Pendleton Historic Foundation FY2023 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, FY2023. 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.
81¢ of each $1 spent went to programs.
$37K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
81%
of spending
81% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$37K
to officers and key staff · 13% of spending
Pay to officers and key staff is 13% of spending.
Part VII, Section A
7.0 mo
of spending, in cash
Plus $708K in investments, Pt X · Ln 11–13
7.0 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
$32K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
20
of 20 voting members
20 of 20 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$506K
+325% vs prior year
Spent
$280K
To programs
81%
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$506K
FY2023▲ +325%
Tap a bar for its year
Revenue by fiscal year
FY2020$102K
FY2021$153K
FY2022$119K
FY2023$506K
FY2024$316K
Expenses
$280K
FY2023▲ +143%
Tap a bar for its year
Expenses by fiscal year
FY2020$98K
FY2021$96K
FY2022$115K
FY2023$280K
FY2024$187K
Net assets
$1.5M
FY2023▲ +18%
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 FY2023 Form 990 · see the original

You’re viewing the FY2023 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

81 cents of each dollar spent went to programs.

Program services 81% · $228K Management & general 17% · $48K Fundraising 1% · $4K

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

20 people listed on the 990; $37K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$37,440Pt 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
$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 · $228K · in their own filed words · FY2023
01

Organization is restoring an additional historic building.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 57-0507315) · Dispute this line
$210Kprogram expense
02

The Foundation has restored and preserved 3 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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 57-0507315) · Dispute this line
$16Kprogram expense
03

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, FY2023. 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$506K
Ln 12
Gifts and grantsLn 1h$430K
Investment incomeLn 3$42K
Fees for servicesLn 2g$22K
Money outPt IX
$280K
Ln 25
Programscol B$228K
Managementcol C$48K
Fundraisingcol D$4K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$163K
Total assetsLn 16$1.5M
LiabilitiesLn 26$32K
PeoplePt VI, VII
20
listed · VII A
PaidVII A1
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$430K
Government grantsLn 1e$288K
Fundraising eventsLn 1c$7K
Fees for servicesLn 2g$22K
Investment incomeLn 3$42K
Other incomeLn 4–11$12K
Total revenueLn 12$506K
Assets in detailPt X, end of year
CashLn 1$163K
Cash and savings togetherLn 1–2$163K
Inventories for sale or useLn 8$4K
Land, buildings, equipmentLn 10c$672K
InvestmentsLn 11–13$708K
Total assetsLn 16$1.5M
LiabilitiesLn 26$32K
Net assetsLn 32$1.5M
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
LineFY23FY22FY21FY20
End of yearLn 1g$216K$182K$182K$156K
SpentLn 1d–1f$12K$2K$3K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$9K$163K
InvestmentsLn 11–13$603K$708K
Land, buildings, equipmentLn 10c$672K$672K
Total assetsLn 16$1.3M$1.5M
LiabilitiesLn 26$3K$32K
Net assetsLn 32$1.3M$1.5M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$37K$37K
Payroll taxesLn 10$3K$3K
Accounting feesLn 11c$700$700
Other fees for servicesLn 11g$11K$11K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$4K$4K
OccupancyLn 16$16K$16K
Conferences, conventions and meetingsLn 19$29$29
Payments to affiliatesLn 21$157K$157K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$24K$23K$1K
Other expenses (24a–d)Ln 24$12K$12K$244
All other expensesLn 24e$8K$3K$4K
Total functional expensesLn 25$280K$228K$48K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 13, 2025 $316K$187K$129K$1.6M 990 PDF
FY2023 ViewingFiled with the IRS Dec 5, 2024 $506K$280K$225K$1.5M 990 PDF
FY2022Filed 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 FY2023 990
Part I · Summary $505,702 revenue, 12 lines filed
I-8 Contributions and grants$430,174
I-9 Program service revenue$21,692
I-10 Investment income$42,115
I-11 Other revenue$11,721
I-12 Total revenue$505,702
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$40,155
I-16a Professional fundraising fees$0
I-17 Other expenses$240,101
I-18 Total expenses$280,256
I-19 Revenue less expenses$225,446
Part VI · Governance 20 of 20 board members independent, no flags
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
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 $505,702 across 9 lines filed
Lines not itemized here account for $721 of total revenue; see the IRS return.
VIII-1b Membership dues$2,125
VIII-1c Fundraising events$6,713
VIII-1e Government grants$287,962
VIII-1f All other contributions, gifts and grants$133,374
VIII-1h Total contributions, gifts and grants$430,174
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $21,692$21,692
VIII-3 Investment incomeRelated to mission $42,115$42,115
VIII-6 Net rental income or lossRelated to mission $11,000$11,000
VIII-12 Total revenueRelated to mission $75,528 · Unrelated business $0 · Excluded from tax $0$505,702
Part IX · Statement of functional expenses $280,256 across 13 lines filed
IX-7 Other salaries and wagesManagement $37,440$37,440
IX-10 Payroll taxesManagement $2,715$2,715
IX-11c Accounting feesManagement $700$700
IX-11g Other fees for servicesPrograms $11,011$11,011
IX-12 Advertising and promotionManagement $1,724$1,724
IX-13 Office expensesManagement $4,381$4,381
IX-16 OccupancyPrograms $16,447$16,447
IX-19 Conferences, conventions and meetingsManagement $29$29
IX-21 Payments to affiliatesPrograms $156,649$156,649
IX-22 Depreciation, depletion and amortizationPrograms $5,612$5,612
IX-23 InsurancePrograms $22,643 · Management $1,038$23,681
IX-24 Other expenses (24a–d)Programs $12,088 · Management $244$12,332
IX-24e All other expensesPrograms $3,334 · Fundraising $4,201$7,535
IX-25 Total functional expensesPrograms $227,784 · Management $48,271 · Fundraising $4,201$280,256
Part X · Balance sheet $1,546,718 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $9,421$162,677
X-8 Inventories for sale or useStart of year $4,253$4,237
X-10c Land, buildings and equipment, netStart of year $671,553$671,553
X-12 Other securitiesStart of year $407,270$492,179
X-13 Program-related investmentsStart of year $196,181$216,072
X-16 Total assetsStart of year $1,288,678$1,546,718
X-17 Accounts payable and accrued expenses$950
X-25 Other liabilitiesStart of year $3,480$31,467
X-26 Total liabilitiesStart of year $3,480$32,417
X-31 Retained earnings or endowmentStart of year $1,285,198$1,514,301
X-32 Total net assets or fund balancesStart of year $1,285,198$1,514,301
X-33 Total liabilities and net assetsStart of year $1,288,678$1,546,718
Part XI · Reconciliation of net assets $1,514,301 net assets at year end
XI-1 Total revenue$505,702
XI-2 Total expenses$280,256
XI-3 Revenue less expenses$225,446
XI-4 Net assets at start of year$1,285,198
XI-8 Prior period adjustments$3,657
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,514,301

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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