2026-07-31T16:28:38+00:00 2025-12-31 440160260 FORVIS MAZARS LLP 4161 PIEDMONT PARKWAY SUITE 310 GREENSBORO NC 27410 990 2025-01-01 202953427 MARJORIE M & LAWRENCE R BRADLEY ENDOWMENT FUND MARJ 8288595314 255 SOUTH TRADE STREET TRYON NC 28782 PETER FRANKLIN BOARD CHAIR 2026-07-31 true BRIAN DOUD P01748393 3368895156 2026-07-30 2025 2025-03-06 01:10:19Z PETER FRANKLIN 255 SOUTH TRADE STREET TRYON NC 28782 3229120 false X X 2005 NC TO GIVE GRANTS IN POLK COUNTY, NC FOR CHARITABLE, EDUCATIONAL, MEDICAL AND COMMUNITY BENEFIT PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) AND 170(C)(2) OF THE INTERNAL REVENUE CODE OF 1986 AND TO SUPPORT THE POLK COUNTY COMMUNITY FOUNDATION. 11 11 0 11 0 3000 0 0 0 315157 277135 0 0 318157 277135 0 841318 0 0 0 0 0 0 292017 315761 292017 1157079 26140 -879944 11539908 11646947 500 500 11539408 11646447 TO GIVE GRANTS IN POLK COUNTY, NC FOR CHARITABLE, EDUCATIONAL, MEDICAL AND COMMUNITY BENEFIT PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) AND 170(C)(2) OF THE INTERNAL REVENUE CODE OF 1986 AND TO SUPPORT THE POLK COUNTY COMMUNITY FOUNDATION. false false 8875 THE ENDOWMENT FUND INCURS EXPENSES TO MAINTAIN NATURE TRAILS FOR GENERAL PUBLIC USE ON ITS REAL PROPERTY. 841318 841318 277135 THE ENDOWMENT FUND, THROUGH A GRANT TO POLK COUNTY COMMUNITY FOUNDATION, THE FUND'S SUPPORTED ORGANIZATION, SUPPORTS THE COMMUNITY FOUNDATION'S GRANTMAKING EFFORTS. 850193 true false false false false false false false false true false true true 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 false true true false false false false true 2 0 true 0 false false false false false false false false false false false false X 11 11 false true false false false false false true true false false false true true true true true true true false false false X X X SARA BELL 8288595314 255 SOUTH TRADE STREET TRYON NC 28782 A THOMAS JACKSON TREASURER 1.0 1.0 X X 0 0 0 KEVIN D BURNETT SECRETARY 1.0 1.0 X X 0 0 0 PETER R FRANKLIN CHAIR 1.0 1.0 X X 0 0 0 SUSAN S MCHUGH VICE CHAIR 1.0 1.0 X X 0 0 0 CAROLYN GIBSON 1.0 1.0 X 0 0 0 DALE L MCENTIRE 1.0 1.0 X 0 0 0 FRANCES H PARKER 1.0 1.0 X 0 0 0 GORDON B HAMILTON 1.0 1.0 X 0 0 0 HEIDI L SHULL 1.0 1.0 X 0 0 0 MATTHEW POHSWEG JR 1.0 1.0 X 0 0 0 NORMA W BATCHELDER 1.0 1.0 X 0 0 0 SARA BARRON BELL PRESIDENT & CEO 1.0 40.0 X 0 208586 54516 0 208586 54516 0 false true false 0 0 0 0 0 0 0 171001 171001 0 0 3058119 2951985 106134 0 106134 106134 0 0 0 0 0 0 277135 277135 0 0 841318 841318 251669 251669 19721 19721 8550 8550 0 0 0 0 10682 10682 16264 16264 OTHER EXPENSES 8875 8875 0 0 0 0 1157079 850193 306886 0 866622 824888 0 0 0 0 0 0 0 0 7267212 7415985 3406074 3406074 0 0 11539908 11646947 500 500 0 0 0 0 500 500 X 841820 957436 10697588 10689011 11539408 11646447 11539908 11646947 -879944 986983 0 X false true true false X X 1 POLK COUNTY COMMUNITY FOUNDATION 510168751 7 true 841318 0 1 841318 0 true false false false false false false false false false false false false false false true false 10698090 10698090 10698090 10698090 10698090 10698090 10698090 10698090 10698090 10698090 0.0 1.0 0.0 false false CLOSELY-HELD EQUITY INTERESTS FINANCIAL DERIVATIVES MUTUAL FUNDS 7415985 F 7415985 REAL ESTATE 3406074 C 3406074 0 X 1264118 986983 0 986983 277135 0 0 277135 1157079 0 0 1157079 0 0 1157079 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 CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2025 OR 2024. true POLK COUNTY COMMUNITY FOUNDATION INC 255 SOUTH TRADE STREET TRYON NC 28782 510168751 501(C)(3) 841318 COST GENERAL SUPPORT 1 0 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS THE ORGANIZATION, A TYPE I SUPPORTING ORGANIZATION, MAKES FUNDS AVAILABLE TO THE SUPPORTED ORGANIZATION. PROCESSES ARE MONITORED BY STAFF OF THE SUPPORTED ORGANIZATION. X X X X X false false false false false false false false false SARA BARRON BELL PRESIDENT & CEO 0 208586 0 0 0 0 0 41717 0 12799 0 263102 0 0 SCHEDULE J, PART I, LINE 3 THE RELATED ORGANIZATION CONDUCTS AN ANNUAL REVIEW OF THE CEO TO REVIEW PERFORMANCE AND GOALS. COMPENSATION PAID IS BASED ON MULTIPLE FACTORS INCLUDING COMPARISON CEO SALARIES FOR THE RESPONSIBILITIES AND EXPERTISE OF THE CEO. ALL COMPENSATION IS RECOMMENDED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS OF THE RELATED ORGANIZATION PRIOR TO THE START OF THE FISCAL YEAR. FORM 990, PART VI, LINE 3 DELEGATION OF MANAGEMENT DUTIES THE BRADLEY ENDOWMENT FUND DELEGATES MANAGEMENT DUTIES TO POLK COUNTY COMMUNITY FOUNDATION PER A MANAGEMENT FEE ARRANGEMENT BETWEEN THE ORGANIZATIONS. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY ALL BOARD MEMBERS RECEIVE A COPY OF THE 990 TO REVIEW AND ANY COMMENTS OR QUESTIONS ARE DISCUSSED IN A BOARD MEETING BEFORE FILING THE 990. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY THE NOMINATING COMMITTEE AND THE BOARD OF DIRECTORS DO NOT ALLOW ANY VOLUNTEERS WHO HAVE IMPERMISSIBLE CONFLICTS OF INTEREST TO SERVE THE BRADLEY ENDOWMENT FUND. POSSIBLE CONFLICTS OF INTEREST ARE DISCUSSED REGULARLY AT FULL BOARD MEETINGS AND NOTED IN THE MINUTES. THE SECRETARY, WHO PREPARES THE MINUTES AND ATTENDS ALL BOARD MEETINGS, KEEPS A RUNNING LIST OF ALL POTENTIAL CONFLICTS SO THESE CONFLICTS ARE RAISED AT THE APPROPRIATE TIMES BEFORE VOTING. ALL BOARD MEMBERS ARE AWARE OF THE POTENTIAL HARM OF ANY APPEARANCE OF IMPROPRIETY AND ALL DILIGENTLY SEEK TO MAKE SURE THAT THEIR OWN ACTIONS AND THE ACTIONS OF ALL OTHERS IN POSITIONS OF POTENTIAL POWER ARE BEYOND REPROACH. SIGNED CONFLICT OF INTEREST FORMS ARE REQUIRED FROM EVERY BOARD AND COMMITTEE MEMBER. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE BRADLEY ENDOWMENT FUND DOES NOT HAVE ANY EMPLOYEES. THEREFORE, THERE IS NO NEED TO DETERMINE COMPENSATION. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS INCLUDING THE FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST DURING THE NORMAL BUSINESS HOURS OF 9:00 - 4:00 MONDAY - THURSDAY AND 9:00 - 12:00 FRIDAY AT THE OFFICE OF THE POLK COUNTY COMMUNITY FOUNDATION, LOCATED AT 255 SOUTH TRADE STREET, TRYON, N.C. BRADLEY FUND LLC 255 SOUTH TRADE ST TRYON NC 28782 320524591 HOLD REAL ESTATE NC 98833 1441825 NA SUNNY COMMUNITY VIEW LLC 255 SOUTH TRADE ST TRYON NC 28782 300957000 HOLD REAL ESTATE NC -5376 450659 NA COMMUNITY GREEN LLC 255 SOUTH TRADE ST TRYON NC 28782 320509141 HOLD REAL ESTATE NC 3569 3223430 NA POLK COUNTY COMMUNITY FOUNDATION 255 SOUTH TRADE ST TRYON NC 28782 510168751 FOUNDATION NC 501(C)(3) 7 NA false false true false false false false false false false false false false false true true false false true false SCHEDULE R, PART V, LINE 1B NAME OF RELATED ORGANIZATION: POLK COUNTY COMMUNITY FOUNDATION TRANSACTION TYPE: B AMOUNT INVOLVED: $841,318 METHOD OF DETERMINING AMOUNT INVOLVED: CASH SCHEDULE R, PART V, LINE 1R NAME OF RELATED ORGANIZATION: POLK COUNTY COMMUNITY FOUNDATION TRANSACTION TYPE: R AMOUNT INVOLVED: $251,669 METHOD OF DETERMINING AMOUNT INVOLVED: PERCENTAGE FEE FOR MANAGEMENT