Civic Intelligence

Partners for Active Living

990 • Fiscal year 2020 • EIN 54-2111221

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 05, 2021

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

45th percentile

0.07x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

31st percentile

0.04x

Higher debt load relative to revenue than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

8.5%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

58th percentile

$77,683

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

75th percentile

24%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

78th percentile

26%

Faster revenue growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$813,629

Up $155,100 (+24%) from 2019

Net Assets

Up

$753,107

Up $111,051 (+17%) from 2019

Liabilities

Up

$60,522

Up $44,049 (+267%) from 2019

Revenue

Up

$1,427,793

Up $294,333 (+26%) from 2019

Expenses

Up

$1,306,890

Up $564,935 (+76%) from 2019

Net Income

Down

$120,903

Down $270,602 (-69%) from 2019

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

2020

Assets$813,629
Liabilities$60,522
Net Assets$753,107

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

2020

Revenue$1,427,793
Expenses$1,306,890
Net Income$120,903
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 5, 2021
Return Version
2019v5.0
Gross Receipts
$1,429,507
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 advances active living, promotes healthy eating, and fosters health equity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$251,033$253,028▲ $1,995
Land, Buildings, and Equipment, Net$96,413$72,562▼ $23,851
Pledges and Grants Receivable$8,244$48,624▲ $40,380
Total Assets$658,529$813,629▲ $155,100
Other Assets Total$302,839$439,415▲ $136,576
Liabilities
Accounts Payable and Accrued Expenses$5,500$58,396▲ $52,896
Other Liabilities$10,973$2,126▼ $8,847
Total Liabilities$16,473$60,522▲ $44,049
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$549,556$739,607▲ $190,051
Net Assets With Donor Restrictions$92,500$13,500▼ $79,000
Total Net Assets Fund Balance$642,056$753,107▲ $111,051
Total Liabilities and Net Assets / Fund Balance$658,529$813,629▲ $155,100

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$439,415--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura RingoExecutive DiFT$77,683$77,683

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,248,864
Program Service Revenue
$171,713
Investment Income
$7,216
Other Revenue
$0
All Other Contributions
$1,152,256
Change in Net Assets
$120,903

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,422,398
Revenue Not Reported on Financial Statements
$5,395
Revenue Not Reported on Form 990
$-9,852
Total Revenue per Audited Statements
$1,412,546
Total Revenue per Form 990
$1,427,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$991,413
Salaries, Compensation, and Employee Benefits$315,477
Total Fundraising Expense$33,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,931$23,617$10,147$191,695
Current Officers, Directors, Trustees, and Key Employees$54,261$16,695$12,522$83,478
All Other Expenses$38,079$6,443$3,458$47,980
Advertising$14,495$7,882$3,607$25,984
Depreciation Depletion$24,400$353$66$24,819
Payroll Taxes$16,268$3,090$1,737$21,095
Fees for Services Other$15,414$5,236-$20,650
Other Employee Benefits$15,184$2,473$1,552$19,209
Insurance$13,608$1,511-$15,119
Other Expenses$7,960$5,240-$13,200
Fees for Services Accounting-$9,393-$9,393
Occupancy$4,710$1,290-$6,000
Fees for Service Investment Mgmnt Fees-$5,395-$5,395
Fees for Services Legal-$2,930-$2,930
Total Functional Expenses$1,182,253$91,548$33,089$1,306,890

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,306,890
Expenses per Audited Statements$1,301,495
Total Expenses per Audited Statements$1,301,495
Expenses Not Reported on Financial Statements$5,395
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$2,126
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
2021-01-05

Organization Details

Principal Officer
Laura Ringo
Formed
2003
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
9
Volunteers
140

Preparer

Firm
Elliott & Painter Llp
Address
390 EAST HENRY STREET SUITE 203, SPARTANBURG, SC 29302
Preparer
Marcus Q Elliott Sr CPA
Phone
8645831476
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission statement: partners for active living advances active living, promotes healthy eating, and fosters health equity. 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 ADVANCES ACTIVE LIVING, PROMOTES HEALTHY EATING, AND FOSTERS HEALTH EQUITY. 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/OtherExpensesGrp/Desc0TRAIL & PARK INITIATIVE
IRS990/OtherExpensesGrp/Desc1CHILDHOOD OBESITY
IRS990/OtherExpensesGrp/Desc2BCYCLE
IRS990/OtherExpensesGrp/Desc3UTILITIES, SECURITIES & M
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IRS990/PrincipalOfficerNm0LAURA RINGO
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ACTIVE POLICIES PROGRAM RECOGNIZES THAT HEALTHY LIFESTYLES BEGAN AT AN EARLY AGE. THE ORGANIZATION WORKS WIHT 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/ExpenseAmt0232031
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 COMMUNITY PARK IMPROVEMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISSION STATEMENT: PARTNERS FOR ACTIVE LIVING ADVANCES ACTIVE LIVING, PROMOTES HEALTHY EATING, AND FOSTERS HEALTH EQUITY. 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPARABLE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS INFORMATION IS PROVIDED UPON REASONABLE REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C

Document Assets

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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