MUNICIPAL ASSOCIATION OF SOUTH CAROLINA: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MUNICIPAL ASSOCIATION OF SOUTH CAROLINA (EIN 57-6000743)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-11
- IRS object ID
- 202423169349305232
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-11T13:16:12-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 576000743 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Municipal Association of South Carolina | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MUNI | BusinessNameControlTxt |
| Phone | 8039331234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1411 Gervais Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | B Todd Glover | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2024-11-11 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | B Todd Glover | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1411 Gervais Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,277,032 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.masc.sc | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | The Association is dedicated to the principle of its founding members: to offer the services, programs and tools that will give municipal officials the knowledge, experience and skills to enable the most efficient and effective operation of their municipalities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 69 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $47,960 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,119,902 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,100,024 | CYProgramServiceRevenueAmt |
| PY Investment Income | $174,604 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,151,656 | CYInvestmentIncomeAmt |
| PY Other Revenue | $303,805 | PYOtherRevenueAmt |
| CY Other Revenue | $319,868 | CYOtherRevenueAmt |
| PY Total Revenue | $12,598,311 | PYTotalRevenueAmt |
| CY Total Revenue | $15,571,548 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $268,718 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $309,993 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,513,023 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,284,471 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,080,323 | PYOtherExpensesAmt |
| CY Other Expenses | $4,067,194 | CYOtherExpensesAmt |
| PY Total Expenses | $12,862,064 | PYTotalExpensesAmt |
| CY Total Expenses | $13,661,658 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$263,753 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,909,890 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,996,653 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,792,149 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,201,249 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,065,173 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,795,404 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,726,976 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Association is dedicated to the principle of its founding members: to offer the services, programs and tools that will give municipal officials the knowledge, experience and skills to enable the most efficient and effective operation of their municipalities. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,980,774 | ExpenseAmt |
| Revenue | $1,017,368 | RevenueAmt |
| Desc | Education: The Association sponsors training and education opportunities through general and specialized interest meetings, training institutes, communication/publications, achievement awards, field services, and sponsorships of 11affiliate groups. The Association provides ongoing support for the following affiliate groups: SC Business Licensing Officials Assn, SC Utility Billing Assn, SC Community Development Assn, Municipal Officers, Clerks, & Treasurers Assn, Municipal Human Resources Assn, SC Municipal Attorneys Assn, SC Assn of Storm Water Managers, Municipal Technology Assn of SC, SC Assn of Municipal Power Systems, Municipal Court Adm of SC, and Assn of SC Mayors. See Schedule O for more details. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,472,496 | ExpenseAmt |
| Revenue | $4,631,378 | RevenueAmt |
| Desc | Risk Management & Insurance Services: The Association manages four insurance programs, including two self-funded insurance programs, an insurance agency, and an OPEB trust. Services provided include workers' compensation insurance, property & liability insurance, placement of ancillary policies, and an Other Retirees Benefit Trust. These products are provided within separate, related companies. See Sch R with the management of the programs provided by the Association. In addition, the Association's Risk Management Services RMS staff helps program members build effective safety programs to lower their insurance costs through reduction of claims. RMS also assists members in other areas. See Sch O for additional information. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,372,716 | ExpenseAmt |
| Desc | Advocacy: The Association's advocacy initiatives support SC hometowns and the value they bring to the state. The Association's legislative agenda focuses on issues that promote economic growth, enhance a positive quality of life, and encourage local accountability and fiscal responsibility. Advocacy efforts use a variety of tools, including supporting the National League of Cities & Southern Municipal conference meetings and sponsoring regional advocacy meetings, Hometown Legislative Day, and legislative monitoring and lobbying efforts. See Sch O for additional details. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,843,442 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $321,000 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $7,451,278 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $12,669,428 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 48 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 69 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Stephanie O'Cain | PersonNm |
| Phone | 8039331234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1411 Gervais Street | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| B Todd Glover | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $296,686 | $0 | $58,659 | |
| Heather Ricard | |||||||
| Director, RMS | 40.00 | 0.00 | $267,990 | $0 | $54,288 | ||
| Eric Budds | |||||||
| Deputy Exec Director | 40.00 | 0.00 | $245,776 | $0 | $53,934 | ||
| Jake Broom | |||||||
| COO | 40.00 | 0.00 | $210,634 | $0 | $44,614 | ||
| Stephanie K O'Cain | |||||||
| CFO | 40.00 | 0.00 | Yes (X) | $200,476 | $0 | $44,751 | |
| Scott Slatton | |||||||
| Mgr, Advocacy & Public Policy | 40.00 | 0.00 | $201,268 | $0 | $43,188 | ||
| B Eric Shytle | |||||||
| General Counsel | 40.00 | 0.00 | $168,262 | $0 | $39,950 | ||
| Casey Fields | |||||||
| Mgr Legis/Advocacy | 40.00 | 0.00 | $148,151 | $0 | $34,139 | ||
| Virginia Butler | |||||||
| Systems Analyst | 40.00 | 0.00 | $146,010 | $0 | $34,685 | ||
| Joannie Nickel | |||||||
| Legis Advocate | 40.00 | 0.00 | $136,382 | $0 | $34,246 | ||
| Caitlin Cothran | |||||||
| Mgr, LRS | 40.00 | 0.00 | $136,054 | $0 | $32,343 | ||
| Charlie Barrineau | |||||||
| Field Svc Mgr | 40.00 | 0.00 | $127,325 | $0 | $32,767 | ||
| Michael Butler | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Lancer Shull | |||||||
| Vice President | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| David McGhee | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Jason Evans | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Stellartean Jones | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Judy Bridge | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Robert Garner | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Brenda Bethune | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Deron McCormick | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Desiree Fragoso | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Jeffrey Graham | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Guang Ming Whitley | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Kenneth Grist | |||||||
| Trustee | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Tem Miles | |||||||
| Trustee | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| LaDonna Hall | |||||||
| Trustee | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Barbara Blain-Bellamy | |||||||
| President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Brandy Amidon | |||||||
| Vice President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Greg Habib | |||||||
| Vice President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Cornelius Huff | |||||||
| President | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,285,014 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $507,564 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 29 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| VC3 Inc | |||||
| 1301 Gervais Street Suite 1800 | Columbia | SC | 29201 | IT consulting | $566,876 |
| Cavanaugh McDonald | |||||
| 3550 Busbee Parkway Suite 250 | Kennesaw | GA | 30144 | Consulting | $211,602 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Education | 900099 | $1,017,368 | $1,017,368 |
| Information Services | 900099 | $196,122 | $196,122 |
| Local Revenue Services | 900099 | $6,679,582 | $6,679,582 |
| Member Dues | 900099 | $575,574 | $575,574 |
| Risk Management Services | 900099 | $4,631,378 | $4,631,378 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,100,024 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,173,446 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $188,422 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $4,138 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,980,886 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,643,647 | SecuritiesAmt |
| Other | $40,047 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,698,998 | SecuritiesAmt |
| Other | $6,486 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$55,351 | SecuritiesAmt |
| Other | $33,561 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,790 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,000 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$22,790 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|---|
| Gervais Street Associates | 531120 | $177,365 | $4,687 | $172,678 | |
| GSA Admin Fees | 561000 | $65,000 | $65,000 | ||
| Municipal Insurance Services | 524298 | $39,135 | $39,135 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,368 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,368 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $319,868 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,571,548 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,392,814 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $47,960 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,130,774 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,993 | TotalAmt |
| Program Services | $309,993 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,930,475 | TotalAmt |
| Program Services | $1,839,147 | ProgramServicesAmt |
| Management And General | $91,328 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,944,593 | TotalAmt |
| Program Services | $4,710,670 | ProgramServicesAmt |
| Management And General | $233,923 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $939,163 | TotalAmt |
| Program Services | $894,732 | ProgramServicesAmt |
| Management And General | $44,431 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $980,217 | TotalAmt |
| Program Services | $933,844 | ProgramServicesAmt |
| Management And General | $46,373 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,023 | TotalAmt |
| Program Services | $466,841 | ProgramServicesAmt |
| Management And General | $23,182 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,783 | TotalAmt |
| Program Services | $57,422 | ProgramServicesAmt |
| Management And General | $2,361 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,000 | TotalAmt |
| Management And General | $21,000 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,314 | TotalAmt |
| Program Services | $83,314 | ProgramServicesAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,244 | TotalAmt |
| Management And General | $36,244 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,295 | TotalAmt |
| Program Services | $259,694 | ProgramServicesAmt |
| Management And General | $12,601 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,805 | TotalAmt |
| Program Services | $11,805 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,178 | TotalAmt |
| Program Services | $220,784 | ProgramServicesAmt |
| Management And General | $25,394 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,000 | TotalAmt |
| Program Services | $224,125 | ProgramServicesAmt |
| Management And General | $29,875 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $747,939 | TotalAmt |
| Program Services | $580,089 | ProgramServicesAmt |
| Management And General | $167,850 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,932 | TotalAmt |
| Program Services | $196,135 | ProgramServicesAmt |
| Management And General | $6,797 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,381 | TotalAmt |
| Management And General | $14,381 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $835,798 | TotalAmt |
| Program Services | $824,497 | ProgramServicesAmt |
| Management And General | $11,301 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,961 | TotalAmt |
| Program Services | $205,875 | ProgramServicesAmt |
| Management And General | $18,086 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,634 | TotalAmt |
| Management And General | $43,634 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| GASB 68 Pension & OPEB | $476,227 | $369,354 | $106,873 |
| Software/Hardware Maint | $198,789 | $160,477 | $38,312 |
| Other expenses | $134,623 | $125,717 | $8,906 |
| Printing and Publications | $103,804 | $102,669 | $1,135 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,487 | TotalAmt |
| Program Services | $92,244 | ProgramServicesAmt |
| Management And General | $8,243 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,661,658 | TotalAmt |
| Program Services | $12,669,428 | ProgramServicesAmt |
| Management And General | $992,230 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174 | BOYAmt |
| EOY | $154 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,988,515 | BOYAmt |
| EOY | $6,538,535 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,756 | BOYAmt |
| EOY | $750,351 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,219,245 | BOYAmt |
| EOY | $2,696,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,138,203 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,332,915 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $775,949 | BOYAmt |
| EOY | $805,288 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,839,475 | BOYAmt |
| EOY | $14,191,707 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,836,463 | BOYAmt |
| EOY | $3,608,553 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,236,076 | BOYAmt |
| EOY | $4,201,356 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,996,653 | BOYAmt |
| EOY | $32,792,149 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,194,423 | BOYAmt |
| EOY | $1,185,816 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $605,051 | BOYAmt |
| EOY | $647,809 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,065 | BOYAmt |
| EOY | $133,580 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,933 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,249,777 | BOYAmt |
| EOY | $18,097,968 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,201,249 | BOYAmt |
| EOY | $20,065,173 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,795,404 | BOYAmt |
| EOY | $12,726,976 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,795,404 | BOYAmt |
| EOY | $12,726,976 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,996,653 | BOYAmt |
| EOY | $32,792,149 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,909,890 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $949,460 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | $72,222 | InvestmentExpenseAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,346 | OtherCostOrOtherBasisAmt |
| Depreciation | $83,987 | DepreciationAmt |
| Book Value | $50,359 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $136,678 | OtherCostOrOtherBasisAmt |
| Depreciation | $74,299 | DepreciationAmt |
| Book Value | $62,379 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,867,179 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,174,629 | DepreciationAmt |
| Book Value | $692,550 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $805,288 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Investment in GSA | $3,974,054 |
| Investment in VC3 | $227,302 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,201,356 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred inflows - OPEB | $52,360 |
| Deferred inflows - pension | $913,339 |
| Leased Asset Liability | $3,870,147 |
| OPEB Liability | $296,008 |
| Pension Liability | $12,966,113 |
| Rounding | $1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,097,968 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $16,496,008 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,021,683 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,021,683 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,474,325 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $72,223 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $25,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $97,223 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,571,548 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,564,435 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $13,564,435 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $72,223 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $25,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $97,223 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,661,658 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: Explanation of escrow account liability | At the beginning of 2023, MASC held funds funds in the amount of $10,933 for SC Downtown Development Association, a related 501C3 organization which does not have its own bank account. At the end of 2023, the amount of these funds had been reduced to $0. |
| Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S | Administration fee from MIS subsidiary $25000 |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Administrative fee from MIS subsidiary $25000 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (13 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| City of Dillon | |||||||
| 401 W Main Street | Dillon | SC | 29536 | 576001023 | $25,000 | $0 | Economic Development |
| City of Johnsonville | |||||||
| 111 W Broadway Street | Johnsonville | SC | 29555 | 570408295 | $25,000 | $0 | Economic Development |
| City of Marion | |||||||
| 107 S Main Street | Marion | SC | 29571 | 576001075 | $25,000 | $0 | Economic Development |
| City of Mauldin | |||||||
| 5 E Butler Street | Mauldin | SC | 29662 | 570445708 | $25,000 | $0 | Economic Development |
| City of Simpsonville | |||||||
| 118 NE Main Street | Simpsonville | SC | 29681 | 576001106 | $25,000 | $0 | Economic Development |
| College of Charleston | |||||||
| 66 George Street | Charleston | SC | 29424 | 576000265 | $21,000 | $0 | Riley's Mayoral Fellowship |
| Town of Allendale | |||||||
| 1296 Main St South | Allendale | SC | 29810 | 576000990 | $25,000 | $0 | Economic Development |
| Town of Blackville | |||||||
| 5893 Lartigue Street N | Blackville | SC | 29817 | 576001004 | $25,000 | $0 | Economic Development |
| Town of Carlisle | |||||||
| 3911 Fishdam Ave | Carlisle | SC | 29031 | 570537478 | $25,000 | $0 | Economic Development |
| Town of Clio | |||||||
| 101 Calhoun Street | Clio | SC | 29525 | 576001551 | $25,000 | $0 | Economic Development |
| Town of Lane | |||||||
| 7 Oneita Ave | Lane | SC | 29564 | 570521205 | $25,000 | $0 | Economic Development |
| Town of Lockhart | |||||||
| 118 Mill Street | Lockhart | SC | 29364 | 576005346 | $25,000 | $0 | Economic Development |
| Town of Winnsboro | |||||||
| 207 N Congress Street | Winnsboro | SC | 29180 | 576001128 | $25,000 | $0 | Economic Development |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 12 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | MASC offers Hometown Economic Development grants to SC cities & towns to implement projects that will make a positive impact on the quality of life in their communities, as well as promoting innovation in projects that will produce measurable results and can be maintained. Each grant recipient must provide matching funds in amounts ranging from 5 to 15 percent of the grant award. The award recipients submit invoices and other documentation to the Association to substantiate expenses. In addition to economic development grants, the Association also made an annual contribution of $20,000 to the College of Charleston for the Riley Mayors Design program, which educates and equips SC mayors to be effective in their roles, plus an additional $1,000 grant to the College of Charleston for their MPA program/summer diversity enrichment academy. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| B Eric Shytle | |||||
| General Counsel | $167,012 | $1,250 | $31,756 | $8,194 | $208,212 |
| B Todd Glover | |||||
| Executive Dir. | $272,288 | $24,446 | $50,744 | $7,915 | $355,393 |
| Caitlin Cothran | |||||
| Mgr, LRS | $127,185 | $8,869 | $24,428 | $7,915 | $168,397 |
| Casey Fields | |||||
| Mgr Legis/Advocacy | $136,269 | $11,882 | $26,224 | $7,915 | $182,290 |
| Charlie Barrineau | |||||
| Field Svc Mgr | $127,184 | $141 | $24,558 | $8,209 | $160,092 |
| Eric Budds | |||||
| Deputy Exec Director | $245,133 | $643 | $45,705 | $8,229 | $299,710 |
| Heather Ricard | |||||
| Director, RMS | $252,099 | $15,891 | $46,963 | $7,325 | $322,278 |
| Jake Broom | |||||
| COO | $198,521 | $12,113 | $37,301 | $7,313 | $255,248 |
| Joannie Nickel | |||||
| Legis Advocate | $136,144 | $238 | $26,017 | $8,229 | $170,628 |
| Scott Slatton | |||||
| Mgr, Advocacy & Public Policy | $187,370 | $13,898 | $35,273 | $7,915 | $244,456 |
| Stephanie K O'Cain | |||||
| CFO | $193,931 | $14,434 | $36,836 | $7,915 | $253,116 |
| Virginia Butler | |||||
| Systems Analyst | $139,622 | $6,388 | $26,770 | $7,915 | $180,695 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a: Relevant information in regards to selections on 1a. | FormAndLineReferenceDesc |
| Explanation | Travel for Companions: The Association has a documented travel policy which states that travel expenses for a staff member's spouse are reimburseable when the spouse's presence is in the best interest of the Association. All such travel must be approved prior to the expense incurrence. In addition, travel is provided for companions of board members and listed persons in Part VII of Form 990 for certain meetings. The reimbursed expenses are not treated as taxable compensation. Club Dues: The Association pays Palmetto Club dues for the executive director. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d | OTHER PROGRAM SERVICES 4: Local Revenue Services: Municipalities contract with the Association to collect certain business taxes on their behalf through four tax revenue programs, including the insurance tax revenue program, the telecommunication tax revenue program, the brokers tax revenue program and the setoff debt revenue program. These programs provide for centralized and efficient revenue processing, streamlining the tax payment process for taxpayers. The Association collected $273.2 million in 2023 on behalf of cities and towns and recognized approximately $6.67 million in fee revenue from these programs. OTHER PROGRAM SERVICES 5: Other Program Services: In addition to the above-referenced primary services, the Association provides various other forms of support and services for its members. |
| Form 990, Part VI, Section A, Line 1a | The Association by-laws establish an Executive Committee consisting of the President, who shall act as Chairman of the Executive Committee, the First Vice President, the Second Vice President, the Third Vice President, and the immediate Past President. The Executive Director serves as the secretary, but is a non-voting member. The Executive Committee is empowered to act in general to carry out any of the functions of the Board of Directors that may be necessary between meetings of the Board of Directors except those duties required by state law or by the by-laws to be performed at the annual meeting. |
| Form 990, Part VI, Section A, Line 6 | Membership in the Association is offered to all 271 municipalities in South Carolina. The Association does not have stockholders. See discussion for Line 7a regarding rights of members to elect the governing body. |
| Form 990, Part VI, Section A, Line 7a | The membership elects all board members and officers, other than the Executive Director, at the annual meeting. Any official of a member city is eligible as a delegate. Each member municipality has one vote, which shall be the majority expression of the delegates from that municipality. Twenty member-municipalities must be present to constitute a quorum at any meeting of the Association. Board member terms are three years, with elections on a staggered term basis. Officer terms are one year. As vacancies arise an interim member is appointed by the board to serve until the next annual meeting of the membership. |
| Form 990, Part VI, Section B, Line 11b | A draft of the 990 is prepared by staff Certified Public Accountants. During the preparation process, meetings are held to discuss various sections of the return with management and others as deemed necessary. The return is not reviewed with the Board prior to filing, but they are updated about the status of the return and reminded that it is available online through GuideStar as well as upon request. |
| Form 990, Part VI, Section B, Line 12c | The Association has a written Conflict of Interest policy. All employees and board members are given an annual questionnaire along with the policy to determine if there are any known conflicts. The results are reviewed by management. A summary of the boards results and those of key employees are provided to the board for their review. If an actual, potential or apparent conflict of interest is determined, the Association may take one of the following actions to resolve such conflict. 1.Waive the conflict of interest as unlikely to affect the individuals ability to act in the best interest of the Association. 2.Determine the individual should recuse himself from all deliberations and decision-making related to the particular transaction or relationship that gives rise to the conflict of interest. 3.Determine that the individual must resign from his/her service to the Association. The board of directors has final authority for resolving all conflicts of interest involving board members and the executive director of the Association. The Executive Director has authority over staff. |
| Form 990, Part VI, Section B, Line 15a | In accordance with the Associations by-laws, the board of directors determines the annual compensation of the Executive Director. The Executive Director determines the annual compensation of all other staff members. The Association periodically contracts with an independent compensation consultant to perform a salary study of all positions, including the Executive Director position. Based on recommendations of the study, the board of directors sets salary ranges for all the positions. In between salary studies, the ranges are increased by an annual cost-of-living percentage as approved annually by the board of directors. The executive director reviews the performance of each employee and in consultation with each employees manager and department head, sets the annual compensation of employees including any other officers or key employees within the salary ranges as set by the board of directors. Each employee is also given the cost of living salary increase, if a COLA is approved by the board of directors during the annual budget process. The board of directors has a compensation committee that reviews the Executive Director's performance and comparative salary information from like organizations annually. This committee makes a recommendation to the full board of directors as to any salary increase for the Executive Director. Although the committee and the board may meet with staff during this process, including the Executive Director, deliberations and final decisions are made with no staff members present. All final decisions concerning the Executive Director's compensation are fully documented. |
| Form 990, Part VI, Section C, Line 19 | IRS Form 990 and 990-T: Consistent with the requirements of section 6104d of the Internal Revenue Code, staff will make copies of the Associations Form 990 available, upon request, in a timely manner and subject to charges permitted by law to any individual who requests it. The returns will be available for public inspection for three years after their due date. Governing Documents and Conflict of Interest Policy: Staff will make available to the public governing documents such as bylaws, articles of incorporation and conflict of interest policy upon request. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Municipal Insurance Services Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 12109 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29211 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203272748 | EIN |
| Primary Activities | ancillary policy placement | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Total Income | $43,273 | TotalIncomeAmt |
| End Of Year Assets | $59,584 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Municipal Association of SC | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| SC Muni Ins & Risk Fin Fund | ||||||||||
| PO BOX 12109 | COLUMBIA | SC | 29211 | 570918119 | Self-insured property & liability ins | SC | 115 | NA | false | |
| SC Municipal Insurance Trust | ||||||||||
| PO Box 12109 | COLUMBIA | SC | 29211 | 500876698 | self-insured workers' comp | SC | 115 | NA | false | |
| SC Other Retire Benefits Emp Trust | ||||||||||
| PO Box 12109 | Columbia | SC | 29211 | 266660520 | Employees' Retirement Benefits | SC | 115 | NA | false | |
| SC Assn of Municipal Power Systems | ||||||||||
| PO Box 12109 | Columbia | SC | 29211 | 570758243 | Power Systems Assn | SC | 501C6 | NA | false | |
| SC Downtown Development Association | ||||||||||
| PO Box 12109 | Columbia | SC | 29211 | 570756647 | Downtown Development | SC | 501C3 | NA | false | public charity |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Gervais Street Associates | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 12109 | AddressLine1Txt |
| City | Columbia | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29211 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 582388279 | EIN |
| Primary Activities | Rental Real Estate | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Municipal Assn of SC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (true) | GeneralOrManagingPartnerInd |
| Ownership | 0.50000 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (true) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| SC Assn of Municipal Power Systems | |
| l | $20,000 |
| Gervais Street Associates | |
| k | $631,850 |
| Gervais Street Associates | |
| l | $65,000 |
| Gervais Street Associates | |
| f | $250,000 |
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