Civic Intelligence

The Logan Rutledge Childrens Foundation

990 • Fiscal year 2018 • EIN 57-1128799

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 03, 2020

Organization ProfileWWW.LOWCOUNTRYSPLASH.COM
3496 Henrietta Hartford RdMount Pleasant, SC 29466

(843) 364-7208

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

43rd percentile

0.6%

Higher net margin than 43% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

52nd percentile

2.6%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

14th percentile

-36%

Faster revenue growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$15,140

Up $390 (+2.6%) from 2017

Net Assets

Up

$15,140

Up $390 (+2.6%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin43rd percentile

Revenue

Down

$62,751

Down $35,215 (-36%) from 2017

Expenses

Down

$62,361

Down $29,441 (-32%) from 2017

Net Income

Down

$390

Down $5,774 (-94%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth52nd 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

2018

Assets$15,140
Liabilities$0
Net Assets$15,140
Open 2018 Filing

Operations Trend

Revenue Growth14th 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

2018

Revenue$62,751
Expenses$62,361
Net Income$390
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 3, 2020
Return Version
2018v3.2
Gross Receipts
$62,751
Mission and Program Overview

Mission

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

To fund programs that promote health and welfare for the lowcountry's children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,500$15,140▲ $640
Total Assets$14,750$15,140▲ $390
Other Assets Total$250$0▼ $250
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$14,750$15,140▲ $390
Total Net Assets Fund Balance$14,750$15,140▲ $390
Total Liabilities and Net Assets / Fund Balance$14,750$15,140▲ $390
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Mark RutledgePresident
Ida FressilliSecretary
Sally RutledgeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,108
Program Service Revenue
$33,643
Investment Income
$0
Other Revenue
$0
All Other Contributions
$29,108
Change in Net Assets
$390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,161
Grants and Similar Amounts Paid$25,200
Total Fundraising Expense$750
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$25,200--$25,200
Fees for Services Accounting-$935-$935
Office Expenses-$891-$891
Advertising--$750$750
Fees for Services Other$500--$500
Conferences and Meetings-$330-$330
Other Expenses$33,643$112-$112
Total Functional Expenses$59,343$2,268$750$62,361
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lowcountry Aquatic Project SwimmingMount Pleasant, SC(c)(3)Provide Water Safety and Swimming Instruction to Kindergarteners and 1st Graders in Charleston.$25,200
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 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 A, Line 2

“Mark rutledge, board president, is the son of sally rutledge, board secretary.”

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 18

“The organization provides these documents upon request, as well as on several online platforms including the south carolina public charity search and on guidestar's charity navigator.”

Form 990, Part VI, Section C, Line 19

“This organization provides these documents upon request at their administration offices.”

Filing and Contact Details

Filer

Filer Name
Logan Rutledge Childrens Foundation
EIN
57-1128799
Phone
8433647208
Address
3496 HENRIETTA HARTFORD RD, MOUNT PLEASANT, SC 29466

Signing Officer

Name
Mark Rutledge
Title
President
Phone
8433647208
Signed
2020-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Rutledge
Formed
2002
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
125

Preparer

Firm
Moss & Yantis CPA Pa
Address
PO BOX 2425, MT PLEASANT, SC 29465
Preparer
Deanna R Moss CPA
Phone
8436062349
Raw XML Appendix334 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/PurposeOfGrantTxt0PROVIDE WATER SAFETY AND SWIMMING INSTRUCTION TO KINDERGARTENERS AND 1ST GRADERS IN CHARLESTON.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARK RUTLEDGE, BOARD PRESIDENT, IS THE SON OF SALLY RUTLEDGE, BOARD SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 WAS PROVIDED VIA EMAIL TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES THESE DOCUMENTS UPON REQUEST, AS WELL AS ON SEVERAL ONLINE PLATFORMS INCLUDING THE SOUTH CAROLINA PUBLIC CHARITY SEARCH AND ON GUIDESTAR'S CHARITY NAVIGATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS ORGANIZATION PROVIDES THESE DOCUMENTS UPON REQUEST AT THEIR ADMINISTRATION OFFICES.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARK RUTLEDGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08433647208
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN RUTLEDGE CHILDRENS FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0571128799
ReturnHeader/Filer/PhoneNum08433647208
ReturnHeader/Filer/USAddress/AddressLine1Txt03496 HENRIETTA HARTFORD RD
ReturnHeader/Filer/USAddress/CityNm0MOUNT PLEASANT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029466
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D05861A1B7A7451C9184C2EC897C0ED4292A7FED
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.91.3.233
ReturnHeader/FilingSecurityInformation/IPDt02020-09-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:07:32
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/ReturnTs02020-11-11T12:59:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,140
Liabilities
$0
Net assets
$15,140
Revenue
$62,751
Expenses
$62,361
Net income
$390
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