Civic Intelligence

James Island Presbyterian

EIN 57-0770893 • 501(c)3 • Charleston, SC

Profile

The foundation provides daycare, after school and summer youth camp programs to children on james island south carolina. The foundation also provides christian counseling services and services for senior citizens.

1242 Pauline AveCharleston, SC 29412

jamesislandpresbyterian.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

57th percentile

6.2%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

31%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,227,796

Up $131,021 (+6.2%) from 2024

Liabilities

Down

$389,472

Down $10,528 (-2.6%) from 2024

Net Assets

Up

$1,838,324

Up $141,549 (+8.3%) from 2024

Revenue

Up

$1,593,586

Up $381,000 (+31%) from 2024

Expenses

Up

$1,546,579

Up $522,071 (+51%) from 2024

Net Income

Down

$47,007

Down $141,071 (-75%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $184,349Liabilities 2010: $0Net Assets 2010: $184,3492010Assets 2011: $204,807Liabilities 2011: $0Net Assets 2011: $204,8072011Assets 2012: $176,764Liabilities 2012: $0Net Assets 2012: $176,7642012Assets 2013: $210,783Liabilities 2013: $0Net Assets 2013: $210,7832013Assets 2014: $254,429Liabilities 2014: $0Net Assets 2014: $254,4292014Assets 2015: $274,757Liabilities 2015: $0Net Assets 2015: $274,7572015Assets 2016: $248,363Liabilities 2016: $0Net Assets 2016: $248,3632016Assets 2017: $238,316Liabilities 2017: $0Net Assets 2017: $238,3162017Assets 2018: $286,120Liabilities 2018: $0Net Assets 2018: $286,1202018Assets 2019: $292,929Liabilities 2019: $0Net Assets 2019: $292,9292019Assets 2020: $403,631Liabilities 2020: $117,650Net Assets 2020: $285,9812020Assets 2021: $764,422Liabilities 2021: $0Net Assets 2021: $764,4222021Assets 2022: $1,067,398Liabilities 2022: $0Net Assets 2022: $1,067,3982022Assets 2023: $1,485,034Liabilities 2023: $0Net Assets 2023: $1,485,0342023Assets 2024: $2,096,775Liabilities 2024: $400,000Net Assets 2024: $1,696,7752024Assets 2025: $2,227,796Liabilities 2025: $389,472Net Assets 2025: $1,838,3242025

Highlighted filing

2025

Assets$2,227,796
Liabilities$389,472
Net Assets$1,838,324

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $792,1122010Revenue 2011: $820,809Expenses 2011: $800,351Net Income 2011: $20,4582011Expenses 2012: $730,7482012Expenses 2013: $737,0592013Revenue 2014: $839,920Expenses 2014: $796,274Net Income 2014: $43,6462014Revenue 2015: $828,727Expenses 2015: $808,399Net Income 2015: $20,3282015Revenue 2016: $907,736Expenses 2016: $939,582Net Income 2016: -$31,8462016Revenue 2017: $834,364Expenses 2017: $859,559Net Income 2017: -$25,1952017Revenue 2018: $792,235Expenses 2018: $756,276Net Income 2018: $35,9592018Revenue 2019: $780,915Expenses 2019: $783,566Net Income 2019: -$2,6512019Revenue 2020: $718,054Expenses 2020: $731,157Net Income 2020: -$13,1032020Revenue 2021: $1,079,231Expenses 2021: $652,735Net Income 2021: $426,4962021Revenue 2022: $1,071,844Expenses 2022: $735,099Net Income 2022: $336,7452022Revenue 2023: $1,344,543Expenses 2023: $952,790Net Income 2023: $391,7532023Revenue 2024: $1,212,586Expenses 2024: $1,024,508Net Income 2024: $188,0782024Revenue 2025: $1,593,586Expenses 2025: $1,546,579Net Income 2025: $47,0072025

Highlighted filing

2025

Revenue$1,593,586
Expenses$1,546,579
Net Income$47,007

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.23$0.39$1.84$1.59$1.55$0.05
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.40$1.70$1.21$1.02$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.34$0.95$0.39
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$1.07$0.74$0.34
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$1.08$0.65$0.43
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.12$0.29$0.72$0.73$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.78$0.78$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.79$0.76$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.83$0.86$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.91$0.94$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.83$0.81$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.84$0.80$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.73
2011Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.82$0.80$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$1,593,586
Mission and Program Overview

Mission

The foundation provides daycare, after school and summer youth camp programs to children on james island south carolina. It operates a retail sales store providing used items to low income individuals at nominal cost or no cost. The foundation also provides christian counseling services and services for senior citizens.

The foundation provides daycare, after school and summer youth camp programs to children, provides counseling services and provides affordable housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,696,775$1,838,324▲ $141,549
Land, Buildings, and Equipment, Net$1,510,450$1,581,764▲ $71,314
Investments in Publicly Traded Securities$389,098$509,481▲ $120,383
Cash and Non-Interest-Bearing Accounts$147,103$78,980▼ $68,123
Savings and Temporary Cash Investments$50,124$57,571▲ $7,447
Total Assets$2,096,775$2,227,796▲ $131,021
Liabilities
Other Liabilities$400,000$389,472▼ $10,528
Total Liabilities$400,000$389,472▼ $10,528
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,696,775$1,838,324▲ $141,549
Total Liabilities and Net Assets / Fund Balance$2,096,775$2,227,796▲ $131,021

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,581,764$251,774$1,833,538
Compensation and Service Providers

Board Members and Trustees

NameTitle
Beth TyrrellPresident
Ed De JongBoard Member
Julie RadabaughBoard Member
Mark MitchumBoard Member
Patrick GarrisonBoard Member
Lucia OswaldBaord Member
Tapley BaxterBaord Member
Barrett PayneEx-offico
Louise Hatton-conwayExecutive Di
Jim StewartTreasurer
Harold NolandVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$105,000
Program Service Revenue
$1,479,870
Investment Income
$8,716
Other Revenue
$0
All Other Contributions
$15,000
Change in Net Assets
$47,007

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,593,586
Revenue Not Reported on Form 990
$150,000
Total Revenue per Audited Statements
$1,743,586
Total Revenue per Form 990
$1,593,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$939,082
Other Expenses$607,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$846,886$21,488-$868,374
Occupancy$269,785--$269,785
Depreciation Depletion$194,488--$194,488
Payroll Taxes$67,457$3,251-$70,708
Insurance$28,228--$28,228
Interest$25,905--$25,905
Office Expenses$8,661$3,181-$11,842
Other Expenses$7,440--$7,440
Advertising$2,944--$2,944
All Other Expenses$2,269--$2,269
Total Functional Expenses$1,518,659$27,920$0$1,546,579

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,546,579
Total Expenses per Audited Statements$1,546,579
Total Expenses per Form 990$1,546,579
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
Mortgage Childcare$389,472
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

Annual review is conducted and approved by the board of directors.

Form 990, Page 6, Part VI, Line 15B

Board of directors reviews and approves compensation of director.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
James Island Presbyterian
EIN
57-0770893
Phone
8437622272
Address
1242 PAULINE AVE, CHARLESTON, SC 29412

Signing Officer

Name
Louise Hatton-conway
Title
Executive Director
Phone
8437953137
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louise Hatton-conway
Formed
1984
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
47
Volunteers
21

Preparer

Firm
Moore Beauston & Woodham LLC
Address
4401 BELLE OAKS DR STE 100, N CHARLESTON, SC 29405-8526
Preparer
Stephanie Pritchett CPA
Phone
8437665010
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Story telling, cleaning, grass cutting, adminstrative support, child care assistance, etc.

Form 990, Page 2, Part III, Line 4D

Other charitable activities support of journey project.

Raw XML AppendixShowing 400 of 406 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0HUNTER HOUSE PROVIDES HOUSING FOR INDIVIDUALS PROVIDING MEDICAL AND CHARITABLE SERVICES IN THE CHARLESTON AREA AT SUBSIDIZED RATE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt014179
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07632
IRS990/ProgSrvcAccomActy3Grp/Desc0THE LOWCOUNTRY PASTORAL COUNSELING CENTER PROVIDES GROUP AND INDIVIDUAL CHRISTIAN BASED COUNSELING SERVICES TO APPROXIMATELY 180 INDIVIDUALS THROUGHOUT THE YEAR.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER CHARITABLE ACTIVITIES SUPPORT OF JOURNEY PROJECT.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0339810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt088773
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0405796
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0848482
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01102705
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01004733
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0983071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0673435
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE CHILDCARE
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IRS990ScheduleD/RevenueSubtotalAmt01593586
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IRS990ScheduleD/TotalExpensesPerForm990Amt01546579
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STORY TELLING, CLEANING, GRASS CUTTING, ADMINSTRATIVE SUPPORT, CHILD CARE ASSISTANCE, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER CHARITABLE ACTIVITIES SUPPORT OF JOURNEY PROJECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL REVIEW IS CONDUCTED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION OF DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01518659
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IRS990/TotalOtherProgSrvcExpenseAmt03600
IRS990/TotalProgramServiceExpensesAmt01518659
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01593586
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01242 PAULINE AVE
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029412
IRS990/VotingMembersGoverningBodyCnt010
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IRS990/WebsiteAddressTxt0JAMESISLANDPRESBYTERIAN.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUISE HATTON-CONWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437953137
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMES ISLAND PRESBYTERIAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0570770893
ReturnHeader/Filer/PhoneNum08437622272
ReturnHeader/Filer/USAddress/AddressLine1Txt01242 PAULINE AVE
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029412
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570966291
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOORE BEAUSTON & WOODHAM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04401 BELLE OAKS DR STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0N CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0294058526
ReturnHeader/PreparerPersonGrp/PhoneNum08437665010
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14

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