Civic Intelligence

Boys Farm Inc

EIN 57-0446897 • 501(c)3 • Newberry, SC

Profile

To provide homes for displaced boys.

PO Box 713Newberry, SC 29108

www.boysfarm.org

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

17th percentile

0.01x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

48th percentile

3.7%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $5M-$10M 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

59th percentile

8.2%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

23rd percentile

-7.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$5,986,965

Up $39,137 (+0.7%) from 2024

Liabilities

Down

$17,557

Down $12,894 (-42%) from 2024

Net Assets

Up

$5,969,408

Up $52,031 (+0.9%) from 2024

Operations
Liabilities / Revenue17th percentileNet Margin48th percentile

Revenue

Down

$1,225,751

Down $491,040 (-29%) from 2024

Expenses

Up

$1,179,967

Up $219,820 (+23%) from 2024

Net Income

Down

$45,784

Down $710,860 (-94%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,399,354Liabilities 2011: $37,863Net Assets 2011: $2,361,4912011Assets 2012: $2,362,942Liabilities 2012: $42,138Net Assets 2012: $2,320,8042012Assets 2013: $2,425,265Liabilities 2013: $23,849Net Assets 2013: $2,401,4162013Assets 2014: $2,667,494Liabilities 2014: $27,045Net Assets 2014: $2,640,4492014Assets 2015: $3,022,018Liabilities 2015: $21,619Net Assets 2015: $3,000,3992015Assets 2016: $3,511,435Liabilities 2016: $21,896Net Assets 2016: $3,489,5392016Assets 2017: $3,511,815Liabilities 2017: $25,970Net Assets 2017: $3,485,8452017Assets 2018: $3,604,002Liabilities 2018: $15,506Net Assets 2018: $3,588,4962018Assets 2019: $3,873,258Liabilities 2019: $16,105Net Assets 2019: $3,857,1532019Assets 2020: $3,904,898Liabilities 2020: $82,597Net Assets 2020: $3,822,3012020Assets 2021: $4,337,467Liabilities 2021: $12,389Net Assets 2021: $4,325,0782021Assets 2022: $4,580,685Liabilities 2022: $18,560Net Assets 2022: $4,562,1252022Assets 2023: $5,115,323Liabilities 2023: $17,829Net Assets 2023: $5,097,4942023Assets 2024: $5,947,828Liabilities 2024: $30,451Net Assets 2024: $5,917,3772024Assets 2025: $5,986,965Liabilities 2025: $17,557Net Assets 2025: $5,969,4082025

Highlighted filing

2025

Assets$5,986,965
Liabilities$17,557
Net Assets$5,969,408
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $611,929Expenses 2011: $615,683Net Income 2011: -$3,7542011Revenue 2012: $572,930Expenses 2012: $613,617Net Income 2012: -$40,6872012Revenue 2013: $729,972Expenses 2013: $649,360Net Income 2013: $80,6122013Revenue 2014: $947,970Expenses 2014: $708,937Net Income 2014: $239,0332014Revenue 2015: $1,042,154Expenses 2015: $682,204Net Income 2015: $359,9502015Revenue 2016: $1,265,891Expenses 2016: $776,751Net Income 2016: $489,1402016Revenue 2017: $761,727Expenses 2017: $765,421Net Income 2017: -$3,6942017Revenue 2018: $881,915Expenses 2018: $779,264Net Income 2018: $102,6512018Revenue 2019: $1,166,715Expenses 2019: $898,058Net Income 2019: $268,6572019Revenue 2020: $785,512Expenses 2020: $820,364Net Income 2020: -$34,8522020Revenue 2021: $1,328,358Expenses 2021: $825,581Net Income 2021: $502,7772021Revenue 2022: $1,179,450Expenses 2022: $942,403Net Income 2022: $237,0472022Revenue 2023: $1,441,077Expenses 2023: $953,319Net Income 2023: $487,7582023Revenue 2024: $1,716,791Expenses 2024: $960,147Net Income 2024: $756,6442024Revenue 2025: $1,225,751Expenses 2025: $1,179,967Net Income 2025: $45,7842025

Highlighted filing

2025

Revenue$1,225,751
Expenses$1,179,967
Net Income$45,784
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$5,986,965
Liabilities
$17,557
Net assets
$5,969,408
Revenue
$1,225,751
Expenses
$1,179,967
Net income
$45,784
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.99$0.02$5.97$1.23$1.18$0.05
2024Detailed filing. Detailed filing data is available for this year.$5.95$0.03$5.92$1.72$0.96$0.76
2023Detailed filing. Detailed filing data is available for this year.$5.12$0.02$5.10$1.44$0.95$0.49
2022Detailed filing. Detailed filing data is available for this year.$4.58$0.02$4.56$1.18$0.94$0.24
2021Detailed filing. Detailed filing data is available for this year.$4.34$0.01$4.33$1.33$0.83$0.50
2020Detailed filing. Detailed filing data is available for this year.$3.90$0.08$3.82$0.79$0.82$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.87$0.02$3.86$1.17$0.90$0.27
2018Detailed filing. Detailed filing data is available for this year.$3.60$0.02$3.59$0.88$0.78$0.10
2017Detailed filing. Detailed filing data is available for this year.$3.51$0.03$3.49$0.76$0.77$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.51$0.02$3.49$1.27$0.78$0.49
2015Detailed filing. Detailed filing data is available for this year.$3.02$0.02$3.00$1.04$0.68$0.36
2014Detailed filing. Detailed filing data is available for this year.$2.67$0.03$2.64$0.95$0.71$0.24
2013Summary only. Only limited summary data is available for this year.$2.43$0.02$2.40$0.73$0.65$0.08
2012Summary only. Only limited summary data is available for this year.$2.36$0.04$2.32$0.57$0.61$0.04
2011Summary only. Only limited summary data is available for this year.$2.40$0.04$2.36$0.61$0.62$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.2
Gross Receipts
$4,678,931
Mission and Program Overview

Mission

To provide a home environment for displaced boys.

To provide homes for displaced boys.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,096,305$3,115,841▲ $19,536
Land, Buildings, and Equipment, Net$2,426,095$2,624,868▲ $198,773
Cash and Non-Interest-Bearing Accounts$296,076$137,441▼ $158,635
Savings and Temporary Cash Investments$129,352$108,745▼ $20,607
Accounts Receivable-$70-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,947,828$5,986,965▲ $39,137
Other Assets Total-$0-
Liabilities
Other Liabilities$12,726$11,682▼ $1,044
Accounts Payable and Accrued Expenses$17,725$5,875▼ $11,850
Total Liabilities$30,451$17,557▼ $12,894
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,146,508$5,314,045▲ $167,537
Net Assets With Donor Restrictions$770,869$655,363▼ $115,506
Total Net Assets Fund Balance$5,917,377$5,969,408▲ $52,031
Total Liabilities and Net Assets / Fund Balance$5,947,828$5,986,965▲ $39,137

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$720,860$1,143,120$1,863,980
Land$1,521,620-$1,521,620
Other Land Buildings$298,578$148,625$447,203
Equipment$83,810$257,571$341,381

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$149,740$13,000▲ $26,118-$188,858
2023$106,716-▲ $43,024-$149,740
2022$71,455-▲ $35,261-$106,716
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andre JenningsExecutive DirectorFT$81,900$2,457$84,357
Leslie StillwellBusiness ManagePT$34,197$1,026$35,223

Board Members and Trustees

NameTitle
Walter D Shealy IIIChairman
Evans JonesVice Chairman
Kathy WickerDirector
Kevin MeetzeDirector
Mickey CroweDirector
Misty WestSecretary
Russell CookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,064,562
Program Service Revenue
$35,097
Investment Income
$154,056
Other Revenue
$-27,964
All Other Contributions
$1,016,123
Change in Net Assets
$45,784

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,225,751
Revenue Not Reported on Form 990
$34,600
Total Revenue per Audited Statements
$1,260,351
Total Revenue per Form 990
$1,225,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$621,033
Other Expenses$558,934
Total Fundraising Expense$74,092
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$345,016$44,878$52,493$442,387
All Other Expenses$151,292$18,927-$170,219
Current Officers, Directors, Trustees, and Key Employees$93,857$12,442$14,669$120,968
Depreciation Depletion$75,165--$75,165
Insurance$52,859$6,083-$58,942
Other Expenses$47,691--$47,691
Payroll Taxes$31,203$4,216$4,396$39,815
Travel$18,612$905-$19,517
Fees for Services Other$10,771$3,937-$14,708
Office Expenses$5,822$5,061-$10,883
Advertising$6,137$3,305-$9,442
Pension Plan Contributions$5,933$1,384$1,923$9,240
Other Employee Benefits$7,174$838$611$8,623
Total Functional Expenses$1,003,899$101,976$74,092$1,179,967

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,208,320
Expenses per Audited Statements$1,179,967
Total Expenses per Form 990$1,179,967
Expenses Not Reported on Form 990$28,353
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,353
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$35,995-$8,741-
Volunteer Day$8,298-$6,530-
Total Events$44,293-$15,271$-15,271
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$11,681
Rounding$1
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
Yes
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, Part VI, Section B, Line 11B

“The organization has provided a complete copy of the form 990 to all members of its governing body via email.”

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

“The organization monitors the conflict of interest policy by discussion at regular board meetings during the fiscal year. Enforcement of the policy is administrated on an as needed basis.”

Form 990, Part VI, Section B, Line 15A

“The Board sets starting salaries for positions and rasises are discussed and approved by the Board.”

Form 990, Part VI, Section B, Line 15B

“The Board sets starting salaries for positions and rasises are discussed and approved by the Board.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public during the tax year by inquiry at the organizations location in newberry, sc and by email upon request.”

Filing and Contact Details

Filer

Filer Name
Boys Farm Inc
EIN
57-0446897
Phone
8032765910
Address
PO Box 713, Newberry, SC 29108

Signing Officer

Name
Andre Jennings
Title
Executive Director
Signed
2026-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andre Jennings
Formed
1964
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
8
Employees
19
Volunteers
250

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Will Stevens CPA
Phone
8037990555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Bad Debt Expense: Column (A) - Total = $16101; Column (B) - Program Services = $16101; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Bank Charges: Column (A) - Total = $3160; Column (B) - Program Services = $2054; Column (C) - Management & General = $1106; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Dues & Membership: Column (A) - Total = $2623; Column (B) - Program Services = $1705; Column (C) - Management & General = $918; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Education & Religious Expense: Column (A) - Total = $5349; Column (B) - Program Services = $5349; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Internet Expense: Column (A) - Total = $6165; Column (B) - Program Services = $6165; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Medical: Column (A) - Total = $691; Column (B) - Program Services = $691; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Miscellaneous: Column (A) - Total = $23334; Column (B) - Program Services = $23334; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $16877; Column (B) - Program Services = $11208; Column (C) - Management & General = $5669; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $24934; Column (B) - Program Services = $13700; Column (C) - Management & General = $11234; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Property Tax: Column (A) - Total = $6157; Column (B) - Program Services = $6157; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Recreational: Column (A) - Total = $15905; Column (B) - Program Services = $15905; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Supplies: Column (A) - Total = $31295; Column (B) - Program Services = $31295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Telephone: Column (A) - Total = $4217; Column (B) - Program Services = $4217; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Training: Column (A) - Total = $13411; Column (B) - Program Services = $13411; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part V, Line 1C - Reportable Payments

“The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is a non-profit organization, which is exempt from income taxes under Internal Revenue Code Section 501(c)(3) and is subject to federal and state income tax only on net unrelated business income. Management is not aware of any transaction which would jeopardize their tax-exempt status.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and to recognize a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be substantiated upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Organization and has concluded that as of September 30, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for fiscal years prior to 2020. U.S. state jurisdictions have statues of limitations that generally range from three to five years.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Special Events Expenses $28353”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Special Events Expenses $28353”

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IRS990/Desc0BOYS FARM INC., LOCATED IN NEWBERRY, SOUTH CAROLINA, SERVES AS A HAVEN FOR BOYS EXPERIENCING DIFFICULT FAMILY SITUATIONS. WE BELIEVE IN MAKING A DIFFERENCE IN THE LIVES OF BOYS IN NEED BY PROVIDING A HEALTHY, STABLE ENVIRONMENT WHICH HELPS THEM GROW INTO PRODUCTIVE YOUNG MEN WITH A POSITIVE OUTLOOK OF THE FUTURE. OUR RESIDENTIAL YOUTH CARE MINISTRY IS CONVENIENT TO GREENVILLE AND COLUMBIA, SC AND SURROUNDING AREAS THROUGHOUT THE SOUTHEAST.
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