2024-12-12T14:28:17+00:00 2023-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-01-01 814673524 IVEY FAMILY FOUNDATION IVEY 8645820138 9 WOODBURN RIDGE ROAD SPARTANBURG SC 29302 Alanna I Wildman CHAIPERSON/PRESIDENT 8645820138 2024-12-12 false true Amy Bibby P00445891 2024-12-12 2023 2024-10-15 13:58:12Z ALANNA I WILDMAN 9 WOODBURN RIDGE ROAD SPARTANBURG SC 29302 17800 false X N/A X 2015 SC Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation. 6 6 0 6 0 0 0 0 0 0 15999 17211 0 0 15999 17211 50000 50000 0 0 0 0 0 0 0 14925 14212 64925 64212 -48926 -47001 905983 956607 0 0 905983 956607 Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation. false false 50000 50000 GRANTS TO SUPPORT PHILANTHROPIC ENDEAVORS IN SPARTANBURG COUNTY IN SUPPORT OF THE SPARTANBURG COUNTY FOUNDATION. 50000 true false false false false false false false false false false false false false true false true false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 6 6 true false false false false false false true true false false true true true true false false false false false SC X SPARTANBURG COUNTY FOUNDATION 8645820138 9 WOODBURN RIDGE ROAD SPARTANBURG SC 29302 X ALANNA IVEY WILDMAN CHAIRPERSON/PRESIDENT 1.0 X X 0 0 0 REID WILDMAN SECRETARY/TREASURER 1.0 X X 0 0 0 DENISE HILL DIRECTOR 1.0 X 0 0 0 KAREN COPLEY DIRECTOR 1.0 X 0 0 0 MARY SPEED LYNCH DIRECTOR 1.0 X 0 0 0 STEVE QUERIN DIRECTOR 1.0 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 0 17800 17800 0 0 589 -589 0 -589 -589 0 0 0 0 0 17211 0 0 17211 50000 50000 14212 14212 0 0 0 0 0 0 0 0 64212 50000 14212 0 0 0 0 0 0 0 0 0 905983 956607 0 0 0 0 905983 956607 0 0 0 0 0 0 905983 956607 905983 956607 905983 956607 X -47001 94106 3519 X false true X true false X X X 1 SPARTANBURG COUNT FOUNDATION 570351398 7 true 0 50000 1 0 50000 true false false false false false false false false false false false false false false true false 0 X Schedule D, Part X, Line 2 THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A CHARITABLE ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE FOUNDATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2022. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has been recognized by the Internal Revenue Service as a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal income taxes pursuant to Section 509(a)(2) of the Internal Revenue Code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023. true Cleveland Opportunity Foundation 151 Franklin Street Spartanburg SC 29303 851701615 501(c)(3) 5000 General Support FAVOR Spartanburg 1 Real Estate Way Spartanburg SC 29302 201724061 501(c)(3) 10000 General Support GoForth Recovery 282 S Church St Spartanburg SC 29306 824428586 501(c)(3) 10000 General Support YMCA of Greater Spartanburg 151 Ribault St Spartanburg SC 29302 570314425 501(c)(3) 5000 General Support Walnut Grove Plantation Fund 1200 Otts Shoals Rd Roebuck SC 29376 576025123 501(c)(3) 10000 General Support Ivey Family Foundation Scholarship Fund 424 E Kennedy Street Spartanburg SC 29302 570351398 501(c)(3) 10000 General Support 6 0 Schedule I, Part I, Line 2 SUPPORTING ORGANIZATION GRANTS ARE FIRST APPROVED BY THE BOARD OF THE SUPPORTING ORGANIZATION. GRANTS ARE FURTHER REVIEWED BY THE SPARTANBURG COUNTY FOUNDATION TO DETERMINE THAT THE GRANTEE ORGANIZATION IS EXEMPT UNDER 501(C)(3), OR QUALIFIES AS A CHURCH OR AS A GOVERNMENTAL AGENCY. IF THE GRANTEE MEETS ONE OF THESE REQUIREMENTS, THE GRANT IS APPROVED WITHOUT FURTHER MONITORING. IF NOT, THE GRANT IS DENIED. THE SPARTANBURG COUNTY FOUNDATION BOARD OF TRUSTEES REVIEWS GRANTS AT THEIR REGULARLY SCHEDULED MEETINGS. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Supporting organization grants are first approved by the board of the supporting organization. Grants are further reviewed by The Spartanburg County Foundation to determine that the grantee organization is exempt under 501(c)(3), or qualifies as a church or as a governmental agency. If the grantee meets one of these requirements, the grant is approved without further monitoring. If not, the grant is denied. The Spartanburg County Foundation Board of Trustees reviews grants at their regularly scheduled meetings. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons ALANNA I WILDMAN - Family relationship, REID WILDMAN - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Copy of form 990 and attachments are given to all trustees for their review prior to filing. The return is reviewed by the president of spartanburg county foundation and a principal trustee of the Ivey Family foundation, who signs the return. Form 990, Part VI, Line 12c Conflict of interest policy The board reviews the annual disclosures submitted by members. Form 990, Part VI, Line 19 Required documents available to the public Upon request, the financial statements and form 990 are available for inspections at the office of Spartanburg county foundation, 424 E Kennedy street, Spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9AM and 5PM, Monday through Friday. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Other adjustment to investment value - 3519; FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION COUNTY FOUNDATION. ORM 990, PART VI, SECTION A, LINE 2: ALANNA I WILDMAN, CHAIRMAN AND REID WILDMAN, DIRECTOR HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B COPY OF FORM 990 AND ATTACHMENTS ARE GIVEN TO ALL TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. THE RETURN IS REVIEWED BY THE PRESIDENT OF SPARTANBURG COUNTY FOUNDATION AND A PRINCIPAL TRUSTEE OF THE IVEY FAMILY FOUNDATION, WHO SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE ANNUAL DISCLOSURES SUBMITTED BY MEMBERS FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTIONS AT THE OFFICE OF SPARTANBURG COUNTY FOUNDATION, 424 E KENNEDY STREET, SPARTANBURG, SC 29302, TELEPHONE 864-582-0138, BETWEEN THE HOURS OF 9AM AND 5PM, MONDAY THROUGH FRIDAY. FORM 990, PART XII, LINE 2C THE AUDIT IS REVIEWED BY THE SPARTANBURG COUNTY FOUNDATION BOARD OF TRUSTEES. THERE HAS BEEN NO CHANGE IN THE PROCESS FROM PRIOR YEARS. SPARTANBURG COUNTY FOUNDATION 424 E KENNEDY STREET SPARTANBURG SC 29302 570351398 FOUNDATION SC 501(c)(3) 7 NA false false false false false false false false false false false false false true false false false false false false