GREATER LAKE CITY ALLIANCE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: GREATER LAKE CITY ALLIANCE (EIN 47-5435410)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2024-02-14
IRS object ID: 202410459349302876
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-14T17:47:03-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	570776381	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WEBSTERROGERS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1411 SECOND LOOP ROAD	AddressLine1Txt
City	FLORENCE	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29505	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	475435410	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GREATER LAKE CITY ALLIANCE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GREA	BusinessNameControlTxt
Phone	8433740138	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	133-B EAST MAIN STREET	AddressLine1Txt
City	LAKE CITY	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	295602626	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT M TILTON	PersonNm
Person Title	CHAIR	PersonTitleTxt
Phone	8433740138	PhoneNum
Signature	2024-02-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ROBERT	PersonFirstNm
Person Last	TILTON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SHARON C NORRIS CPA	PreparerPersonNm
PTIN	P00106174	PTIN
Phone	8436655900	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROBERT M TILTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	133-B EAST MAIN STREET	AddressLine1Txt
City	LAKE CITY	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	295602626	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$19,481,796	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE FINANCIAL SUPPORT TO GOVERNMENTAL ENTITIES, SECTION 501(C)(3) ORGANIZATIONS, AND OTHER ENTITIES, AS WELL AS TO ENGAGE DIRECTLY IN COMMUNITY AND ECONOMIC DEVELOPMENT ACTIVITIES, THAT FURTHER THESE PURPOSES.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	12	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$3,369,723	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$17,394,235	PYContributionsGrantsAmt
CY Contributions Grants	$14,769,900	CYContributionsGrantsAmt
PY Program Service Revenue	$2,816,222	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,424,814	CYProgramServiceRevenueAmt
PY Investment Income	$49,695	PYInvestmentIncomeAmt
CY Investment Income	-$170,670	CYInvestmentIncomeAmt
PY Other Revenue	-$291,322	PYOtherRevenueAmt
CY Other Revenue	$255,901	CYOtherRevenueAmt
PY Total Revenue	$19,968,830	PYTotalRevenueAmt
CY Total Revenue	$18,279,945	CYTotalRevenueAmt
PY Grants And Similar Paid	$11,894	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$812,094	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$798,871	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$51	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,636,338	PYOtherExpensesAmt
CY Other Expenses	$4,990,266	CYOtherExpensesAmt
PY Total Expenses	$4,460,326	PYTotalExpensesAmt
CY Total Expenses	$5,789,137	CYTotalExpensesAmt
PY Revenues Less Expenses	$15,508,504	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$12,490,808	CYRevenuesLessExpensesAmt
Total Assets BOY	$96,049,976	TotalAssetsBOYAmt
Total Assets EOY	$81,553,645	TotalAssetsEOYAmt
Total Liabilities BOY	$23,601,005	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$65,675	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$72,448,971	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$81,487,970	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE FINANCIAL SUPPORT TO GOVERNMENTAL ENTITIES, SECTION501(C)(3) ORGANIZATIONS, AND OTHER ENTITIES, AS WELL AS TO ENGAGEDIRECTLY IN COMMUNITY AND ECONOMIC DEVELOPMENT ACTIVITIES, THATFURTHER THESE PURPOSES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,031,072	ExpenseAmt
Revenue	$588,664	RevenueAmt
Desc	PROVIDING FINANCIAL ASSISTANCE TO THE CITY FOR VARIOUS PROJECTS TOENHANCE THE CITY OF LAKE CITY. PROJECTS INCLUDE THE ROUND-ABOUTPROJECT, CONSULTING SERVICES PERTAINING TO WATER AND SEWER OF LAKECITY, AND RE-ZONING OF LAKE CITY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,010,930	ExpenseAmt
Revenue	$3,369,723	RevenueAmt
Desc	IN 2018 THE ORGANIZATION TOOK OVER THE OPERATIONS OF THE INN WHICH IS THE CORNERSTONE OF DOWNTOWN DEVELOPMENT IN LAKE CITY.THE RV PARK WAS COMPLETED IN 2019, THE RV PARK WAS STARTED TO ALLOWVISITORS TO STAY AND VISIT LAKE CITY. THESE ENDEAVOURS ARE TO CONTINUETHE MISSION OF GREATER LAKE CITY ALLIANCE. GLCA ALSO OPERATES THECROSSROADS HOSPITALITY GROUP WHICH PROVIDES SERVICES AND CHG OPERATESTHE GREEN FROG SOCIAL HOUSE RESTAURANT, SNAX - ICE CREAM SHOP AND LCBISTRO (RESTAURANT AT THE INN AT THE CROSSROADS). GLCA HAS A PROPERTYMANAGEMENT COMPONENT INVOLVING RENT/LEASE OF OFFICE SPACE AND/ORAPARTMENTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,207,599	ExpenseAmt
Revenue	$15,930	RevenueAmt
Desc	THE ORGANIZATION ALSO COMPLETED THE BUILDING OF THE CONTINUUM (FDTC,FMU, DUAL ENROLLMENT, AND WORK FORCE DEVELOPMENT FACILITY. THECONTINUUM BECAME OPERATIONAL IN AUGUST 2019.GLCA MANAGES THE CONTINUUM WHICH SERVICES AS A DUAL ENROLLMENT PROGRAM BETWEEN AREA HIGH SCHOOLS AND FRANCIS MARION UNIVERSITY AND FLORENCE DARLINGTON TECHNICAL COLLEGE.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$5,249,601	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	36	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	12	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVID M HOLLADAY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8433740138	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	133-B EAST MAIN STREET	AddressLine1Txt
City	LAKE CITY	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29560	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID E GREEN
DIRECTOR	0.50	Yes (X)	$0	$0	$0
FLOYD KEELS
DIRECTOR	0.50	Yes (X)	$0	$0	$0
ROBERT TILTON
CHAIR	0.50		$0	$0	$0	Yes (X)
JOETTA FLOYD
SECRETARY	0.50		$0	$0	$0	Yes (X)
HARRY LESESNE
EXECUTIVE DIRECTOR	40.00		$0	$0	$0	Yes (X)
JASON E MORSE
PROJECT MANAGER	40.00		$166,400	$0	$6,656		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$166,400	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,656	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NEIL'S LAWN SERVICE LLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 455	AddressLine1Txt
City	LAKE CITY	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29560	ZIPCd

Field	Value	IRS element (for citing)
Services	LAWN SERVICE	ServicesDesc
Compensation	$2,201,742	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$2,500,000	GovernmentGrantsAmt
All Other Contributions	$12,269,900	AllOtherContributionsAmt
Total Contributions	$14,769,900	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INN	721110	$1,740,253	$1,740,253
CROSSROADS ON MAIN	721110	$1,374,733	$1,374,733
RV PARK INCOME	721210	$254,737	$254,737
INTEREST-MISHOE	900099	$39,161		$39,161
CONTINUUM	900099	$15,930		$15,930

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,424,814	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$164,321	TotalRevenueColumnAmt
Exclusion	$164,321	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$277,523	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$570,977	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$293,454	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$293,454	TotalRevenueColumnAmt
Exclusion	-$293,454	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$295,883	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$536,640	SecuritiesAmt
Other	$94,234	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$240,757	SecuritiesAmt
Other	-$94,234	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$334,991	TotalRevenueColumnAmt
Exclusion	-$334,991	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
NOTE PAYMENT	900099	$543,151	$543,151
MISCELLANEOUS	900099	$6,352	$6,352
PARTNERSHIP	900099	-$148		-$148

Field	Value	IRS element (for citing)
Other Revenue Total	$549,355	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,279,945	TotalRevenueColumnAmt
Related Or Exempt Func Income	$604,594	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$3,369,723	UnrelatedBusinessRevenueAmt
Exclusion	-$464,272	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$173,056	TotalAmt
Program Services	$173,056	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$497,628	TotalAmt
Program Services	$295,019	ProgramServicesAmt
Management And General	$202,609	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$18,256	TotalAmt
Program Services	$10,533	ProgramServicesAmt
Management And General	$7,723	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$60,619	TotalAmt
Program Services	$41,826	ProgramServicesAmt
Management And General	$18,793	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$49,312	TotalAmt
Program Services	$34,026	ProgramServicesAmt
Management And General	$15,286	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$16,403	TotalAmt
Program Services	$16,403	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$26,369	TotalAmt
Management And General	$26,369	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$404,432	TotalAmt
Program Services	$394,609	ProgramServicesAmt
Management And General	$9,823	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$10,061	TotalAmt
Program Services	$10,061	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,400	TotalAmt
Program Services	$4,017	ProgramServicesAmt
Management And General	$11,383	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$268,676	TotalAmt
Program Services	$244,401	ProgramServicesAmt
Management And General	$24,275	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,313	TotalAmt
Program Services	$2,130	ProgramServicesAmt
Management And General	$3,183	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,298	TotalAmt
Program Services	$1,379	ProgramServicesAmt
Management And General	$919	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$727,820	TotalAmt
Program Services	$677,856	ProgramServicesAmt
Management And General	$49,964	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$100,140	TotalAmt
Program Services	$73,812	ProgramServicesAmt
Management And General	$26,328	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CROSSROADS ON MAIN	$1,596,720	$1,596,720
INN	$1,251,868	$1,251,868
REPAIRS AND MAINTENANCE	$279,402	$151,857	$127,545
FACILITIES AND EQUIPMEN	$174,289	$165,346	$8,943

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$111,075	TotalAmt
Program Services	$104,682	ProgramServicesAmt
Management And General	$6,342	ManagementAndGeneralAmt
Fundraising	$51	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,789,137	TotalAmt
Program Services	$5,249,601	ProgramServicesAmt
Management And General	$539,485	ManagementAndGeneralAmt
Fundraising	$51	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,786,789	BOYAmt
EOY	$3,010,644	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$15,306,508	BOYAmt
EOY	$1,504,369	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,608,019	BOYAmt
EOY	$707,725	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$31,153	BOYAmt
EOY	$27,854	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$78,647,905	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,990,954	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$77,317,507	BOYAmt
EOY	$75,656,951	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$646,102	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$96,049,976	BOYAmt
EOY	$81,553,645	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$23,601,005	BOYAmt
EOY	$65,675	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$23,601,005	BOYAmt
EOY	$65,675	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$72,448,971	BOYAmt
EOY	$81,487,970	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$72,448,971	BOYAmt
EOY	$81,487,970	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$96,049,976	BOYAmt
EOY	$81,553,645	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$12,490,808	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$3,451,809	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$23,539,859	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,599,069	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,081,090	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,394,235	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,769,900	CurrentTaxYearAmt
Total	$80,384,153	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$23,539,859	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$22,599,069	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,081,090	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,394,235	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,769,900	CurrentTaxYearAmt
Total	$80,384,153	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$65,203,588	SubstantialContributorsTotAmt
Public Support Total170	$15,180,565	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$268,676	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$310,770	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$227,901	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$331,541	CurrentTaxYearMinus1YearAmt
Current Tax Year	$441,696	CurrentTaxYearAmt
Total	$1,580,584	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$5,085	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$433,569	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,177	CurrentTaxYearMinus1YearAmt
Current Tax Year	$549,503	CurrentTaxYearAmt
Total	$995,334	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$82,960,071	TotalSupportAmt
Gross Receipts Rltd Activities	$118,208	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.18300	PublicSupportCY170Pct
Public Support PY170	0.27900	PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CY	Yes (X)	TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances Test	GREATER LAKE CITY ALLIANCE ("THE CORPORATION") IS A SOUTH CAROLINA NONPROFIT CORPORATION INCORPORATED ON JULY 28, 2015. THE CORPORATION IS FORMED AS AN INDEPENDENT, NONPROFIT, NONPARTISAN ORGANIZATION WITH THE MISSION TO PROVIDE FINANCIAL SUPPORT TO GOVERNMENTAL ENTITIES, SECTION 501 (C) (3) ORGANIZATIONS, AND OTHER ENTITIES, AS WELL AS TO ENGAGE DIRECTLY IN COMMUNITY AND ECONOMIC DEVELOPMENT ACTIVITIES, THAT FURTHER THESE PURPOSES. THE ORGANIZATION PROVIDES AVENUES TO INCREASE THE WELFARE OF LAKE CITY BY OPERATIONS OF THE CORNERSTONE OF LAKE CITY (THE INN), OPERATIONS OF (THE CONTINUUM), A DUAL ENROLLMENT AND WORK FORCE DEVELOPMENT FACILITY, AND ASSISTANCE TO THE CITY FOR PROJECTS THAT BETTER LAKE CITY. THE INTERNAL REVENUE SERVICE HAS ISSUED A DETERMINATION LETTER STATING THAT THE CORPORATION IS A CHARITABLE AND EDUCATION ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THIS IS THE 8TH YEAR OF THE ORGANIZATION'S OPERATIONS, AND BASED UPON THE DISCUSSION BELOW, THE CORPORATION QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION UNDER IRC 509(A)(1) AND 170(B)(1)(A)(VI). FOR THE REASONS DESCRIBED BELOW, THE CORPORATION SATISFIES THE ALTERNATE FACTS-AND-CIRCUMSTANCES TEST AND, THEREFORE, QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION.1. THE CORPORATION'S PUBLIC SUPPORT PERCENTAGE EXCEEDS THE 10% THRESHOLD IN 2021.2. THE CORPORATION IS AN INDEPENDENT, NONPARTISAN AND NONPROFIT ORGANIZATION. THE CENTRAL MISSION AND SINGULAR GOAL OF THE CORPORATION IS TO FOSTER A CULTURALLY-RICH ENVIRONMENT IN THE REGION AND TO SERVE AS A LEADER IN THE CULTIVATION AND ENHANCEMENT OF THE REGION'S CREATIVE ECONOMY BY CREATING, SPONSORING, OR PROMOTING PROGRAMS THAT CONNECT THE COMMUNITY THROUGH PROVIDING ASSISTANCE TO THE CITY, CORNERSTONE OPERATIONS, AND OPERATING AN EDUCATIONAL FACILITY. ALL OF THESE PROGRAMS POSITIVELY AFFECT THE COMMUNITY'S SCHOOLS AND EDUCATION SYSTEM; INCREASE TOURISM AND PROVIDE TOURISM BASED INITIATIVES; AND POSITIVELY IMPACT THE QUALITY OF LIFE FOR ALL CITIZENS IN THE GREATER LAKE CITY AREA THROUGH THESE PROGRAMS.PAST EFFORTS OF THE CORPORATION AT THE STATE AND REGIONAL POLICY LEVELS HAVE INCLUDED:" DEVELOPING, PLANNING, AND PROMOTING A ROUND-ABOUT PROJECT, CONSULTING SERVICES PERTAINING TO WATER AND SEWER OF LAKE CITY, AND RE-ZONING OF LAKE CITY." BUILDING UP BUSINESS IN THE LAKE CITY AREA. " PROVIDING AN EDUCATIONAL FACILITY FOR HIGHER EDUCATION. 3. THE CORPORATION'S BOARD OF DIRECTORS REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS, AND INCLUDES SEVERAL COMMUNITY LEADERS ALL ACROSS SOUTH CAROLINA.FOR THE REASONS DESCRIBED ABOVE, GREATER LAKE CITY ALLIANCE SATISFIES THE ALTERNATE FACTS AND CIRCUMSTANCES TEST AND, THEREFORE, QUALIFIES AS A PUBLICLY-SUPPORTED ORGANIZATION UNDER SECTION 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE.	FactsAndCircumstancesTestTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$77,609,449	OtherCostOrOtherBasisAmt
Depreciation	$2,505,940	DepreciationAmt
Book Value	$75,103,509	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$246,590	OtherCostOrOtherBasisAmt
Book Value	$246,590	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$638,835	OtherCostOrOtherBasisAmt
Depreciation	$485,014	DepreciationAmt
Book Value	$153,821	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$153,031	OtherCostOrOtherBasisAmt
Book Value	$153,031	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$75,656,951	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
SECURITY DEPOSITS & PRE-PAID RENT	$17,063
COM ACCOUNTS PAYABLE	$48,612

Field	Value	IRS element (for citing)
Total Liability	$65,675	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JASON E MORSE	PersonNm
Title	PROJECT MANAGER	TitleTxt
Base Compensation Filing Org	$166,400	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$6,656	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$173,056	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE RETURN IS SENT VIA EMAIL TO THE DIRECTORS ASKING FOR COMMENTS OR QUESTIONS BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	COMPLIANCE WITH THE POLICY IS MONITORED THROUGH ANNUAL SUBMISSION OF CONFLICT OF INTEREST FORMS AND FOLLOW-UP WHERE NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15	THE GREATER LAKE CITY COMMUNITY DEVELOPMENT OFFICE BOARD OF DIRECTORS HAS ADOPTED AN EXECUTIVE COMPENSATION POLICY AND BASES COMPENSATION LEVELS USING COMPARABILITY SURVEYS.
FORM 990, PART VI, SECTION C, LINE 19	THE GREATER LAKE CITY COMMUNITY DEVELOPMENT OFFICE HONORS THE REQUIREMENTS OF THE LAWS GOVERNING REQUESTS FOR SUCH DOCUMENTS FROM THE PUBLIC AND FEDERAL AND STATE AGENCIES.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	CROSSROADS ON MAIN LLS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	108 E MAIN ST	AddressLine1Txt
City	LAKE CITY	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29560	ZIPCd

Field	Value	IRS element (for citing)
EIN	352643865	EIN
Primary Activities	INN	PrimaryActivitiesTxt
Legal Domicile State	SC	LegalDomicileStateCd
Total Income	$1,374,733	TotalIncomeAmt
End Of Year Assets	$301,975	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	GREATER LAKE CITY ALLIANCE	BusinessNameLine1Txt