Civic Intelligence

South Carolina Bar

EIN 57-0610103 • 501(c)6 • Columbia, SC

Profile

To uphold the constitution and to continually improve the administration of justice throughout the state of south carolina.

950 Taylor StreetColumbia, SC 29201

www.scbar.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.27x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.63x

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

501(c)6 • $25M-$50M nonprofits • Source year 2025

Net Margin

52nd percentile

5.9%

Higher net margin than 52% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

43rd percentile

5.4%

Faster revenue growth than 43% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Assets

Up

$27,010,677

Up $7,018,139 (+35%) from 2024

Liabilities

Up

$7,333,109

Up $6,288,773 (+602%) from 2024

Net Assets

Up

$19,677,568

Up $729,366 (+3.8%) from 2024

Revenue

Up

$11,715,474

Up $52,896 (+0.5%) from 2024

Expenses

Up

$11,019,380

Up $103,040 (+0.9%) from 2024

Net Income

Down

$696,094

Down $50,144 (-6.7%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $13,332,886Liabilities 2011: $3,717,977Net Assets 2011: $9,614,9092011Assets 2012: $13,707,224Liabilities 2012: $3,582,982Net Assets 2012: $10,124,2422012Assets 2013: $13,560,368Liabilities 2013: $3,412,790Net Assets 2013: $10,147,5782013Assets 2015: $12,889,464Liabilities 2015: $2,347,071Net Assets 2015: $10,542,3932015Assets 2016: $12,997,240Liabilities 2016: $1,953,975Net Assets 2016: $11,043,2652016Assets 2017: $13,643,089Liabilities 2017: $1,804,032Net Assets 2017: $11,839,0572017Assets 2018: $13,387,978Liabilities 2018: $1,269,165Net Assets 2018: $12,118,8132018Assets 2019: $15,014,275Liabilities 2019: $1,898,348Net Assets 2019: $13,115,9272019Assets 2020: $15,586,586Liabilities 2020: $1,401,303Net Assets 2020: $14,185,2832020Assets 2021: $17,865,633Liabilities 2021: $2,116,270Net Assets 2021: $15,749,3632021Assets 2022: $18,282,021Liabilities 2022: $1,022,884Net Assets 2022: $17,259,1372022Assets 2023: $19,175,415Liabilities 2023: $999,389Net Assets 2023: $18,176,0262023Assets 2024: $19,992,538Liabilities 2024: $1,044,336Net Assets 2024: $18,948,2022024Assets 2025: $27,010,677Liabilities 2025: $7,333,109Net Assets 2025: $19,677,5682025

Highlighted filing

2025

Assets$27,010,677
Liabilities$7,333,109
Net Assets$19,677,568

Operations Trend

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

$15M$10M$5.0M$0Revenue 2011: $7,947,510Expenses 2011: $7,354,982Net Income 2011: $592,5282011Revenue 2012: $8,020,359Expenses 2012: $7,505,410Net Income 2012: $514,9492012Revenue 2013: $8,196,999Expenses 2013: $8,170,412Net Income 2013: $26,5872013Revenue 2015: $9,648,887Expenses 2015: $9,073,739Net Income 2015: $575,1482015Revenue 2016: $9,570,509Expenses 2016: $9,069,637Net Income 2016: $500,8722016Revenue 2017: $9,203,402Expenses 2017: $8,407,610Net Income 2017: $795,7922017Revenue 2018: $9,170,973Expenses 2018: $8,891,217Net Income 2018: $279,7562018Revenue 2019: $9,520,521Expenses 2019: $8,523,407Net Income 2019: $997,1142019Revenue 2020: $9,879,125Expenses 2020: $8,809,769Net Income 2020: $1,069,3562020Revenue 2021: $9,322,223Expenses 2021: $7,840,673Net Income 2021: $1,481,5502021Revenue 2022: $10,272,195Expenses 2022: $8,802,722Net Income 2022: $1,469,4732022Revenue 2023: $10,551,878Expenses 2023: $9,556,476Net Income 2023: $995,4022023Revenue 2024: $11,662,578Expenses 2024: $10,916,340Net Income 2024: $746,2382024Revenue 2025: $11,715,474Expenses 2025: $11,019,380Net Income 2025: $696,0942025

Highlighted filing

2025

Revenue$11,715,474
Expenses$11,019,380
Net Income$696,094

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.0$7.33$19.7$11.7$11.0$0.70
2024Detailed filing. Detailed filing data is available for this year.$20.0$1.04$18.9$11.7$10.9$0.75
2023Detailed filing. Detailed filing data is available for this year.$19.2$1.00$18.2$10.6$9.56$1.00
2022Detailed filing. Detailed filing data is available for this year.$18.3$1.02$17.3$10.3$8.80$1.47
2021Detailed filing. Detailed filing data is available for this year.$17.9$2.12$15.7$9.32$7.84$1.48
2020Detailed filing. Detailed filing data is available for this year.$15.6$1.40$14.2$9.88$8.81$1.07
2019Summary only. Only limited summary data is available for this year.$15.0$1.90$13.1$9.52$8.52$1.00
2018Summary only. Only limited summary data is available for this year.$13.4$1.27$12.1$9.17$8.89$0.28
2017Summary only. Only limited summary data is available for this year.$13.6$1.80$11.8$9.20$8.41$0.80
2016Summary only. Only limited summary data is available for this year.$13.0$1.95$11.0$9.57$9.07$0.50
2015Summary only. Only limited summary data is available for this year.$12.9$2.35$10.5$9.65$9.07$0.58
2013Summary only. Only limited summary data is available for this year.$13.6$3.41$10.1$8.20$8.17$0.03
2012Summary only. Only limited summary data is available for this year.$13.7$3.58$10.1$8.02$7.51$0.51
2011Summary only. Only limited summary data is available for this year.$13.3$3.72$9.61$7.95$7.35$0.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$11,809,568
Mission and Program Overview

Mission

To uphold the constitution and to continually improve the administration of justice throughout the state of south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,113,209$12,272,557▲ $6,159,348
Cash and Non-Interest-Bearing Accounts$9,712,990$10,228,952▲ $515,962
Savings and Temporary Cash Investments$3,196,842$3,506,976▲ $310,134
Investments Other Securities$394,539$427,812▲ $33,273
Prepaid Expenses and Deferred Charges$248,003$380,559▲ $132,556
Inventories for Sale or Use$169,447$126,096▼ $43,351
Accounts Receivable$157,508$67,725▼ $89,783
Total Assets$19,992,538$27,010,677▲ $7,018,139
Liabilities
Other Liabilities$0$6,075,000▲ $6,075,000
Accounts Payable and Accrued Expenses$576,284$732,697▲ $156,413
Deferred Revenue$468,052$525,412▲ $57,360
Total Liabilities$1,044,336$7,333,109▲ $6,288,773
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,057,954$15,210,732▲ $152,778
Net Assets With Donor Restrictions$3,890,248$4,466,836▲ $576,588
Total Net Assets Fund Balance$18,948,202$19,677,568▲ $729,366
Total Liabilities and Net Assets / Fund Balance$19,992,538$27,010,677▲ $7,018,139

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,678,604$5,877,484$14,556,088
Equipment$562,718$2,581,641$3,144,359
Land$3,031,235-$3,031,235
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emma T DeanExecutive DirectorFT$215,783$44,608$260,391
John T BurnettCLE DirectorFT$140,649$46,724$187,373
Jill RothsteinGeneral CounselFT$130,251$25,819$156,070
Kali TurnerGovernment Affairs DirectoFT$122,465$29,712$152,177
Courtney TroutmanDirectorFT$123,235$14,263$137,498
Cynthia a CokerPublic Services DirectorFT$118,241$13,574$131,815
Revenue and Support

Revenue Composition

Contributions and Grants
$1,975,462
Program Service Revenue
$8,623,689
Investment Income
$603,011
Other Revenue
$513,312
All Other Contributions
$1,708,596
Change in Net Assets
$696,094

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,715,474
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$127,366
Total Revenue per Audited Statements
$11,842,840
Total Revenue per Form 990
$11,715,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,270,536
Salaries, Compensation, and Employee Benefits$4,748,844
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,146,126$349,989-$3,496,115
Conferences and Meetings$1,692,089$256,418-$1,948,507
Occupancy$841,076$204,933-$1,046,009
Other Employee Benefits$538,793$59,938-$598,731
All Other Expenses$561,238--$561,238
Other Expenses$52,598$401,180-$453,778
Pension Plan Contributions$352,953$39,264-$392,217
Payroll Taxes$235,575$26,206-$261,781
Total Functional Expenses$9,535,231$1,484,149$0$11,019,380

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,113,474
Expenses per Audited Statements$11,019,380
Total Expenses per Form 990$11,019,380
Expenses Not Reported on Form 990$94,094
Expenses Not Reported on Financial Statements$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan - South State$6,075,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The south carolina bar's active members are all persons licensed to practice law in the state of south carolina who have paid their license fees.

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

The south carolina bar's active members elect the members of the governing body.

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

Constitutional changes made by the governing body are subject to approval by the members.

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

A draft copy of form 990 is reviewed by the executive director.

Form 990, Part VI, Section B, Line 15A

The finance committee reviews comparable industry data and meets with the governing board for deliberation.

Form 990, Part VI, Section C, Line 19

The organization's annual form 990 and form 990-t are available upon written request.

Filing and Contact Details

Filer

Filer Name
South Carolina Bar
EIN
57-0610103
Phone
8037996653
Address
950 TAYLOR STREET, COLUMBIA, SC 29201

Signing Officer

Name
Emma T Dean
Title
Executive Director
Phone
8037996653
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emma T Dean
Formed
1884
Legal Domicile
Sc
Voting Board Members
20
Independent Board Members
20
Employees
68
Volunteers
1,300

Preparer

Firm
Bauknight Pietras & Stormer Pa
Address
1501 MAIN ST SUITE 600, COLUMBIA, SC 29201
Preparer
Shellie S Johnson
Phone
8037718943
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

South carolina bar has a finance committee that oversees the audit process.

Financial Statement Notes

PART X, LINE 2:

The bar is exempt from federal and state income taxes under section 501(c)(6) of the internal revenue code and is exempt from excise taxes and other restrictions because it has been determined by the internal revenue service that the bar is not a private organization within the meaning of code section 509(a). The bar is subject to income taxes under code section 511 on any unrelated business income, which consists of rental income and advertising income. There was no net taxable income for the years ended june 30, 2024 or 2023. Management is not aware of any issues which would jeopardize the bar's tax-exempt status. Transactions for which tax deductibility or the timing of the deductibility is uncertain are reviewed based on their technical merits in determining the bar's taxable income. Penalties and interest, if any, assessed by taxing authorities are included in the operating expenses. Management has determined that the bar does not have any uncertain tax positions or associated unrecognized tax benefits that materially impact the financial statements or related disclosures. As a result, at june 30, 2024 and 2023, the bar did not have a liability for unrecognized tax benefits, interest, or penalties.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Reclass cost of goods sold for presentation purposes 94,094.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclass cost of goods sold for presentation purposes 94,094.

Raw XML AppendixShowing 400 of 666 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm15SHAHEENA R BENNETT
IRS990/Form990PartVIISectionAGrp/PersonNm16CHRISTOPHER R KOON
IRS990/Form990PartVIISectionAGrp/PersonNm17NEKKI SHUTT
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IRS990/Form990PartVIISectionAGrp/PersonNm20EMMA T DEAN
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IRS990/Form990PartVIISectionAGrp/PersonNm22JOHN T BURNETT
IRS990/Form990PartVIISectionAGrp/PersonNm23CYNTHIA A COKER
IRS990/Form990PartVIISectionAGrp/PersonNm24COURTNEY TROUTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm25JILL ROTHSTEIN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt17TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt18CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21GOVERNMENT AFFAIRS DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt22CLE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23PUBLIC SERVICES DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25GENERAL COUNSEL
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IRS990/FSAuditedInd01
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO UPHOLD THE CONSTITUTION AND TO CONTINUALLY IMPROVE THE ADMINISTRATION OF JUSTICE THROUGHOUT THE STATE OF SOUTH CAROLINA.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/ProgramServiceRevenueGrp/Desc4ALTERNATIVE DISPUTE RESOLUTION CE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3165310
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IRS990/ProgSrvcAccomActy2Grp/Desc0THIS PROGRAM DELIVERS CONTINUING LEGAL EDUCATION THAT IS DELIVERED WITH ONLINE SEMINARS (LIVE AND ON-DEMAND), LIVE AUDIO WEBCASTS, ON-DEMAND AUDIO WEBCASTS AND LIVE IN-PERSON SEMINARS. THIS PROGRAM ALSO PRODUCES NUMEROUS PUBLICATIONS FOR THE LEGAL COMMUNITY COVERING A WIDE RANGE OF PRACTICE AREAS. THE PROGRAM ALSO DELIVERS A LARGE ANNUAL CONVENTION FOR BAR MEMBERS THAT INCLUDES MANY CONTINUING LEGAL EDUCATION SEMINARS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03075467
IRS990/ProgSrvcAccomActy3Grp/Desc0THIS PROGRAM CONSISTS OF THE PRO BONO PROGRAM, LAWYER REFERAL SERVICE, VARIOUS LEGAL CLINICS AND PROGRAMS FOR THE PUBLIC, THE DISCIPLINE ASSESSMENT COLLECTED AS A PASS-THROUGH TO S.C. COURT ADMINISTRATION, ALTERNATIVE DISPUTE RESOLUTION, AND LAW RELATED EDUCATION.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01546477
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0535683
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011662578
IRS990/ReconcilationRevenueExpnssAmt0696094
IRS990/RelatedEntityInd01

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