Pendleton Historic Foundation FY2022 filing

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Preservation and restoration of Historic properties in Pendleton, SC and the interpretation of the diverse history and cultural heritage of the area. Focus on educational programs for students and visitors of all ages and assistance to the community

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 57-0507315) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $84K a year · 35% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
75% of spending went to programs.
Pt IX · Ln 25 · col B
1.0 mo
of spending, in cash
Plus $603K in investments, Pt X · Ln 11–13
1.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $10K
4 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.3% of total assets
Liabilities are 0.3% of assets.
Pt X · Ln 26
Independent board members
18
of 18 voting members
18 of 18 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$119K
-22% vs prior year
Spent
$115K
To programs
75%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$119K
FY2022▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2020$102K
FY2021$153K
FY2022$119K
FY2023$506K
FY2024$316K
Expenses
$115K
FY2022▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$98K
FY2021$96K
FY2022$115K
FY2023$280K
FY2024$187K
Net assets
$1.3M
FY2022▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.2M
FY2022$1.3M
FY2023$1.5M
FY2024$1.6M

From the FY2022 Form 990 · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1964.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $86K Management & general 25% · $29K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Pendleton Historic Foundation executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Preserves and restores historic sites, sharing local history and culture through educational programs.

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3 programs · $86K · in their own filed words · FY2022
01

The Foundation has restored and preserved 2 of the largest Upcounty SC early 19th century plantation houses and outbuildings and surrounding acreage. These properties are operated as historic house museums interpreted and exhibited as they were in the early 19th century, primarily for the education and enjoyment of all ages.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 57-0507315) · Dispute this line
$81Kprogram expense
02

Educational programs specifically designed for 3rd through 8th grade school students that meet the school curricula for SC history that is taught in these grades. There were also educational programs for High School students.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 57-0507315) · Dispute this line
$3Kprogram expense
03

Organization will restore an additional historic building.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 57-0507315) · Dispute this line
$2Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 4 funders$10K
See all 4 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$119K
Ln 12
Gifts and grantsLn 1h$42K
Investment incomeLn 3$38K
Fees for servicesLn 2g$26K
Money outPt IX
$115K
Ln 25
Programscol B$86K
Managementcol C$29K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$9K
Total assetsLn 16$1.3M
LiabilitiesLn 26$3K
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$42K
Government grantsLn 1e$9K
Fundraising eventsLn 1c$6K
Fees for servicesLn 2g$26K
Investment incomeLn 3$38K
Other incomeLn 4–11$13K
Total revenueLn 12$119K
Assets in detailPt X, end of year
CashLn 1$9K
Cash and savings togetherLn 1–2$9K
Inventories for sale or useLn 8$4K
Land, buildings, equipmentLn 10c$672K
InvestmentsLn 11–13$603K
Total assetsLn 16$1.3M
LiabilitiesLn 26$3K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
EndowmentSch D · Pt V
LineFY21FY20FY18
End of yearLn 1g$182K$156K$171K
SpentLn 1d–1f$2K$3K$2K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$16K$9K
InvestmentsLn 11–13$1.0M$603K
Land, buildings, equipmentLn 10c$185K$672K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$8K$3K
Net assetsLn 32$1.2M$1.3M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$23K$23K
Payroll taxesLn 10$1K$1K
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$37$37
Office expensesLn 13$4K$4K
OccupancyLn 16$43K$43K
TravelLn 17$100$100
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$10K$10K
All other expensesLn 24e$97$97
Total functional expensesLn 25$115K$86K$29K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 13, 2025 $316K$187K$129K$1.6M 990 PDF
FY2023Filed with the IRS Dec 5, 2024 $506K$280K$225K$1.5M 990 PDF
FY2022 ViewingFiled with the IRS Nov 15, 2023 $119K$115K$4K$1.3M 990 PDF
FY2021Filed with the IRS May 11, 2022 $153K$96K$57K$1.2M 990 PDF
FY2020Filed with the IRS May 13, 2021 $102K$98K$4K$1.3M 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $118,963 revenue, 12 lines filed
I-8 Contributions and grants$42,159
I-9 Program service revenue$26,337
I-10 Investment income$37,631
I-11 Other revenue$12,836
I-12 Total revenue$118,963
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$24,096
I-16a Professional fundraising fees$0
I-17 Other expenses$91,109
I-18 Total expenses$115,205
I-19 Revenue less expenses$3,758
Part VI · Governance 18 of 18 board members independent, no flags
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $118,963 across 10 lines filed
Lines not itemized here account for $1,409 of total revenue; see the IRS return.
VIII-1b Membership dues$5,000
VIII-1c Fundraising events$6,055
VIII-1e Government grants$8,638
VIII-1f All other contributions, gifts and grants$22,466
VIII-1h Total contributions, gifts and grants$42,159
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $26,337$26,337
VIII-3 Investment incomeRelated to mission $37,631$37,631
VIII-6 Net rental income or lossRelated to mission $12,600$12,600
VIII-8 Net income from fundraising eventsExcluded from tax −$1,173−$1,173
VIII-12 Total revenueRelated to mission $77,977 · Unrelated business $0 · Excluded from tax −$1,173$118,963
Part IX · Statement of functional expenses $115,205 across 12 lines filed
IX-7 Other salaries and wagesManagement $22,724$22,724
IX-10 Payroll taxesManagement $1,372$1,372
IX-11c Accounting feesManagement $1,125$1,125
IX-12 Advertising and promotionPrograms $37$37
IX-13 Office expensesManagement $4,007$4,007
IX-16 OccupancyPrograms $42,955$42,955
IX-17 TravelPrograms $100$100
IX-19 Conferences, conventions and meetingsPrograms $1,422$1,422
IX-22 Depreciation, depletion and amortizationPrograms $5,017$5,017
IX-23 InsurancePrograms $25,999$25,999
IX-24 Other expenses (24a–d)Programs $10,350$10,350
IX-24e All other expensesPrograms $97$97
IX-25 Total functional expensesPrograms $85,977 · Management $29,228 · Fundraising $0$115,205
Part X · Balance sheet $1,288,678 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $15,982$9,421
X-8 Inventories for sale or useStart of year $4,237$4,253
X-10c Land, buildings and equipment, netStart of year $184,547$671,553
X-12 Other securitiesStart of year $801,830$407,270
X-13 Program-related investmentsStart of year $234,617$196,181
X-16 Total assetsStart of year $1,241,213$1,288,678
X-25 Other liabilitiesStart of year $1,942$3,480
X-26 Total liabilitiesStart of year $7,926$3,480
X-31 Retained earnings or endowmentStart of year $1,233,287$1,285,198
X-32 Total net assets or fund balancesStart of year $1,233,287$1,285,198
X-33 Total liabilities and net assetsStart of year $1,241,213$1,288,678
Part XI · Reconciliation of net assets $1,285,198 net assets at year end
XI-1 Total revenue$118,963
XI-2 Total expenses$115,205
XI-3 Revenue less expenses$3,758
XI-4 Net assets at start of year$1,233,287
XI-5 Net unrealized gains (losses) on investments$48,153
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,285,198

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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