Saluda Shoals Foundation

Tax-deductible

Columbia, SC501(c)(3)Recreation & SportsEIN 57-1027247

The saluda shoals foundation is a nonprofit 501(c)(3) organization which serves as an advocate for the preservation and sustainability of saluda shoals park through financial support, fostering partnerships, supporting programs and creating community awareness of the park's exceptional outdoor recreational activites, environmental education and cultural opportunities.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 17 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $71K a year · 23% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
45 mo
of spending, in cash
Looks good: 45.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$257K
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 14 voting members
Looks good: 15 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$270K
-28% vs prior year
Spent
$168K
To programs
82%
Net assets
$632K
By yearFY2020–FY2025
Revenue
$270K
FY2025▼ -28%
Revenue by fiscal year
FY2020$262K
FY2021$271K
FY2022$314K
FY2023$377K
FY2024$376K
FY2025$270K
Expenses
$168K
FY2025▼ -43%
Expenses by fiscal year
FY2020$159K
FY2021$226K
FY2022$183K
FY2023$414K
FY2024$297K
FY2025$168K
Net assets
$632K
FY2025▲ +20%
Net assets by fiscal year
FY2020$257K
FY2021$301K
FY2022$380K
FY2023$348K
FY2024$526K
FY2025$632K

From the FY2025 Form 990 (year ending June 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1995.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $138K Management & general 10% · $16K Fundraising 8% · $13K

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

Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Foundation Dir
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Saluda Shoals Foundation executive salaries →

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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

Preserves and sustains Saluda Shoals Park through funding, partnerships, and community awareness.

Provided by the organization

This section is blank until Saluda Shoals Foundation claims this page.

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1 program service account for $138K of program spending, described in the organization's own filed words · FY2024.
01

The Saluda Shoals Foundation is a nonprofit 501(c)(3) organization which serves as an advocate for the preservation and sustainability of Saluda Shoals Park through financial support, fostering partnerships, supporting programs and creating community awareness of the park's exceptional outdoor recreational activities, environmental…

$138Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$10K
Grants paid · 4 grants · $458K · 2020–2024
Irmo Chapin Recreation CommisFY2024$110,932
Irmo Chapin Recreation CommisFY2023$240,861
Irmo Chapin Recreation CommissionFY2022$96,025
Irmo Chapin Recreation CommissionFY2020$10,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$270K
Ln 12
Fees for servicesLn 2g$143K
Gifts and grantsLn 1h$90K
Other incomeLn 4–11$20K
Money outPt IX
$168K
Ln 25
Programscol B$138K
Managementcol C$16K
Fundraisingcol D$13K
Owns and owesPt X
$632K
net assets · Ln 32
Cash and savingsLn 1–2$635K
Total assetsLn 16$888K
LiabilitiesLn 26$257K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$90K
Fees for servicesLn 2g$143K
Investment incomeLn 3$16K
Other incomeLn 4–11$20K
Gains on assetsLn 7$814
Total revenueLn 12$270K
Assets in detailPt X, end of year
CashLn 1$576K
SavingsLn 2$58K
Cash and savings togetherLn 1–2$635K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$254K
Total assetsLn 16$888K
LiabilitiesLn 26$257K
Net assetsLn 32$632K
OperationsPt I, VI
EmployeesI 50
VolunteersI 617
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$470K$635K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$526K$888K
LiabilitiesLn 26$0$257K
Net assetsLn 32$526K$632K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$111K$111K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$4K$2K$2K
Office expensesLn 13$511$511
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$38K$23K$7K$7K
All other expensesLn 24e$15K$4K$7K$4K
Total functional expensesLn 25$168K$138K$16K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $270K$168K$102K$632K 990 PDF
FY2024 $376K$297K$79K$526K 990 PDF
FY2023 $377K$414K−$37K$348K 990 PDF
FY2022 $314K$183K$131K$380K 990 PDF
FY2021 $271K$226K$44K$301K 990 PDF
FY2020 $262K$159K$104K$257K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $270,121 across 10 lines filed
VIII-1f All other contributions, gifts and grants$89,950
VIII-1h Total contributions, gifts and grants$89,950
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $143,376$143,376
VIII-3 Investment incomeExcluded from tax $15,661$15,661
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $814$814
VIII-8 Net income from fundraising events$19,322
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $998$998
VIII-12 Total revenueRelated to mission $145,188 · Excluded from tax $15,661$270,121
Part IX · Statement of functional expenses $167,986 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $110,932$110,932
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionManagement $1,925 · Fundraising $1,925$3,850
IX-13 Office expensesFundraising $511$511
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $23,221 · Management $7,268 · Fundraising $7,268$37,757
IX-24e All other expensesPrograms $4,223 · Management $6,928 · Fundraising $3,785$14,936
IX-25 Total functional expensesPrograms $138,376 · Management $16,121 · Fundraising $13,489$167,986
Part X · Balance sheet $888,432 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $470,373$576,332
X-2 Savings and temporary cash investments$58,361
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $3,316$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $52,300$253,739
X-16 Total assetsStart of year $525,989$888,432
X-25 Other liabilities$256,794
X-26 Total liabilitiesStart of year $0$256,794
X-27 Net assets without donor restrictionsStart of year $525,989$631,638
X-32 Total net assets or fund balancesStart of year $525,989$631,638
X-33 Total liabilities and net assetsStart of year $525,989$888,432
Part XI · Reconciliation of net assets $631,638 net assets at year end
XI-1 Total revenue$270,121
XI-2 Total expenses$167,986
XI-3 Revenue less expenses$102,135
XI-4 Net assets at start of year$525,989
XI-5 Net unrealized gains (losses) on investments$4,325
XI-7 Investment expenses−$811
XI-10 Net assets at end of year$631,638

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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