburg County Foundation Board of Trustees reviews grants at their regularly scheduled meetings.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0233759
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARY S WHELESS, CHARLOTTE GEE - Family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copy of form 990 and attachments are given to all trustees for their review prior to filing. The return is reviewed by the president of spartanburg county foundation and a principal trustee of the benevolent foundation, who signs the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request, the financial statements and form 990 are available for inspections at the office of Spartanburg county foundation, 424 E Kennedy street, Spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9AM and 5PM, Monday through Friday.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other adjustment to investment value - 5877;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COUNTY FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPY OF FORM 990 AND ATTACHMENTS ARE GIVEN TO ALL TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. THE RETURN IS REVIEWED BY THE PRESIDENT OF SPARTANBURG COUNTY FOUNDATION AND A PRINCIPAL TRUSTEE OF THE BENEVOLENT FOUNDATION, WHO SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST, THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTIONS AT THE OFFICE OF SPARTANBURG COUNTY FOUNDATION, 424 E KENNEDY STREET, SPARTANBURG, SC 29302, TELEPHONE 864-582-0138, BETWEEN THE HOURS OF 9AM AND 5PM, MONDAY THROUGH FRIDAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE SPARTANBURG COUNTY FOUNDATION BOARD OF TRUSTEES REVIEWS THE AUDIT. THERE HAS BEEN NO CHANGE IN PROCEDURES FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2 Family/business relationships amongst interested persons
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,086,450
Liabilities
$0
Net assets
$2,086,450
Revenue
$42,389
Expenses
$95,917
Net income
-$53,528
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.04$0.09$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.04$0.10$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$0.19$0.09$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.23$0.09$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.02$0.08$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.02$0.09$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.03$0.09$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.02$0.13$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.02$0.03$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.03$0.08$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.03$0.09$0.06
2013Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$0.05$0.13$0.08
2012Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$0.90$0.03$0.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$0.01