Civic Intelligence

The Lander Foundation

EIN 57-0327816 • 501(c)3 • Greenwood, SC

Profile

To receive, hold, manage, invest or arrange for investing and to acquire by gift, devise, bequest, purchase, or otherwise, and use property of any kind and funds in furtherance of the welfare of lander university.

CO Lander Univ 320 Stanley AvenueGreenwood, SC 29649

www.lander.edu

Siviq Scores

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

Liabilities / Assets

40th percentile

0.16x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

1.08x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

83rd percentile

32%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

92nd percentile

74%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$54,832,499

Up $6,180,607 (+13%) from 2024

Liabilities

Down

$8,531,553

Down $426,735 (-4.8%) from 2024

Net Assets

Up

$46,300,946

Up $6,607,342 (+17%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin83rd percentile

Revenue

Up

$7,909,036

Up $3,361,440 (+74%) from 2024

Expenses

Up

$5,366,411

Up $1,510,673 (+39%) from 2024

Net Income

Up

$2,542,625

Up $1,850,767 (+268%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$60M$40M$20M$0Assets 2011: $37,315,647Liabilities 2011: $19,632,063Net Assets 2011: $17,683,5842011Assets 2012: $36,107,006Liabilities 2012: $18,019,318Net Assets 2012: $18,087,6882012Assets 2013: $37,058,244Liabilities 2013: $17,754,219Net Assets 2013: $19,304,0252013Assets 2014: $37,412,503Liabilities 2014: $16,176,791Net Assets 2014: $21,235,7122014Assets 2015: $36,148,091Liabilities 2015: $14,380,387Net Assets 2015: $21,767,7042015Assets 2016: $34,900,449Liabilities 2016: $13,814,071Net Assets 2016: $21,086,3782016Assets 2017: $35,429,967Liabilities 2017: $12,522,480Net Assets 2017: $22,907,4872017Assets 2018: $35,744,851Liabilities 2018: $11,589,406Net Assets 2018: $24,155,4452018Assets 2019: $37,151,491Liabilities 2019: $10,898,807Net Assets 2019: $26,252,6842019Assets 2020: $37,552,057Liabilities 2020: $10,863,930Net Assets 2020: $26,688,1272020Assets 2021: $44,628,566Liabilities 2021: $10,324,614Net Assets 2021: $34,303,9522021Assets 2022: $43,720,221Liabilities 2022: $9,848,664Net Assets 2022: $33,871,5572022Assets 2023: $46,107,969Liabilities 2023: $9,602,536Net Assets 2023: $36,505,4332023Assets 2024: $48,651,892Liabilities 2024: $8,958,288Net Assets 2024: $39,693,6042024Assets 2025: $54,832,499Liabilities 2025: $8,531,553Net Assets 2025: $46,300,9462025

Highlighted filing

2025

Assets$54,832,499
Liabilities$8,531,553
Net Assets$46,300,946
Open 2025 Filing

Operations Trend

Revenue Growth92nd percentile

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

$10M$5.0M$0Expenses 2011: $2,961,1022011Revenue 2012: $3,194,619Expenses 2012: $2,497,925Net Income 2012: $696,6942012Expenses 2013: $3,660,8282013Revenue 2014: $3,496,354Expenses 2014: $3,258,638Net Income 2014: $237,7162014Revenue 2015: $3,778,927Expenses 2015: $3,491,305Net Income 2015: $287,6222015Revenue 2016: $3,768,111Expenses 2016: $3,688,323Net Income 2016: $79,7882016Revenue 2017: $4,679,394Expenses 2017: $2,984,972Net Income 2017: $1,694,4222017Revenue 2018: $3,949,947Expenses 2018: $3,074,225Net Income 2018: $875,7222018Revenue 2019: $5,193,891Expenses 2019: $3,247,208Net Income 2019: $1,946,6832019Revenue 2020: $3,661,805Expenses 2020: $3,650,689Net Income 2020: $11,1162020Revenue 2021: $9,691,187Expenses 2021: $3,526,327Net Income 2021: $6,164,8602021Revenue 2022: $6,956,082Expenses 2022: $3,575,567Net Income 2022: $3,380,5152022Revenue 2023: $3,886,278Expenses 2023: $3,602,660Net Income 2023: $283,6182023Revenue 2024: $4,547,596Expenses 2024: $3,855,738Net Income 2024: $691,8582024Revenue 2025: $7,909,036Expenses 2025: $5,366,411Net Income 2025: $2,542,6252025

Highlighted filing

2025

Revenue$7,909,036
Expenses$5,366,411
Net Income$2,542,625
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$54,832,499
Liabilities
$8,531,553
Net assets
$46,300,946
Revenue
$7,909,036
Expenses
$5,366,411
Net income
$2,542,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$54.8$8.53$46.3$7.91$5.37$2.54
2024Detailed filing. Detailed filing data is available for this year.$48.7$8.96$39.7$4.55$3.86$0.69
2023Detailed filing. Detailed filing data is available for this year.$46.1$9.60$36.5$3.89$3.60$0.28
2022Detailed filing. Detailed filing data is available for this year.$43.7$9.85$33.9$6.96$3.58$3.38
2021Detailed filing. Detailed filing data is available for this year.$44.6$10.3$34.3$9.69$3.53$6.16
2020Detailed filing. Detailed filing data is available for this year.$37.6$10.9$26.7$3.66$3.65$0.01
2019Detailed filing. Detailed filing data is available for this year.$37.2$10.9$26.3$5.19$3.25$1.95
2018Detailed filing. Detailed filing data is available for this year.$35.7$11.6$24.2$3.95$3.07$0.88
2017Detailed filing. Detailed filing data is available for this year.$35.4$12.5$22.9$4.68$2.98$1.69
2016Detailed filing. Detailed filing data is available for this year.$34.9$13.8$21.1$3.77$3.69$0.08
2015Detailed filing. Detailed filing data is available for this year.$36.1$14.4$21.8$3.78$3.49$0.29
2014Detailed filing. Detailed filing data is available for this year.$37.4$16.2$21.2$3.50$3.26$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.1$17.8$19.3$3.66
2012Summary only. Only limited summary data is available for this year.$36.1$18.0$18.1$3.19$2.50$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.3$19.6$17.7$2.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$7,909,036
Mission and Program Overview

Mission

To receive, hold, manage, invest or arrange for investing and to acquire by gift, devise, bequest, purchase, or otherwise, and use property of any kind and funds in furtherance of the welfare of lander university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$25,072,343$28,134,710▲ $3,062,367
Land, Buildings, and Equipment, Net$17,105,014$19,005,886▲ $1,900,872
Pledges and Grants Receivable$3,698,537$3,787,184▲ $88,647
Savings and Temporary Cash Investments$649,943$2,482,809▲ $1,832,866
Investments Program Related$1,034,718$1,052,519▲ $17,801
Prepaid Expenses and Deferred Charges$7,130$9,530▲ $2,400
Total Assets$48,651,892$54,832,499▲ $6,180,607
Other Assets Total$1,084,207$359,861▼ $724,346
Liabilities
Tax Exempt Bond Liabilities$7,900,000$7,495,000▼ $405,000
Deferred Revenue$286,440$492,626▲ $206,186
Mortgage Notes Payable Secured by Investment Property$520,547$363,431▼ $157,116
Accounts Payable and Accrued Expenses$206,565$143,911▼ $62,654
Other Liabilities$44,736$36,585▼ $8,151
Total Liabilities$8,958,288$8,531,553▼ $426,735
Net Assets / Fund Balance
Net Assets With Donor Restrictions$29,821,807$33,140,127▲ $3,318,320
Net Assets Without Donor Restrictions$9,871,797$13,160,819▲ $3,289,022
Total Net Assets Fund Balance$39,693,604$46,300,946▲ $6,607,342
Total Liabilities and Net Assets / Fund Balance$48,651,892$54,832,499▲ $6,180,607

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,785,531$7,998,167$20,783,698
Land$6,162,830-$6,162,830
Other Land Buildings$57,525$221,094$278,619

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$25,729,202$664,024▲ $3,220,383$1,050,546$28,563,063
2023$23,149,822$629,374▲ $2,965,479$1,015,473$25,729,202
2022$21,326,094$812,546▲ $2,086,850$1,075,668$23,149,822
2021$21,962,591$3,349,285▼ $3,107,390$878,392$21,326,094
2020$15,874,547$2,242,867▲ $4,416,323$571,146$21,962,591
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Steve WohlwendChair
Steve BoltonVice Chair
Chris CabriDirector
Clay DornDirector
Emmett MurrayDirector
Holly BracknellDirector
John CraigDirector
Lashaye HutchinsonDirector
Lorraine AngelinoDirector
Rick FloweDirector
Sym SinghDirector
Theo LaneDirector
Tim WedemyerDirector
Warren BacoteDirector
Adam TaylorDirector Non-voting
Brittany TimsDirector Non-voting
Richard CosentinoDirector Non-voting
Sandy SingletaryDirector Non-voting
Robyn HoffmanExecutive Director Non-vot
Joe GreenthalTreasurer Non-voting
Revenue and Support

Revenue Composition

Contributions and Grants
$4,013,515
Program Service Revenue
$0
Investment Income
$914,133
Other Revenue
$2,981,388
All Other Contributions
$2,969,016
Change in Net Assets
$2,542,625

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,845,549
Revenue Not Reported on Financial Statements
$63,487
Revenue Not Reported on Form 990
$2,606,022
Total Revenue per Audited Statements
$10,451,571
Total Revenue per Form 990
$7,909,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,423,688
Grants and Similar Amounts Paid$942,723
Total Fundraising Expense$534,350
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$942,723--$942,723
Depreciation Depletion$629,568--$629,568
Interest$206,734--$206,734
Fees for Service Investment Mgmnt Fees-$63,487-$63,487
Fees for Services Accounting-$30,300-$30,300
Insurance-$12,023-$12,023
Other Expenses$2,474$4,518$534,350$2,474
Occupancy-$1,613-$1,613
Total Functional Expenses$4,399,438$432,623$534,350$5,366,411

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,366,411
Expenses per Audited Statements$5,302,924
Total Expenses per Audited Statements$5,302,924
Expenses Not Reported on Financial Statements$63,487
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lander UniversityGreenwood, SC501(c)(3)Restricted Scholarships$0
Lander UniversityGreenwood, SC501(c)(3)Programs for Academics and Admin$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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Actuarial Liability of Annuities Payable$27,626
Lease Liability$8,959

Bond Issues

BondIssuerIssuedIssue PricePurpose
ASc Jobs- Econ Dev Auth Economi2019-10-18$9,330,000Development of sports complex
BSc Jobs- Econ Dev Auth Economi2019-10-18$95,000Development of sports complex

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The 990 was reviewed by the executive committee of the board prior to filing.”

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

“Executive director and president of the lander foundation meet to discuss board members conflict of interest statements.”

Form 990, Part VI, Section C, Line 19

“The organizations 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
The Lander Foundation
EIN
57-0327816
Address
CO LANDER UNIV 320 STANLEY AVENUE, GREENWOOD, SC 29649

Signing Officer

Name
Joe Greenthal
Title
Treasurer
Phone
8642298350
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Greenthal
Formed
1975
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
0

Preparer

Firm
Brown Edwards & Company Llp
Address
3906 ELECTRIC ROAD, ROANOKE, VA 24018
Preparer
Evan Ross
Phone
5403450936
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in actuarial liability of annuities -119. Prior period adjustmnetlessor accounting adjustment 1,416,690. Prior period adjsutment - unrecorded contributions of nonfinancial assets 42,005.”

FORM 990, PART XII, LINE 2C:

“This process has not changed from the prior year.”

Form 990, Part XI, Line 9, Changes in Net Assets - Additional Information

“During fiscal year 2025, management determined certain leases, for which the foundation is the lessor, were accounted for incorrectly in a prior year. It was determined that the lease receivable was overstated and related deferred revenue and land, buildings, and equipment, net were understated. The correction of this reporting error resulted in a decrease of $689,761 to lease receivable, an increase of $369,379 to deferred revenue, an increase to land, buildings, and equipment, net of $2,475,830, and an increase to beginning net assets of $1,416,690 as of july 1, 2024. It was also determined that contributions of nonfinancial assets received in a prior year had not be recorded resulting in an understatement of land, buildings, and equipment, net. The correction of this reporting error resulted in an increase to land, buildings, and equipment, net and a corresponding increase to beginning net assets of $42,005. The following table presents a reconciliation of net assets impacted by the restatement: net assets june 30, 2024, a previously reported $39,693,604 lessor accounting adjustment $1,416,690 unrecorded contributions of nonfinancial assets $ 42,005 net assets at june 30, 2024, restated $41,152,299”

Financial Statement Notes

PART X, LINE 2:

“The foundation has been recognized by the internal revenue services as a tax-exempt organization under section 501(c)(3) of the internal revenue code. Accordingly, income earned in furtherance of the foundation's tax-exempt purpose is exempt from federal and state income taxes. Any activities not directly related to the foundation's tax-exempt purpose are subject to taxation as unrelated business income.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in actuarial liability of annuities -119.”

Collections Descriptions (part III, Line 4)

“The foundation has paintings and a large rare gemstone which are displayed at lander university and are used for educational purposes.”

Endowment Funds Intended Uses (part V, Line 4)

“The endowment funds are intended to support the welfare of the lander foundation and lander university. The endowment contributions and earnings are primarily used to provide scholarships to university students, provide monetary support for faculty research and staff development, and to acquire property used by and for the university.”

Other Revenues Not Included on Form 990 (part XI, Line 2D)

“The other revenues not included on form 990 part viii line 12 consist of changes in actuarial liability of annuities payable in the amount of $119.”

Footnote for Uncertain Tax Position Under Fin 48 (part X)

“The foundation has been recognized by the internal revenue services as a tax-exempt organization under section 501(c)(3) of the internal revenue code. Accordingly, income earned in furtherance of the foundations tax-exempt purpose is exempt from federal and state income taxes. Any activities not directly related to the foundations tax-exempt purpose are subject to taxation as unrelated business income.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR NON-VOTING
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0221094

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