Nonprofit · EIN 27-3620246
FRESH START SC
Tax-exempt · GREENVILLE, SC 29601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $143,175 | $130,252 | $12,923 | $130,304 | $0 | $130,304 |
| December 31, 2024 | 990-EZ (amended) | $129,166 | $101,072 | $28,094 | $117,381 | $0 | $117,381 |
| December 31, 2023 | 990-EZ | $108,562 | $55,544 | $53,018 | $89,287 | $0 | $89,287 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $141,265
- Investment income
- $1,910
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $38,057
- Salaries, compensation and benefits (total)
- $79,006
- Occupancy
- $1,911
- Printing, publications and postage
- $3,360
- Other expenses
- $45,975
- Program services (functional)
- $123,740
Balance sheet and other
- Total assets, start of year
- $117,381
- Total assets, end of year
- $130,304
- Total liabilities, end of year
- $0
- Net assets, end of year
- $130,304
- Cash, savings and investments
- $130,304
- Gross receipts
- $143,175
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Malinda McAleer Pennington | President | 35 | $38,057 | $40,948 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Malinda McAleer Pennington | President | 35 | $30,329 | $20,534 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Malinda McAleer Pennington | President | 30 | $19,038 | $2,660 |
Address and contacts
- Address (IRS master file)
- 330 E COFFEE ST, GREENVILLE, SC 29601-2804
- In care of
- % MALINDA MCALEER PENNINGTON
- Mailing address (990-N for 2013)
- 7 Altamont Ct, Greenville SC 29609
- Principal officer (990-N for 2013)
- Malinda McAleer-Pennington, 7 Altamont Ct, Greenville SC 29609
- Signed the 990-EZ
- Malinda McAleer Pennington, Director
- Phone
- (844) 322-6932
- Website
- www.freshstartsc.com
Mission
Legal resources for low income individuals and families
Program accomplishments
- Low income debt counseling and legal servicesExpenses $123,740
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-3620246
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $130,304
- Income (IRS master file)
- $143,175
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $143,175 | $130,252 | $130,304 | XML |
| 990-EZ | December 2024 | $129,166 | $101,072 | $117,381 | XML |
| 990-EZ | December 2023 | $108,562 | $55,544 | $89,287 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2013 Officer: Malinda McAleer-Pennington | December 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-3620246).
Questions about FRESH START SC
- What is the EIN of FRESH START SC?
- The employer identification number (EIN) of FRESH START SC is 27-3620246.
- Is FRESH START SC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to FRESH START SC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRESH START SC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRESH START SC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRESH START SC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRESH START SC?
- The 990-N for 2013 names Malinda McAleer-Pennington.
- Who are the officers and directors of FRESH START SC?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $38,057 (Malinda McAleer Pennington, President).
- How much revenue does FRESH START SC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $143,175, expenses of $130,252 and total assets of $130,304 at year end.
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