Civic Intelligence

Cherokee Historical & Preservation Society Inc

EIN 57-0881665 • 501(c)3 • Gaffney, SC

Profile

To preserve local historical artifacts

301 College DriveGaffney, SC 29340

www.cherokeecountyhistory.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

44th percentile

$22,333

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

62nd percentile

7.9%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

32%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$2,798,867

Up $205,324 (+7.9%) from 2024

Liabilities

Up

$8,899

Up $3,061 (+52%) from 2024

Net Assets

Up

$2,789,968

Up $202,263 (+7.8%) from 2024

Operations
Liabilities / Revenue33rd percentileNet Margin85th percentile

Revenue

Up

$512,910

Up $125,595 (+32%) from 2024

Expenses

Up

$310,647

Up $27,061 (+9.5%) from 2024

Net Income

Up

$202,263

Up $98,534 (+95%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $676,188Liabilities 2011: $82Net Assets 2011: $676,1062011Assets 2012: $759,705Liabilities 2012: $514Net Assets 2012: $759,1912012Assets 2013: $918,350Liabilities 2013: $654Net Assets 2013: $917,6962013Assets 2014: $879,560Liabilities 2014: $1,596Net Assets 2014: $877,9642014Assets 2015: $874,817Liabilities 2015: $1,320Net Assets 2015: $873,4972015Assets 2016: $958,536Liabilities 2016: $1,523Net Assets 2016: $957,0132016Assets 2017: $1,015,603Liabilities 2017: $1,610Net Assets 2017: $1,013,9932017Assets 2018: $1,149,587Liabilities 2018: $4,821Net Assets 2018: $1,144,7662018Assets 2019: $1,177,670Liabilities 2019: $4,050Net Assets 2019: $1,173,6202019Assets 2020: $1,969,739Liabilities 2020: $9,242Net Assets 2020: $1,960,4972020Assets 2021: $2,162,206Liabilities 2021: $22,158Net Assets 2021: $2,140,0482021Assets 2022: $2,338,190Liabilities 2022: $5,745Net Assets 2022: $2,332,4452022Assets 2023: $2,490,045Liabilities 2023: $6,068Net Assets 2023: $2,483,9772023Assets 2024: $2,593,543Liabilities 2024: $5,838Net Assets 2024: $2,587,7052024Assets 2025: $2,798,867Liabilities 2025: $8,899Net Assets 2025: $2,789,9682025

Highlighted filing

2025

Assets$2,798,867
Liabilities$8,899
Net Assets$2,789,968
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $116,6512011Expenses 2012: $128,2682012Expenses 2013: $113,5292013Revenue 2014: $102,958Expenses 2014: $142,690Net Income 2014: -$39,7322014Revenue 2015: $136,820Expenses 2015: $141,287Net Income 2015: -$4,4672015Revenue 2016: $207,647Expenses 2016: $124,133Net Income 2016: $83,5142016Revenue 2017: $186,160Expenses 2017: $129,179Net Income 2017: $56,9812017Revenue 2018: $254,552Expenses 2018: $123,777Net Income 2018: $130,7752018Revenue 2019: $168,079Expenses 2019: $139,223Net Income 2019: $28,8562019Revenue 2020: $958,447Expenses 2020: $171,572Net Income 2020: $786,8752020Revenue 2021: $343,586Expenses 2021: $164,035Net Income 2021: $179,5512021Revenue 2022: $375,955Expenses 2022: $183,557Net Income 2022: $192,3982022Revenue 2023: $373,610Expenses 2023: $222,075Net Income 2023: $151,5352023Revenue 2024: $387,315Expenses 2024: $283,586Net Income 2024: $103,7292024Revenue 2025: $512,910Expenses 2025: $310,647Net Income 2025: $202,2632025

Highlighted filing

2025

Revenue$512,910
Expenses$310,647
Net Income$202,263
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$2,798,867
Liabilities
$8,899
Net assets
$2,789,968
Revenue
$512,910
Expenses
$310,647
Net income
$202,263
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.80$0.01$2.79$0.51$0.31$0.20
2024Detailed filing. Detailed filing data is available for this year.$2.59$0.01$2.59$0.39$0.28$0.10
2023Detailed filing. Detailed filing data is available for this year.$2.49$0.01$2.48$0.37$0.22$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.01$2.33$0.38$0.18$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.16$0.02$2.14$0.34$0.16$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.97$0.01$1.96$0.96$0.17$0.79
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.17$0.17$0.14$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.14$0.25$0.12$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.01$0.19$0.13$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.21$0.12$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.14$0.14$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.10$0.14$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Jun 27, 2025
Return Version
2024v5.1
Gross Receipts
$525,161
Mission and Program Overview

Mission

To preserve local historical artifacts

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,038,689$2,053,730▲ $15,041
Savings and Temporary Cash Investments$516,061$708,114▲ $192,053
Cash and Non-Interest-Bearing Accounts$38,793$37,023▼ $1,770
Total Assets$2,593,543$2,798,867▲ $205,324
Liabilities
Accounts Payable and Accrued Expenses$5,838$8,899▲ $3,061
Total Liabilities$5,838$8,899▲ $3,061
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,438,017$2,540,533▲ $102,516
Net Assets With Donor Restrictions$149,688$249,435▲ $99,747
Total Net Assets Fund Balance$2,587,705$2,789,968▲ $202,263
Total Liabilities and Net Assets / Fund Balance$2,593,543$2,798,867▲ $205,324

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,301,461$555,322-
Other Land Buildings$722,443$313,484-
Land$22,500--
Equipment$7,326$40,216-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$48,074-▲ $5,531-$53,522
2023$42,228-▲ $6,346-$48,074
2022$46,036-▼ $3,308-$42,228
2021$44,429-▲ $2,107-$46,036
2020$36,870-▲ $8,059-$44,429
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Pamela CazelExecutive DirectorPT$22,333$22,333

Board Members and Trustees

NameTitle
Patricia JelacicBoard President
Dollie BlantonVice President
Dinah HamrickBoard Advisor
Brenda MilesDirector
Jeff GoodlettDirector
Jim JelacicDirector
Mary Pat TyndallDirector
Miles Gettys IiiDirector
Noah LindemannDirector
Sally P SmithDirector
Tosha CottrellDirector
Wes SpencerDirector
Linda HarrisSecretary
Barbara ElmoreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$466,883
Program Service Revenue
$5,114
Investment Income
$12,136
Other Revenue
$28,777
All Other Contributions
$398,875
Change in Net Assets
$202,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,653
Salaries, Compensation, and Employee Benefits$114,994
Total Fundraising Expense$1,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$83,489$35,977-$119,466
Other Salaries and Wages$83,069$23,753-$106,822
Occupancy$43,225--$43,225
Insurance$17,763--$17,763
Payroll Taxes$6,355$1,817-$8,172
Office Expenses$4,575--$4,575
Information Technology-$3,582-$3,582
All Other Expenses$1,768$456-$2,224
Fees for Services Accounting-$1,633-$1,633
Advertising--$783$783
Other Expenses$480$239$1,047$239
Total Functional Expenses$240,724$68,093$1,830$310,647
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,782
Fundraising Direct Expenses$9,331
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Theater$11,541$11,541$5,738$5,803
Other$10,241$10,241$3,593$6,648
Total Events$21,782$21,782$9,331$12,451
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
Yes
Audit committee
Yes
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

“Patricia jelacic, president, will review the tax return with the tax preparer before the board meeting. She will then go over the tax return with the board at the board meeting and answer any questions they may have.”

Governing documents etc available to public Part VI line 19

“The tax return will be made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cherokee Historical & Preservation Society Inc
EIN
57-0881665
In Care Of
% PATRICIA JELACIC
Address
301 COLLEGE DRIVE, GAFFNEY, SC 29340

Signing Officer

Name
Patricia Jelacic
Title
Board President
Phone
8644893988
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Jelacic
Formed
1999
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
6

Preparer

Firm
Kesler Queen & Masters CPAs Inc
Address
P O Box 8040, Gaffney, SC 29341
Preparer
Debra L Kesler
Phone
8644809923
Supplemental Narrative

Additional Explanations

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

“ROUNDING -1”

Raw XML AppendixShowing 400 of 499 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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