First Presbyterian Church Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE FOUNDATION'S MISSION IS TO SOLICIT AND RECEIVE MONEY AND PROPERTY FROM INDIVIDUALS AND ORGANIZATIONS THAT DESIRE TO SUPPORT EVANGELICAL CHRISTIAN MISSIONS AND MINISTRIES AND TO PRODUCTIVELY MANAGE THESE FUNDS PENDING THEIR DISTRIBUTION FOR THOSE WHO WISH THEIR PERSONAL MINISTRY TO ENDURE INDEFINITELY. IT IS NOT THE INTENT TO SUPPLANT SUPPORT OF THE LOCAL CHURCH AND ITS PROGRAMS BUT TO GIVE AN ADDED DIMENSION OF SUPPORT FOR THOSE WHO HOLD SPECIAL INTEREST WITHIN THE RANGE OF CHRISTIAN ORGANIZATIONS AND ACTIVITIES.
- Income
- $1.6 million
- Spending
- $475,934
- Spent on programs
- 71%
- Reserves
- 1.5 months of spending
- Largest source of income
- donations and private grants, 78%
- Employees
- 0
- Volunteers
- 12
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
Good: 75 out of 100. Higher than 37% of charities in its peer group (philanthropy, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 70% of income.
Income trend
15 of 15Income rose 43% on the year before.
Spending floor
15 of 1571% of spending went to programs and raising each dollar of donations cost 0 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: 84 out of 100. Higher than 37% of charities in its peer group (philanthropy, $1m to $10m).
Independent board
25 of 2510 of 10 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
0 of 15Its accounts were not audited or reviewed by an independent accountant.
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, 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)
- $37,660 spent. THE FOUNDATION HOLDS ENDOWMENT FUNDS THAT ARE DEDICATED TO SUPPORT COLLEGE STUDENTS WHO ARE MEMBERS OF FIRST PRESBYTERIAN CHURCH. WE HAVE TWO SEPARATE ENDOWMENTS THAT SUPPORT THIS PURPOSE. THE SCHOLARSHIPS AWARDED FROM THE LARGER OF THE TWO ENDOWMENTS IS BASED UPON AN APPLICATION PROCESS WHICH ARE SUBMITTED TO A COMMITTEE FROM THE BOARD OF DEACONS OF FIRST PRESBYTERIAN CHURCH WHO RECOMMEND THE RECIPIENTS OF THE AVAILABLE FUNDS. IN 2024 THE FOUNDATION HAD $33,660 AVAILABLE WHICH WAS AWARDED TO 22 STUDENTS THAT ATTENDED 12 DIFFERENT SCHOOLS.THE SMALLER ENDOWMENT AWARDS TWO SCHOLARSHIPS OF $2,000 EACH TO A MALE AND A FEMALE SENIOR HIGH SCHOOL STUDENT THAT HAS PLAYED ON A FIRST PRESBYTERIAN CHURCH YOUTH BASKETBALL TEAM. THE SCHOLARSHIPS RECIPIENTS ARE SELECTED BASED UPON THEIR DISPLAY OF EXEMPLARY SPORTSMANSHIP, REPRESENTING THE LORD AND FPC WHILE COMPETING ON THE BASKETBALL COURT.IN 2024 THE FOUNDATION AWARDED A TOTAL OF $37,660 TO 24 COLLEGE STUDENTS THAT ARE MEMBERS OF FIRST PRESBYTERIAN CHURCH TO HELP PAY A PORTION OF THEIR TUITION AND FEES FOR THE FALL SEMESTER.
- $169,595 spent. THE FPC FOUNDATION MAKES GRANTS AND GIFTS TO MINISTRIES WITHIN FIRST PRESBYTERIAN CHURCH AND TO LOCAL FAITH-BASED ORGANIZATIONS IN THE GREENVILLE AREA THAT SEEK TO IMPACT THE LIVES OF THE INDIVIDUALS THEY SERVE SPIRITUALLY, PHYSICALLY, EDUCATIONALLY AND VOCATIONALLY DEPENDING ON THEIR TARGET GROUP.THE MINISTRIES WITHIN FIRST PRESBYTERIAN CHURCH THAT RECEIVED GRANTS IN 2024 WERE:THE FINE ARTS MINISTRY WHICH USED THEIR GRANT TO COVER EXPENSES RELATED TO THE MYSTERY OF BEAUTY CONFERENCE FEATURING CHRISTIAN ARTIST MAKOTO FUJIMURA AS KEYNOTE SPEAKER. HIS MYSTERION EXHIBITION WAS FEATURED IN THE LENZ GALLERY AT FPC FROM JANUARY 5 TO JULY 26, 2024. THE FPC FINE ARTS MINISTRY SEEKS TO MINISTER SPIRITUALLY TO ARTISTS AND ARTS ORGANIZATIONS IN GREENVILLE AND SURROUNDING COMMUNITIES. THE YOUTH MINISTRY RECEIVED A GRANT TO COVER THE COST OF HOODIE SWEATSHIRTS FOR THE STUDENTS INVOLVED IN THIS MINISTRY. THESE SWEATSHIRTS, WHICH DISPLAY THE STUDENT'S MINISTRY ROOTS EMBLEM, WERE DESIGNED BY THE STUDENTS.FEARFULLY AND WONDERFULLY MADE IS A PART OF THE CHILDREN'S MINISTRY. THIS GROUP RECEIVED A GRANT TO HELP COVER PRODUCTION COSTS OF THEIR FASHION SHOW FOR YOUTH AND ADULTS WITH SPECIAL NEEDS. THE PROCEEDS FROM THE EVENT SUPPORT MINISTRIES AND ORGANIZATIONS THAT WORK WITH PEOPLE WITH SPECIAL NEEDS.THE IGNITE WORSHIP TEAM RECEIVED A GRANT TO PURCHASE ARTIFICIAL CHRISTMAS TREES WHICH DECORATED THE WORSHIP AND ARTS PLATFORM WHERE THE CHURCH'S CONTEMPORARY WORSHIP SERVICES ARE HELD EACH SUNDAY.THE FPC COMMUNICATIONS MINISTRY RECEIVED A GRANT FROM THE CHILDS ENDOWMENT TO PURCHASE A PIECE OF EQUIPMENT NEEDED FOR MINISTRY. EARNINGS FROM THE BRYANT ENDOWMENT ARE GIVEN TO FPC ANNUALLY TO BE USED IN THE CHURCH'S TURNER FUND WHICH HELPS NON-MEMBERS WITH EMERGENCY ASSISTANCE FOR UTILITY BILLS. THE FOUNDATION ALSO MANAGES THE SAMUELSON FUND, WHICH THE DONOR DESIGNATED TO BE USED TO ASSIST SINGLE MOTHERS EXPERIENCING DIFFICULT FINANCIAL SITUATIONS. THE FOUNDATION GIVES A PORTION OF THIS FUND ANNUALLY TO THE CHURCH IN THE FIRST QUARTER OF EACH YEAR.THE FOUNDATION MADE GIFTS TO THE CHURCH FROM DONOR ADVISED FUNDS AND PASSTHROUGH GIFTS TO SUPPORT VARIOUS MINISTRIES. THE GIFTS SUPPORTED THE YOUTH MISSION TRIP TO THE DOMINICAN REPUBLIC, THE MUSIC MINISTRY FOR PERCUSSION INSTRUMENTS, EXPENSES RELATED TO THE CHRISTMASTRADITIONAL WORSHIP SERVICES, THE CAPITAL CAMPAIGN, THE HOLLIS MINISTRY AND MEDICAL MISSIONS RELATED TO CHURCH'S WORK IN THE DR. THE TOTAL GRANTS AND GIFTS THAT IMPACTED THE MINISTRIES OR MISSIONS OF FIRST PRESBYTERIAN CHURCH IN 2024 WERE $79,403.22.GRANTS TO LOCAL MINISTRIES INCLUDED THE FOLLOWING: "SWITCH," A MINISTRY THAT HELPS RESCUE VICTIMS OF HUMAN TRAFFICKING AND/OR SEXUAL EXPLOITATION. THEY RECEIVED A GRANT TO PURCHASE EQUIPMENT TO DO A PODCAST CALLED ASHES TO BEAUTY WHICH WILL HAVE STORIES OF REDEMPTION, HOPE, SURVIVAL AND GOD'S GOODNESS IN OUR LIVES WHICH TURNS THE ASHES TO BEAUTY."MORE THAN CONQUERORS" IS A SPORTS MINISTRY WHICH HOSTS VARIOUS SPORTS ACTIVITIES INCLUDING A GOSPEL MESSAGE. THE GRANT COVERED THE COST OF SPONSORING 2 YOUTH BASKETBALL TEAMS FROM THE ELEOS MINISTRY IN THE NICHOLTOWN COMMUNITY OF GREENVILLE IN A SUMMER BASKETBALL LEAGUE. BY PARTICIPATING IN THIS LEAGUE THESE YOUNG MEN BENEFITTED FROM AN ORGANIZED ACTIVITY BUT MORE IMPORTANTLY THEY LEARNED ABOUT JESUS AND THE IMPORTANCE OF DEVELOPING A DEEPER PERSONAL RELATION WITH HIM.MIRACLE HILL MINISTRIES OF GREENVILLE REQUESTED A GRANT TO HELP COVER THE COST OF A BATHROOM RENOVATION AT THEIR OVERCOMERS CENTER, WHICH HOUSES A PROGRAM FOR MEN COMING OUT OF ADDICTION. THE RENOVATION WAS STARTED AND COMPLETED IN 2024.JOSHUA'S WAY INC. IS A MINISTRY WHICH HELPS INTERNATIONAL STUDENTS ATTENDING CLEMSON UNIVERSITY ADJUST TO LIFE IN A NEW COUNTRY. NOT ONLY DOES THE MINISTRY HELP THE STUDENTS IN VERY PRACTICAL WAYS WITH MOVING, TRANSPORTATION OR GETTING A DRIVER'S LICENSE BUT MORE IMPORTANTLY BY INTRODUCING THEM TO THE GOSPEL WHICH FOR MANY OF THEM IS NOT SOMETHING THEY RECEIVED IN THEIR HOME COUNTRY. THE MINISTRY WILL HOST A MEAL EACH WEEK FOR THE STUDENTS WHICH PROVIDES A TIME OF FELLOWSHIP AND DISCIPLESHIP AS THEY ARE TAUGHT ABOUT THE GOSPEL.JUDSON COMMUNITY PARTNERS RUNS AN AFTER SCHOOL AND SUMMER PROGRAM FOR STUDENTS AT HOLLIS ELEMENTARY IN GREENVILLE COUNTY, A TITLE 1 SCHOOL WHICH MEANS A MAJORITY OF ITS STUDENTS RECEIVE FREE LUNCH AND BREAKFAST. THEY REQUESTED THIS GRANT TO HELP COVER THE COST OF PROVIDING PROFESSIONAL COUNSELING TO STUDENTS IN THEIR PROGRAM, SO THAT THEY LEARN THE PROPER WAYS TO REACT TO LIFE'S DIFFICULT SITUATIONS.REBUILD UPSTATE IS A LOCAL NON-PROFIT THAT HELPS PEOPLE STAY IN THEIR HOMES BY PROVIDING SMALL RENOVATION PROJECTS. THESE PROJECTS CAN DEAL WITH ISSUES RELATED TO PLUMBING, WINDOWS, ROOFS OR BUILDING WHEELCHAIR RAMPS. THEY HAVE A PROCESS WHEREBY THEY DO A HOME ASSESSMENT WHICH INCLUDES LOOKING AT THE WORK THAT IS NEEDED ON THE STRUCTURE ITSELF AS WELL AS UNDERSTANDING THE NEEDS OF EACH PERSON LIVING THERE. WHEN THIS IS COMPLETE, THEY SELECT THE REPAIRS WITHIN THEIR BUDGET THAT HELP THE OCCUPANTS THE MOST. THEY HOPE TO MAKE A POSITIVE IMPACT ON THE DEMAND FOR AFFORDABLE HOUSING AND ALSO SPEND TIME WITH THE PEOPLE LIVING IN THE HOMES TELLING THEM ABOUT THE LOVE OF CHRIST.MAN IN THE MIRROR IS A MINISTRY THAT SEEKS TO EQUIP CHRISTIAN MEN TO ENGAGE IN MEANINGFUL RELATIONSHIPS THAT CHANGE LIVES AND BUILD THE KINGDOM OF GOD. THEY REQUESTED A GRANT TO HELP START THEIR SPIRITUAL FATHER'S PROGRAM WHICH SEEKS TO EQUIP MATURE CHRISTIAN MEN TO MENTOR AND DISCIPLE YOUNGER GENERATIONS. THEIR GOAL IS TO HELP YOUNGER MEN FIND SPIRITUAL GUIDANCE AND SUPPORT.FIRST PRESBYTERIAN ACADEMY IS A CHRISTIAN SCHOOL WHOSE MISSION IS TO HELP STUDENTS IDENTIFY AND PURSUE THEIR CALLING, HONORING THEIR GOD-GIVEN GIFTS AND ABILITIES. THEIR GRANT WHICH CAME FROM THE FPC ACADEMY ENDOWMENT WITHIN THE FOUNDATION WAS USED TO PROVIDE TUITION SCHOLARSHIPS TO A STUDENT OR STUDENTS AT THE ACADEMY.POE MILL ACHIEVEMENT CENTER IS A FREE AFTER-SCHOOL ENRICHM
- $96,031 spent. GRANTS BENEFITTING INTERNATIONAL MINISTRIES INCLUDED A GRANT TO THE OUTREACH FOUNDATION TO HELP IN THE PURCHASE OF APARTMENT UNITS FOR USE BY FACULTY AT THE EVANGELICAL THEOLOGICAL SEMINARY IN CAIRO, EGYPT. THE ABILITY TO PROVIDE HOUSING FOR PROFESSORS IS AN IMPORTANT ELEMENT IN RECRUITING THEM TO WORK AT THE SEMINARY.SERVENOW ALSO RECEIVED A GRANT TO ASSIST WITH THE COST OF A SUMMER CAMP IN UKRAINE WHICH HOSTED CHILDREN AND YOUTHS IMPACTED BY THE WAR WITH RUSSIA. THE PURPOSE OF THE CAMP WAS TO GIVE THE CHILDREN THAT ATTENDED THE CHANCE TO HEAR THE GOOD NEWS OF JESUS CHRIST AND HIS LOVE FOR THEM AS WELL AS HAVING THE CHANCE TO BE A CHILD BY ENJOYING SPORTS AND OTHER ACTIVITIES. FAMILIES FOR CHRIST IS A MINISTRY IN THE COUNTRY OF BOTSWANA THAT WORKS THROUGH VARIOUS MEDIA SOURCES AND CONFERENCES TO HELP PEOPLE IN THAT COUNTRY WITH THEIR MARRIAGE, PARENTING AND MOST IMPORTANTLY IN GROWING THEIR RELATIONSHIP WITH JESUS CHRIST. THEIR PROGRAMS ARE AIMED AT REDUCING THE ABUSE AND VIOLENCE IN RELATIONSHIPS THAT SO MANY PEOPLE IN THAT COUNTRY EXPERIENCE. AS THEY TRACK THE PEOPLE THAT ATTEND THEIR CONFERENCES THEY ARE SEEING MANY OF THEIR LIVES BEING CHANGED IN A POSITIVE WAY AS A RESULT OF THE SPIRITUAL CONTENT AND GROWTH IN THEIR RELATIONSHIP WITH CHRIST. THE FINAL GRANT MADE TO AN INTERNATIONAL MINISTRY WAS TO CHILD FREEDOM COALITION TO COVER THE COST OF VOCATIONAL TRAINING FOR 2 YOUNG GIRLS RESCUED FROM HUMAN TRAFFICKING. MOST OF THESE CHILDREN COME FROM POOR FAMILIES IN INDIA THAT FACE A CRISIS DUE TO A HEALTH OR FINANCIAL ISSUE THAT RESULTS IN THEM BORROWING MONEY FROM A LOAN SHARK. WHEN THE LOANS CANNOT BE REPAID, MANY TIMES THEIR CHILDREN ARE TAKEN AS A SECONDARY SOURCE OF REPAYMENT. CFC RESCUES CHILDREN FROM TERRIBLE CONDITIONS AND PROVIDES A SAFE PLACE TO LIVE, VOCATIONAL TRAINING AND MORE IMPORTANTLY TEACHES THEM ABOUT JESUS AND HIS LOVE FOR THEM. WHEN POSSIBLE, THEY WILL EVENTUALLY REUNITE THE CHILDREN WITH THEIR FAMILY. THE FPC FOUNDATION ALSO MADE GIFTS TO THE FOLLOWING MINISTRIES IN 2024. THE OUTREACH FOUNDATION, SEND INTERNATIONAL, SERVENOW FOR BIKES FOR PASTORS IN AFRICA, SAMARITANS PURSE TO HELP WITH HURRICANE RELIEF IN NORTH CAROLINA, AND THE ECO PRESBYTERY IN NORTH CAROLINA TO HELP WITH HURRICANE RELIEF IN WESTERN NC. THE TOTAL GIFTS MADE TO INTERNATIONAL MINISTRIES BY THE FPC FOUNDATION THROUGH GRANTS, GIFTS AND PASSTHROUGHS IN 2024 WAS $114,280.76
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
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 October 13, 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 2024.
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 September 1997.
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 October 21, 2026.
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