Civic Intelligence

South Caldwell Christian Ministries

EIN 56-1339800 • 501(c)3 • Granite Falls, NC

Profile

Assist individuals and families with economic hardships by providing food and other assistance

PO Box 359Granite Falls, NC 28630

na

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

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

NTEE P • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

7.6%

Higher net margin than 57% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$37,600

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

NTEE P • $500k-$1M nonprofits • Source year 2024

Asset Growth

56th percentile

9.0%

Faster asset growth than 56% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-35%

Faster revenue growth than 10% of similar nonprofits.

NTEE P • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$739,118

Up $61,006 (+9.0%) from 2023

Liabilities

Up

$2,277

Up $2,185 (+2375%) from 2023

Net Assets

Up

$736,841

Up $58,821 (+8.7%) from 2023

Revenue

Down

$774,139

Down $423,955 (-35%) from 2023

Expenses

Down

$715,318

Down $494,764 (-41%) from 2023

Net Income

Up

$58,821

Up $70,809 (+591%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $457,262Liabilities 2010: $0Net Assets 2010: $457,2622010Assets 2011: $432,489Liabilities 2011: $0Net Assets 2011: $432,4892011Assets 2012: $483,621Liabilities 2012: $0Net Assets 2012: $483,6212012Assets 2013: $510,568Liabilities 2013: $91Net Assets 2013: $510,4772013Assets 2014: $622,848Liabilities 2014: $0Net Assets 2014: $622,8482014Assets 2015: $691,911Liabilities 2015: $31,202Net Assets 2015: $660,7092015Assets 2016: $644,442Liabilities 2016: $17,220Net Assets 2016: $627,2222016Assets 2017: $647,641Liabilities 2017: $6,772Net Assets 2017: $640,8692017Assets 2018: $647,916Liabilities 2018: $0Net Assets 2018: $647,9162018Assets 2019: $621,455Liabilities 2019: $0Net Assets 2019: $621,4552019Assets 2020: $644,283Liabilities 2020: $1,547Net Assets 2020: $642,7362020Assets 2021: $666,549Liabilities 2021: $0Net Assets 2021: $666,5492021Assets 2022: $690,008Liabilities 2022: $0Net Assets 2022: $690,0082022Assets 2023: $678,112Liabilities 2023: $92Net Assets 2023: $678,0202023Assets 2024: $739,118Liabilities 2024: $2,277Net Assets 2024: $736,8412024

Highlighted filing

2024

Assets$739,118
Liabilities$2,277
Net Assets$736,841

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $906,1712010Expenses 2011: $876,2612011Revenue 2012: $654,324Expenses 2012: $603,192Net Income 2012: $51,1322012Revenue 2013: $596,391Expenses 2013: $569,535Net Income 2013: $26,8562013Revenue 2014: $686,060Expenses 2014: $573,689Net Income 2014: $112,3712014Revenue 2015: $757,580Expenses 2015: $719,719Net Income 2015: $37,8612015Revenue 2016: $622,904Expenses 2016: $656,391Net Income 2016: -$33,4872016Revenue 2017: $570,799Expenses 2017: $557,152Net Income 2017: $13,6472017Revenue 2018: $662,974Expenses 2018: $655,927Net Income 2018: $7,0472018Revenue 2019: $842,934Expenses 2019: $869,395Net Income 2019: -$26,4612019Revenue 2020: $821,804Expenses 2020: $800,523Net Income 2020: $21,2812020Revenue 2021: $705,752Expenses 2021: $681,939Net Income 2021: $23,8132021Revenue 2022: $854,316Expenses 2022: $830,857Net Income 2022: $23,4592022Revenue 2023: $1,198,094Expenses 2023: $1,210,082Net Income 2023: -$11,9882023Revenue 2024: $774,139Expenses 2024: $715,318Net Income 2024: $58,8212024

Highlighted filing

2024

Revenue$774,139
Expenses$715,318
Net Income$58,821

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.77$0.72$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.20$1.21$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.85$0.83$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.71$0.68$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.82$0.80$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.84$0.87$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.66$0.66$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$0.57$0.56$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.63$0.62$0.66$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.03$0.66$0.76$0.72$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.69$0.57$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$0.60$0.57$0.03
2012Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.65$0.60$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.43$0.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 29, 2025
Return Version
2024v5.1
Gross Receipts
$774,139
Mission and Program Overview

Mission

Assist with various individual client needs for families with economic hardships

Assist individuals and families with economic hardships by providing food and other assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$678,020$736,841▲ $58,821
Land, Buildings, and Equipment, Net$498,096$478,855▼ $19,241
Savings and Temporary Cash Investments$84,493$158,593▲ $74,100
Cash and Non-Interest-Bearing Accounts$95,283$101,430▲ $6,147
Total Assets$678,112$739,118▲ $61,006
Other Assets Total$240$240→ $0
Liabilities
Other Liabilities$92$2,277▲ $2,185
Total Liabilities$92$2,277▲ $2,185
Net Assets / Fund Balance
Total Net Assets Fund Balance$678,020$736,841▲ $58,821
Total Liabilities and Net Assets / Fund Balance$678,112$739,118▲ $61,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$369,291$415,813$785,104
Equipment$67,637$1,146$68,783
Other Land Buildings$41,927-$41,927
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matt McPhersonDirectorFT$37,600$37,600
Deborah ThomasAsst DirectorPT$7,800$7,800

Board Members and Trustees

NameTitle
Sylvia SmithPresident
Diane BlantonV. President
Tom BlantonSecretary
Wally MitchumTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$774,017
Program Service Revenue
$0
Investment Income
$122
Other Revenue
$0
All Other Contributions
$774,017
Change in Net Assets
$58,821

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported Amount
Food Inventory$277,632
Clothing and Household Goods$165,712
Total Noncash Contributions$443,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$555,956
Salaries, Compensation, and Employee Benefits$96,375
Other Expenses$62,987
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$555,956--$555,956
Current Officers, Directors, Trustees, and Key Employees-$45,400-$45,400
Other Salaries and Wages$44,204--$44,204
Depreciation Depletion$19,241--$19,241
Insurance$9,965$3,322-$13,287
Payroll Taxes$3,298$3,473-$6,771
Office Expenses$1,450$1,450-$2,900
All Other Expenses-$760-$760
Fees for Services Accounting$365--$365
Other Expenses$173$173-$346
Total Functional Expenses$649,782$65,536$0$715,318
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
Federal income taxes$666
FICA Tax Withheld$597
Acrrued Payroll Taxes$594
State Tax Withheld$356
Sales Tax Payabel$64
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
South Caldwell Christian Ministries
EIN
56-1339800
Address
PO Box 359, Granite Falls, NC 28630

Signing Officer

Name
Matt McPhearson
Title
Director
Signed
2025-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt McPhearson
Formed
1992
Legal Domicile
Nc
Voting Board Members
122
Independent Board Members
122
Employees
9

Preparer

Firm
Ketron Masino & Associates CPAs PLLC
Address
PO Box 1801, Hildebran, NC 28637
Preparer
Anthony Masino
Phone
8283975471
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 16,416, Grants and allocations 0, Revenue 0 Housing and Rental assistance

Raw XML AppendixShowing 400 of 404 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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0821797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04353835
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt085
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0141
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt04353835
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0774017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01198009
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0854273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0705739
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0821797
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04353835
IRS990ScheduleA/TotalSupportAmt04353976
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0369291
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0415813
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0785104
IRS990ScheduleD/EquipmentGrp/BookValueAmt067637
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01146
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068783
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0666
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041927
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041927
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0666
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2594
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4597
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales Tax Payabel
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Acrrued Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State Tax Withheld
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4FICA Tax Withheld
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0478855
IRS990ScheduleD/TotalLiabilityAmt02277
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt049538
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt148219
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt216415
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt364
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Food, Clothing, Medical, Furniture
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Utilities
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Rent Housing
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3Other Holidays, Transportation
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0165712
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt1277632
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010911
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1401
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt284
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt313779
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Other
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1Other
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt0165712
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0277632
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0true
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 16,416, Grants and allocations 0, Revenue 0 Housing and Rental assistance
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0678112
IRS990/TotalAssetsEOYAmt0739118
IRS990/TotalAssetsGrp/BOYAmt0678112
IRS990/TotalAssetsGrp/EOYAmt0739118
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0774017
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065536
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0649782
IRS990/TotalFunctionalExpensesGrp/TotalAmt0715318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092
IRS990/TotalLiabilitiesEOYAmt02277
IRS990/TotalLiabilitiesGrp/BOYAmt092
IRS990/TotalLiabilitiesGrp/EOYAmt02277
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0678020
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0736841
IRS990/TotalOtherProgSrvcExpenseAmt016416
IRS990/TotalProgramServiceExpensesAmt0649782
IRS990/TotalReportableCompFromOrgAmt045400
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0774139
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0678112
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0739118
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 359
IRS990/USAddress/CityNm0Granite Falls
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028630
IRS990/VotingMembersGoverningBodyCnt0122
IRS990/VotingMembersIndependentCnt0122
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Matt McPhearson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0South Caldwell Christian Ministries
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0561339800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 359
ReturnHeader/Filer/USAddress/CityNm0Granite Falls
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028630
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0863547841
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ketron Masino & Associates CPAs PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1801
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hildebran
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028637
ReturnHeader/PreparerPersonGrp/PhoneNum08283975471
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTHONY MASINO
ReturnHeader/ReturnTs02025-05-29T12:52:16-00:00

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