Civic Intelligence

Sc Beer Wholesalers Association

EIN 57-0248462 • 501(c)6 • Columbia, SC

View Organization Page

Profile

The association plans and conducts seminars and conventions for its members and represent the interest of its members in the community through communicatiions and public service announcements.

1114 College StreetColumbia, SC 29201

www.scbwa.com

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.02x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

9th percentile

-15%

Higher net margin than 9% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

55th percentile

6.4%

Faster asset growth than 55% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

7.0%

Faster revenue growth than 54% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$5,861,744

Up $352,402 (+6.4%) from 2023

Liabilities

Up

$14,576

Up $1,283 (+9.7%) from 2023

Net Assets

Up

$5,847,168

Up $351,119 (+6.4%) from 2023

Operations
Liabilities / Revenue12th percentileNet Margin9th percentile

Revenue

Up

$890,203

Up $58,510 (+7.0%) from 2023

Expenses

Up

$1,021,576

Up $165,650 (+19%) from 2023

Net Income

Down

-$131,373

Down $107,140 (-442%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,500,579Liabilities 2011: $29,933Net Assets 2011: $2,470,6462011Assets 2012: $2,831,695Liabilities 2012: $14,316Net Assets 2012: $2,817,3792012Assets 2013: $3,450,258Liabilities 2013: $21,270Net Assets 2013: $3,428,9882013Assets 2014: $3,673,820Liabilities 2014: $18,137Net Assets 2014: $3,655,6832014Assets 2015: $3,520,891Liabilities 2015: $31,174Net Assets 2015: $3,489,7172015Assets 2016: $3,753,477Liabilities 2016: $28,614Net Assets 2016: $3,724,8632016Assets 2017: $4,232,967Liabilities 2017: $48,723Net Assets 2017: $4,184,2442017Assets 2018: $3,884,914Liabilities 2018: $19,318Net Assets 2018: $3,865,5962018Assets 2019: $4,443,165Liabilities 2019: $22,099Net Assets 2019: $4,421,0662019Assets 2020: $5,119,294Liabilities 2020: $27,774Net Assets 2020: $5,091,5202020Assets 2021: $5,856,002Liabilities 2021: $22,555Net Assets 2021: $5,833,4472021Assets 2022: $4,874,416Liabilities 2022: $13,393Net Assets 2022: $4,861,0232022Assets 2023: $5,509,342Liabilities 2023: $13,293Net Assets 2023: $5,496,0492023Assets 2024: $5,861,744Liabilities 2024: $14,576Net Assets 2024: $5,847,1682024

Highlighted filing

2024

Assets$5,861,744
Liabilities$14,576
Net Assets$5,847,168
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $431,4482011Expenses 2012: $407,7232012Revenue 2013: $575,473Expenses 2013: $473,085Net Income 2013: $102,3882013Revenue 2014: $781,419Expenses 2014: $551,569Net Income 2014: $229,8502014Revenue 2015: $795,827Expenses 2015: $513,560Net Income 2015: $282,2672015Revenue 2016: $649,556Expenses 2016: $549,945Net Income 2016: $99,6112016Revenue 2017: $708,852Expenses 2017: $661,968Net Income 2017: $46,8842017Revenue 2018: $751,572Expenses 2018: $528,617Net Income 2018: $222,9552018Revenue 2019: $673,207Expenses 2019: $749,071Net Income 2019: -$75,8642019Revenue 2020: $663,677Expenses 2020: $598,611Net Income 2020: $65,0662020Revenue 2021: $1,173,603Expenses 2021: $765,854Net Income 2021: $407,7492021Revenue 2022: $948,270Expenses 2022: $849,012Net Income 2022: $99,2582022Revenue 2023: $831,693Expenses 2023: $855,926Net Income 2023: -$24,2332023Revenue 2024: $890,203Expenses 2024: $1,021,576Net Income 2024: -$131,3732024

Highlighted filing

2024

Revenue$890,203
Expenses$1,021,576
Net Income-$131,373
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,861,744
Liabilities
$14,576
Net assets
$5,847,168
Revenue
$890,203
Expenses
$1,021,576
Net income
-$131,373
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$0.01$5.85$0.89$1.02$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.51$0.01$5.50$0.83$0.86$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.87$0.01$4.86$0.95$0.85$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$0.02$5.83$1.17$0.77$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$0.03$5.09$0.66$0.60$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$0.02$4.42$0.67$0.75$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$0.02$3.87$0.75$0.53$0.22
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.05$4.18$0.71$0.66$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.75$0.03$3.72$0.65$0.55$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.52$0.03$3.49$0.80$0.51$0.28
2014Detailed filing. Detailed filing data is available for this year.$3.67$0.02$3.66$0.78$0.55$0.23
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.02$3.43$0.58$0.47$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.01$2.82$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.03$2.47$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 15, 2025
Return Version
2024v5.2
Gross Receipts
$890,203
Mission and Program Overview

Mission

The association plans and conducts seminars and conventions for its members and represents the interests of its members in the community through communications and public service announcements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,910,348$5,357,832▲ $447,484
Land, Buildings, and Equipment, Net$311,162$303,211▼ $7,951
Cash and Non-Interest-Bearing Accounts$287,832$200,701▼ $87,131
Total Assets$5,509,342$5,861,744▲ $352,402
Liabilities
Accounts Payable and Accrued Expenses$13,293$14,576▲ $1,283
Total Liabilities$13,293$14,576▲ $1,283
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,496,049$5,847,168▲ $351,119
Total Net Assets Fund Balance$5,496,049$5,847,168▲ $351,119
Total Liabilities and Net Assets / Fund Balance$5,509,342$5,861,744▲ $352,402

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$36,711$460,965$497,676
Land$266,500-$266,500
Equipment$0$50,730$50,730
Compensation and Service Providers
Top Officer Pay13th percentile

Board Members and Trustees

NameTitle
Jim KirkhamChairman
Brad GennersAt Large Member
Byron YahnisAt Large Member
Larry LylesAt Large Member
Murray BaroodyAt Large Member
Patrick GuerinAt Large Member
Doug VarnadoreSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Lance BoozerManagement1114 COLLEGE STREET, Columbia, SC 29201$280,208
Revenue and Support

Revenue Composition

Contributions and Grants
$608,849
Program Service Revenue
$0
Investment Income
$281,354
Other Revenue
$0
Change in Net Assets
$-131,373

Audited Revenue Reconciliation

Revenue per Audited Statements
$890,203
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$454,247
Total Revenue per Audited Statements
$1,344,450
Total Revenue per Form 990
$890,203
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,021,576
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$286,500$71,625-$358,125
Conferences and Meetings$254,679--$254,679
Fees for Services Legal$175,390--$175,390
Depreciation Depletion$31,961$7,990-$39,951
Fees for Service Investment Mgmnt Fees-$28,245-$28,245
Occupancy$7,721$1,930-$9,651
Fees for Services Accounting-$8,500-$8,500
Office Expenses$6,907$456-$7,363
Other Expenses$5,758$1,440-$7,198
Insurance$2,798$699-$3,497
All Other Expenses$240$60-$300
Total Functional Expenses$897,662$123,914$0$1,021,576

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,021,576
Expenses per Audited Statements$957,442
Total Expenses per Audited Statements$957,442
Expenses Not Reported on Financial Statements$64,134
Other Expense Adjustments$64,134
Expenses Not Reported on Form 990$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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$34,000
Total Nondeductible Lobbying and Political Cost$34,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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 7A

“Election by members and their rights. There are 9 board members with 3 elected each year for 3 year terms”

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

“Decisions subject to approval of members. All major decisions of organization require approval of the board”

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

“990 provided to board prior to filing”

Form 990, Part VI, Section C, Line 18

“990 is available upon request”

Form 990, Part VI, Section C, Line 19

“SEE SCHEDULE O”

Filing and Contact Details

Filer

Filer Name
South Carolina Beer Wholesalers Assn
EIN
57-0248462
Phone
8037793373
Address
1114 COLLEGE STREET, COLUMBIA, SC 29201

Signing Officer

Name
Candice Spencer
Title
Director of Operations
Phone
8037793373
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Candice Spencer
Formed
1939
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Mcgregor and Company Llp
Address
POST OFFICE BOX 135, COLUMBIA, SC 29202
Preparer
Christopher D Hinchee CPA
Phone
8037870003
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Convention registration 113,800.”

Part XII Line 2C Explanation

“Executive committee will review and approve audit and form 990”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Convention registration fees 113,800. Investment fees -28,245.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Bonus depreciation in excess of book depreciation 35,889. Investment fees 28,245.”

Raw XML Appendix373 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013293
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014576
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ASSOCIATION PLANS AND CONDUCTS SEMINARS AND CONVENTIONS FOR ITS MEMBERS AND REPRESENTS THE INTERESTS OF ITS MEMBERS IN THE COMMUNITY THROUGH COMMUNICATIONS AND PUBLIC SERVICE ANNOUNCEMENTS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt060
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0240
IRS990/AllOtherExpensesGrp/TotalAmt0300
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CANDICE SPENCER
IRS990/BooksInCareOfDetail/PhoneNum08037793373
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01114 COLLEGE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029201
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0287832
IRS990/CashNonInterestBearingGrp/EOYAmt0200701
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0254679
IRS990/ConferencesMeetingsGrp/TotalAmt0254679
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0280208
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01114 COLLEGE STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0COLUMBIA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0SC
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd029201
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0LANCE BOOZER
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0608849
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0281354
IRS990/CYOtherExpensesAmt01021576
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-131373
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01021576
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0890203
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07990
IRS990/DepreciationDepletionGrp/ProgramServicesAmt031961
IRS990/DepreciationDepletionGrp/TotalAmt039951
IRS990/Desc0TO PROMOTE THE INTEREST OF THE MEMBERS IN THE COMMUNITY THROUGH COMMUNICATION AND PUBLIC SERVICE ANNOUCEMENTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0897662
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08500
IRS990/FeesForServicesAccountingGrp/TotalAmt08500
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0175390
IRS990/FeesForServicesLegalGrp/TotalAmt0175390
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt071625
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0286500
IRS990/FeesForServicesManagementGrp/TotalAmt0358125
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt028245
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt028245
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0LARRY LYLES
IRS990/Form990PartVIISectionAGrp/PersonNm1BRAD GENNERS
IRS990/Form990PartVIISectionAGrp/PersonNm2PATRICK GUERIN
IRS990/Form990PartVIISectionAGrp/PersonNm3MURRAY BAROODY
IRS990/Form990PartVIISectionAGrp/PersonNm4DOUG VARNADORE
IRS990/Form990PartVIISectionAGrp/PersonNm5BYRON YAHNIS
IRS990/Form990PartVIISectionAGrp/PersonNm6JIM KIRKHAM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5AT LARGE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIRMAN
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01939
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0139512
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0139512
IRS990/GrossReceiptsAmt0890203
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0699
IRS990/InsuranceGrp/ProgramServicesAmt02798
IRS990/InsuranceGrp/TotalAmt03497
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0141842
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0141842
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04910348
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05357832
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0511695
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0311162
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0303211
IRS990/LandBldgEquipCostOrOtherBssAmt0814906
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0608849
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ASSOCIATION PLANS AND CONDUCTS SEMINARS AND CONVENTIONS FOR ITS MEMBERS AND REPRESENTS THE INTERESTS OF ITS MEMBERS IN THE COMMUNITY THROUGH COMMUNICATIONS AND PUBLIC SERVICE ANNOUNCEMENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05496049
IRS990/NetAssetsOrFundBalancesEOYAmt05847168
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0139512
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0139512
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0368692
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05496049
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05847168
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01930
IRS990/OccupancyGrp/ProgramServicesAmt07721
IRS990/OccupancyGrp/TotalAmt09651
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0456
IRS990/OfficeExpensesGrp/ProgramServicesAmt06907
IRS990/OfficeExpensesGrp/TotalAmt07363
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0113800
IRS990/OtherExpensesGrp/Desc0LEGISLATIVE SERVICES
IRS990/OtherExpensesGrp/Desc1NATIONAL AND REGIONAL M
IRS990/OtherExpensesGrp/Desc2TAXES AND LICENSES
IRS990/OtherExpensesGrp/Desc3TELEPHONE AND UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02969
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11440
IRS990/OtherExpensesGrp/ProgramServicesAmt081388
IRS990/OtherExpensesGrp/ProgramServicesAmt125303
IRS990/OtherExpensesGrp/ProgramServicesAmt219017
IRS990/OtherExpensesGrp/ProgramServicesAmt35758
IRS990/OtherExpensesGrp/TotalAmt081388
IRS990/OtherExpensesGrp/TotalAmt125303
IRS990/OtherExpensesGrp/TotalAmt221986
IRS990/OtherExpensesGrp/TotalAmt37198
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CANDICE SPENCER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0596645
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0235048
IRS990/PYOtherExpensesAmt0855926
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-24233
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0855926
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0831693
IRS990/ReconcilationRevenueExpnssAmt0-131373
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt00
IRS990ScheduleC/DuesAssessmentsAmt0597779
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt034000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt034000
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt034000
IRS990ScheduleD/BuildingsGrp/BookValueAmt036711
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0460965
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0497676
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050730
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050730
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt064134
IRS990ScheduleD/ExpensesSubtotalAmt0957442
IRS990ScheduleD/LandGrp/BookValueAmt0266500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0266500
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0368692
IRS990ScheduleD/OtherExpensesNotIncludedAmt064134
IRS990ScheduleD/OtherRevenueAmt085555
IRS990ScheduleD/RevenueNotReportedAmt0454247
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0890203
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONVENTION REGISTRATION FEES 113,800. INVESTMENT FEES -28,245.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BONUS DEPRECIATION IN EXCESS OF BOOK DEPRECIATION 35,889. INVESTMENT FEES 28,245.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0303211
IRS990ScheduleD/TotalExpensesPerForm990Amt01021576
IRS990ScheduleD/TotalRevenuePerForm990Amt0890203
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01344450
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0957442
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTION BY MEMBERS AND THEIR RIGHTS. THERE ARE 9 BOARD MEMBERS WITH 3 ELECTED EACH YEAR FOR 3 YEAR TERMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS SUBJECT TO APPROVAL OF MEMBERS. ALL MAJOR DECISIONS OF ORGANIZATION REQUIRE APPROVAL OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 PROVIDED TO BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 IS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONVENTION REGISTRATION 113,800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXECUTIVE COMMITTEE WILL REVIEW AND APPROVE AUDIT AND FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII LINE 2C EXPLANATION
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05509342
IRS990/TotalAssetsEOYAmt05861744
IRS990/TotalAssetsGrp/BOYAmt05509342
IRS990/TotalAssetsGrp/EOYAmt05861744
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0608849
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0123914
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0897662
IRS990/TotalFunctionalExpensesGrp/TotalAmt01021576
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013293
IRS990/TotalLiabilitiesEOYAmt014576
IRS990/TotalLiabilitiesGrp/BOYAmt013293
IRS990/TotalLiabilitiesGrp/EOYAmt014576
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05496049
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05847168
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0897662
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0281354
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0890203
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05509342
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05861744
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01114 COLLEGE STREET
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029201
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTPS://WWW.SCBWA.COM/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CANDICE SPENCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF OPERATIONS
ReturnHeader/BusinessOfficerGrp/PhoneNum08037793373
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA BEER WHOLESALERS ASSN
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0570248462
ReturnHeader/Filer/PhoneNum08037793373
ReturnHeader/Filer/USAddress/AddressLine1Txt01114 COLLEGE STREET
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029201
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570292726
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCGREGOR AND COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POST OFFICE BOX 135
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029202
ReturnHeader/PreparerPersonGrp/PhoneNum08037870003
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER D HINCHEE CPA
ReturnHeader/ReturnTs02025-08-28T13:17:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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