Civic Intelligence

The Saluda Counseling

990 • Fiscal year 2021 • EIN 57-0629234

Jan 01, 2021 to Dec 31, 2021 • Filed on May 10, 2022

PO Box 37689Rock Hill, SC 29732

(803) 984-4430

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

98th percentile

90%

Higher net margin than 98% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

46th percentile

7.5%

Faster asset growth than 46% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-21%

Faster revenue growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$456,904

Up $31,782 (+7.5%) from 2020

Net Assets

Up

$456,904

Up $180,028 (+65%) from 2020

Liabilities

Down

$0

Down $148,246 (-100%) from 2020

Revenue

Down

$200,364

Down $54,798 (-21%) from 2020

Expenses

Down

$20,336

Down $531,061 (-96%) from 2020

Net Income

Up

$180,028

Up $476,263 (+161%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $739,262Liabilities 2010: $85,469Net Assets 2010: $653,7932010Assets 2011: $678,152Liabilities 2011: $121,929Net Assets 2011: $556,2232011Assets 2012: $603,318Liabilities 2012: $125,201Net Assets 2012: $478,1172012Assets 2013: $628,329Liabilities 2013: $73,464Net Assets 2013: $554,8652013Assets 2014: $636,110Liabilities 2014: $64,396Net Assets 2014: $571,7142014Assets 2015: $527,857Liabilities 2015: $54,107Net Assets 2015: $473,7502015Assets 2016: $549,383Liabilities 2016: $71,825Net Assets 2016: $477,5582016Assets 2017: $445,621Liabilities 2017: $41,817Net Assets 2017: $403,8042017Assets 2018: $511,639Liabilities 2018: $49,068Net Assets 2018: $462,5712018Assets 2019: $607,251Liabilities 2019: $34,140Net Assets 2019: $573,1112019Assets 2020: $425,122Liabilities 2020: $148,246Net Assets 2020: $276,8762020Assets 2021: $456,904Liabilities 2021: $0Net Assets 2021: $456,9042021Assets 2022: $450,893Liabilities 2022: $0Net Assets 2022: $450,8932022Assets 2023: $0Net Assets 2023: $02023

Highlighted filing

2021

Assets$456,904
Liabilities$0
Net Assets$456,904

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $842,545Expenses 2010: $800,204Net Income 2010: $42,3412010Revenue 2011: $779,401Expenses 2011: $836,892Net Income 2011: -$57,4912011Revenue 2012: $819,013Expenses 2012: $849,133Net Income 2012: -$30,1202012Revenue 2013: $778,363Expenses 2013: $769,181Net Income 2013: $9,1822013Revenue 2014: $657,341Expenses 2014: $648,787Net Income 2014: $8,5542014Revenue 2015: $649,547Expenses 2015: $737,975Net Income 2015: -$88,4282015Revenue 2016: $868,166Expenses 2016: $798,212Net Income 2016: $69,9542016Revenue 2017: $785,756Expenses 2017: $860,687Net Income 2017: -$74,9312017Revenue 2018: $1,008,754Expenses 2018: $960,952Net Income 2018: $47,8022018Revenue 2019: $1,304,199Expenses 2019: $1,199,659Net Income 2019: $104,5402019Revenue 2020: $255,162Expenses 2020: $551,397Net Income 2020: -$296,2352020Revenue 2021: $200,364Expenses 2021: $20,336Net Income 2021: $180,0282021Revenue 2022: $97Expenses 2022: $6,058Net Income 2022: -$5,9612022Revenue 2023: $136Expenses 2023: $451,029Net Income 2023: -$450,8932023

Highlighted filing

2021

Revenue$200,364
Expenses$20,336
Net Income$180,028
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 10, 2022
Return Version
2021v4.0
Gross Receipts
$609,692
Mission and Program Overview

Mission

The saluda counseling center is committed to providing an integrative approach in the treatment of adults, children, adolescents, families and couples facing complicated emotional issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,135$456,904▲ $410,769
Land, Buildings, and Equipment, Net$378,987--
Total Assets$425,122$456,904▲ $31,782
Liabilities
Unsecured Notes Loans Payable$141,837--
Mortgage Notes Payable Secured by Investment Property$6,409--
Total Liabilities$148,246$0▼ $148,246
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$276,876$456,904▲ $180,028
Total Net Assets Fund Balance$276,876$456,904▲ $180,028
Total Liabilities and Net Assets / Fund Balance$425,122$456,904▲ $31,782
Compensation and Service Providers

Board Members and Trustees

NameTitle
J Creighton HayesChairman
Susan DemchakVice Chairma
Geoff DunnBoard Member
Harry EmersonBoard Member
Lee HamiltonBoard Member
Lucille HarperBoard Member
Montrio BeltonBoard Member
Ruth WassermanBoard Member
Sam RobersonBoard Member
Lasaine YatesSecretary
Bob MobleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$136,344
Program Service Revenue
$2,369
Investment Income
$60,699
Other Revenue
$952
Change in Net Assets
$180,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,558
Salaries, Compensation, and Employee Benefits$2,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$4,557-$4,557
Insurance$2,585$1,572-$4,157
Fees for Services Accounting-$3,620-$3,620
Other Employee Benefits-$2,778-$2,778
Interest-$2,263-$2,263
Other Expenses$1,517--$1,517
Fees for Services Other-$961-$961
Office Expenses-$483-$483
Total Functional Expenses$4,102$16,234$0$20,336
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board chair, the board treasurer, and one other board member at large of the board reviews before filing.

Form 990, Page 6, Part VI, Line 12C

Annually each board member is given the conflict of interest policy to read through. A form is provided to each member to sign as to whether he or she has a conflict.

Form 990, Page 6, Part VI, Line 19

Documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Saluda Counseling
EIN
57-0629234
Address
PO BOX 37689, ROCK HILL, SC 29732

Signing Officer

Name
Bob Mobley
Title
Treasurer
Phone
8039844430
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Creighton Hayes
Formed
1976
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Burkett Burkett & Burkett Cpas Pa
Address
128 E MAIN STREET SUITE 201, ROCK HILL, SC 29730-4540
Preparer
William Drinnon CPA
Phone
8033251660
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IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0REAL ESTATE
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02021-07-30
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0470000
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0SALE PRICE
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0LAKE WYLIE PARTNERS LLC
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt04381 CHARLOTTE HWY 102 HERITAGE PK
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0LKE WYLIE
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0IN MAY OF 2020 THE BOARD OF THE DIRECTORS MADE A DETERMINATION TO CEASE OPERATIONS INDEFINITELY DUE TO THE EFFECTS OF THE 2020 CORONA VIRUS PANDEMIC. UNDER GOVERNMENT MANDATES, THE COUNSELING CENTER WAS REQUIRED TO CLOSE. WITHOUT CONSELING SESSIONS, THE ENTITY DID NOT HAVE ANY SIGNIFICANT SOURCES OF REVENUE AS THIS WAS THE NON-PROFIT ENTITY'S PRIMARY SOURCE OF PROGRAM REVENUE. PER THE BOARD'S REQUEST, THE EXECUTIVE DIRECTOR REMAINED IN PLACE THROUGH THE END OF 2020 TO COORIDANATE ALL WIND DOWN MATTERS OF THE ORGANIZATION ONCE IT WAS DETERMINED THAT THE ENTITY WOULD BE UNABLE TO RELAUNCH ITS OPERATIONS. BY DECEMBER 2020, THE EXECUTIVE DIRECTOR HAD PERFORMED ALL SIGNIFICANT WIND DOWN MATTERS. WITH THE EXCEPTION OF THE ENTITY'S REAL ESTATE, NAMELY LAND AND BUILDING, ALL OTHER TANGIBLE ASSETS HAD BEEN DISPOSED OF BY THE END OF DECEMBER 2020. THE AMOUNTS WERE SIGNFICANTLY LESS THAN THE 25% FMV OF NET ASSETS REQUIREMENT IN 2020 FOR THOSE ASSETS. IN 2021 THE BOARD CONTINUED TO PURSUE THE SALE OF THE REAL ESTATE (ITS ONLY OTHER ASSET OUTSIDE OF THE ENTITY'S REMAINING CASH) AS PART OF ITS LIQUIDATION PLANS. THE LAND AND BUILDING SOLD ON JULY 30, 2021. THIS SALE WAS MORE THAN 25% OF THE ENTITY'S PRIOR YEAR FMV OF ITS NET ASSETS. THIS IS BEING REPORTED IN PART II OF THIS SCHEDULE. ALL LIABILITIES THAT REMAINED IN 2020 HAVE BEEN FULLY SATISIFIED IN 2021. OTHER THAN EXPECTED PROFESSIONAL FEES FOR LEGAL AND ACCOUNTING SERVICES, THE ENTITY HAS NO OTHER SIGNIFICANT EXPENSES. AS PART OF ITS PLAN, THE BOARD IS EVALUATING HOW TO DISTRIBUTE THE REMAINING ASSET, CASH. PER THE ENTITY'S BY-LAWS CONCERNING DISSOLUTION, THE BOARD IS SEEKING OUT OTHER 501(3)(C) ORGANIZATION'S TO DISTRIBUTE THE CASH TO. ONCE DISTRIBUTIONS ARE DETERMINED, THE BOARD'S PLAN IS TO FORMALLY DISSOLVE THE ENTITY WITH THE SOUTH CAROLINA SECRETARY OF STATE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD CHAIR, THE BOARD TREASURER, AND ONE OTHER BOARD MEMBER AT LARGE OF THE BOARD REVIEWS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY EACH BOARD MEMBER IS GIVEN THE CONFLICT OF INTEREST POLICY TO READ THROUGH. A FORM IS PROVIDED TO EACH MEMBER TO SIGN AS TO WHETHER HE OR SHE HAS A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ROCK HILL
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BOB MOBLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08039844430
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE SALUDA COUNSELING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SERVICES CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0SALU
ReturnHeader/Filer/EIN0570629234
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 37689
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570692602
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURKETT BURKETT & BURKETT CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0128 E MAIN STREET SUITE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCK HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0297304540
ReturnHeader/PreparerPersonGrp/PhoneNum08033251660
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM DRINNON CPA
ReturnHeader/ReturnTs02022-05-12T11:37:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOBLEY
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.45$0.45
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.00$0.01$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.20$0.02$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.15$0.28$0.26$0.55$0.30
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.57$1.30$1.20$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.51$0.05$0.46$1.01$0.96$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.04$0.40$0.79$0.86$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.48$0.87$0.80$0.07
2015Summary only. Only limited summary data is available for this year.$0.53$0.05$0.47$0.65$0.74$0.09
2014Summary only. Only limited summary data is available for this year.$0.64$0.06$0.57$0.66$0.65$0.01
2013Summary only. Only limited summary data is available for this year.$0.63$0.07$0.55$0.78$0.77$0.01
2012Summary only. Only limited summary data is available for this year.$0.60$0.13$0.48$0.82$0.85$0.03
2011Summary only. Only limited summary data is available for this year.$0.68$0.12$0.56$0.78$0.84$0.06
2010Summary only. Only limited summary data is available for this year.$0.74$0.09$0.65$0.84$0.80$0.04