Civic Intelligence

Fpcrc Inc D/B/A Laurel Crest Retirement Cntr

990 • Fiscal year 2025 • EIN 57-0847894

May 01, 2024 to Apr 30, 2025 • Filed on Jun 16, 2025

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.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

4th percentile

0.00x

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

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

86th percentile

38%

Higher net margin than 86% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

10th percentile

$0

Higher top officer pay than 10% of similar nonprofits.

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

2025 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

51st percentile

5.5%

Faster asset growth than 51% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

95th percentile

106%

Faster revenue growth than 95% of similar nonprofits.

2025 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets4th percentile

Assets

Up

$25,163,020

Up $1,318,163 (+5.5%) from 2024

Net Assets

Up

$25,163,020

Up $1,318,163 (+5.5%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue4th percentileNet Margin86th percentile

Revenue

Up

$1,680,396

Up $865,336 (+106%) from 2024

Expenses

Up

$1,046,657

Up $11,057 (+1.1%) from 2024

Net Income

Up

$633,739

Up $854,279 (+387%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2025

Assets$25,163,020
Liabilities$0
Net Assets$25,163,020
Open 2025 Filing

Operations Trend

Revenue Growth95th 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

2025

Revenue$1,680,396
Expenses$1,046,657
Net Income$633,739
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jun 16, 2025
Return Version
2024v5.1
Gross Receipts
$7,407,791
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$23,579,805$23,956,945▲ $377,140
Savings and Temporary Cash Investments$227,901$758,492▲ $530,591
Receivables From Officers Etc-$432,681-
Cash and Non-Interest-Bearing Accounts$37,151$14,902▼ $22,249
Total Assets$23,844,857$25,163,020▲ $1,318,163
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,844,857$25,163,020▲ $1,318,163
Total Net Assets Fund Balance$23,844,857$25,163,020▲ $1,318,163
Total Liabilities and Net Assets / Fund Balance$23,844,857$25,163,020▲ $1,318,163
Compensation and Service Providers
Top Officer Pay10th percentile

Board Members and Trustees

NameTitle
Boyd JonesChairman
Ansel O BunchDirector
Claude Walker JrDirector
Miriam O HairSecretary
Theodore H Reading IITreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,680,396
Other Revenue
$0
Change in Net Assets
$633,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$926,071
Other Expenses$120,586
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$926,071--$926,071
Fees for Service Investment Mgmnt Fees-$118,464-$118,464
Office Expenses-$2,122-$2,122
Total Functional Expenses$926,071$120,586$0$1,046,657
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
First Presbyterian ChurchColumbia, SC501c3General support$926,071
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$432,681-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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
In Care Of
% Boyd Jones
Phone
8037827172
Address
1324 Marion Street, Columbia, SC 29201

Signing Officer

Name
Boyd Jones
Title
Chairman
Phone
8039292047
Signed
2025-06-16
Discuss with paid preparer
No

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
17 Millpond Road, Columbia, SC 29204
Preparer
Theodore H Reading Ii
Phone
8037827172
Raw XML Appendix325 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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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0FPCRC, Inc is a supporting organiztion of First Presbyterian Church. Neil C Stewart is senior pastor of First Presbyterian Church. A loan secured by a first mortgage was made to Neil C Stewart to purchase his primary residence. The interest rate on the mortgage is 4.52% a market rate at the time of the loan.
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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/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01046657
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt023844857
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025163020
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0926071
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01680396
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01680396
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023844857
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025163020
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01324 Marion Street
IRS990/USAddress/CityNm0Columbia
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029201
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0BOYD JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum08039292047
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FPCRC Inc
ReturnHeader/Filer/BusinessNameControlTxt0FPCR
ReturnHeader/Filer/EIN0570847894
ReturnHeader/Filer/InCareOfNm0% Boyd Jones
ReturnHeader/Filer/PhoneNum08037827172
ReturnHeader/Filer/USAddress/AddressLine1Txt01324 Marion Street
ReturnHeader/Filer/USAddress/CityNm0Columbia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029201
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570903040
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Theodore H Reading II CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017 Millpond Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029204
ReturnHeader/PreparerPersonGrp/PhoneNum08037827172
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THEODORE H READING II
ReturnHeader/ReturnTs02025-07-16T18:16:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,163,020
Liabilities
$0
Net assets
$25,163,020
Revenue
$1,680,396
Expenses
$1,046,657
Net income
$633,739
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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
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

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • $25M-$50M nonprofits