Civic Intelligence

Partners for Active Living

990 • Fiscal year 2019 • EIN 54-2111221

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 10, 2020

226 South Spring StreetSpartanburg, SC 29306

(864) 598-9638

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

25th percentile

0.01x

Higher debt load relative to revenue than 25% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

97th percentile

148%

Faster asset growth than 97% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

60th percentile

8.5%

Faster revenue growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$658,529

Up $392,830 (+148%) from 2018

Net Assets

Up

$642,056

Up $396,881 (+162%) from 2018

Liabilities

Down

$16,473

Down $4,051 (-20%) from 2018

Revenue

Up

$1,133,460

Up $88,416 (+8.5%) from 2018

Expenses

Down

$741,955

Down $439,102 (-37%) from 2018

Net Income

Up

$391,505

Up $527,518 (+388%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $283,350Liabilities 2010: $9,649Net Assets 2010: $273,7012010Assets 2011: $283,475Liabilities 2011: $8,751Net Assets 2011: $274,7242011Assets 2012: $204,663Liabilities 2012: $6,054Net Assets 2012: $198,6092012Assets 2013: $211,010Liabilities 2013: $10,440Net Assets 2013: $200,5702013Assets 2014: $245,525Liabilities 2014: $11,035Net Assets 2014: $234,4902014Assets 2015: $289,770Liabilities 2015: $8,866Net Assets 2015: $280,9042015Assets 2016: $730,641Liabilities 2016: $5,072Net Assets 2016: $725,5692016Assets 2017: $524,525Liabilities 2017: $5,061Net Assets 2017: $519,4642017Assets 2018: $265,699Liabilities 2018: $20,524Net Assets 2018: $245,1752018Assets 2019: $658,529Liabilities 2019: $16,473Net Assets 2019: $642,0562019Assets 2020: $813,629Liabilities 2020: $60,522Net Assets 2020: $753,1072020Assets 2021: $1,386,011Liabilities 2021: $84,466Net Assets 2021: $1,301,5452021Assets 2022: $1,604,582Liabilities 2022: $222,267Net Assets 2022: $1,382,3152022Assets 2023: $1,440,956Liabilities 2023: $228,658Net Assets 2023: $1,212,2982023Assets 2024: $1,437,396Liabilities 2024: $257,679Net Assets 2024: $1,179,7172024

Highlighted filing

2019

Assets$658,529
Liabilities$16,473
Net Assets$642,056

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $319,2202010Expenses 2011: $439,4312011Expenses 2012: $542,1682012Revenue 2013: $485,145Expenses 2013: $483,184Net Income 2013: $1,9612013Revenue 2014: $474,025Expenses 2014: $440,105Net Income 2014: $33,9202014Revenue 2015: $657,408Expenses 2015: $607,294Net Income 2015: $50,1142015Revenue 2016: $1,031,659Expenses 2016: $588,279Net Income 2016: $443,3802016Revenue 2017: $591,112Expenses 2017: $797,217Net Income 2017: -$206,1052017Revenue 2018: $1,045,044Expenses 2018: $1,181,057Net Income 2018: -$136,0132018Revenue 2019: $1,133,460Expenses 2019: $741,955Net Income 2019: $391,5052019Revenue 2020: $1,427,793Expenses 2020: $1,306,890Net Income 2020: $120,9032020Revenue 2021: $1,627,543Expenses 2021: $1,163,218Net Income 2021: $464,3252021Revenue 2022: $2,927,389Expenses 2022: $2,730,939Net Income 2022: $196,4502022Revenue 2023: $2,161,231Expenses 2023: $2,331,836Net Income 2023: -$170,6052023Revenue 2024: $2,249,764Expenses 2024: $2,298,333Net Income 2024: -$48,5692024

Highlighted filing

2019

Revenue$1,133,460
Expenses$741,955
Net Income$391,505
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 10, 2020
Return Version
2018v3.2
Gross Receipts
$1,134,402
Mission and Program Overview

Mission

Mission statement: partners for active living transforms spartanburg county into a vibrant, healthy, connected community where we live and grow. Form 990, part iii, line 1, description of organization mission: partners for active living frames our work in three themes, which all point to healthy lifestyles through physical activity and healthy eating. The programs are walking & bicycling, healthy children, and trails & parks development.

Partners for active living transforms spartanburg county into a vibrant, healthy, connected community where we live and grow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,652$251,033▲ $169,381
Land, Buildings, and Equipment, Net$77,293$96,413▲ $19,120
Accounts Receivable$7,366$8,244▲ $878
Total Assets$265,699$658,529▲ $392,830
Other Assets Total$99,388$302,839▲ $203,451
Liabilities
Other Liabilities$8,269$10,973▲ $2,704
Accounts Payable and Accrued Expenses$12,255$5,500▼ $6,755
Total Liabilities$20,524$16,473▼ $4,051
Net Assets / Fund Balance
Unrestricted Net Assets$245,175$549,556▲ $304,381
Temporarily Rstr Net Assets-$92,500-
Total Net Assets Fund Balance$245,175$642,056▲ $396,881
Total Liabilities and Net Assets / Fund Balance$265,699$658,529▲ $392,830

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,413$163,734$260,147
Other Assets Org$302,839--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura RingoExecutive DiFT$72,141$1,250$73,391

Board Members and Trustees

NameTitle
Bess LeeChair
Chad LawsonChair-elect
Adrienne AblesDirector
Art LittlejohnDirector
Bill MichelsDirector
Brandt GoodwinDirector
David ProctorDirector
Jalitha MooreDirector
Linda BilanchoneDirector
Mac WhiteDirector
Matt RoosDirector
Michael ForresterDirector
Ned MorrisDirector
Ruth LittlejohnDirector
Ty DawsonDirector
Wanda Cheeks-holmesDirector
Mark VangeisonSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$916,700
Program Service Revenue
$214,144
Investment Income
$2,516
Other Revenue
$100
All Other Contributions
$785,780
Change in Net Assets
$391,505

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,133,460
Revenue Not Reported on Form 990
$5,376
Total Revenue per Audited Statements
$1,138,836
Total Revenue per Form 990
$1,133,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$455,990
Salaries, Compensation, and Employee Benefits$285,965
Total Fundraising Expense$33,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,586$19,892$9,199$177,677
Current Officers, Directors, Trustees, and Key Employees$47,642$14,659$10,994$73,295
All Other Expenses$27,960$5,603$3,843$37,406
Depreciation Depletion$19,761$243$67$20,071
Payroll Taxes$14,850$2,615$1,528$18,993
Other Employee Benefits$12,596$2,003$1,401$16,000
Fees for Services Accounting-$14,500-$14,500
Other Expenses$9,076$5,242-$14,318
Insurance$12,161$1,540-$13,701
Advertising$6,111$588$5,633$12,332
Travel$7,285$2,050$310$9,645
Fees for Services Other$5,563$710$653$6,926
Occupancy$3,690$840-$4,530
Total Functional Expenses$637,842$70,485$33,628$741,955

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$741,955
Total Expenses per Audited Statements$741,955
Total Expenses per Form 990$741,955
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
Payroll Liabilities$10,973
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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, Page 6, Part VI, Line 11B

A copy of the form 990 is emailed to each director. The return receipt function within microsoft outlook is used to ensure that each director opens the email. Any questions are addressed prior to filing.

Form 990, Page 6, Part VI, Line 12C

Annually, a new conflict of interest form is completed by each board member and staff members. This is addressed at the august board meeting, which is the first meeting of the fiscal year.

Form 990, Page 6, Part VI, Line 15A

Comparable data is obtained and reviewed by the board of directors chair. This data and performance evaluations are used to determine the executive director compensation. For other employees, comparabale data is also obtained and reviewed by the executive director. This data and performance evaluations are used to determine the salaries of employees. These salaries are outlined in budget approvals by the board of directors and the finance committee.

Form 990, Page 6, Part VI, Line 19

This information is provided upon reasonable request to the organization.

Filing and Contact Details

Filer

Filer Name
Partners for Active Living
EIN
54-2111221
Phone
8645989638
Address
226 SOUTH SPRING STREET, SPARTANBURG, SC 29306

Signing Officer

Name
Laura Ringo
Title
Executive Director
Phone
8645989638
Signed
2020-02-10

Organization Details

Principal Officer
Laura Ringo
Formed
2003
Legal Domicile
Sc
Voting Board Members
17
Independent Board Members
17
Employees
6
Volunteers
225

Preparer

Firm
Norman Johnson & Co Pa
Address
812 E MAIN ST, SPARTANBURG, SC 29302
Preparer
Gary J Johnson CPA
Phone
8645738623
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission statement: partners for active living transforms spartanburg county into a vibrant, healthy, connected community where we live and grow. Form 990, part iii, line 1, description of organization mission: partners for active living frames our work in three themes, which all point to healthy lifestyles through physical activity and healthy eating. The programs are walking & bicycling, healthy children, and trails & parks development.

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IRS990/MissionDesc0MISSION STATEMENT: PARTNERS FOR ACTIVE LIVING TRANSFORMS SPARTANBURG COUNTY INTO A VIBRANT, HEALTHY, CONNECTED COMMUNITY WHERE WE LIVE AND GROW. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: PARTNERS FOR ACTIVE LIVING FRAMES OUR WORK IN THREE THEMES, WHICH ALL POINT TO HEALTHY LIFESTYLES THROUGH PHYSICAL ACTIVITY AND HEALTHY EATING. THE PROGRAMS ARE WALKING & BICYCLING, HEALTHY CHILDREN, AND TRAILS & PARKS DEVELOPMENT.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt016000
IRS990/OtherExpensesGrp/Desc0TRAIL & PARK INITIATIVE
IRS990/OtherExpensesGrp/Desc1CRITERIUM
IRS990/OtherExpensesGrp/Desc2BCYCLE
IRS990/OtherExpensesGrp/Desc3UTILITIES, SECURITIES & M
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IRS990/OtherExpensesGrp/ProgramServicesAmt1132239
IRS990/OtherExpensesGrp/ProgramServicesAmt216126
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IRS990/OtherExpensesGrp/TotalAmt1132239
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IRS990/OtherExpensesGrp/TotalAmt314318
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IRS990/PrincipalOfficerNm0LAURA RINGO
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ACTIVE POLICIES PROGRAM RECOGNIZES THAT HEALTHY LIFESTYLES BEGIN AT AN EARLY AGE. THE ORGANIZATION WORKS WITH CHILDCARE CENTERS AND SPARTANBURG COUNTY SCHOOLS TO ENSURE THAT HEALTHY EATING AND ACTIVE LIVING ARE CONVENIENT AND ENCOURAGED AMONG THE COMMUNITY'S CHILDREN WITH INSTITUTIONAL PARTNERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0268837
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ACTIVE PLACES PROGRAM SPEARHEADS THE CREATION OF A 32-MILE CONNECTED TRAILS NETWORK AND A NEW COMMUNITY PARK ON THE MARY BLACK FOUNDATION RAIL TRAIL AND THE CREATION OF A BIKE PARK, AS WELL AS OTHER COMMUNITY PARK IMPROVEMENTS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROGRAM 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SPARTANBURG COUNTY FOUNDATION ACCT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISSION STATEMENT: PARTNERS FOR ACTIVE LIVING TRANSFORMS SPARTANBURG COUNTY INTO A VIBRANT, HEALTHY, CONNECTED COMMUNITY WHERE WE LIVE AND GROW. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: PARTNERS FOR ACTIVE LIVING FRAMES OUR WORK IN THREE THEMES, WHICH ALL POINT TO HEALTHY LIFESTYLES THROUGH PHYSICAL ACTIVITY AND HEALTHY EATING. THE PROGRAMS ARE WALKING & BICYCLING, HEALTHY CHILDREN, AND TRAILS & PARKS DEVELOPMENT.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.44$0.26$1.18$2.25$2.30$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.23$1.21$2.16$2.33$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.60$0.22$1.38$2.93$2.73$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.08$1.30$1.63$1.16$0.46
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.06$0.75$1.43$1.31$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.02$0.64$1.13$0.74$0.39
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.02$0.25$1.05$1.18$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.52$0.59$0.80$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.01$0.73$1.03$0.59$0.44
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$0.66$0.61$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.23$0.47$0.44$0.03
2013Summary only. Only limited summary data is available for this year.$0.21$0.01$0.20$0.49$0.48$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.20$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.01$0.27$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.01$0.27$0.32