Nonprofit · EIN 45-5492828
EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY
Tax-exempt · LAKE CITY, SC 29560
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $170,382 | $69,461 | $100,921 | $278,462 | $42 | $278,420 |
| June 30, 2024 | 990 | $20,568 | $35,542 | -$14,974 | $182,448 | $4,949 | $177,499 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $170,382
- of which government grants
- $159,094
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $25,626
- Salaries, compensation and benefits (total)
- $25,626
- Professional fundraising fees
- $0
- Accounting fees
- $2,005
- Occupancy
- $4,175
- Program services (functional)
- $59,689
- Management and general (functional)
- $9,772
Balance sheet and other
- Total assets, start of year
- $182,448
- Total assets, end of year
- $278,462
- Total liabilities, end of year
- $42
- Net assets, end of year
- $278,420
- Net assets without donor restrictions
- $278,420
- Gross receipts
- $170,382
- Employees
- 5
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 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA BOYINGTON | MEMBER Trustee or director | – | $0 |
| KATHLEEN S CARTER | MEMBER Trustee or director | – | $0 |
| MICHELE COWARD | MEMBER Trustee or director | – | $0 |
| JEAN GREGG | MEMBER Trustee or director | – | $0 |
| SARAH KERSHNER | MEMBER Trustee or director | – | $0 |
| SPENCER PLAYER | TREASURER Trustee or director | – | $0 |
| KIM PROCTOR | SECT Trustee or director | – | $0 |
| JACOB COWARD | EXEC DIRECTO Officer | – | $0 |
| JAMES DANIELS | CHAIRMAN Officer | – | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA BOYINGTON | MEMBER Trustee or director | – | $0 |
| KATHLEEN S CARTER | MEMBER Trustee or director | – | $0 |
| MICHELE COWARD | MEMBER Trustee or director | – | $0 |
| GLORIA GARDNER | MEMBER Trustee or director | – | $0 |
| JEAN GREGG | MEMBER Trustee or director | – | $0 |
| SONDRA HOLT | MEMBER Trustee or director | – | $0 |
| SARAH KERSHNER | MEMBER Trustee or director | – | $0 |
| KIM PROCTOR | MEMBER Trustee or director | – | $0 |
| JACOB COWARD | EXEC DIRECTO Officer | – | $0 |
| JAMES DANIELS | CHAIRMAN Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 397, LAKE CITY, SC 29560-0397
- In care of
- % JAMES DANIELS
- Mailing address (990-N for 2020)
- PO BOX 397, LAKE CITY SC 29560
- Principal officer (990 for 2024)
- JAMES DANIELS, 510 ROBIN ST, LAKE CITY, SC 29560
- Principal officer (990-N for 2020)
- JAMES DANIELS, 510 ROBIN ST, LAKE CITY SC 29560
- Signed the 990
- JAMES DANIELS, CHAIRMAN
- Phone
- (404) 386-8509
- Return prepared by
- HICKS GUERRY GROUP
Mission
TO FUND EDUCATIONAL PROGRAMS FOR THE PUBLIC SCHOOLS OF FLORENCE COUNTY SCHOOL DISTRICT 3 IN LOWER FLORENCE COUNTY TO INCREASE THE ACADEMIC PERFORMANCE OF IT'S STUDENTS, WITH AN EMPHASIS ON LITERACY AND NUMERACY.
Program accomplishments
- TO FUND EDUCATIONAL PROGRAMS FOR THE PUBLIC SCHOOLS OF FLORENCE COUNTY SCHOOL DISTRICT 3 IN LOWER FLORENCE COUNTY TO INCREASE THE ACADEMIC PERFORMANCE OF IT'S STUDENTS, WITH AN EMPHASIS ON LITERACY AND NUMERACY.Expenses $12,124
- TO FUND EDUCATIONAL PROGRAMS FOR THE PUBLIC SCHOOLS OF FLORENCE COUNTY SCHOOL DISTRICT 3 IN LOWER FLORENCE COUNTY TO INCREASE THE ACADEMIC PERFORMANCE OF IT'S STUDENTS, WITH AN EMPHASIS ON LITERACY AND NUMERACY.Expenses $47,565
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-5492828
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B112)
- Assets (IRS master file)
- $278,462
- Income (IRS master file)
- $170,382
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $170,382 | $69,461 | $278,462 | XML |
| 990 | June 2024 | $20,568 | $35,542 | $182,448 | XML |
| 990 | June 2023 | $16,816 | $20,200 | $196,973 | IRS |
| 990 | June 2022 | $83,354 | $13,245 | $200,357 | IRS |
| 990-N for 2020 Officer: JAMES DANIELS | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: James E Daniels | June 30, 2019 | ≤ $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 45-5492828).
Questions about EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY
- What is the EIN of EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY?
- The employer identification number (EIN) of EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY is 45-5492828.
- Is EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY 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 EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY?
- The 990 for the year ended June 30, 2025 names JAMES DANIELS.
- Who are the officers and directors of EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY?
- The 990 for the year ended June 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does EDUCATIONAL FOUNDATION OF LOWER FLORENCE COUNTY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $170,382, expenses of $69,461 and total assets of $278,462 at year end.
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