Civic Intelligence

Spartanburg Recreational Facilities

EIN 94-3458625 • 501(c)3 • Spartanburg, SC

Profile

To assist the city of spartanburg by acquiring, selling, donating, contributing, owning, operating, leasing, or managing, itself or by and through it's subsidiaries and affiliates,recreational facilities in the city for the use and benefit of the city and it's citizens, and to otherwise take such action as may assist the city as permitted by applicable law.

295 E Main StSpartanburg, SC 29306
Siviq Scores

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

Liabilities / Assets

94th percentile

1.00x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

21.95x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

5th percentile

-56%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$191,648

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 24.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

16th percentile

-6.3%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-1.2%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$16,948,578

Down $1,139,208 (-6.3%) from 2023

Liabilities

Down

$16,995,427

Down $705,665 (-4.0%) from 2023

Net Assets

Down

-$46,849

Down $433,543 (-112%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin5th percentile

Revenue

Down

$774,388

Down $9,078 (-1.2%) from 2023

Expenses

Up

$1,207,931

Up $7,101 (+0.6%) from 2023

Net Income

Down

-$433,543

Down $16,179 (-3.9%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$30M$20M$10M$0-$10MAssets 2020: $23,717,849Liabilities 2020: $22,109,494Net Assets 2020: $1,608,3552020Assets 2021: $20,315,631Liabilities 2021: $19,138,537Net Assets 2021: $1,177,0942021Assets 2022: $19,183,284Liabilities 2022: $18,379,226Net Assets 2022: $804,0582022Assets 2023: $18,087,786Liabilities 2023: $17,701,092Net Assets 2023: $386,6942023Assets 2024: $16,948,578Liabilities 2024: $16,995,427Net Assets 2024: -$46,8492024

Highlighted filing

2024

Assets$16,948,578
Liabilities$16,995,427
Net Assets-$46,849
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $2,645,138Expenses 2020: $1,036,783Net Income 2020: $1,608,3552020Revenue 2021: $801,013Expenses 2021: $1,232,274Net Income 2021: -$431,2612021Revenue 2022: $792,339Expenses 2022: $1,165,375Net Income 2022: -$373,0362022Revenue 2023: $783,466Expenses 2023: $1,200,830Net Income 2023: -$417,3642023Revenue 2024: $774,388Expenses 2024: $1,207,931Net Income 2024: -$433,5432024

Highlighted filing

2024

Revenue$774,388
Expenses$1,207,931
Net Income-$433,543
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,948,578
Liabilities
$16,995,427
Net assets
-$46,849
Revenue
$774,388
Expenses
$1,207,931
Net income
-$433,543
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.9$17.0$0.05$0.77$1.21$0.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$17.7$0.39$0.78$1.20$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$18.4$0.80$0.79$1.17$0.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$19.1$1.18$0.80$1.23$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.7$22.1$1.61$2.65$1.04$1.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 30, 2025
Return Version
2023v6.0
Gross Receipts
$774,388
Mission and Program Overview

Mission

To assist the city of spartanburg with recreational facilities in the city for the use and benefit of the city and its citizens, and to otherwise take such action as may assist the city as permitted by applicable law.

The organization exists primarily to assist the city of spartanburg by acquiring, donating, contributing, owning, operating, leasing or managing recreational facilities in the city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,864,426$14,532,620▼ $331,806
Cash and Non-Interest-Bearing Accounts$623,528$567,420▼ $56,108
Prepaid Expenses and Deferred Charges$27,647$27,647→ $0
Rtn Earn Endowment Incm Other Fnds$386,694$-46,849▼ $433,543
Total Assets$18,087,786$16,948,578▼ $1,139,208
Other Assets Total$2,572,185$1,820,891▼ $751,294
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,000,000$15,000,000→ $0
Deferred Revenue$2,487,706$1,741,394▼ $746,312
Accounts Payable and Accrued Expenses$213,386$254,033▲ $40,647
Total Liabilities$17,701,092$16,995,427▼ $705,665
Net Assets / Fund Balance
Total Net Assets Fund Balance$386,694$-46,849▼ $433,543
Total Liabilities and Net Assets / Fund Balance$18,087,786$16,948,578▼ $1,139,208

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,949,675$1,322,573$13,272,248
Land$2,582,945-$2,582,945
Other Assets Org$1,820,891--
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleOtherTotal
Mitch KennedyVice Preside$145,758$145,758
Dennis LockeSecretary/tr$141,205$141,205

Board Members and Trustees

NameTitle
Chris StoryPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$774,388
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-433,543

Audited Revenue Reconciliation

Revenue per Audited Statements
$774,388
Total Revenue per Audited Statements
$774,388
Total Revenue per Form 990
$774,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,207,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$626,668--$626,668
Depreciation Depletion$331,806--$331,806
Interest$183,810--$183,810
Insurance$27,647--$27,647
Fees for Services Other$25,000--$25,000
Fees for Services Accounting-$13,000-$13,000
Total Functional Expenses$1,194,931$13,000$0$1,207,931

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,207,931
Total Expenses per Audited Statements$1,207,931
Total Expenses per Form 990$1,207,931
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
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
No
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

“In the event of a vacancy, the city council shall appoint a new member to the board of directors to fill the vacancy unless the bylaws provide otherwise. City council also has the power to remove board members.”

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

“The articles of incorporation prohibit changes to the articles of incorporation or the bylaws without the approval of the city council of the city of spartanburg.”

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

“Management of the city meets on a weekly basis and will discuss issues that arise, if applicable, related to the organization.”

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

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

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

“The form 990 is reviewed by the treasurer prior to filing. A copy of the form 990 can be made available upon request to other board members after filing.”

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

“The organization does not have a separate conflict of interest policy but officers of the board are city employees and are covered under the conflict of interest policy for the city which requires city employees to avoid any action which might result in giving preferential treatment to any organization or person, losing his/her independence of impartiality of action, or affecting adversely the confidence of the public in the integrity of the city.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available to the public upon request.”

Form 990, Part VII

“Compensation reported as paid by a related organization is solely for work performed for the related organization and is therefore set under the compensation policies of the related organization.”

Filing and Contact Details

Filer

Filer Name
Spartanburg Recreational Facilities
EIN
94-3458625
Phone
8645962059
Address
295 E MAIN ST, SPARTANBURG, SC 29306

Signing Officer

Name
Dennis Locke
Title
Secretary/treasurer
Phone
8645962119
Signed
2025-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Story
Formed
2008
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Greene Finney Cauley Llp
Address
908 N MAIN ST, ANDERSON, SC 29621
Preparer
Christopher S Cauley
Phone
8642258713
Raw XML Appendix385 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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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt010200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRIS STORY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0191648
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN THE EVENT OF A VACANCY, THE CITY COUNCIL SHALL APPOINT A NEW MEMBER TO THE BOARD OF DIRECTORS TO FILL THE VACANCY UNLESS THE BYLAWS PROVIDE OTHERWISE. CITY COUNCIL ALSO HAS THE POWER TO REMOVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ARTICLES OF INCORPORATION PROHIBIT CHANGES TO THE ARTICLES OF INCORPORATION OR THE BYLAWS WITHOUT THE APPROVAL OF THE CITY COUNCIL OF THE CITY OF SPARTANBURG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT OF THE CITY MEETS ON A WEEKLY BASIS AND WILL DISCUSS ISSUES THAT ARISE, IF APPLICABLE, RELATED TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING. A COPY OF THE FORM 990 CAN BE MADE AVAILABLE UPON REQUEST TO OTHER BOARD MEMBERS AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT HAVE A SEPARATE CONFLICT OF INTEREST POLICY BUT OFFICERS OF THE BOARD ARE CITY EMPLOYEES AND ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY FOR THE CITY WHICH REQUIRES CITY EMPLOYEES TO AVOID ANY ACTION WHICH MIGHT RESULT IN GIVING PREFERENTIAL TREATMENT TO ANY ORGANIZATION OR PERSON, LOSING HIS/HER INDEPENDENCE OF IMPARTIALITY OF ACTION, OR AFFECTING ADVERSELY THE CONFIDENCE OF THE PUBLIC IN THE INTEGRITY OF THE CITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION REPORTED AS PAID BY A RELATED ORGANIZATION IS SOLELY FOR WORK PERFORMED FOR THE RELATED ORGANIZATION AND IS THEREFORE SET UNDER THE COMPENSATION POLICIES 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 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CITY OF SPARTANBURG
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GOVT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPARTANBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0746312
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1626668
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AUDITED FINANCIAL STMTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1AUDITED FINANCIAL STMTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CITY OF SPARTANBURG
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CITY OF SPARTANBURG
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
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IRS990ScheduleR/TransferToOtherOrgInd0false
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt018087786
IRS990/TotalAssetsEOYAmt016948578
IRS990/TotalAssetsGrp/BOYAmt018087786
IRS990/TotalAssetsGrp/EOYAmt016948578
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01194931
IRS990/TotalFunctionalExpensesGrp/TotalAmt01207931
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017701092
IRS990/TotalLiabilitiesEOYAmt016995427
IRS990/TotalLiabilitiesGrp/BOYAmt017701092
IRS990/TotalLiabilitiesGrp/EOYAmt016995427
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0386694
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-46849
IRS990/TotalOtherCompensationAmt054397
IRS990/TotalProgramServiceExpensesAmt01194931
IRS990/TotalProgramServiceRevenueAmt0774388
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0774388
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0774388
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt018087786
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016948578
IRS990/TotReportableCompRltdOrgAmt0424214
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0295 EAST MAIN ST
IRS990/USAddress/CityNm0SPARTANBURG
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029306
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS LOCKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08645962119
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPARTANBURG RECREATIONAL FACILITIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0SPAR
ReturnHeader/Filer/EIN0943458625
ReturnHeader/Filer/PhoneNum08645962059
ReturnHeader/Filer/USAddress/AddressLine1Txt0295 E MAIN ST
ReturnHeader/Filer/USAddress/CityNm0SPARTANBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029306
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522212837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENE FINNEY CAULEY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0908 N MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANDERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029621
ReturnHeader/PreparerPersonGrp/PhoneNum08642258713
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER S CAULEY
ReturnHeader/ReturnTs02026-01-02T09:37:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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