Civic Intelligence

Upstate Forever

990 • Fiscal year 2021 • EIN 57-1070433

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 20, 2022

507 Pettigru StreetGreenville, SC 29601

(864) 250-0500

Siviq Scores

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

Liabilities / Assets

19th percentile

0.01x

Higher debt load relative to assets than 19% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

23rd percentile

0.04x

Higher debt load relative to revenue than 23% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

11th percentile

-15%

Higher net margin than 11% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

48th percentile

$115,000

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

30th percentile

1.9%

Faster asset growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

72nd percentile

36%

Faster revenue growth than 72% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$8,968,983

Up $165,131 (+1.9%) from 2020

Net Assets

Up

$8,897,383

Up $144,087 (+1.6%) from 2020

Liabilities

Up

$71,600

Up $21,044 (+42%) from 2020

Revenue

Up

$1,882,250

Up $500,164 (+36%) from 2020

Expenses

Up

$2,168,119

Up $303,411 (+16%) from 2020

Net Income

Up

-$285,869

Up $196,753 (+41%) from 2020

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $2,476,185Liabilities 2010: $375,019Net Assets 2010: $2,101,1662010Assets 2011: $2,507,810Liabilities 2011: $239,188Net Assets 2011: $2,268,6222011Assets 2012: $3,775,106Liabilities 2012: $161,669Net Assets 2012: $3,613,4372012Assets 2013: $3,995,380Liabilities 2013: $65,256Net Assets 2013: $3,930,1242013Assets 2014: $4,017,272Liabilities 2014: $153,515Net Assets 2014: $3,863,7572014Assets 2015: $5,777,311Liabilities 2015: $84,351Net Assets 2015: $5,692,9602015Assets 2016: $5,804,279Liabilities 2016: $61,508Net Assets 2016: $5,742,7712016Assets 2017: $6,157,295Liabilities 2017: $61,644Net Assets 2017: $6,095,6512017Assets 2018: $7,687,828Liabilities 2018: $72,891Net Assets 2018: $7,614,9372018Assets 2019: $8,703,859Liabilities 2019: $66,646Net Assets 2019: $8,637,2132019Assets 2020: $8,803,852Liabilities 2020: $50,556Net Assets 2020: $8,753,2962020Assets 2021: $8,968,983Liabilities 2021: $71,600Net Assets 2021: $8,897,3832021Assets 2022: $7,494,973Liabilities 2022: $81,483Net Assets 2022: $7,413,4902022Assets 2023: $9,459,000Liabilities 2023: $81,807Net Assets 2023: $9,377,1932023Assets 2024: $9,434,451Liabilities 2024: $155,180Net Assets 2024: $9,279,2712024

Highlighted filing

2021

Assets$8,968,983
Liabilities$71,600
Net Assets$8,897,383

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,091,0802010Expenses 2011: $1,328,0622011Expenses 2012: $1,422,4402012Revenue 2013: $2,047,617Expenses 2013: $1,730,930Net Income 2013: $316,6872013Revenue 2014: $1,494,517Expenses 2014: $1,560,884Net Income 2014: -$66,3672014Revenue 2015: $4,103,215Expenses 2015: $2,139,886Net Income 2015: $1,963,3292015Revenue 2016: $2,533,973Expenses 2016: $2,648,263Net Income 2016: -$114,2902016Revenue 2017: $1,876,281Expenses 2017: $1,947,476Net Income 2017: -$71,1952017Revenue 2018: $3,747,739Expenses 2018: $1,792,626Net Income 2018: $1,955,1132018Revenue 2019: $1,977,977Expenses 2019: $1,654,565Net Income 2019: $323,4122019Revenue 2020: $1,382,086Expenses 2020: $1,864,708Net Income 2020: -$482,6222020Revenue 2021: $1,882,250Expenses 2021: $2,168,119Net Income 2021: -$285,8692021Revenue 2022: $2,494,400Expenses 2022: $2,690,777Net Income 2022: -$196,3772022Revenue 2023: $4,583,091Expenses 2023: $3,162,353Net Income 2023: $1,420,7382023Revenue 2024: $3,966,855Expenses 2024: $4,432,831Net Income 2024: -$465,9762024

Highlighted filing

2021

Revenue$1,882,250
Expenses$2,168,119
Net Income-$285,869
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 20, 2022
Return Version
2021v4.0
Gross Receipts
$1,882,250
Mission and Program Overview

Mission

Upstate forever is a conservation organization with a mission to protect critical lands, waters, and the unique character of the upstate of south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,800,278$7,125,913▲ $1,325,635
Savings and Temporary Cash Investments$1,248,236$677,360▼ $570,876
Land, Buildings, and Equipment, Net$605,980$587,345▼ $18,635
Accounts Receivable$496,133$382,932▼ $113,201
Prepaid Expenses and Deferred Charges$5,888$3,474▼ $2,414
Total Assets$8,803,852$8,968,983▲ $165,131
Other Assets Total$647,337$191,959▼ $455,378
Liabilities
Accounts Payable and Accrued Expenses$50,556$71,600▲ $21,044
Total Liabilities$50,556$71,600▲ $21,044
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,775,490$5,699,344▼ $76,146
Net Assets With Donor Restrictions$2,977,806$3,198,039▲ $220,233
Total Net Assets Fund Balance$8,753,296$8,897,383▲ $144,087
Total Liabilities and Net Assets / Fund Balance$8,803,852$8,968,983▲ $165,131

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$515,477$255,120$770,597
Land$62,500-$62,500
Equipment$9,368$22,646$32,014

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$5,151,948$624,362▲ $166,630$-75,834$5,867,106
2020$4,341,857$223,342▲ $658,184$-71,435$5,151,948
2019$3,713,446$93,473▲ $671,557$-136,619$4,341,857
2018$3,991,763$87,770▼ $236,130$-129,957$3,713,446
2017$3,683,126$18,121▲ $481,660$-191,144$3,991,763
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrea CooperExecutive DiFT$115,000$115,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,655,804
Program Service Revenue
$0
Investment Income
$197,497
Other Revenue
$28,949
All Other Contributions
$744,580
Change in Net Assets
$-285,869

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded12$145,663Trading Value
Total Noncash Contributions12$145,663-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,882,250
Revenue Not Reported on Form 990
$429,956
Total Revenue per Audited Statements
$2,312,206
Total Revenue per Form 990
$1,882,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,463,649
Other Expenses$704,470
Total Fundraising Expense$312,008
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$870,557$142,786$160,352$1,173,695
Fees for Services Other$297,832$2,600$13,625$314,057
Current Officers, Directors, Trustees, and Key Employees$80,942$17,029$17,029$115,000
Information Technology$46,150$36,561$9,701$92,412
Payroll Taxes$69,990$7,458$13,281$90,729
Other Employee Benefits$64,422$7,687$12,116$84,225
Office Expenses$45,053$8,441$14,860$68,354
Insurance$7,701$20,329-$28,030
Depreciation Depletion$1,200$22,958-$24,158
All Other Expenses$154,211$-165,264$31,913$20,860
Conferences and Meetings$14,489-$3,510$17,999
Occupancy$13,695$3,653$477$17,825
Fees for Services Accounting$4,072$13,350-$17,422
Travel$11,757$203$2,215$14,175
Other Expenses$5,879$275$32,929$6,154
Advertising$4,324--$4,324
Total Functional Expenses$1,730,730$125,381$312,008$2,168,119

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,168,119
Total Expenses per Audited Statements$2,168,119
Total Expenses per Form 990$2,168,119
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The taxpayer's articles and by-laws state that they are a membership organization.

Form 990, Page 6, Part VI, Line 7A

Yes - approximately one third of the board are elected for three-year terms by the members at the annual meeting.

Form 990, Page 6, Part VI, Line 7B

Yes, members approve changes to the by-laws at the annual meeting.

Form 990, Page 6, Part VI, Line 11B

A draft copy of the return was emailed to all board members prior to filing. The board was given one week to review and comment on the form 990.

Form 990, Page 6, Part VI, Line 12C

The executive committee regularly reviews, and ensures compliance with, the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

All compensation is reviewed and approved by the executive committee prior to submitting the budget to the board.

Form 990, Page 6, Part VI, Line 15B

All compensation is reviewed and approved by the executive committee prior to submitting the budget to the board.

Form 990, Page 6, Part VI, Line 19

The governing documents are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Upstate Forever
EIN
57-1070433
Phone
8642500500
Address
507 PETTIGRU STREET, GREENVILLE, SC 29601

Signing Officer

Name
Andrea Cooper
Title
Executive Director
Phone
8642500500
Signed
2022-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erwin Maddrey
Formed
1998
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
27
Volunteers
56

Preparer

Firm
Greene Finney Cauley Llp
Address
211 E BUTLER RD STE C6, MAULDIN, SC 29662
Preparer
Susan Denise Eidson CPA
Phone
8644517381
Supplemental Narrative

Additional Explanations

Form 990

Conservations easements donated to the organization are recorded at a zero value in the statement of financial position, the statement of activities and the statement of functional expenses. Conservation easements that are purchased are recorded at a zero value in the statement of financial positon, and are shown as an expense in the statement of activities, statement of functional expenses and statement of cash flows. The funding source that enables the purchase of these easements is shown as a revenue in the statement of activities and staement of cash flows, resulting in a net zero effect on net assets.

Form 990, Page 1, Part I, Line 6

Volunteers provided approximately 340 hours of service in 2021.

Form 990, Page 2, Part III, Line 4A

Clean water: in 2021, the clean water program collaborated with drinking water utilities in greenwood and laurens counties in south carolina to develop a source water protection plan in the lake greenwood watersheds. This watershed plan was developed in partnership with sc rural water association and helps to protect this critical drinking water resources by devising pollution reduction strategies for bacteria, nutrient, and sediment pollution in these areas. Secured funding to develop a watershed protection plan for the twelvemile watershed in pickens and anderson counties. Worked with partners to install a variety of best management practices (bmps) to reduce water pollution including repairing septic systems, installing agricultural projects (i.e., cross fencing, alternate watering sources, cover crops) and permanently protecting land in the tyger river watershed in greenville and spartanburg counties and in the three and twenty creek watershed in anderson county. Participated as a stakeholder on the state water planning process advisory committee in the development of sc's state water plan and served on a state task force to evaluate the state's organizational responsibilities related to the provision of health and environmental protection services. Served as a board member on the lake keowee source water protection team. Collaborated with the reedy river water quality group to improve water quality in the reedy river watershed through local engagement. Conducted an educational and outreach campaign to increase the public understanding and appreciation for having access to clean, reliable water. Published water-related news in quarterly newsletters. Provided comments to state and federal agencies regarding any permits with any potential impacts to water quality and quantity across upstate sc.

Form 990, Page 2, Part III, Line 4C

Land policy and planning: in 2021 land policy and planning staff engaged with local elected and appointed officials and government staff on issues related to smarter land development. Participated in education and advocacy efforts with transit and housing advocates. Facilitated two citizens planning academies to educate citizens on how to influence local land use decision-making. Used social media and dedicated email lists to engage and activate citizens. Supported adoption of a strengthened tree ordinance in the city of greenville and a new agricultural zoning district and rural conservation subdivision design guidelines in greenville county. Advocated for policies to implement the greenville county and city comprehensive plans. Participated in other local planning and policy efforts in the cities of spartanburg, travelers rest, clemson, and greer.

Form 990, Page 2, Part III, Line 4D

Energy and state policy program and other: the energy program has continued its focus on three areas: mitigating the impacts of energy infrastructure in the upstate, promoting energy efficiency and ratepayer protections, and advocating for legislation that protects the upstate's environment and communities. Uf kept upstate residents involved through our weekly legislative updates and kept our voice in conversations in the statehouse, state agencies and local governments. Our energy program has reignited its goal to take on more local advocacy initiatives and prioritize engagement with local communities that experience high energy burden. We have also increased our engagement with the hispanic population in greenville county by developing a survey on energy burden (in spanish) to be distributed. Uf has also taken on a leadership role with the newly formed sc energy justice coalition, a group we helped to form late last year. Through work with this group, we plan to focus on breaking down barriers to citizen involvement in energy related legislation and decision making.

Form 990, Part IX, Line 11G

Consultants 113,830 2,600 13,625 consultants 70,809 0 0 consulting subcontractors 113,193 0 0 total 297,832 2,600 13,625

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

Conservation easements donated to the organization are recorded at a zero value in the statement of financial position, the statement of activities and the statement of functional expenses. Conservation easements that are purchased are recorded at a zero value in the statement of financial position, and are shown as an expense in the statement of activities, statement of functional expenses and statements of cash flows. The funding source that enables the purchase of these easements is shown as a revenue in the statement of activities and statements of cash flows, resulting in a net zero effect on net assets.

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IRS990/Form990PartVIISectionAGrp/PersonNm3SAM ERWIN
IRS990/Form990PartVIISectionAGrp/PersonNm4MARY HAQUE
IRS990/Form990PartVIISectionAGrp/PersonNm5MARGARET HARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm6GLENN HILLIARD
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN BAUKNIGHT IV
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IRS990/Form990PartVIISectionAGrp/PersonNm12THOMAS KESTER
IRS990/Form990PartVIISectionAGrp/PersonNm13ERWIN MADDREY
IRS990/Form990PartVIISectionAGrp/PersonNm14CHRIS RICHARDSON
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IRS990/MissionDesc0UPSTATE FOREVER IS A CONSERVATION ORGANIZATION WITH A MISSION TO PROTECT CRITICAL LANDS, WATERS, AND THE UNIQUE CHARACTER OF THE UPSTATE OF SOUTH CAROLINA.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LAND TRUST: THE UPSTATE FOREVER LAND CONSERVATION PROGRAM IS ACCREDITED BY THE NATIONAL LAND TRUST ASSOCIATION AND HAS PROTECTED 29,403 ACRES THROUGH 147 CONSERVATION EASEMENTS IN THE UPSTATE OF SOUTH CAROLINA. 24% OF THE CONSERVATION EASEMENTS PROVIDE PUBLIC ACCESS AND 28% ARE WORKING FARMS. IN 2021, UPSTATE FOREVER HELPED TO PRESERVE PROJECTS, TOTALING ABOUT 3,600 ACRES, WILL BE STEWARDED BY UPSTATE FOREVER OR WILL BE OPEN TO THE PUBLIC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0595126
IRS990/ProgSrvcAccomActy3Grp/Desc0LAND POLICY AND PLANNING: IN 2021 LAND POLICY AND PLANNING STAFF ENGAGED WITH LOCAL ELECTED AND APPOINTED OFFICIALS AND GOVERNMENT STAFF ON ISSUES RELATED TO SMARTER LAND DEVELOPMENT. PARTICIPATED IN EDUCATION AND ADVOCACY EFFORTS WITH TRANSIT AND HOUSING ADVOCATES. FACILITATED TWO CITIZENS PLANNING ACADEMIES TO EDUCATE CITIZENS ON HOW TO INFLUENCE LOCAL LAND USE DECISION-MAKING. USED SOCIAL MEDIA AND DEDICATED EMAIL LISTS TO ENGAGE AND ACTIVATE CITIZENS. SUPPORTED ADOPTION OF A STRENGTHENED TREE ORDINANCE IN THE CITY OF GREENVILLE AND A NEW AGRICULTURAL ZONING DISTRICT AND RURAL CONSERVATION SUBDIVISION DESIGN GUIDELINES IN GREENVILLE COUNTY. ADVOCATED FOR POLICIES TO IMPLEMENT THE GREENVILLE COUNTY AND CITY COMPREHENSIVE PLANS. PARTICIPATED IN OTHER LOCAL PLANNING AND POLICY EFFORTS IN THE CITIES OF SPARTANBURG, TRAVELERS REST, CLEMSON, AND GREER.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0161490
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ENERGY AND STATE POLICY PROGRAM AND OTHER: THE ENERGY PROGRAM HAS CONTINUED ITS FOCUS ON THREE AREAS: MITIGATING THE IMPACTS OF ENERGY INFRASTRUCTURE IN THE UPSTATE, PROMOTING ENERGY EFFICIENCY AND RATEPAYER PROTECTIONS, AND ADVOCATING FOR LEGISLATION THAT PROTECTS THE UPSTATE'S ENVIRONMENT AND COMMUNITIES. UF KEPT UPSTATE RESIDENTS INVOLVED THROUGH OUR WEEKLY LEGISLATIVE UPDATES AND KEPT OUR VOICE IN CONVERSATIONS IN THE STATEHOUSE, STATE AGENCIES AND LOCAL GOVERNMENTS. OUR ENERGY PROGRAM HAS REIGNITED ITS GOAL TO TAKE ON MORE LOCAL ADVOCACY INITIATIVES AND PRIORITIZE ENGAGEMENT WITH LOCAL COMMUNITIES THAT EXPERIENCE HIGH ENERGY BURDEN. WE HAVE ALSO INCREASED OUR ENGAGEMENT WITH THE HISPANIC POPULATION IN GREENVILLE COUNTY BY DEVELOPING A SURVEY ON ENERGY BURDEN (IN SPANISH) TO BE DISTRIBUTED. UF HAS ALSO TAKEN ON A LEADERSHIP ROLE WITH THE NEWLY FORMED SC ENERGY JUSTICE COALITION, A GROUP WE HELPED TO FORM LATE LAST YEAR. THROUGH WORK WITH THIS GROUP, WE PLAN TO FOCUS ON BREAKING DOWN BARRIERS TO CITIZEN INVOLVEMENT IN ENERGY RELATED LEGISLATION AND DECISION MAKING.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CONSULTING FEES 210,362
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.43$0.16$9.28$3.97$4.43$0.47
2023Detailed filing. Detailed filing data is available for this year.$9.46$0.08$9.38$4.58$3.16$1.42
2022Detailed filing. Detailed filing data is available for this year.$7.49$0.08$7.41$2.49$2.69$0.20
2021Detailed filing. Detailed filing data is available for this year.$8.97$0.07$8.90$1.88$2.17$0.29
2020Detailed filing. Detailed filing data is available for this year.$8.80$0.05$8.75$1.38$1.86$0.48
2019Detailed filing. Detailed filing data is available for this year.$8.70$0.07$8.64$1.98$1.65$0.32
2018Detailed filing. Detailed filing data is available for this year.$7.69$0.07$7.61$3.75$1.79$1.96
2017Detailed filing. Detailed filing data is available for this year.$6.16$0.06$6.10$1.88$1.95$0.07
2016Detailed filing. Detailed filing data is available for this year.$5.80$0.06$5.74$2.53$2.65$0.11
2015Detailed filing. Detailed filing data is available for this year.$5.78$0.08$5.69$4.10$2.14$1.96
2014Detailed filing. Detailed filing data is available for this year.$4.02$0.15$3.86$1.49$1.56$0.07
2013Detailed filing. Detailed filing data is available for this year.$4.00$0.07$3.93$2.05$1.73$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.16$3.61$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.24$2.27$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.38$2.10$1.09