Pernell Community Center

IRS exemption revoked

Dillon, SC501(c)(3)Youth DevelopmentEIN 85-1823045

100¢ of each $1 spent went to programs.
$70K paid to officers and key staff.
Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 98% of spending
Top officer’s pay higher than 73% of similar orgs
Concern: pay to officers and key staff is 98% of spending; over 30%.
Pt VII · Sec A
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 1 voting members
Concern: none of 1 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$77K
Spent
$71K
To programs
100%
Net assets
$6K

From the FY2022 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Oct 2020.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $71K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

2 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation
$35,000Pt VII · Sec A
$35,000Pt VII · Sec A

Tresa Pernell’s $35K as Owner is at the 73rd percentile of top reported officer pay among 112 <$100K youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Pernell Community Center 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 15aYes

Programs and updates

Pernell Community Center is a youth development nonprofit based in Dillon, SC.

Provided by the organization

This section is blank until Pernell Community Center claims this page.

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3 program services account for $67K of program spending, described in the organization's own filed words · FY2022.
01

Payroll and taxes

$55Kprogram expense
02

Scholarship

$10Kprogram expense
03

Event book bags

$2Kprogram expense

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By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$77K
Ln 12
Gifts and grantsLn 1h$77K
Money outPt IX
$71K
Ln 25
Programscol B$71K
Owns and owesPt X
$6K
net assets · Ln 32
Total assetsLn 16$6K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$77K
Government grantsLn 1e$77K
Total revenueLn 12$77K
Assets in detailPt X, end of year
Total assetsLn 16$6K
LiabilitiesLn 26$0
Net assetsLn 32$6K
OperationsPt I, VI
EmployeesI 50
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 FY22End FY22
Total assetsLn 16$77K$6K
LiabilitiesLn 26$0$0
Net assetsLn 32$77K$6K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$35K$35K
Other salaries and wagesLn 7$14K$14K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$2K$2K
Conferences, conventions and meetingsLn 19$2K$2K
Other expenses (24a–d)Ln 24$10K$10K
Total functional expensesLn 25$71K$71K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $77K$71K$6K$6K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $77,000 across 4 lines filed
VIII-1e Government grants$77,000
VIII-1h Total contributions, gifts and grants$77,000
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$77,000
Part IX · Statement of functional expenses $71,483 across 6 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $35,000$35,000
IX-7 Other salaries and wagesPrograms $13,560$13,560
IX-10 Payroll taxesPrograms $9,183$9,183
IX-11c Accounting feesPrograms $1,740$1,740
IX-19 Conferences, conventions and meetingsPrograms $2,000$2,000
IX-24 Other expenses (24a–d)Programs $10,000$10,000
IX-25 Total functional expensesPrograms $71,483 · Management $0 · Fundraising $0$71,483
Part X · Balance sheet $5,698 assets, 6 lines filed
X-3 Pledges and grants receivableStart of year $77,000$5,698
X-16 Total assetsStart of year $77,000$5,698
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $77,000$5,698
X-32 Total net assets or fund balancesStart of year $77,000$5,698
X-33 Total liabilities and net assetsStart of year $77,000$5,698
Part XI · Reconciliation of net assets $5,698 net assets at year end
XI-1 Total revenue$77,000
XI-2 Total expenses$71,483
XI-3 Revenue less expenses$5,517
XI-4 Net assets at start of year$77,000
XI-10 Net assets at end of year$5,698

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

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