2025-11-03T12:31:44-08:00 2024-12-31 990 2024-01-01 576000743 Municipal Association of South Carolina MUNI 8039331234 1411 Gervais Street Columbia SC 29201 B Todd Glover Executive Director 2025-11-03 true 2024 2025-03-06 01:10:19Z B Todd Glover 1411 Gervais Street Columbia SC 29201 17495651 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 skills to enable the most efficient and effective operation of their municipalities. 19 19 77 150 46425 0 13100024 14063716 2151656 2755441 319868 304225 15571548 17123382 309993 353346 0 9284471 10176646 0 0 4067194 4307030 13661658 14837022 1909890 2286360 32792149 37747828 20065173 22273262 12726976 15474566 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 skills to enable the most efficient and effective operation of their municipalities. false false 5092479 1120296 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. 4881240 4923324 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. 1755083 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. 1038582 353346 773094 Other Program Services: In addition to the above-referenced primary services, the Association provides various other forms of support and services for its members. 974457 7247002 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 net receipts of $302.4 million in 2024 on behalf of cities and towns and recognized approximately $7.24 million in fee revenue from these programs. 2013039 353346 8020096 13741841 false false false true false false false true false true false false true true false true false false false false false false false false false false true true true false false false false false false false false false false false false true true true true false true 57 0 true 77 true true true false false false false false false false X 19 19 false false false 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 326267 0 68300 Heather Ricard Director, RMS 40.00 0.00 276118 0 58755 Eric Budds Deputy Exec Director 40.00 0.00 253271 0 58482 Jake Broom COO 40.00 0.00 216895 0 47870 Stephanie K O'Cain CFO 40.00 0.00 X 206973 0 48060 B Eric Shytle General Counsel 40.00 0.00 179610 0 44791 Casey Fields Mgr, Advocacy 40.00 0.00 160786 0 37935 Scott Slatton Mgr, Advocacy & Public Policy 40.00 0.00 157924 0 35121 Virginia Butler Systems Analyst 40.00 0.00 148991 0 36981 Joannie Nickel Legis Advocate 40.00 0.00 141377 0 36707 Caitlin Cothran Mgr, LRS 40.00 0.00 140481 0 34619 Michael Waslewski SCMIT Mgr 40.00 0.00 138444 0 34078 Charlie Barrineau Field Svc Mgr 40.00 0.00 133964 0 35188 Lancer Shull Vice President 1.00 0.00 X 0 0 0 Robert Gardner Trustee 1.00 0.00 X 0 0 0 Deron McCormick Trustee 1.00 0.00 X 0 0 0 Brandon Smith Trustee 1.00 0.00 X 0 0 0 Guang Ming Whitley Trustee 1.00 0.00 X 0 0 0 Jeffrey Graham Trustee 1.00 0.00 X 0 0 0 Desiree Fragoso Trustee 1.00 0.00 X 0 0 0 Jason Evans Trustee 1.00 0.00 X 0 0 0 Judy Bridge Trustee 1.00 0.00 X 0 0 0 Tem Miles Trustee 1.00 0.00 X 0 0 0 LaDonna Hall Trustee 1.00 0.00 X 0 0 0 Stellartean Jones Trustee 1.00 0.00 X 0 0 0 Kenneth Grist Trustee 1.00 0.00 X 0 0 0 Andy Merriman Trustee 1.00 0.00 X 0 0 0 Frank McClary Trustee 1.00 0.00 X 0 0 0 Mike Fuesser Trustee 1.00 0.00 X 0 0 0 Nathan Sen Trustee 1.00 0.00 X 0 0 0 Barbara Jo Blain President 1.00 0.00 X 0 0 0 Greg Habib President 1.00 0.00 X 0 0 0 Brandy Amidon Vice President 1.00 0.00 X 0 0 0 Brenda Bethune Vice President 1.00 0.00 X 0 0 0 2481101 576887 29 false true false VC3 Inc 1301 Gervais Street Suite 1800 Columbia SC 29201 IT consulting 544580 Cavanaugh McDonald 3550 Busbee Parkway Suite 250 Kennesaw GA 30144 Consulting 181545 Beyond Main Street LLC 1 Henry Street Summit NJ 07901 Professional Services 113756 3 0 Education 900099 1120196 1120196 Information Services 900099 205828 205828 Local Revenue Services 900099 7247002 7247002 Member Dues 900099 567366 567366 Risk Management Services 900099 4923324 4923324 14063716 2624984 207658 2661 2414665 0 0 0 400000 102726 372269 27731 102726 130457 40286 90171 0 0 0 Gervais Street Associates 531120 164905 753 164152 GSA Admin Fees 561000 65000 65000 Municipal Insurance Services 524298 43011 43011 31309 31309 304225 17123382 14407969 46425 2668988 339634 339634 13712 13712 0 0 2177158 2074772 102386 0 5345758 5094361 251397 1049124 999787 49337 1072684 1022239 50445 531922 506907 25015 0 114006 105172 8834 21000 21000 83116 83116 0 39863 39863 241195 230532 10663 5240 5240 262042 233845 28197 226447 192472 33975 0 749756 581498 168258 189924 182362 7562 21695 21695 871298 856307 14991 0 0 214919 197834 17085 45414 8320 37094 GASB 68 Pension & OPEB 593200 460076 133124 Software/Hardware Maint 172239 139408 32831 Software Use Fees 165352 132959 32393 Other expenses 119499 112642 6857 170825 168646 2179 14837022 13741841 1095181 0 154 94 6538535 9649744 0 750351 828482 0 0 0 0 2696205 145948 5461769 4525154 805288 936615 14191707 15350666 0 0 3608553 6668943 4201356 4167336 32792149 37747828 1185816 2951881 647809 638975 133580 229445 18097968 18452961 20065173 22273262 X 12726976 15474566 12726976 15474566 32792149 37747828 2286360 377996 83234 X false true X true false false true false false false true X 134346 87259 47087 166054 73029 93025 5161369 4364866 796503 936615 Investment in GSA 3940034 Investment in VC3 227302 4167336 Deferred inflows - OPEB 101709 Deferred inflows - pension 2121233 Leased Asset Liability - LT portion 3674443 OPEB Liability 308029 Pension Liability 12247547 18452961 17098382 17098382 25000 25000 17123382 14728788 14728788 83234 25000 108234 14837022 Part IV, Line 2b: Explanation of escrow account liability At the end of 2024, MASC held funds funds in the amount of $ 37,780 for SC Downtown Development Association, a related 501C3 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 Belton 306 Anderson Street Belton SC 29627 576000997 25000 0 economic development City of Fountain Inn 200 Main Street North Fountain Inn SC 29644 576001034 25000 0 economic development City of Greenwood 520 Monument Street Greenwood SC 29646 576000237 25000 0 economic development City of Hanahan 1255 Yeamans Hall Road Hanahan SC 29410 576001317 25000 0 economic development City of North Augusts 100 Georgia Ave North Augusta SC 29841 576001089 25000 0 economic development City of West Columbia 200 N 12th Street West Columbia SC 29169 576001121 25000 0 economic development College of Charleston 66 George Street Charleston SC 29424 576000265 43000 0 Riley's Mayoral Fellowship Town of Greeleyville 3 Toby Place Greeleyville SC 29056 570444360 25000 0 economic development Town of Honea Path 204 South Main Street Honea Path SC 29654 576001048 25000 0 economic development Town of Johnston 505 Mims Avenue Johnston SC 29832 576001055 25000 0 economic development Town of Kershaw 113 S Hampton St Kershaw SC 29067 576001059 25000 0 economic development Town of Lexington 111 Maiden Ln Lexington SC 29072 576001298 25000 0 economic development Town of Olanta 103 Park Avenue Olanta SC 29114 576005203 25000 0 economic development 1 12 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 a contribution of $43,000 to the College of Charleston for the Riley Mayors Design program, which educates and equips SC mayors to be effective in their roles. X X true true X X X X X false false false false false false false false false B Eric Shytle General Counsel 184219 -4609 35743 9048 224401 B Todd Glover Executive Dir. 314183 12084 59864 8436 394567 Caitlin Cothran Mgr, LRS 133544 6937 26337 8282 175100 Casey Fields Mgr, Advocacy 150775 10011 29535 8400 198721 Charlie Barrineau Field Svc Mgr 134785 -821 26568 8620 169152 Eric Budds Deputy Exec Director 257390 -4119 49323 9159 311753 Heather Ricard Director, RMS 264704 11414 50680 8075 334873 Jake Broom COO 208447 8448 40240 7630 264765 Joannie Nickel Legis Advocate 142951 -1574 28083 8624 178084 Michael Waslewski SCMIT Mgr 132179 6265 26084 7994 172522 Scott Slatton Mgr, Advocacy & Public Policy 132420 25504 29321 5800 193045 Stephanie K O'Cain CFO 203628 3345 39345 8715 255033 Virginia Butler Systems Analyst 144096 4895 28296 8685 185972 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. Club Dues: The Association pays Palmetto Club dues for the executive director. 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. Municipal Insurance Services Inc PO BOX 12109 COLUMBIA SC 29211 203272748 ancillary policy placement SC 45672 56167 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 Development Association PO Box 12109 Columbia 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 228346 3989278 false 51075 true 0.50000 false false false false false false false false false false true true false false false false true false false SC Muni Ins & Risk Fin Fund l 2479834 SC Municipal Insurance Trust l 2357794 SC Other Retire Benefits Emp Trust l 93311 SC Assn of Municipal Power Systems l 129677 SC Assn of Municipal Power Systems q 219051 SC Downtown Development Association q 208399 Gervais Street Associates k 636509 Gervais Street Associates l 65000