Nonprofit · EIN 85-2706026
UPSTATE PRESERVATION TRUST
Tax-exempt · GREENVILLE, SC 29615
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $10,534 | $23,995 | -$13,461 | $436,471 | $200,000 | $236,471 |
| December 31, 2024 | 990 | $1,457,400 | $1,207,366 | $250,034 | $249,932 | $0 | $249,932 |
| December 31, 2023 | 990-EZ | $100,155 | $8,961 | $91,194 | $92,739 | – | $92,739 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,534
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $21,848
- Other expenses
- $2,147
- Program services (functional)
- $21,848
Balance sheet and other
- Total assets, start of year
- $249,932
- Total assets, end of year
- $436,471
- Total liabilities, end of year
- $200,000
- Net assets, end of year
- $236,471
- Cash, savings and investments
- $129,893
- Gross receipts
- $10,534
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 |
|---|---|---|---|
| Samuel Hayes | Chair | 5 | $0 |
| Lilah Westmoreland | Vice Chair | 5 | $0 |
| Maria Halatcheva | Treasurer | 5 | $0 |
| Lillian Boatright | Secretary | 5 | $0 |
| Lindsey Strand | Director at Large | 3 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lindsey Strand | Chair Officer | 10 | $0 |
| Lilah Westmoreland | Treasurer Officer | 10 | $0 |
| Samuel Hayes | Vice Chair Officer | 10 | $0 |
| Lillian Boatright | Secretary Officer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Hayes | Chairperson | 10 | $0 |
| Lindsey Strand | Vice Chairperson | 10 | $0 |
| Lillian Boatwright | Secretary | 5 | $0 |
| Karis Sutherland | Treasurer | 5 | $0 |
| Joe Johnson | Member - Board of Directors | 2 | $0 |
| Nick McKinney | Member - Board of Directors | 2 | $0 |
| Andrew Slaton | Member - Board of Directors | 2 | $0 |
| Erin Farry | Member - Board of Directors | 2 | $0 |
| Jack Eubanks | Member - Board of Directors | 2 | $0 |
| Lilah Westmoreland | Member - Board of Directors | 2 | $0 |
| Sarah Bonnette | Member - Board of Directors | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 9 VALERIE DR, GREENVILLE, SC 29615-1294
- In care of
- % LINDSEY STRAND
- Mailing address (990-N for 2022)
- 9 Valerie Drive, Greenville SC 29615
- Principal officer (990-N for 2022)
- Sam Hayes, 9 Valerie Drive, Greenville SC 29615
- Signed the 990-EZ
- Maria Halatcheva, Treasurer
- Website
- preserveupstate.org
Mission
The mission of the Upstate Preservation Trust is to preserve and protect the historic fabric of the Upstate of South Carolina. The organization was developed out of an urgent need to help protect the large quantity of buildings that are being demolished due to intense development pressure in our region of South Carolina. As an organization we have identified education community engagement and stewardship as three key areas that we believe are important to accomplishing our mission of preserving the historic spaces of the Upstate.
Program accomplishments
- In 2025 UPT acquired grant funding from the Greenville County Historic and Natural Resources Trust and the South Carolina Conservation Bank n the amount of 1,205,000 for the purchase of Oakland Plantation in Simpsonville SC. Ownership of the land and buildings was then immediately same day transferred to the County of Greenville. UPT is engaged with renovating the buildings on the property especially the main house back to its original sate from the 19th century. A conditions report was prformed and a management fee was paid.Expenses $21,848
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-2706026
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A82)
- Assets (IRS master file)
- $436,471
- Income (IRS master file)
- $10,534
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $10,534 | $23,995 | $436,471 | IRS |
| 990 | December 2024 | $1,457,400 | $1,207,366 | $249,932 | XML |
| 990-EZ | December 2023 | $100,155 | $8,961 | $92,739 | XML |
| 990-N for 2022 Officer: Sam Hayes | December 31, 2022 | ≤ $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 85-2706026).
Questions about UPSTATE PRESERVATION TRUST
- What is the EIN of UPSTATE PRESERVATION TRUST?
- The employer identification number (EIN) of UPSTATE PRESERVATION TRUST is 85-2706026.
- Is UPSTATE PRESERVATION TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to UPSTATE PRESERVATION TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPSTATE PRESERVATION TRUST file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of UPSTATE PRESERVATION TRUST 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 UPSTATE PRESERVATION TRUST 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 UPSTATE PRESERVATION TRUST?
- The 990-N for 2022 names Sam Hayes.
- Who are the officers and directors of UPSTATE PRESERVATION TRUST?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does UPSTATE PRESERVATION TRUST have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $10,534, expenses of $23,995 and total assets of $436,471 at year end.
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- CHILDRENS MUSEUM OF THE UPSTATE INC EIN 57-1025453 · last filed 990 for 2024
- GREENVILLE SYMPHONY ASSOCIATION EIN 57-0447452 · last filed 990 for 2025
- GREENVILLE ARTS FESTIVAL EIN 58-2676608 · last filed 990 for 2025
- GREENVILLE THEATRE EIN 57-6001352 · last filed 990 for 2024
- SOUTH CAROLINA CHILDRENS THEATRE EIN 57-0856956 · last filed 990 for 2025
- CENTRE STAGE SOUTH CAROLINA EIN 57-0788169 · last filed 990 for 2025
- UPCOUNTRY HISTORY MUSEUM EIN 57-0833796 · last filed 990 for 2025
All nonprofits in GREENVILLE · South Carolina · Arts, culture and humanities