Lancaster County Society for Historical Preservation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Lancaster County Society for Historical Preservation LCSHPs mission is to preserve and protect buildings and sites of historic interest in Lancaster County SC; to advance historic preservation as an instrument of economic and social revitalization of neighborhoods in Lancaster County; to acquire historic structures in Lancaster County restore and adapt them for modern uses; to promote and encourage research on the history of Lancaster County; and to foster public knowledge of and interest in local and regional history. The LCSHP owns and operates the Lancaster Cultural Arts Center at 207 W. Gay St. Lancaster SC. The purpose of the Center is to provide a historic venue for concerts lectures and other cultural events that advance the quality of life in the City and surrounding region. The LCSHP also owns the adjacent Old Presbyterian Church Cemetery which it preserves and promotes use of it for historic and genealogical research. The LCSHP leads in Lancaster revitalization.
- Income
- $446,344
- Spending
- $152,756
- Spent on programs
- 92%
- Reserves
- 59.1 months of spending
- Largest source of income
- donations and private grants, 64%
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100.
Reserves
35 of 35Spendable reserves would cover 59.1 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 66% of income.
Income trend
0 of 15Income fell 76% on the year before.
Spending floor
15 of 1592% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 97 out of 100.
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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 (4)
- $104,561 spent. Organizing and financing 33 classical music jazz rock and folk music concerts; monthly educational lectures; performing arts events; public ceremonies; and civic leadership functions at the Cultural Arts Center. More than 3,000 people attended events or toured the Center in 2024. Musical concerts feature performance by nationally recognized professional musicians each year. The monthly lecture series features book authors historians. and experts on current event topics. Events are underwritten by private donors
- $20,315 spent. Preservation & Maintenance of the Old Presbyterian Church Cemetery 307 W. Gay St. Lancaster SC. Historic monuments going back to the 1820s have been restored and more than 1000 people visit the Cemetery annually to conduct genealogical and historical research or as tourists. historic circa
- $13,311 spent. Preservation of the Lancaster Cultural Arts Center 307 w. Gay St. Lancaster SC. This was originally the Old Presbyterian Church built in 1862--the towns first brick church building. In 2021 we completed major additions to the historic structure which provide it all the modern facilities needed for its function.
- $1,919 spent. Restoring historic houses on W. Gay St Downtown Lancaster,SC
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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 November 6, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1976.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 November 4, 2026.
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