Civic Intelligence

Laurel Crest Endowment Trust

990 • Fiscal year 2021 • EIN 57-0986260

May 01, 2021 to Nov 30, 2021 • Filed on Jan 10, 2022

Organization ProfileN/A
1324 Marion StreetColumbia, SC 29201

(803) 782-7172

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $2,391,570 (-100%) from 2020

Net Assets

Down

$0

Down $2,391,570 (-100%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses

Revenue

Up

$148,655

Up $97,490 (+191%) from 2020

Expenses

Down

$49,967

Down $19,529 (-28%) from 2020

Net Income

Up

$98,688

Up $117,019 (+638%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,319,381Liabilities 2011: $0Net Assets 2011: $1,319,3812011Assets 2012: $1,335,302Liabilities 2012: $0Net Assets 2012: $1,335,3022012Assets 2013: $1,516,218Liabilities 2013: $0Net Assets 2013: $1,516,2182013Assets 2014: $1,744,429Liabilities 2014: $0Net Assets 2014: $1,744,4292014Assets 2015: $1,945,278Liabilities 2015: $0Net Assets 2015: $1,945,2782015Assets 2016: $1,888,624Liabilities 2016: $0Net Assets 2016: $1,888,6242016Assets 2017: $2,195,704Liabilities 2017: $0Net Assets 2017: $2,195,7042017Assets 2018: $2,435,124Liabilities 2018: $6,250Net Assets 2018: $2,428,8742018Assets 2019: $2,528,275Liabilities 2019: $0Net Assets 2019: $2,528,2752019Assets 2020: $2,391,570Liabilities 2020: $0Net Assets 2020: $2,391,5702020Assets 2021: $3,211,892Liabilities 2021: $0Net Assets 2021: $3,211,8922021Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0
Open 2021 Filing

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $10,1862011Expenses 2012: $23,2402012Expenses 2013: $8,8652013Revenue 2014: $147,583Expenses 2014: $10,877Net Income 2014: $136,7062014Revenue 2015: $246,364Expenses 2015: $19,365Net Income 2015: $226,9992015Revenue 2016: $247,897Expenses 2016: $10,551Net Income 2016: $237,3462016Revenue 2017: $122,640Expenses 2017: $9,960Net Income 2017: $112,6802017Revenue 2018: $39,200Expenses 2018: $11,634Net Income 2018: $27,5662018Revenue 2019: $94,013Expenses 2019: $58,872Net Income 2019: $35,1412019Revenue 2020: $51,165Expenses 2020: $69,496Net Income 2020: -$18,3312020Revenue 2021: $40,037Expenses 2021: $88,906Net Income 2021: -$48,8692021Revenue 2021: $148,655Expenses 2021: $49,967Net Income 2021: $98,6882021

Highlighted filing

2021

Revenue$148,655
Expenses$49,967
Net Income$98,688
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Nov 30, 2021
Signed
Jan 10, 2022
Return Version
2021v4.1
Gross Receipts
$252,157
Mission and Program Overview

Mission

Holding and managing bequests and contributions to support the residents of Laurel Crest Retirement Community

Support FPCRC Inc and its support of the ministry of First Presbyterian Church

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,701,865--
Savings and Temporary Cash Investments$510,027--
Total Assets$3,211,892$0▼ $3,211,892
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,211,892--
Total Net Assets Fund Balance$3,211,892$0▼ $3,211,892
Total Liabilities and Net Assets / Fund Balance$3,211,892$0▼ $3,211,892
Compensation and Service Providers

Board Members and Trustees

NameTitle
Claude Walker JrChairman
David G Hodges JrDirector
Franklin FantDirector
Wilson FarrellSecretary
James A HerlongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$148,655
Other Revenue
$0
Change in Net Assets
$98,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$40,341
Other Expenses$9,626
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$40,341--$40,341
Fees for Service Investment Mgmnt Fees-$9,626-$9,626
Total Functional Expenses$40,341$9,626$0$49,967
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
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 prior to filing.”

CEO executive director top management comp Part VI line 15A

“The Organization does not have any employees. Volunteer board members oversee the Organization.”

Governing documents etc available to public Part VI line 19

“The Organization makes its governing documents and financial statement available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Laurel Crest Endowment Trust
EIN
57-0986260
Address
1324 Marion Street, Columbia, SC 29201

Signing Officer

Name
Jimmy Herlong
Title
Treasurer
Phone
8037305235
Signed
2022-01-10
Discuss with paid preparer
Yes

Organization Details

Formed
1993
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

Cessation of or significant change to any program service Part III line 3

“See Schedule O Number 5”

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

“On November 30, 2021, the organization was dissolved and all of assets were transferred to FPCRC, Inc 57-0847894, a 501(c)(3) organization. See Schedule N”

Raw XML Appendix340 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3See Schedule O Number 5
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jimmy Herlong
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08037305235
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Laurel Crest Endowment Trust
ReturnHeader/Filer/BusinessNameControlTxt0LAUR
ReturnHeader/Filer/EIN0570986260
ReturnHeader/Filer/USAddress/AddressLine1Txt01324 Marion Street
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038 Huntwick Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029206
ReturnHeader/PreparerPersonGrp/PhoneNum08037827172
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Theodore H Reading II
ReturnHeader/ReturnTs02022-02-15T18:27:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jimmy
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ReturnHeader/TaxPeriodBeginDt02021-05-01
ReturnHeader/TaxPeriodEndDt02021-11-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$148,655
Expenses
$49,967
Net income
$98,688
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$3.21$0.00$3.21$0.04$0.09$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.15$0.05$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.39$0.00$2.39$0.05$0.07$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.09$0.06$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.01$2.43$0.04$0.01$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.00$2.20$0.12$0.01$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.25$0.01$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.25$0.02$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.15$0.01$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.00$1.34$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.01