Civic Intelligence

South Carolina Assoc of School Administr

EIN 57-0625034 • 501(c)6 • Columbia, SC

Profile

NONE

1 Fernandina CourtColumbia, SC 29212

www.scasa.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.12x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.23x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Net Margin

89th percentile

26%

Higher net margin than 89% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

33rd percentile

$212,922

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Asset Growth

72nd percentile

11%

Faster asset growth than 72% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

8.0%

Faster revenue growth than 58% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$7,972,404

Up $806,950 (+11%) from 2024

Liabilities

Down

$918,771

Down $363,908 (-28%) from 2024

Net Assets

Up

$7,053,633

Up $1,170,858 (+20%) from 2024

Operations
Liabilities / Revenue41st percentileNet Margin89th percentile

Revenue

Up

$4,057,523

Up $299,205 (+8.0%) from 2024

Expenses

Down

$3,004,150

Down $40,505 (-1.3%) from 2024

Net Income

Up

$1,053,373

Up $339,710 (+48%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,478,641Liabilities 2011: $316,636Net Assets 2011: $1,162,0052011Assets 2012: $1,443,687Liabilities 2012: $250,616Net Assets 2012: $1,193,0712012Assets 2013: $1,646,265Liabilities 2013: $288,415Net Assets 2013: $1,357,8502013Assets 2014: $1,809,803Liabilities 2014: $228,872Net Assets 2014: $1,580,9312014Assets 2015: $2,080,910Liabilities 2015: $255,369Net Assets 2015: $1,825,5412015Assets 2016: $2,529,772Liabilities 2016: $244,882Net Assets 2016: $2,284,8902016Assets 2017: $1,833,707Liabilities 2017: $229,499Net Assets 2017: $1,604,2082017Assets 2018: $2,442,871Liabilities 2018: $328,197Net Assets 2018: $2,114,6742018Assets 2019: $2,795,028Liabilities 2019: $414,667Net Assets 2019: $2,380,3612019Assets 2020: $3,178,889Liabilities 2020: $638,218Net Assets 2020: $2,540,6712020Assets 2021: $4,688,408Liabilities 2021: $1,215,972Net Assets 2021: $3,472,4362021Assets 2022: $4,950,015Liabilities 2022: $830,749Net Assets 2022: $4,119,2662022Assets 2023: $6,075,210Liabilities 2023: $1,055,790Net Assets 2023: $5,019,4202023Assets 2024: $7,165,454Liabilities 2024: $1,282,679Net Assets 2024: $5,882,7752024Assets 2025: $7,972,404Liabilities 2025: $918,771Net Assets 2025: $7,053,6332025

Highlighted filing

2025

Assets$7,972,404
Liabilities$918,771
Net Assets$7,053,633
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,178,1902011Expenses 2012: $1,216,1202012Expenses 2013: $1,350,4912013Revenue 2014: $1,678,530Expenses 2014: $1,548,125Net Income 2014: $130,4052014Revenue 2015: $1,723,283Expenses 2015: $1,456,873Net Income 2015: $266,4102015Revenue 2016: $2,098,296Expenses 2016: $1,599,694Net Income 2016: $498,6022016Revenue 2017: $2,509,429Expenses 2017: $3,278,075Net Income 2017: -$768,6462017Revenue 2018: $2,653,984Expenses 2018: $2,195,659Net Income 2018: $458,3252018Revenue 2019: $2,875,219Expenses 2019: $2,646,570Net Income 2019: $228,6492019Revenue 2020: $2,518,655Expenses 2020: $1,999,509Net Income 2020: $519,1462020Revenue 2021: $2,772,468Expenses 2021: $2,155,933Net Income 2021: $616,5352021Revenue 2022: $3,151,671Expenses 2022: $2,371,136Net Income 2022: $780,5352022Revenue 2023: $3,450,208Expenses 2023: $2,623,177Net Income 2023: $827,0312023Revenue 2024: $3,758,318Expenses 2024: $3,044,655Net Income 2024: $713,6632024Revenue 2025: $4,057,523Expenses 2025: $3,004,150Net Income 2025: $1,053,3732025

Highlighted filing

2025

Revenue$4,057,523
Expenses$3,004,150
Net Income$1,053,373
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$7,972,404
Liabilities
$918,771
Net assets
$7,053,633
Revenue
$4,057,523
Expenses
$3,004,150
Net income
$1,053,373
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.97$0.92$7.05$4.06$3.00$1.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.17$1.28$5.88$3.76$3.04$0.71
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.08$1.06$5.02$3.45$2.62$0.83
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.95$0.83$4.12$3.15$2.37$0.78
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.69$1.22$3.47$2.77$2.16$0.62
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.64$2.54$2.52$2.00$0.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.41$2.38$2.88$2.65$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.33$2.11$2.65$2.20$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.23$1.60$2.51$3.28$0.77
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.24$2.28$2.10$1.60$0.50
2015Detailed filing. Detailed filing data is available for this year.$2.08$0.26$1.83$1.72$1.46$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.81$0.23$1.58$1.68$1.55$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.29$1.36$1.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.25$1.19$1.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.32$1.16$1.18
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 25, 2020
Return Version
2019v5.0
Gross Receipts
$2,945,344
Mission and Program Overview

Mission

NONE

A united alliance of diverse school leaders and the leading force for public education in our state, is to advocate for a superior education for the citizens of south carolina by influencing education legislation and policy, stimulating and fostering support, building successful coalitions, ensuring a cadre of effective leaders, and providing programs and services for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,612,655$1,889,444▲ $276,789
Investments in Publicly Traded Securities$1,157,085$1,196,025▲ $38,940
Prepaid Expenses and Deferred Charges$2,815$52,237▲ $49,422
Accounts Receivable$9,783$33,305▲ $23,522
Land, Buildings, and Equipment, Net$12,690$7,878▼ $4,812
Total Assets$2,795,028$3,178,889▲ $383,861
Liabilities
Other Liabilities-$396,222-
Accounts Payable and Accrued Expenses$284,077$171,279▼ $112,798
Deferred Revenue$130,590$70,717▼ $59,873
Total Liabilities$414,667$638,218▲ $223,551
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,380,361$2,540,671▲ $160,310
Total Net Assets Fund Balance$2,380,361$2,540,671▲ $160,310
Total Liabilities and Net Assets / Fund Balance$2,795,028$3,178,889▲ $383,861

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,878$49,298$57,176
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth PhibbsExecutive DiFT$166,125$35,532$201,657
Elizabeth PhibbsExecutive Director-$166,125$35,532$201,657
Elizabeth MichaelDirectorFT$106,852$23,669$130,521

Board Members and Trustees

NameTitle
Dr Jesse WashingtonPresident
Dr Harrison GoodwinPresident El
Dr Abbey DugginsBoard Member
Dr Carl CarpenterBoard Member
Dr Fay SprouseBoard Member
Dr Jon PedersonBoard Member
Dr Luke ClampBoard Member
Dr Meghan KettermanBoard Member
Dr Michael HarrisBoard Member
Mr Bobby CunninghamBoard Member
Mr Chris EllisorBoard Member
Mr Doug JenkinsBoard Member
Mr Glenn StiegmanBoard Member
Mr Jason LesleyBoard Member
Mr Jeff WilliamsBoard Member
Mr Robby RoachBoard Member
Mr William F HalliganBoard Member
Mrs Angie RyeBoard Member
Mrs Anna MillerBoard Member
Mrs Jeannie PressleyBoard Member
Mrs Karen RadcliffeBoard Member
Mrs Kathryn MahoneyBoard Member
Mrs Margaret PeachBoard Member
Mrs Missy CampbellBoard Member
Mrs Rhonda RhodesBoard Member
Ms Hollie HarrellBoard Member
Mrs Penny AtkinsonPast Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$907,826
Program Service Revenue
$1,547,592
Investment Income
$45,278
Other Revenue
$17,959
Change in Net Assets
$519,146

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,518,655
Revenue Not Reported on Form 990
$18,640
Total Revenue per Audited Statements
$2,537,295
Total Revenue per Form 990
$2,518,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,080,485
Salaries, Compensation, and Employee Benefits$919,024
Total Fundraising Expense$29,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$372,617$133,074$13,925$519,616
Conferences and Meetings$412,484--$412,484
Other Employee Benefits$167,288$59,744$6,251$233,283
Current Officers, Directors, Trustees, and Key Employees$119,127$42,544$4,454$166,125
Fees for Services Other$155,467--$155,467
All Other Expenses$88,816$5,573$583$94,972
Occupancy$46,354$16,555$1,732$64,641
Other Expenses$39,934--$39,934
Information Technology$24,641$8,800$921$34,362
Office Expenses$18,362$6,558$686$25,606
Fees for Services Accounting-$9,350-$9,350
Travel$6,570$2,346$246$9,162
Insurance$4,175$1,491$156$5,822
Depreciation Depletion$3,451$1,232$129$4,812
Fees for Services Legal$631$1,654-$2,285
Total Functional Expenses$1,681,505$288,921$29,083$1,999,509

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,999,509
Total Expenses per Audited Statements$1,999,509
Total Expenses per Form 990$1,999,509
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$71,626
Political Expenditures$71,626
Total Nondeductible Lobbying and Political Cost$29,478
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Opeb Liabilities$390,184
Accrued Payroll$6,038
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
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 executive director and the cfo review and sign the form 990.”

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

“The compensation of the executive director is determined by the scasa board and reviewed annually.”

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

“The compensation of the key employees is determined by the executive director.”

Form 990, Page 6, Part VI, Line 19

“The governing documents and financial statements are available to members upon request.”

Filing and Contact Details

Filer

Filer Name
South Carolina Association of
EIN
57-0625034
Phone
8037988380
Address
1 FERNANDINA COURT, COLUMBIA, SC 29212

Signing Officer

Name
Elizabeth Phibbs
Title
Executive Director
Phone
8037988380
Signed
2020-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Phibbs
Formed
1975
Legal Domicile
Sc
Voting Board Members
28
Independent Board Members
28
Employees
12

Preparer

Firm
The Brittingham Group Llp
Address
PO BOX 5949, WEST COLUMBIA, SC 29171-5949
Preparer
Harry D Deloach
Phone
8037393090
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“A united alliance of diverse school leaders and the leading force for public education in our state, is to advocate for a superior education for the citizens of south carolina by influencing education legislation and policy, stimulating and fostering support, building successful coalitions, ensuring a cadre of effective leaders, and providing programs and services for members.”

Form 990, Part XI, Line 9

“Prior period adjustment to audited financial statements. Result of opeb liability acturial study.”

Financial Statement Notes

Schedule D, Page 3, Part X

“South carolina association of school administrators is exempt from federal and state income taxes under 501(c)(6) of the internal revenue code. However, certain unrelated business income is subject to federal and state income taxes. Management evaluated the association's tax position and concluded that the association had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provision of this guidanace. The corporation is subject to routinge audits by taxing jurisdictions; however, there are currently no audits for any tax perios in progress. Management believes it is no longer subject to income tax examinations for tax years prior to 2017.”

Raw XML AppendixShowing 400 of 633 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.

Path#Value
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