2023-10-16T14:21:04-05:00 2022-12-31 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2022-01-01 571011248 FIRST PRESBYTERIAN CHURCH FOUNDATION FIRS 8646720374 200 W WASHINGTON STREET GREENVILLE SC 29601 COREY PHILLIPS CHAIRMAN 8646720374 2023-10-10 1 COREY PHILLIPS 999009999 0 JANICE A RATICA P00358837 7043338881 2023-09-27 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z COREY PHILLIPS 200 W WASHINGTON STREET GREENVILLE SC 29601 1107801 0 X FIRSTPRESGREENVILLE.ORG X 1994 SC TO BENEFIT FIRST PRESBYTERIAN CHURCH AND OTHER CHRISTIAN MISSIONS, MINISTRIES AND ORGANIZATIONS SUPPORTED BY FIRST PRESBYTERIAN CHURCH. 8 8 0 10 0 0 237836 728385 0 0 338120 242232 0 0 575956 970617 261246 248933 0 0 0 0 0 0 0 81385 97359 342631 346292 233325 624325 2978079 3011597 0 0 2978079 3011597 X 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. 0 0 46407 46407 THE FOUNDATION HOLDS ENDOWMENT FUNDS THAT ARE DEDICATED TO THE SUPPORT OF STUDENTS WHO ARE MEMBERS OF FIRST PRESBYTERIAN CHURCH AND ARE ATTENDING VARIOUS COLLEGES AND UNIVERSITIES. APPLICATIONS ARE SUBMITTED TO THE BOARD OF DEACONS OF FIRST PRESBYTERIAN WHO RECOMMEND THE RECIPIENTS OF THE AVAILABLE FUNDS. IN 2022, $46,407 WAS AWARDED TO 25 SCHOLARSHIP RECIPIENTS WHO USED THE FUNDS TO HELP ATTEND THE SCHOOLS OF THEIR CHOICE. ELEVEN DIFFERENT SCHOOLS RECEIVED CHECKS ON BEHALF OF THESE STUDENTS TO OFFSET A PORTION OF THEIR TUITION AND FEES. 150226 150226 GIFTS TO LOCAL ORGANIZATIONS IN THE GREENVILLE AREA TO SUPPORT MINISTRIES TO CHILDREN FROM ELEMENTARY SCHOOL TO HIGH SCHOOL AGE STUDENTS. THE ORGANIZATIONS RECEIVING THESE GIFTS OR GRANTS WERE NEIGHBORHOOD FOCUS, KB CHARITABLE TRUST, CHRISTIAN LEARNING CENTER OF GREENVILLE AND NEW LIFE BAPTIST CHURCH. IN 2022, THE FIRST PRESBYTERIAN CHURCH FOUNDATION GAVE GRANTS OR GIFTS TO THESE FOUR ORGANIZATIONS WORTH $64,800 TO SUPPORT THEIR MISSION. WHILE EACH ORGANIZATION IS DIFFERENT, THEY ALL SEEK TO IMPACT THE LIVES OF CHILDREN THROUGH VARIOUS PROGRAMS WHICH ARE FAITH BASED AND PROVIDE SUCH THINGS AS SPIRITUAL ENRICHMENT, CHARACTER EDUCATION, LIFE SKILLS AND ACADEMIC SUPPORT. MOST OF THE PROGRAMS SERVE THE STUDENTS AFTER SCHOOL AND DURING THE SUMMER MONTHS, THE CLC OF GREENVILLE PROGRAMS ARE OFFERED DURING REGULAR SCHOOL HOURS TO MIDDLE AND HIGH SCHOOL STUDENTS. ALL THE PROGRAMS OFFERED TO THE STUDENTS BY THESE ORGANIZATIONS ARE DONE SO FREE OF CHARGE. THESE ORGANIZATIONS ARE LOCATED IN DIFFERENT AREAS OF GREENVILLE COUNTY WITH NF BEING ON WHITE HORSE ROAD, KB CHARITABLE TRUST IS ON SETH STREET, CLC GREENVILLE IS IN LOCATIONS NEAR MOST OF THE MIDDLE AND HIGH SCHOOLS IN GREENVILLE COUNTY AND NEW LIFE BAPTIST CHURCH IS IN FOUNTAIN INN.NEIGHBORHOOD FOCUS ("NF") PROVIDES FREE AFTER SCHOOL PROGRAMS TO PRIMARILY HISPANIC AND MINORITY STUDENTS LIVING IN THE WHITE HORSE ROAD CORRIDOR OF GREENVILLE COUNTY. THEY USE PAID STAFF AND VOLUNTEERS TO PROVIDE SPIRITUAL ENRICHMENT, ACADEMIC SUPPORT, CHARACTER EDUCATION AND LIFE SKILLS TO THEIR STUDENTS. THE MAJORITY OF THEIR STUDENTS ARE UNDER-RESOURCED AND MANY STRUGGLE WITH LANGUAGE DIFFICULTIES. DURING THE SUMMER, NF OFFERS A DAY CAMP FOR ELEMENTARY AND MIDDLE SCHOOL AGE STUDENTS. THEY SERVE ABOUT 50 STUDENTS IN THEIR AFTER-SCHOOL PROGRAM AND ABOUT 100 STUDENTS IN THE SUMMER PROGRAM.KB CHARITABLE TRUST ("KBCT") SERVES CHILDREN PRIMARILY IN THE DUNEAN AND JUDSON AREAS OF GREENVILLE AT THEIR SETH STREET PROPERTY BY OFFERING AN AFTER-SCHOOL PROGRAM AND SUMMER CAMP. THE MAJORITY OF THE STUDENTS THEY SERVE COME FROM LOW INCOME, SINGLE PARENT FAMILIES AND LIVE IN AN AREA PRONE TO GANG AND DRUG VIOLENCE. THE COUPLE THAT STARTED KBCT HAD A HEART FOR JESUS AND WANTED TO HELP THESE KIDS BY BUILDING RELATIONSHIPS WITH THEM IN THEIR NEIGHBORHOOD BASED UPON THE MODEL OF JESUS COMING DOWN FROM HEAVEN TO SHOW HIS LOVE FOR US. THEY DO THIS BY PROVIDING A SAFE PLACE TO GO AFTER SCHOOL WHERE THEY ARE HELPED WITH THEIR HOMEWORK, RECEIVE TUTORING, HAVE TIME FOR PLAY AND LEARN ABOUT CHRIST AND THE IMPORTANCE OF HAVING A PERSONAL RELATIONSHIP WITH HIM. HOWEVER, MOST IMPORTANTLY JUST AS CHRIST LOVES US THE STAFF AND VOLUNTEERS SEEK TO MODEL THAT LOVE TO THESE KIDS EACH DAY.CHRISTIAN LEARNING CENTER ("CLC") OF GREENVILLE PROVIDES BIBLE BASED INSTRUCTION TO MIDDLE AND HIGH SCHOOL STUDENTS THROUGH RELEASE TIME CHRISTIAN EDUCATION. THEY PICK UP STUDENTS AT THEIR SCHOOL AND THEN TRANSPORT THEM TO A NEARBY CHURCH AND FACILITY WHERE THEY TAKE A CHRISTIAN EDUCATION CLASS IN THE TIME ALLOTTED BEFORE RETURNING TO THEIR REGULAR SCHOOL. THE HIGH SCHOOL STUDENT'S CLASSES CAN COUNT TOWARDS THEIR ACADEMIC REQUIREMENTS FOR GRADUATION. THEIR GOAL IS TO BRING THESE STUDENTS TO A POINT OF MAKING A DECISION TO ACCEPT CHRIST AS THEIR LORD AND SAVIOR.NEW LIFE BAPTIST CHURCH HAS A MINISTRY TO REACH CHILDREN IN THE FOUNTAIN INN AREA OF GREENVILLE THAT DID NOT HAVE A WAY TO GET TO CHURCH ON SUNDAY MORNING OR WEDNESDAY NIGHT. THEY HAD MEMBERS OF THEIR CONGREGATION THAT WOULD DRIVE A BUS OWNED BY THE CHURCH TO PICK UP THE CHILDREN, BRING THEM FOR SUNDAY SCHOOL AND WEDNESDAY ACTIVITIES AND THEN TAKE THEM HOME. THIS PROVIDED A WAY TO EXPOSE THESE CHILDREN TO THE GOSPEL OF JESUS WITH THE HOPE THEY HAVE A PERSONAL RELATIONSHIP WITH HIM. UNFORTUNATELY, THE BUS USED IN THIS MINISTRY WAS OLD AND IN 2021 REQUIRED REPAIRS THAT MADE IT NO LONGER ECONOMICALLY FEASIBLE TO OPERATE. AS A RESULT, THEY SOUGHT A GRANT TO HELP IN THE PURCHASE OF ANOTHER VEHICLE TO USE IN THIS MINISTRY. IN ADDITION TO THE MINISTRIES DISCUSSED ABOVE THE FPC FOUNDATION GAVE A NUMBER OF SMALLER GRANTS AND GIFTS TO OTHER LOCAL MINISTRIES. THE TOTAL OF GRANTS AND GIFTS GIVEN TO LOCAL MINISTRIES CAME TO $79,300.THE FPC FOUNDATION ALSO GAVE GRANTS TO A NUMBER OF FIRST PRESBYTERIAN CHURCH MINISTRIES. THESE INCLUDED THE CHILDREN'S MINISTRY TO PROVIDE SEED MONEY FOR A PART-TIME POSITION OF A SPECIAL NEEDS MINISTRY COORDINATOR ($25,000), THE YOUTH MINISTRY TO HELP WITH MISSION TRIP EXPENSES ($2,183) AND THE MUSIC MINISTRY FOR MUSIC CAMP EXPENSES ($6,000) AND NEW EQUIPMENT THEY NEEDED FOR THE ORCHESTRA MEMBERS ($4,800). THE CHURCH ALSO RECEIVED OTHER SMALLER GIFTS AND GRANTS FOR VARIOUS PURPOSES WITH THE TOTAL INCLUDING THOSE MENTIONED ABOVE BEING $70,926. IN ADDITION TO THE MINISTRIES DISCUSSED ABOVE THE FPC FOUNDATION GAVE A NUMBER OF SMALLER GRANTS AND GIFTS TO OTHER LOCAL MINISTRIES. THE TOTAL OF GRANTS AND GIFTS GIVEN TO LOCAL MINISTRIES CAME TO $79,300. 52300 52300 IN 2022, THE FPC FOUNDATION PROVIDED GRANTS AND GIFTS TO A NUMBER OF INTERNATIONAL AND NATIONAL MISSIONS AND MINISTRIES. THE LARGEST GIFT WAS TO THE EASTERN DOMINICAN MISSION FOR ITS BRISA'S MEDICAL PROJECT, WHICH TOTALED $20,000. THESE FUNDS WILL HELP IN BUILDING A MEDICAL FACILITY IN THE BRISA'S DEL MAR AREA IN THE CITY OF LA ROMANA IN THE DOMINICAN REPUBLIC. THE FACILITY, WHEN BUILT WILL PROVIDE MEDICAL EXAM ROOMS, EQUIPMENT FOR ULTRASOUNDS AND MANY OTHER MEDICAL SERVICES THAT ARE CURRENTLY UNAVAILABLE IN THIS AREA.THE OUTREACH FOUNDATION, WHICH IS A 501C3 THAT WORKS WITH A NUMBER OF PRESBYTERIAN DENOMINATIONS TO DO MISSION WORK IN VARIOUS PARTS OF THE WORLD, WAS THE RECIPIENT OF FOUR GIFTS FROM THE FPC FOUNDATION. THESE GIFTS INCLUDED A $1,500 AND A $2,500 CHECK FOR THEIR UKRAINIAN RELIEF FUND, A $1,000 GIFT FOR THEIR EGYPTIAN MEDICAL SUPPLIES AND A $5,000 CHECK TO THEIR GENERAL SUPPORT WHICH ALLOWS THE OUTREACH FOUNDATIONS BOARD TO DETERMINE HOW BEST TO USE THESE FUNDS. FIRST PRESBYTERIAN CHURCH HAS A LONG HISTORY OF WORKING WITH AND SUPPORTING THE WORK OF THE OUTREACH FOUNDATION.SAMARITAN'S PURSE RECEIVED A $5,000 GIFT TO THEIR GENERAL SUPPORT IN 2022. THE NEXT LARGEST GIFT WAS TO SEND INTERNATIONAL FOR $4,500 TO PROVIDE SUPPORT TO NATALIE AND STEVEN HALL WHO ARE MEMBERS OF FIRST PRESBYTERIAN CHURCH AND ARE NOW IN THE MISSIONARIES FOR SEND. THE FOUNDATION HAD TWO $3,000 GIFTS. THE FIRST WAS TO ESPERANZA, A MINISTRY THAT PROMOTES MICRO-LENDING IN RURAL COMMUNITIES IN THIRD WORLD COUNTRIES. THESE FUNDS HELP PROVIDE THE CAPITAL FOR NEW LENDING GROUPS. THE SECOND WAS TO THE THORNWELL HOME FOR CHILDREN IN CLINTON SC, A CHRISTIAN BASED FACILITY THAT PROVIDES A NUMBER OF SERVICES TO CHILDREN AND FAMILIES. THESE SERVICES INCLUDE HELPING STRENGTHEN FAMILIES GOING THROUGH CRISIS SITUATIONS, HELPING CHILDREN THAT HAVE SUFFERED ABUSE OR NEGLECT, PROVIDING ACADEMIC SUPPORT FOR THESE CHILDREN, PROVIDING SUPPORT TO FAMILIES THAT PROVIDE HOMES TO CHILDREN IN FOSTER CARE, PROVIDING TRANSITIONAL LIVING TO CHILDREN THAT ARE AGING OUT OF FOSTER CARE TO HELP THEM GET STARTED IN LIVING INDEPENDENTLY AND FINALLY A CHILD DEVELOPMENT CENTER FOR FAMILIES WITH YOUNG CHILDREN TO HELP GET STARTED ON THE RIGHT FOOT EDUCATIONALLY AND FUNDAMENTALLY.THERE WERE A NUMBER OF SMALLER GIFTS THAT WERE GIVEN TO OTHER MINISTRIES BUT THE TOTAL GIFTS TO NATIONAL AND INTERNATIONAL MISSIONS WAS $52,300 IN 2022. 17764 PROGRAM SERVICES WHICH FINANCIALLY SUPPORT OTHER EVANGELICAL CHRISTIAN ORGANIZATIONS. 17764 266697 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 SC X MARILYN MORRISON 8645650992 200 W WASHINGTON ST GREENVILLE SC 29601 X BOB AUGUST DIRECTOR 0.50 X 0 0 0 CAL HURST DIRECTOR 0.50 X 0 0 0 RICK STURGIS DIRECTOR 0.50 X 0 0 0 SUSAN SIMMONS DIRECTOR 0.50 X 0 0 0 COREY PHILIPS CHAIRMAN 3.00 X X 0 0 0 TODD RIPLEY VICE CHAIRMAN 1.00 X X 0 0 0 ANNE BAILEY TREASURER 0.50 X X 0 0 0 JOHN BOMAR SECRETARY 0.50 X X 0 0 0 0 0 0 0 0 0 0 0 728385 113199 728385 240832 240832 138584 137184 1400 1400 1400 970617 0 0 242232 X 177526 177526 46407 46407 25000 25000 14797 14797 64798 64798 159 159 161 161 10588 10588 OTHER EXPENSE 6856 6856 346292 266697 79595 0 23996 96848 2944455 2904161 9628 10588 2978079 3011597 0 0 X 863054 61995 2115025 2949602 2978079 3011597 2978079 3011597 624325 -590807 0 X X 0 0 0 X 76741 134609 311824 237836 728386 1489396 76741 134609 311824 237836 728386 1489396 755114 734282 50469 41700 60726 101569 240832 495296 1984692 0.37000 0.40560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4 13 111573 573043 85500 137930 179518 2724643 1 1 2679260 573043 -350017 46407 116502 14734 2724643 2463361 101725 294257 33245 129918 16920 2679260 2260410 333358 40065 76754 13588 2463361 1994257 9420 317619 32200 16000 12686 2260410 2149647 -59365 35600 47889 12538 1994255 0.43369 0.56631 0.00000 0 0 0 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANTS 20000 RUSSIA AND NEIGHBORING STATES 0 0 GRANTS 4000 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTS 1000 0 0 0 0 0 0 25000 0 25000 CENTRAL AMERICA AND THE CARIBBEAN BRIZAS MEDICAL PROJECT 20000 CHECK 0 2 0 0 0 0 0 0 0 PART I, LINE 2: GRANTEES MUST COMPLETE AN APPLICATION AND SEND IT BACK TO THE FOUNDATION GRANTS COMMITTEE, ALONG WITH A COPY OF THE ORGANIZATION'S MOST RECENT FINANCIAL STATEMENTS. THE PURPOSE OF THE FOUNDATION IS TO BENEFIT FIRST PRESBYTERIAN CHURCH OF GREENVILLE, SOUTH CAROLINA BY AUGMENTING ITS MINISTRIES AND MISSIONS AS WELL AS BY SUPPORTING OTHER CHRISTIAN, EVANGELICAL CAUSES. EACH GRANTEE MUST MEET THESE CRITERIA. PART III ACCOUNTING METHOD: 1 CHRISTIAN LEARNING CENTER 210A MT AIRY CHURCH RD EASLEY SC 29642 582393447 501(C)(3) 10300 0 MINISTRY SUPPORT FIRST PRESBYTERIAN CHURCH 200 W WASHINGTON ST GREENVILLE SC 29601 570349216 501(C)(3) 70926 0 MINISTRY SUPPORT KB CHARITABLE TRUST PO BOX 25301 GREENVILLE SC 29616 571109692 501(C)(3) 20000 0 MINISTRY SUPPORT NEIGHBORHOOD FOCUS PO BOX 9127 GREENVILLE SC 29604 204280877 501(C)(3) 20500 0 MINISTRY SUPPORT NEW LIFE IN CHRIST BAPTIST CHURCH 812 HELLAMS STREET FOUNTAIN INN SC 29644 141950264 501(C)(3) 10000 0 MINISTRY SUPPORT OUTREACH FOUNDATION 381 RIVERSIDE DRIVE SUITE 110 FRANKLIN TN 37064 581375506 501(C)(3) 10000 0 MINISTRY SUPPORT SEND INTERNATIONAL PO BOX 513 FARMINGTON MI 48223 410713904 501(C)(3) 8500 0 MINISTRY SUPPORT 8 0 SCHOLARSHIPS 25 46407 PART I, LINE 2: GRANTEES ARE AWARDED BY COMMITTEES BASED ON VARIOUS FACTORS. THE COMMITTEE MEMBERS EVALUATE THE MERITS OF THE GRANT APPLICATIONS. ONCE SELECTED, THE GRANTEES ARE REQUIRED TO SUBMIT INTERIM REPORTS AND A FINAL ACCOUNTING OF EXPENDITURES FOR THE GRANT. X 1 68199 FMV X 1 45000 FMV 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CPA FIRM AND REVIEWED BY MANAGEMENT. A COPY OF THE 990 IS PROVIDED TO THE GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS AND ACKNOWLEDGES THE CONFLICTS OF INTEREST POLICY ON AN ANNUAL BASIS. IN THE EVENT A POTENTIAL CONFLICT ARISES DURING THE YEAR, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 64,798. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,798. FORM 990, PART XII, LINE 1: THE ORGANIZATION HAS CHANGED ACCOUNTING METHODS TO BE CONSISTENT WITH INTERNAL BOOKS. FIRST PRESBYTERIAN CHURCH 200 W WASHINGTON STREET GREENVILLE SC 29601 CHURCH SC 501(C)(3) LINE 1 NONE 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 FIRST PRESBYTERIAN CHURCH B 70926 BOARD APPROVAL FIRST PRESBYTERIAN CHURCH P 55225 APPROVED COST FIRST PRESBYTERIAN CHURCH C 1400 BOARD APPROVAL