Civic Intelligence

South Carolina Early Childhood Association

EIN 23-7037082 • 501(c)3 • Surfside Beach, SC

Profile

Understanding and support for policy that results in high quality early care and education for every child from birth to age eight in south carolina.

1133 Camellia Dr NSurfside Beach, SC 29575

www.sceca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2022

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2022

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $193,817 (-100%) from 2021

Liabilities

Down

$0

Down $1,036 (-100%) from 2021

Net Assets

Down

$0

Down $192,781 (-100%) from 2021

Revenue

Down

$0

Down $180,164 (-100%) from 2021

Expenses

Down

$0

Down $129,164 (-100%) from 2021

Net Income

Down

$0

Down $51,000 (-100%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2012: $250,493Liabilities 2012: $0Net Assets 2012: $250,4932012Assets 2015: $199,278Liabilities 2015: $0Net Assets 2015: $199,2782015Assets 2016: $200,381Liabilities 2016: $0Net Assets 2016: $200,3812016Assets 2017: $251,608Liabilities 2017: $0Net Assets 2017: $251,6082017Assets 2018: $261,887Liabilities 2018: $92Net Assets 2018: $261,7952018Assets 2019: $184,020Liabilities 2019: $699Net Assets 2019: $183,3212019Assets 2020: $142,999Liabilities 2020: $1,218Net Assets 2020: $141,7812020Assets 2021: $193,817Liabilities 2021: $1,036Net Assets 2021: $192,7812021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2012: $203,5202012Revenue 2015: $164,931Expenses 2015: $209,632Net Income 2015: -$44,7012015Revenue 2016: $177,626Expenses 2016: $176,523Net Income 2016: $1,1032016Revenue 2017: $266,234Expenses 2017: $215,007Net Income 2017: $51,2272017Revenue 2018: $243,889Expenses 2018: $233,226Net Income 2018: $10,6632018Revenue 2019: $154,560Expenses 2019: $233,292Net Income 2019: -$78,7322019Revenue 2020: $208,620Expenses 2020: $250,381Net Income 2020: -$41,7612020Revenue 2021: $180,164Expenses 2021: $129,164Net Income 2021: $51,0002021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022

Highlighted filing

2022

Revenue$0
Expenses$0
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Aug 2, 2022
Return Version
2021v4.2
Gross Receipts
$0
Mission and Program Overview

Mission

Understanding and support for policy that results in high quality early care and education for every child from birth to age eight in south carolina.

To enhance knowledge of early care and education professionals; to advance evidence-based best practices; to provide leadership to increase public understanding; and to support policies that result in high quality early care and education for every child from birth to age eight in south carolina. The organization will accomplish its mission by embracing innovation, valuing the voice of all stakeholders, and confidently providing leadership to the field of early childhood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$135,724$0▼ $135,724
Investments in Publicly Traded Securities$58,093$0▼ $58,093
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$193,817$0▼ $193,817
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,036$0▼ $1,036
Total Liabilities$1,036$0▼ $1,036
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$192,781$0▼ $192,781
Total Net Assets Fund Balance$192,781$0▼ $192,781
Total Liabilities and Net Assets / Fund Balance$193,817$0▼ $193,817
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kristine JenkinsPast President/nominations
Fredrick CohensPresident
Jim LanePresident-elect/conference
Katie NicholsVice President
Becky WardlawExecutive Director
Judy WhitesellMeeting Planner
Shayla PettigrewMember-at-large
Sherry KingMember-at-large
Dona PittsParlimentarian/constitutio
Deni TitcombSeca Representative
Angie ScottSecretary/policy & Procedu
Brandy WixTreasurer/finance
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Sceca membership is open to persons concerned with the needs of children from birth through age eight.

Form 990, Part VI, Section A, Line 7A

The members of the organization vote to approve the board slate each year.

Form 990, Part VI, Section A, Line 7B

The members vote on changes to bylaws, polices and procedures

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 was provided to the voting board members prior to filing with the internal revenue service.

Form 990, Part VI, Section B, Line 15

The executive director is hired for a one-year contract after performance evaluation is completed by personnel committee and voted on by sceca executive board.

Form 990, Part VI, Section C, Line 18

These documents are available upon request via letter or email to the executive director.

Form 990, Part VI, Section C, Line 19

These documents are available upon request via letter or email to the executive director.

Filing and Contact Details

Filer

Filer Name
South Carolina Early Childhood
EIN
23-7037082
Phone
8039600323
Address
1133 CAMELLIA DR N, SURFSIDE BEACH, SC 29575

Signing Officer

Name
Becky Wardlaw
Title
Executive Director
Phone
8039600323
Signed
2022-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Becky Wardlaw
Formed
1952
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Moss & Yantis CPA Pa
Address
PO BOX 2425, MT PLEASANT, SC 29465
Preparer
Deanna R Moss CPA
Phone
8436062349
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The national organization was dissolving their group election. South carolina early childhood association was required to transfer all activity to a new ein and nonprofit. The new nonprofit will maintain the same program services.

FORM 990, PART XI, LINE 9:

Transfer to sceca ein 85-4383568 -192,781.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0206450
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0152536
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0243795
IRS990ScheduleA/Total509Grp/TotalAmt0782938
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0180164
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0208620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0154560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0243889
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0787233
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH ACCOUNTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1INVESTMENT ACCOUNTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA EARLY CHILDHOOD ASSOCIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1SOUTH CAROLINA EARLY CHILDHOOD ASSOCIATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02021-04-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12021-04-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0854383568
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1854383568
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0135724
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt158093
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0509(A)(2)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1509(A)(2)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BALANCE OF ACCOUNTS AS OF 4/1/2021
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BALANCE OF ACCOUNTS AS OF 4/1/2021
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01133 CAMELLIA DRIVE N
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11133 CAMELLIA DRIVE N
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0SURFSIDE BEACH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1SURFSIDE BEACH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0SC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1SC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd029575
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd129575
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: ALL EMPLOYEES, INDEPENDENT CONTRACTORS, AND OFFICERS
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: ALL EMPLOYEES, INDEPENDENT CONTRACTORS, AND OFFICERS TRANSFERED TO NEW NONPROFIT. THE NATIONAL ORGANIZATION WAS DISSOLVING THEIR GROUP ELECTION. SOUTH CAROLINA EARLY CHILDHOOD ASSOCIATION WAS REQUIRED TO TRANSFER ALL ACTIVITY TO A NEW EIN AND NONPROFIT.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NATIONAL ORGANIZATION WAS DISSOLVING THEIR GROUP ELECTION. SOUTH CAROLINA EARLY CHILDHOOD ASSOCIATION WAS REQUIRED TO TRANSFER ALL ACTIVITY TO A NEW EIN AND NONPROFIT. THE NEW NONPROFIT WILL MAINTAIN THE SAME PROGRAM SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCECA MEMBERSHIP IS OPEN TO PERSONS CONCERNED WITH THE NEEDS OF CHILDREN FROM BIRTH THROUGH AGE EIGHT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE ORGANIZATION VOTE TO APPROVE THE BOARD SLATE EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS VOTE ON CHANGES TO BYLAWS, POLICES AND PROCEDURES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE FORM 990 WAS PROVIDED TO THE VOTING BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR IS HIRED FOR A ONE-YEAR CONTRACT AFTER PERFORMANCE EVALUATION IS COMPLETED BY PERSONNEL COMMITTEE AND VOTED ON BY SCECA EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THESE DOCUMENTS ARE AVAILABLE UPON REQUEST VIA LETTER OR EMAIL TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THESE DOCUMENTS ARE AVAILABLE UPON REQUEST VIA LETTER OR EMAIL TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRANSFER TO SCECA EIN 85-4383568 -192,781.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0193817
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0193817
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01036
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01036
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0192781
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0193817
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01133 CAMELLIA DR N
IRS990/USAddress/CityNm0SURFSIDE BEACH
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029575
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.SCECA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BECKY WARDLAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08039600323
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA EARLY CHILDHOOD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0237037082
ReturnHeader/Filer/PhoneNum08039600323
ReturnHeader/Filer/USAddress/AddressLine1Txt01133 CAMELLIA DR N
ReturnHeader/Filer/USAddress/CityNm0SURFSIDE BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029575
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471356737
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS & YANTIS CPA PA

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