2026-05-14T10:24:00+00:00 2025-12-31 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2025-01-01 992769070 The MCA Foundation MCAF 8645820138 424 E Kennedy Street Spartanburg SC 29302 Mark Blackman Chairman 8645820138 2026-05-14 true Amy Bibby P00445891 8282542254 2026-05-13 2025 2025-03-06 01:10:19Z Mark Blackman 424 E Kennedy Street Spartanburg SC 29302 119432 false X n/a X 2024 SC Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation. 6 6 0 6 0 2613061 0 0 0 17772 119432 0 0 2630833 119432 0 16341 0 0 0 0 0 0 0 6896 28138 6896 44479 2623937 74953 2618417 2974740 0 0 2618417 2974740 Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation. false false 16341 16341 0 Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation. 16341 true false false 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 false false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 6 6 false false false false false false false true true false false false true false false false false false false false false false SC X Spartanburg County Foundation 8645820138 424 E Kennedy Street Spartanburg SC 29302 X Laura Fritchey Secretary 1.0 X X 0 0 0 Mark Blackman Chairman 1.0 X X 0 0 0 Sam Erwin Treasurer 1.0 X X 0 0 0 Ken Gately Board Member 1.0 X 0 0 0 Marshall Varner Board Member 1.0 X 0 0 0 Roger Cassell Board Member 1.0 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 0 59111 59111 0 0 60321 60321 0 60321 60321 0 0 0 0 0 0 119432 0 0 119432 16341 16341 28138 28138 0 0 0 0 0 0 0 0 44479 16341 28138 0 0 0 0 0 0 0 0 0 2618417 2974740 0 0 0 0 2618417 2974740 0 0 0 0 0 0 X 2618417 2974740 2618417 2974740 2618417 2974740 74953 281370 0 X X false true true false X X X 1 SPARTANBURG COUNTY FOUNDATION 570351398 7 true 15000 1341 1 15000 1341 true false false false false false false false false false false false false false false true false 0 X 0 0 0 0 0 0 0 0 0 0 0 0 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, 2025. true Spartanburg County Foundation 424 E Kennedy St Spartanburg SC 29302 570351398 501(c)(3) 15000 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. 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 principal Trustee of Balmer 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 4pm, Monday through friday. Form 990, Part XII, Line 2c Change of oversight process or selection process The audited financial statements are reviewed by the Spartanburg county foundation board of trustees. 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