Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
American Planning Association South Carolina Chapter
EIN 51-0150302 • 501(c)3 • Rock Hill, SC
Profile
Apa is an independent, not-for-profit educational organization that provides leadership in the development of vital communities. We measure our success by the successes of our members and the communities they serve.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Balance Sheet
Assets
Up$103,189
Up $11,707 (+13%) from 2023
Liabilities
Up$2,272
Up $823 (+57%) from 2023
Net Assets
Up$100,917
Up $10,884 (+12%) from 2023
Revenue
Up$128,358
Up $26,285 (+26%) from 2023
Expenses
Up$117,474
Up $7,605 (+6.9%) from 2023
Net Income
Up$10,884
Up $18,680 (+240%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $103,189
- Liabilities
- $2,272
- Net assets
- $100,917
- Revenue
- $128,358
- Expenses
- $117,474
- Net income
- $10,884
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 14, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $128,358
Mission and Program Overview
Mission
To promote education in planning and community development
To promote education in planning and community development.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OUR MEMBERS ADVANCE THE ART AND SCIENCE OF PLANNING, AND TO FOSTER THE ACTIVITY OF PLANNING - PHYSICAL, ENVIRONMENTAL, ECONOMIC AND SOCIAL IN SOUTH CAROLINA. WE STRIVE FOR PLANNING THAT CONTRIBUTES TO THE PUBLIC WELL-BEING. | - | $83,943 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SHEA FARRAR | President | - | $0 | - | - |
| LANCE ESTEP | President-El | - | $0 | - | - |
| STEPHANIE MONROE TILLERSON | Immediate Pa | - | $0 | - | - |
| DYLAN GEHRING | Secretary/Tr | - | $0 | - | - |
| MEGAN STATON | Director-At- | - | $0 | - | - |
| ANDREW BABB | Director- At | - | $0 | - | - |
| ASHLEY NICHOLS | Director-At- | - | $0 | - | - |
| AMY SOUTHERLAND | Professional | - | $0 | - | - |
| JASON FRADY | Emerging Pla | - | $0 | - | - |
| JOHN GABER | Clemson Rep | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American Planning Association
- EIN
- 51-0150302
- Phone
- 8033279041
- Address
- PO BOX 10562, ROCK HILL, SC 29730
Signing Officer
- Name
- Dylan Gehring
- Title
- Secretary/treasurer
- Phone
- 8033279041
- Signed
- 2025-05-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Burkett Burkett & Burkett Cpas Pa
- Address
- 128 E MAIN STREET SUITE 201, ROCK HILL, SC 29730-4540
- Preparer
- Kim Smith CPA
- Phone
- 8033251660
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses supplies 213 travel 3,292 conferences & meetings 600 insurance 1,063 awards 421 cm fees 1,254 fall conference 75,047 membership exp 300 online meeting platform 2,178 paypal fees 3,384 spring conference 4,143 website 840 contractor 5,692 dues & subscriptions 1,349 total 99,776”
Form 990-ez, Part II, Line 24
“Website upgrade 3,518 0 less accumulated amortization 3,518 0 total 0 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,449 2,272”
Form 990-ez, Part III, Line 28
“Our members advance the art and science of planning, and to foster the activity of planning - physical, environmental, economic and social in south carolina. We strive for planning that contributes to the public well-being.”
Raw XML Appendix161 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | AMY WATTS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8033279041 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 10562 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCK HILL |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29731 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 91482 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 103189 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 128211 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 10884 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5000 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 91482 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 103189 |
| IRS990EZ/GrossReceiptsAmt | 0 | 128358 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 147 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 90033 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 100917 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 90033 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 100917 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHEA FARRAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LANCE ESTEP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | STEPHANIE MONROE TILLERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DYLAN GEHRING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MEGAN STATON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ANDREW BABB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ASHLEY NICHOLS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | AMY SOUTHERLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | JASON FRADY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JOHN GABER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT-EL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | IMMEDIATE PA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR-AT- |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR- AT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR-AT- |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | PROFESSIONAL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | EMERGING PLA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | CLEMSON REP |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 99776 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE EDUCATION IN PLANNING AND COMMUNITY DEVELOPMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OUR MEMBERS ADVANCE THE ART AND SCIENCE OF PLANNING, AND TO FOSTER THE ACTIVITY OF PLANNING - PHYSICAL, ENVIRONMENTAL, ECONOMIC AND SOCIAL IN SOUTH CAROLINA. WE STRIVE FOR PLANNING THAT CONTRIBUTES TO THE PUBLIC WELL-BEING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 83943 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 12698 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1449 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2272 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 117474 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 83943 |
| IRS990EZ/TotalRevenueAmt | 0 | 128358 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SCAPA.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 128211 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 101916 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 99989 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 330116 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 147 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 157 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 122 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 426 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 330542 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 128358 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 102073 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 100111 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 330542 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 128358 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 102073 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 100111 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 330542 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES SUPPLIES 213 TRAVEL 3,292 CONFERENCES & MEETINGS 600 INSURANCE 1,063 AWARDS 421 CM FEES 1,254 FALL CONFERENCE 75,047 MEMBERSHIP EXP 300 ONLINE MEETING PLATFORM 2,178 PAYPAL FEES 3,384 SPRING CONFERENCE 4,143 WEBSITE 840 CONTRACTOR 5,692 DUES & SUBSCRIPTIONS 1,349 TOTAL 99,776 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | WEBSITE UPGRADE 3,518 0 LESS ACCUMULATED AMORTIZATION 3,518 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,449 2,272 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OUR MEMBERS ADVANCE THE ART AND SCIENCE OF PLANNING, AND TO FOSTER THE ACTIVITY OF PLANNING - PHYSICAL, ENVIRONMENTAL, ECONOMIC AND SOCIAL IN SOUTH CAROLINA. WE STRIVE FOR PLANNING THAT CONTRIBUTES TO THE PUBLIC WELL-BEING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DYLAN GEHRING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8033279041 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN PLANNING ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | SOUTH CAROLINA CHAPTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 510150302 |
| ReturnHeader/Filer/PhoneNum | 0 | 8033279041 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 10562 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCK HILL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29730 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 570692602 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BURKETT BURKETT & BURKETT CPAS PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 128 E MAIN STREET SUITE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCK HILL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 297304540 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8033251660 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KIM SMITH CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-27T16:32:26-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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