Civic Intelligence

Clemson Downs Property Owners Associaton Inc

EIN 57-0710756 • 501(c)4 • Clemson, SC

Profile

Maintain and improve all common areas

500 Downs LoopClemson, SC 29631
Siviq Scores

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

Liabilities / Assets

89th percentile

0.40x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.51x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

88th percentile

37%

Higher net margin than 88% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

102%

Faster asset growth than 96% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

29%

Faster revenue growth than 82% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$69,531

Up $35,038 (+102%) from 2023

Liabilities

Up

$27,558

Up $15,191 (+123%) from 2023

Net Assets

Up

$41,973

Up $19,847 (+90%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin88th percentile

Revenue

Up

$54,192

Up $12,311 (+29%) from 2023

Expenses

Down

$34,345

Down $8,726 (-20%) from 2023

Net Income

Up

$19,847

Up $21,037 (+1768%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$80K$60K$40K$20K$0Assets 2011: $13,928Liabilities 2011: $02011Assets 2012: $12,172Liabilities 2012: $02012Assets 2013: $8,573Liabilities 2013: $02013Assets 2014: $11,504Liabilities 2014: $02014Assets 2015: $12,829Liabilities 2015: $02015Assets 2017: $6,131Liabilities 2017: $02017Assets 2018: $9,275Liabilities 2018: $02018Assets 2019: $5,700Liabilities 2019: $02019Assets 2020: $10,125Liabilities 2020: $02020Assets 2021: $30,485Liabilities 2021: $0Net Assets 2021: $30,4852021Assets 2022: $47,173Liabilities 2022: $0Net Assets 2022: $47,1732022Assets 2023: $34,493Liabilities 2023: $12,367Net Assets 2023: $22,1262023Assets 2024: $69,531Liabilities 2024: $27,558Net Assets 2024: $41,9732024

Highlighted filing

2024

Assets$69,531
Liabilities$27,558
Net Assets$41,973
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $16,210Expenses 2011: $15,675Net Income 2011: $5352011Revenue 2012: $17,150Expenses 2012: $18,906Net Income 2012: -$1,7562012Revenue 2013: $21,579Expenses 2013: $25,178Net Income 2013: -$3,5992013Revenue 2014: $17,855Expenses 2014: $18,186Net Income 2014: -$3312014Revenue 2015: $22,186Expenses 2015: $20,861Net Income 2015: $1,3252015Revenue 2017: $22,406Expenses 2017: $29,607Net Income 2017: -$7,2012017Revenue 2018: $22,180Expenses 2018: $19,036Net Income 2018: $3,1442018Revenue 2019: $50,214Expenses 2019: $28,682Net Income 2019: $21,5322019Revenue 2020: $41,762Expenses 2020: $37,324Net Income 2020: $4,4382020Revenue 2021: $42,595Expenses 2021: $22,235Net Income 2021: $20,3602021Revenue 2022: $41,592Expenses 2022: $24,904Net Income 2022: $16,6882022Revenue 2023: $41,881Expenses 2023: $43,071Net Income 2023: -$1,1902023Revenue 2024: $54,192Expenses 2024: $34,345Net Income 2024: $19,8472024

Highlighted filing

2024

Revenue$54,192
Expenses$34,345
Net Income$19,847
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$69,531
Liabilities
$27,558
Net assets
$41,973
Revenue
$54,192
Expenses
$34,345
Net income
$19,847
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$69.5$27.6$42.0$54.2$34.3$19.8
2023Detailed filing. Detailed filing data is available for this year.$34.5$12.4$22.1$41.9$43.1$1.19
2022Detailed filing. Detailed filing data is available for this year.$47.2$0.00$47.2$41.6$24.9$16.7
2021Detailed filing. Detailed filing data is available for this year.$30.5$0.00$30.5$42.6$22.2$20.4
2020Summary only. Only limited summary data is available for this year.$10.1$0.00$41.8$37.3$4.44
2019Summary only. Only limited summary data is available for this year.$5.70$0.00$50.2$28.7$21.5
2018Summary only. Only limited summary data is available for this year.$9.28$0.00$22.2$19.0$3.14
2017Summary only. Only limited summary data is available for this year.$6.13$0.00$22.4$29.6$7.20
2015Summary only. Only limited summary data is available for this year.$12.8$0.00$22.2$20.9$1.33
2014Summary only. Only limited summary data is available for this year.$11.5$0.00$17.9$18.2$0.33
2013Summary only. Only limited summary data is available for this year.$8.57$0.00$21.6$25.2$3.60
2012Summary only. Only limited summary data is available for this year.$12.2$0.00$17.2$18.9$1.76
2011Summary only. Only limited summary data is available for this year.$13.9$0.00$16.2$15.7$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$54,192
Mission and Program Overview

Mission

Maintain and improve all common areas

Program Services

DescriptionGrantsExpenses
MAINTAIN AND IMPROVE ALL COMMON GROUNDS FOR 138 HOMEOWNERS-$26,721
PUBLISH NEWSLETTER AND PHONE DIRECTORY-$1,118
HOST BUSINESS AND TOWN MEETINGS PLUS SOCIALS FOR 138 MEMBERS-$246
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen McAlisterDirector-$0--
Jo GableSecretary-$0--
Diana ManleyVice-President-$0--
Virginia BairdPast-President-$0--
Jerdone DavisTreasurer-$0--
Webb SmathersPresident-$0--
Nancy PalisinDirector-$0--
Lois TorlinaDirector-$0--
Filing and Contact Details

Filer

Filer Name
Clemson Downs Property Owners Associaton Inc
EIN
57-0710756
In Care Of
% Jerdone Davis
Phone
8646546297
Address
500 Downs Loop, Clemson, SC 29631

Signing Officer

Name
Jerdone Davis
Title
Treasurer
Phone
8646546297
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Lindley Pettigrew and Co CPAs LLC
Address
122 Strode Circle, Clemson, SC 29631
Preparer
Art Tompkins
Phone
8646548999
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountInsurance Proceeds 3,282”

Description of other expenses Part I line 16

“Description AmountInsurance 2,990Website 1,466Member meetings 246Bank Service Charges 4”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearUtility Payables 12,367 9,637Meeting Payables 0 17,921”

Raw XML Appendix144 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Jerdone Davis
IRS990EZ/BooksInCareOfDetail/PhoneNum08646546297
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0500 Downs Loop
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Clemson
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029631
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt034493
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt069531
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt019847
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01800
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt034493
IRS990EZ/Form990TotalAssetsGrp/EOYAmt069531
IRS990EZ/GrossReceiptsAmt054192
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0133
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt050777
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt022126
IRS990EZ/NetAssetsOrFundBalancesEOYAmt041973
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt022126
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt041973
IRS990EZ/OccupancyRentUtltsAndMaintAmt026721
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt63.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt73.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Karen McAlister
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jo Gable
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Diana Manley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Virginia Baird
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Jerdone Davis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Webb Smathers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Nancy Palisin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Lois Torlina
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice-President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Past-President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt04706
IRS990EZ/OtherRevenueTotalAmt03282
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN AND IMPROVE ALL COMMON AREAS
IRS990EZ/PrintingPublicationsPostageAmt01118
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN AND IMPROVE ALL COMMON GROUNDS FOR 138 HOMEOWNERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1HOST BUSINESS AND TOWN MEETINGS PLUS SOCIALS FOR 138 MEMBERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PUBLISH NEWSLETTER AND PHONE DIRECTORY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt026721
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1246
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt21118
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012367
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt027558
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt034345
IRS990EZ/TotalProgramServiceExpensesAmt028085
IRS990EZ/TotalRevenueAmt054192
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountInsurance Proceeds 3,282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountInsurance 2,990Website 1,466Member meetings 246Bank Service Charges 4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearUtility Payables 12,367 9,637Meeting Payables 0 17,921
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JERDONE DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08646546297
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Clemson Downs Property Owners Associaton Inc
ReturnHeader/Filer/BusinessNameControlTxt0CLEM
ReturnHeader/Filer/EIN0570710756
ReturnHeader/Filer/InCareOfNm0% Jerdone Davis
ReturnHeader/Filer/PhoneNum08646546297
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 Downs Loop
ReturnHeader/Filer/USAddress/CityNm0Clemson
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029631
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571112994
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lindley Pettigrew and Co CPAs LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 Strode Circle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clemson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029631
ReturnHeader/PreparerPersonGrp/PhoneNum08646548999
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ART TOMPKINS
ReturnHeader/ReturnTs02025-11-17T10:50:24-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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