Civic Intelligence

Lowcountry AIDS Services

990 • Fiscal year 2016 • EIN 57-0905550

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

3547 Meeting StreetNorth Charleston, SC 29405

(843) 747-2273

Siviq Scores

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

Liabilities / Assets

50th percentile

0.10x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.06x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

63rd percentile

6.8%

Higher net margin than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$110,000

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

36%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,735,768

Up $275,108 (+19%) from 2015

Net Assets

Up

$1,561,251

Up $204,990 (+15%) from 2015

Liabilities

Up

$174,517

Up $70,118 (+67%) from 2015

Revenue

Up

$3,019,271

Up $801,051 (+36%) from 2015

Expenses

Up

$2,814,281

Up $637,732 (+29%) from 2015

Net Income

Up

$204,990

Up $163,319 (+392%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $1,127,748Liabilities 2010: $141,357Net Assets 2010: $986,3912010Assets 2011: $1,054,461Liabilities 2011: $170,898Net Assets 2011: $883,5632011Assets 2012: $1,114,448Liabilities 2012: $163,177Net Assets 2012: $951,2712012Assets 2013: $1,215,493Liabilities 2013: $171,563Net Assets 2013: $1,043,9302013Assets 2014: $1,471,482Liabilities 2014: $156,892Net Assets 2014: $1,314,5902014Assets 2015: $1,460,660Liabilities 2015: $104,399Net Assets 2015: $1,356,2612015Assets 2016: $1,735,768Liabilities 2016: $174,517Net Assets 2016: $1,561,2512016Assets 2017: $1,887,197Liabilities 2017: $89,635Net Assets 2017: $1,797,5622017Assets 2018: $2,134,519Liabilities 2018: $85,426Net Assets 2018: $2,049,0932018Assets 2019: $2,853,703Liabilities 2019: $106,078Net Assets 2019: $2,747,6252019Assets 2020: $3,594,230Liabilities 2020: $49,784Net Assets 2020: $3,544,4462020Assets 2021: $5,966,511Liabilities 2021: $1,904,162Net Assets 2021: $4,062,3492021Assets 2022: $7,184,242Liabilities 2022: $2,449,944Net Assets 2022: $4,734,2982022Assets 2023: $10,189,992Liabilities 2023: $4,875,062Net Assets 2023: $5,314,9302023Assets 2024: $11,407,679Liabilities 2024: $5,517,691Net Assets 2024: $5,889,9882024

Highlighted filing

2016

Assets$1,735,768
Liabilities$174,517
Net Assets$1,561,251

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,191,8652010Revenue 2011: $1,072,290Expenses 2011: $1,175,118Net Income 2011: -$102,8282011Revenue 2012: $1,215,071Expenses 2012: $1,147,363Net Income 2012: $67,7082012Revenue 2013: $1,405,984Expenses 2013: $1,313,325Net Income 2013: $92,6592013Revenue 2014: $1,992,195Expenses 2014: $1,721,535Net Income 2014: $270,6602014Revenue 2015: $2,218,220Expenses 2015: $2,176,549Net Income 2015: $41,6712015Revenue 2016: $3,019,271Expenses 2016: $2,814,281Net Income 2016: $204,9902016Revenue 2017: $3,705,914Expenses 2017: $3,469,603Net Income 2017: $236,3112017Revenue 2018: $4,690,565Expenses 2018: $4,348,498Net Income 2018: $342,0672018Revenue 2019: $6,340,040Expenses 2019: $5,733,519Net Income 2019: $606,5212019Revenue 2020: $7,670,819Expenses 2020: $6,919,634Net Income 2020: $751,1852020Revenue 2021: $8,336,788Expenses 2021: $7,905,384Net Income 2021: $431,4042021Revenue 2022: $9,705,783Expenses 2022: $9,033,834Net Income 2022: $671,9492022Revenue 2023: $10,988,657Expenses 2023: $10,583,844Net Income 2023: $404,8132023Revenue 2024: $14,015,383Expenses 2024: $14,173,537Net Income 2024: -$158,1542024

Highlighted filing

2016

Revenue$3,019,271
Expenses$2,814,281
Net Income$204,990
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$3,045,854
Mission and Program Overview

Mission

To provide social services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$702,227$708,212▲ $5,985
Land, Buildings, and Equipment, Net$343,654$404,003▲ $60,349
Pledges and Grants Receivable$193,203$339,380▲ $146,177
Cash and Non-Interest-Bearing Accounts$217,576$279,873▲ $62,297
Prepaid Expenses and Deferred Charges$4,000$4,300▲ $300
Total Assets$1,460,660$1,735,768▲ $275,108
Liabilities
Other Liabilities$100,011$105,968▲ $5,957
Accounts Payable and Accrued Expenses$4,388$68,549▲ $64,161
Total Liabilities$104,399$174,517▲ $70,118
Net Assets / Fund Balance
Unrestricted Net Assets$604,034$744,761▲ $140,727
Permanently Rstr Net Assets$702,227$708,212▲ $5,985
Temporarily Rstr Net Assets$50,000$108,278▲ $58,278
Total Net Assets Fund Balance$1,356,261$1,561,251▲ $204,990
Total Liabilities and Net Assets / Fund Balance$1,460,660$1,735,768▲ $275,108

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$404,003$187,394$591,397
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bradley ChildsExec Directo$110,000$110,000

Board Members and Trustees

NameTitle
Susan McwattersPresident
James AdamcsykTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,906,452
Program Service Revenue
$0
Investment Income
$41,985
Other Revenue
$70,834
All Other Contributions
$1,121,530
Change in Net Assets
$204,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,406,384
Salaries, Compensation, and Employee Benefits$978,348
Other Expenses$429,549
Total Fundraising Expense$31,778
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,406,384--$1,406,384
Other Salaries and Wages$788,398$16,256$8,128$812,782
Other Employee Benefits$80,733$8,449$4,694$93,876
Payroll Taxes$71,690--$71,690
All Other Expenses$49,886$5,220$2,900$58,006
Depreciation Depletion$25,067--$25,067
Insurance$22,489$2,225-$24,714
Fees for Services Accounting$16,933$1,772$985$19,690
Travel$14,087$1,474$819$16,380
Other Expenses$12,893$1,349$750$14,992
Occupancy$10,532$1,102$612$12,246
Interest$7,180$752$418$8,350
Fees for Services Other$6,865$664$360$7,889
Conferences and Meetings$3,177$332$185$3,694
Total Functional Expenses$2,721,441$61,062$31,778$2,814,281
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$97,417
Fundraising Direct Expenses$26,583
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$97,417$97,417$26,583$70,834
Total Events$97,417$97,417$26,583$70,834
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Payable$89,297
Line of Credit$16,671
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Lowcountry Aids Services
EIN
57-0905550
Phone
8437472273
Address
3547 MEETING STREET, NORTH CHARLESTON, SC 29405

Signing Officer

Name
Bradley Childs
Title
Exec Director
Phone
8437472273
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bradley Childs
Voting Board Members
0
Independent Board Members
0
Employees
27

Preparer

Firm
DAVID SMITH ASSOCIATES CPA'S
Address
901 45TH AVE S, NORTH MYRTLE BEACH, SC 29582-5277
Preparer
David Smith
Phone
8432724433
Raw XML Appendix396 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0404003
IRS990ScheduleD/TotalLiabilityAmt0105968
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026583
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt097417
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt097417
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt097417
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt097417
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt070834
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt026583
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026583
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0100839
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1125094
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt242858
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt322140
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt432356
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt536601
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt63728
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt72238
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt813986
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt91995
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt10543648
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1118845
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt125281
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt133525
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1412581
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt15485
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt16440184
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0RENT ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1TBRA ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2UTILITY ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3TRANSPORTATION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt4NUTRITION CENTER & MENTAL
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt5DENTAL ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt6MISC. CLIENT ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt7ADAP COBRA ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt8OTHER INDIVIDUAL ASSISTAN
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt9CONTRIBUTIONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt10MEDICATION ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt11NEEDS ASSESSMENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt12ORAQUICK SUPPLIES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt133MV PROGRAM RETREAT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt14INCENTIVES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt15SUPPORT GROUP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt16INSURANCE ASSISTANCE
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt050000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0108278
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01460660
IRS990/TotalAssetsEOYAmt01735768
IRS990/TotalAssetsGrp/BOYAmt01460660
IRS990/TotalAssetsGrp/EOYAmt01735768
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02906452
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt031778
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061062
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02721441
IRS990/TotalFunctionalExpensesGrp/TotalAmt02814281
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0104399
IRS990/TotalLiabilitiesEOYAmt0174517
IRS990/TotalLiabilitiesGrp/BOYAmt0104399
IRS990/TotalLiabilitiesGrp/EOYAmt0174517
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01356261
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01561251
IRS990/TotalProgramServiceExpensesAmt02721441
IRS990/TotalReportableCompFromOrgAmt0110000
IRS990/TotalRevenueGrp/ExclusionAmt0112819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03019271
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01460660
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01735768
IRS990/TravelGrp/FundraisingAmt0819
IRS990/TravelGrp/ManagementAndGeneralAmt01474
IRS990/TravelGrp/ProgramServicesAmt014087
IRS990/TravelGrp/TotalAmt016380
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0604034
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0744761
IRS990/USAddress/AddressLine1Txt0381 STONEWALL CT 6202
IRS990/USAddress/CityNm0MOUNT PLEASANT
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029464
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.AIDS-SERVICES.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRADLEY CHILDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437472273
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWCOUNTRY AIDS SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0LOWC
ReturnHeader/Filer/EIN0570905550
ReturnHeader/Filer/PhoneNum08437472273
ReturnHeader/Filer/USAddress/AddressLine1Txt03547 MEETING STREET
ReturnHeader/Filer/USAddress/CityNm0NORTH CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029405
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05D0280A0F7BC3FECD0BDDAC7B68987F93B77BE44
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0671B9EC4C790B311AA1E9F13F110E1F7F4B6ADB2
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571111519
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID SMITH ASSOCIATES CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0901 45TH AVE S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH MYRTLE BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0295825277
ReturnHeader/PreparerPersonGrp/PhoneNum08432724433
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID SMITH
ReturnHeader/ReturnTs02017-11-15T22:07:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.4$5.52$5.89$14.0$14.2$0.16
2023Detailed filing. Detailed filing data is available for this year.$10.2$4.88$5.31$11.0$10.6$0.40
2022Detailed filing. Detailed filing data is available for this year.$7.18$2.45$4.73$9.71$9.03$0.67
2021Detailed filing. Detailed filing data is available for this year.$5.97$1.90$4.06$8.34$7.91$0.43
2020Detailed filing. Detailed filing data is available for this year.$3.59$0.05$3.54$7.67$6.92$0.75
2019Detailed filing. Detailed filing data is available for this year.$2.85$0.11$2.75$6.34$5.73$0.61
2018Detailed filing. Detailed filing data is available for this year.$2.13$0.09$2.05$4.69$4.35$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.09$1.80$3.71$3.47$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.17$1.56$3.02$2.81$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.10$1.36$2.22$2.18$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.16$1.31$1.99$1.72$0.27
2013Detailed filing. Detailed filing data is available for this year.$1.22$0.17$1.04$1.41$1.31$0.09
2012Summary only. Only limited summary data is available for this year.$1.11$0.16$0.95$1.22$1.15$0.07
2011Summary only. Only limited summary data is available for this year.$1.05$0.17$0.88$1.07$1.18$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.14$0.99$1.19