FIVE POINTS ASSOCIATION INC

EIN: 453940167 501(c)(3) Health Care

COLUMBIA, SC

Total Revenue
$1,818,434
Total Expenses
$1,719,405
Total Assets
$968,299
Net Assets
$893,778
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2011
Legal Domicile
SC
Principal Officer
HEATHER MCDONALD
Phone
8037487373
Tax Period
2024-07-01 to 2025-06-30

FIVE POINTS ASSOCIATION INC, founded in 2011, is a community nonprofit in the Health Care sector that reported $1.8M in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. Expenses of $1.7M left a modest 5% surplus.

Mission

THIS CORPORATION IS DEDICATED TO CREATING A BETTER FIVE POINTS NEIGHBORHOOD DISTRICT, WHICH IS LOCATED IN THE HEART OF COLUMBIA, SC. THE PURPOSE IS TO HELP WITH BEAUTIFICATION PROJECTS, AREA SUSTAINABILITY, ZERO WASTE ENDEAVORS, AND TO MAKE CONTRIBUTIONS TO ASSIST WITH THE MANY OPERATIONS OF THE AREA'S HARD WORKING AND EFFECTIVE NON-PROFIT ORGANIZATIONS, AND NEIGHBORHOOD GROUPS AND ASSOCIATIONS WHO ARE ALSO DEDICATED TO THE IMPROVEMENT OF THE FIVE POINTS NEIGHBORHOOD.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $586,296
Program Service Revenue $1,218,920
Investment Income $11,904
Other Revenue $1,314
TOTAL REVENUE $1,818,434

Expense Breakdown

Grants Paid $0
Salaries & Benefits $437,837
Fundraising Expenses $0
Program Expenses $1,355,160
Other Expenses $1,281,568
TOTAL EXPENSES $1,719,405

Year-over-Year Comparison

2024 2023 Change
Revenue $1,818,434 $2,121,366 -0.1%
Expenses $1,719,405 $1,768,772 0.0%
Net Income $99,029 $352,594 -0.7%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
12
Independent Members
12
Employees
6
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$86,426
Total Directors
12
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
HEATHER MCDONALD EXECUTIVE DI 40.00
Officer
$86,426 $0 $86,426
STEPHANIE BAILEY PAST PRESIDE 1.00
Director
$0 $0 $0
LISA BARRETT BOARD MEMBER 1.00
Director
$0 $0 $0
TZIMA BROWN BOARD MEMBER 1.00
Director
$0 $0 $0
HEATHER BURNS BOARD MEMBER 1.00
Director
$0 $0 $0
RICHARD BURTS TREASURER 1.00
Director
$0 $0 $0
STEVE COOK PRESIDENT 1.00
Director
$0 $0 $0
CAROLINE CROWDER BOARD MEMBER 1.00
Director
$0 $0 $0
RANDY DENNIS BOARD MEMBER 1.00
Director
$0 $0 $0
ASHLEY LINDLER VICE PRESIDE 1.00
Director
$0 $0 $0
DANIEL NORRIS BOARD MEMBER 1.00
Director
$0 $0 $0
TIM SMITH SECRETARY 1.00
Director
$0 $0 $0
ORLANDO OPIE TAYLOR BOARD MEMBER 1.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $1,818,434 $1,719,405 $968,299 $99,029
2024 $2,121,366 $1,768,772 $804,948 $352,594
2023 $1,465,005 $1,322,998 $452,685 $142,007
2022 $1,080,399 $1,166,777 $320,721 $-86,378
2021 $1,236,716 $682,908 $456,484 $553,808
2020 $366,333 $731,968 $238,572 $-365,635
2019 $850,044 $688,291 $309,502 $161,753
2018 $1,047,997 $833,400 $332,758 $214,597
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