Civic Intelligence

Kershaw County Chamber of Commerce

990 • Fiscal year 2014 • EIN 57-0341227

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 12, 2014

PO Box 60529020

(803) 432-1436

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.05x

Higher debt load relative to assets than 26% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.31x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

14th percentile

-7.1%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

27th percentile

-2.1%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,600,920

Down $35,090 (-2.1%) from 2013

Net Assets

Down

$1,525,483

Down $22,463 (-1.5%) from 2013

Liabilities

Down

$75,437

Down $12,627 (-14%) from 2013

Revenue

$240,529

No earlier filing loaded for comparison.

Expenses

Down

$257,618

Down $20,388 (-7.3%) from 2013

Net Income

-$17,089

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,626,434Liabilities 2011: $77,653Net Assets 2011: $1,548,7812011Assets 2012: $1,606,326Liabilities 2012: $59,095Net Assets 2012: $1,547,2312012Assets 2013: $1,636,010Liabilities 2013: $88,064Net Assets 2013: $1,547,9462013Assets 2014: $1,600,920Liabilities 2014: $75,437Net Assets 2014: $1,525,4832014Assets 2015: $1,576,656Liabilities 2015: $57,999Net Assets 2015: $1,518,6572015Assets 2016: $1,537,648Liabilities 2016: $20,631Net Assets 2016: $1,517,0172016Assets 2017: $1,630,449Liabilities 2017: $90,131Net Assets 2017: $1,540,3182017Assets 2018: $1,674,295Liabilities 2018: $52,604Net Assets 2018: $1,621,6912018Assets 2019: $148,666Liabilities 2019: $7,611Net Assets 2019: $141,0552019Assets 2020: $163,505Liabilities 2020: $3,537Net Assets 2020: $159,9682020Assets 2021: $115,806Liabilities 2021: $25,710Net Assets 2021: $90,0962021Assets 2022: $72,788Liabilities 2022: $4,725Net Assets 2022: $68,0632022Assets 2023: $85,301Liabilities 2023: $26,798Net Assets 2023: $58,5032023Assets 2024: $51,538Liabilities 2024: $11,718Net Assets 2024: $39,8202024Assets 2025: $32,940Liabilities 2025: $5,313Net Assets 2025: $27,6272025

Highlighted filing

2014

Assets$1,600,920
Liabilities$75,437
Net Assets$1,525,483

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$500K$0-$500K-$1.0M-$1.5MExpenses 2011: $232,1122011Expenses 2012: $230,6342012Expenses 2013: $278,0062013Revenue 2014: $240,529Expenses 2014: $257,618Net Income 2014: -$17,0892014Revenue 2015: $233,757Expenses 2015: $240,583Net Income 2015: -$6,8262015Revenue 2016: $237,146Expenses 2016: $238,784Net Income 2016: -$1,6382016Revenue 2017: $244,272Expenses 2017: $220,971Net Income 2017: $23,3012017Revenue 2018: $277,145Expenses 2018: $245,264Net Income 2018: $31,8812018Revenue 2019: -$1,259,346Expenses 2019: $221,292Net Income 2019: -$1,480,6382019Revenue 2020: $175,630Expenses 2020: $156,717Net Income 2020: $18,9132020Revenue 2021: $137,666Expenses 2021: $157,320Net Income 2021: -$19,6542021Revenue 2022: $146,285Expenses 2022: $168,318Net Income 2022: -$22,0332022Revenue 2023: $151,440Expenses 2023: $161,000Net Income 2023: -$9,5602023Revenue 2024: $146,623Expenses 2024: $165,306Net Income 2024: -$18,6832024Revenue 2025: $153,923Expenses 2025: $166,116Net Income 2025: -$12,1932025

Highlighted filing

2014

Revenue$240,529
Expenses$257,618
Net Income-$17,089
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$240,529
Mission and Program Overview

Mission

To promote tourism and support businesses within the county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,547,946$1,525,483▼ $22,463
Land, Buildings, and Equipment, Net$1,504,990$1,504,990→ $0
Savings and Temporary Cash Investments$118,068$77,581▼ $40,487
Cash and Non-Interest-Bearing Accounts$10,618$7,592▼ $3,026
Accounts Receivable-$5,985-
Prepaid Expenses and Deferred Charges-$3,201-
Inventories for Sale or Use$2,334$1,571▼ $763
Total Assets$1,636,010$1,600,920▼ $35,090
Liabilities
Deferred Revenue$85,123$64,898▼ $20,225
Other Liabilities$2,941$10,539▲ $7,598
Total Liabilities$88,064$75,437▼ $12,627
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,547,946$1,525,483▼ $22,463
Total Liabilities and Net Assets / Fund Balance$1,636,010$1,600,920▼ $35,090

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,410,492-$1,410,492
Equipment$94,498-$94,498
Compensation and Service Providers

Board Members and Trustees

NameTitle
John ThomasPresident
Brian SpilkerBoard Member
Cheryl KellyBoard Member
Chief Dennis RayBoard Member
Dan MillerBoard Member
Deborah OutlawBoard Member
Dr Tim HardeeBoard Member
Joe QuinlanBoard Member
Joe UpchurchBoard Member
Jonathan PotterBoard Member
Kirk MaysBoard Member
Laurent ReederBoard Member
Rick JiranBoard Member
Sue HornsbyBoard Member
Tara WilliamsBoard Member
Townley RedfearnBoard Member
Spencer Graham1st VP/org I
Amy Kinard2nd Vice Pre
Liz HortonExecutive Di
Richard a GallowayPast Preside
Kevin RhodesVice Preside
Billy WatkinsVP of Financ
Revenue and Support

Revenue Composition

Contributions and Grants
$104,357
Program Service Revenue
$119,007
Investment Income
$121
Other Revenue
$17,044
Change in Net Assets
$-17,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$152,917
Other Expenses$104,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,133$18,376-$122,509
All Other Expenses$21,758$2,141-$23,899
Other Employee Benefits$17,779$3,138-$20,917
Occupancy$12,129$1,348-$13,477
Payroll Taxes$8,542$949-$9,491
Insurance$6,789$754-$7,543
Other Expenses$4,156$462-$4,618
Advertising$3,820--$3,820
Office Expenses$3,329$370-$3,699
Fees for Services Accounting$1,250$1,250-$2,500
Travel$2,225--$2,225
Conferences and Meetings$1,693--$1,693
Total Functional Expenses$224,707$32,911$0$257,618
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Organizations$7,302
Fica Tax Payable$1,521
Federal Tax Withholding$924
Sc Tax Withholding$565
Rmch Donations$200
Federal Umemployment$17
Sc Unemployment$10
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the governing body prior to being filed.

Form 990, Page 6, Part VI, Line 15A

The executive committe, made up of 8 board members, decide on compensation for all employees of the chamber each year during the budget process.

Form 990, Page 6, Part VI, Line 15B

The executive committee, made up of 8 board members, decide on compensation for all employees of the chamber each year during the budget process.

Form 990, Page 6, Part VI, Line 19

Governing documents are disclosed upon request.

Filing and Contact Details

Filer

EIN
57-0341227

Signing Officer

Name
Liz Horton
Title
Executive Director
Signed
2014-11-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
21
Independent Board Members
21
Employees
6

Preparer

Preparer
Janet M Pierce
Phone
8034321436
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Prior period adjustment 5,374

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-5374
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03138
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt017779
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020917
IRS990/OtherExpensesGrp/Desc0RMCH RENOVATIONS
IRS990/OtherExpensesGrp/Desc1OFFICE EXPENSE
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02884
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1659
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2580
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3462
IRS990/OtherExpensesGrp/ProgramServicesAmt025959
IRS990/OtherExpensesGrp/ProgramServicesAmt15929
IRS990/OtherExpensesGrp/ProgramServicesAmt25216
IRS990/OtherExpensesGrp/ProgramServicesAmt34156
IRS990/OtherExpensesGrp/TotalAmt028843
IRS990/OtherExpensesGrp/TotalAmt16588
IRS990/OtherExpensesGrp/TotalAmt25796
IRS990/OtherExpensesGrp/TotalAmt34618
IRS990/OtherLiabilitiesGrp/BOYAmt02941
IRS990/OtherLiabilitiesGrp/EOYAmt010539
IRS990/OtherRevenueMiscGrp/Desc0BUILDING RENTAL FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017044
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017044
IRS990/OtherRevenueTotalAmt017044
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018376
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0104133
IRS990/OtherSalariesAndWagesGrp/TotalAmt0122509
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0949
IRS990/PayrollTaxesGrp/ProgramServicesAmt08542
IRS990/PayrollTaxesGrp/TotalAmt09491
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03201
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL PROJECTS
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc3TOURISM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt092628
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113863
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26571
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35945
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt092628
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113863
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26571
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35945
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0126786
IRS990/PYInvestmentIncomeAmt0155
IRS990/PYOtherExpensesAmt0129133
IRS990/PYOtherRevenueAmt018951
IRS990/PYProgramServiceRevenueAmt0132829
IRS990/PYRevenuesLessExpensesAmt0715
IRS990/PYSalariesCompEmpBnftPaidAmt0148873
IRS990/PYTotalExpensesAmt0278006
IRS990/PYTotalRevenueAmt0278721
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-17089
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01547946
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01525483
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0118068
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077581
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01410492
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01410492
IRS990ScheduleD/EquipmentGrp/BookValueAmt094498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11521
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2924
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3565
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt610
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER ORGANIZATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FICA TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FEDERAL TAX WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SC TAX WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4RMCH DONATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5FEDERAL UMEMPLOYMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6SC UNEMPLOYMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01504990
IRS990ScheduleD/TotalLiabilityAmt010539
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE GOVERNING BODY PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTE, MADE UP OF 8 BOARD MEMBERS, DECIDE ON COMPENSATION FOR ALL EMPLOYEES OF THE CHAMBER EACH YEAR DURING THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE, MADE UP OF 8 BOARD MEMBERS, DECIDE ON COMPENSATION FOR ALL EMPLOYEES OF THE CHAMBER EACH YEAR DURING THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE DISCLOSED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR PERIOD ADJUSTMENT 5,374
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01636010
IRS990/TotalAssetsEOYAmt01600920
IRS990/TotalAssetsGrp/BOYAmt01636010
IRS990/TotalAssetsGrp/EOYAmt01600920
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0104357
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032911
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0224707
IRS990/TotalFunctionalExpensesGrp/TotalAmt0257618
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt088064
IRS990/TotalLiabilitiesEOYAmt075437
IRS990/TotalLiabilitiesGrp/BOYAmt088064
IRS990/TotalLiabilitiesGrp/EOYAmt075437
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01547946
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01525483
IRS990/TotalProgramServiceExpensesAmt0224707
IRS990/TotalProgramServiceRevenueAmt0119007
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0136172
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240529
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01636010
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01600920
IRS990/TravelGrp/ProgramServicesAmt02225
IRS990/TravelGrp/TotalAmt02225
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.01$0.03$0.15$0.17$0.01
2024Summary only. Only limited summary data is available for this year.$0.05$0.01$0.04$0.15$0.17$0.02
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.03$0.06$0.15$0.16$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.15$0.17$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.03$0.09$0.14$0.16$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.18$0.16$0.02
2019Summary only. Only limited summary data is available for this year.$0.15$0.01$0.14$1.26$0.22$1.48
2018Summary only. Only limited summary data is available for this year.$1.67$0.05$1.62$0.28$0.25$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.09$1.54$0.24$0.22$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.02$1.52$0.24$0.24$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.58$0.06$1.52$0.23$0.24$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.08$1.53$0.24$0.26$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.09$1.55$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.06$1.55$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.08$1.55$0.23