Civic Intelligence

Florence County Commission on Alcoh

EIN 57-0559761 • 501(c)3 • Florence, SC

Profile

To reduce the impact of alcohol, tabacco and other drug abuse on the citizens of florence county by providing high quality and cost effective behavioral health services.

PO Box 6196Florence, SC 29502

www.circlepark.com

Siviq Scores

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

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.18x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

59th percentile

8.6%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$195,310

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

62nd percentile

8.4%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

0.2%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$7,275,616

Up $561,338 (+8.4%) from 2024

Liabilities

Down

$1,292,344

Down $49,943 (-3.7%) from 2024

Net Assets

Up

$5,983,272

Up $611,281 (+11%) from 2024

Operations
Liabilities / Revenue54th percentileNet Margin59th percentile

Revenue

Up

$7,068,662

Up $11,231 (+0.2%) from 2024

Expenses

Up

$6,457,381

Up $73,167 (+1.1%) from 2024

Net Income

Down

$611,281

Down $61,936 (-9.2%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,165,550Liabilities 2011: $1,174,773Net Assets 2011: $2,990,7772011Assets 2012: $4,101,135Liabilities 2012: $942,496Net Assets 2012: $3,158,6392012Assets 2013: $3,983,055Liabilities 2013: $764,090Net Assets 2013: $3,218,9652013Assets 2014: $4,181,722Liabilities 2014: $828,867Net Assets 2014: $3,352,8552014Assets 2015: $3,839,225Liabilities 2015: $415,277Net Assets 2015: $3,423,9482015Assets 2016: $5,441,813Liabilities 2016: $1,533,094Net Assets 2016: $3,908,7192016Assets 2017: $5,690,872Liabilities 2017: $1,856,161Net Assets 2017: $3,834,7112017Assets 2018: $5,171,948Liabilities 2018: $1,765,284Net Assets 2018: $3,406,6642018Assets 2019: $5,082,360Liabilities 2019: $1,672,193Net Assets 2019: $3,410,1672019Assets 2022: $6,167,918Liabilities 2022: $1,384,894Net Assets 2022: $4,783,0242022Assets 2023: $6,026,292Liabilities 2023: $1,327,517Net Assets 2023: $4,698,7752023Assets 2024: $6,714,278Liabilities 2024: $1,342,287Net Assets 2024: $5,371,9912024Assets 2025: $7,275,616Liabilities 2025: $1,292,344Net Assets 2025: $5,983,2722025

Highlighted filing

2025

Assets$7,275,616
Liabilities$1,292,344
Net Assets$5,983,272
Open 2025 Filing

Operations Trend

Revenue Growth36th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,434,991Expenses 2011: $4,303,366Net Income 2011: $131,6252011Expenses 2012: $4,957,2562012Expenses 2013: $3,832,0432013Revenue 2014: $4,105,333Expenses 2014: $4,003,886Net Income 2014: $101,4472014Revenue 2015: $4,425,116Expenses 2015: $4,310,278Net Income 2015: $114,8382015Revenue 2016: $4,948,556Expenses 2016: $4,449,269Net Income 2016: $499,2872016Revenue 2017: $5,302,518Expenses 2017: $4,912,439Net Income 2017: $390,0792017Revenue 2018: $4,498,473Expenses 2018: $4,952,263Net Income 2018: -$453,7902018Revenue 2019: $5,411,047Expenses 2019: $5,375,973Net Income 2019: $35,0742019Revenue 2022: $5,394,838Expenses 2022: $5,032,513Net Income 2022: $362,3252022Revenue 2023: $5,646,258Expenses 2023: $5,730,507Net Income 2023: -$84,2492023Revenue 2024: $7,057,431Expenses 2024: $6,384,214Net Income 2024: $673,2172024Revenue 2025: $7,068,662Expenses 2025: $6,457,381Net Income 2025: $611,2812025

Highlighted filing

2025

Revenue$7,068,662
Expenses$6,457,381
Net Income$611,281
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,275,616
Liabilities
$1,292,344
Net assets
$5,983,272
Revenue
$7,068,662
Expenses
$6,457,381
Net income
$611,281
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.28$1.29$5.98$7.07$6.46$0.61
2024Detailed filing. Detailed filing data is available for this year.$6.71$1.34$5.37$7.06$6.38$0.67
2023Detailed filing. Detailed filing data is available for this year.$6.03$1.33$4.70$5.65$5.73$0.08
2022Detailed filing. Detailed filing data is available for this year.$6.17$1.38$4.78$5.39$5.03$0.36
2019Detailed filing. Detailed filing data is available for this year.$5.08$1.67$3.41$5.41$5.38$0.04
2018Detailed filing. Detailed filing data is available for this year.$5.17$1.77$3.41$4.50$4.95$0.45
2017Detailed filing. Detailed filing data is available for this year.$5.69$1.86$3.83$5.30$4.91$0.39
2016Detailed filing. Detailed filing data is available for this year.$5.44$1.53$3.91$4.95$4.45$0.50
2015Detailed filing. Detailed filing data is available for this year.$3.84$0.42$3.42$4.43$4.31$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.83$3.35$4.11$4.00$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.76$3.22$3.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.94$3.16$4.96
2011Summary only. Only limited summary data is available for this year.$4.17$1.17$2.99$4.43$4.30$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 26, 2026
Return Version
2024v5.0
Gross Receipts
$7,068,662
Mission and Program Overview

Mission

To reduce the impact of alcohol, tabacco and other drug abuse on the citizens of florence county by providing high quality and cost effective behavioral health services.

To reduce the impact of alcohol, tobacco and other drug abuse on the citizens of florence county by providing high quality and cost effective behavioral health services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,538,505$2,541,476▲ $2,971
Cash and Non-Interest-Bearing Accounts$1,948,178$1,946,475▼ $1,703
Savings and Temporary Cash Investments$1,000,046$1,848,643▲ $848,597
Accounts Receivable$596,284$671,223▲ $74,939
Pledges and Grants Receivable$463,773$219,519▼ $244,254
Investments in Publicly Traded Securities$143,835--
Prepaid Expenses and Deferred Charges$23,657$48,280▲ $24,623
Total Assets$6,714,278$7,275,616▲ $561,338
Liabilities
Unsecured Notes Loans Payable$1,012,772$968,485▼ $44,287
Other Liabilities$202,356$168,038▼ $34,318
Accounts Payable and Accrued Expenses$127,159$155,821▲ $28,662
Total Liabilities$1,342,287$1,292,344▼ $49,943
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,371,991$5,983,272▲ $611,281
Total Net Assets Fund Balance$5,371,991$5,983,272▲ $611,281
Total Liabilities and Net Assets / Fund Balance$6,714,278$7,275,616▲ $561,338

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,222,186$755,077$2,977,263
Equipment$141,264$177,018$318,282
Land$178,026-$178,026
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Clyde NanceCEOFT$195,310$195,310

Board Members and Trustees

NameTitle
Joey McmillanChair
David MelliganVice Chair
Audrey DavisMember
Ben McinvilleMember
Bill BridgesMember
Carla AngusMember
Carolyn CaudleMember
Charles MunnMember
Dawn MunnMember
Ralph SingletaryMember
Elizabeth ThomasSecretary
Marshall RaineyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,937,871
Program Service Revenue
$1,230,847
Investment Income
$109,282
Other Revenue
$790,662
Change in Net Assets
$611,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,068,662
Total Revenue per Audited Statements
$7,068,662
Total Revenue per Form 990
$7,068,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,656,263
Other Expenses$1,801,118
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,641,711$213,539-$2,855,250
Other Employee Benefits$693,338$52,187-$745,525
Pension Plan Contributions$550,125$41,407-$591,532
All Other Expenses$321,730$75,333-$397,063
Payroll Taxes$249,841$18,805-$268,646
Current Officers, Directors, Trustees, and Key Employees-$195,310-$195,310
Occupancy$137,493$45,831-$183,324
Information Technology$87,351$29,117-$116,468
Other Expenses$106,723$5,617-$112,340
Depreciation Depletion$68,472$22,824-$91,296
Advertising$51,926$17,309-$69,235
Insurance$19,261$6,420-$25,681
Fees for Services Other-$25,000-$25,000
Travel$8,951$2,984-$11,935
Fees for Services Legal-$6,728-$6,728
Total Functional Expenses$5,641,027$816,354$0$6,457,381

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,457,381
Total Expenses per Audited Statements$6,457,381
Total Expenses per Form 990$6,457,381
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$168,038
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

“The florence county commission on alcohol and drug abuse board members are given a copy of the completed form 990 for review prior to filing. There is an alotted time for questions and review in advance of filing the return. Any questions or concerns that arise during the review period are addressed prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The florence county commission on alcohol and drug abuse has a conflict of interest policy that has been approved by the board of directors. It is review and sign annually by each member.”

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

“The florence county commission on alcohol and drug abuse has a policy regarding executive compensation. The procedure is to compare the salary's of executives in like kind organizations for reasonableness and then adjust the compensation accordingly.”

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

“The florence county commission on alcohol and drug abuse has a policy regarding management compensation. The procedure is to compare the salary's of managers in like kind organizations for reasonableness then adjust the compensation accordingly.”

Form 990, Page 6, Part VI, Line 19

“The florence county commission on alcohol and drug abuse honors the requirements of the laws governing requests for such documents from the public and government agencies.”

Filing and Contact Details

Filer

Filer Name
Florence County Commission on Alcoh
EIN
57-0559761
Phone
8436659349
Address
PO BOX 6196, FLORENCE, SC 29502
Doing Business As
Circle Park Behavioral Health Servi

Signing Officer

Name
Clyde Nance
Title
CEO
Phone
8436659349
Signed
2026-02-26

Organization Details

Principal Officer
Clyde Nance
Formed
1973
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
86
Volunteers
15

Preparer

Firm
Love Bailey & Associates LLC
Address
111 1/2 E LAURENS ST, LAURENS, SC 29360
Preparer
Gary Bailey
Phone
8649842698
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“We are structured to accomplish three elements of our mission - prevention, intervention and treatment. Under the treatment phases of services we provide comprehensive bio-psycho social assessment and treatment plan for each individual. The biological component of the bio- psycho social model seeks to understand how the cause of the illness stems from the functioning of the individual's body. The psychological component of the model looks for potential causes for a health problem such as lack of self control, emotional turmoil and negative thinking. The social part of the model investigates how different social factors such as socio- economic status, culture, poverty, technology and religion can influence health. Our clinical staff is trained and qualified to provide a multitude of services that deal with each of these issues related to addiction. Also included in this element would be our chrysalis center which provides residential treatment for pregnant women and woment with children and provides a stable living environment for these individuals in early recovery.”

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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/MissionDesc0TO REDUCE THE IMPACT OF ALCOHOL, TABACCO AND OTHER DRUG ABUSE ON THE CITIZENS OF FLORENCE COUNTY BY PROVIDING HIGH QUALITY AND COST EFFECTIVE BEHAVIORAL HEALTH SERVICES.
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IRS990/OtherExpensesGrp/Desc2CONTRACTUAL SERVICES
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN THE INTERVENTION PHASE OF THE PROGRAM WE STRIVE TO MINIMIZE THE NEGATIVE IMPACT OF ALCOHOL, TOBACCO AND OTHER DRUGS ON THE COMMUNITY BY PROVIDING SUPPORT AND EDUCATION TO FAMILIES AND INDIVIDUALS THAT ARE IMPACTED BY THE EFFECTS OF SUBSTANCE ABUSE. IN OUR PREVENTION COMPONENT WE HAVE A VARIETY OF EVIDENCE BASED CURRICLULUM DRIVEN PROGRAMS THAT ARE PROVIDED TO YOUTH IN SCHOOLS AND IN COMMUNITY SETTINGS TO INCREASE THEIR PRECEPTION OF HTE RISKS ASSOCIATED WITH USING ALCOHOL, TOBACCO AND OTHER DRUGS. SOME OF THE OTHER ACTIVITIES INCLUDE SPEAKERS BUREAU, HIV/AIDS EDUCATION AND ALCOHOL AND DRUG TESTING WHICH HELPS SUPPORT BOTH OUR PREVENTION AND INTERVENTION SERVICES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CLYDE NANCE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE ARE STRUCTURED TO ACCOMPLISH THREE ELEMENTS OF OUR MISSION - PREVENTION, INTERVENTION AND TREATMENT. UNDER THE TREATMENT PHASES OF SERVICES WE PROVIDE COMPREHENSIVE BIO-PSYCHO SOCIAL ASSESSMENT AND TREATMENT PLAN FOR EACH INDIVIDUAL. THE BIOLOGICAL COMPONENT OF THE BIO- PSYCHO SOCIAL MODEL SEEKS TO UNDERSTAND HOW THE CAUSE OF THE ILLNESS STEMS FROM THE FUNCTIONING OF THE INDIVIDUAL'S BODY. THE PSYCHOLOGICAL COMPONENT OF THE MODEL LOOKS FOR POTENTIAL CAUSES FOR A HEALTH PROBLEM SUCH AS LACK OF SELF CONTROL, EMOTIONAL TURMOIL AND NEGATIVE THINKING. THE SOCIAL PART OF THE MODEL INVESTIGATES HOW DIFFERENT SOCIAL FACTORS SUCH AS SOCIO- ECONOMIC STATUS, CULTURE, POVERTY, TECHNOLOGY AND RELIGION CAN INFLUENCE HEALTH. OUR CLINICAL STAFF IS TRAINED AND QUALIFIED TO PROVIDE A MULTITUDE OF SERVICES THAT DEAL WITH EACH OF THESE ISSUES RELATED TO ADDICTION. ALSO INCLUDED IN THIS ELEMENT WOULD BE OUR CHRYSALIS CENTER WHICH PROVIDES RESIDENTIAL TREATMENT FOR PREGNANT WOMEN AND WOMENT WITH CHILDREN AND PROVIDES A STABLE LIVING ENVIRONMENT FOR THESE INDIVIDUALS IN EARLY RECOVERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FLORENCE COUNTY COMMISSION ON ALCOHOL AND DRUG ABUSE BOARD MEMBERS ARE GIVEN A COPY OF THE COMPLETED FORM 990 FOR REVIEW PRIOR TO FILING. THERE IS AN ALOTTED TIME FOR QUESTIONS AND REVIEW IN ADVANCE OF FILING THE RETURN. ANY QUESTIONS OR CONCERNS THAT ARISE DURING THE REVIEW PERIOD ARE ADDRESSED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FLORENCE COUNTY COMMISSION ON ALCOHOL AND DRUG ABUSE HAS A CONFLICT OF INTEREST POLICY THAT HAS BEEN APPROVED BY THE BOARD OF DIRECTORS. IT IS REVIEW AND SIGN ANNUALLY BY EACH MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FLORENCE COUNTY COMMISSION ON ALCOHOL AND DRUG ABUSE HAS A POLICY REGARDING EXECUTIVE COMPENSATION. THE PROCEDURE IS TO COMPARE THE SALARY'S OF EXECUTIVES IN LIKE KIND ORGANIZATIONS FOR REASONABLENESS AND THEN ADJUST THE COMPENSATION ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FLORENCE COUNTY COMMISSION ON ALCOHOL AND DRUG ABUSE HAS A POLICY REGARDING MANAGEMENT COMPENSATION. THE PROCEDURE IS TO COMPARE THE SALARY'S OF MANAGERS IN LIKE KIND ORGANIZATIONS FOR REASONABLENESS THEN ADJUST THE COMPENSATION ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FLORENCE COUNTY COMMISSION ON ALCOHOL AND DRUG ABUSE HONORS THE REQUIREMENTS OF THE LAWS GOVERNING REQUESTS FOR SUCH DOCUMENTS FROM THE PUBLIC AND GOVERNMENT AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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