Civic Intelligence

Five Points Association

990 • Fiscal year 2015 • EIN 57-0780971

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 12, 2016

532 Congaree AveColumbia, SC 29205

(803) 748-7373

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

10th percentile

0.00x

Higher debt load relative to revenue than 10% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

94th percentile

28%

Higher net margin than 94% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

94th percentile

43%

Faster asset growth than 94% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

84th percentile

17%

Faster revenue growth than 84% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,067,473

Up $322,958 (+43%) from 2014

Net Assets

Up

$1,066,848

Up $323,424 (+44%) from 2014

Liabilities

Down

$625

Down $466 (-43%) from 2014

Revenue

Up

$1,139,033

Up $168,471 (+17%) from 2014

Expenses

Down

$815,609

Down $46,629 (-5.4%) from 2014

Net Income

Up

$323,424

Up $215,100 (+199%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $833,025Liabilities 2011: $0Net Assets 2011: $833,0252011Assets 2012: $937,903Liabilities 2012: $0Net Assets 2012: $937,9032012Assets 2013: $644,786Liabilities 2013: $4,166Net Assets 2013: $640,6202013Assets 2014: $744,515Liabilities 2014: $1,091Net Assets 2014: $743,4242014Assets 2015: $1,067,473Liabilities 2015: $625Net Assets 2015: $1,066,8482015Assets 2016: $1,285,329Liabilities 2016: $0Net Assets 2016: $1,285,3292016Assets 2017: $794,837Liabilities 2017: $3,482Net Assets 2017: $791,3552017Assets 2018: $767,148Liabilities 2018: $0Net Assets 2018: $767,1482018Assets 2019: $579,502Liabilities 2019: $0Net Assets 2019: $579,5022019Assets 2020: $586,660Liabilities 2020: $0Net Assets 2020: $586,6602020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2015

Assets$1,067,473
Liabilities$625
Net Assets$1,066,848

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $900,4802011Expenses 2012: $923,1672012Revenue 2013: $1,017,631Expenses 2013: $1,084,825Net Income 2013: -$67,1942013Revenue 2014: $970,562Expenses 2014: $862,238Net Income 2014: $108,3242014Revenue 2015: $1,139,033Expenses 2015: $815,609Net Income 2015: $323,4242015Revenue 2016: $1,126,435Expenses 2016: $907,954Net Income 2016: $218,4812016Revenue 2017: $940,454Expenses 2017: $1,434,428Net Income 2017: -$493,9742017Revenue 2018: $1,031,334Expenses 2018: $1,055,540Net Income 2018: -$24,2062018Revenue 2019: $782,164Expenses 2019: $971,844Net Income 2019: -$189,6802019Revenue 2020: $11,231Expenses 2020: $2,826Net Income 2020: $8,4052020Revenue 2021: $5,183Expenses 2021: $590,866Net Income 2021: -$585,6832021

Highlighted filing

2015

Revenue$1,139,033
Expenses$815,609
Net Income$323,424
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 12, 2016
Return Version
2014v6.0
Gross Receipts
$1,139,033
Mission and Program Overview

Mission

To promote and develop the five points economic area of columbia, south carolina

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$287,740$507,346▲ $219,606
Savings and Temporary Cash Investments$451,962$427,587▼ $24,375
Accounts Receivable-$128,762-
Land, Buildings, and Equipment, Net$3,263$2,228▼ $1,035
Total Assets$744,515$1,067,473▲ $322,958
Other Assets Total$1,550$1,550→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,091--
Other Liabilities-$625-
Total Liabilities$1,091$625▼ $466
Net Assets / Fund Balance
Unrestricted Net Assets$733,424$1,056,848▲ $323,424
Temporarily Rstr Net Assets$10,000$10,000→ $0
Total Net Assets Fund Balance$743,424$1,066,848▲ $323,424
Total Liabilities and Net Assets / Fund Balance$744,515$1,067,473▲ $322,958

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,228$11,993$14,221
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Amy Beth FranksExecutive Di$53,708$3,450$57,158

Board Members and Trustees

NameTitle
Tim SmithPresident
Brian GlynnBoard Member
Bruce DuboseBoard Member
Dennis HiltnerBoard Member
Joe WilsonBoard Member
John GreenBoard Member
Randy DennisBoard Member
Richard BurtsBoard Member
Ryan KayBoard Member
Kelly TaborSecretary
Denise ShealyTreasurer
John SearsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$418,904
Program Service Revenue
$719,476
Investment Income
$653
Other Revenue
$0
Change in Net Assets
$323,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$702,152
Salaries, Compensation, and Employee Benefits$100,759
Grants and Similar Amounts Paid$12,698
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$133,708--$133,708
Current Officers, Directors, Trustees, and Key Employees$42,966$10,742-$53,708
Other Salaries and Wages$31,554$7,888-$39,442
Occupancy$23,916$7,972-$31,888
Office Expenses$16,395$5,464-$21,859
Insurance$17,707$3,955-$21,662
Grants to Domestic Orgs$12,698--$12,698
Payroll Taxes$6,087$1,522-$7,609
All Other Expenses$5,218$1,391-$6,609
Conferences and Meetings$3,990$1,331-$5,321
Fees for Services Accounting$3,074$1,025-$4,099
Other Expenses$2,882$960-$3,842
Depreciation Depletion-$2,049-$2,049
Fees for Services Other$1,153$384-$1,537
Travel$1,035$345-$1,380
Total Functional Expenses$770,581$45,028$0$815,609
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Five Points Foundation IncColumbia, SC501c3Fund Grants$12,698
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 11B

Reviewed by executive director

Form 990, Page 6, Part VI, Line 18

Copies of form 990's are available at association offices and are available for review upon request.

Form 990, Page 6, Part VI, Line 19

Copies of governing documents are available at association offices and are available for review upon request.

Filing and Contact Details

Filer

Filer Name
Five Points Association
EIN
57-0780971
Phone
8037487373
Address
532 CONGAREE AVE, COLUMBIA, SC 29205

Signing Officer

Name
Amy Beth Franks
Title
Director
Phone
8037487373
Signed
2016-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Beth Franks
Formed
1990
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
100

Preparer

Firm
Varn & Associates Cpas LLC
Address
PO BOX 6987, COLUMBIA, SC 29260-6987
Preparer
Chris Render CPA
Phone
8037535463
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF FORM 990'S ARE AVAILABLE AT ASSOCIATION OFFICES AND ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE AT ASSOCIATION OFFICES AND ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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