Civic Intelligence

Fpcrc Inc D/B/A Laurel Crest Retirement Cntr

990 • Fiscal year 2018 • EIN 57-0847894

May 01, 2017 to Apr 30, 2018 • Filed on Nov 05, 2018

Organization ProfileWWW.Laurel-crest.com
1324 Marion StreetColumbia, SC 29201

(803) 782-7172

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Higher debt load relative to assets than 5% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

4th percentile

0.00x

Higher debt load relative to revenue than 4% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

96th percentile

73%

Higher net margin than 96% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$145,707

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

86th percentile

20%

Faster asset growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

97th percentile

184%

Faster revenue growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets5th percentile

Assets

Flat

$17,292,622

Flat from 2018

Net Assets

Flat

$17,267,845

Flat from 2018

Liabilities

Flat

$24,777

Flat from 2018

Revenue And Expenses
Liabilities / Revenue4th percentileNet Margin96th percentile

Revenue

Flat

$18,818,374

Flat from 2018

Expenses

Flat

$5,126,508

Flat from 2018

Net Income

Flat

$13,691,866

Flat from 2018

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$30M$20M$10M$0Assets 2011: $14,092,499Liabilities 2011: $11,396,329Net Assets 2011: $2,696,1702011Assets 2012: $13,654,963Liabilities 2012: $11,101,083Net Assets 2012: $2,553,8802012Assets 2013: $13,142,902Liabilities 2013: $10,948,878Net Assets 2013: $2,194,0242013Assets 2014: $13,232,127Liabilities 2014: $10,982,692Net Assets 2014: $2,249,4352014Assets 2015: $13,283,944Liabilities 2015: $10,542,797Net Assets 2015: $2,741,1472015Assets 2016: $13,606,780Liabilities 2016: $10,455,714Net Assets 2016: $3,151,0662016Assets 2017: $14,412,773Liabilities 2017: $10,422,547Net Assets 2017: $3,990,2262017Assets 2018: $17,292,622Liabilities 2018: $24,777Net Assets 2018: $17,267,8452018Assets 2018: $17,292,622Liabilities 2018: $24,777Net Assets 2018: $17,267,8452018Assets 2019: $17,839,268Liabilities 2019: $0Net Assets 2019: $17,839,2682019Assets 2020: $16,487,603Liabilities 2020: $0Net Assets 2020: $16,487,6032020Assets 2021: $21,548,511Liabilities 2021: $0Net Assets 2021: $21,548,5112021Assets 2022: $22,322,512Liabilities 2022: $0Net Assets 2022: $22,322,5122022Assets 2023: $21,499,810Liabilities 2023: $0Net Assets 2023: $21,499,8102023Assets 2024: $23,844,857Liabilities 2024: $0Net Assets 2024: $23,844,8572024Assets 2025: $25,163,020Liabilities 2025: $0Net Assets 2025: $25,163,0202025

Highlighted filing

2018

Assets$17,292,622
Liabilities$24,777
Net Assets$17,267,845
Open 2018 Filing

Operations Trend

Revenue Growth97th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,262,4642011Expenses 2012: $5,417,8912012Expenses 2013: $5,338,5122013Revenue 2014: $5,669,413Expenses 2014: $5,578,273Net Income 2014: $91,1402014Revenue 2015: $6,029,083Expenses 2015: $5,540,797Net Income 2015: $488,2862015Revenue 2016: $6,180,380Expenses 2016: $5,768,637Net Income 2016: $411,7432016Revenue 2017: $6,624,091Expenses 2017: $5,820,777Net Income 2017: $803,3142017Revenue 2018: $18,818,374Expenses 2018: $5,126,508Net Income 2018: $13,691,8662018Revenue 2018: $18,818,374Expenses 2018: $5,126,508Net Income 2018: $13,691,8662018Revenue 2019: $454,587Expenses 2019: $560,144Net Income 2019: -$105,5572019Revenue 2020: $593,265Expenses 2020: $488,105Net Income 2020: $105,1602020Revenue 2021: -$194,969Expenses 2021: $103,528Net Income 2021: -$298,4972021Revenue 2022: $328,952Expenses 2022: $1,503,854Net Income 2022: -$1,174,9022022Revenue 2023: $1,901,954Expenses 2023: $1,000,493Net Income 2023: $901,4612023Revenue 2024: $815,060Expenses 2024: $1,035,600Net Income 2024: -$220,5402024Revenue 2025: $1,680,396Expenses 2025: $1,046,657Net Income 2025: $633,7392025

Highlighted filing

2018

Revenue$18,818,374
Expenses$5,126,508
Net Income$13,691,866
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Nov 5, 2018
Return Version
2017v2.2
Gross Receipts
$38,386,105
Mission and Program Overview

Mission

To operate a continuing care retirement facility consisting of independent living units, assisted living center and a health center.

Laurel Crest was established as a continuing care retirement center for the First Presbyterian Church of Columbia, SC which includes housing and medical care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,695,982$14,315,834▲ $11,619,852
Land, Buildings, and Equipment, Net$7,991,494--
Cash and Non-Interest-Bearing Accounts$2,108$2,504,650▲ $2,502,542
Savings and Temporary Cash Investments$3,639,946$461,663▼ $3,178,283
Prepaid Expenses and Deferred Charges$65,602--
Accounts Receivable$13,671$10,475▼ $3,196
Total Assets$14,412,773$17,292,622▲ $2,879,849
Other Assets Total$3,970--
Liabilities
Other Liabilities$6,906,160--
Mortgage Notes Payable Secured by Investment Property$3,195,258--
Accounts Payable and Accrued Expenses$321,129$24,777▼ $296,352
Total Liabilities$10,422,547$24,777▼ $10,397,770
Net Assets / Fund Balance
Unrestricted Net Assets$3,990,226$17,267,845▲ $13,277,619
Total Net Assets Fund Balance$3,990,226$17,267,845▲ $13,277,619
Total Liabilities and Net Assets / Fund Balance$14,412,773$17,292,622▲ $2,879,849
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James DeelExecutive directorFT$127,813$17,894$145,707

Board Members and Trustees

NameTitle
James A HerlongChairman
Emily MetzgerVice chairman
B Lee FloydDirector
Barbara DillerDirector
Claude Walker JrDirector
David G HodgesDirector
Derek W ThomasDirector
John F WindleyDirector
Lanneau W Lambert JrDirector
Miriam O HairDirector
Robert M TempleDirector
William H Neely JrDirector
Wilson W FarrellDirector
Langley ShealySecretary
Theodore H Reading IITreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Life Care Services LLCManagement400 Locust Street Ste 820, Des Moines, IA 50309$378,112
Revenue and Support

Revenue Composition

Contributions and Grants
$12,500
Program Service Revenue
$4,415,055
Investment Income
$14,355,506
Other Revenue
$35,313
Change in Net Assets
$13,691,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,447,682
Salaries, Compensation, and Employee Benefits$1,878,826
Grants and Similar Amounts Paid$800,000
Total Fundraising Expense$22,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,434,813$75,516-$1,510,329
Grants to Domestic Orgs$800,000--$800,000
Occupancy$562,382$2,197-$564,579
Depreciation Depletion$479,549--$479,549
Fees for Services Management$271,820$30,202-$302,022
Other Employee Benefits$242,102$1,356-$243,458
Fees for Services Legal-$172,237-$172,237
Payroll Taxes$118,787$6,252-$125,039
Advertising$117,935--$117,935
Insurance$83,786$15,013-$98,799
Interest-$67,673-$67,673
Office Expenses$62,122$1,268-$63,390
Fees for Services Other$37,737-$22,500$60,237
Fees for Services Accounting-$45,695-$45,695
Fees for Service Investment Mgmnt Fees-$19,271-$19,271
All Other Expenses$9,507$4,020-$13,527
Information Technology$11,799$621-$12,420
Other Expenses$10,104$1,123-$11,227
Travel$3,748--$3,748
Total Functional Expenses$4,636,129$467,879$22,500$5,126,508
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
First Presbyterian ChurchColumbia, SCchurchgeneral assistance$800,000
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
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“The Organization has a management and marketing services agreement with Life Care Services, LLC, an independent company, to manage and operate the retirement community.”

Form 990 governing body review Part VI line 11

“Form 990 is distributed to all board members before filing”

Conflict of interest policy compliance Part VI line 12C

“The board of directors reviews the conflict of interest statement on an annual basis. In the event of a conflict of interest, the person with the conflict would not be involved with any votes that are related to the conflict”

CEO executive director top management comp Part VI line 15A

“The exexutive director is employed by Life Care Services, LLC. (See part VI, Sect A, Line 3).Life Care Services assists FPCRC, Inc with determining an appropriate salary based on industry information, the size of the facility, and amounts paid by other communities managed by them.”

Form 990 availability to public Part VI line 18

“Form 990 is available to the public upon request”

Governing documents etc available to public Part VI line 19

“The Organization makes it governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
FPCRC Inc
EIN
57-0847894
Address
1324 Marion Street, Columbia, SC 29201
Doing Business As
Laurel Crest Retirement Center

Signing Officer

Name
James R Herlong
Title
Chairman
Phone
8037827172
Signed
2018-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James A Herlong
Formed
1987
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
142
Volunteers
15

Preparer

Firm
Theodore H Reading II CPA PA
Address
38 Huntwick Court, Columbia, SC 29206
Preparer
Theodore H Reading II
Phone
8037827172
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

“On January 5, 2018, FPCRC, Inc. sold Laurel Crest Retirement Center to Laurel Crest Retirment Community, part of Presbyterian Communities of South Carolina. The total sales price was $22,651,140 including assumed liabilities of $6,401,140. The sale was negotiated by the boards of directors of the two independent organizations.”

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IRS990/PartialLiquidationInd0true
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,292,622
Liabilities
$24,777
Net assets
$17,267,845
Revenue
$18,818,374
Expenses
$5,126,508
Net income
$13,691,866
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.2$0.00$25.2$1.68$1.05$0.63
2024Summary only. Only limited summary data is available for this year.$23.8$0.00$23.8$0.82$1.04$0.22
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.5$0.00$21.5$1.90$1.00$0.90
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.3$0.00$22.3$0.33$1.50$1.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.5$0.00$21.5$0.19$0.10$0.30
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$0.00$16.5$0.59$0.49$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$0.00$17.8$0.45$0.56$0.11
2018Detailed filing. Detailed filing data is available for this year.$17.3$0.02$17.3$18.8$5.13$13.7
2018Summary only. Only limited summary data is available for this year.$17.3$0.02$17.3$18.8$5.13$13.7
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$10.4$3.99$6.62$5.82$0.80
2016Detailed filing. Detailed filing data is available for this year.$13.6$10.5$3.15$6.18$5.77$0.41
2015Detailed filing. Detailed filing data is available for this year.$13.3$10.5$2.74$6.03$5.54$0.49
2014Detailed filing. Detailed filing data is available for this year.$13.2$11.0$2.25$5.67$5.58$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$10.9$2.19$5.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$11.1$2.55$5.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$11.4$2.70$5.26