Form 990 for tax year 2022

Totals

Total revenue

$970,617

Total expenses

$346,292

Contributions and grants received

$728,385

Grants paid

$248,933

Program service revenue

$0

Investment income

$242,232

Other revenue

$0

Total assets, end of year

$3,011,597

Total liabilities, end of year

$0

Net assets or fund balances, end of year

$3,011,597

Program services expenses (Part IX)

$266,697

Management and general expenses

$79,595

Fundraising expenses

$0

Program service expenses (Part III)

$266,697

Program services were 77.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2022

• 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.

  Expenses $46,407 · Grants $46,407

• 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.

  Expenses $150,226 · Grants $150,226

• 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.

  Expenses $52,300 · Grants $52,300

• PROGRAM SERVICES WHICH FINANCIALLY SUPPORT OTHER EVANGELICAL CHRISTIAN ORGANIZATIONS.

  Expenses $17,764

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

• FIRST PRESBYTERIAN CHURCH

  $70,926

  MINISTRY SUPPORT

• NEIGHBORHOOD FOCUS

  $20,500

  MINISTRY SUPPORT

• KB CHARITABLE TRUST

  $20,000

  MINISTRY SUPPORT

• CHRISTIAN LEARNING CENTER

  $10,300

  MINISTRY SUPPORT

• NEW LIFE IN CHRIST BAPTIST CHURCH

  $10,000

  MINISTRY SUPPORT

• OUTREACH FOUNDATION

  $10,000

  MINISTRY SUPPORT

• SEND INTERNATIONAL

  $8,500

  MINISTRY SUPPORT

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• FIRST PRESBYTERIAN CHURCH

  501(C)(3) · CHURCH · SC

  Directly controlled by NONE

Provenance

Return type

form_990

Tax year

2022

Filed

10 October 2023

IRS schema version

2022v5.0

Source object

202332899349301023

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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