Civic Intelligence

Fpcrc Inc D/B/A Laurel Crest Retirement Cntr

990 • Fiscal year 2022 • EIN 57-0847894

May 01, 2021 to Apr 30, 2022 • Filed on May 31, 2022

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

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

5th percentile

0.00x

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

1st percentile

-357%

Higher net margin than 1% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

58th percentile

3.6%

Faster asset growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$22,322,512

Up $774,001 (+3.6%) from 2021

Net Assets

Up

$22,322,512

Up $774,001 (+3.6%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin1st percentile

Revenue

Up

$328,952

Up $523,921 (+269%) from 2021

Expenses

Up

$1,503,854

Up $1,400,326 (+1353%) from 2021

Net Income

Down

-$1,174,902

Down $876,405 (-294%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth58th 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

2022

Assets$22,322,512
Liabilities$0
Net Assets$22,322,512
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2022

Revenue$328,952
Expenses$1,503,854
Net Income-$1,174,902
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Apr 30, 2022
Signed
May 31, 2022
Return Version
2021v4.2
Gross Receipts
$3,486,988
Mission and Program Overview

Mission

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

Support the ministry of First Presbyterian Church

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$21,211,654$22,095,334▲ $883,680
Savings and Temporary Cash Investments$331,363$206,520▼ $124,843
Cash and Non-Interest-Bearing Accounts$5,494$20,658▲ $15,164
Total Assets$21,548,511$22,322,512▲ $774,001
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,548,511$22,322,512▲ $774,001
Total Net Assets Fund Balance$21,548,511$22,322,512▲ $774,001
Total Liabilities and Net Assets / Fund Balance$21,548,511$22,322,512▲ $774,001
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Theodore H Reading IITreasurer$3,300$3,300

Board Members and Trustees

NameTitle
Boyd JonesChairman
Ansel O BunchDirector
Claude Walker JrDirector
Miriam W HairSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$328,952
Other Revenue
$0
Change in Net Assets
$-1,174,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,316,103
Other Expenses$187,751
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,316,103--$1,316,103
Fees for Service Investment Mgmnt Fees-$107,907-$107,907
Fees for Services Legal-$74,983-$74,983
Fees for Services Accounting-$3,700-$3,700
Office Expenses-$1,161-$1,161
Total Functional Expenses$1,316,103$187,751$0$1,503,854
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
First Presbyterian ChurchColumbia, SC501c3Elderly ministry & general support$1,316,103
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
Backup withholding compliance
Yes
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 governing body review Part VI line 11

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

CEO executive director top management comp Part VI line 15A

“The organization has no employees. Volunteer board members oversee the organization.”

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 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
Boyd Jones
Title
Chairman
Phone
8039292047
Signed
2022-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Boyd Jones
Formed
1987
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0

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

Explanation of other changes in net assets or fund balances Part XI line 9

“Received $3,314,403 in cash and marketable securities from Laurel Crest Endowment Trust 57-0986260, a 501(c)(3) organization, upon dissolution”

Raw XML Appendix367 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Added: First Presbyterian Church 57-0314437Reason: FPCRC, Inc was orginally organized by First Presbyterian Church to operate a retirement center for members of First Presbyterian Church. The retirement center was sold 1/5/2018. The FPCRC, Inc board officially determined in December 2021 that the proceeds of the sale should be used to support First Presbyterian Church.Authorization: The FPCRC, Inc board had the authority to determine the use of the funds under the original by-laws and the by-laws were amended to reflect the decision.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is distributed to all board members before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has no employees. Volunteer board members oversee the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes it governing documents and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Received $3,314,403 in cash and marketable securities from Laurel Crest Endowment Trust 57-0986260, a 501(c)(3) organization, upon dissolution
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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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/PrimaryActivitiesTxt0Support FPCRC Inc
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd129201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt01b-transfer of cash to First Presbyterian Church-supported organization1s-on 11/30/21 Laurel Crest Endowment Trust was liquidated and all remaining assets, $3,314,403, were transferred to FPCRC, Inc.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Explanation of information on Schedule R
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt021548511
IRS990/TotalAssetsEOYAmt022322512
IRS990/TotalAssetsGrp/BOYAmt021548511
IRS990/TotalAssetsGrp/EOYAmt022322512
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0187751
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01316103
IRS990/TotalFunctionalExpensesGrp/TotalAmt01503854
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt021548511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt022322512
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01316103
IRS990/TotalReportableCompFromOrgAmt03300
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0328952
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0328952
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021548511
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022322512
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Boyd Jones
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum08039292047
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FPCRC Inc
ReturnHeader/Filer/BusinessNameControlTxt0FPCR
ReturnHeader/Filer/EIN0570847894
ReturnHeader/Filer/USAddress/AddressLine1Txt01324 Marion Street
ReturnHeader/Filer/USAddress/CityNm0Columbia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570903040
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Theodore H Reading II CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038 Huntwick Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029206
ReturnHeader/PreparerPersonGrp/PhoneNum08037827172
ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Theodore H Reading II
ReturnHeader/ReturnTs02022-06-06T18:51:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Boyd
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Jones
ReturnHeader/TaxPeriodBeginDt02021-05-01
ReturnHeader/TaxPeriodEndDt02022-04-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,322,512
Liabilities
$0
Net assets
$22,322,512
Revenue
$328,952
Expenses
$1,503,854
Net income
-$1,174,902
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
2022Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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