Civic Intelligence

Center for a Better South

EIN 65-1242422 • 501(c)3 • Charleston, SC

Profile

Education

1121 Lining CtCharleston, SC 29407

n/A

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

61st percentile

0.00x

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

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

Net Margin

1st percentile

-33686%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

26th percentile

-26%

Faster asset growth than 26% 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

$3,240

Down $3,392 (-51%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$3,240

Down $3,392 (-51%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin1st percentile

Revenue

Up

$56

Up $49 (+700%) from 2023

Expenses

Up

$3,448

Up $1,083 (+46%) from 2023

Net Income

Down

-$3,392

Down $1,034 (-44%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$10K$5.0K$0-$5.0KAssets 2011: $1,928Liabilities 2011: $1,893Net Assets 2011: $352011Assets 2012: $952Liabilities 2012: $1,893Net Assets 2012: -$9412012Assets 2013: $393Liabilities 2013: $1,893Net Assets 2013: -$1,5002013Assets 2014: $391Liabilities 2014: $1,893Net Assets 2014: -$1,5022014Assets 2015: $6,881Liabilities 2015: $1,893Net Assets 2015: $4,9882015Assets 2016: $1,880Liabilities 2016: $1,893Net Assets 2016: -$132016Assets 2017: $1,045Liabilities 2017: $1,893Net Assets 2017: -$8482017Assets 2018: $482Liabilities 2018: $1,893Net Assets 2018: -$1,4112018Assets 2019: $780Liabilities 2019: $1,893Net Assets 2019: -$1,1132019Assets 2021: $4,754Liabilities 2021: $0Net Assets 2021: $4,7542021Assets 2022: $8,990Net Assets 2022: $8,9902022Assets 2023: $6,632Net Assets 2023: $6,6322023Assets 2024: $3,240Net Assets 2024: $3,2402024

Highlighted filing

2024

Assets$3,240
Liabilities-
Net Assets$3,240
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $14,585Expenses 2011: $16,017Net Income 2011: -$1,4322011Revenue 2012: $2,594Expenses 2012: $3,570Net Income 2012: -$9762012Revenue 2013: $10,341Expenses 2013: $10,898Net Income 2013: -$5572013Revenue 2014: $169Expenses 2014: $170Net Income 2014: -$12014Revenue 2015: $37,901Expenses 2015: $31,412Net Income 2015: $6,4892015Revenue 2016: $34,601Expenses 2016: $39,602Net Income 2016: -$5,0012016Revenue 2017: $42,510Expenses 2017: $43,345Net Income 2017: -$8352017Revenue 2018: $17,889Expenses 2018: $18,451Net Income 2018: -$5622018Revenue 2019: $2,779Expenses 2019: $2,480Net Income 2019: $2992019Revenue 2021: $9,675Expenses 2021: $3,653Net Income 2021: $6,0222021Revenue 2022: $5,106Expenses 2022: $870Net Income 2022: $4,2362022Revenue 2023: $7Expenses 2023: $2,365Net Income 2023: -$2,3582023Revenue 2024: $56Expenses 2024: $3,448Net Income 2024: -$3,3922024

Highlighted filing

2024

Revenue$56
Expenses$3,448
Net Income-$3,392
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,240
Liabilities
-
Net assets
$3,240
Revenue
$56
Expenses
$3,448
Net income
-$3,392
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.24$3.24$0.06$3.45$3.39
2023Detailed filing. Detailed filing data is available for this year.$6.63$6.63$0.01$2.37$2.36
2022Detailed filing. Detailed filing data is available for this year.$8.99$8.99$5.11$0.87$4.24
2021Detailed filing. Detailed filing data is available for this year.$4.75$0.00$4.75$9.68$3.65$6.02
2019Detailed filing. Detailed filing data is available for this year.$0.78$1.89$1.11$2.78$2.48$0.30
2018Detailed filing. Detailed filing data is available for this year.$0.48$1.89$1.41$17.9$18.5$0.56
2017Detailed filing. Detailed filing data is available for this year.$1.05$1.89$0.85$42.5$43.3$0.84
2016Detailed filing. Detailed filing data is available for this year.$1.88$1.89$0.01$34.6$39.6$5.00
2015Detailed filing. Detailed filing data is available for this year.$6.88$1.89$4.99$37.9$31.4$6.49
2014Detailed filing. Detailed filing data is available for this year.$0.39$1.89$1.50$0.17$0.17$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.39$1.89$1.50$10.3$10.9$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$1.89$0.94$2.59$3.57$0.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$1.89$0.04$14.6$16.0$1.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 21, 2025
Return Version
2024v5.0
Gross Receipts
$56
Mission and Program Overview

Mission

EDUCATION

Program Services

DescriptionGrantsExpenses
Education$0$0
Development of Anti Poverty$0$0
Develop relationships with leaders across south$0$0
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James J BaileyPresident-$0--
Jerome SmallsDirector-$0--
Filing and Contact Details

Filer

Filer Name
Center for a Better South
EIN
65-1242422
Phone
8433648824
Address
1121 Lining Ct, Charleston, SC 29407

Signing Officer

Name
James J Bailey
Title
President
Phone
8433648824
Signed
2025-02-21

Preparer

Firm
Sewell Accounting
Address
44 Markfield Dr Suite A, Charleston, SC 29407
Preparer
Adrienne Sewell EA
Phone
8437637584
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Annual State Registration 50.”

Form 990EZ, Part I, Line 16

“Dominion Registry”

Form 990EZ, Part II, Line 26

“Residual loan from Officer”

Raw XML Appendix147 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0James Bailey
IRS990EZ/BooksInCareOfDetail/PhoneNum08433678824
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01121 Lining Ct
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Charleston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029407
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06632
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03240
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt050
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3392
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0268
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06632
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03240
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt056
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt06
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06632
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03240
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06632
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0James J Bailey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jerome Smalls
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt050
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Education
IRS990EZ/PrintingPublicationsPostageAmt03130
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Education
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Development of Anti Poverty
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Develop relationships with leaders across south
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt03448
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt056
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09368
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt014518
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt014518
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt050
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt09368
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt014518
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt014518
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Annual State Registration 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Dominion Registry
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Residual loan from Officer
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0James J Bailey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08433648824
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Center for a Better South
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0651242422
ReturnHeader/Filer/PhoneNum08433648824
ReturnHeader/Filer/USAddress/AddressLine1Txt01121 Lining Ct
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029407
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880860575
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sewell Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt044 Markfield Dr Suite A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029407
ReturnHeader/PreparerPersonGrp/PhoneNum08437637584
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Adrienne Sewell EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-02-26T11:17:29-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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