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Pendleton Historic Foundation

EIN 57-0507315 · Pendleton, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong92 out of 100GovernanceGood80 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PRESERVATION AND RESTORATION OF HISTORIC PROPERTIES IN PENDLETON, SC AND THE INTERPRETATION OF THE DIVERSE HISTORY AND CULTURAL HERITAGE OF THE AREA. FOCUS ON EDUCATIONAL PROGRAMS FOR STUDENTS AND VISITORS OF ALL AGES AND ASSISTANCE TO THE COMMUNITY

Income
$315,820
Spending
$187,193
Spent on programs
55%
Reserves
62.3 months of spending
Largest source of income
investment income, 40%
Employees
1

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 92 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 62.3 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 41% of income.

  • Spending floor

    8 of 15

    55% of spending went to programs and raising each dollar of donations cost 5 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 80 out of 100.

  • Independent board

    25 of 25

    21 of 21 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $65,462 spent. THE FOUNDATION HAS RESTORED AND PRESERVED 3 OF THE LARGEST UPCOUNTY SC EARLY 19TH CENTURY PLANTATION HOUSES AND OUTBUILDINGS AND SURROUNDING ACREAGE. THESE PROPERTIES ARE OPERATED AS HISTORIC HOUSE MUSEUMS INTERPRETED AND EXHIBITED AS THEY WERE IN THE EARLY 19TH CENTURY PRIMARILY FOR THE EDUCATION AND ENJOYMENT OF ALL AGES.
  2. $29,668 spent. ORGANIZATION IS RESTORING AN ADDITIONAL HISTORIC BUILDING
  3. $8,015 spent. EDUCATIONAL PROGRAMS SPECIFICALLY DESIGNED FOR 3RD THROUGH 8TH GRADE SCHOOL STUDENTS THAT MEET THE SCHOOL CURRICULA FOR SC HISTORY THAT IS TAUGHT IN THESE GRADES. THERE WERE ALSO EDUCATIONAL PROGRAMS FOR HIGH SCHOOL STUDENTS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1964.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.