Civic Intelligence

Boiling Springs Community Park

EIN 57-1131845 • 501(c)3 • Boiling Springs, SC

Profile

COMMUNITY PARK

PO Box 160476Boiling Springs, SC 29316
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

38th percentile

-10%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$295,482

Down $28,381 (-8.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$295,482

Down $28,381 (-8.8%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2023

Expenses

Down

$28,381

Down $8,080 (-22%) from 2023

Net Income

Up

-$28,381

Up $8,080 (+22%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $697,893Liabilities 2011: $0Net Assets 2011: $697,8932011Assets 2012: $651,562Liabilities 2012: $0Net Assets 2012: $651,5622012Assets 2013: $614,213Liabilities 2013: $0Net Assets 2013: $614,2132013Assets 2014: $579,309Liabilities 2014: $0Net Assets 2014: $579,3092014Assets 2015: $560,456Liabilities 2015: $0Net Assets 2015: $560,4562015Assets 2016: $534,846Liabilities 2016: $0Net Assets 2016: $534,8462016Assets 2017: $495,948Liabilities 2017: $0Net Assets 2017: $495,9482017Assets 2018: $522,824Liabilities 2018: $0Net Assets 2018: $522,8242018Assets 2019: $490,895Liabilities 2019: $0Net Assets 2019: $490,8952019Assets 2020: $446,899Liabilities 2020: $0Net Assets 2020: $446,8992020Assets 2021: $394,435Liabilities 2021: $0Net Assets 2021: $394,4352021Assets 2022: $360,324Liabilities 2022: $0Net Assets 2022: $360,3242022Assets 2023: $323,863Liabilities 2023: $0Net Assets 2023: $323,8632023Assets 2024: $295,482Liabilities 2024: $0Net Assets 2024: $295,4822024

Highlighted filing

2024

Assets$295,482
Liabilities$0
Net Assets$295,482
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2011: $19,834Expenses 2011: $40,629Net Income 2011: -$20,7952011Revenue 2012: $18,259Expenses 2012: $64,590Net Income 2012: -$46,3312012Revenue 2013: $21,380Expenses 2013: $58,729Net Income 2013: -$37,3492013Revenue 2014: $17,918Expenses 2014: $52,822Net Income 2014: -$34,9042014Revenue 2015: $32,267Expenses 2015: $51,120Net Income 2015: -$18,8532015Revenue 2016: $37,035Expenses 2016: $62,645Net Income 2016: -$25,6102016Revenue 2017: $44,183Expenses 2017: $83,081Net Income 2017: -$38,8982017Revenue 2018: $108,519Expenses 2018: $81,643Net Income 2018: $26,8762018Revenue 2019: $46,921Expenses 2019: $78,850Net Income 2019: -$31,9292019Revenue 2020: $21,040Expenses 2020: $65,036Net Income 2020: -$43,9962020Revenue 2021: $10,845Expenses 2021: $63,309Net Income 2021: -$52,4642021Revenue 2022: $5,322Expenses 2022: $39,433Net Income 2022: -$34,1112022Revenue 2023: $0Expenses 2023: $36,461Net Income 2023: -$36,4612023Revenue 2024: $0Expenses 2024: $28,381Net Income 2024: -$28,3812024

Highlighted filing

2024

Revenue$0
Expenses$28,381
Net Income-$28,381
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$295,482
Liabilities
$0
Net assets
$295,482
Revenue
$0
Expenses
$28,381
Net income
-$28,381
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.00$0.28$0.28
2023Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$0.00$0.36$0.36
2022Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$0.05$0.39$0.34
2021Detailed filing. Detailed filing data is available for this year.$3.94$0.00$3.94$0.11$0.63$0.52
2020Detailed filing. Detailed filing data is available for this year.$4.47$0.00$4.47$0.21$0.65$0.44
2019Detailed filing. Detailed filing data is available for this year.$4.91$0.00$4.91$0.47$0.79$0.32
2018Detailed filing. Detailed filing data is available for this year.$5.23$0.00$5.23$1.09$0.82$0.27
2017Detailed filing. Detailed filing data is available for this year.$4.96$0.00$4.96$0.44$0.83$0.39
2016Detailed filing. Detailed filing data is available for this year.$5.35$0.00$5.35$0.37$0.63$0.26
2015Summary only. Only limited summary data is available for this year.$5.60$0.00$5.60$0.32$0.51$0.19
2014Summary only. Only limited summary data is available for this year.$5.79$0.00$5.79$0.18$0.53$0.35
2013Summary only. Only limited summary data is available for this year.$6.14$0.00$6.14$0.21$0.59$0.37
2012Summary only. Only limited summary data is available for this year.$6.52$0.00$6.52$0.18$0.65$0.46
2011Summary only. Only limited summary data is available for this year.$6.98$0.00$6.98$0.20$0.41$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 5, 2025
Return Version
2024v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

COMMUNITY PARK

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$225,892$199,338▼ $26,554
Cash and Non-Interest-Bearing Accounts$97,971$96,144▼ $1,827
Total Assets$323,863$295,482▼ $28,381
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$323,863$295,482▼ $28,381
Total Net Assets Fund Balance$323,863$295,482▼ $28,381
Total Liabilities and Net Assets / Fund Balance$323,863$295,482▼ $28,381

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$199,338$531,577-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Cleon GravesChairman
William GardnerVice Chairman
Larry FlynnDirector
Wayne LabooneDirector
Joyce HolcombeSecretary
Al SpicerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-28,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,381
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$26,554-$26,554
Other Expenses-$1,827-$1,827
Total Functional Expenses$0$28,381$0$28,381
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
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The form 990 is available for review at the board of directors meetings in april or may if the may meeting is prior to the due date of the form 990.”

Conflict of interest policy compliance Part VI line 12C

“Each member of the board of directors of boiling springs park association shall engage in no activity, nor be involved with or be affiliated with any organization, whose activities would conflict with the boiling springs community park nor impair their ability to make sound decisions regarding the park.”

Governing documents etc available to public Part VI line 19

“The organizational documents for the boiling spring community park shall be made available to the general public by the officers of the board of directors. Also, the dates of each meeting of the board shall be published in advance along with the agenda. After such meeting has been held, the members present, topics discussed and actions taken shall be made available for review, first by the board members and then, by request, to the general public. This will be the responsibility of the secretary of the board of directors.”

Filing and Contact Details

Filer

Filer Name
Boiling Springs Community Park
EIN
57-1131845
In Care Of
% AL SPICER
Address
PO BOX 160476, BOILING SPRINGS, SC 29316

Signing Officer

Name
Al Spicer
Title
Treasurer
Phone
8645782496
Signed
2025-02-05
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
By The Numbers Inc
Address
8725 Asheville Highway, Boiling Springs, SC 29316
Preparer
Brenda H Russell Ea
Phone
8645038500
Raw XML Appendix281 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS AVAILABLE FOR REVIEW AT THE BOARD OF DIRECTORS MEETINGS IN APRIL OR MAY IF THE MAY MEETING IS PRIOR TO THE DUE DATE OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE BOARD OF DIRECTORS OF BOILING SPRINGS PARK ASSOCIATION SHALL ENGAGE IN NO ACTIVITY, NOR BE INVOLVED WITH OR BE AFFILIATED WITH ANY ORGANIZATION, WHOSE ACTIVITIES WOULD CONFLICT WITH THE BOILING SPRINGS COMMUNITY PARK NOR IMPAIR THEIR ABILITY TO MAKE SOUND DECISIONS REGARDING THE PARK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONAL DOCUMENTS FOR THE BOILING SPRING COMMUNITY PARK SHALL BE MADE AVAILABLE TO THE GENERAL PUBLIC BY THE OFFICERS OF THE BOARD OF DIRECTORS. ALSO, THE DATES OF EACH MEETING OF THE BOARD SHALL BE PUBLISHED IN ADVANCE ALONG WITH THE AGENDA. AFTER SUCH MEETING HAS BEEN HELD, THE MEMBERS PRESENT, TOPICS DISCUSSED AND ACTIONS TAKEN SHALL BE MADE AVAILABLE FOR REVIEW, FIRST BY THE BOARD MEMBERS AND THEN, BY REQUEST, TO THE GENERAL PUBLIC. THIS WILL BE THE RESPONSIBILITY OF THE SECRETARY OF THE BOARD OF DIRECTORS.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08645782496
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOILING SPRINGS COMMUNITY PARK
ReturnHeader/Filer/BusinessNameControlTxt0BOIL
ReturnHeader/Filer/EIN0571131845
ReturnHeader/Filer/InCareOfNm0% AL SPICER
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 160476
ReturnHeader/Filer/USAddress/CityNm0BOILING SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029316
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562248470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0By The Numbers Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08725 Asheville Highway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boiling Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029316
ReturnHeader/PreparerPersonGrp/PhoneNum08645038500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDA H RUSSELL EA
ReturnHeader/ReturnTs02025-02-14T17:37:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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