Civic Intelligence

Downtown Partnership Committee Nonprofit Corporation

EIN 85-2032503 • 501(c)3 • Spartanburg, SC

Profile

To further economic development in the city and county of spartanburg through a collaborative effort of representatives from both spartanburg city council and spartanburg county council

PO Box 1749Spartanburg, SC 29304

n/A

Siviq Scores

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

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-154%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$217,527

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-56%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$2,624,265

Down $3,293,173 (-56%) from 2023

Liabilities

Up

$63,555

Up $47,564 (+297%) from 2023

Net Assets

Down

$2,560,710

Down $3,340,737 (-57%) from 2023

Operations
Liabilities / Revenue38th percentileNet Margin2nd percentile

Revenue

Up

$2,162,634

Up $472,018 (+28%) from 2023

Expenses

Up

$5,503,371

Up $5,395,389 (+4997%) from 2023

Net Income

Down

-$3,340,737

Down $4,923,371 (-311%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$6.0M$4.0M$2.0M$0Assets 2020: $3,893,484Liabilities 2020: $2,434,566Net Assets 2020: $1,458,9182020Assets 2021: $3,726,348Liabilities 2021: $847,740Net Assets 2021: $2,878,6082021Assets 2022: $4,326,862Liabilities 2022: $8,049Net Assets 2022: $4,318,8132022Assets 2023: $5,917,438Liabilities 2023: $15,991Net Assets 2023: $5,901,4472023Assets 2024: $2,624,265Liabilities 2024: $63,555Net Assets 2024: $2,560,7102024

Highlighted filing

2024

Assets$2,624,265
Liabilities$63,555
Net Assets$2,560,710
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$10M$5.0M$0-$5.0MRevenue 2020: $1,458,918Expenses 2020: $0Net Income 2020: $1,458,9182020Revenue 2021: $1,480,564Expenses 2021: $60,874Net Income 2021: $1,419,6902021Revenue 2022: $1,566,910Expenses 2022: $126,705Net Income 2022: $1,440,2052022Revenue 2023: $1,690,616Expenses 2023: $107,982Net Income 2023: $1,582,6342023Revenue 2024: $2,162,634Expenses 2024: $5,503,371Net Income 2024: -$3,340,7372024

Highlighted filing

2024

Revenue$2,162,634
Expenses$5,503,371
Net Income-$3,340,737
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,624,265
Liabilities
$63,555
Net assets
$2,560,710
Revenue
$2,162,634
Expenses
$5,503,371
Net income
-$3,340,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.06$2.56$2.16$5.50$3.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.92$0.02$5.90$1.69$0.11$1.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$0.01$4.32$1.57$0.13$1.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.85$2.88$1.48$0.06$1.42
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$2.43$1.46$1.46$0.00$1.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 10, 2025
Return Version
2023v6.0
Gross Receipts
$2,162,634
Mission and Program Overview

Mission

To further economic development in the city of spartanburg through promoting and assisting the growth of business concerns, including small business concerns, and thereby to benefit the community by relieving unemployment, combating community deterioration, increasing employment opportunities and expanding business for the citizens of the city of spartanburg.

The organization exists to assist the city and county of spartanburg with development projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,901,447$2,560,710▼ $3,340,737
Land, Buildings, and Equipment, Net$2,437,168$2,437,168→ $0
Cash and Non-Interest-Bearing Accounts$1,558,021$107,671▼ $1,450,350
Accounts Receivable$1,922,249$79,426▼ $1,842,823
Total Assets$5,917,438$2,624,265▼ $3,293,173
Liabilities
Accounts Payable and Accrued Expenses$1,350$56,334▲ $54,984
Deferred Revenue$14,641$7,221▼ $7,420
Total Liabilities$15,991$63,555▲ $47,564
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,901,447$2,560,710▼ $3,340,737
Total Liabilities and Net Assets / Fund Balance$5,917,438$2,624,265▼ $3,293,173

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,437,168-$2,437,168
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleOtherTotal
Mitch KennedySecretary/tr$162,990$162,990
Dennis LockeDirector of$127,690$127,690
Jerome Rice MayorDirector$23,818$23,818
Erica BrownDirector$12,642$12,642
James FulmerDirector$11,399$11,399

Board Members and Trustees

NameTitle
Chris StoryPresident
David BrittDirector
Manning LynchDirector
Mitch KennedySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$353,940
Program Service Revenue
$1,801,694
Investment Income
$0
Other Revenue
$7,000
Change in Net Assets
$-3,340,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,384,063
Other Expenses$119,308
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$5,384,063--$5,384,063
Occupancy$117,758--$117,758
Fees for Services Accounting-$1,550-$1,550
Total Functional Expenses$5,501,821$1,550$0$5,503,371
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of SpartanburgSpartanburg, SCGovStadium Project$5,384,063
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
No
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Vacancies on the board are filled by the current members of the city or county council that appointed the board member.”

Form 990, Page 6, Part VI, Line 7B

“Amendments to the articles of incorporation or the bylaws require a majority vote of both the current spartanburg city council and spartanburg county council. In addition, board members may be removed only by a majority vote of the current members of the city or county council that appointed the board member.”

Form 990, Page 6, Part VI, Line 8B

“There were no committees with authority to act on behalf of the governing body.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the board president and the city's director of finance.”

Form 990, Page 6, Part VI, Line 12C

“Article vi of the bylaws require the governing body to disclose, in writing, any interest in any contract or other transaction presented for authorization, approval, or ratification. If a conflict exists, such person shall not vote on, nor participate in the discussion or deliberations with respect to, such contract or transaction (other than to present information related to the identification of the conflict.)”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are available upon request.”

Form 990, Part VII

“Compensation paid by related organizations in part vii is solely for work performed for the related organization (the city of spartanburg) and is therefore set under the compensation practices of the related organization.”

Filing and Contact Details

Filer

Filer Name
Downtown Partnership Committee
EIN
85-2032503
Phone
8645962119
Address
PO BOX 1749, SPARTANBURG, SC 29304

Signing Officer

Name
Chris Story
Title
President
Phone
8645962119
Signed
2025-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Story
Formed
2020
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
2
Employees
0

Preparer

Firm
Greene Finney Cauley Llp
Address
908 N MAIN ST, ANDERSON, SC 29621
Preparer
Christopher S Cauley
Phone
8642258713
Raw XML AppendixShowing 400 of 412 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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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02437168
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IRS990ScheduleI/RecipientTable/CashGrantAmt05384063
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FUNDS WERE TRANSFERRED TO THE CITY DURING THE YEAR TO SUPPORT THE CITY'S INVOLVEMENT IN THE DEVELOPMENT OF A NEW MINOR LEAGUE BASEBALL STADIUM AS PART OF A LARGER DOWNTOWN REVITALIZATION PROJECT. THE CLOSE RELATIONSHIP BETWEEN THE ORGANIZATION AND THE CITY ALLOWS FOR THE ORGANIZATION TO OVERSEE THE USE OF FUNDS.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt124735
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt12708
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRIS STORY
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VACANCIES ON THE BOARD ARE FILLED BY THE CURRENT MEMBERS OF THE CITY OR COUNTY COUNCIL THAT APPOINTED THE BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMENDMENTS TO THE ARTICLES OF INCORPORATION OR THE BYLAWS REQUIRE A MAJORITY VOTE OF BOTH THE CURRENT SPARTANBURG CITY COUNCIL AND SPARTANBURG COUNTY COUNCIL. IN ADDITION, BOARD MEMBERS MAY BE REMOVED ONLY BY A MAJORITY VOTE OF THE CURRENT MEMBERS OF THE CITY OR COUNTY COUNCIL THAT APPOINTED THE BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE BOARD PRESIDENT AND THE CITY'S DIRECTOR OF FINANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ARTICLE VI OF THE BYLAWS REQUIRE THE GOVERNING BODY TO DISCLOSE, IN WRITING, ANY INTEREST IN ANY CONTRACT OR OTHER TRANSACTION PRESENTED FOR AUTHORIZATION, APPROVAL, OR RATIFICATION. IF A CONFLICT EXISTS, SUCH PERSON SHALL NOT VOTE ON, NOR PARTICIPATE IN THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO, SUCH CONTRACT OR TRANSACTION (OTHER THAN TO PRESENT INFORMATION RELATED TO THE IDENTIFICATION OF THE CONFLICT.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION PAID BY RELATED ORGANIZATIONS IN PART VII IS SOLELY FOR WORK PERFORMED FOR THE RELATED ORGANIZATION (THE CITY OF SPARTANBURG) AND IS THEREFORE SET UNDER THE COMPENSATION PRACTICES OF THE RELATED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII
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IRS990/TotalContributionsAmt0353940
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IRS990/TotalFunctionalExpensesGrp/TotalAmt05503371
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DOWNTOWN PARTNERSHIP COMMITTEE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NONPROFIT CORPORATION
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ReturnHeader/Filer/PhoneNum08645962119
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522212837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENE FINNEY CAULEY LLP

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