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MIDDLETON PLACE FOUNDATION

EIN 57-0611604 CHARLESTON, SC

Revenue 2023
$2,804,765
Expenses 2023
$1,770,667

Program services were 67.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A540
Classification
1000
Street
4300 ASHLEY RIVER RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Caroline Palmer

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Michael Laughlin

    Chairman

    Total calculated
    $0
    Hours/week
    1

  • Pierre Manigault

    Vice Chairman

    Total calculated
    $0
    Hours/week
    1

  • Richard Leadem

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Anne Tinker

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Ascanio Serena

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Charles Duell

    Board Member

    Total calculated
    $196,055
    From this org
    $0
    From related orgs
    $96,055
    Other
    $100,000
    Hours/week
    1 + 25 related

    Schedule J breakdown matched by us

    Base
    $0 + $96,055 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $100,000 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $196,055 related

  • Dr Bellinger Robert

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Earl McMillen

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Hank Holliday

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Herbert Drayton

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jim Kuyk

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jonathan Greene

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Lee Pringle

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Olivia Mitchell

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Sallie Duell

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Scott Bessent

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Beth Kerrigan

    Interim CEO

    Total calculated
    $107,337
    From this org
    $105,500
    From related orgs
    $0
    Other
    $1,837
    Hours/week
    1

  • Christopher Lukic

    Executive Chef

    Total calculated
    $90,850
    From this org
    $90,000
    From related orgs
    $0
    Other
    $850
    Hours/week
    40

  • Joshua Baerg

    Director of Finance

    Total calculated
    $85,414
    From this org
    $83,000
    From related orgs
    $0
    Other
    $2,414
    Hours/week
    40

  • M Todd Tracey

    CEO

    Total calculated
    $125,866
    From this org
    $125,000
    From related orgs
    $0
    Other
    $866
    Hours/week
    40

  • Mark Solomon

    VP Hospitality

    Total calculated
    $126,298
    From this org
    $125,000
    From related orgs
    $0
    Other
    $1,298
    Hours/week
    40

  • Sidney Frazier

    VP Horticulture

    Total calculated
    $83,850
    From this org
    $82,500
    From related orgs
    $0
    Other
    $1,350
    Hours/week
    40

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $2,804,765
    Expenses
    $1,770,667
    Contributions
    $944,410
    Grants paid
    $0
  • 2022
    Revenue
    $2,931,771
    Expenses
    $2,078,237
    Contributions
    $1,046,500
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $3,222,058
    Expenses
    $1,411,250
    Assets (EOY)
    $37,050,119

  • 2020 · 990

    Revenue
    $9,851,787
    Expenses
    $1,564,600
    Assets (EOY)
    $38,947,453

  • 2019 · 990

    Revenue
    $2,683,861
    Expenses
    $1,812,588
    Assets (EOY)
    $27,733,809

  • 2018 · 990

    Revenue
    $3,294,655
    Expenses
    $1,823,001
    Assets (EOY)
    $27,244,208

  • 2017 · 990

    Revenue
    $2,865,559
    Expenses
    $1,761,639
    Assets (EOY)
    $25,815,569

  • 2016 · 990

    Revenue
    $2,652,888
    Expenses
    $1,694,687
    Assets (EOY)
    $24,498,738

  • 2015 · 990

    Revenue
    $2,442,468
    Expenses
    $1,687,534
    Assets (EOY)
    $23,171,039

  • 2014 · 990

    Revenue
    $3,205,519
    Expenses
    $1,632,446
    Assets (EOY)
    $22,619,243

  • 2013 · 990

    Revenue
    $2,434,954
    Expenses
    $1,009,373
    Assets (EOY)
    $19,919,114

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $1,057,331
    Assets (EOY)
    $18,291,709

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2023 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related corporations and trusts on its 2023 return

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 23 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.