Civic Intelligence

South Carolina Medical Association

EIN 57-0248750 • 501(c)6 • Columbia, SC

View Organization Page

Profile

The scma's purpose is to serve south carolina physicians and to support their efforts to provide high quality medical care and to promote good health for all citizens of the state. The scma accomplishes the stated purposes through providing continuing medical education, business services and medical programs to member physicians of the scma.

132 Westpark BlvdColumbia, SC 29210

www.scmedical.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.08x

Higher debt load relative to assets than 28% of similar nonprofits.

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

Liabilities / Revenue

38th percentile

0.20x

Higher debt load relative to revenue than 38% of similar nonprofits.

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

Net Margin

17th percentile

-6.2%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

65th percentile

$342,209

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

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

Asset Growth

20th percentile

-3.0%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

34th percentile

1.4%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$7,703,233

Down $238,745 (-3.0%) from 2023

Liabilities

Down

$630,867

Down $83,097 (-12%) from 2023

Net Assets

Down

$7,072,366

Down $155,648 (-2.2%) from 2023

Operations
Liabilities / Revenue38th percentileNet Margin17th percentile

Revenue

Up

$3,170,126

Up $44,847 (+1.4%) from 2023

Expenses

Down

$3,366,350

Down $255,022 (-7.0%) from 2023

Net Income

Up

-$196,224

Up $299,869 (+60%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$15M$10M$5.0M$0Assets 2012: $10,922,200Liabilities 2012: $1,192,342Net Assets 2012: $9,729,8582012Assets 2013: $11,411,122Liabilities 2013: $1,284,986Net Assets 2013: $10,126,1362013Assets 2014: $11,954,386Liabilities 2014: $1,315,777Net Assets 2014: $10,638,6092014Assets 2015: $12,267,382Liabilities 2015: $1,341,347Net Assets 2015: $10,926,0352015Assets 2016: $11,580,364Liabilities 2016: $1,277,394Net Assets 2016: $10,302,9702016Assets 2017: $10,651,471Liabilities 2017: $1,590,144Net Assets 2017: $9,061,3272017Assets 2018: $9,656,756Liabilities 2018: $1,045,258Net Assets 2018: $8,611,4982018Assets 2019: $8,248,622Liabilities 2019: $1,019,566Net Assets 2019: $7,229,0562019Assets 2020: $7,365,207Liabilities 2020: $749,015Net Assets 2020: $6,616,1922020Assets 2021: $7,933,603Liabilities 2021: $1,559,819Net Assets 2021: $6,373,7842021Assets 2022: $8,075,886Liabilities 2022: $746,923Net Assets 2022: $7,328,9632022Assets 2023: $7,941,978Liabilities 2023: $713,964Net Assets 2023: $7,228,0142023Assets 2024: $7,703,233Liabilities 2024: $630,867Net Assets 2024: $7,072,3662024

Highlighted filing

2024

Assets$7,703,233
Liabilities$630,867
Net Assets$7,072,366
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $3,699,596Expenses 2012: $3,693,728Net Income 2012: $5,8682012Revenue 2013: $3,702,296Expenses 2013: $3,659,878Net Income 2013: $42,4182013Revenue 2014: $3,828,789Expenses 2014: $3,604,731Net Income 2014: $224,0582014Revenue 2015: $3,834,331Expenses 2015: $3,783,810Net Income 2015: $50,5212015Revenue 2016: $3,826,935Expenses 2016: $3,812,056Net Income 2016: $14,8792016Revenue 2017: $3,644,450Expenses 2017: $3,958,556Net Income 2017: -$314,1062017Revenue 2018: $4,271,865Expenses 2018: $4,529,589Net Income 2018: -$257,7242018Revenue 2019: $4,550,533Expenses 2019: $5,251,527Net Income 2019: -$700,9942019Revenue 2020: $3,466,916Expenses 2020: $4,175,104Net Income 2020: -$708,1882020Revenue 2021: $2,574,168Expenses 2021: $3,265,373Net Income 2021: -$691,2052021Revenue 2022: $3,263,647Expenses 2022: $3,086,530Net Income 2022: $177,1172022Revenue 2023: $3,125,279Expenses 2023: $3,621,372Net Income 2023: -$496,0932023Revenue 2024: $3,170,126Expenses 2024: $3,366,350Net Income 2024: -$196,2242024

Highlighted filing

2024

Revenue$3,170,126
Expenses$3,366,350
Net Income-$196,224
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
$7,703,233
Liabilities
$630,867
Net assets
$7,072,366
Revenue
$3,170,126
Expenses
$3,366,350
Net income
-$196,224
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$0.63$7.07$3.17$3.37$0.20
2023Summary only. Only limited summary data is available for this year.$7.94$0.71$7.23$3.13$3.62$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.08$0.75$7.33$3.26$3.09$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.93$1.56$6.37$2.57$3.27$0.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.37$0.75$6.62$3.47$4.18$0.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.25$1.02$7.23$4.55$5.25$0.70
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.66$1.05$8.61$4.27$4.53$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$1.59$9.06$3.64$3.96$0.31
2016Detailed filing. Detailed filing data is available for this year.$11.6$1.28$10.3$3.83$3.81$0.01
2015Detailed filing. Detailed filing data is available for this year.$12.3$1.34$10.9$3.83$3.78$0.05
2014Detailed filing. Detailed filing data is available for this year.$12.0$1.32$10.6$3.83$3.60$0.22
2013Summary only. Only limited summary data is available for this year.$11.4$1.28$10.1$3.70$3.66$0.04
2012Summary only. Only limited summary data is available for this year.$10.9$1.19$9.73$3.70$3.69$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$3,170,126
Mission and Program Overview

Mission

The scma's purpose is to serve south carolina physicians and to support their efforts to provide high quality medical care and to promote good health for all citizens of the state. The scma accomplishes the stated purposes through providing continuing medical education, business services and medical programs to member physicians of the scma.

The scma's purpose is to serve and support south carolina physicians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,447,922$2,430,846▼ $17,076
Investments Other Securities$2,423,756$2,264,332▼ $159,424
Savings and Temporary Cash Investments-$1,750,000-
Cash and Non-Interest-Bearing Accounts$2,566,769$748,760▼ $1,818,009
Other Notes and Loans Receivable, Net$292,407$304,162▲ $11,755
Prepaid Expenses and Deferred Charges$172,063$182,433▲ $10,370
Accounts Receivable$39,061$22,700▼ $16,361
Total Assets$7,941,978$7,703,233▼ $238,745
Liabilities
Deferred Revenue$544,373$480,993▼ $63,380
Accounts Payable and Accrued Expenses$169,591$149,874▼ $19,717
Total Liabilities$713,964$630,867▼ $83,097
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,991,978$6,838,733▼ $153,245
Net Assets With Donor Restrictions$236,036$233,633▼ $2,403
Total Net Assets Fund Balance$7,228,014$7,072,366▼ $155,648
Total Liabilities and Net Assets / Fund Balance$7,941,978$7,703,233▼ $238,745

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,808,248$2,153,752$3,962,000
Other Land Buildings$8,897$625,903$634,800
Land$429,208-$429,208
Leasehold Improvements$181,815$241,250$423,065
Equipment$2,678$342,662$345,340
Other Securities$103,136--
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richele TaylorCEO, CLOPT$296,846$45,363$342,209
Michelle BolinCFO, COOPT$285,720$50,154$335,874
Jake ThompsonFrs Area Vice-president-$8,636$295,064$303,700
Jeff Gee - Thru 123123Frs Area Vice-president-$10,642$249,100$259,742
Holly PisarikSenior Vice-president of Advocacy & Policy CounselFT$196,558$42,067$238,625
Holly PisarikSenior Vice-president of Advocacy &-$196,558$42,067$238,625
Mack GoodwinFrs VP of Financial Planning & Business Analytics-$160,363$40,867$201,230
Mack GoodwinFrs VP of Financial Planning & Busin-$160,363$40,867$201,230
Brandt SmithVP of ItPT$131,385$40,038$171,423
Helen Stockinger MdPRES 7/23-4/24;IMM.PASTPRES 5/24-6/24PT$15,667-$15,667
Christopher a Yeakel Md FaapIMM.PASTPRES 7/23-4/24;AMA ALTDEL 5/24-6/24PT$8,000-$8,000
Wesley H Frierson MdChairman-$4,750-$4,750
Henry Fritz Butehorn Iii MdTRUSTEE 7/24-4/24;PRES-ELECT 5/24-6/24-$3,000-$3,000

Board Members and Trustees

NameTitle
Gregory Tarasidis Md GregAma Delegate-chairman
Amanda S Davis MdVice-chairman
Asutosh Bobby Gor MdTrustee
Baxter Mclendon MdTrustee
Gary V Vukov MdTrustee
Gerald F Congdon MdTrustee
James Leroy Wells Iii MdTrustee
James Morrison Fuller Jr MdTrustee
Laurie Marietheriot Roley MdmbaTrustee
Rodney K Alan MdTrustee
Jerome Aya-ay MdTrustee 5/24-6/24
Jessica L Cvinar MdTrustee 5/24-6/24
Lisa E Heichberger MdTrustee 5/24-6/24
Gary a Delaney MdTRUSTEE 7/23-4/24;AMA DELEGATE 5/24-6/24
Forrest Cleave Ham MdTRUSTEE;MBR-AT-LARGE 5/24-6/24
Alexander W Ramsay MdAma Alternate Delegate
Todd E Schlesinger MdAma Alternate Delegate
Bruce a Snyder MdAma Delegate
Richard C Osman MdAma Delegate
Michelle TroupMedical Student Section 5/24-6/24
Alexandra a ConryMedical Student Section 7/23-4/24
Ryan C Garbalosa DoMember-at-large 7/23-4/24
M Mayes Dubose MdPRES-ELECT 7/23-4/24;PRES 5/24-6/24
Stephanie Mayle Scott DoResident and Fellow
H Tim Pearce Md FacsSecretary
Jeffrey P Cashman DoSpeaker of House
Anthony Miles Scott DoTreasurer
Stefanie M Putnam MdVice Speaker of House
Mc Anto Antony MdYoung Physicians Section

Highest Paid Contractors

ContractorServicesLocationCompensation
1101 Public Affairs LLCLegislative & General Consulting6107 MARTHAS GLEN ROAD, Columbia, SC 29209$111,400
Revenue and Support

Revenue Composition

Contributions and Grants
$34,574
Program Service Revenue
$1,947,119
Investment Income
$51,665
Other Revenue
$1,136,768
All Other Contributions
$34,574
Change in Net Assets
$-196,224

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,574,702
Revenue Not Reported on Financial Statements
$595,424
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$595,424
Total Revenue per Audited Statements
$2,574,702
Total Revenue per Form 990
$3,170,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,425,704
Other Expenses$938,646
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,508,889
Current Officers, Directors, Trustees, and Key Employees---$454,109
Other Employee Benefits---$323,859
Depreciation Depletion---$131,075
Occupancy---$129,082
Payroll Taxes---$94,093
Conferences and Meetings---$72,724
Fees for Services Lobbying---$64,843
Fees for Services Accounting---$63,163
Fees for Services Other---$60,215
Insurance---$60,091
Information Technology---$58,069
Advertising---$47,156
Pension Plan Contributions---$44,754
All Other Expenses---$9,262
Travel---$8,251
Office Expenses---$6,774
Other Expenses---$6,138
Fees for Services Legal---$5,257
Grants to Domestic Orgs---$2,000
Total Functional Expenses$0$0$0$3,366,350

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,366,350
Expenses per Audited Statements$2,770,926
Total Expenses per Audited Statements$2,770,926
Expenses Not Reported on Financial Statements$595,424
Other Expense Adjustments$595,424
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$64,843
Total Nondeductible Lobbying and Political Cost$64,843
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 1A

“Ama delegates serve on the board of trustees, but they do not vote.”

Form 990, Part VI, Section A, Line 6

“The physician members of the component medical societies elect delegates to the house of delegates, which is the legislative and policy making body of the scma with the power and authority to elect the board of directors.”

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

“The constitution and bylaws of the south carolina medical association vest authority in the house of delegates to elect members of the governing body.”

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

“A draft copy of the form 990 and 990-t is reviewed by management, the cfo, chief legal officer, and outside counsel. The draft copy is then distributed to the scma finance committee for comments.”

Form 990, Part VI, Section B, Line 12C

“The finance committee reviews the annual conflict of interest disclosures submitted by each board member. Any conflicts are resolved and/or addressed in the minutes of the organization. In the event of a potential conflict, the board member with the potential conflict recuses himself/herself from the discussions and vote.”

Form 990, Part VI, Section B, Line 15

“The south carolina medical association executive committee follows a rebuttable presumption process involving the use of compensation experts, opinions, and survey data to confirm that the compensation paid is reasonable and consistent with fair market value. This compensation is voted on by the full board. The officers and key employees' compensation is determined based on annual reviews. Compensation is documented and approved through the organization's budget. For general salary evaluations, management has access to and uses market studies provided by organizations such as ama & aamse.”

Form 990, Part VI, Section C, Line 19

“Upon written request, the organization's annual form 990, form 990-t and form 1024 are available from michelle bolin, cfo/coo.”

FORM 990, PART VI, LINE 9:

“Jeff gee - 311 plantation view lane. Mt. Pleasant, sc 29464”

Filing and Contact Details

Filer

Filer Name
South Carolina Medical Association
EIN
57-0248750
Phone
8037986207
Address
132 WESTPARK BLVD, COLUMBIA, SC 29210

Signing Officer

Name
Richele Taylor
Title
CEO/CLO
Phone
8037986207
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richele Taylor
Formed
1940
Legal Domicile
Sc
Voting Board Members
29
Independent Board Members
29
Employees
34
Volunteers
0

Preparer

Firm
Elliott Davis Pllc
Address
500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer
Janice a Ratica
Phone
7043338881
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Income/(loss) from taxable subsidiaries which file separate returns 40,576.”

FORM 990, PART XII, LINE 2C:

“The association's finance committee assumes responsibility for oversight of the audit process.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. Management is not aware of any material uncertain tax positions at june 30, 2024. Any interest or penalties associated with an unrecognized tax expense would be classified as additional income taxes in the consolidated statement of activities.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Reclassification - related entity salaries 595,424.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reclassification - related entity salaries 595,424.”

Raw XML AppendixShowing 400 of 962 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3AMA DELEGATE-CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE 7/23-4/24;AMA DELEGATE 5/24-6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt7AMA DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt8AMA DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt9AMA ALTERNATE DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt10AMA ALTERNATE DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14YOUNG PHYSICIANS SECTION
IRS990/Form990PartVIISectionAGrp/TitleTxt15RESIDENT AND FELLOW
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEDICAL STUDENT SECTION 7/23-4/24
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE 5/24-6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE 5/24-6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE 5/24-6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt20MEDICAL STUDENT SECTION 5/24-6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt22SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt23PRES-ELECT 7/23-4/24;PRES 5/24-6/24
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE-CHAIRMAN

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