Civic Intelligence

Sumter County Commission on Alcohol and Drug Abuse

990 • Fiscal year 2023 • EIN 57-0604046

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 10, 2023

755 Electric DriveSumter, SC 29151

(803) 775-6815

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.24x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.77x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

35th percentile

$92,874

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

45th percentile

3.7%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

18%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$9,121,903

Up $327,780 (+3.7%) from 2022

Net Assets

Up

$6,923,925

Up $503,924 (+7.8%) from 2022

Liabilities

Down

$2,197,978

Down $176,144 (-7.4%) from 2022

Revenue

Up

$2,859,033

Up $440,814 (+18%) from 2022

Expenses

Up

$2,332,309

Up $25,935 (+1.1%) from 2022

Net Income

Up

$526,724

Up $414,879 (+371%) from 2022

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $529,257Liabilities 2011: $43,587Net Assets 2011: $485,6702011Assets 2012: $501,954Liabilities 2012: $52,309Net Assets 2012: $449,6452012Assets 2013: $390,111Liabilities 2013: $41,197Net Assets 2013: $348,9142013Assets 2015: $700,636Liabilities 2015: $1,701,685Net Assets 2015: -$1,001,0492015Assets 2016: $1,847,941Liabilities 2016: $1,705,482Net Assets 2016: $142,4592016Assets 2017: $2,166,969Liabilities 2017: $1,996,017Net Assets 2017: $170,9522017Assets 2018: $2,109,314Liabilities 2018: $2,016,229Net Assets 2018: $93,0852018Assets 2019: $3,168,836Liabilities 2019: $1,981,466Net Assets 2019: $1,187,3702019Assets 2020: $3,500,387Liabilities 2020: $2,042,608Net Assets 2020: $1,457,7792020Assets 2021: $8,536,606Liabilities 2021: $2,207,320Net Assets 2021: $6,329,2862021Assets 2022: $8,794,123Liabilities 2022: $2,374,122Net Assets 2022: $6,420,0012022Assets 2023: $9,121,903Liabilities 2023: $2,197,978Net Assets 2023: $6,923,9252023Assets 2024: $9,716,766Liabilities 2024: $2,117,595Net Assets 2024: $7,599,1712024

Highlighted filing

2023

Assets$9,121,903
Liabilities$2,197,978
Net Assets$6,923,925

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,481,620Expenses 2011: $1,481,486Net Income 2011: $1342011Expenses 2012: $1,575,9992012Expenses 2013: $1,570,5002013Revenue 2015: $1,559,156Expenses 2015: $1,402,525Net Income 2015: $156,6312015Revenue 2016: $2,581,937Expenses 2016: $1,438,429Net Income 2016: $1,143,5082016Revenue 2017: $1,572,623Expenses 2017: $1,544,130Net Income 2017: $28,4932017Revenue 2018: $1,494,617Expenses 2018: $1,572,484Net Income 2018: -$77,8672018Revenue 2019: $2,745,870Expenses 2019: $1,651,585Net Income 2019: $1,094,2852019Revenue 2020: $2,151,618Expenses 2020: $1,881,209Net Income 2020: $270,4092020Revenue 2021: $2,330,312Expenses 2021: $1,958,805Net Income 2021: $371,5072021Revenue 2022: $2,418,219Expenses 2022: $2,306,374Net Income 2022: $111,8452022Revenue 2023: $2,859,033Expenses 2023: $2,332,309Net Income 2023: $526,7242023Revenue 2024: $3,277,028Expenses 2024: $2,525,983Net Income 2024: $751,0452024

Highlighted filing

2023

Revenue$2,859,033
Expenses$2,332,309
Net Income$526,724
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 10, 2023
Return Version
2022v5.0
Gross Receipts
$2,864,130
Mission and Program Overview

Mission

Provide treatment, intervention and prevention services for drug and alcohol use in the sumter county sc area

Empowering people in sumter county sc to live free from substance abuse through a continuum of high quality services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,440,285$5,311,852▼ $128,433
Cash and Non-Interest-Bearing Accounts$2,753,745$2,916,652▲ $162,907
Pledges and Grants Receivable-$473,098-
Accounts Receivable$120,872$114,186▼ $6,686
Prepaid Expenses and Deferred Charges-$9,720-
Total Assets$8,794,123$9,121,903▲ $327,780
Other Assets Total$479,221$296,395▼ $182,826
Liabilities
Other Liabilities$2,292,658$2,050,359▼ $242,299
Accounts Payable and Accrued Expenses$62,623$147,619▲ $84,996
Deferred Revenue$41,641--
Total Liabilities$2,396,922$2,197,978▼ $198,944
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,397,201$6,923,925▲ $526,724
Total Net Assets Fund Balance$6,397,201$6,923,925▲ $526,724
Total Liabilities and Net Assets / Fund Balance$8,794,123$9,121,903▲ $327,780

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,027,705$317,627$5,345,332
Land$284,147-$284,147
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah CampbellExecutive DiFT$92,874$92,874

Board Members and Trustees

NameTitle
Matthew WilkieChairman
Josh ColemanVice Chairma
Brandi HallBoard Member
Cynthia KelleyBoard Member
Daryl McghaneyBoard Member
Ivan SandersBoard Member
Lorra BaileyBoard Member
Margaret CarpenterBoard Member
Mary SheridanBaord Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,323,728
Program Service Revenue
$383,211
Investment Income
$152,094
Other Revenue
$0
All Other Contributions
$100,000
Change in Net Assets
$526,724

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,859,033
Total Revenue per Audited Statements
$2,859,033
Total Revenue per Form 990
$2,859,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,303,156
Other Expenses$1,029,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$793,729$140,070-$933,799
Depreciation Depletion$152,726$26,952-$179,678
Pension Plan Contributions$93,477$16,495-$109,972
Fees for Services Other$86,183$9,500-$95,683
Current Officers, Directors, Trustees, and Key Employees-$92,874-$92,874
Office Expenses$76,263$13,458-$89,721
Other Employee Benefits$74,117$13,079-$87,196
Advertising$71,924$12,692-$84,616
Payroll Taxes$67,418$11,897-$79,315
Travel$52,370$3,113-$55,483
All Other Expenses$33,197$9,216-$42,413
Other Expenses$25,539$5,175-$30,714
Insurance$18,197$3,211-$21,408
Fees for Services Legal-$4,471-$4,471
Total Functional Expenses$1,934,880$397,429$0$2,332,309

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,332,309
Total Expenses per Audited Statements$2,332,309
Total Expenses per Form 990$2,332,309
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
Pension Liability$1,825,874
Deferred Pension Credits$149,991
Compensated Absences$74,494
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

No review was or will be conducted.

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

Compensation for employees is approved by the executive director. The executive director's compensation is approved by board members.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Sumter County Commission on Alcohol
EIN
57-0604046
Phone
8037756815
Address
755 ELECTRIC DRIVE, SUMTER, SC 29151

Signing Officer

Name
Sarah Campbell
Title
Executive Director
Phone
8037756815
Signed
2023-02-10

Organization Details

Principal Officer
Sarah Campbell
Voting Board Members
9
Independent Board Members
9
Employees
29

Preparer

Firm
Love Bailey & Associates LLC
Address
111 1/2 E LAURENS ST, LAURENS, SC 29360
Preparer
Gary Bailey
Phone
8649842698
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06058454
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0284147
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05027705
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0317627
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05345332
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01825874
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1149991
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt274494
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED PENSION CREDITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2COMPENSATED ABSENCES
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt05311852
IRS990ScheduleD/TotalExpensesPerForm990Amt02332309
IRS990ScheduleD/TotalLiabilityAmt02050359
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR EMPLOYEES IS APPROVED BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
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 19
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0755 ELECTRIC DRIVE
IRS990/USAddress/CityNm0SUMTER
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029151
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SUMTERBHS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH CAMPBELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037756815
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMTER COUNTY COMMISSION ON ALCOHOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND DRUG ABUSE
ReturnHeader/Filer/BusinessNameControlTxt0SUMT
ReturnHeader/Filer/EIN0570604046
ReturnHeader/Filer/PhoneNum08037756815
ReturnHeader/Filer/USAddress/AddressLine1Txt0755 ELECTRIC DRIVE
ReturnHeader/Filer/USAddress/CityNm0SUMTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029151
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274292646
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOVE BAILEY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 1/2 E LAURENS ST

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.72$2.12$7.60$3.28$2.53$0.75
2023Detailed filing. Detailed filing data is available for this year.$9.12$2.20$6.92$2.86$2.33$0.53
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.79$2.37$6.42$2.42$2.31$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.54$2.21$6.33$2.33$1.96$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$2.04$1.46$2.15$1.88$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$1.98$1.19$2.75$1.65$1.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$2.02$0.09$1.49$1.57$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$2.00$0.17$1.57$1.54$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$1.71$0.14$2.58$1.44$1.14
2015Detailed filing. Detailed filing data is available for this year.$0.70$1.70$1.00$1.56$1.40$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.04$0.35$1.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.05$0.45$1.58
2011Summary only. Only limited summary data is available for this year.$0.53$0.04$0.49$1.48$1.48$0.00