Civic Intelligence

South Carolina Restaurant &

EIN 57-0342869 • 501(c)6 • Columbia, SC

Profile

Dedicated to the growth and success of the hospitality industry and its economic impact in the state through advocacy, education and innovation.

PO Box 7577Columbia, SC 29202

www.scrla.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.09x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.04x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

18th percentile

-7.0%

Higher net margin than 18% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

11th percentile

-13%

Faster asset growth than 11% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

0.4%

Faster revenue growth than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$442,455

Down $63,723 (-13%) from 2023

Liabilities

Up

$40,990

Up $14,076 (+52%) from 2023

Net Assets

Down

$401,465

Down $77,799 (-16%) from 2023

Operations
Liabilities / Revenue28th percentileNet Margin18th percentile

Revenue

Up

$1,111,157

Up $4,797 (+0.4%) from 2023

Expenses

Up

$1,189,227

Up $15,105 (+1.3%) from 2023

Net Income

Down

-$78,070

Down $10,308 (-15%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$600K$400K$200K$0-$200KAssets 2011: $353,830Liabilities 2011: $44,558Net Assets 2011: $309,2722011Assets 2012: $49,202Liabilities 2012: $02012Assets 2013: $26,406Liabilities 2013: $2,116Net Assets 2013: $24,2902013Assets 2014: $47,415Liabilities 2014: $67,233Net Assets 2014: -$19,8182014Assets 2015: $61,934Liabilities 2015: $64,143Net Assets 2015: -$2,2092015Assets 2016: $176,475Liabilities 2016: $49,774Net Assets 2016: $126,7012016Assets 2017: $206,130Liabilities 2017: $37,965Net Assets 2017: $168,1652017Assets 2018: $172,392Liabilities 2018: $55,095Net Assets 2018: $117,2972018Assets 2019: $217,219Liabilities 2019: $44,729Net Assets 2019: $172,4902019Assets 2020: $295,318Liabilities 2020: $15,658Net Assets 2020: $279,6602020Assets 2021: $490,459Liabilities 2021: $34,475Net Assets 2021: $455,9842021Assets 2022: $573,044Liabilities 2022: $25,801Net Assets 2022: $547,2432022Assets 2023: $506,178Liabilities 2023: $26,914Net Assets 2023: $479,2642023Assets 2024: $442,455Liabilities 2024: $40,990Net Assets 2024: $401,4652024

Highlighted filing

2024

Assets$442,455
Liabilities$40,990
Net Assets$401,465
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $375,6632011Revenue 2012: $157,777Expenses 2012: $128,808Net Income 2012: $28,9692012Revenue 2013: $639,363Expenses 2013: $660,927Net Income 2013: -$21,5642013Revenue 2014: $668,972Expenses 2014: $697,665Net Income 2014: -$28,6932014Revenue 2015: $743,172Expenses 2015: $725,563Net Income 2015: $17,6092015Revenue 2016: $832,891Expenses 2016: $709,271Net Income 2016: $123,6202016Revenue 2017: $852,899Expenses 2017: $806,510Net Income 2017: $46,3892017Revenue 2018: $852,778Expenses 2018: $901,646Net Income 2018: -$48,8682018Revenue 2019: $991,072Expenses 2019: $932,217Net Income 2019: $58,8552019Revenue 2020: $842,901Expenses 2020: $735,516Net Income 2020: $107,3852020Revenue 2021: $1,058,611Expenses 2021: $882,287Net Income 2021: $176,3242021Revenue 2022: $1,043,228Expenses 2022: $952,452Net Income 2022: $90,7762022Revenue 2023: $1,106,360Expenses 2023: $1,174,122Net Income 2023: -$67,7622023Revenue 2024: $1,111,157Expenses 2024: $1,189,227Net Income 2024: -$78,0702024

Highlighted filing

2024

Revenue$1,111,157
Expenses$1,189,227
Net Income-$78,070
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$442,455
Liabilities
$40,990
Net assets
$401,465
Revenue
$1,111,157
Expenses
$1,189,227
Net income
-$78,070
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.44$0.04$0.40$1.11$1.19$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.51$0.03$0.48$1.11$1.17$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.55$1.04$0.95$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.49$0.03$0.46$1.06$0.88$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$0.84$0.74$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.17$0.99$0.93$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.17$0.06$0.12$0.85$0.90$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.04$0.17$0.85$0.81$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.05$0.13$0.83$0.71$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.00$0.74$0.73$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.07$0.02$0.67$0.70$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.02$0.64$0.66$0.02
2012Summary only. Only limited summary data is available for this year.$0.05$0.00$0.16$0.13$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.04$0.31$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,128,580
Mission and Program Overview

Mission

Provide superior value and effective communication for our membership by being the voice of the foodservice and lodging industry in government and public relations, providing programs offering operational benefits, and creating opportunities for member involvement.

Dedicated to the growth and success of the hospitality industry and its economic impact in the state through advocacy, education and innovation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$504,362$416,003▼ $88,359
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$506,178$442,455▼ $63,723
Other Assets Total$1,816$26,452▲ $24,636
Liabilities
Other Liabilities$9,977$37,141▲ $27,164
Accounts Payable and Accrued Expenses$16,937$3,849▼ $13,088
Total Liabilities$26,914$40,990▲ $14,076
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$479,264$401,465▼ $77,799
Total Net Assets Fund Balance$479,264$401,465▼ $77,799
Total Liabilities and Net Assets / Fund Balance$506,178$442,455▼ $63,723

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,412--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan CohenPresident & CEOFT$124,828$3,745$128,573
Douglas OFlahertyCOOFT$100,427$3,013$103,440

Board Members and Trustees

NameTitle
Tony TamChairman
Carl SobocinskiPast Chair
Kirk WatkinsVice Chair
Adam AshcraftDirector
Adam HayesDirector
Andy WolfeDirector
Bill GrovesDirector
Bob MunnichDirector
Chris OlsonDirector
Chris OxfordDirector
Dan BlumenstockDirector
Danielle NanceDirector
Dartarian MooreDirector
David CroneDirector
Don AlcornDirector
Duane DavisDirector
Harris MullisDirector
Holly PennyDirector
Jay WiendlDirector
Jesse BullardDirector
Kyle HugheyDirector
Madison ParketDirector
Matt BurrosDirector
Michelle WoodhullDirector
Nathan RexDirector
Paul GarciaDirector
Payden MitchellDirector
Randy DuVeauxDirector
Rick ErwinDirector
Robert E Williams JrDirector
Sam AgeeDirector
Scott SmithDirector
Thomas McDonaldDirector
Tommy HallDirector
Tony CuajuncoDirector
Vanessa BailobreskiDirector
Amy DuffyEx-Officio
Catherine DorityEx-Officio
David McMillanEx-Officio
Duane ParrishEx-Officio
Tracy ConnerEx-Officio
Helen HillEx-Offico
Chad PattersonExec Comm Membe
Gil SmithExec Comm Membe
Jonathan KishExec Comm Membe
Steve CookExec Comm Membe
Suzanne HindeHonorary Member
Jonathan SullivanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,233
Program Service Revenue
$877,252
Investment Income
$8,464
Other Revenue
$204,208
All Other Contributions
$21,233
Change in Net Assets
$-78,070

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,111,157
Revenue Not Reported on Form 990
$17,694
Total Revenue per Audited Statements
$1,128,851
Total Revenue per Form 990
$1,111,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$617,946
Other Expenses$571,281
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,409$24,718-$345,127
Current Officers, Directors, Trustees, and Key Employees$232,013--$232,013
All Other Expenses$49,561$24,379-$73,940
Insurance-$64,070-$64,070
Occupancy$54,995--$54,995
Payroll Taxes$31,476$1,657-$33,133
Other Expenses$21,731--$21,731
Travel$18,658--$18,658
Fees for Services Accounting-$10,500-$10,500
Pension Plan Contributions$6,951$722-$7,673
Conferences and Meetings$3,804--$3,804
Office Expenses$3,413--$3,413
Fees for Services Legal$163$157-$320
Total Functional Expenses$1,063,024$126,203$0$1,189,227

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,206,650
Expenses per Audited Statements$1,189,227
Total Expenses per Form 990$1,189,227
Expenses Not Reported on Form 990$17,423
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,750
Fundraising Direct Expenses$17,423
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hospitality Day$32,750$32,750$8,008$24,742
Total Events$32,750$32,750$17,423$15,327
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affliliate$37,141
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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 B, Line 11B

“Review tax return form 990 with President/CEO and board of director's vice president of finance, then distributed to entire board of directors”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available upon written request”

Filing and Contact Details

Filer

Filer Name
South Carolina Restaurant &
EIN
57-0342869
Phone
8037659000
Address
PO Box 7577, Columbia, SC 29202

Signing Officer

Name
Douglas OFlaherty
Title
COO
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Cohen
Formed
1952
Legal Domicile
Sc
Voting Board Members
50
Independent Board Members
50
Employees
11
Volunteers
47

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Allyson T DeHart CPA CFE
Phone
8037990555
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 1C - Reportable Payments

“The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Association is tax-exempt under Section 501(c)(6) of the Internal Revenue Code and is subject to federal income tax only on net unrelated business income. Management has determined that the Association has no current obligations for unrelated business income tax.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability (or asset) if the Association has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Association, and has concluded that as of December 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to tax examinations for years prior to 2021.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Event Expense Net with Income $17423 Management Fee Exp net with Income $0”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Event Expenses net with Income $17423 Management Fee Expense Net with Income $0”

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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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