GREATER LAKE CITY ALLIANCE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: GREATER LAKE CITY ALLIANCE (EIN 47-5435410)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-12
IRS object ID: 202513169349300831
Schema version: 2024v5.2
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 M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-12T07:53:17-06:00	ReturnTs
Tax Period End	2024-12-31	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 2ND LOOP RD	AddressLine1Txt
City	FLORENCE	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29505	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	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 TILTON	PersonNm
Person Title	CHAIR	PersonTitleTxt
Phone	8433740138	PhoneNum
Signature	2025-11-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROBERT 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	$14,588,084	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	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	12	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$3,945,565	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$10,209,709	PYContributionsGrantsAmt
CY Contributions Grants	$10,185,584	CYContributionsGrantsAmt
PY Program Service Revenue	$3,628,363	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,969,781	CYProgramServiceRevenueAmt
PY Investment Income	$65,068	PYInvestmentIncomeAmt
CY Investment Income	$186,316	CYInvestmentIncomeAmt
PY Other Revenue	-$579,040	PYOtherRevenueAmt
CY Other Revenue	-$552,173	CYOtherRevenueAmt
PY Total Revenue	$13,324,100	PYTotalRevenueAmt
CY Total Revenue	$13,789,508	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$400	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$717,529	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$745,486	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$52	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,808,809	PYOtherExpensesAmt
CY Other Expenses	$6,638,863	CYOtherExpensesAmt
PY Total Expenses	$6,526,338	PYTotalExpensesAmt
CY Total Expenses	$7,384,749	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,797,762	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$6,404,759	CYRevenuesLessExpensesAmt
Total Assets BOY	$88,351,265	TotalAssetsBOYAmt
Total Assets EOY	$94,798,773	TotalAssetsEOYAmt
Total Liabilities BOY	$51,770	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$46,455	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$88,299,495	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$94,752,318	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	$1,545,894	ExpenseAmt
Revenue	$11,838	RevenueAmt
Desc	PROVIDING FINANCIAL ASSISTANCE TO THE CITY FOR VARIOUS PROJECTS TO ENHANCE THE CITY OF LAKE CITY. PROJECTS INCLUDE, 37 UNIT APARTMENT COMPLEX, THE SITE WORK STARTED IN 2023, CONSULTING SERVICES PERTAINING TO WATER AND SEWER OF LAKE CITY, AND RE-ZONING OF LAKE CITY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,568,961	ExpenseAmt
Revenue	$3,945,565	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 CONTINUES TO OPERATE AND PROVIDE A PLACE FOR PEOPLE TO STAY WHILE VISITING LAKE CITY. THESE ENDEAVOURS ARE TO CONTINUE THE MISSION OF GREATER LAKE CITY ALLIANCE. GLCA ALSO OPERATES THE CROSSROADS HOSPITALITY GROUP WHICH PROVIDES SERVICES AND CHG OPERATES THE GREEN FROG SOCIAL HOUSE RESTAURANT, LC BISTRO (RESTAURANT AT THE INN AT THE CROSSROADS). GLCA HAS A PROPERTY MANAGEMENT COMPONENT INVOLVING RENT/LEASE OF OFFICE SPACE AND/OR APARTMENTS. CONSTRUCTION OF THE MCALISTER STREET APARTMENTS IS ONGOING WIHT A TOTAL OF 37 2-BEDROOM UNITS WITH AN ANTICIPATED OPENING DATE OF DECEMBER 2025.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,756,893	ExpenseAmt
Grant	$400	GrantAmt
Revenue	$14,216	RevenueAmt
Desc	THE CONTINUUM CONTINUES OPERATIONS AS A DUAL ENROLLMENT PROGRAM BETWEEN AREA HIGH SCHOOLS, FRANCIS MARION UNIVERSITY AND FLORENCE DARLINGTON TECHNICAL COLLEGE.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$6,871,748	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	Yes (1)	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	35	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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	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 (8 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
ROBERT PHILLIPS
DIRECTOR	0.50	Yes (X)	$0	$0	$0
COLLIN ALTMAN
DIRECTOR	0.50	Yes (X)	$0	$0	$0
LEE NETTLES
DIRECTOR	0.50	Yes (X)	$0	$0	$0
ANNA BURROWN MCCLELLAN
DIRECTOR	0.50	Yes (X)	$0	$0	$0
ROBERT TILTON
CHAIR	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		$178,278	$0	$7,122		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$178,278	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$7,122	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 (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
929 CONSTRUCTION LLC
5711 SIX FORKS RD STE 200	RALEIGH	NC	27609	CONSTRUCTION	$3,340,277
NETTLES TURBEVILLE AND REDDECK
PO BOX 699	LAKE CITY	SC	29560	ATTORNEY	$218,668

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$10,584	GovernmentGrantsAmt
All Other Contributions	$10,175,000	AllOtherContributionsAmt
Noncash Contributions	$45,000	NoncashContributionsAmt
Total Contributions	$10,185,584	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INN	721110	$2,094,284	$2,094,284
CROSSROADS ON MAIN	721110	$1,614,469	$1,614,469
RV PARK INCOME	721210	$236,812	$236,812
CONTINUUM	900099	$14,216		$14,216
INTEREST-MISHOE	900099	$10,000		$10,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,969,781	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$139,473	TotalRevenueColumnAmt
Exclusion	$139,473	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$321,159	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$798,576	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$477,417	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$477,417	TotalRevenueColumnAmt
Exclusion	-$477,417	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$46,843	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$46,843	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$46,843	TotalRevenueColumnAmt
Exclusion	$46,843	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
MISCELLANEOUS	900099	$1,513	$1,513
PARTNERSHIP	900099	-$76,269		-$76,269

Field	Value	IRS element (for citing)
Other Revenue Total	-$74,756	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,789,508	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,729	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$3,945,565	UnrelatedBusinessRevenueAmt
Exclusion	-$367,370	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$400	TotalAmt
Program Services	$400	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$627,989	TotalAmt
Program Services	$434,159	ProgramServicesAmt
Management And General	$193,830	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$21,386	TotalAmt
Program Services	$14,756	ProgramServicesAmt
Management And General	$6,630	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$51,336	TotalAmt
Program Services	$35,422	ProgramServicesAmt
Management And General	$15,914	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$44,775	TotalAmt
Program Services	$30,895	ProgramServicesAmt
Management And General	$13,880	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$9,665	TotalAmt
Program Services	$9,665	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$53,166	TotalAmt
Management And General	$53,166	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$748,936	TotalAmt
Program Services	$739,929	ProgramServicesAmt
Management And General	$9,007	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$24,334	TotalAmt
Program Services	$24,334	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,708	TotalAmt
Program Services	$6,834	ProgramServicesAmt
Management And General	$7,874	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$211,399	TotalAmt
Program Services	$207,961	ProgramServicesAmt
Management And General	$3,438	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$36,426	TotalAmt
Program Services	$31,471	ProgramServicesAmt
Management And General	$4,955	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$762,313	TotalAmt
Program Services	$657,992	ProgramServicesAmt
Management And General	$104,321	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$68,087	TotalAmt
Program Services	$48,134	ProgramServicesAmt
Management And General	$19,953	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CROSSROADS ON MAIN	$1,890,046	$1,890,046
INN	$1,641,717	$1,641,717
BAD DEBT	$348,900	$348,900
CLASSROOM SUPPLIES	$260,746	$260,746

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$568,420	TotalAmt
Program Services	$488,387	ProgramServicesAmt
Management And General	$79,981	ManagementAndGeneralAmt
Fundraising	$52	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,384,749	TotalAmt
Program Services	$6,871,748	ProgramServicesAmt
Management And General	$512,949	ManagementAndGeneralAmt
Fundraising	$52	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,848,863	BOYAmt
EOY	$248,399	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,123,714	BOYAmt
EOY	$4,163,134	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$682,718	BOYAmt
EOY	$274,897	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$24,828	BOYAmt
EOY	$22,763	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$91,887,264	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,539,959	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$79,870,797	BOYAmt
EOY	$87,347,305	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$2,800,345	BOYAmt
EOY	$2,742,275	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$88,351,265	BOYAmt
EOY	$94,798,773	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$51,770	BOYAmt
EOY	$46,455	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$51,770	BOYAmt
EOY	$46,455	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	$88,299,495	BOYAmt
EOY	$94,752,318	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$88,299,495	BOYAmt
EOY	$94,752,318	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$88,351,265	BOYAmt
EOY	$94,798,773	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$6,404,759	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$48,064	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	$2,081,090	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,394,235	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,769,900	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,209,709	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,185,584	CurrentTaxYearAmt
Total	$54,640,518	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,081,090	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,394,235	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,769,900	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,209,709	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,185,584	CurrentTaxYearAmt
Total	$54,640,518	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$44,296,457	SubstantialContributorsTotAmt
Public Support Total170	$10,344,061	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$227,901	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$331,541	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$441,696	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$318,459	CurrentTaxYearMinus1YearAmt
Current Tax Year	$384,363	CurrentTaxYearAmt
Total	$1,703,960	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$433,569	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$7,177	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$549,503	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,566	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,838	CurrentTaxYearAmt
Total	$998,653	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$57,343,131	TotalSupportAmt
Gross Receipts Rltd Activities	$177,605	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.18040	PublicSupportCY170Pct
Public Support PY170	0.15230	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 10TH 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 2024.2.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	$90,677,657	OtherCostOrOtherBasisAmt
Depreciation	$3,838,954	DepreciationAmt
Book Value	$86,838,703	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$251,620	OtherCostOrOtherBasisAmt
Book Value	$251,620	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$804,956	OtherCostOrOtherBasisAmt
Depreciation	$701,005	DepreciationAmt
Book Value	$103,951	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	$87,347,305	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
SECURITY DEPOSITS & PRE-PAID RENT	$21,063
COM ACCOUNTS PAYABLE	$25,392

Field	Value	IRS element (for citing)
Total Liability	$46,455	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	$178,278	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	$7,122	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$185,400	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	PIANO	Desc
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$45,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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.
FORM 990, PART IX, LINE 11G	OTHER FEES: PROGRAM SERVICE EXPENSES -253. MANAGEMENT AND GENERAL EXPENSES -12. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -265. CONSULTING: PROGRAM SERVICE EXPENSES 276,163. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 276,163. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 697. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 697. MERCHANT FEES: PROGRAM SERVICE EXPENSES 16,869. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,869. OUTSIDE CONTRACT: PROGRAM SERVICE EXPENSES 446,453. MANAGEMENT AND GENERAL EXPENSES 8,994. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 455,447. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25.

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	$1,614,469	TotalIncomeAmt
End Of Year Assets	$232,945	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

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