Civic Intelligence

Benjamin E Mays Family Resource Center

EIN 88-3086835 • 501(c)3 • Pacolet, SC

Pub. 78 Eligible990-N Coverage

Profile

To provide resources and learning for pacolet and surrounding communities, so that all may reach their full potential in education, vocation, economic mobility and health.

PO Box 143Pacolet, SC 29372

benmaysfamilycenter.org

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

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

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

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

Net Margin

4th percentile

-84%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Assets

Down

$2,386,195

Down $144,306 (-5.7%) from 2023

Liabilities

Up

$2,454

Up $2,454 from 2023

Net Assets

Down

$2,383,741

Down $146,760 (-5.8%) from 2023

Revenue

Down

$175,374

Down $2,412,594 (-93%) from 2023

Expenses

Up

$322,134

Up $259,692 (+416%) from 2023

Net Income

Down

-$146,760

Down $2,672,286 (-106%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2023: $2,530,501Liabilities 2023: $0Net Assets 2023: $2,530,5012023Assets 2024: $2,386,195Liabilities 2024: $2,454Net Assets 2024: $2,383,7412024

Highlighted filing

2024

Assets$2,386,195
Liabilities$2,454
Net Assets$2,383,741

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2023: $2,587,968Expenses 2023: $62,442Net Income 2023: $2,525,5262023Revenue 2024: $175,374Expenses 2024: $322,134Net Income 2024: -$146,7602024

Highlighted filing

2024

Revenue$175,374
Expenses$322,134
Net Income-$146,760

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$175,374
Mission and Program Overview

Mission

To provide resources and learning for pacolet and surrounding communities, so that all may reach their full potential in education, vocation, economic mobility and health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,176,021$2,207,727▲ $31,706
Cash and Non-Interest-Bearing Accounts$349,461$172,521▼ $176,940
Savings and Temporary Cash Investments$5,019$5,947▲ $928
Total Assets$2,530,501$2,386,195▼ $144,306
Liabilities
Accounts Payable and Accrued Expenses-$2,454-
Total Liabilities$0$2,454▲ $2,454
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,176,021$2,153,927▼ $22,094
Net Assets Without Donor Restrictions$354,480$229,814▼ $124,666
Total Net Assets Fund Balance$2,530,501$2,383,741▼ $146,760
Total Liabilities and Net Assets / Fund Balance$2,530,501$2,386,195▼ $144,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,858,271$51,729$1,910,000
Land$270,000-$270,000
Other Land Buildings$79,456$670$80,126
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jerry RiceExecutive DiFT$66,500$3,066$69,566

Board Members and Trustees

NameTitle
Reed BrownChair
Leverne McbethVice Chair
Alicia MossDirector
Clarence BattsDirector
Cynthia LoundsDirector
Dr Jim RayDirector
Eric SnappDirector
John VerreaultDirector
Patrick KayDirector
Paul LilesDirector
Rev Brian HumphriesDirector
Steven MimsDirector
Allison BerrySecretary
Samantha BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$173,892
Program Service Revenue
$0
Investment Income
$162
Other Revenue
$1,320
All Other Contributions
$173,892
Change in Net Assets
$-146,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,461
Salaries, Compensation, and Employee Benefits$99,673
Total Fundraising Expense$17,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,200$9,975$3,325$66,500
Occupancy$40,422$25,820-$66,242
Depreciation Depletion$47,107$1,313-$48,420
Insurance$18,091$12,060-$30,151
Other Salaries and Wages$21,062$322$1,116$22,500
Advertising$7,614$2,023$8,759$18,396
Office Expenses$7,357$1,518$270$9,145
Payroll Taxes$5,447$1,021$341$6,809
Other Employee Benefits$3,091$580$193$3,864
Fees for Services Accounting-$3,312-$3,312
Fees for Services Other$2,870--$2,870
Travel-$1,329-$1,329
Fees for Services Legal-$1,010-$1,010
Other Expenses$50$175$3,633$50
Interest-$49-$49
Total Functional Expenses$243,990$60,507$17,637$322,134
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
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board treasurer reviews and signs the form 990 after all board members have examined.

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

The governance chair ensures each board member completes an annual attestation regarding conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The board determines compensation for the executive director based on an analysis of wages paid by other similar non-profit organizations and the organaizaton's financial condition.

Form 990, Page 6, Part VI, Line 19

Form 990 and the organization's governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Benjamin E Mays Family Resource Ctr
EIN
88-3086835
Phone
8645822813
Address
PO BOX 143, PACOLET, SC 29372

Signing Officer

Name
Samantha Brown
Title
Treasurer
Phone
8642531971
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Brown
Formed
2022
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
204

Preparer

Firm
Elliott & Painter Llp
Address
390 E HENRY ST STE 203, SPARTANBURG, SC 29302
Preparer
Tammy M Grice CPA
Phone
8645831476
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

During 2024 the center hosted 2 job/resource fairs and attended several other community and fair events to share about our services. We partnered with regenesis health care's mobile unit to bring health care to the center 6 times during the year. We held 2 meetings with local pastors. We held 3 mental health forums for the community to attend. We held a community easter egg hunt. We hosted 4 kids club basketball games. The town of pacolet used the facility to hold several community meetings. The wic mobile unit provided services at the center 3 times during the year. We hosted an oral health training for community health workers. We sponsored several medicare awareness and sign-up opportunities. The center was used by several community churches for a community vbs. We opened a hair salon for the community. We opened a senior fitness center. We held a grand opening event that was attended by over 400 people from the community. We became a distribution point for foodshare. We partnered with helping hands for hurting people to distribute food 20 times during the year. We provided food distributions for thanksgiving and christmas, providing food to more than 200 families. After hurricane helene we served more than 4000 meals to the community from the center.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 2024 THE CENTER HOSTED 2 JOB/RESOURCE FAIRS AND ATTENDED SEVERAL OTHER COMMUNITY AND FAIR EVENTS TO SHARE ABOUT OUR SERVICES. WE PARTNERED WITH REGENESIS HEALTH CARE'S MOBILE UNIT TO BRING HEALTH CARE TO THE CENTER 6 TIMES DURING THE YEAR. WE HELD 2 MEETINGS WITH LOCAL PASTORS. WE HELD 3 MENTAL HEALTH FORUMS FOR THE COMMUNITY TO ATTEND. WE HELD A COMMUNITY EASTER EGG HUNT. WE HOSTED 4 KIDS CLUB BASKETBALL GAMES. THE TOWN OF PACOLET USED THE FACILITY TO HOLD SEVERAL COMMUNITY MEETINGS. THE WIC MOBILE UNIT PROVIDED SERVICES AT THE CENTER 3 TIMES DURING THE YEAR. WE HOSTED AN ORAL HEALTH TRAINING FOR COMMUNITY HEALTH WORKERS. WE SPONSORED SEVERAL MEDICARE AWARENESS AND SIGN-UP OPPORTUNITIES. THE CENTER WAS USED BY SEVERAL COMMUNITY CHURCHES FOR A COMMUNITY VBS. WE OPENED A HAIR SALON FOR THE COMMUNITY. WE OPENED A SENIOR FITNESS CENTER. WE HELD A GRAND OPENING EVENT THAT WAS ATTENDED BY OVER 400 PEOPLE FROM THE COMMUNITY. WE BECAME A DISTRIBUTION POINT FOR FOODSHARE. WE PARTNERED WITH HELPING HANDS FOR HURTING PEOPLE TO DISTRIBUTE FOOD 20 TIMES DURING THE YEAR. WE PROVIDED FOOD DISTRIBUTIONS FOR THANKSGIVING AND CHRISTMAS, PROVIDING FOOD TO MORE THAN 200 FAMILIES. AFTER HURRICANE HELENE WE SERVED MORE THAN 4000 MEALS TO THE COMMUNITY FROM THE CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD TREASURER REVIEWS AND SIGNS THE FORM 990 AFTER ALL BOARD MEMBERS HAVE EXAMINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNANCE CHAIR ENSURES EACH BOARD MEMBER COMPLETES AN ANNUAL ATTESTATION REGARDING CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES COMPENSATION FOR THE EXECUTIVE DIRECTOR BASED ON AN ANALYSIS OF WAGES PAID BY OTHER SIMILAR NON-PROFIT ORGANIZATIONS AND THE ORGANAIZATON'S FINANCIAL CONDITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 AND THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt040 OAK CREEK CT
IRS990/USAddress/CityNm0SPARTANBURG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMANTHA BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08642531971
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BENJAMIN E MAYS FAMILY RESOURCE CTR
ReturnHeader/Filer/BusinessNameControlTxt0BENJ
ReturnHeader/Filer/EIN0883086835
ReturnHeader/Filer/PhoneNum08645822813
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 143
ReturnHeader/Filer/USAddress/CityNm0PACOLET

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