TOTAL REVENUE - FISCAL 2025
$8,209,960
Up 88.3% from $4,359,340 in fiscal 2024.
Polk County Community Foundation Inc
Tryon, North Carolina - EIN 51-0168751 - Latest filing: fiscal 2025 (Jan 1, 2025 - Dec 31, 2025)
HOW TO READ THIS PAGE
How to read this page: every figure below is from the fiscal-2025 Form 990, filed Jul 31, 2026. People named below are shown as reported on the fiscal-2025 Form 990, filed Jul 31, 2026 - the filing is a snapshot of that fiscal year, not a list of current officeholders.
THE FILING IN ONE PARAGRAPH
Polk County Community Foundation Inc reported $8,209,960 in revenue and $4,326,991 in expenses in fiscal 2025, a surplus of $3,882,969 for the year. Program services took $3,845,740 of expenses, or 88.9%. The organization closed the year with $72,187,383 in net assets - about 200.2 months of expenses at the fiscal-2025 spending level.
At a Glance - Fiscal 2025
All values are fiscal 2025 unless a tile says otherwise.
TOTAL EXPENSES - FISCAL 2025
$4,326,991
Revenue minus expenses: $3,882,969 in fiscal 2025.
PROGRAM EXPENSE SHARE - FISCAL 2025
88.9%
$3,845,740 of $4,326,991 went to program services.
NET ASSETS - END OF FISCAL 2025
$72,187,383
Total assets $76,751,540 minus total liabilities $4,564,157.
TOP EXECUTIVE PAY - FISCAL 2025
$263,102
Sara Barron Bell, President & CEO, as reported on the fiscal-2025 Form 990, filed Jul 31, 2026. Total across all compensation columns.
PEOPLE REPORTED - FISCAL 2025
5 Employees
Plus 40 volunteers reported on the fiscal-2025 Form 990.
Money In, Money Out - Fiscal 2025
Revenue and expenses as reported on the fiscal-2025 Form 990, filed Jul 31, 2026. Donated goods are separated from cash so food and supply donations do not read as cash income.
Where the Money Went - Fiscal 2025
Management and general is the figure reported on the filing (Part IX total); where a filing does not carry it, it is computed as the residual of total expenses minus program and fundraising expenses. Cost to raise a dollar in fiscal 2025: $0.01 - $72,949 in fundraising expenses divided by $5,338,328 in total contributions. On cash contributions only: $0.02.
Where the Money Came From - Fiscal 2025
| Source | Fiscal 2025 |
|---|---|
| Total Contributions | $5,338,328 |
| Of Which Cash Contributions | $3,393,583 |
| Of Which Donated Goods (Noncash) | $1,944,745 |
| Related Organizations | $841,318 |
| All Other Contributions | $4,497,010 |
| Program Service Revenue | $0 |
| Investment Income | $2,584,263 |
| Other Revenue | $287,369 |
| Total Revenue (All Sources) | $8,209,960 |
Government Grants - Not Broken Out
The fiscal-2025 Form 990 does not break out government grants as a separate line for this organization. This page shows Not Broken Out instead of estimating a figure.
The fiscal-2025 Form 990 does not break out government grants as a separate line for this organization. This page shows Not Broken Out instead of estimating a figure.
Donated Goods Are a Large Share Here
For this organization, donated goods were $1,944,745 of $5,338,328 in contributions in fiscal 2025 - a large share of reported contributions is goods valued in dollars, not cash. The cash and noncash split is shown above, and any cost-to-raise-a-dollar figure is shown both ways.
Reserves and Balance Sheet - Fiscal 2025
Reserves and Runway
200.2 Months
of reserves - $72,187,383 in net assets at the end of fiscal 2025, divided by average monthly expenses of about $360,582 in fiscal 2025.
Net assets can include donor-restricted funds, buildings and other assets that cannot be spent like cash. Treat months of reserves as a scale measure, not as cash in the bank.
Balance Sheet - End of Fiscal 2025
| Total Assets | $76,751,540 |
| Total Liabilities | $4,564,157 |
| Liabilities as Share of Assets | 5.9% |
| Net Assets | $72,187,383 |
Leadership Pay - Fiscal 2025
Pay is the summed total across all compensation columns on the Form 990 - pay from the organization, pay from related organizations, and other compensation. People are shown as reported on the fiscal-2025 Form 990, filed Jul 31, 2026.
| Name and Title, as Reported | Total Pay - Fiscal 2025 | Share of Expenses |
|---|---|---|
| Sara Barron Bell - President & CEO | $263,102 | 6.08% |
The full Part VII table lists every officer, director, trustee and key employee named on the filing, with hours and the same summed total. Compensation is reported for the calendar year ending within the fiscal year, per the Form 990.
Board and Governance - Fiscal 2025
Board and policy answers as reported on the fiscal-2025 Form 990, filed Jul 31, 2026.
Board Roster - as Reported on the Fiscal-2025 Form 990
11 voting members, 11 independent - independence count as reported on the fiscal-2025 Form 990.
| Name, as Reported | Role, as Reported |
|---|---|
| Sara Barron Bell | President & CEO |
| A Thomas Jackson | Treasurer |
| Kevin D Burnett | Secretary |
| Peter R Franklin | Chair |
| Susan S McHugh | Vice Chair |
| Carolyn Gibson | |
| Dale L McEntire | |
| Frances H Parker | |
| Gordon B Hamilton | |
| Heidi L Shull | |
| Matthew Pohsweg Jr | |
| Norma W Batchelder |
Governance Policy Flags - Fiscal 2025
Conflict of Interest PolicyYes - Reported
Whistleblower PolicyYes - Reported
Document Retention PolicyYes - Reported
Audited Financial StatementsYes - Reported
Audit CommitteeYes - Reported
Board Size and Independence11 voting / 11 independent
Flags report what the organization answered on the Form 990. A Yes means the policy was reported on the filing; it is not an outside review of how the policy works in practice.
Grants - Fiscal 2025
Grants Made - Fiscal 2025
This organization reported $3,304,890 in grants paid in fiscal 2025.
| Recipient, as Reported | Amount |
|---|---|
| Aspire Polk County A Child & Family Partnership SUPPORT FOR CHILD & FAMILY SERVICES | $6,735 |
| Appalachian Sustainable Ag Project SUPPORT FOR STORM RECOVERY FOR FARMERS IN POLK COUNTY | $25,000 |
| Big Brothers Big Sisters Of Wnc - Polk County SUPPORT FOR MENTORING PROGRAMS IN POLK COUNTY | $35,280 |
| Champions For Wildlife SUPPORT FOR WILDLIFE EDUCATION | $16,000 |
| Children'S Theater Festival SUPPORT FOR ANNUAL SUPER SATURDAY EVENT | $22,726 |
| Conserving Carolina SUPPORT FOR LAND CONSERVATION | $110,555 |
| District One Schools SUPPORT FOR TEACHER CONFERENCES & EDUCATIONAL TRAVEL | $11,045 |
| Episcopal Church Of The Holy Cross ENDOWMENT FUND DISTRIBUTIONS FOR OPERATING SUPPORT | $97,710 |
| E-Polk Inc SUPPORT FOR NONPROFIT BROADBAND CONNECTIVITY | $45,000 |
| Fence SUPPORT FOR 400+ ACRE NATURE & EQUESTRIAN CENTER | $203,775 |
| Foothills Humane Society Inc SUPPORT FOR ANIMAL WELFARE IN POLK COUNTY | $77,887 |
| Habitat For Humanity SUPPORT FOR SAFE & AFFORDABLE HOUSING | $21,860 |
| Hopeful Restoration Group DONOR ADVISED FUND DISTRUBUTION TO SUPPORT STORM RECOVERY IN POLK COUNTY | $200,000 |
| Landrum City Of SUPPORT FOR FARMERS MARKETS | $7,800 |
| Lanier Library Association SUPPORT FOR LIBRARY PROGRAMS & FACILITIES | $82,789 |
| Mountain Page Theater SUPPORT FOR COMMUNITY THEATER & YOUTH PROGRAMS | $8,000 |
| Mountain True SUPPORT FOR ENVIRONMENTAL & CONSERVATION EFFORTS | $83,300 |
| Nc Center For The Advancement Of Teaching SUPPORT FOR LOCAL TEACHERS ATTENDING NCCAT PROGRAMS. | $8,500 |
| Pisgah Legal Services SUPPORT FOR FREE LEGAL SERVICES | $25,000 |
| Polk Co Campus Icc Foundation Inc ENDOWMENT FUND DISTRIBUTIONS FOR NEW CENTURY SCHOLARSHIP PROGRAM FOR STUDENTS | $5,100 |
| Polk County Film Initiative SUPPORT FOR EDUCATIONAL FILMMAKING PROGRAMS | $19,500 |
| Polk County Government SUPPORT FOR FARMERS MARKETS, RECREATION, AND LIBRARY PROGRAMS | $32,518 |
| Polk County 4-H Youth Foundation SUPPORT FOR YOUTH DEVELOPMENT & EDUCATION | $8,845 |
| Polk County Schools SUPPORT FOR GIFTED CAMPS, BAND PROGRAM, FIELD TRIPS, INTERNSHIPS, TEACHER CONFERENCES & EDUCATIONAL TRAVEL, COMMUNITY PARTNERSHIPS, MENTORING & SPECIAL PROJECTS | $276,708 |
| Roseland Community Center Inc SUPPORT FOR COMMUNITY CENTER YOUTH & ADULT PROGRAMS | $55,930 |
| Rotary Club Of Tryon Foundation ENDOWMENT FUND DISTRIBUTION FOR OPERATING SUPPORT | $12,780 |
| Saluda Community Land Trust Inc SUPPORT FOR LAND CONSERVATION & COMMUNITY PROGRAMS IN THE GREATER SALUDA AREA | $86,500 |
| Saluda Downtown Foundation Inc SUPPORT FOR COMMUNITY EVENTS & PROGRAMS | $15,834 |
| Saluda Historic Depot SUPPORT FOR HISTORY MUSEUM PROGRAMS & FACILITIES | $7,660 |
| Saluda Pop-Up-Pantry SUPPORT FOR FOOD PANTRY PROGRAMS | $37,750 |
| Shakespeare & Friends SUPPORT FOR COMMUNITY THEATER PROGRAMS | $5,600 |
| St Luke'S Hospital ENDOWMENT FUND DISTRIBUTION TO SUPPORT GENERAL OPERATING EXPENSES | $19,020 |
| St Luke'S Hospital Foundation SUPPORT FOR ST. LUKE'S HOSPITAL COMMUNITY HEALTH PROGRAMS, EQUIPMENT & OPERATIONS | $44,904 |
| Steps To Hope Inc SUPPORT FOR DOMESTIC VIOLENCE VICTIMS SHELTER OPERATIONS & PROGRAMS | $63,219 |
| Sunny View Clubhouse SUPPORT COMMUNITY CENTER IMPROVEMENTS & PROGRAMS | $186,900 |
| Thermal Belt Friendship Council SUPPORT FOR COMMUNITY PROGRAMS & OPERATIONS | $28,580 |
| Thermal Belt Outreach Ministry Inc SUPPORT FOR FOOD DISTRIBUTION, HOUSING, MEDICAL & FINANCIAL ASSISTANCE FOR THOSE IN NEED | $320,888 |
| Town Of Tryon SUPPORT FOR COMMUNITY EVENTS | $6,695 |
| Tryon Arts & Crafts Inc SUPPORT FOR ARTS EDUCATION PROGRAMS, COMMUNITY EVENTS, OPERATIONS & FACILITIES | $134,818 |
| Tryon Concert Association SUPPORT FOR COMMUNITY CONCERTS | $10,450 |
| Tryon Downtown Development Assoc SUPPORT FOR CONFERENCE ATTENDANCE, COMMUNITY EVENTS, AND BEAUTIFICATION | $19,700 |
| Tryon Fine Arts Center SUPPORT FOR COMMUNITY ARTS CENTER PROGRAMS, OPERATIONS & FACILITIES | $155,754 |
| Tryon Garden Club Inc ENDOWMENT FUND DISTRIBUTIONS FOR OPERATING SUPPORT | $75,851 |
| Tryon Little Theater Inc SUPPORT FOR THEATER PROGRAMS & COMMUNITY CENTER | $89,610 |
| Tryon Painters & Sculptors SUPPORT FOR ART GALLERY PROGRAMS, FACILITIES & OPERATIONS | $52,700 |
| Tryon Presbyterian Church ENDOWMENT FUND DISTRIBUTIONS TO SUPPORT TRYON PRESBYTERIAN CHURCH | $7,040 |
| Unc - Chapel Hill SUPPORT FOR CAROLINA COLLEGE ADVISING CORPS PROGRAM IN POLK COUNTY SCHOOLS | $20,000 |
| Upstairs Artspace SUPPORT FOR ART GALLERY PROGRAMS, FACILITIES AND OPERATIONS | $79,381 |
| Walnut Creek Preserve SUPPORT FOR THE CHARITABLE MISSION OF WALNUT CREEK PRESERVE | $89,000 |
| YMCA Of Greater Spartanburg ENDOWMENT FUND & DONOR ADVISED FUND DISTRIBUTIONS TO SUPPORT NEW POLK COUNTY YMCA BUILDING | $9,550 |
Trend - Revenue
Years are shown only where a filing is held. Missing years are absent, never filled in.
| Fiscal Year | Revenue | Change |
|---|---|---|
| Fiscal 2024 (Prior-Year Column on the Fiscal-2025 Filing) | $4,359,340 | - |
| Fiscal 2025 | $8,209,960 | +88.3% |
This table grows to a 10-year view (revenue, expenses, net assets and top pay) as earlier filings for this organization are added to the record. Missing years are absent, never filled in.
Filings on Record
| Tax Period | Form | Status | Source |
|---|---|---|---|
| Jan 1, 2025 - Dec 31, 2025 | Form 990 | In Force - Filed Jul 31, 2026 | Original Filing at the IRS |
If an amended return is filed, the newest amended return supersedes the earlier one and the table marks which filing is in force.