FIRST PRESBYTERIAN CHURCH FOUNDATION

Financials

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 December 31, 2024, highest compensation first.

Address and contacts

Address (IRS master file)

200 W WASHINGTON ST, GREENVILLE, SC 29601-2639

Principal officer (990 for 2024)

COREY PHILLIPS, 200 W WASHINGTON STREET, GREENVILLE, SC 29601

Signed the 990

COREY PHILLIPS, CHAIRMAN

Phone

(864) 565-0992

Website

WWW.FIRSTPRESFOUNDATION.ORG

Return prepared by

GREERWALKER LLP

Mission

THE FOUNDATION'S MISSION IS TO SOLICIT AND RECEIVE MONEY AND PROPERTY FROM INDIVIDUALS AND ORGANIZATIONS THAT DESIRE TO SUPPORT EVANGELICAL CHRISTIAN MISSIONS AND MINISTRIES AND TO PRODUCTIVELY MANAGE THESE FUNDS PENDING THEIR DISTRIBUTION FOR THOSE WHO WISH THEIR PERSONAL MINISTRY TO ENDURE INDEFINITELY. IT IS NOT THE INTENT TO SUPPLANT SUPPORT OF THE LOCAL CHURCH AND ITS PROGRAMS BUT TO GIVE AN ADDED DIMENSION OF SUPPORT FOR THOSE WHO HOLD SPECIAL INTEREST WITHIN THE RANGE OF CHRISTIAN ORGANIZATIONS AND ACTIVITIES.

Program accomplishments

• THE FOUNDATION HOLDS ENDOWMENT FUNDS THAT ARE DEDICATED TO SUPPORT COLLEGE STUDENTS WHO ARE MEMBERS OF FIRST PRESBYTERIAN CHURCH. WE HAVE TWO SEPARATE ENDOWMENTS THAT SUPPORT THIS PURPOSE. THE SCHOLARSHIPS AWARDED FROM THE LARGER OF THE TWO ENDOWMENTS IS BASED UPON AN APPLICATION PROCESS WHICH ARE SUBMITTED TO A COMMITTEE FROM THE BOARD OF DEACONS OF FIRST PRESBYTERIAN CHURCH WHO RECOMMEND THE RECIPIENTS OF THE AVAILABLE FUNDS. IN 2024 THE FOUNDATION HAD $33,660 AVAILABLE WHICH WAS AWARDED TO 22 STUDENTS THAT ATTENDED 12 DIFFERENT SCHOOLS.THE SMALLER ENDOWMENT AWARDS TWO SCHOLARSHIPS OF $2,000 EACH TO A MALE AND A FEMALE SENIOR HIGH SCHOOL STUDENT THAT HAS PLAYED ON A FIRST PRESBYTERIAN CHURCH YOUTH BASKETBALL TEAM. THE SCHOLARSHIPS RECIPIENTS ARE SELECTED BASED UPON THEIR DISPLAY OF EXEMPLARY SPORTSMANSHIP, REPRESENTING THE LORD AND FPC WHILE COMPETING ON THE BASKETBALL COURT.IN 2024 THE FOUNDATION AWARDED A TOTAL OF $37,660 TO 24 COLLEGE STUDENTS THAT ARE MEMBERS OF FIRST PRESBYTERIAN CHURCH TO HELP PAY A PORTION OF THEIR TUITION AND FEES FOR THE FALL SEMESTER.
  Expenses $37,660 · grants $37,660
• THE FPC FOUNDATION MAKES GRANTS AND GIFTS TO MINISTRIES WITHIN FIRST PRESBYTERIAN CHURCH AND TO LOCAL FAITH-BASED ORGANIZATIONS IN THE GREENVILLE AREA THAT SEEK TO IMPACT THE LIVES OF THE INDIVIDUALS THEY SERVE SPIRITUALLY, PHYSICALLY, EDUCATIONALLY AND VOCATIONALLY DEPENDING ON THEIR TARGET GROUP.THE MINISTRIES WITHIN FIRST PRESBYTERIAN CHURCH THAT RECEIVED GRANTS IN 2024 WERE:THE FINE ARTS MINISTRY WHICH USED THEIR GRANT TO COVER EXPENSES RELATED TO THE MYSTERY OF BEAUTY CONFERENCE FEATURING CHRISTIAN ARTIST MAKOTO FUJIMURA AS KEYNOTE SPEAKER. HIS MYSTERION EXHIBITION WAS FEATURED IN THE LENZ GALLERY AT FPC FROM JANUARY 5 TO JULY 26, 2024. THE FPC FINE ARTS MINISTRY SEEKS TO MINISTER SPIRITUALLY TO ARTISTS AND ARTS ORGANIZATIONS IN GREENVILLE AND SURROUNDING COMMUNITIES. THE YOUTH MINISTRY RECEIVED A GRANT TO COVER THE COST OF HOODIE SWEATSHIRTS FOR THE STUDENTS INVOLVED IN THIS MINISTRY. THESE SWEATSHIRTS, WHICH DISPLAY THE STUDENT'S MINISTRY ROOTS EMBLEM, WERE DESIGNED BY THE STUDENTS.FEARFULLY AND WONDERFULLY MADE IS A PART OF THE CHILDREN'S MINISTRY. THIS GROUP RECEIVED A GRANT TO HELP COVER PRODUCTION COSTS OF THEIR FASHION SHOW FOR YOUTH AND ADULTS WITH SPECIAL NEEDS. THE PROCEEDS FROM THE EVENT SUPPORT MINISTRIES AND ORGANIZATIONS THAT WORK WITH PEOPLE WITH SPECIAL NEEDS.THE IGNITE WORSHIP TEAM RECEIVED A GRANT TO PURCHASE ARTIFICIAL CHRISTMAS TREES WHICH DECORATED THE WORSHIP AND ARTS PLATFORM WHERE THE CHURCH'S CONTEMPORARY WORSHIP SERVICES ARE HELD EACH SUNDAY.THE FPC COMMUNICATIONS MINISTRY RECEIVED A GRANT FROM THE CHILDS ENDOWMENT TO PURCHASE A PIECE OF EQUIPMENT NEEDED FOR MINISTRY. EARNINGS FROM THE BRYANT ENDOWMENT ARE GIVEN TO FPC ANNUALLY TO BE USED IN THE CHURCH'S TURNER FUND WHICH HELPS NON-MEMBERS WITH EMERGENCY ASSISTANCE FOR UTILITY BILLS. THE FOUNDATION ALSO MANAGES THE SAMUELSON FUND, WHICH THE DONOR DESIGNATED TO BE USED TO ASSIST SINGLE MOTHERS EXPERIENCING DIFFICULT FINANCIAL SITUATIONS. THE FOUNDATION GIVES A PORTION OF THIS FUND ANNUALLY TO THE CHURCH IN THE FIRST QUARTER OF EACH YEAR.THE FOUNDATION MADE GIFTS TO THE CHURCH FROM DONOR ADVISED FUNDS AND PASSTHROUGH GIFTS TO SUPPORT VARIOUS MINISTRIES. THE GIFTS SUPPORTED THE YOUTH MISSION TRIP TO THE DOMINICAN REPUBLIC, THE MUSIC MINISTRY FOR PERCUSSION INSTRUMENTS, EXPENSES RELATED TO THE CHRISTMASTRADITIONAL WORSHIP SERVICES, THE CAPITAL CAMPAIGN, THE HOLLIS MINISTRY AND MEDICAL MISSIONS RELATED TO CHURCH'S WORK IN THE DR. THE TOTAL GRANTS AND GIFTS THAT IMPACTED THE MINISTRIES OR MISSIONS OF FIRST PRESBYTERIAN CHURCH IN 2024 WERE $79,403.22.GRANTS TO LOCAL MINISTRIES INCLUDED THE FOLLOWING: "SWITCH," A MINISTRY THAT HELPS RESCUE VICTIMS OF HUMAN TRAFFICKING AND/OR SEXUAL EXPLOITATION. THEY RECEIVED A GRANT TO PURCHASE EQUIPMENT TO DO A PODCAST CALLED ASHES TO BEAUTY WHICH WILL HAVE STORIES OF REDEMPTION, HOPE, SURVIVAL AND GOD'S GOODNESS IN OUR LIVES WHICH TURNS THE ASHES TO BEAUTY."MORE THAN CONQUERORS" IS A SPORTS MINISTRY WHICH HOSTS VARIOUS SPORTS ACTIVITIES INCLUDING A GOSPEL MESSAGE. THE GRANT COVERED THE COST OF SPONSORING 2 YOUTH BASKETBALL TEAMS FROM THE ELEOS MINISTRY IN THE NICHOLTOWN COMMUNITY OF GREENVILLE IN A SUMMER BASKETBALL LEAGUE. BY PARTICIPATING IN THIS LEAGUE THESE YOUNG MEN BENEFITTED FROM AN ORGANIZED ACTIVITY BUT MORE IMPORTANTLY THEY LEARNED ABOUT JESUS AND THE IMPORTANCE OF DEVELOPING A DEEPER PERSONAL RELATION WITH HIM.MIRACLE HILL MINISTRIES OF GREENVILLE REQUESTED A GRANT TO HELP COVER THE COST OF A BATHROOM RENOVATION AT THEIR OVERCOMERS CENTER, WHICH HOUSES A PROGRAM FOR MEN COMING OUT OF ADDICTION. THE RENOVATION WAS STARTED AND COMPLETED IN 2024.JOSHUA'S WAY INC. IS A MINISTRY WHICH HELPS INTERNATIONAL STUDENTS ATTENDING CLEMSON UNIVERSITY ADJUST TO LIFE IN A NEW COUNTRY. NOT ONLY DOES THE MINISTRY HELP THE STUDENTS IN VERY PRACTICAL WAYS WITH MOVING, TRANSPORTATION OR GETTING A DRIVER'S LICENSE BUT MORE IMPORTANTLY BY INTRODUCING THEM TO THE GOSPEL WHICH FOR MANY OF THEM IS NOT SOMETHING THEY RECEIVED IN THEIR HOME COUNTRY. THE MINISTRY WILL HOST A MEAL EACH WEEK FOR THE STUDENTS WHICH PROVIDES A TIME OF FELLOWSHIP AND DISCIPLESHIP AS THEY ARE TAUGHT ABOUT THE GOSPEL.JUDSON COMMUNITY PARTNERS RUNS AN AFTER SCHOOL AND SUMMER PROGRAM FOR STUDENTS AT HOLLIS ELEMENTARY IN GREENVILLE COUNTY, A TITLE 1 SCHOOL WHICH MEANS A MAJORITY OF ITS STUDENTS RECEIVE FREE LUNCH AND BREAKFAST. THEY REQUESTED THIS GRANT TO HELP COVER THE COST OF PROVIDING PROFESSIONAL COUNSELING TO STUDENTS IN THEIR PROGRAM, SO THAT THEY LEARN THE PROPER WAYS TO REACT TO LIFE'S DIFFICULT SITUATIONS.REBUILD UPSTATE IS A LOCAL NON-PROFIT THAT HELPS PEOPLE STAY IN THEIR HOMES BY PROVIDING SMALL RENOVATION PROJECTS. THESE PROJECTS CAN DEAL WITH ISSUES RELATED TO PLUMBING, WINDOWS, ROOFS OR BUILDING WHEELCHAIR RAMPS. THEY HAVE A PROCESS WHEREBY THEY DO A HOME ASSESSMENT WHICH INCLUDES LOOKING AT THE WORK THAT IS NEEDED ON THE STRUCTURE ITSELF AS WELL AS UNDERSTANDING THE NEEDS OF EACH PERSON LIVING THERE. WHEN THIS IS COMPLETE, THEY SELECT THE REPAIRS WITHIN THEIR BUDGET THAT HELP THE OCCUPANTS THE MOST. THEY HOPE TO MAKE A POSITIVE IMPACT ON THE DEMAND FOR AFFORDABLE HOUSING AND ALSO SPEND TIME WITH THE PEOPLE LIVING IN THE HOMES TELLING THEM ABOUT THE LOVE OF CHRIST.MAN IN THE MIRROR IS A MINISTRY THAT SEEKS TO EQUIP CHRISTIAN MEN TO ENGAGE IN MEANINGFUL RELATIONSHIPS THAT CHANGE LIVES AND BUILD THE KINGDOM OF GOD. THEY REQUESTED A GRANT TO HELP START THEIR SPIRITUAL FATHER'S PROGRAM WHICH SEEKS TO EQUIP MATURE CHRISTIAN MEN TO MENTOR AND DISCIPLE YOUNGER GENERATIONS. THEIR GOAL IS TO HELP YOUNGER MEN FIND SPIRITUAL GUIDANCE AND SUPPORT.FIRST PRESBYTERIAN ACADEMY IS A CHRISTIAN SCHOOL WHOSE MISSION IS TO HELP STUDENTS IDENTIFY AND PURSUE THEIR CALLING, HONORING THEIR GOD-GIVEN GIFTS AND ABILITIES. THEIR GRANT WHICH CAME FROM THE FPC ACADEMY ENDOWMENT WITHIN THE FOUNDATION WAS USED TO PROVIDE TUITION SCHOLARSHIPS TO A STUDENT OR STUDENTS AT THE ACADEMY.POE MILL ACHIEVEMENT CENTER IS A FREE AFTER-SCHOOL ENRICHMENT PROGRAM FOR ELEMENTARY AGE CHILDREN IN GREENVILLE, SC. THEY REQUESTED A GRANT TO HELP FUND A TRIP TO THE BARRIER ISLAND ENVIRONMENTAL CENTER FOR SOME OF THEIR CHILDREN. THEY HOPE TO HELP THESE CHILDREN DEVELOP ACADEMICALLY, CULTURALLY AND SPIRITUALLY.PREMIER ARTS COLLECTIVE IS A NON-PROFIT THAT SEEKS TO USE THE ARTS TO ASSIST INDIVIDUALS WHO HAVE EXPERIENCED TRAUMA OR ABUSE IN THEIR LIVES TO FIND HOPE AND HEALING. THEY REQUESTED A GRANT TO HELP FUND A TRAINING PROGRAM WHICH WILL CERTIFY TEACHERS OR SPECIALISTS FOR THIS WORK. THE PROGRAM WILL HAVE A SPIRITUAL COMPONENT THAT SEEKS TO DISCIPLE PARTICIPANTS AS PART OF THEIR HEALING.FLOURISH ADOPTION MINISTRIES IS A FAITH-BASED ADOPTION AGENCY IN GREENVILLE, SC. THEIR GRANT WAS TO HELP FUND A NEW PROGRAM CALLED LOVE 4 LIFE, WHICH WAS CREATED TO PROVIDE LIFETIME MENTAL HEALTH COUNSELING TO ADOPTEES PLACED THROUGH THEIR AGENCY. AS THE ADOPTEES GROW OLDER AND SEEK TO LEARN MORE ABOUT THEIR STORY, THIS COUNSELLING IS DESIGNED TO HELP THEM UNDERSTAND AND DEAL WITH THEIR SITUATION IN A WAY THAT LEADS TO A HEALTHY SENSE OF IDENTITY.BEL-AIRE COMMUNITY PARTNERS IS A YOUTH-BASED MINISTRY THAT PROVIDES AFTER-SCHOOL PROGRAMS, SUMMER CAMPS AND LEADERSHIP DEVELOPMENT FOR STUDENTS IN THE WEST GREENVILLE AREA. THEY PROMOTE AND PROVIDE OPPORTUNITIES FOR THE STUDENTS TO GROW SPIRITUALLY, RELATIONALLY AND ACADEMICALLY. FOR YEARS THEY HAVE OPERATED AS A PRIMARILY VOLUNTEER DRIVEN MINISTRY BUT WITH GROWTH THEY ARE NOW MOVING TOWARDS HIRING MORE YEAR-ROUND STAFF. THIS NEW DIRECTION LED TO A GRANT REQUEST SEEKING FUNDING FOR THE HIRING OF A FULL-TIME DEVELOPMENT PERSON. THEIR PRIMARY JOB WOULD BE FUND RAISING FOR THE MINISTRY'S ANNUAL BUDGET. THE FPC FOUNDATION AGREED TO FUND A PERCENTAGE OF THEIR FIRST YEAR'S SALARY CONTINGENT UPON THE MINISTRY RECEIVING COMMITMENTS TO FUND AT LEAST 80% OF THE BALANCE NEEDED. BEL-AIRE MET THIS REQUIREMENT IN NOVEMBER OF LAST YEAR AND THE FOUNDATION FUNDED OUR GIFT IN DECEMBER OF 2024.IN ADDITION TO THESE GRANTS THE FPC FOUNDATION MADE GIFTS FROM DONOR ADVISED FUNDS OR FROM PASSTHROUGHS GIFTS TO THE FOLLOWING MINISTRIES: CALVARY FOUNDATION-JUDSON COMMUNITY PARTNERS, THE SALVATION ARMY IN GREENVILLE, MIRACLE HILL MINISTRIES, NEIGHBORHOOD FOCUS MINISTRIES AND ISAIAH 117 HOUSE IN GREENVILLE. THE TOTAL OF THE GRANTS, DAF GIFTS AND PASSTHROUGHS GIVEN TO LOCAL MINISTRIES WAS $90,193.IN 2024 THE FIRST PRESBYTERIAN CHURCH FOUNDATION PROVIDED $283,876.99 TO MINISTRIES AT FIRST PRESBYTERIAN CHURCH, LOCAL AND NATIONAL MINISTRIES AND INTERNATIONAL MINISTRIES. WE ALSO PROVIDED $37,660 IN SCHOLARSHIPS TO CHILDREN OF COVENANT PARTNERS TO HELP WITH COLLEGE TUITION EXPENSES. THE TOTAL GIFTS MADE BY FPC FOUNDATION WERE $321,536.99
  Expenses $169,595 · grants $169,595
• GRANTS BENEFITTING INTERNATIONAL MINISTRIES INCLUDED A GRANT TO THE OUTREACH FOUNDATION TO HELP IN THE PURCHASE OF APARTMENT UNITS FOR USE BY FACULTY AT THE EVANGELICAL THEOLOGICAL SEMINARY IN CAIRO, EGYPT. THE ABILITY TO PROVIDE HOUSING FOR PROFESSORS IS AN IMPORTANT ELEMENT IN RECRUITING THEM TO WORK AT THE SEMINARY.SERVENOW ALSO RECEIVED A GRANT TO ASSIST WITH THE COST OF A SUMMER CAMP IN UKRAINE WHICH HOSTED CHILDREN AND YOUTHS IMPACTED BY THE WAR WITH RUSSIA. THE PURPOSE OF THE CAMP WAS TO GIVE THE CHILDREN THAT ATTENDED THE CHANCE TO HEAR THE GOOD NEWS OF JESUS CHRIST AND HIS LOVE FOR THEM AS WELL AS HAVING THE CHANCE TO BE A CHILD BY ENJOYING SPORTS AND OTHER ACTIVITIES. FAMILIES FOR CHRIST IS A MINISTRY IN THE COUNTRY OF BOTSWANA THAT WORKS THROUGH VARIOUS MEDIA SOURCES AND CONFERENCES TO HELP PEOPLE IN THAT COUNTRY WITH THEIR MARRIAGE, PARENTING AND MOST IMPORTANTLY IN GROWING THEIR RELATIONSHIP WITH JESUS CHRIST. THEIR PROGRAMS ARE AIMED AT REDUCING THE ABUSE AND VIOLENCE IN RELATIONSHIPS THAT SO MANY PEOPLE IN THAT COUNTRY EXPERIENCE. AS THEY TRACK THE PEOPLE THAT ATTEND THEIR CONFERENCES THEY ARE SEEING MANY OF THEIR LIVES BEING CHANGED IN A POSITIVE WAY AS A RESULT OF THE SPIRITUAL CONTENT AND GROWTH IN THEIR RELATIONSHIP WITH CHRIST. THE FINAL GRANT MADE TO AN INTERNATIONAL MINISTRY WAS TO CHILD FREEDOM COALITION TO COVER THE COST OF VOCATIONAL TRAINING FOR 2 YOUNG GIRLS RESCUED FROM HUMAN TRAFFICKING. MOST OF THESE CHILDREN COME FROM POOR FAMILIES IN INDIA THAT FACE A CRISIS DUE TO A HEALTH OR FINANCIAL ISSUE THAT RESULTS IN THEM BORROWING MONEY FROM A LOAN SHARK. WHEN THE LOANS CANNOT BE REPAID, MANY TIMES THEIR CHILDREN ARE TAKEN AS A SECONDARY SOURCE OF REPAYMENT. CFC RESCUES CHILDREN FROM TERRIBLE CONDITIONS AND PROVIDES A SAFE PLACE TO LIVE, VOCATIONAL TRAINING AND MORE IMPORTANTLY TEACHES THEM ABOUT JESUS AND HIS LOVE FOR THEM. WHEN POSSIBLE, THEY WILL EVENTUALLY REUNITE THE CHILDREN WITH THEIR FAMILY. THE FPC FOUNDATION ALSO MADE GIFTS TO THE FOLLOWING MINISTRIES IN 2024. THE OUTREACH FOUNDATION, SEND INTERNATIONAL, SERVENOW FOR BIKES FOR PASTORS IN AFRICA, SAMARITANS PURSE TO HELP WITH HURRICANE RELIEF IN NORTH CAROLINA, AND THE ECO PRESBYTERY IN NORTH CAROLINA TO HELP WITH HURRICANE RELIEF IN WESTERN NC. THE TOTAL GIFTS MADE TO INTERNATIONAL MINISTRIES BY THE FPC FOUNDATION THROUGH GRANTS, GIFTS AND PASSTHROUGHS IN 2024 WAS $114,280.76
  Expenses $96,031 · grants $96,031
• Expenses $33,784 · grants $18,251

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.

IRS record

EIN

57-1011248

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

1997

Accounting year ends

December

Files

Form 990 or 990-EZ

Category (NTEE)

Philanthropy, voluntarism and grantmaking foundations (T31)

Assets (IRS master file)

$5,227,460

Income (IRS master file)

$4,384,521

Filing history

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 57-1011248).

Questions about FIRST PRESBYTERIAN CHURCH FOUNDATION

What is the EIN of FIRST PRESBYTERIAN CHURCH FOUNDATION?

The employer identification number (EIN) of FIRST PRESBYTERIAN CHURCH FOUNDATION is 57-1011248.

Is FIRST PRESBYTERIAN CHURCH FOUNDATION tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.

Are donations to FIRST PRESBYTERIAN CHURCH FOUNDATION tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does FIRST PRESBYTERIAN CHURCH FOUNDATION 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 FIRST PRESBYTERIAN CHURCH FOUNDATION due?

The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.

When did FIRST PRESBYTERIAN CHURCH FOUNDATION last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended December 2024.

Who is the principal officer of FIRST PRESBYTERIAN CHURCH FOUNDATION?

The 990 for the year ended December 31, 2024 names COREY PHILLIPS.

Who are the officers and directors of FIRST PRESBYTERIAN CHURCH FOUNDATION?

The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.

How much revenue does FIRST PRESBYTERIAN CHURCH FOUNDATION have?

On its 990 for the year ended December 31, 2024 it reported revenue of $1,606,109, expenses of $475,934 and total assets of $5,227,460 at year end.

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