Civic Intelligence

Upstate Forever

990 • Fiscal year 2022 • EIN 57-1070433

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 12, 2023

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

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

20th percentile

0.03x

Higher debt load relative to revenue than 20% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

20th percentile

-7.9%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

52nd percentile

$127,682

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

9th percentile

-16%

Faster asset growth than 9% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

78th percentile

33%

Faster revenue growth than 78% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$7,494,973

Down $1,474,010 (-16%) from 2021

Net Assets

Down

$7,413,490

Down $1,483,893 (-17%) from 2021

Liabilities

Up

$81,483

Up $9,883 (+14%) from 2021

Revenue

Up

$2,494,400

Up $612,150 (+33%) from 2021

Expenses

Up

$2,690,777

Up $522,658 (+24%) from 2021

Net Income

Up

-$196,377

Up $89,492 (+31%) from 2021

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

2022

Assets$7,494,973
Liabilities$81,483
Net Assets$7,413,490

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

2022

Revenue$2,494,400
Expenses$2,690,777
Net Income-$196,377
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 12, 2023
Return Version
2022v5.0
Gross Receipts
$2,674,312
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$7,125,913$5,724,936▼ $1,400,977
Pledges and Grants Receivable$382,932$594,353▲ $211,421
Land, Buildings, and Equipment, Net$587,345$565,512▼ $21,833
Cash and Non-Interest-Bearing Accounts-$365,443-
Savings and Temporary Cash Investments$677,360$196,698▼ $480,662
Investments Other Securities-$41,949-
Accounts Receivable-$4,275-
Prepaid Expenses and Deferred Charges$3,474--
Total Assets$8,968,983$7,494,973▼ $1,474,010
Other Assets Total$191,959$1,807▼ $190,152
Liabilities
Accounts Payable and Accrued Expenses$71,600$81,483▲ $9,883
Total Liabilities$71,600$81,483▲ $9,883
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,699,344$4,162,187▼ $1,537,157
Net Assets With Donor Restrictions$3,198,039$3,251,303▲ $53,264
Total Net Assets Fund Balance$8,897,383$7,413,490▼ $1,483,893
Total Liabilities and Net Assets / Fund Balance$8,968,983$7,494,973▼ $1,474,010

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$496,217$274,380$770,597
Land$62,500-$62,500
Equipment$6,795$25,218$32,013

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$5,867,106$514,816▼ $999,202$-185,100$5,197,620
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrea CooperExecutive DiFT$123,419$4,263$127,682
Joy DickersonFinancial DiFT$89,005$2,132$91,137

Board Members and Trustees

NameTitle
Erwin MaddreyChair
Allen JacobyDirector
Chris RichardsonDirector
Em JonesDirector
Evan CramerDirector
Glenn HilliardDirector
Jeff TillersonDirector
John BauknightDirector
John KeithDirector
Margaret HarrisonDirector
Mary HaqueDirector
Mike BaurDirector
Neal WorkmanDirector
Sam ErwinDirector
Gaye SpragueSecretary
Thomas KesterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,328,556
Program Service Revenue
$22,250
Investment Income
$143,594
Other Revenue
$0
All Other Contributions
$1,264,374
Change in Net Assets
$-196,377

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 Traded10$613,673Closing Share Price
Total Noncash Contributions10$613,673-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,448,744
Revenue Not Reported on Financial Statements
$45,656
Revenue Not Reported on Form 990
$-1,287,515
Total Revenue per Audited Statements
$1,161,229
Total Revenue per Form 990
$2,494,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,826,841
Other Expenses$855,986
Total Fundraising Expense$487,029
Grants and Similar Amounts Paid$7,950
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,081,880$64,766$247,142$1,393,788
Fees for Services Other$328,307$30,200$7,500$366,007
Current Officers, Directors, Trustees, and Key Employees$68,949$120,504$29,366$218,819
Payroll Taxes$86,178$13,586$20,908$120,672
Information Technology$60,454$25,840$24,364$110,658
Other Employee Benefits$36,012$7,142$8,236$51,390
Office Expenses$39,057$495$10,649$50,201
Occupancy$22,809$23,075$2,889$48,773
Fees for Service Investment Mgmnt Fees-$45,656-$45,656
Pension Plan Contributions$29,520$5,904$6,748$42,172
Insurance$9,093$29,697-$38,790
Conferences and Meetings$22,337$675$7,572$30,584
Travel$22,004$448$1,835$24,287
Depreciation Depletion$500$21,333-$21,833
Other Expenses$179,032$-222,883$43,851$11,738
Grants to Domestic Orgs$7,950--$7,950
Advertising--$3,750$3,750
Total Functional Expenses$2,024,047$179,701$487,029$2,690,777

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,690,777
Expenses per Audited Statements$2,645,121
Total Expenses per Audited Statements$2,645,121
Expenses Not Reported on Financial Statements$45,656
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 1A

The organization's executive committee consists of the chair, secretary, treasurer, executive director, and the chairs of the audit committee, the nominating/governance committee, the community relations committee, and the land trust committee. The executive committee has the authority to address and decide any issues related to the organization except where the bylaws or other board policies prohibit otherwise.

Form 990, Page 6, Part VI, Line 6

Any individual, family, business, corporation or other entity interested in supporting the mission of the organization and willing to uphold its policies shall be eligible for membership upon payment of dues.

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

Directors are elected by majority vote of the membership in attendance at the annual meeting.

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

Amendments to the bylaws require a two-thirds vote of the membership represented at the annual meeting or a special meeting called for such purposes.

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

A draft copy of the return is provided to all board members prior to filing. The board is given one week to review and comment on the form 990. A public disclosure copy of the return was provided to protect donor privacy.

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

Compensation studies are done at least every other year to verify market rate compensation. The executive director's compensation is reviewed and approved by the board during the annual review process.

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

Compensation of other staff positions is based on periodic review of market compensation. Staff raises are recommended as part of the budget process and reviewed and approved by 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
2023-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erwin Maddrey
Formed
1998
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
29
Volunteers
85

Preparer

Firm
Greene Finney Cauley Llp
Address
211 E BUTLER RD STE C6, MAULDIN, SC 29662-2170
Preparer
Christopher S Cauley
Phone
8644517381
Supplemental Narrative

Additional Explanations

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

In 2022, the clean water program collaborated with drinking water utilities in pickens and anderson counties in south carolina to develop a source water protection plan in the twelvemile creek watershed. This watershed plan is being developed in partnership with clemson university's center for watershed excellence and helps to protect this critical drinking water resource by devising pollution reduction strategies for bacteria, nutrient, and sediment pollution in these areas. The organization worked with partners to install a variety of best management practices 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. The organization also participated as a stakeholder on the state water planning process advisory committee in the development of the state water plan and served on the broad river basin council to develop a sustainable and equitable water resource allocation plan for the broad river basin. The organization had representation on the board of the lake keowee source water protection team and the lake hartwell partners for clean water. The organization also collaborated with the reedy river water quality group to improve water quality in the reedy river watershed through local engagement. Additional activities included conducting an educational and outreach campaign to increase the public understanding and appreciation for having access to clean, reliable water; publishing water-related news in quarterly newsletters; and providing 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 planning and policy: in 2022 land planning and policy staff engaged with local elected and appointed officials and government staff on issues related to smarter land development. They also participated in education and advocacy efforts with transit and housing advocates, facilitated a citizens planning academy to educate citizens, hosted an advocacy training and a targeted advocacy event to influence local land use decision-making. Social media and dedicated email lists were used to engage and activate citizens. The organization supported adoption of the highway 11 overlay in pickens county and mobilized citizens to support adoption of updated land development regulations in laurens county. Citizen engagement was supported in the city of greenville and greenville county initiatives to overhaul land development regulations. The organization advocated for policies that implement the city and county comprehensive plans. The organization also participated in other local planning and policy efforts in the cities of spartanburg, travelers rest, and greer.

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

Other work of upstate forever includes the energy program, connecting people to nature, and the legislative focus of keeping upstate citizens aware of issues that affect daily life and the health of the upstate community.

Form 990, Part IX, Line 11G

Consultants 297,822 25,668 7,500 easement assistance 30,485 0 0 payroll service 0 4,532 0 total 328,307 30,200 7,500

Form 990, Part XI, Line 9

Prior period adjustment -1

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

The organization maintains written policies regarding the periodic monitoring, inspection, handling of violations, and enforcing of conservation easements in accordance with the land trust accreditation standards.

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.

Schedule D, Page 2, Part V, Line 4

The land trust endowment is comprised of three individual funds: the principal fund (investment), monitoring fund and defense fund. Investment income earned is allocated to defense and monitoring funds to provide continuing support for upstate forever's oversight responsibilities. Upstate forever has additional endowment funds that were granted without restriction but designated by the board to be held as an endowment to fund future endeavors. The board of directors approves when and how to use these funds.

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IRS990/ProgSrvcAccomActy2Grp/Desc0IN 2022, THE CLEAN WATER PROGRAM COLLABORATED WITH DRINKING WATER UTILITIES IN PICKENS AND ANDERSON COUNTIES IN SOUTH CAROLINA TO DEVELOP A SOURCE WATER PROTECTION PLAN IN THE TWELVEMILE CREEK WATERSHED. THIS WATERSHED PLAN IS BEING DEVELOPED IN PARTNERSHIP WITH CLEMSON UNIVERSITY'S CENTER FOR WATERSHED EXCELLENCE AND HELPS TO PROTECT THIS CRITICAL DRINKING WATER RESOURCE BY DEVISING POLLUTION REDUCTION STRATEGIES FOR BACTERIA, NUTRIENT, AND SEDIMENT POLLUTION IN THESE AREAS. THE ORGANIZATION WORKED WITH PARTNERS TO INSTALL A VARIETY OF BEST MANAGEMENT PRACTICES 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. THE ORGANIZATION ALSO PARTICIPATED AS A STAKEHOLDER ON THE STATE WATER PLANNING PROCESS ADVISORY COMMITTEE IN THE DEVELOPMENT OF THE STATE WATER PLAN AND SERVED ON THE BROAD RIVER BASIN COUNCIL TO DEVELOP A SUSTAINABLE AND EQUITABLE WATER RESOURCE ALLOCATION PLAN FOR THE BROAD RIVER BASIN. THE ORGANIZATION HAD REPRESENTATION ON THE BOARD OF THE LAKE KEOWEE SOURCE WATER PROTECTION TEAM AND THE LAKE HARTWELL PARTNERS FOR CLEAN WATER. THE ORGANIZATION ALSO COLLABORATED WITH THE REEDY RIVER WATER QUALITY GROUP TO IMPROVE WATER QUALITY IN THE REEDY RIVER WATERSHED THROUGH LOCAL ENGAGEMENT. ADDITIONAL ACTIVITIES INCLUDED CONDUCTING AN EDUCATIONAL AND OUTREACH CAMPAIGN TO INCREASE THE PUBLIC UNDERSTANDING AND APPRECIATION FOR HAVING ACCESS TO CLEAN, RELIABLE WATER; PUBLISHING WATER-RELATED NEWS IN QUARTERLY NEWSLETTERS; AND PROVIDING COMMENTS TO STATE AND FEDERAL AGENCIES REGARDING ANY PERMITS WITH ANY POTENTIAL IMPACTS TO WATER QUALITY AND QUANTITY ACROSS UPSTATE SC.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LAND PLANNING AND POLICY: IN 2022 LAND PLANNING AND POLICY STAFF ENGAGED WITH LOCAL ELECTED AND APPOINTED OFFICIALS AND GOVERNMENT STAFF ON ISSUES RELATED TO SMARTER LAND DEVELOPMENT. THEY ALSO PARTICIPATED IN EDUCATION AND ADVOCACY EFFORTS WITH TRANSIT AND HOUSING ADVOCATES, FACILITATED A CITIZENS PLANNING ACADEMY TO EDUCATE CITIZENS, HOSTED AN ADVOCACY TRAINING AND A TARGETED ADVOCACY EVENT TO INFLUENCE LOCAL LAND USE DECISION-MAKING. SOCIAL MEDIA AND DEDICATED EMAIL LISTS WERE USED TO ENGAGE AND ACTIVATE CITIZENS. THE ORGANIZATION SUPPORTED ADOPTION OF THE HIGHWAY 11 OVERLAY IN PICKENS COUNTY AND MOBILIZED CITIZENS TO SUPPORT ADOPTION OF UPDATED LAND DEVELOPMENT REGULATIONS IN LAURENS COUNTY. CITIZEN ENGAGEMENT WAS SUPPORTED IN THE CITY OF GREENVILLE AND GREENVILLE COUNTY INITIATIVES TO OVERHAUL LAND DEVELOPMENT REGULATIONS. THE ORGANIZATION ADVOCATED FOR POLICIES THAT IMPLEMENT THE CITY AND COUNTY COMPREHENSIVE PLANS. THE ORGANIZATION ALSO PARTICIPATED IN OTHER LOCAL PLANNING AND POLICY EFFORTS IN THE CITIES OF SPARTANBURG, TRAVELERS REST, AND GREER.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER WORK OF UPSTATE FOREVER INCLUDES THE ENERGY PROGRAM, CONNECTING PEOPLE TO NATURE, AND THE LEGISLATIVE FOCUS OF KEEPING UPSTATE CITIZENS AWARE OF ISSUES THAT AFFECT DAILY LIFE AND THE HEALTH OF THE UPSTATE COMMUNITY.
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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