Civic Intelligence

Kershaw County Council of Aging

EIN 57-0624297 • 501(c)3 • Camden, SC

Profile

Providing services for the elderly in kershaw county.

906 Lyttleton StreetCamden, SC 29020
Siviq Scores

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

Liabilities / Assets

74th percentile

0.19x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.08x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

53rd percentile

5.9%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$343,012

Up $51,606 (+18%) from 2023

Liabilities

Up

$63,482

Up $1,315 (+2.1%) from 2023

Net Assets

Up

$279,530

Up $50,291 (+22%) from 2023

Revenue

Up

$825,185

Up $145,080 (+21%) from 2023

Expenses

Up

$776,133

Up $94,424 (+14%) from 2023

Net Income

Up

$49,052

Up $50,656 (+3158%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $170,264Liabilities 2011: $15,902Net Assets 2011: $154,3622011Assets 2012: $170,045Liabilities 2012: $13,258Net Assets 2012: $156,7872012Assets 2013: $181,501Liabilities 2013: $10,863Net Assets 2013: $170,6382013Assets 2014: $183,040Liabilities 2014: $15,236Net Assets 2014: $167,8042014Assets 2015: $189,470Liabilities 2015: $19,804Net Assets 2015: $169,6662015Assets 2016: $193,379Liabilities 2016: $21,085Net Assets 2016: $172,2942016Assets 2017: $293,135Liabilities 2017: $77,761Net Assets 2017: $215,3742017Assets 2018: $225,489Liabilities 2018: $19,830Net Assets 2018: $205,6592018Assets 2019: $252,410Liabilities 2019: $19,944Net Assets 2019: $232,4662019Assets 2020: $347,214Liabilities 2020: $104,951Net Assets 2020: $242,2632020Assets 2021: $340,425Liabilities 2021: $62,450Net Assets 2021: $277,9752021Assets 2022: $265,056Liabilities 2022: $42,546Net Assets 2022: $222,5102022Assets 2023: $291,406Liabilities 2023: $62,167Net Assets 2023: $229,2392023Assets 2024: $343,012Liabilities 2024: $63,482Net Assets 2024: $279,5302024

Highlighted filing

2024

Assets$343,012
Liabilities$63,482
Net Assets$279,530

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $392,7062011Expenses 2012: $349,3072012Expenses 2013: $283,5932013Revenue 2014: $315,787Expenses 2014: $318,621Net Income 2014: -$2,8342014Revenue 2015: $388,738Expenses 2015: $386,876Net Income 2015: $1,8622015Revenue 2016: $439,623Expenses 2016: $436,995Net Income 2016: $2,6282016Revenue 2017: $501,784Expenses 2017: $458,704Net Income 2017: $43,0802017Revenue 2018: $444,234Expenses 2018: $453,949Net Income 2018: -$9,7152018Revenue 2019: $531,436Expenses 2019: $504,629Net Income 2019: $26,8072019Revenue 2020: $552,685Expenses 2020: $542,887Net Income 2020: $9,7982020Revenue 2021: $680,178Expenses 2021: $652,802Net Income 2021: $27,3762021Revenue 2022: $641,047Expenses 2022: $704,846Net Income 2022: -$63,7992022Revenue 2023: $680,105Expenses 2023: $681,709Net Income 2023: -$1,6042023Revenue 2024: $825,185Expenses 2024: $776,133Net Income 2024: $49,0522024

Highlighted filing

2024

Revenue$825,185
Expenses$776,133
Net Income$49,052

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$0.63$2.80$8.25$7.76$0.49
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.62$2.29$6.80$6.82$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.65$0.43$2.23$6.41$7.05$0.64
2021Detailed filing. Detailed filing data is available for this year.$3.40$0.62$2.78$6.80$6.53$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$1.05$2.42$5.53$5.43$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.20$2.32$5.31$5.05$0.27
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.20$2.06$4.44$4.54$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.78$2.15$5.02$4.59$0.43
2016Detailed filing. Detailed filing data is available for this year.$1.93$0.21$1.72$4.40$4.37$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.20$1.70$3.89$3.87$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.15$1.68$3.16$3.19$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.11$1.71$2.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.13$1.57$3.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.16$1.54$3.93
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.0
Gross Receipts
$641,047
Mission and Program Overview

Mission

Providing services for the elderly in kershaw county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$170,628$157,268▼ $13,360
Land, Buildings, and Equipment, Net$86,386$55,222▼ $31,164
Accounts Receivable$80,986$48,782▼ $32,204
Prepaid Expenses and Deferred Charges$2,425$3,784▲ $1,359
Total Assets$340,425$265,056▼ $75,369
Liabilities
Accounts Payable and Accrued Expenses$55,800$32,787▼ $23,013
Other Liabilities$6,650$9,759▲ $3,109
Total Liabilities$62,450$42,546▼ $19,904
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$277,975$222,510▼ $55,465
Total Net Assets Fund Balance$277,975$222,510▼ $55,465
Total Liabilities and Net Assets / Fund Balance$340,425$265,056▼ $75,369

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$23,597$264,267$287,864
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jackie SuttonPresident
Aurelio GivensBoard Member
Charles MurphyBoard Member
Claude EichelbergerBoard Member
Cynthia NelsonBoard Member
Jerome CookeBoard Member
Jim FitzgeraldBoard Member
Shane DuncanBoard Member
Shontenna JettBoard Member
Teresia HayesBoard Member
William Nettles JrBoard Member
Bruce LittleExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$626,273
Program Service Revenue
$0
Investment Income
$61
Other Revenue
$14,713
Change in Net Assets
$-63,799

Audited Revenue Reconciliation

Revenue per Audited Statements
$641,047
Revenue Not Reported on Form 990
$8,333
Total Revenue per Audited Statements
$649,380
Total Revenue per Form 990
$641,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$518,494
Salaries, Compensation, and Employee Benefits$186,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,393--$155,393
Depreciation Depletion$38,787$711-$39,498
Fees for Services Other$39,401--$39,401
Other Employee Benefits$30,959--$30,959
Occupancy$1,800$11,798-$13,598
All Other Expenses$6,679$4,487-$11,166
Office Expenses$5,054$3,320-$8,374
Fees for Services Accounting$5,063$1,260-$6,323
Insurance$5,216$920-$6,136
Other Expenses$5,341$1,384-$5,341
Travel$592--$592
Interest-$290-$290
Total Functional Expenses$680,676$24,170$0$704,846

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$704,846
Expenses per Audited Statements$704,845
Total Expenses per Audited Statements$704,845
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
Payroll Liabilities$5,237
Note Payable$4,522
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

The form 990 is reviewed by staff prior to being filed.

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

The board of directors decide compensation for the executive director.

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

The executive director decides complensation amounts for employees, and the board approves.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kershaw County Council on Aging
EIN
57-0624297
Phone
8034328173
Address
906 LYTTLETON STREET, CAMDEN, SC 29020

Signing Officer

Name
Bruce Little
Title
Executive Director
Phone
8034328173
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Little
Formed
1977
Voting Board Members
11
Independent Board Members
11
Employees
11

Preparer

Firm
Cantey Tiller Pierce & Green Llp
Address
PO BOX 862, CAMDEN, SC 29021
Preparer
Henry D Green Iii
Phone
8034321436
Supplemental Narrative

Additional Explanations

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

These are the expenses allocated to managment.

Form 990, Part XI, Line 9

Book / tax depreciation difference 1

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 1

Raw XML AppendixShowing 400 of 402 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY STAFF PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DECIDE COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR DECIDES COMPLENSATION AMOUNTS FOR EMPLOYEES, AND THE BOARD APPROVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/USAddress/CityNm0CAMDEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029021
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE LITTLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08034328173
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KERSHAW COUNTY COUNCIL ON AGING
ReturnHeader/Filer/BusinessNameControlTxt0KERS
ReturnHeader/Filer/EIN0570624297
ReturnHeader/Filer/PhoneNum08034328173
ReturnHeader/Filer/USAddress/AddressLine1Txt0906 LYTTLETON STREET
ReturnHeader/Filer/USAddress/CityNm0CAMDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029020
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570568919
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CANTEY TILLER PIERCE & GREEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 862
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMDEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029021
ReturnHeader/PreparerPersonGrp/PhoneNum08034321436
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HENRY D GREEN III
ReturnHeader/ReturnTs02023-05-15T17:50:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRUCE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LITTLE
ReturnHeader/TaxPeriodBeginDt02021-07-01

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