Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
57th 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
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $52,712 (-100%) from 2018
Net Assets
Down$0
Down $52,712 (-100%) from 2018
Liabilities
Flat$0
Flat from 2018
Revenue And Expenses
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
Historical Trend
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
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed 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 |