2024-12-12T14:29:37+00:00 2023-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-01-01 542082667 Lucy Harper Grier Benevolent Foundation LUCY 8645820138 424 E KENNEDY STREET SPARTANBURG SC 29302 Charlotte Grier Gee Chairwoman 8645820138 2024-12-12 false true Amy Bibby P00445891 8282542254 2024-12-12 2023 2024-10-15 13:58:12Z CHARLOTTE GRIER GEE 424 E KENNEDY STREET SPARTANBURG SC 29302 42389 false X n/a X 2003 SC Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation. 10 9 0 9 0 0 150000 0 0 0 37232 42389 0 0 187232 42389 64768 71346 0 0 0 0 0 0 0 24736 24571 89504 95917 97728 -53528 1861351 2086450 0 0 1861351 2086450 Charitable and philanthropic endeavors in support of and in conjunction with the spartanburg county foundation. false false 72369 71346 Grants to support philanthropic endeavors in Spartanburg county in support of the Spartanburg county foundation. 72369 true true false false false false false false false false false false false false 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 10 9 true false false false false false false true true false false true false false false false false false SC X SPARTANBURG COUNTY FOUNDATION 8645820138 424 E KENNEDY STREET SPARTANBURG SC 29302 CHARLOTTE G GEE CHAIRMAN 1.0 X X 0 0 0 JOE H TOWSON DIRECTOR 1.0 X X 0 0 0 MARY G WHELESS VICE CHAIRMAN 1.0 X X 0 0 0 TROY M HANNA SECRETARY 1.0 40.0 X X 0 208811 24948 WILLIAM P GEE TREASURER 1.0 X X 0 0 0 EMERSON FORT WOLFE JR DIRECTOR 1.0 X 0 0 0 JOHN S CHAPMAN DIRECTOR 1.0 X 0 0 0 KATHLEEN M CATES DIRECTOR 1.0 X 0 0 0 LAURENCE HARPER GRIER DIRECTOR 1.0 X 0 0 0 0 208811 24948 0 false true false 0 0 0 0 0 0 0 42389 42389 0 0 0 0 0 0 0 0 0 42389 0 0 42389 71346 71346 23548 23548 0 0 0 0 GRANT EXPENSE 1023 1023 0 0 0 0 95917 72369 23548 0 0 0 0 0 0 0 0 0 1861351 2086450 0 0 0 0 1861351 2086450 0 0 0 0 0 0 X 1861351 2086450 1861351 2086450 1861351 2086450 X -53528 272750 5877 X false true X true false X X X 1 SPARTANBURG COUNTY FOUNDATION 570351398 7 true 0 72369 1 0 72369 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X Schedule D, Part X, Line 2 THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A CHARITABLE ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE FOUNDATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2022. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has been recognized by the Internal Revenue Service as a charitable organization as described in Section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal income taxes pursuant to Section 509(a)(2) of the Internal Revenue Code. Accordingly, no provision for income taxes is included in the accompanying combined financial statements. The Foundation has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2023. true National Multiple Sclerosis Society 733 Third Avenue 3rd Floor New York NY 10017 566019372 501(C)(3) 14000 General Support 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Supporting organization grants are first approved by the board of the supporting organization. Grants are further reviewed by The Spartanburg County Foundation to determine that the grantee organization is exempt under 501(c)(3), or qualifies as a church or as a governmental agency. If the grantee meets one of these requirements, the grant is approved without further monitoring. If not, the grant is denied. The Spartanburg County Foundation Board of Trustees reviews grants at their regularly scheduled meetings. false false false false false false false false false TROY M HANNA SECRETARY 0 208811 0 0 0 0 0 24948 0 0 0 233759 0 0 Form 990, Part VI, Line 2 Family/business relationships amongst interested persons MARY S WHELESS, CHARLOTTE GEE - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Copy of form 990 and attachments are given to all trustees for their review prior to filing. The return is reviewed by the president of spartanburg county foundation and a principal trustee of the benevolent foundation, who signs the return. Form 990, Part VI, Line 19 Required documents available to the public Upon request, the financial statements and form 990 are available for inspections at the office of Spartanburg county foundation, 424 E Kennedy street, Spartanburg, sc 29302, telephone 864-582-0138, between the hours of 9AM and 5PM, Monday through Friday. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Other adjustment to investment value - 5877; FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION: COUNTY FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B: COPY OF FORM 990 AND ATTACHMENTS ARE GIVEN TO ALL TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. THE RETURN IS REVIEWED BY THE PRESIDENT OF SPARTANBURG COUNTY FOUNDATION AND A PRINCIPAL TRUSTEE OF THE BENEVOLENT FOUNDATION, WHO SIGNS THE RETURN. FORM 990, PART VI, SECTION C, LINE 19: UPON REQUEST, THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTIONS AT THE OFFICE OF SPARTANBURG COUNTY FOUNDATION, 424 E KENNEDY STREET, SPARTANBURG, SC 29302, TELEPHONE 864-582-0138, BETWEEN THE HOURS OF 9AM AND 5PM, MONDAY THROUGH FRIDAY. FORM 990, PART XII, LINE 2C: THE SPARTANBURG COUNTY FOUNDATION BOARD OF TRUSTEES REVIEWS THE AUDIT. THERE HAS BEEN NO CHANGE IN PROCEDURES FROM PRIOR YEARS. SPARTANBURG COUNTY FOUNDATION 424 E KENNEDY STREET SPARTANBURG SC 29302 570351398 FOUNDATION SC 501(c)(3) 7 NA false false false false false false false false false false false false false false false false false false true false