STRATEGY STUDIO / PUBLIC DATA EXPLORER

CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC (EIN 23-7165319)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-28
IRS object ID
202043029349300434
Schema version
2019v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-10-28T14:43:26-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237165319EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Endowment of Circular Congregational Church IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% William M SimpsonInCareOfNm
Business Name ControlCIRCBusinessNameControlTxt
Phone8436964375PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 776AddressLine1Txt
CityCharlestonCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29402ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM M SIMPSONPersonNm
Person TitleSecretaryTreasurerPersonTitleTxt
Phone8436964375PhoneNum
Signature2020-10-28SignatureDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address108.246.0.167IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id21010520203021225760FederalOriginalSubmissionId
Federal Original Submission Id2020-10-28FederalOriginalSubmissionIdDt
Filing License TypeOFilingLicenseTypeCd
At Submission Creation Device Id27007C14449C26069D36889E2773F45061FF5A8AAtSubmissionCreationDeviceId
At Submission Filing Device IdA28F39BA6CE37DFCE37CB3177664B34B9D674E0AAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM M SIMPSON JRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line149 Montagu StAddressLine1Txt
CityCharlestonCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29401ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$153,171GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresscircularchurch.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1900FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTo provide financial support for the mission of Circular Congre gational Church and for maintenance of its historic physical plantActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers19TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$105,654PYContributionsGrantsAmt
CY Contributions Grants$103,146CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$26,761PYInvestmentIncomeAmt
CY Investment Income$50,025CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$132,415PYTotalRevenueAmt
CY Total Revenue$153,171CYTotalRevenueAmt
CY Grants And Similar Paid$8,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$0CYOtherExpensesAmt
CY Total Expenses$8,500CYTotalExpensesAmt
PY Revenues Less Expenses$132,415PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$144,671CYRevenuesLessExpensesAmt
Total Assets BOY$811,140TotalAssetsBOYAmt
Total Assets EOY$1,106,002TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$811,140NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,106,002NetAssetsOrFundBalancesEOYAmt
MissionTo support the mission of the Circular Congregational Church and the preservation and maintenance of its historic physical plantMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$8,500ExpenseAmt
Grant$8,500GrantAmt
DescDirect contribution to the church operating budget to support the honoraria and expenses for visiting theologians speaking at our Contemporary Theology Lecture SeriesDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescThe Mission Fund of the church did not request funding from the Endowment due to lack of applications for Mission Fund grantsDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$8,500TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM M SIMPSON JRPersonNm
Phone8436964375PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line149 Montagu StAddressLine1Txt
CityCharlestonCityNm
State AbbreviationSCStateAbbreviationCd
ZIP294011738ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
SUSAN K DUNN
President1.000Yes (X)$0$0$0
DEBRA STOKES
VicePresident1.000Yes (X)$0$0$0
WILLIAM M SIMPSON JR
SecretaryTreasurer1.000Yes (X)$0$0$0
ANGUS BAKER
Endowment Board Member1.000$0$0$0Yes (X)
PATRICIA BOWER
Endowment Board Member1.000$0$0$0Yes (X)
NANCY COFER-SHABICA
Endowment Board Member1.000$0$0$0Yes (X)
LINDA CHINNIS
Endowment Board Member1.000$0$0$0Yes (X)
MILTON HEARN
Endowment Board Member1.000$0$0$0Yes (X)
STEPHANIE HUNT
Endowment Board Member1.000$0$0$0Yes (X)
PHIL JOS
Endowment Board Member1.000$0$0$0Yes (X)
LUCILLE KELLER
Endowment Board Member1.000$0$0$0Yes (X)
SHARON LANGDALE
Endowment Board Member1.000$0$0$0Yes (X)
MIKE MARCELL
Endowment Board Member1.000$0$0$0Yes (X)
DAVID RISON
Endowment Board Member1.000$0$0$0Yes (X)
BART SAYLOR
Endowment Board Member1.000$0$0$0Yes (X)
ELAINE B SIMPSON
Endowment Board Member1.000$0$0$0Yes (X)
DALE SNYDER
Endowment Board Member1.000$0$0$0Yes (X)
PETER STEELE
Endowment Board Member1.000$0$0$0Yes (X)
MARTHA WATSON
Endowment Board Member1.000$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$103,146AllOtherContributionsAmt
Total Contributions$103,146TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,025TotalRevenueColumnAmt
Related Or Exempt Func Income$50,025RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$153,171TotalRevenueColumnAmt
Related Or Exempt Func Income$50,025RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$8,500TotalAmt
Program Services$8,500ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,500TotalAmt
Program Services$8,500ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,553BOYAmt
EOY$4,426EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$805,587BOYAmt
EOY$1,101,576EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$811,140BOYAmt
EOY$1,106,002EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$811,140BOYAmt
EOY$1,106,002EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$811,140BOYAmt
EOY$1,106,002EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$811,140BOYAmt
EOY$1,106,002EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$144,671ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$155,744OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
IRS Written DeterminationYes (X)IRSWrittenDeterminationInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Circular Congregational ChBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN570400018EIN
Organization Type1OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$8,500SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$8,500SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$100,090CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$100,284CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$105,654CurrentTaxYearMinus1YearAmt
Current Tax Year$103,146CurrentTaxYearAmt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,327CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,332CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$47,599CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$26,761CurrentTaxYearMinus1YearAmt
Current Tax Year$50,025CurrentTaxYearAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (true)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgfalseOperateBenefitNonSuprtOrgInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgfalseMajorityDirTrstSupportedOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 1anone
Part VI Line 1aGoverning body delegated authority to the Pres. or Sec/Treas to carry out
Part VI Line 1aboard's investment policy statement and grants as approved at the ann.mtg.
Part VI Line 2William Simpson and Elaine Simpson are spouses.
Part VI Line 8bNo committees have authority to act on behalf of the governing body
Part VI Line 11bMembers of the Endowment Board receive the Form 990 by email and are given
Part VI Line 11bthe opportunity to review it and ask questions of the preparer(Sec/Treas.}
Part VI Line 12cThe COI policy is read and discussed at each annual meeting of the Endwmnt
Part VI Line 12cBoard and all members sign a statement attesting to their lack of conflicts
Part VI Line 18Forms available from Office Manager of the Circular Congregational Church
Part VI Line 18(CCC). Summary of the Endowment's finances are available on CCC website
Part VI Line 19Available to the public from the CCC Office Manager.
Part XI Line 9The large change in the value of endowment investments during 2019
Part XI Line 9produced the significant increase in value of the Endowment's Investments