Civic Intelligence

Rocky Bottom Camp of the Blind

EIN 57-0728950 • 501(c)3 • Columbia, SC

Profile

NONE

119 South Kilbourne RoadColumbia, SC 29205-3516

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-21%

Higher net margin than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

-4.7%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-16%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$214,097

Down $10,580 (-4.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$214,097

Down $10,580 (-4.7%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin23rd percentile

Revenue

Down

$54,863

Down $10,775 (-16%) from 2023

Expenses

Down

$66,154

Down $29,425 (-31%) from 2023

Net Income

Up

-$11,291

Up $18,650 (+62%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$800K$600K$400K$200K$0Assets 2011: $653,347Liabilities 2011: $3,337Net Assets 2011: $650,0102011Assets 2012: $624,524Liabilities 2012: $1,462Net Assets 2012: $623,0622012Assets 2013: $620,249Liabilities 2013: $2,240Net Assets 2013: $618,0092013Assets 2014: $499,557Liabilities 2014: $7,559Net Assets 2014: $491,9982014Assets 2015: $437,303Liabilities 2015: $7,646Net Assets 2015: $429,6572015Assets 2016: $381,560Liabilities 2016: $12,085Net Assets 2016: $369,4752016Assets 2017: $320,937Liabilities 2017: $1,135Net Assets 2017: $319,8022017Assets 2018: $287,718Liabilities 2018: $764Net Assets 2018: $286,9542018Assets 2019: $271,990Liabilities 2019: $2,445Net Assets 2019: $269,5452019Assets 2020: $283,368Liabilities 2020: $2,058Net Assets 2020: $281,3102020Assets 2021: $313,690Liabilities 2021: $2,105Net Assets 2021: $311,5852021Assets 2022: $257,873Liabilities 2022: $2,583Net Assets 2022: $255,2902022Assets 2023: $224,677Liabilities 2023: $0Net Assets 2023: $224,6772023Assets 2024: $214,097Liabilities 2024: $0Net Assets 2024: $214,0972024

Highlighted filing

2024

Assets$214,097
Liabilities$0
Net Assets$214,097
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$200K$100K$0-$100K-$200KRevenue 2011: $71,873Expenses 2011: $118,787Net Income 2011: -$46,9142011Revenue 2012: $67,907Expenses 2012: $114,555Net Income 2012: -$46,6482012Revenue 2013: $131,170Expenses 2013: $177,273Net Income 2013: -$46,1032013Revenue 2014: $65,386Expenses 2014: $194,370Net Income 2014: -$128,9842014Revenue 2015: $60,164Expenses 2015: $116,095Net Income 2015: -$55,9312015Revenue 2016: $45,753Expenses 2016: $116,325Net Income 2016: -$70,5722016Revenue 2017: $44,949Expenses 2017: $83,470Net Income 2017: -$38,5212017Revenue 2018: $101,079Expenses 2018: $128,665Net Income 2018: -$27,5862018Revenue 2019: $80,478Expenses 2019: $99,317Net Income 2019: -$18,8392019Revenue 2020: $97,666Expenses 2020: $84,977Net Income 2020: $12,6892020Revenue 2021: $144,310Expenses 2021: $115,203Net Income 2021: $29,1072021Revenue 2022: $51,573Expenses 2022: $106,161Net Income 2022: -$54,5882022Revenue 2023: $65,638Expenses 2023: $95,579Net Income 2023: -$29,9412023Revenue 2024: $54,863Expenses 2024: $66,154Net Income 2024: -$11,2912024

Highlighted filing

2024

Revenue$54,863
Expenses$66,154
Net Income-$11,291
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$214,097
Liabilities
$0
Net assets
$214,097
Revenue
$54,863
Expenses
$66,154
Net income
-$11,291
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$0.55$0.66$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.66$0.96$0.30
2022Detailed filing. Detailed filing data is available for this year.$2.58$0.03$2.55$0.52$1.06$0.55
2021Detailed filing. Detailed filing data is available for this year.$3.14$0.02$3.12$1.44$1.15$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.83$0.02$2.81$0.98$0.85$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.72$0.02$2.70$0.80$0.99$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.88$0.01$2.87$1.01$1.29$0.28
2017Detailed filing. Detailed filing data is available for this year.$3.21$0.01$3.20$0.45$0.83$0.39
2016Detailed filing. Detailed filing data is available for this year.$3.82$0.12$3.69$0.46$1.16$0.71
2015Detailed filing. Detailed filing data is available for this year.$4.37$0.08$4.30$0.60$1.16$0.56
2014Summary only. Only limited summary data is available for this year.$5.00$0.08$4.92$0.65$1.94$1.29
2013Summary only. Only limited summary data is available for this year.$6.20$0.02$6.18$1.31$1.77$0.46
2012Summary only. Only limited summary data is available for this year.$6.25$0.01$6.23$0.68$1.15$0.47
2011Summary only. Only limited summary data is available for this year.$6.53$0.03$6.50$0.72$1.19$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$55,863
Mission and Program Overview

Mission

NONE

To provide camping services to the blind of south carolina

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$201,627$194,030▼ $7,597
Savings and Temporary Cash Investments$6,391$7,691▲ $1,300
Cash and Non-Interest-Bearing Accounts$12,598$7,604▼ $4,994
Investments in Publicly Traded Securities$4,061$4,772▲ $711
Total Assets$224,677$214,097▼ $10,580
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$224,677$214,097▼ $10,580
Total Net Assets Fund Balance$224,677$214,097▼ $10,580
Total Liabilities and Net Assets / Fund Balance$224,677$214,097▼ $10,580

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$153,745$752,943$906,688
Equipment$18,615$205,020$223,635
Land$21,670-$21,670
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Thom SpittleChairman
Harold AndersonVice Chairman
David HouckBoard Member
Debra CantyBoard Member
Dr Thomas O BowenBoard Member
Ed BibleBoard Member
Gerald McmurrayBoard Member
Jannice SmithBoard Member
Lenora RobertsonBoard Member
Marty MckenzieBoard Member
Shannon CookSecretary
Roger WebbTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$43,603
Program Service Revenue
$0
Investment Income
$230
Other Revenue
$11,030
All Other Contributions
$43,603
Change in Net Assets
$-11,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,542
Salaries, Compensation, and Employee Benefits$8,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$18,497--$18,497
Other Salaries and Wages$7,200$800-$8,000
Insurance$4,308--$4,308
Other Expenses$2,525$472-$2,525
Payroll Taxes$551$61-$612
All Other Expenses$15$304-$319
Travel$90$10-$100
Advertising$77$8-$85
Office Expenses-$82-$82
Total Functional Expenses$61,726$4,428$0$66,154
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,980
Fundraising Direct Expenses$1,000
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
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
No
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

“Organization provides information and financial statements for the preparation of the 990. The final 990 is reviewed by the director prior to filing.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Rocky Bottom Camp of the Blind
EIN
57-0728950
Phone
8032543777
Address
119 SOUTH KILBOURNE ROAD, COLUMBIA, SC 29205-3516

Signing Officer

Name
Thom Spittle
Title
Board Chair
Phone
8032543777
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thom Spittle
Formed
1982
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
0

Preparer

Firm
Mcgregor and Company Llp
Address
POST OFFICE BOX 135, COLUMBIA, SC 29202
Preparer
Lewis R Leaphart Jr
Phone
8037870003
Supplemental Narrative

Additional Explanations

Part XII Line 2C

“No change in oversight process or selection process during the tax year.”

Raw XML AppendixShowing 400 of 413 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/ProgramServicesAmt077
IRS990/AdvertisingGrp/TotalAmt085
IRS990/AllOtherContributionsAmt043603
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0304
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt036058
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0229
IRS990/PYOtherExpensesAmt089120
IRS990/PYOtherRevenueAmt029351
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-29941
IRS990/PYSalariesCompEmpBnftPaidAmt06459
IRS990/PYTotalExpensesAmt095579
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt065638
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-11291
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt07050
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06391
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07691
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt043603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt036058
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt034148
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0101489
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt069237
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0284535
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0229
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0229
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0220
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0205
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0198
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01081
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07050
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt022775
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt014253
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt034686
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt018345
IRS990ScheduleA/OtherIncome170Grp/TotalAmt097109
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74340
IRS990ScheduleA/PublicSupportPY170Pct00.70600
IRS990ScheduleA/PublicSupportTotal170Amt0284535
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt043603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt036058
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt034148
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0101489
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt069237
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0284535
IRS990ScheduleA/TotalSupportAmt0382725
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt018615
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0205020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0223635
IRS990ScheduleD/LandGrp/BookValueAmt021670
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021670
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0153745
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0752943
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0906688
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0194030
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION PROVIDES INFORMATION AND FINANCIAL STATEMENTS FOR THE PREPARATION OF THE 990. THE FINAL 990 IS REVIEWED BY THE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO CHANGE IN OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0224677
IRS990/TotalAssetsEOYAmt0214097
IRS990/TotalAssetsGrp/BOYAmt0224677
IRS990/TotalAssetsGrp/EOYAmt0214097
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt043603
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04428
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061726
IRS990/TotalFunctionalExpensesGrp/TotalAmt066154
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0224677
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0214097
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt061726
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011260
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054863
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0224677
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0214097
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010
IRS990/TravelGrp/ProgramServicesAmt090
IRS990/TravelGrp/TotalAmt0100
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0119 S KILBOURNE ROAD
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd0292053516
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOM SPITTLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08032543777
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCKY BOTTOM CAMP OF THE BLIND
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0570728950
ReturnHeader/Filer/PhoneNum08032543777
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 SOUTH KILBOURNE ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0292053516
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570292726

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