Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
CHARLESTON COUNTY PARKS AND RECREATION |
570513944 | 6 | Yes | 66,644 | 0 | |
|
Total 1
|
66,644 | 0 | ||||
Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| PART IV, SECTION A, LINE 2 | THE SUPPORTED ORGANIZATION, CHARLESTON COUNTY PARKS AND RECREATION COMMISSION, ISN'T REQUIRED TO RECEIVE A DETERMINATION OF TAX EXEMPT STATUS AS IT IS A GOVERNMENTAL ENTITY. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | THE CHARLESTON COUNTY PARKS FOUNDATION (CCPF) WILL REMOVE BARRIERS THAT PREVENT ACCESS TO PARKS, RECREATION PROGRAMS AND EDUCATIONAL OPPORTUNITIES FOR UNDERSERVED AREAS OF CHARLESTON COUNTY. SOME OF THESE POPULATIONS EXPERIENCE POORER HEALTH FOR A WIDE-RANGE OF HEALTH INDICATORS THAN ANY OTHER GROUPS IN THE REGION. THESE INCLUDE GREATER RATES OF OBESITY, INFANT MORTALITY, DIABETES, CANCER, CHRONIC RESPIRATORY PROBLEMS, AND DEATH FROM NUMEROUS CONDITIONS INCLUDING HEART DISEASE, CANCER, STROKE, AND DIABETES. OUR FOUNDATION DEVELOPS AND SUSTAINS PROJECTS THAT PROMOTE LIVING AN ACTIVE AND HEALTHY LIFESTYLE. HEALTHY LIFESTYLES ARE DEFINED BY BOTH A HEALTHY BODY AND MIND. CCPF PROMOTES PROJECTS THAT ENCOURAGE A HEALTHY BODY, MIND AND SPIRIT, AND IS FOCUSING ON 4 PROJECTS BELOW. THE CHARLESTON COUNTY PARKS FOUNDATION IS CURRENTLY SERVING OVER 2,000 PARTICIPANTS A YEAR. 1. THE GENESIS SWIM SAFETY FUND PROVIDES AQUATIC SAFETY PROGRAMS THROUGHOUT CHARLESTON COUNTY. ESTABLISHED AFTER THE TRAGIC DROWNING OF A 13 YEAR-OLD AFRICAN-AMERICAN BOY NAMED GENESIS HOLMES IN HOLLYWOOD, SC, WITH A FOCUS OF REDUCING DROWNINGS IN THESE RURAL AREAS. THE GENESIS PROJECT PROVIDES CHILDREN WITH A SKILL THAT WILL TRANSLATE INTO A LIFELONG LOVE FOR WATER, AND WILL IMPACT GENERATIONS TO COME. 2. THE CULTURAL HISTORY FUND SUPPORTS CULTURAL AND HISTORICAL EDUCATION OPPORTUNITIES THAT FOSTER A MORE EQUITABLE SOCIETY, BY EXPRESSING A UNIFIED NARRATIVE OF AFRICAN AMERICAN HISTORY, CULTURE, HERITAGE AND ART. THE PROJECT IS FOCUSING ON THESE 3 AREAS:"THE ARTS AT MCLEOD PLANTATION HISTORIC SITE" CURRENTLY HOSTING A POETRY SERIES BY PEOPLE OF AFRICAN DESCENT INTERPRETING THEIR HISTORY, PAST, PRESENT AND FUTURE; "ENGAGING DESCENDANT COMMUNITIES" A "DESCENDANT COMMUNITY" INCLUDES PEOPLE WHOSE ANCESTORS WERE ENSLAVED AND/OR WHOSE DESCENDANTS LIVED AT A PARTICULAR SITE. FURTHERMORE, A DESCENDANT COMMUNITY INCLUDES THOSE WHOSE ANCESTORS LIVED THROUGHOUT THE REGION, WELCOMING ALL THAT MAY BE CONNECTED;"THE SANKOFA MEMORIAL GARDEN," PRESERVING AND MEMORIALIZING A SACRED BURIAL GROUND FOR AFRICAN AMERICAN ANCESTORS. ONE OF THE OLDEST AFRICAN AND AFRICAN AMERICAN CEMETERIES IN CHARLESTON. 3. THE PARK AND RECREATION OPPORTUNITY FUND PROVIDES OPPORTUNITIES FOR THOSE WHO ENCOUNTER BARRIERS TO ACCESS PARKS, PROGRAMS, AND SERVICES. FIRST, FOCUSING ON SUMMER CAMP SCHOLARSHIPS ENABLING CHILDREN TO EXPERIENCE AN ENVIRONMENT WHERE THEY CAN EXPLORE, ACHIEVE AND GROW THROUGH FUN AND CHALLENGING ACTIVITIES. THE PROJECT ALSO SUPPORTS PROGRAMS LIKE SPECIAL OLYMPIC KAYAK TRAINING AND COMPETITION, INCLUSIVE SWIM NIGHTS AT COUNTY WATERPARKS, WHEEL TO SURF ADAPTIVE SURFING EVENTS, AND LEAP (AN ENVIRONMENTAL ADVENTURE PROGRAM FOSTERING STEWARDSHIP, SPORTS AND LEADERSHIP FOR YOUTH). 4. THE NATURE STEWARDSHIP FUND IS FOCUSED ON PRESERVING, PROTECTING, AND MANAGING THE NATURAL RESOURCES THROUGHOUT THE CHARLESTON COUNTY PARK SYSTEM FOR THE ENJOYMENT AND BENEFIT OF THE CITIZENS OF THE LOWCOUNTRY FOR YEARS TO COME. A DONATION MAY HONOR THE BIRTH OF A CHILD, EXPRESS SYMPATHY UPON DEATH OF FRIENDS OR RELATIVES, OR CELEBRATE A MILESTONE IN A LOVED ONE'S LIFE. FOR EACH CONTRIBUTION, A CARD REPRESENTING THE OCCASION IS MAILED TO NOTIFY THE RECIPIENT FAMILY OF THE GIFT. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE SOLE MEMBER OF THE FOUNDATION IS THE CHARLESTON COUNTY PARKS AND RECREATION COMMISSION, A SC GOVERNMENTAL ENTITY. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE CHARLESTON COUNTY PARKS AND RECREATION COMMISSION APPOINTS FOUNDATION BOARD MEMBERS FROM A SLATE OF CANDIDATES RECOMMENDED BY THE FOUNDATION BOARD. FOUNDATION BOARD MEMBERS MUST BE APPROVED BY THE FULL COMMISSION. |
| FORM 990, PAGE 6, PART VI, LINE 7B | NO CHANGES TO THE ARTICLES OF INCORPORATION OR BYLAWS MAY BE TAKEN WITHOUT THE APPROVAL OF THE CHARLESTON COUNTY PARKS AND RECREATION COMMISSION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THEN A COPY IS PROVIDED TO THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | FOUNDATION BOARD MEMBERS, COMMITTEE MEMBERS, AND OFFICERS ARE REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE THAT THEY HAVE READ THE CONFLICT OF ITNEREST POLICY AND THAT THEY AGREE TO COMPLY WITH THE POLICY. IN THE EVENT OF A CONFLICT, THE MEMBER WOULD BE REQUIRED TO ABSTAIN FROM VOTING ON THE MATTER. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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