Civic Intelligence

The Logan Rutledge Childrens Foundation

990 • Fiscal year 2017 • EIN 57-1128799

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

Organization ProfileWWW.LOWCOUNTRYSPLASH.COM
PO Box 2416Mount Pleasant, SC 29465

(843) 364-7208

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

56th percentile

6.3%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

88th percentile

72%

Faster asset growth than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

-6.0%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$14,750

Up $6,164 (+72%) from 2016

Net Assets

Up

$14,750

Up $6,164 (+72%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin56th percentile

Revenue

Down

$97,966

Down $6,274 (-6.0%) from 2016

Expenses

Down

$91,802

Down $35,817 (-28%) from 2016

Net Income

Up

$6,164

Up $29,543 (+126%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$300K$200K$100K$0Assets 2010: $55,133Net Assets 2010: $55,1332010Assets 2011: $64,929Liabilities 2011: $0Net Assets 2011: $64,9292011Assets 2012: $179,107Liabilities 2012: $0Net Assets 2012: $179,1072012Assets 2013: $279,962Liabilities 2013: $0Net Assets 2013: $279,9622013Assets 2014: $14,272Liabilities 2014: $1,475Net Assets 2014: $12,7972014Assets 2015: $31,965Liabilities 2015: $0Net Assets 2015: $31,9652015Assets 2016: $8,586Liabilities 2016: $0Net Assets 2016: $8,5862016Assets 2017: $14,750Liabilities 2017: $0Net Assets 2017: $14,7502017Assets 2018: $15,140Liabilities 2018: $0Net Assets 2018: $15,1402018Assets 2019: $18,081Liabilities 2019: $0Net Assets 2019: $18,0812019

Highlighted filing

2017

Assets$14,750
Liabilities$0
Net Assets$14,750
Open 2017 Filing

Operations Trend

Revenue Growth39th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $18,565Expenses 2010: $14,441Net Income 2010: $4,1242010Revenue 2011: $45,110Expenses 2011: $35,314Net Income 2011: $9,7962011Expenses 2012: $92,1312012Revenue 2013: $173,233Expenses 2013: $72,377Net Income 2013: $100,8562013Revenue 2014: $153,357Expenses 2014: $154,417Net Income 2014: -$1,0602014Revenue 2015: $203,104Expenses 2015: $183,936Net Income 2015: $19,1682015Revenue 2016: $104,240Expenses 2016: $127,619Net Income 2016: -$23,3792016Revenue 2017: $97,966Expenses 2017: $91,802Net Income 2017: $6,1642017Revenue 2018: $62,751Expenses 2018: $62,361Net Income 2018: $3902018Revenue 2019: $48,923Expenses 2019: $45,982Net Income 2019: $2,9412019

Highlighted filing

2017

Revenue$97,966
Expenses$91,802
Net Income$6,164
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$121,818
Mission and Program Overview

Mission

The foundation mission is to fund programs that promote health and welfare for the lowcountry's children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,336$14,500▲ $6,164
Total Assets$8,586$14,750▲ $6,164
Other Assets Total$250$250→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$8,586$14,750▲ $6,164
Total Net Assets Fund Balance$8,586$14,750▲ $6,164
Total Liabilities and Net Assets / Fund Balance$8,586$14,750▲ $6,164
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Mark RutledgePresident
Lori RutledgeVice President
Ida FressilliSecreatry
Sally RutledgeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,000
Program Service Revenue
$40,704
Investment Income
$1
Other Revenue
$27,261
All Other Contributions
$30,000
Change in Net Assets
$6,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$48,277
Salaries, Compensation, and Employee Benefits$29,951
Grants and Similar Amounts Paid$13,574
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,000--$28,000
Travel$19,300--$19,300
Fees for Services Other$19,255--$19,255
Grants to Domestic Orgs$13,574--$13,574
Payroll Taxes$1,951--$1,951
Fees for Services Accounting-$1,295-$1,295
Office Expenses-$506-$506
All Other Expenses-$471-$471
Other Expenses$1,206$455-$455
Conferences and Meetings-$154-$154
Total Functional Expenses$85,600$6,202$0$91,802
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowcountry Aquatic Project SwimmingMount Pleasant, SC3Provides Water Safety and Swimming Instruction to Kindergarteners and First Graders in Charleston County Title 1 Schools$13,574
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,113
Fundraising Direct Expenses$23,852
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Splash$51,113$51,113$17,144$33,969
Total Events$51,113$51,113$23,852$27,261
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
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11B

“A copy of form 990 was provided via email to the organization's governing body before it was filed.”

Form 990, Part VI, Section C, Line 19

“This organization provides these documents upon request at their administration offices and on www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Logan Rutledge Childrens Foundation
EIN
57-1128799
Phone
8433647208
Address
PO BOX 2416, MOUNT PLEASANT, SC 29465

Signing Officer

Name
Mark Rutledge
Title
President
Phone
8433647208
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Rutledge
Formed
2002
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
0

Preparer

Firm
Moss & Yantis CPA Pa
Address
PO BOX 2425, MT PLEASANT, SC 29465
Preparer
Deanna R Moss CPA
Phone
8436062349
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract labor: program service expenses 19,255. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,255.”

Raw XML Appendix369 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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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROVIDES WATER SAFETY AND SWIMMING INSTRUCTION TO KINDERGARTENERS AND FIRST GRADERS IN CHARLESTON COUNTY TITLE 1 SCHOOLS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT LABOR: PROGRAM SERVICE EXPENSES 19,255. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,255.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08586
IRS990/TotalAssetsEOYAmt014750
IRS990/TotalAssetsGrp/BOYAmt08586
IRS990/TotalAssetsGrp/EOYAmt014750
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt030000
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06202
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085600
IRS990/TotalFunctionalExpensesGrp/TotalAmt091802
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08586
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014750
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt085600
IRS990/TotalProgramServiceRevenueAmt040704
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt027262
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040704
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt097966
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08586
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014750
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt019300
IRS990/TravelGrp/TotalAmt019300
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08586
IRS990/UnrestrictedNetAssetsGrp/EOYAmt014750
IRS990/USAddress/AddressLine1Txt0PO BOX 2416
IRS990/USAddress/CityNm0MOUNT PLEASANT
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029465
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LOWCOUNTRYSPLASH.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK RUTLEDGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08433647208
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN RUTLEDGE CHILDRENS FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0571128799
ReturnHeader/Filer/PhoneNum08433647208
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2416
ReturnHeader/Filer/USAddress/CityNm0MOUNT PLEASANT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029465
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D05861A1B7A7451C9184C2EC897C0ED4292A7FED
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.91.3.233
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm016:12:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471356737
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS & YANTIS CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2425
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MT PLEASANT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029465
ReturnHeader/PreparerPersonGrp/PhoneNum08436062349
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEANNA R MOSS CPA
ReturnHeader/ReturnTs02018-11-15T14:45:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,750
Liabilities
$0
Net assets
$14,750
Revenue
$97,966
Expenses
$91,802
Net income
$6,164
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.49$0.46$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.63$0.62$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.98$0.92$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.04$1.28$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$2.03$1.84$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$1.53$1.54$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$1.73$0.72$1.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.00$1.79$0.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$0.45$0.35$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.55$0.19$0.14$0.04