Civic Intelligence

Fpcrc Inc D/B/A Laurel Crest Retirement Cntr

990 • Fiscal year 2019 • EIN 57-0847894

May 01, 2018 to Apr 30, 2019 • Filed on Jun 21, 2019

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

4th percentile

0.00x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

5th percentile

0.00x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

10th percentile

-23%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

48th percentile

3.2%

Faster asset growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-98%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets4th percentile

Assets

Up

$17,839,268

Up $546,646 (+3.2%) from 2018

Net Assets

Up

$17,839,268

Up $571,423 (+3.3%) from 2018

Liabilities

Down

$0

Down $24,777 (-100%) from 2018

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin10th percentile

Revenue

Down

$454,587

Down $18,363,787 (-98%) from 2018

Expenses

Down

$560,144

Down $4,566,364 (-89%) from 2018

Net Income

Down

-$105,557

Down $13,797,423 (-101%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth48th 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 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

2019

Assets$17,839,268
Liabilities$0
Net Assets$17,839,268
Open 2019 Filing

Operations Trend

Revenue Growth1st 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 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

2019

Revenue$454,587
Expenses$560,144
Net Income-$105,557
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Jun 21, 2019
Return Version
2018v3.1
Gross Receipts
$2,061,392
Mission and Program Overview

Mission

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

Investment and management of proceeds from the sale of Laurel Crest retirement center

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,315,834$14,419,522▲ $103,688
Cash and Non-Interest-Bearing Accounts$2,504,650$2,509,992▲ $5,342
Savings and Temporary Cash Investments$461,663$909,754▲ $448,091
Accounts Receivable$10,475--
Total Assets$17,292,622$17,839,268▲ $546,646
Liabilities
Accounts Payable and Accrued Expenses$24,777--
Total Liabilities$24,777$0▼ $24,777
Net Assets / Fund Balance
Unrestricted Net Assets$17,267,845$17,839,268▲ $571,423
Total Net Assets Fund Balance$17,267,845$17,839,268▲ $571,423
Total Liabilities and Net Assets / Fund Balance$17,292,622$17,839,268▲ $546,646
Compensation and Service Providers
Top Officer Pay13th percentile

Board Members and Trustees

NameTitle
James A HerlongChairman
Wilson FarrellVice chairman
Claude Walker JrDirector
David G HodgesDirector
John F WindleyDirector
Miriam O HairDirector
William H Neely JrDirector
Lanneau W Lambert JrSecretary
Theodore H Reading IITreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$454,587
Other Revenue
$0
Change in Net Assets
$-105,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$400,000
Other Expenses$160,144
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$400,000--$400,000
Fees for Service Investment Mgmnt Fees-$73,552-$73,552
Insurance-$25,738-$25,738
Fees for Services Legal-$25,617-$25,617
Other Expenses-$12,380-$12,380
Fees for Services Other$12,000$159-$12,159
Fees for Services Accounting-$9,695-$9,695
Office Expenses-$1,003-$1,003
Total Functional Expenses$412,000$148,144$0$560,144
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
First Presbyterian ChurchColumbia, SC501c3Ministry to the elderly$400,000
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
No
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
No

Governance Explanations

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”

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 A Herlong
Title
Chairman
Phone
8037827172
Signed
2019-06-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James A Herlong
Formed
1987
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

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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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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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt023772047
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0400000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Ministry to the elderly
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0First Presbyterian Church
IRS990ScheduleI/RecipientTable/RecipientEIN0570314437
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01324 Marion Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Columbia
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029201
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is distributed to all board members before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes it governing documents, conflict of interest policy, and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4On 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Cessation of or significant change to any program service Part III line 3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0FPCRC Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Laurel Crest Endowment Trust
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1First Presbyterian Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570986260
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1570314437
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provide assistance to residents of Laurel Crest Retirement
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt012a
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01324 Marion Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11324 Marion Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Columbia
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Columbia
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd129201
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0See Schedule I Part II for transaction with First Presbyterian Church
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Explanation of information on Schedule R
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt017839268
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0412000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0560144
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0412000
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0454587
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0454587
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017292622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017839268
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017267845
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James A Herlong
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum08037827172
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FPCRC Inc
ReturnHeader/Filer/BusinessNameControlTxt0FPCR
ReturnHeader/Filer/EIN0570847894
ReturnHeader/Filer/USAddress/AddressLine1Txt01324 Marion Street
ReturnHeader/Filer/USAddress/CityNm0Columbia
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.168.205.174
ReturnHeader/FilingSecurityInformation/IPDt02019-07-01

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,839,268
Liabilities
$0
Net assets
$17,839,268
Revenue
$454,587
Expenses
$560,144
Net income
-$105,557
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
2019Detailed filing. Detailed filing data is available for this year.$17.8$0.00$17.8$0.45$0.56$0.11
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
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