2024-09-20T09:52:48-04:00 2023-12-31 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2023-01-01 570314389 EPWORTH CHILDREN'S HOME EPWO 8032567394 POST OFFICE BOX 50466 COLUMBIA SC 29250 SEAN DOUGLAS CFO 8032567394 2024-09-13 false JOHNNY T MCGINNIS P01260564 4787466277 2024-09-20 2023 2024-08-08 14:25:15Z BETH WILLIAMS POST OFFICE BOX 50466 COLUMBIA SC 29250 22872632 false X WWW.EPWORTHCHILDRENSHOME.ORG X 1896 SC EPWORTH IS A CHILD WELFARE ORGANIZATION THAT SERVES CHILDREN AND FAMILIES THROUGH COMMUNITY-BASED PREVENTION PROGRAMS, FOSTER CARE AND RESIDENTIAL SERVICES. 21 21 224 1291 0 5544751 12626851 4116804 4501321 978240 1616739 77126 180508 10716921 18925419 0 0 7406566 8195981 0 561377 3762944 4125154 11169510 12321135 -452589 6604284 44269726 55235063 1501720 2356560 42768006 52878503 CHILD AND FAMILY WELL-BEING THROUGH RESIDENTIAL GROUP HOME, INDEPENDENT LIVING, FAMILY CARE SERVICES AND FOSTER CARE SERVICES. false false 10071806 CHILD COUNSELING AND RELATED SERVICES TO FAMILIES AND CHILDREN OF SOUTH CAROLINA. 10071806 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false true false false false false false false false false true false false false false true false false false true 22 0 true 224 true false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true false false SC X X SEAN DOUGLAS 8032567394 POST OFFICE BOX 50466 COLUMBIA SC 29250 THE REV BRYSON WILLIAMS CHAIR 1.00 X X 0 0 0 TARA JEFFORDS VICE CHAIR 1.00 X X 0 0 0 KATRINA PATTON SECRETARY 1.00 X X 0 0 0 MICHAEL PENLAND TREASURER 1.00 X X 0 0 0 THE REV CE KANIPE TRUSTEE 1.00 X 0 0 0 THE REV KENNETH NELSON TRUSTEE 1.00 X 0 0 0 PAT HUDSON TRUSTEE 1.00 X 0 0 0 JOHN PATE TRUSTEE 1.00 X 0 0 0 PAUL MASHBURN TRUSTEE 1.00 X 0 0 0 MICHAEL COUICK TRUSTEE 1.00 X 0 0 0 JANE CROMLEY TRUSTEE 1.00 X 0 0 0 THE REV CATHY JOENS TRUSTEE 1.00 X 0 0 0 THE REV JEFFREY SALLEY TRUSTEE 1.00 X 0 0 0 THE REV NEAL WOODS TRUSTEE 1.00 X 0 0 0 THE REV BERNIE MAZYCK TRUSTEE 1.00 X 0 0 0 THE REV LAURA PARRISH TRUSTEE 1.00 X 0 0 0 CHARLOTTE JONES TRUSTEE 1.00 X 0 0 0 THE REV MEGAN GRAY TRUSTEE 1.00 X 0 0 0 DAVID MURPHY TRUSTEE 1.00 X 0 0 0 CINDY NORD TRUSTEE 1.00 X 0 0 0 THE REV MILLIE NELSON SMITH TRUSTEE 1.00 X 0 0 0 BETH WILLIAMS CEO/PRESIDEN 40.00 X 150527 0 42632 SEAN DOUGLAS CFO 40.00 X 110289 0 6793 JESSICA WARBLE SENIOR DIREC 40.00 X 107383 0 6628 368199 56053 3 false true false SOUTHERN WAY CATERING 100 EAST EXCHANGE PLACE COLUMBIA SC 29209 FOOD SERVICE 324232 TOTAL COMFORT SERVICE CENTER 346 ORCHARD DRIVE WEST COLUMBIA SC 29170 MAINTENANCE 303562 2 830235 11796616 215000 12626851 RESIDENTIAL AND FOSTER CARE 3285167 3285167 COMMUNITY BASED PROGRAMS 993104 993104 EARLY INTERVENTION PROGRAMS 223050 223050 4501321 1282183 1282183 120874 120874 120874 120874 4281769 3947213 334556 334556 334556 OTHER REVENUE 59634 59634 59634 18925419 5016385 1282183 368200 182647 147921 37632 6561042 5710750 619857 230435 759640 625722 89599 44319 507099 429879 57708 19512 749683 658169 67284 24230 456260 404876 42804 8580 215711 195843 16971 2897 51846 51846 478967 407122 71845 440325 74918 365407 MAINTENANCE AND REPAIRS 499771 455317 35763 8691 TELEPHONE 216777 192770 16761 7246 FOOD PURCHASED 205296 204628 668 SUPPLIES 182437 160683 20032 1722 628081 368482 84154 175445 12321135 10071806 1687952 561377 2761584 2900040 279750 120755 897071 1106311 169145 210039 22900269 11562783 10851810 11337486 29310366 39560432 44269726 55235063 786163 932968 715557 1423592 1501720 2356560 X 31573635 36480547 11194371 16397956 42768006 52878503 44269726 55235063 6604284 3506213 X false true X true false X 11475578 9067298 5999151 5544751 12626851 44713629 11475578 9067298 5999151 5544751 12626851 44713629 1277737 43435892 972128 971303 1513855 1214852 1282183 5954321 8305 15130 457 3644 59634 87170 50755120 8875758 0.85580 0.81440 X PART II, LINE 10 2018 - OTHER INCOME 0 2019 - OTHER INCOME 8,305 2020 - OTHER INCOME 15,130 2021 - OTHER INCOME 457 2022 - OTHER INCOME 3,644 2023 - OTHER INCOME 59,634 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16560721 6993824 2487132 88113 25953564 20502595 155270 -4020126 77018 16560721 17328066 1454135 1926344 205950 20502595 14049295 1609028 1840246 170503 17328066 10248077 2392846 1754093 345721 14049295 0.25670 0.19620 0.54710 false false 3222000 2033168 5255168 14950303 9438679 5511624 2119451 1548757 570694 575347 575347 11337486 X 22431629 3506210 3506210 18925419 18925419 12321135 12321135 12321135 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INCOME GENERATED FROM THE ENDOWMENT FUNDS IS TO BE USED FOR VARIOUS PROGRAMS WITHIN THE CHARITABLE PURPOSE FOR THE HOME. SCHEDULE D, PAGE 3, PART X THE HOME HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) INDICATING IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS SUBJECT TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INOME. MANAGEMENT HAS DETERMINED THAT THE HOME HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES ARE REQUIRED. THE HOME IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE HOME AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE HOME HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE HOME AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE HOME IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2020. X X X X false false false false false false false false false BETH WILLIAMS CEO/PRESIDENT 150527 18130 24502 193159 SCHEDULE J, PART III EACH MEMEBER OF THE BOARD OF TRUSTEES COMPLETES AN EVALUATION FORM FOR THE PRESIDENT. THESE FORMS ARE SENT TO THE CHAIR OF THE BOARD. THE CHAIR OF THE BOARD COMPILES THE RESULTS OF THE EVALUATIONS AND PRESENTS THE RESULTS TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE REVIEWS THE RESULTS AND THEN THE CHAIR OF THE BOARD MEETS WITH THE PRESIDENT TO RELAY THE FINDINGS OF THE EVALUATION. THE EXECUTIVE COMMITTEE RECOMMENDS ANY COMPENSATION ADJUSTMENTS TO THE BOARD OF TRUSTEES WHO APPROVES THE NEW COMPENSATION. X 1 215000 ASSESSED VALUE false false false FORM 990, PAGE 6, PART VI, LINE 11B THE 990 WAS REVIEWED BY THE CHIEF FINANCIAL OFFICER, AND THEN REVIEWED WITH THE PRESIDENT AND AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. FOLLOWING THIS REVIEW, A COMPLETE COPY OF THE 990 WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL CONTRACTS AWARDED ARE REVIEWED AND APPROVED BY EITHER THE PRESIDENT OR CFO AND ARE MONITERED FOR ANY CONFLICT OF INTEREST. WHOEVER APPROVES THE CONTRACT CANNOT ALSO SIGN THE CHECK FOR PAYMENT AND THEREFORE THE DUAL CONTROL OF THIS PROCESS IS AN ADDITIONAL FIREWALL FOR MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A EACH MEMEBER OF THE BOARD OF TRUSTEES COMPLETES AN EVALUATION FORM FOR THE PRESIDENT. THESE FORMS ARE SENT TO THE CHAIR OF THE BOARD. THE CHAIR OF THE BOARD COMPILES THE RESULTS OF THE EVALUATIONS AND PRESENTS THE RESULTS TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE REVIEWS THE RESULTS AND THEN THE CHAIR OF THE BOARD MEETS WITH THE PRESIDENT TO RELAY THE FINDINGS OF THE EVALUATION. THE EXECUTIVE COMMITTEE RECOMMENDS ANY COMPENSATION ADJUSTMENTS TO THE BOARD OF TRUSTEES WHO APPROVES THE NEW COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE EPWORTH CHILDREN'S HOME WEBSITE. THE EJS WALKER TRUST 2900 MILLWOOD AVENUE COLUMBIA SC 29205 570849119 SUPPORT SC 501C3 12A NA false false false false false false false false false false false false false false false false false false false false