Civic Intelligence

Pernell Communtiy Center

EIN 85-1823045 • 501(c)3 • Dillon, SC

Profile

Summer day care for low income familys

106 W Calhoun StDillon, SC 29536
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

60th percentile

7.2%

Higher net margin than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

91st percentile

$35,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 45.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets60th percentile

Assets

$5,698

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$5,698

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin60th percentile

Revenue

$77,000

No earlier filing loaded for comparison.

Expenses

$71,483

No earlier filing loaded for comparison.

Net Income

$5,517

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$6.0K$4.0K$2.0K$0Assets 2022: $5,698Liabilities 2022: $0Net Assets 2022: $5,6982022

Highlighted filing

2022

Assets$5,698
Liabilities$0
Net Assets$5,698
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$80K$60K$40K$20K$0Revenue 2022: $77,000Expenses 2022: $71,483Net Income 2022: $5,5172022

Highlighted filing

2022

Revenue$77,000
Expenses$71,483
Net Income$5,517
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,698
Liabilities
$0
Net assets
$5,698
Revenue
$77,000
Expenses
$71,483
Net income
$5,517
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$77.0$71.5$5.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 30, 2022
Signed
Mar 30, 2023
Return Version
2022v5.0
Gross Receipts
$77,000
Mission and Program Overview

Mission

Summer day care for low income familys

CHILD CARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$77,000$5,698▼ $71,302
Total Assets$77,000$5,698▼ $71,302
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,000$5,698▼ $71,302
Total Net Assets Fund Balance$77,000$5,698▼ $71,302
Total Liabilities and Net Assets / Fund Balance$77,000$5,698▼ $71,302
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Teresa PernellTrusteeFT$35,000$35,000
Tresa PernellOwnerFT$35,000$35,000
Revenue and Support

Revenue Composition

Contributions and Grants
$77,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$5,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$57,743
Other Expenses$13,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$35,000--$35,000
Other Salaries and Wages$13,560--$13,560
Other Expenses$10,000--$10,000
Payroll Taxes$9,183--$9,183
Conferences and Meetings$2,000--$2,000
Fees for Services Accounting$1,740--$1,740
Total Functional Expenses$71,483$0$0$71,483
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Pernell Communtiy Center
EIN
85-1823045
Address
106 W CALHOUN ST, DILLON, SC 29536

Signing Officer

Name
Teresa Pernell
Title
CEO
Phone
8436273121
Signed
2023-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Pernell
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Bettys Tax Service LLC
Address
1625 HIGHWAY 301 N, DILLON, SC 29536
Preparer
Betty Lane
Phone
8436273676
Supplemental Narrative

Additional Explanations

Child Care

“LOW INCOME FAMILY”

Raw XML Appendix241 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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IRS990/GrantAmt010000
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt077000
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IRS990/NondeductibleContributionsInd0false
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt055170
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IRS990/ReconcilationRevenueExpnssAmt05517
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-30
ReturnHeader/TaxYr02022

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