Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
L & B Charities
EIN 81-4766753 • 501(c)3 • Spartanburg, SC
Profile
Engage in charitable, educational and religious activities that improve communities in sc, particularly in the upstate region of sc.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $52,712 (-100%) from 2018
Liabilities
Flat$0
Flat from 2018
Net Assets
Down$0
Down $52,712 (-100%) from 2018
Revenue
Down$93
Down $64,571 (-100%) from 2018
Expenses
Down$52,805
Down $1,429 (-2.6%) from 2018
Net Income
Down-$52,712
Down $63,142 (-605%) from 2018
Trend Graphs
Filings
Most recent year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $93
- Expenses
- $52,805
- Net income
- -$52,712
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2019Detailed filing. Detailed filing data is available for this year. | $0.00 | $0.00 | $0.00 | $0.00 | $0.53 | $0.53 |
| 2018Detailed filing. Detailed filing data is available for this year. | $0.53 | $0.00 | $0.53 | $0.65 | $0.54 | $0.10 |
| 2017Detailed filing. Detailed filing data is available for this year. | $0.42 | $0.00 | $0.42 | $1.08 | $0.65 | $0.42 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Apr 30, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $93
Mission and Program Overview
Mission
Engage in charitable, educational and religious activities that improve communities in sc, particularly in the upstate region of sc.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| GIFTS MADE TO CHARITABLE AND RELIGIOUS ORGANIZATIONS TO BENEFIT THE COMMUNITIES OF UPSTATE SC AND TO IMPROVE THE QUALITY OF LIFE OF SC RESIDENTS. | $49,553 | $52,805 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BOBBY HAWKINS | President | - | $0 | - | - |
| DANIEL HICKS | Secretary | - | $0 | - | - |
| CELINDA MARSHALL | Vice President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- L & B Charities
- EIN
- 81-4766753
- Phone
- 8645900947
- Address
- 562 FLATWOOD ROAD, SPARTANBURG, SC 29303
Signing Officer
- Name
- Bobby Hawkins
- Title
- President
- Phone
- 8645900947
- Signed
- 2020-04-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Halliday Schwartz & Co
- Address
- 824 EAST MAIN STREET, SPARTANBURG, SC 29302
- Preparer
- Jada W Mcabee
- Phone
- 8645830886
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest. Amount: 93.”
Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity classification: religious. Grantee name: calvary baptist church. Grantee address: 4000 parris bridge road boiling springs, sc 29316. Date of gift: 03/03/19. Amount given: 35,160.”
Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity classification: humanitarian. Grantee name: mobile meals of spartanbur. Grantee address: 419 e main street spartanburg, sc 29302. Date of gift: 11/26/19. Amount given: 11,893.”
Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid
“Activity classification: religious. Grantee name: seaside community church. Grantee address: 10125 frontage rd murrells inlet, sc 29576. Date of gift: 01/07/19. Amount given: 2,500. Total included on form 990-ez, line 10: 49,553.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: registration fee, secretary of state. Amount: 50.”
Raw XML Appendix155 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | BOBBY HAWKINS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8645900947 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 562 FLATWOOD ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SPARTANBURG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29303 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 52712 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -52712 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3202 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 52712 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 49553 |
| IRS990EZ/GrossReceiptsAmt | 0 | 93 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 93 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 52712 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 52712 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BOBBY HAWKINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DANIEL HICKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CELINDA MARSHALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 50 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ENGAGE IN CHARITABLE, EDUCATIONAL AND RELIGIOUS ACTIVITIES THAT IMPROVE COMMUNITIES IN SC, PARTICULARLY IN THE UPSTATE REGION OF SC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | GIFTS MADE TO CHARITABLE AND RELIGIOUS ORGANIZATIONS TO BENEFIT THE COMMUNITIES OF UPSTATE SC AND TO IMPROVE THE QUALITY OF LIFE OF SC RESIDENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 49553 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 52805 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 52805 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 52805 |
| IRS990EZ/TotalRevenueAmt | 0 | 93 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 64572 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 107671 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 172243 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 93 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 92 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 196 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3449 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 168794 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 64572 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 107671 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 172243 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 172439 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST. AMOUNT: 93. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACTIVITY CLASSIFICATION: RELIGIOUS. GRANTEE NAME: CALVARY BAPTIST CHURCH. GRANTEE ADDRESS: 4000 PARRIS BRIDGE ROAD BOILING SPRINGS, SC 29316. DATE OF GIFT: 03/03/19. AMOUNT GIVEN: 35,160. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACTIVITY CLASSIFICATION: HUMANITARIAN. GRANTEE NAME: MOBILE MEALS OF SPARTANBUR. GRANTEE ADDRESS: 419 E MAIN STREET SPARTANBURG, SC 29302. DATE OF GIFT: 11/26/19. AMOUNT GIVEN: 11,893. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACTIVITY CLASSIFICATION: RELIGIOUS. GRANTEE NAME: SEASIDE COMMUNITY CHURCH. GRANTEE ADDRESS: 10125 FRONTAGE RD MURRELLS INLET, SC 29576. DATE OF GIFT: 01/07/19. AMOUNT GIVEN: 2,500. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 49,553. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: REGISTRATION FEE, SECRETARY OF STATE. AMOUNT: 50. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BOBBY HAWKINS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8645900947 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-04-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | L & B CHARITIES |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | L&BC |
| ReturnHeader/Filer/EIN | 0 | 814766753 |
| ReturnHeader/Filer/PhoneNum | 0 | 8645900947 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 562 FLATWOOD ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPARTANBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29303 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 413913E68B2463CD3AFFE492B57560E2B6E7CD17 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 71.85.140.66 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-04-30 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:02:15 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 570925346 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HALLIDAY SCHWARTZ & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 824 EAST MAIN STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SPARTANBURG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29302 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8645830886 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JADA W MCABEE |
| ReturnHeader/ReturnTs | 0 | 2020-05-12T18:18:03-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
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