Epworth Childrens Home in Columbia, South Carolina (SC)

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Epworth Childrens Home
Employer Identification Number (EIN)570314389
Name of OrganizationEpworth Childrens Home
In Care of NameSean Douglas
Address2900 Millwood Ave, Columbia, SC 29205-1359
ActivitiesOther religious activities, Other school related activities
SubsectionCharitable Organization
Ruling Date06/1950
DeductibilityContributions are deductible
FoundationOrganizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$27,596,361
Amount of Income$10,772,225
Form 990 Revenue Amount$5,499,873
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Residential, Custodial Care


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Amount of income in 2012: $10,772,225
Epworth Childrens Home: 

 $10,772,225
Other organizations performing similar types of work: 

 $227,569

Assets in 2012: $27,596,361
Epworth Childrens Home: 

 $27,596,361
Other organizations performing similar types of work: 

 $141,851

Expenses in 2007: $5,025,875
This organization: 

 $5,025,875
Other organizations performing similar types of work: 

 $1,845,038

Income to expenses ratio in 2007: 0.6
This organization: 

 0.6
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 80.8%
Epworth Childrens Home: 

 80.8%
Other organizations performing similar types of work: 

 84.6%

Number of employees in 2007: 89
Epworth Childrens Home: 

 89
Other organizations performing similar types of work: 

 73

Employees paid over $50,000 in 2007: 5.6%
Epworth Childrens Home: 

 5.6%
Other organizations performing similar types of work: 

 4.1%

Grants share in income in 2007: 87.5%
Epworth Childrens Home: 

 87.5%
Other organizations performing similar types of work: 

 44.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$4,263,567$6,011,891$3,435,955$4,008,844$3,555,349$4,019,626$4,404,991$3,165,472
Contributions, gifts, grants, and similar amounts received$3,154,808$5,253,354$2,342,003$2,197,744$2,179,525$2,333,225$2,640,898$2,770,525
Contributions to donor advised funds$0$0
Direct public support$2,890,114$4,935,447$2,061,199$1,985,073$1,934,329$2,135,584$2,441,121$2,218,073
Indirect public support$1,820$2,672$2,423$3,763$2,408$0$0$0
Government contributions (grants)$262,874$315,235$278,381$208,908$242,788$197,641$199,777$552,452
Program service revenue including government fees and contracts$24,257$22,501$17,981$19,616$22,688$232,201$27,868$27,739
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$40,319$12,967$9,912$7,832$11,768$393,914$398,564$372,623
Dividends and interest from securities$741,307$639,988$553,710$435,548$338,205$0$0$0
Net rental income or (loss)$47,262$55,738$45,663$25,414$0$0$0$0
Gross rents$47,262$55,738$45,663$25,414$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$251,512$24,514$462,995$1,320,998$1,002,419$1,053,956$1,323,549$-26,809
Gross amount from sales of assets other than inventory$11,279,821$4,770,824$6,513,075$17,284,845$12,285,871$16,278,505$14,502,267$6,328,939
Less: cost or other basis and sales expenses$11,028,309$4,746,310$6,050,080$15,963,847$11,283,452$15,224,549$13,178,718$6,355,748
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$4,102$2,829$3,691$1,692$744$6,330$14,112$21,394
Total expenses$4,877,061$5,005,950$5,221,996$5,228,788$5,412,752$5,057,789$5,186,397$5,025,875
Program services$3,893,023$3,948,098$4,128,913$4,060,716$4,161,905$3,852,321$4,223,706$4,058,900
Management and general$834,823$921,853$948,907$1,023,028$1,108,822$1,080,690$688,051$688,692
Fundraising$149,215$135,999$144,176$145,044$142,025$124,778$274,640$278,283
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$34,659,266$31,839,236$31,437,531$30,805,863$29,835,292$29,161,775$28,934,038$25,631,036
Excess or (deficit) for the year$-613,494$1,005,941$-1,786,041$-1,219,944$-1,857,403$-1,038,163$-781,406$-1,860,403
Net assets or fund balances at beginning of year$38,669,879$34,659,266$31,839,236$31,437,531$30,805,863$29,835,292$29,161,775$28,934,038
Other changes in net assets or fund balances$-3,397,119$-3,825,971$1,384,336$588,276$886,832$364,646$553,669$-1,442,599
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$5,025,875$4,058,900$688,692$278,283
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$91,839$78,063$8,266$5,510
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,445,371$2,091,325$240,727$113,319
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$336,077$294,106$29,050$12,921
Payroll taxes$169,591$149,467$15,581$4,543
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$104,447$91,337$8,384$4,726
Telephone$50,179$40,889$7,371$1,919
Postage and shipping$44,844$0$8,126$36,718
Occupancy$413,418$381,239$28,535$3,644
Equipment rental and maintenance$120,711$110,827$9,370$514
Printing and publications$93,631$2,104$17,591$73,936
Travel$25,024$23,074$199$1,751
Conferences, conventions, and meetings$0$0$0$0
Interest$1,709$0$1,709$0
Depreciation, depletion, etc.$455,698$389,594$66,104$0
Other expenses not covered above$673,336$406,875$247,679$18,782
Balance Sheets
20002001200220032004200520062007
Total assets$35,349,614$32,450,456$32,145,405$31,859,559$30,555,847$29,439,773$29,232,216$25,874,126
Cash - non-interest-bearing$23,071$223,378$44,394$24,348$239,927$39,641$13,358$51,985
Savings and temporary cash investments$1,215,736$3,002,730$1,086,432$1,740,835$1,009,521$1,121,780$958,862$1,152,210
Accounts receivable less allowance for doubtful accounts$123,990$143,806$143,909$183,812$184,801$135,395$143,308$106,815
Pledges receivable less allowance for doubtful accounts$2,011,816$1,060,613$828,760$419,905$200,526$145,620$343,850$106,500
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$5,882$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$10,723$13,440$14,020$18,393$4,015$8,128$18,840$6,552
Investments - publicly-traded securities$13,595,932$13,581,089
Investments - other securities$18,446,990$14,557,783$16,467,015$14,800,972$14,209,627$13,527,541$0$0
Investments - land, buildings, and equipment less accumulated depreciation$6,626,795$6,659,804$6,674,065$6,859,041$6,604,400$6,490,517$6,468,385$3,745,425
Investments - other$159,687$111,324$111,324$111,324$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$6,638,915$6,552,042$6,675,363$7,632,336$8,038,131$7,909,376$7,539,454$7,073,977
Other assets, including program-related investments$86,009$125,536$100,123$68,593$64,899$61,775$150,227$49,573
Total liabilities$690,348$611,220$707,874$1,053,696$720,555$277,998$298,178$243,090
Accounts payable and accrued expenses$690,348$611,220$707,874$1,053,696$720,555$277,998$298,178$243,090
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$35,349,614$32,450,456$32,145,405$31,859,559$30,555,847$29,439,773$29,232,216$25,874,126
Total net assets or fund balances$34,659,266$31,839,236$31,437,531$30,805,863$29,835,292$29,161,775$28,934,038$25,631,036
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$4,263,567$6,011,891$3,435,955$4,008,844$3,555,349$4,019,626$4,404,991$3,165,472
Total revenue, gains, and other support per audited financial statements$866,448$2,185,920$4,820,292$4,597,120$4,442,181$3,948,782$4,958,660$1,722,873
Other expenses$-3,397,119$-3,825,971$1,384,337$588,276$886,832$-70,844$553,669$-1,442,599
Net unrealized gains on investments$-3,397,119$-3,825,971$1,384,337$588,276$886,832$-70,844$553,669$-1,442,599
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$4,877,060$5,005,950$5,221,996$5,228,788$5,412,752$5,057,789$5,186,397$5,025,875
Total expenses and losses per audited financial statements$4,877,061$5,005,950$5,221,996$5,228,788$5,412,752$5,057,789$5,186,397$5,025,875
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
0$91,839$20,898$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings21
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200689
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$345,814$49,133
Program service revenue
Program service revenue 1000000$000$0$27,739
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$372,623$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-26,809$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$21,394
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$60,598$3,635$0
$56,942$3,386$0
$56,396$3,382$0
$53,833$3,229$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$2,552,930$2,965,670$3,095,554
Gifts, grants, and contributions received$0$0$0$0$0$2,179,525$2,333,225$2,640,898
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$22,688$232,201$41,980
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$349,973$393,914$398,564
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$744$6,330$14,112
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$5,865,265
Contributions, Gifts, Grants and Other Similar Amounts$4,504,532
Program Service Revenue$30,409
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$278,317
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$29,550
Gross rents (Real / Personal)$29,550 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$29,550 / $0
Net gain from sales of assets other than inventory$991,837
Gross amount from sales of assets other than inventory (Securities / Other)$12,923,504 / $0
Less: cost or other basis and sales expenses (Securities / Other)$11,931,667 / $0
Gain or (loss) (Securities / Other)$991,837 / $0
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$30,620
Statement of Functional Expenses (for 2011)
Total functional expenses$4,333,801
Compensation of current officers, directors, trustees, and key employees$160,327
Other salaries and wages$1,868,967
Payroll taxes$136,125
Professional fundraising services$0
Other$2,168,382
Balance Sheet (for 2011)
Total assets$25,456,997
Total liabilities$222,872
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$222,872
Total net assets or fund balances$25,234,125
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$17,819,317
Gifts, grants, contributions, and membership fees received$16,072,359
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,746,958
Gross receipts from related activities, etc.$194,639
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8Fort Defiance Housing Corporation6200 Seagull St Ne Ste B, Albuquerque, NM 87109-2547NM2001-11$6,398,309
9Greenwich Adult Day Care Inc125 River Road Ext, Cos Cob, CT 06807-2556CT1983-03$3,164,217
10Tri-County Home For Girls403 Willow Ct, Ncharleston, SC 29420SC1997-08$113,000
11Carolina Childrens Home3201 Trenholm Rd, Columbia, SC 29204-3371SC1947-08$6,433,875
12John K Crosswell Home Pof11 Crosswell Dr, Sumter, SC 29150-3611SC1942-12$3,025,355
13Eagle Harbor Inc1044 Eagle Harbor Ln, Summerville, SC 29483-2206SC2000-11$667,140
14Calvary Home For Children110 Calvary Home Cir, Anderson, SC 29621-1002SC1998-10$475,812
15Ebenezer Social Action & Community Development Enterprise44 Nassau St, Charleston, SC 29403-5511SC2002-07$385,312
16Mccormick Childrens Home Inc146 Tomb Rd, Mc Cormick, SC 29835-5116SC1997-06$375,164
17Kenya Orphanage ProjectPO BOX 5234, Clover, SC 29710-5003SC2003-02$150,910
18New Hope Ranch Boarding School335 Coit Chapman Ln, Society Hill, SC 29593-5099SC2003-07$140,566
19Hopewell Senior Day Care Center, Evans Mcneil Jr1277 Blakely Rd, Salters, SC 29590-3439SC2009-03$138,816
20Living Hope Foundation Inc3719 Louis Rich Road, Newberry, SC 29108SC2004-04$46,605
Number of organizations performing similar types of work
Alaska3
Alabama16
Arkansas11
Arizona17
California219
Colorado19
Connecticut10
District of Columbia9
Delaware1
Florida70
Georgia71
Hawaii7
Iowa4
Idaho4
Illinois34
Indiana22
Kansas5
Kentucky13
Louisiana23
Massachusetts18
Maryland29
Maine7
Michigan60
Minnesota15
Missouri20
Mississippi12
Montana3
North Carolina58
North Dakota2
Nebraska4
New Hampshire2
New Jersey17
New Mexico8
Nevada6
New York49
Ohio33
Oklahoma11
Oregon12
Pennsylvania35
Rhode Island8
South Carolina31
South Dakota1
Tennessee31
Texas87
Utah5
Virginia32
Vermont4
Washington28
Wisconsin19
West Virginia4
Wyoming3
International10
Total1,222

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