2024-11-12T10:01:49+00:00 2023-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-01-01 371566967 PCSC FOUNDATION PCSC 8037725885 2817 ASHLAND ROAD COLUMBIA SC 29210 L Franklin Fant President 8037725885 2024-11-12 false true Amy Bibby P00445891 2024-11-12 2023 2024-10-15 13:58:12Z L Franklin Fant 2817 ASHLAND ROAD COLUMBIA SC 29210 1473242 false X https://www.prescommunities.org/ X 2008 SC Provide assistance to the retirement communities and health facilities owned, operated, or managed by Presbyterian Communities of South Carolina. 4 4 0 0 0 0 1366661 552392 0 611444 920850 0 1978105 1473242 1513853 1683149 0 0 0 0 0 1513853 1683149 464252 -209907 33542546 33391930 4715619 1655604 28826927 31736326 PROVIDE ASSISTANCE TO THE RETIREMENT COMMUNITIES AND HEALTH FACILITIES OWNED, OPERATED, OR MANAGED BY PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA. false false 1683149 1683149 FUNDING FOR CHARITABLE CARE (PRESBYTERIAN COMMUNITIES OF SC). EACH YEAR THE ORGANIZATION FUNDS SUBSTANTIALLY ALL THE CHARITABLE CARE PROVIDED BY PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA TO ITS RESIDENTS IN FINANCIAL NEED. IN 2023 PRESBYTERIAN COMMUNITIES OF SC PROVIDED $1,272,026 TO 19 QUALIFIED RESIDENTS WHO HAVE, THROUGH NO FAULT OF THEIR OWN, EXHAUSTED THEIR RESOURCES AND DEPEND ON OTHERS TO REMAIN IN OUR COMMUNITIES. 1683149 true true false false false false false false true false false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 4 4 false false false false true true false true true false false true true true true false false true false false SC X X KEVIN M JOHNSON 8033650855 2817 ASHLAND ROAD COLUMBIA SC 29210 DR STACEY VAN PELT BRENNAN DIRECTOR 1.0 X 0 0 0 ERIC SKIDMORE DIRECTOR 1.0 X 0 0 0 JAY NEXSEN DIRECTOR 1.0 X 0 0 0 Martha Casto DIRECTOR 1.0 X 0 0 0 KEVIN M JOHNSON TREASURER 1.0 39.0 X 0 90233 4086 REV DR FRANKLIN L FANT JR EXECUTIVE DIRECTOR 1.0 39.0 X 0 349433 14619 WILLIAM MCCONNELL SECRETARY 1.0 39.0 X 0 135200 10845 0 574866 29550 0 false true false 0 552392 552392 0 0 0 0 0 664639 664639 0 0 256211 256211 0 256211 256211 0 0 0 0 0 1473242 0 0 920850 1683149 1683149 0 0 0 0 0 0 0 0 1683149 1683149 0 0 8345089 4212244 0 0 0 0 0 0 0 0 19683894 23132407 0 0 5513563 6047279 33542546 33391930 1750 250 0 0 4713869 1655354 4715619 1655604 X 10204304 12861835 18622623 18874491 28826927 31736326 33542546 33391930 X -209907 2585590 533716 X X false true X true false X X 1 PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA 570373677 9 true 1683149 0 1 1683149 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0.0 X true false false false false false false false false false false false false false false true false 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16655117 28115 870551 870551 16683232 15714512 940605 612951 612951 16655117 15240195 474317 1079069 1079069 15714512 14435738 804457 647624 647624 15240195 14354512 81226 651540 651540 14435738 0.236 0.764 false false TRUSTS 6047279 6047279 DUE TO/FROM PCSC 1655354 1655354 X Schedule D, Part V, Line 4 THE ORGANIZATION'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES AND PROVIDING ASSISTANCE TO RESIDENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE ORGANIZATION'S ENDOWMENTS CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES AND PROVIDING ASSISTANCE TO RESIDENTS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Presbyterian Communities of South Carolina, AND PCSC Foundation are tax-exempt under Internal Revenue Code Section 501(c)(3) and, accordingly, no provision for income tax is recorded in the accompanying consolidated financial statements. Presbyterian Properties, LLC's taxable income or loss is allocated to the member in accordance with the operating agreement and is reflected in their income taxes; accordingly, the accompanying consolidated financial statements do not reflect a provision or liability for federal and state income taxes. The Organization has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023. true Presbyterian Communities of SC 2817 ASHLAND ROAD COLUMBIA SC 29210 570373677 501(C)(3) 1272026 0 SUPPORT FOR RESIDENTS IN NEED OF FINANCIAL ASSISTANCE 1 0 Schedule I, Part I, Line 2 THE FOUNDATION GRANTED FUNDS TO PRESBYTERAIN COMMUNITIES OF SOUTH CAROLINA A RELATED ORGANIZATION. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE FOUNDATION GRANTED FUNDS TO PRESBYTERAIN COMMUNITIES OF SOUTH CAROLINA A RELATED ORGANIZATION. false false false false false false false false false REV DR FRANKLIN L FANT JR EXECUTIVE DIRECTOR 0 315433 0 0 0 34000 0 8805 0 5814 0 364052 0 0 Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION'S SOLE MEMBER IS THE PRESBYTERIAN HOME OF SOUTH CAROLINA. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body AN ELECTION OF ALL DIRECTORS BY THE PRESBYTERIAN HOME OF SOUTH CAROLINA SHALL BE HELD AT EACH ANNUAL MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS REVIEWED BY MANAGEMENT PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy WRITTEN CONFLICT OF INTEREST IS PLACED ON THE AGENDA AT EACH BOARD MEETING AND TRUSTEES ARE REQUIRED TO DECLARE CONFLICT OF ANY ISSUE THAT ARISES. SHOULD A CONFLICT OF INTEREST EXIST, THE BOARD MEMBER IS REQUIRED TO RECUSE HIM/HERSELF FROM VOTING. Form 990, Part VI, Line 15a Process to establish compensation of top management official A CONFLICT-FREE BOARD RELYING ON COMPARABLE SALARY INFORMATION FROM SIMILAR ORGANIZATIONS IN THE SAME GEOGRAPHIC LOCATION VOTES ON COMPENSATION ADJUSTMENTS FOR THE CEO. Form 990, Part VI, Line 18 How forms are made available to the public THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST FROM THE ADMINISTRATIVE OFFICE. ADDITIONALLY, RECENT FORM 990 FILINGS CAN BE FOUND AT GUIDESTAR.ORG. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FROM THE ADMINISTRATIVE OFFICE. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of beneficial interest - 94190; Change in beneficial interest of trusts - 439526; Form 990, Part XII, Line 2c Change of oversight process or selection process THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PRESBYTERIAN COMMUNITIES OF SOUTH CAROLINA 2817 ASHLAND AVENUE COLUMBIA SC 29210 570373677 NON-PROFIT HEALTHCARE AND RETIREMENT COMMUNITY SERVICES SC 501(c)(3) 10 NA false false true false false false false false false false false false true true true true false true false false