Civic Intelligence

Piedmont Club

EIN 57-0226427 • 501(c)7 • Spartanburg, SC

View Organization Page

Profile

To promote social fellowship, furnish a place for meetings and amusements, and provide meals and refreshments for members

361 East Main StreetSpartanburg, SC 29302

www.thepiedmontclub.org

Siviq Scores

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

Liabilities / Assets

37th percentile

0.29x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.61x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

31st percentile

-0.1%

Higher net margin than 31% of similar nonprofits.

501(c)7 • $5M-$10M 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

50th percentile

2.6%

Faster asset growth than 50% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

3.9%

Faster revenue growth than 42% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$9,772,819

Up $248,395 (+2.6%) from 2023

Liabilities

Down

$2,830,356

Down $4,962 (-0.2%) from 2023

Net Assets

Up

$6,942,463

Up $253,357 (+3.8%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin31st percentile

Revenue

Up

$4,638,274

Up $174,831 (+3.9%) from 2023

Expenses

Up

$4,642,685

Up $228,700 (+5.2%) from 2023

Net Income

Down

-$4,411

Down $53,869 (-109%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$10M$5.0M$0Assets 2010: $5,612,261Liabilities 2010: $426,668Net Assets 2010: $5,185,5932010Assets 2011: $5,873,542Liabilities 2011: $396,311Net Assets 2011: $5,477,2312011Assets 2012: $6,045,216Liabilities 2012: $358,508Net Assets 2012: $5,686,7082012Assets 2013: $6,347,923Liabilities 2013: $402,602Net Assets 2013: $5,945,3212013Assets 2014: $6,546,059Liabilities 2014: $436,435Net Assets 2014: $6,109,6242014Assets 2015: $6,729,600Liabilities 2015: $482,566Net Assets 2015: $6,247,0342015Assets 2016: $6,809,243Liabilities 2016: $482,825Net Assets 2016: $6,326,4182016Assets 2017: $6,814,363Liabilities 2017: $537,295Net Assets 2017: $6,277,0682017Assets 2018: $9,105,977Liabilities 2018: $2,854,236Net Assets 2018: $6,251,7412018Assets 2019: $9,676,122Liabilities 2019: $3,484,705Net Assets 2019: $6,191,4172019Assets 2020: $9,196,460Liabilities 2020: $3,282,248Net Assets 2020: $5,914,2122020Assets 2021: $9,645,437Liabilities 2021: $3,182,681Net Assets 2021: $6,462,7562021Assets 2022: $9,283,039Liabilities 2022: $2,848,591Net Assets 2022: $6,434,4482022Assets 2023: $9,524,424Liabilities 2023: $2,835,318Net Assets 2023: $6,689,1062023Assets 2024: $9,772,819Liabilities 2024: $2,830,356Net Assets 2024: $6,942,4632024

Highlighted filing

2024

Assets$9,772,819
Liabilities$2,830,356
Net Assets$6,942,463
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,297,8832010Expenses 2011: $3,419,1512011Expenses 2012: $3,503,1192012Revenue 2013: $3,669,825Expenses 2013: $3,411,212Net Income 2013: $258,6132013Revenue 2014: $3,786,069Expenses 2014: $3,611,557Net Income 2014: $174,5122014Revenue 2015: $3,715,705Expenses 2015: $3,555,214Net Income 2015: $160,4912015Revenue 2016: $3,834,795Expenses 2016: $3,774,226Net Income 2016: $60,5692016Revenue 2017: $3,821,301Expenses 2017: $3,866,305Net Income 2017: -$45,0042017Revenue 2018: $3,723,274Expenses 2018: $3,732,995Net Income 2018: -$9,7212018Revenue 2019: $3,974,024Expenses 2019: $4,055,429Net Income 2019: -$81,4052019Revenue 2020: $3,002,897Expenses 2020: $3,294,873Net Income 2020: -$291,9762020Revenue 2021: $3,640,470Expenses 2021: $3,070,801Net Income 2021: $569,6692021Revenue 2022: $4,058,186Expenses 2022: $4,014,968Net Income 2022: $43,2182022Revenue 2023: $4,463,443Expenses 2023: $4,413,985Net Income 2023: $49,4582023Revenue 2024: $4,638,274Expenses 2024: $4,642,685Net Income 2024: -$4,4112024

Highlighted filing

2024

Revenue$4,638,274
Expenses$4,642,685
Net Income-$4,411
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,772,819
Liabilities
$2,830,356
Net assets
$6,942,463
Revenue
$4,638,274
Expenses
$4,642,685
Net income
-$4,411
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.77$2.83$6.94$4.64$4.64$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.52$2.84$6.69$4.46$4.41$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.28$2.85$6.43$4.06$4.01$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.65$3.18$6.46$3.64$3.07$0.57
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.20$3.28$5.91$3.00$3.29$0.29
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.68$3.48$6.19$3.97$4.06$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.11$2.85$6.25$3.72$3.73$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.81$0.54$6.28$3.82$3.87$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.81$0.48$6.33$3.83$3.77$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$0.48$6.25$3.72$3.56$0.16
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.55$0.44$6.11$3.79$3.61$0.17
2013Detailed filing. Detailed filing data is available for this year.$6.35$0.40$5.95$3.67$3.41$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.05$0.36$5.69$3.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.87$0.40$5.48$3.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.43$5.19$3.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$4,973,202
Mission and Program Overview

Mission

To promote social fellowship, furnish a place for meetings and amusements, and provide meals and refreshments for members

To provide for and promote social fellowship for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,758,485$6,620,968▼ $137,517
Investments in Publicly Traded Securities$1,964,041$2,259,259▲ $295,218
Accounts Receivable$375,023$399,367▲ $24,344
Prepaid Expenses and Deferred Charges$61,233$89,564▲ $28,331
Inventories for Sale or Use$86,433$86,867▲ $434
Savings and Temporary Cash Investments$46,416$85,965▲ $39,549
Cash and Non-Interest-Bearing Accounts$250$250→ $0
Total Assets$9,524,424$9,772,819▲ $248,395
Other Assets Total$232,543$230,579▼ $1,964
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,263,337$2,089,980▼ $173,357
Accounts Payable and Accrued Expenses$362,103$407,841▲ $45,738
Unsecured Notes Loans Payable$128,000$300,000▲ $172,000
Other Liabilities$76,776$28,613▼ $48,163
Deferred Revenue$5,102$3,922▼ $1,180
Total Liabilities$2,835,318$2,830,356▼ $4,962
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,689,106$6,942,463▲ $253,357
Total Net Assets Fund Balance$6,689,106$6,942,463▲ $253,357
Total Liabilities and Net Assets / Fund Balance$9,524,424$9,772,819▲ $248,395

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,041,847$4,627,574$10,669,421
Equipment$232,748$2,259,576$2,492,324
Land$344,083-$344,083
Other Land Buildings$2,290$255,762$258,052
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter M GrzanGeneral Mgr/COOFT$122,772$59,069$181,841
Ronald M Fields JrSecretary/treasurer-$10,500-$10,500

Board Members and Trustees

NameTitle
Rogers Brandt SettlePresident
V C Bailey IvVice President
Andrew M BabbBoard Member
Cindy J KellyBoard Member
David M BeachamBoard Member
Emerson Fort Wolfe JrBoard Member
Frederick B Dent JrBoard Member
G Garrett ScottBoard Member
George Edward MoseleyBoard Member
H Laurence Fritz JrBoard Member
J Derham Cole JrBoard Member
J Grier BomarBoard Member
James W SeeleyBoard Member
John E Bauknight IvBoard Member
John R MurphyBoard Member
L Grant Close IiiBoard Member
Louie W BlantonBoard Member
Marianna B HabisreutingerBoard Member
R Scott HeathBoard Member
T Alexander EvinsBoard Member
Vc Bailey IiiBoard Member
W Russel Floyd JrBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,599,820
Investment Income
$38,454
Other Revenue
$0
Change in Net Assets
$-4,411

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,637,271
Revenue Not Reported on Financial Statements
$1,004
Revenue Not Reported on Form 990
$257,768
Total Revenue per Audited Statements
$4,895,039
Total Revenue per Form 990
$4,638,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,517,307
Other Expenses$2,125,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,893,791
Depreciation Depletion---$325,726
Other Employee Benefits---$231,828
Occupancy---$230,956
Current Officers, Directors, Trustees, and Key Employees---$192,341
Payroll Taxes---$168,430
All Other Expenses---$109,055
Interest---$85,938
Fees for Services Other---$81,730
Other Expenses---$74,739
Office Expenses---$67,048
Insurance---$61,583
Advertising---$58,090
Information Technology---$48,354
Pension Plan Contributions---$30,917
Conferences and Meetings---$16,189
Fees for Service Investment Mgmnt Fees---$1,004
Total Functional Expenses$0$0$0$4,642,685

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,642,686
Expenses per Audited Statements$4,641,682
Total Expenses per Audited Statements$4,641,682
Expenses Not Reported on Financial Statements$1,004
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Liability$20,000
Member Deposits$8,613
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Directors v.c. Bailey, iii and v.c. Bailey, iv have a family relationship.”

Form 990, Part VI, Section A, Line 6

“The organization is a 501(c)(7) membership organization. As such the organization has six classes of membership: resident, senior resident, honorary, nonresident, senior nonresident class i, and special junior. The only classes that have voting rights or the right to hold offices are resident and senior resident classes. The remaining classes can participate in varying degrees of the organization including nominations, but do not maintain voting rights.”

Form 990, Part VI, Section A, Line 7A

“Resident and senior resident members of the organization have the right to participate in the voting and approval of the governing body of the organization from the nominations provided from the six classes of membership. The board of governors has the power to fill a vacancy that occurs by resignation, termination, death, or incapacity in any office or seat on the board of governors.”

Form 990, Part VI, Section A, Line 7B

“The bylaws may only be amended or supplemented by a majority vote of the resident members.”

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

“The form 990 was reviewed by ronald m. Fields, jr., secretary/treasurer prior to filing.”

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

“The conflict of interest policy is reviewed and signed annually by all board members. It is the board members' responsibility to make conflict of interests known and to recuse themselves from voting on those matters.”

Form 990, Part VI, Section B, Line 15

“The general manager/coo's compensation is reviewed with the club treasurer who then presents the increase to the house committee for approval.”

Form 990, Part VI, Section C, Line 19

“Piedmont club makes its governing documents, conflict of interest policy, and financial statements available to the public upon request at the administrative office.”

Filing and Contact Details

Filer

Filer Name
Piedmont Club
EIN
57-0226427
Phone
8645821840
Address
361 EAST MAIN STREET, SPARTANBURG, SC 29302

Signing Officer

Name
Ronald M Fields Jr
Title
Secretary/treasurer
Phone
8645821840
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter M Grzan
Formed
1941
Legal Domicile
Sc
Voting Board Members
22
Independent Board Members
22
Employees
123
Volunteers
22

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
110 EAST COURT STREET SUITE 500, GREENVILLE, SC 29601
Preparer
Stephanie Lew
Phone
8642333981
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The club is tax exempt under section 501(c)(7) of the code; therefore, no provision for income taxes has been made in these financial statements. The club adopted the provisions of fasb guidance on income taxes related to the accounting for uncertainty in income taxes. This guidance clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements by prescribing a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The club's policy is to record a liability for any tax position taken that is beneficial to the club, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of december 31, 2024 or 2023 and, accordingly, no liability has been accrued. Management believes the club continues to satisfy the requirements of a tax-exempt organization and, therefore, had no uncertain income tax positions at december 31, 2024 or 2023.”

Raw XML AppendixShowing 400 of 542 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.

Path#Value
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IRS990/AdvertisingGrp/TotalAmt058090
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
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IRS990/Form990PartVIISectionAGrp/PersonNm0ROGERS BRANDT SETTLE
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IRS990/Form990PartVIISectionAGrp/PersonNm2ANDREW M BABB
IRS990/Form990PartVIISectionAGrp/PersonNm3VC BAILEY III
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN E BAUKNIGHT IV
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID M BEACHAM
IRS990/Form990PartVIISectionAGrp/PersonNm6LOUIE W BLANTON
IRS990/Form990PartVIISectionAGrp/PersonNm7J GRIER BOMAR
IRS990/Form990PartVIISectionAGrp/PersonNm8L GRANT CLOSE III
IRS990/Form990PartVIISectionAGrp/PersonNm9J DERHAM COLE JR
IRS990/Form990PartVIISectionAGrp/PersonNm10FREDERICK B DENT JR
IRS990/Form990PartVIISectionAGrp/PersonNm11T ALEXANDER EVINS
IRS990/Form990PartVIISectionAGrp/PersonNm12W RUSSEL FLOYD JR
IRS990/Form990PartVIISectionAGrp/PersonNm13H LAURENCE FRITZ JR
IRS990/Form990PartVIISectionAGrp/PersonNm14MARIANNA B HABISREUTINGER
IRS990/Form990PartVIISectionAGrp/PersonNm15R SCOTT HEATH
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IRS990/Form990PartVIISectionAGrp/PersonNm17GEORGE EDWARD MOSELEY
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IRS990/Form990PartVIISectionAGrp/PersonNm19G GARRETT SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm20JAMES W SEELEY
IRS990/Form990PartVIISectionAGrp/PersonNm21EMERSON FORT WOLFE JR
IRS990/Form990PartVIISectionAGrp/PersonNm22RONALD M FIELDS JR
IRS990/Form990PartVIISectionAGrp/PersonNm23PETER M GRZAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
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