Upper State Apartment Association INC FY2020 filing

Not tax-deductible

Greenville, SC501(c)(6)Mutual / membership EIN 57-0770091Revenue $362K in FY2020Latest return filed Nov 14, 2025

On file with the IRSupperstate.org33 Villa Road Ste 101, 29615-3037 · Greenville, SCTax-exempt since Aug 1987

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $300 a year.

How does your 990 look to donors? Take the 10-Question Audit

The primary purpose of the organization is the betterment of tenant life in the upstate of south carolina.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
97¢ of each $1 spent went to programs.
$76K 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

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $118K a year · 22% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 12.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
1.0% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$362K
Spent
$336K
To programs
97%
Net assets
$350K
By yearFY2020–FY2024
Revenue
$362K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$362K
FY2021$453K
FY2022$561K
FY2023$594K
FY2024$685K
Expenses
$336K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$336K
FY2021$292K
FY2022$425K
FY2023$483K
FY2024$528K
Net assets
$350K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$350K
FY2021$512K
FY2022$648K
FY2023$759K
FY2024$901K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2020 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 Aug 1987.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $328K Management & general 3% · $9K

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

Something off? Claim to add context

Who runs it and what they're paid

12 people listed on the 990; $76K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$75,712Pt 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
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Joye Davis$94,700$94,700$82,900$73,382$75,712

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Upper State Apartment Association INC 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 15aNo

Programs and updates

Improves tenant life and living conditions in Upstate South Carolina.

Questions for Upper State Apartment Association INC

Tap to ask. Upper State Apartment Association INC sees how many people are interested.

Your first name shows with your question. Upper State Apartment Association INC answers here, for everyone.

1 program · $328K · in their own filed words · FY2020
01

Betterment of tenant life in upstate SC is accomplished by holding classes, seminars, and increasing public awareness by having a trade show and golf tournament. There are also monthly meetings covering various topics for the members, including customer issues and landlord tenant laws.

$328Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$362K
Ln 12
Fees for servicesLn 2g$345K
Other incomeLn 4–11$13K
Investment incomeLn 3$4K
Money outPt IX
$336K
Ln 25
Programscol B$328K
Managementcol C$9K
Owns and owesPt X
$350K
net assets · Ln 32
Cash and savingsLn 1–2$352K
Total assetsLn 16$354K
LiabilitiesLn 26$3K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$345K
Investment incomeLn 3$4K
Other incomeLn 4–11$13K
Total revenueLn 12$362K
Assets in detailPt X, end of year
CashLn 1$220K
SavingsLn 2$132K
Cash and savings togetherLn 1–2$352K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$354K
LiabilitiesLn 26$3K
Net assetsLn 32$350K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$327K$352K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$328K$354K
LiabilitiesLn 26$3K$3K
Net assetsLn 32$325K$350K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$76K$76K
Other salaries and wagesLn 7$70K$70K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$12K$12K
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$2K$2K$232
Office expensesLn 13$6K$6K$620
OccupancyLn 16$45K$45K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$33K$33K
Depreciation, depletion and amortizationLn 22$160$160
InsuranceLn 23$510$510
Other expenses (24a–d)Ln 24$76K$76K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$336K$328K$9K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 14, 2025 $685K$528K$157K$901K 990 PDF
FY2023Filed with the IRS Apr 29, 2025 $594K$483K$111K$759K 990 PDF
FY2022Filed with the IRS Nov 22, 2023 $561K$425K$136K$648K 990 PDF
FY2021Filed with the IRS May 12, 2022 $453K$292K$161K$512K 990 PDF
FY2020 ViewingFiled with the IRS May 14, 2021 $362K$336K$25K$350K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $361,513 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $394,111$344,732
I-10 Investment incomePrior year $2,308$3,793
I-11 Other revenuePrior year $36,693$12,988
I-12 Total revenuePrior year $433,112$361,513
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $136,805$158,900
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $181,267$177,492
I-18 Total expensesPrior year $318,072$336,392
I-19 Revenue less expensesPrior year $115,040$25,121
Part VI · Governance 11 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $361,513 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $344,732$344,732
VIII-3 Investment incomeExcluded from tax $3,793$3,793
VIII-8 Net income from fundraising eventsExcluded from tax $12,988$12,988
VIII-12 Total revenueRelated to mission $344,732 · Excluded from tax $16,781$361,513
Part IX · Statement of functional expenses $336,392 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $75,712$75,712
IX-7 Other salaries and wagesPrograms $69,911$69,911
IX-9 Other employee benefitsPrograms $1,506$1,506
IX-10 Payroll taxesPrograms $11,771$11,771
IX-11c Accounting feesManagement $7,255$7,255
IX-12 Advertising and promotionPrograms $2,091 · Management $232$2,323
IX-13 Office expensesPrograms $5,582 · Management $620$6,202
IX-16 OccupancyPrograms $44,699$44,699
IX-17 TravelPrograms $3,700$3,700
IX-19 Conferences, conventions and meetingsPrograms $33,254$33,254
IX-22 Depreciation, depletion and amortizationPrograms $160$160
IX-23 InsuranceManagement $510$510
IX-24 Other expenses (24a–d)Programs $76,183$76,183
IX-24e All other expensesPrograms $3,206$3,206
IX-25 Total functional expensesPrograms $327,775 · Management $8,617 · Fundraising $0$336,392
Part X · Balance sheet $353,791 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $248,217$220,109
X-2 Savings and temporary cash investmentsStart of year $78,374$132,167
X-10c Land, buildings and equipment, netStart of year $1,675$1,515
X-16 Total assetsStart of year $328,266$353,791
X-25 Other liabilitiesStart of year $3,067$3,471
X-26 Total liabilitiesStart of year $3,067$3,471
X-27 Net assets without donor restrictionsStart of year $325,199$350,320
X-32 Total net assets or fund balancesStart of year $325,199$350,320
X-33 Total liabilities and net assetsStart of year $328,266$353,791
Part XI · Reconciliation of net assets $350,320 net assets at year end
XI-1 Total revenue$361,513
XI-2 Total expenses$336,392
XI-3 Revenue less expenses$25,121
XI-4 Net assets at start of year$325,199
XI-10 Net assets at end of year$350,320

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.