Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Conservation Voters of Sc Educ Fund
EIN 20-0335383 • 501(c)3 • Columbia, SC
Profile
Elevating public dialogue regarding environmental issues by educating citizens and maximizing the participation in environmental decisions at the state and local level.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.09x
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 11.6% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Up$1,080,363
Up $35,949 (+3.4%) from 2023
Liabilities
Down$100,814
Down $83,634 (-45%) from 2023
Net Assets
Up$979,549
Up $119,583 (+14%) from 2023
Revenue
Up$1,095,644
Up $99,537 (+10.0%) from 2023
Expenses
Up$1,010,843
Up $193,818 (+24%) from 2023
Net Income
Down$84,801
Down $94,281 (-53%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,080,363
- Liabilities
- $100,814
- Net assets
- $979,549
- Revenue
- $1,095,644
- Expenses
- $1,010,843
- Net income
- $84,801
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 6, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $2,022,662
Mission and Program Overview
Mission
Maximizing the participation of conservation-minded citizens in environmental public policy decisions made at the state and local level.
Elevating public dialogue regarding environmental issues by educating citizens and maximizing the participation in environmental decisions at the state and local level.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $781,416 | $553,142 | ▼ $228,274 |
| Land, Buildings, and Equipment, Net | - | $279,297 | - |
| Cash and Non-Interest-Bearing Accounts | $262,998 | $244,874 | ▼ $18,124 |
| Prepaid Expenses and Deferred Charges | - | $2,300 | - |
| Accounts Receivable | - | $750 | - |
| Total Assets | $1,044,414 | $1,080,363 | ▲ $35,949 |
| Liabilities | |||
| Deferred Revenue | $110,878 | $49,120 | ▼ $61,758 |
| Other Liabilities | $64,968 | $29,040 | ▼ $35,928 |
| Accounts Payable and Accrued Expenses | $8,602 | $22,654 | ▲ $14,052 |
| Total Liabilities | $184,448 | $100,814 | ▼ $83,634 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $859,966 | $979,549 | ▲ $119,583 |
| Total Net Assets Fund Balance | $859,966 | $979,549 | ▲ $119,583 |
| Total Liabilities and Net Assets / Fund Balance | $1,044,414 | $1,080,363 | ▲ $35,949 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $202,008 | $2,557 | $204,565 |
| Land | $77,289 | - | $77,289 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| John Tynan | President | PT | $34,816 | $92,500 | $127,316 |
Board Members and Trustees
| Name | Title |
|---|---|
| Cynthia Powell | Chair |
| Arnold Nemirow | Vice Chair |
| Michael Brown | Director |
| Susan Hilfer | Director |
| Ken Harvin | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,030,065
- Program Service Revenue
- $0
- Investment Income
- $33,634
- Other Revenue
- $31,945
- All Other Contributions
- $1,030,065
- Change in Net Assets
- $84,801
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,095,644
- Revenue Not Reported on Form 990
- $34,782
- Total Revenue per Audited Statements
- $1,130,426
- Total Revenue per Form 990
- $1,095,644
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $516,831 |
| Other Expenses | $444,012 |
| Grants and Similar Amounts Paid | $50,000 |
| Total Fundraising Expense | $25,959 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $386,765 | $16,167 | $16,381 | $419,313 |
| Other Employee Benefits | $56,716 | $3,075 | $2,911 | $62,702 |
| Grants to Domestic Orgs | $50,000 | - | - | $50,000 |
| Travel | $36,951 | $1,668 | $273 | $38,892 |
| Current Officers, Directors, Trustees, and Key Employees | $24,014 | $6,104 | $4,698 | $34,816 |
| Office Expenses | $25,676 | $972 | $137 | $26,785 |
| All Other Expenses | $13,292 | $6,254 | $730 | $20,276 |
| Other Expenses | $9,608 | $164 | $64 | $9,836 |
| Conferences and Meetings | $9,624 | - | - | $9,624 |
| Advertising | $8,300 | - | - | $8,300 |
| Occupancy | $5,997 | $1,381 | $743 | $8,121 |
| Fees for Services Accounting | - | $6,750 | - | $6,750 |
| Information Technology | $4,361 | $90 | - | $4,451 |
| Fees for Services Legal | $2,810 | - | - | $2,810 |
| Depreciation Depletion | $2,440 | $109 | $8 | $2,557 |
| Total Functional Expenses | $941,940 | $42,944 | $25,959 | $1,010,843 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,010,843 |
| Total Expenses per Audited Statements | $1,010,843 |
| Total Expenses per Form 990 | $1,010,843 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Conversation Voters of Sc | Columbia, SC | 501c4 | Lobbying | $50,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $16,250 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraising Lun | $16,250 | $16,250 | - | $16,250 |
| Total Events | $16,250 | $16,250 | - | $16,250 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Cvsc | $29,040 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“Reviewed by the president and board.”
Form 990, Page 6, Part VI, Line 12C
“Disclosure statement signed by each board member.”
Form 990, Page 6, Part VI, Line 15A
“Compensation process for top official reviewed and approved by board using compensation comparisons with similar organizations in south carolina and other states. The board keeps contemporaneous minutes of the deliberation and compensation decision.”
Form 990, Page 6, Part VI, Line 19
“The organization provides to the public all documents required by law to be publicly available.”
Form 990, Part VII
“Form 990, part vii, line 1, column d the organization shares staff and certain other expenses with conservation voters of south carolina ("cvsc"), an irc section 501(c)(4) organization, pursuant to a written cost-sharing agreement. Under the agreement, cvsc employees conduct activities on behalf of the organization, and the organization reimburses cvsc for all associated expenses, including the allocable share of employment taxes. Cvsc pays all required employment taxes for its employees, and issues the relevant irs forms.”
Filing and Contact Details
Filer
- Filer Name
- Conservation Voters of Sc Educ Fund
- EIN
- 20-0335383
- Phone
- 8037990716
- Address
- POST OFFICE BOX 1766, COLUMBIA, SC 29202
Signing Officer
- Name
- John Tynan
- Title
- President
- Phone
- 8037990716
- Signed
- 2025-11-06
Organization Details
- Principal Officer
- John Tynan
- Formed
- 2003
- Legal Domicile
- Sc
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- The Brittingham Group Llp
- Address
- PO BOX 5949, WEST COLUMBIA, SC 29171-5949
- Preparer
- Harry D Deloach
- Phone
- 8037393090
Supplemental Narrative
Additional Explanations
Form 990
“Form 990, part i, lines 5 & 15 the organization shares staff and certain other expenses with conservation voters of south carolina ("cvsc"), an irc section 501(c)(4) organization, pursuant to a written cost-sharing agreement. Under the agreement, cvsc employees conduct activities on behalf of the organization, and the organization reimburses cvsc for all associated expenses, including the allocable share of employment taxes. Cvsc pays all required employment taxes for its employees, and issues the relevant irs forms. Form 990, part ix, lines 7 & 10 the organization shares staff and certain other expenses with conservation voters of south carolina ("cvsc"), an irc section 501(c)(4) organization, pursuant to a written cost-sharing agreement. Under the agreement, cvsc employees conduct activities on behalf of the organization, and the organization reimburses cvsc for all associated expenses, including the allocable share of employment taxes. Cvsc pays all required employment taxes for its employees, and issues the relevant irs forms.”
Form 990, Part V
“Form 990, part v, lines 1 & 2 the organization shares staff and certain other expenses with conservation voters of south carolina ("cvsc"), an irc section 501(c)(4) organization, pursuant to a written cost-sharing agreement. Under the agreement, cvsc employees conduct activities on behalf of the organization, and the organization reimburses cvsc for all associated expenses, including the allocable share of employment taxes. Cvsc pays all required employment taxes for its employees, and issues the relevant irs forms.”
Form 990, Part XI
“Form 990, part xi, lines 7 & 10 the organization shares staff and certain other expenses with conservation voters of south carolina ("cvsc"), an irc section 501(c)(4) organization, pursuant to a written cost-sharing agreement. Under the agreement, cvsc employees conduct activities on behalf of the organization, and the organization reimburses cvsc for all associated expenses, including the allocable share of employment taxes. Cvsc pays all required employment taxes for its employees, and issues the relevant irs forms.”
Financial Statement Notes
Schedule D, Page 3, Part X
“The organization has received a determination letter from the internal revenue service (irs) indicating it is a tax-exempt organization under section 501(c)(3) of the internal revenue code (irc) and is subject to federal income tax only on net unrelated business income. Management has determined that the organization has no current obligation for unrelated business income tax. Accordingly, no provision for federal and state income taxes are required. The organization is not classified as a private foundation. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the organization and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for tax years prior to 2021.”
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| IRS990/Desc | 0 | THE ORGANIZATION ENGAGED IN EFFORTS TO EDUCATE THE PUBLIC REGARDING ENVIRONMENTAL ISSUES, INCLUDING BY CONDUCTING PUBLIC-OPINION RESEARCH, AND BY BUILDING AND FACILITATING COALITIONS AND COMMUNITY PARTNERSHIPS TO SPEAK OUT ON PROTECTIONS FOR SAFE DRINKING WATER, HEALTHY AIR, CLEAN ENERGY AND PROTECTIONS FROM CLIMATE CHANGE. |
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| IRS990/OtherExpensesGrp/Desc | 3 | MEALS |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 204565 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO CVSC |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1095644 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) INDICATING IT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS SUBJECT TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO CURRENT OBLIGATION FOR UNRELATED BUSINESS INCOME TAX. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES ARE REQUIRED. THE ORGANIZATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1010843 |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1095644 |
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| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 582420153 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO BOX 1766 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | COLUMBIA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | SC |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | CVSCEF PROVIDES A WRITTEN GRANT AGREEMENT AND MONITORS GRANTEE COMPLIANCE WITH GRANT TERMS THROUGH REGULAR DISCUSSIONS DURING THE PROJECT TERM AS WELL AS A FINAL NARRATIVE AND BUDGET REPORT THAT AFFIRMS COMPLIANCE WITH GRANT TERMS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990, PART I, LINES 5 & 15 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. FORM 990, PART IX, LINES 7 & 10 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990, PART V, LINES 1 & 2 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | REVIEWED BY THE PRESIDENT AND BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DISCLOSURE STATEMENT SIGNED BY EACH BOARD MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION PROCESS FOR TOP OFFICIAL REVIEWED AND APPROVED BY BOARD USING COMPENSATION COMPARISONS WITH SIMILAR ORGANIZATIONS IN SOUTH CAROLINA AND OTHER STATES. THE BOARD KEEPS CONTEMPORANEOUS MINUTES OF THE DELIBERATION AND COMPENSATION DECISION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION PROVIDES TO THE PUBLIC ALL DOCUMENTS REQUIRED BY LAW TO BE PUBLICLY AVAILABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FORM 990, PART VII, LINE 1, COLUMN D THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | FORM 990, PART XI, LINES 7 & 10 THE ORGANIZATION SHARES STAFF AND CERTAIN OTHER EXPENSES WITH CONSERVATION VOTERS OF SOUTH CAROLINA ("CVSC"), AN IRC SECTION 501(C)(4) ORGANIZATION, PURSUANT TO A WRITTEN COST-SHARING AGREEMENT. UNDER THE AGREEMENT, CVSC EMPLOYEES CONDUCT ACTIVITIES ON BEHALF OF THE ORGANIZATION, AND THE ORGANIZATION REIMBURSES CVSC FOR ALL ASSOCIATED EXPENSES, INCLUDING THE ALLOCABLE SHARE OF EMPLOYMENT TAXES. CVSC PAYS ALL REQUIRED EMPLOYMENT TAXES FOR ITS EMPLOYEES, AND ISSUES THE RELEVANT IRS FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART V |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI |
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