Civic Intelligence

Noble Tree Foundation Org

990 • Fiscal year 2023 • EIN 57-1091856

Jan 01, 2023 to Dec 31, 2023 • Filed on Dec 12, 2024

Organization ProfileN/A
424 E Kennedy StreetSpartanburg, SC 29302

(864) 582-0138

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

8th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

62nd percentile

9.7%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

12%

Faster revenue growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets8th percentile

Assets

Up

$5,069,960

Up $674,003 (+15%) from 2022

Net Assets

Up

$5,069,960

Up $674,003 (+15%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue8th percentileNet Margin62nd percentile

Revenue

Up

$181,666

Up $19,702 (+12%) from 2022

Expenses

Up

$163,987

Up $14,768 (+9.9%) from 2022

Net Income

Up

$17,679

Up $4,934 (+39%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $3,681,062Liabilities 2010: $24,623Net Assets 2010: $3,656,4392010Assets 2011: $3,808,362Liabilities 2011: $50,911Net Assets 2011: $3,757,4512011Assets 2012: $3,790,901Liabilities 2012: $90,633Net Assets 2012: $3,700,2682012Assets 2013: $3,767,114Liabilities 2013: $25,229Net Assets 2013: $3,741,8852013Assets 2014: $3,749,842Liabilities 2014: -$334Net Assets 2014: $3,750,1762014Assets 2015: $4,029,076Liabilities 2015: $86,445Net Assets 2015: $3,942,6312015Assets 2016: $3,674,810Liabilities 2016: $0Net Assets 2016: $3,674,8102016Assets 2017: $4,009,325Liabilities 2017: $0Net Assets 2017: $4,009,3252017Assets 2018: $3,681,698Liabilities 2018: $0Net Assets 2018: $3,681,6982018Assets 2019: $4,315,094Liabilities 2019: $0Net Assets 2019: $4,315,0942019Assets 2020: $4,756,424Liabilities 2020: $0Net Assets 2020: $4,756,4242020Assets 2021: $5,216,322Liabilities 2021: $0Net Assets 2021: $5,216,3222021Assets 2022: $4,395,957Liabilities 2022: $0Net Assets 2022: $4,395,9572022Assets 2023: $5,069,960Liabilities 2023: $0Net Assets 2023: $5,069,9602023Assets 2024: $5,851,881Liabilities 2024: $806Net Assets 2024: $5,851,0752024

Highlighted filing

2023

Assets$5,069,960
Liabilities$0
Net Assets$5,069,960
Open 2023 Filing

Operations Trend

Revenue Growth60th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $64,5022010Expenses 2011: $97,4672011Expenses 2012: $133,9552012Revenue 2013: $47,915Expenses 2013: $93,514Net Income 2013: -$45,5992013Revenue 2014: $96,022Expenses 2014: $88,544Net Income 2014: $7,4782014Revenue 2015: $503,664Expenses 2015: $153,739Net Income 2015: $349,9252015Revenue 2016: $160,127Expenses 2016: $565,270Net Income 2016: -$405,1432016Revenue 2017: $60,403Expenses 2017: $147,800Net Income 2017: -$87,3972017Revenue 2018: $119,446Expenses 2018: $157,385Net Income 2018: -$37,9392018Revenue 2019: $187,126Expenses 2019: $128,147Net Income 2019: $58,9792019Revenue 2020: $162,284Expenses 2020: $156,166Net Income 2020: $6,1182020Revenue 2021: $124,667Expenses 2021: $123,430Net Income 2021: $1,2372021Revenue 2022: $161,964Expenses 2022: $149,219Net Income 2022: $12,7452022Revenue 2023: $181,666Expenses 2023: $163,987Net Income 2023: $17,6792023Revenue 2024: $223,730Expenses 2024: $95,706Net Income 2024: $128,0242024

Highlighted filing

2023

Revenue$181,666
Expenses$163,987
Net Income$17,679
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Dec 12, 2024
Return Version
2023v5.1
Gross Receipts
$181,666
Mission and Program Overview

Mission

Enhance the well-being of the citizens of spartanburg county through the promotion of landscape gardening and excellence in horticulture

Enhance the well-being of the people of Spartanburg county through the promotion of landscape gardening and excellence in horticulture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,389,657$5,069,960▲ $680,303
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,395,957$5,069,960▲ $674,003
Other Assets Total$6,300$0▼ $6,300
Liabilities
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,395,957$5,069,960▲ $674,003
Total Net Assets Fund Balance$4,395,957$5,069,960▲ $674,003
Total Liabilities and Net Assets / Fund Balance$4,395,957$5,069,960▲ $674,003
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
-President
-Director
-Advisory
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$80,145
Program Service Revenue
$0
Investment Income
$100,421
Other Revenue
$1,100
All Other Contributions
$80,145
Change in Net Assets
$17,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$96,548
Other Expenses$67,439
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$96,548--$96,548
Fees for Services Management-$40,801-$40,801
Other Expenses$26,638--$26,638
Total Functional Expenses$123,186$40,801$0$163,987
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Noble Tree Foundationorg Projects FundSpartanburg, SC501(c)(3)General Support$87,110
Anne Irwin Memorial FundSpartanburg, SC501(c)(3)General Support$8,438
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B Review of form 990 by governing body

“Copy of form 990 and attachments are given to all trustees for their review prior to filing. the return is reviewed by the president of Spartanburg county foundation and a principal trustee of noble tree foundation, who signs the return.”

Form 990, Part VI, Line 19 Required documents available to the public

“Upon request, the financial statements and form 990 are available for inspection at the office of Spartanburg county foundation, 424 E Kennedy Street, Spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9am and 4pm, Monday through Friday.”

FORM 990, PART VI, SECTION B, LINE 11B:

“Copy of form 990 and attachments are given to all trustees for their review prior to filing. The return is reviewed by the president of spartanbug county foundation and a principal trustee of noble tree foundation, who signs the return.”

FORM 990, PART VI, SECTION C, LINE 19:

“Upon request, the financial statements and form 990 are available for inspection at the office of spartanburg county foundation, 424 e kennedy street, spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9am and 4pm, monday through friday.”

Filing and Contact Details

Filer

Filer Name
Noble Tree Foundation Org
EIN
57-1091856
Phone
8645820138
Address
424 E KENNEDY STREET, SPARTANBURG, SC 29302

Signing Officer

Name
Anne Perrin Flynn
Title
President, Chair
Phone
8645820138
Signed
2024-12-12
Discuss with paid preparer
No

Organization Details

Formed
2001
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Forvis Mazars LLP
Address
500 Ridgefield Court, Asheville, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Other changes to investment value - 10019;”

FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION:

“Gardening and excellence in horticulture.”

FORM 990, PART XII, LINE 2C:

“The audit is reviewed by the board of trustees of spartanburg county foundation. The process has not changed from procedures in prior years.”

Financial Statement Notes

Schedule D, Part X, Line 2

“The foundation has been recognized by the internal revenue service as a charitable organization as described in section 501(c)(3) of the internal revenue code (irc) and is exempt from federal income taxes pursuant to section 509(a)(2) of the internal revenue code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The foundation has determined that it does not have any material unrecognized tax benefits or obligations as of december 31, 2022.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The Foundation has been recognized by the Internal Revenue Service as a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal income taxes pursuant to Section 509(a)(2) of the Internal Revenue Code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023.”

Raw XML AppendixShowing 400 of 443 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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SPARTANBURG COUNTY FOUNDATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A CHARITABLE ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE FOUNDATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Foundation has been recognized by the Internal Revenue Service as a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal income taxes pursuant to Section 509(a)(2) of the Internal Revenue Code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TotalLiabilityAmt00
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IRS990ScheduleI/RecipientTable/CashGrantAmt087110
IRS990ScheduleI/RecipientTable/CashGrantAmt18438
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0General Support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1General Support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0The Noble Tree Foundationorg Projects Fund
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Anne Irwin Memorial Fund
IRS990ScheduleI/RecipientTable/RecipientEIN0570351398
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0424 E Kennedy Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1424 E Kennedy Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Spartanburg
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Spartanburg
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1SC
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd129302
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SUPPORTING ORGANIZATION GRANTS ARE FIRST APPROVED BY THE BOARD OF THE SUPPORTING ORGANIZATION. GRANTS ARE FURTHER REVIEWED BY THE SPARTANBURG COUNTY FOUNDATION TO DETERMINE THAT THE GRANTEE ORGANIZATION IS EXEMPT UNDER 501(C)(3), OR QUALIFIES AS A CHURCH OR AS A GOVERNMENTAL AGENCY. IF THE GRANTEE MEETS ONE OF THESE REQUIREMENTS, THE GRANT IS APPROVED WITHOUT FURTHER MONITORING. IF NOT, THE GRANT IS DENIED. THE SPARTANBURG COUNTY FOUNDATION BOARD OF TRUSTEES REVIEWS GRANTS AT THEIR REGULARLY SCHEDULED MEETINGS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1Supporting organization grants are first approved by the board of the supporting organization. Grants are further reviewed by The Spartanburg County Foundation to determine that the grantee organization is exempt under 501(c)(3), or qualifies as a church or as a governmental agency. If the grantee meets one of these requirements, the grant is approved without further monitoring. If not, the grant is denied. The Spartanburg County Foundation Board of Trustees reviews grants at their regularly scheduled meetings.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of form 990 and attachments are given to all trustees for their review prior to filing. the return is reviewed by the president of Spartanburg county foundation and a principal trustee of noble tree foundation, who signs the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request, the financial statements and form 990 are available for inspection at the office of Spartanburg county foundation, 424 E Kennedy Street, Spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9am and 4pm, Monday through Friday.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other changes to investment value - 10019;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GARDENING AND EXCELLENCE IN HORTICULTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF FORM 990 AND ATTACHMENTS ARE GIVEN TO ALL TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. THE RETURN IS REVIEWED BY THE PRESIDENT OF SPARTANBUG COUNTY FOUNDATION AND A PRINCIPAL TRUSTEE OF NOBLE TREE FOUNDATION, WHO SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST, THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTION AT THE OFFICE OF SPARTANBURG COUNTY FOUNDATION, 424 E KENNEDY STREET, SPARTANBURG, SC 29302, TELEPHONE 864-582-0138, BETWEEN THE HOURS OF 9AM AND 4PM, MONDAY THROUGH FRIDAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE AUDIT IS REVIEWED BY THE BOARD OF TRUSTEES OF SPARTANBURG COUNTY FOUNDATION. THE PROCESS HAS NOT CHANGED FROM PROCEDURES IN PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SPARTANBURG COUNTY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570351398
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FOUNDATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPARTANBURG
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,069,960
Liabilities
$0
Net assets
$5,069,960
Revenue
$181,666
Expenses
$163,987
Net income
$17,679
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.85$0.00$5.85$0.22$0.10$0.13
2023Detailed filing. Detailed filing data is available for this year.$5.07$0.00$5.07$0.18$0.16$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.40$0.00$4.40$0.16$0.15$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$0.00$5.22$0.12$0.12$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.00$4.76$0.16$0.16$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$0.00$4.32$0.19$0.13$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.00$3.68$0.12$0.16$0.04
2017Summary only. Only limited summary data is available for this year.$4.01$0.00$4.01$0.06$0.15$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.00$3.67$0.16$0.57$0.41
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.09$3.94$0.50$0.15$0.35
2014Detailed filing. Detailed filing data is available for this year.$3.75$0.00$3.75$0.10$0.09$0.01
2013Detailed filing. Detailed filing data is available for this year.$3.77$0.03$3.74$0.05$0.09$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.09$3.70$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.05$3.76$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.02$3.66$0.06