SOUTH CAROLINA LEGAL SERVICES: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SOUTH CAROLINA LEGAL SERVICES (EIN 57-0485205)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-07
IRS object ID
202641889349300519
Schema version
2025v4.2
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)
Return2026-07-07T10:24:46+00:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Forvis Mazars LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1One Oak Plaza Suite 300AddressLine1Txt
CityAshevilleCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN570485205EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1South Carolina Legal ServicesBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone8646793232PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 South Main StAddressLine1Txt
CityGreenvilleCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonShunna V JeterPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone8646793232PhoneNum
Signature2026-07-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAmy BibbyPreparerPersonNm
PTINP00445891PTIN
Phone8282542254PhoneNum
Preparation2026-07-07PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Shunna V JeterBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 South Main StAddressLine1Txt
CityGreenvilleCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,343,324GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SCLEGAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1967FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTO PROVIDE LEGAL ASSISTANCE TO THOSE INVOLVED IN NONCRIMINAL PROCEEDINGS WHO ARE UNABLE TO AFFORD LEGAL COUNSELActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee132TotalEmployeeCnt
Total Volunteers17TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$13,371,049PYContributionsGrantsAmt
CY Contributions Grants$12,986,246CYContributionsGrantsAmt
PY Program Service Revenue$5,315PYProgramServiceRevenueAmt
CY Program Service Revenue$21,094CYProgramServiceRevenueAmt
PY Investment Income$400,315PYInvestmentIncomeAmt
CY Investment Income$332,926CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$13,776,679PYTotalRevenueAmt
CY Total Revenue$13,340,266CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,733,490PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,151,739CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$55,608CYTotalFundraisingExpenseAmt
PY Other Expenses$2,872,537PYOtherExpensesAmt
CY Other Expenses$2,983,457CYOtherExpensesAmt
PY Total Expenses$13,606,027PYTotalExpensesAmt
CY Total Expenses$13,135,196CYTotalExpensesAmt
PY Revenues Less Expenses$170,652PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$205,070CYRevenuesLessExpensesAmt
Total Assets BOY$16,072,055TotalAssetsBOYAmt
Total Assets EOY$17,204,384TotalAssetsEOYAmt
Total Liabilities BOY$5,524,965TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,452,224TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,547,090NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,752,160NetAssetsOrFundBalancesEOYAmt
MissionSOUTH CAROLINA LEGAL SERVICES IS A STATEWIDE LAW FIRM THAT PROVIDES CIVIL LEGAL SERVICES TO PROTECT THE RIGHTS AND REPRESENT THE INTERESTS OF LOW INCOME SOUTH CAROLINIANS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$11,880,342ExpenseAmt
Grant$0GrantAmt
Revenue$21,094RevenueAmt
DescSouth Carolina Legal Services (SCLS) provides free legal services to protect the rights and represent the interests of low income South Carolinians. South Carolina Legal Services provides free legal services in a wide variety of civil (non-criminal) legal matters to eligible low income residents of South Carolina. SCLS is a non-profit corporation, funded by grants from the federally funded Legal Services Corporation, the South Carolina Bar Foundation, local United Ways, State court filing fees, Foundations and other federal, state and local funding. SCLS serves residents of all areas of the state with field offices located throughout South Carolina.Desc
Total Program Service Expenses$11,880,342TotalProgramServiceExpensesAmt
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 CounselingYes (true)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
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 RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document172IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee132EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
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 Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
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 ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
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 PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Denise BoydBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8646793241PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 South Main StreetAddressLine1Txt
CityGreenvilleCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ANGELA DEANNE ROWE
TREASURER1.5Yes (X)Yes (X)$0$0$0
CHARLES BOYKIN
CHAIRMAN1.5Yes (X)Yes (X)$0$0$0
CHELSEY HUCKER
First Vice Chair1.5Yes (X)Yes (X)$0$0$0
DENNISE M GMEREK
Second Vice Chair1.5Yes (X)Yes (X)$0$0$0
MARIDOLORES VALENTIN
SECRETARY1.5Yes (X)Yes (X)$0$0$0
BREON CM WALKER
DIRECTOR1.5Yes (X)$0$0$0
Carol Teresa Richardson
DIRECTOR1.5Yes (X)$0$0$0
DANIEL E HUNT
DIRECTOR1.5Yes (X)$0$0$0
David C Sereque
DIRECTOR1.5Yes (X)$0$0$0
EDWINA L BING-HINES
DIRECTOR1.5Yes (X)$0$0$0
FRANCES A JAMES-DAVIS
DIRECTOR1.5Yes (X)$0$0$0
GAIL KELLEY
DIRECTOR1.5Yes (X)$0$0$0
Gena Phillips Ervin
DIRECTOR1.5Yes (X)$0$0$0
JEFF WESTON
DIRECTOR1.5Yes (X)$0$0$0
Jody A Bedenbaugh
DIRECTOR1.5Yes (X)$0$0$0
John Charles Payne
DIRECTOR1.5Yes (X)$0$0$0
KELLY M JOLLEY
DIRECTOR1.5Yes (X)$0$0$0
Miliken Matthews
DIRECTOR1.5Yes (X)$0$0$0
Raynique Syas
DIRECTOR1.5Yes (X)$0$0$0
Ron Hilton
DIRECTOR1.5Yes (X)$0$0$0
SHALAI ALYSHA MCCONNELL
DIRECTOR1.5Yes (X)$0$0$0
STACEY COLEMAN
DIRECTOR1.5Yes (X)$0$0$0
Suzanne Chapman
DIRECTOR1.5Yes (X)$0$0$0
TRACY EVANS
DIRECTOR1.5Yes (X)$0$0$0
Denise Boyd
Chief Financial Officer37.5Yes (X)$165,467$0$21,853
Shunna V Jeter
Executive Director37.5Yes (X)$189,250$0$22,506
Lloyd Parker
Deputy Director of Grants and Compliance37.5$174,060$0$11,871Yes (X)
Angela Myers
Managing Attorney37.5$160,024$0$21,589Yes (X)
Kirby Mitchell
Upstate MLP Managing Attorney37.5$148,083$0$20,936Yes (X)
Mark Fessler
Deputy Director of Litigation and Training/Housing Law Unit Head37.5$116,533$0$19,043Yes (X)
Maureen White
Managing Attorney37.5$120,121$0$19,131Yes (X)
Trent Thomas
Managing Attorney37.5$124,191$0$19,502Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,197,729TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$156,431TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K14IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Cyber Solutions
299 E Greenville StreetAndersonSC29621IT services$172,510
SEGRA
PO Box 631140CincinnatiOH452631140Phone and Internet services$163,252
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Federated Campaigns$15,568FederatedCampaignsAmt
Government Grants$10,877,967GovernmentGrantsAmt
All Other Contributions$2,092,711AllOtherContributionsAmt
Total Contributions$12,986,246TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS PROGRAM REVENUE900099$19,296$19,296
Attorney Fees541100$1,798$1,798

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$21,094TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$335,984TotalRevenueColumnAmt
Exclusion$335,984ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$3,058OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other-$3,058OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,058TotalRevenueColumnAmt
Exclusion-$3,058ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,340,266TotalRevenueColumnAmt
Related Or Exempt Func Income$21,094RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$332,926ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$585,007TotalAmt
Management And General$585,007ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,262,468TotalAmt
Program Services$7,219,482ProgramServicesAmt
Fundraising$42,986FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$436,655TotalAmt
Program Services$415,174ProgramServicesAmt
Management And General$19,089ManagementAndGeneralAmt
Fundraising$2,392FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,270,189TotalAmt
Program Services$1,207,702ProgramServicesAmt
Management And General$55,529ManagementAndGeneralAmt
Fundraising$6,958FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$597,420TotalAmt
Program Services$568,031ProgramServicesAmt
Management And General$26,117ManagementAndGeneralAmt
Fundraising$3,272FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$135,060TotalAmt
Program Services$121,553ProgramServicesAmt
Management And General$13,507ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$965,539TotalAmt
Program Services$938,556ProgramServicesAmt
Management And General$26,983ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$44,903TotalAmt
Program Services$41,254ProgramServicesAmt
Management And General$3,649ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$926,308TotalAmt
Program Services$797,743ProgramServicesAmt
Management And General$128,565ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$65,520TotalAmt
Program Services$59,884ProgramServicesAmt
Management And General$5,636ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$174,535TotalAmt
Program Services$174,535ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,531TotalAmt
Program Services$25,365ProgramServicesAmt
Management And General$4,166ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$5,528TotalAmt
Program Services$5,528ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$246,906TotalAmt
Program Services$3,190ProgramServicesAmt
Management And General$243,716ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$135,089TotalAmt
Program Services$123,742ProgramServicesAmt
Management And General$11,347ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Training$188,440$112,505$75,935
LAW LIBRARY$65,781$65,781
Recruiting$317$317

All Other Expenses AllOtherExpensesGrp

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

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,135,196TotalAmt
Program Services$11,880,342ProgramServicesAmt
Management And General$1,199,246ManagementAndGeneralAmt
Fundraising$55,608FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$49,277BOYAmt
EOY$40,174EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$13,913,736BOYAmt
EOY$15,213,498EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$331,497BOYAmt
EOY$410,870EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,475BOYAmt
EOY$8,903EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$158,386BOYAmt
EOY$123,218EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,885,213LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,526,708LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,556,458BOYAmt
EOY$1,358,505EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$54,226BOYAmt
EOY$49,216EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,072,055BOYAmt
EOY$17,204,384EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,409,626BOYAmt
EOY$1,526,442EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,921,911BOYAmt
EOY$4,796,805EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$30,979BOYAmt
EOY$21,401EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$109,737BOYAmt
EOY$60,144EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,712BOYAmt
EOY$47,432EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,524,965BOYAmt
EOY$6,452,224EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,290,383BOYAmt
EOY$10,691,946EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$256,707BOYAmt
EOY$60,214EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,547,090BOYAmt
EOY$10,752,160EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,072,055BOYAmt
EOY$17,204,384EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$205,070ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,622,016CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,190,560CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,789,653CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,371,049CurrentTaxYearMinus1YearAmt
Current Tax Year$12,986,246CurrentTaxYearAmt
Total$63,959,524TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,622,016CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,190,560CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,789,653CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,371,049CurrentTaxYearMinus1YearAmt
Current Tax Year$12,986,246CurrentTaxYearAmt
Total$63,959,524TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$63,959,524PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$31,732CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$34,311CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$276,412CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$386,764CurrentTaxYearMinus1YearAmt
Current Tax Year$335,984CurrentTaxYearAmt
Total$1,065,203TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$65,024,727TotalSupportAmt
Gross Receipts Rltd Activities$45,211GrossReceiptsRltdActivitiesAmt
Public Support CY1700.98362PublicSupportCY170Pct
Public Support PY1700.98664PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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)
Agent Trustee EtcYes (true)AgentTrusteeEtcInd
Beginning Balance$30,979BeginningBalanceAmt
Distributions During Year$9,578DistributionsDuringYearAmt
Ending Balance$21,401EndingBalanceAmt
Incl Escrow Custodial Acct LiabYes (true)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$327,830OtherCostOrOtherBasisAmt
Book Value$327,830BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$870,562OtherCostOrOtherBasisAmt
Depreciation$733,729DepreciationAmt
Book Value$136,833BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,741,782OtherCostOrOtherBasisAmt
Depreciation$1,468,013DepreciationAmt
Book Value$273,769BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,136,930OtherCostOrOtherBasisAmt
Depreciation$2,643,874DepreciationAmt
Book Value$493,056BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$808,109OtherCostOrOtherBasisAmt
Depreciation$681,092DepreciationAmt
Book Value$127,017BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,358,505TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Federal Income Taxes
OPERATING LEASE LIABILITY$47,432
FieldValueIRS element (for citing)
Total Liability$47,432TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,340,266TotalRevEtcAuditedFinclStmtAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$13,340,266RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,340,266TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,135,196TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,135,196ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,135,196TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part IV, Line 2b Explanation of escrow agreementTHE ORGANIZATION MAINTAINS ESCROW ACCOUNTS RELATING TO LEGAL SERVICES FOR ITS CLIENTS.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteTHE AGENCY IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND, ACCORDINGLY, NO PROVISION FOR INCOME TAX IS RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. BY REFERENCE, THE STATE OF SOUTH CAROLINA ADOPTED THIS CODE; HENCE, THE AGENCY IS ALSO EXEMPT FROM SOUTH CAROLINA INCOME TAXES. THE AGENCY HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2025.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Shunna V Jeter
Executive Director$189,250$0$0$0$0$0$10,395$0$12,111$0$211,756$0$0$0
Denise Boyd
Chief Financial Officer$165,467$0$0$0$0$0$9,868$0$11,985$0$187,320$0$0$0
Lloyd Parker
Deputy Director of Grants and Compliance$174,060$0$0$0$0$0$10,384$0$1,487$0$185,931$0$0$0
Angela Myers
Managing Attorney$160,024$0$0$0$0$0$9,541$0$12,048$0$181,613$0$0$0
Kirby Mitchell
Upstate MLP Managing Attorney$148,083$0$0$0$0$0$8,825$0$12,111$0$169,019$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b Review of form 990 by governing bodyTHE FORM 990 WAS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE PRIOR TO ITS FILING WITH THE IRS. IN ADDITION, THE FORM 990 WAS MADE AVAILBLE TO THE ENTIRE VOTING BOARD FOR COMMENT PRIOR TO THE FILING DATE.
Form 990, Part VI, Line 12c Conflict of interest policySTAFF RECEIVE A MANUAL CONTAINING THE CONFLICT OF INTEREST POLICY AND MUST SUBMIT A SIGNED ACKNOWLEDGEMENT OF RECEIPT. CURRENTLY ALL STAFF, INCLUDING OFFICERS AND KEY EMPLOYEES, ARE REQUIRED TO ADHERE TO THE TERMS OF THE CONFLICT OF INTEREST POLICY AS OUTLINED IN THE PERSONNEL MANUAL. IN ADDITION, THE BOARD OF DIRECTORS FOLLOWS A SEPARATE COMPREHENSIVE CONFLICT OF INTEREST POLICY WHICH REQUIRES AN ANNUAL DISCLOSURE OF POTENTIAL CONFLICTS OF INTERESTS.
Form 990, Part VI, Line 15a Process to establish compensation of top management officialEvaluation and review of the Executive Director is completed by the Executive committee of the SCLS Board of Directors. Benchmarks considered include the GuideStar NonProfit Compensation Report and other nonprofit compensation publications and information.
Form 990, Part VI, Line 15b Process to establish compensation of other employeesEvaluation and review of the Executive Director is completed by the Executive committee of the SCLS Board of Directors. Benchmarks considered include the GuideStar NonProfit Compensation Report and other nonprofit compensation publications and information.
Form 990, Part VI, Line 18 How forms are made available to the publicTHE ORGANIZATION MAKES IT FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, RECENT FILINGS OF THE FORM 990 ARE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG
Form 990, Part VI, Line 19 Required documents available to the publicThe notice of Board of Directors meetings are posted in local SCLS offices and on the website. Board materials are available upon request to the public. Staff receive a manual containing the conflict of interest policy and staff must submit a signed acknowledgement of receipt. Currently all staff, including officers and key employees, are required to adhere to the terms of the conflict of interest policy as outlined in the manual.
Form 990, Part XII, Line 2c Change of oversight process or selection processTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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