2022-10-19T06:29:31-07:00 2021-12-31 990 2021-01-01 576000743 Municipal Association of South Carolina MUNI 8039331234 1411 Gervais Street Columbia SC 29201 B Todd Glover Executive Director 2022-10-19 B Todd Glover 999009999 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z B Todd Glover 1411 Gervais Street Columbia SC 29201 21341662 false X www.masc.sc X 1939 SC 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 tools to enable the most efficient and effective operation of their municipalities. 19 19 63 150 107206 0 10483416 11285567 592842 2062056 322022 452760 11398280 13800383 312000 391416 0 7628883 8170620 0 0 2714567 3089297 10655450 11651333 742830 2149050 25254354 27881806 14254466 15939688 10999888 11942118 X 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 tools to enable the most efficient and effective operation of their municipalities. false false 3728681 3872683 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. 3715125 793206 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 12 affiliate groups (11 affiliate groups post 2021). 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, Assn of SC Mayors, and Building Officials Assn of SC (relationship discontinued in 2021). See Schedule O for more details. 1434374 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. 2044650 391416 6619678 10922830 false false false true false false false true false true true false false true false true false false false false false false false false false false true false true false false false false false false false false false false false false true true true true false true 52 0 true 63 true true true false false false false false false false X 19 19 false false true false true true true true false false true true false true true true true true true false false X Stephanie O'Cain 8039331234 1411 Gervais Street Columbia SC 29201 B Todd Glover Executive Dir. 40.00 0.00 X 273686 0 47680 Heather Ricard Director, RMS 40.00 0.00 246600 0 44519 Eric Budds Deputy Exec Director 40.00 0.00 227438 0 57231 Jake Broom COO 40.00 0.00 195100 0 36775 Stephanie K O'Cain CFO 40.00 0.00 X 184525 0 43320 Scott Slatton Public Policy Advocate 40.00 0.00 184837 0 36067 B Eric Shytle General Counsel 40.00 0.00 161624 0 44281 Melissa Harrill Legislative Liason 40.00 0.00 155416 0 38475 Virginia Butler Systems Analyst 40.00 0.00 134131 0 34190 Jeff Shacker Field Services Mgr 40.00 0.00 137515 0 28596 Casey Fields Mgr, Public Policy 40.00 0.00 135758 0 28761 Cindy Martellini Claims Mgr 40.00 0.00 131175 0 27532 Brandy Amidon Trustee 1.00 0.00 X 0 0 0 Michael Butler Trustee 1.00 0.00 X 0 0 0 Lancer Shull Trustee 1.00 0.00 X 0 0 0 David McGhee Trustee 1.00 0.00 X 0 0 0 Greg Habib Trustee 1.00 0.00 X 0 0 0 Natalie Ziegler Trustee 1.00 0.00 X 0 0 0 Clayton Pack Trustee 1.00 0.00 X 0 0 0 Terrence Culbreath Trustee 1.00 0.00 X 0 0 0 Jason Evans Trustee 1.00 0.00 X 0 0 0 Stellartean Jones Trustee 1.00 0.00 X 0 0 0 Judy Bridge Trustee 1.00 0.00 X 0 0 0 Robert Garner Trustee 1.00 0.00 X 0 0 0 Brenda Bethune Trustee 1.00 0.00 X 0 0 0 Deron McCormick Trustee 1.00 0.00 X 0 0 0 Cornelius Huff President 1.00 0.00 X 0 0 0 Kathy Pender President 1.00 0.00 X 0 0 0 Rick Osbon Vice President 1.00 0.00 X 0 0 0 Barbara Blain-Bellamy Vice President 1.00 0.00 X 0 0 0 Wes Spurrier Vice President 1.00 0.00 X 0 0 0 2167805 467427 23 false true false VC3 Inc 1301 Gervais Street Suite 1800 Columbia SC 29201 IT consulting 186544 1 0 Education 900099 793206 793206 Information Services 900099 170845 170845 Local Revenue Services 900099 5899624 5899624 Member Dues 900099 549209 549209 Risk Management Services 900099 3872683 3872683 11285567 376811 300 376511 0 0 50 50 50 50 8735813 490711 7541279 1194534 490711 1685245 676726 1008519 0 0 0 Gervais Street Associates 531120 323729 5522 318207 GSA Expense Recoupment 900099 12988 12988 Municipal Insurance Services 524298 101384 101384 14609 14609 452710 13800383 11962293 107206 1730884 391416 391416 0 0 0 1783682 1700200 83482 0 4463875 4254952 208923 724816 690892 33924 768406 732442 35964 429841 409723 20118 0 76946 69427 7519 34482 34482 71116 71116 0 36940 36940 391648 387685 3963 12077 12077 218387 200535 17852 253538 228318 25220 0 604019 491571 112448 135693 112164 23529 3983 3983 558321 550568 7753 0 0 192029 179657 12372 30735 30735 Software/Hardware Maint 193230 162864 30366 Other expenses 170142 162930 7212 Other Printing 110819 110585 234 Software Use Fees 48781 40548 8233 -53589 -36840 -16749 11651333 10922830 728503 0 292 279 2745718 3020672 0 48579 68177 0 0 0 0 1732408 3204489 4843039 4096406 748993 746633 15167259 15922908 3887564 3964411 0 0 923541 954237 25254354 27881806 842554 1120691 640243 560864 57677 96505 3933 3933 12710059 14157695 14254466 15939688 X 10999888 11942118 10999888 11942118 25254354 27881806 2149050 -1206820 X false true X true false false true false false false true X 134346 76943 57403 132310 96223 36087 4576383 3923240 653143 746633 3964411 C 3964411 Deferred inflows - OPEB 250050 Deferred inflows - pension 2814448 Pension Liability 11093197 14157695 12503540 -1206820 -1206820 13710360 65023 25000 90023 13800383 11561310 11561310 65023 25000 90023 11651333 Part IV, Line 2b: Explanation of escrow account liability MASC holds funds in the amount of $10,993 for SC Downtown Development Association, a related 501(C)(3) organization which does not have its own bank account. 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 true City of Beaufort 1911 Boundary St Beaufort SC 29902 576000223 Beaufort 25000 0 Economic Development City of Cayce 1800 12th St Cayce SC 29033 576001008 Cayce 25000 0 Economic Development City of Georgetown 1134 N Fraser St Georgetown SC 29440 571006037 Georgetown 25000 0 Economic Development City of Westminster 100 E Windsor St Westminster SC 29693 576001122 Westminster 25000 0 Economic Development College of Charleston 66 George Street Charleston SC 29424 576000265 Coll of Charleston 70000 0 Riley's Mayoral Fellowship Town of Donalds 243 P N Ave Donalds SC 29638 570609483 Donalds 25000 0 Economic Development Town of Greeleyville 3 Toby Place Greeleyville SC 29056 570444360 Greeleyville 25000 0 Economic Development Town of Honea Path 204 S Main St Honea Path SC 29654 576001048 Honea Path 25000 0 Economic Development Town of Johnston 500 Mims Avenue Johnston SC 29832 576001055 Johnston 21416 0 Economic Development Town of Moncks Corner 118 Carolina Ave Moncks Corner SC 29461 576001077 Moncks Corner 25000 0 Economic Development Town of Pacolet 180 Montgomery Ave Pacolet SC 29372 576007023 Pacolet 25000 0 Economic Development Town of Pelion 511 Pelion Rd Pelion SC 29123 570424440 Pelion 25000 0 Economic Development Town of Seabrook Island 2001 Seabrook Island Rd Seabrook Island SC 29455 570855224 Seabrooke Island 25000 0 Economic Development Town of Society Hill 280 S Main St Society Hill SC 29593 570474879 Society Hill 25000 0 Economic Development 13 1 Grantmaker's Description of How Grants are Used 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 plus a one-time endowment gift of $50,000 to the College of Charleston for the Riley Mayors Design program, which educates and equips SC mayors to be effective in their roles. X true true X X X X X false false false false false false false false false B Eric Shytle General Counsel 159135 2489 26666 17615 205905 B Todd Glover Executive Dir. 244023 29663 40348 7332 321366 Casey Fields Mgr, Public Policy 123600 12158 20945 7816 164519 Cindy Martellini Claims Mgr 118705 12470 20157 7375 158707 Eric Budds Deputy Exec Director 222343 5095 36841 20390 284669 Heather Ricard Director, RMS 228661 17939 37858 6661 291119 Jake Broom COO 180149 14951 30049 6726 231875 Jeff Shacker Field Services Mgr 123598 13917 20945 7651 166111 Melissa Harrill Legislative Liason 147795 7621 24840 13635 193891 Scott Slatton Public Policy Advocate 169950 14887 28407 7660 220904 Stephanie K O'Cain CFO 175901 8624 29365 13955 227845 Virginia Butler Systems Analyst 126642 7489 21435 12755 168321 Part I, Line 1a: Relevant information in regards to selections on 1a. 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. Form 990, Part III, Line 4d: Other Program Services Description 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 $228 million in 2021 on behalf of cities and towns and recognized approximately $5.9 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, Line 1a: Explanation of Delegated Broad Authority to Committee 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, Line 4: Description of Significant Changes to Organizational Documents The by-laws of the organization were amended in 2021 to change the number of voting members from 18 to 19. A copy of the revised by-laws of MASC is attached. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder 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, Line 7a: How Members or Shareholders Elect Governing Body 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, Line 11b: Form 990 Review Process 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 finalized draft is reviewed by the Executive Director prior to filing. 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 19: Other Organization Documents Publicly Available 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. Municipal Insurance Services Inc PO BOX 12109 COLUMBIA SC 29211 203272748 ancillary policy placement SC 101684 84989 Municipal Association of SC 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 Dev Authority PO Box 12109 Colum SC 29211 570756647 Downtown Development SC 501C3 public charity NA false Gervais Street Associates PO Box 12109 Columbia SC 29211 582388279 Rental Real Estate SC Municipal Assn of SC 326847 4063806 false 18215 true 0.50000 false false false false false true false false false false true true false false false false false false false SC Assn of Municipal Power Systems l 20000 service prov Gervais Street Associates k 457536 rents paid Gervais Street Associates f 250000 distributions