Civic Intelligence

Aiken Association of Realtors

EIN 57-0641577 • 501(c)6 • Aiken, SC

Profile

To provide an outstanding quality of service to our members, promote cooperation and education while maintaining the highest level of ethical standards.

1069 Silver Bluff RoadAiken, SC 29803

www.aikenmls.com

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

7.7%

Higher net margin than 61% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

4.1%

Faster asset growth than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-7.9%

Faster revenue growth than 17% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,449,624

Up $57,687 (+4.1%) from 2023

Liabilities

Up

$11,590

Up $2,029 (+21%) from 2023

Net Assets

Up

$1,438,034

Up $55,658 (+4.0%) from 2023

Revenue

Down

$719,800

Down $61,497 (-7.9%) from 2023

Expenses

Up

$664,142

Up $116,697 (+21%) from 2023

Net Income

Down

$55,658

Down $178,194 (-76%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $442,179Liabilities 2011: $3,055Net Assets 2011: $439,1242011Assets 2012: $458,169Liabilities 2012: $2,650Net Assets 2012: $455,5192012Assets 2013: $427,076Liabilities 2013: $2,852Net Assets 2013: $424,2242013Assets 2014: $546,061Liabilities 2014: $2,667Net Assets 2014: $543,3942014Assets 2015: $620,477Liabilities 2015: $2,445Net Assets 2015: $618,0322015Assets 2016: $708,527Liabilities 2016: $74,313Net Assets 2016: $634,2142016Assets 2017: $699,513Liabilities 2017: $70,448Net Assets 2017: $629,0652017Assets 2018: $693,222Liabilities 2018: $61,570Net Assets 2018: $631,6522018Assets 2019: $768,993Liabilities 2019: $3,501Net Assets 2019: $765,4922019Assets 2020: $922,760Liabilities 2020: $15,823Net Assets 2020: $906,9372020Assets 2021: $1,045,819Liabilities 2021: $8,097Net Assets 2021: $1,037,7222021Assets 2022: $1,172,058Liabilities 2022: $8,728Net Assets 2022: $1,163,3302022Assets 2023: $1,391,937Liabilities 2023: $9,561Net Assets 2023: $1,382,3762023Assets 2024: $1,449,624Liabilities 2024: $11,590Net Assets 2024: $1,438,0342024

Highlighted filing

2024

Assets$1,449,624
Liabilities$11,590
Net Assets$1,438,034

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $438,9762011Expenses 2012: $430,2342012Revenue 2013: $400,074Expenses 2013: $431,369Net Income 2013: -$31,2952013Revenue 2014: $455,725Expenses 2014: $427,748Net Income 2014: $27,9772014Revenue 2015: $547,227Expenses 2015: $472,589Net Income 2015: $74,6382015Revenue 2016: $546,360Expenses 2016: $530,318Net Income 2016: $16,0422016Revenue 2017: $566,333Expenses 2017: $543,415Net Income 2017: $22,9182017Revenue 2018: $616,649Expenses 2018: $614,062Net Income 2018: $2,5872018Revenue 2019: $550,808Expenses 2019: $416,968Net Income 2019: $133,8402019Revenue 2020: $660,998Expenses 2020: $519,553Net Income 2020: $141,4452020Revenue 2021: $657,691Expenses 2021: $526,906Net Income 2021: $130,7852021Revenue 2022: $733,641Expenses 2022: $608,026Net Income 2022: $125,6152022Revenue 2023: $781,297Expenses 2023: $547,445Net Income 2023: $233,8522023Revenue 2024: $719,800Expenses 2024: $664,142Net Income 2024: $55,6582024

Highlighted filing

2024

Revenue$719,800
Expenses$664,142
Net Income$55,658

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.45$0.01$1.44$0.72$0.66$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$0.78$0.55$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.01$1.16$0.73$0.61$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.04$0.66$0.53$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.02$0.91$0.66$0.52$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.55$0.42$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.06$0.63$0.62$0.61$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.07$0.63$0.57$0.54$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.07$0.63$0.55$0.53$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.55$0.47$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.54$0.46$0.43$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.42$0.40$0.43$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 9, 2025
Return Version
2024v5.2
Gross Receipts
$719,800
Mission and Program Overview

Mission

To provide an outstanding quality of service to our members, promote cooperation and education while maintaining the highest level of ethical standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$695,932$1,033,213▲ $337,281
Land, Buildings, and Equipment, Net$331,816$326,027▼ $5,789
Cash and Non-Interest-Bearing Accounts$364,189$90,384▼ $273,805
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,391,937$1,449,624▲ $57,687
Other Assets Total-$0-
Liabilities
Other Liabilities$9,561$11,590▲ $2,029
Total Liabilities$9,561$11,590▲ $2,029
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,382,376$1,438,034▲ $55,658
Total Net Assets Fund Balance$1,382,376$1,438,034▲ $55,658
Total Liabilities and Net Assets / Fund Balance$1,391,937$1,449,624▲ $57,687

Asset Categories

AssetBook ValueDepreciationBasis
Land$234,621-$234,621
Buildings$3,370$115,330$118,700
Leasehold Improvements$87,050$29,385$116,435
Equipment$986$9,311$10,297
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jacob KlarmanPast President
Tad BarberPresident
KT RuthvenPresident Elect
Tami EichelbergerVice President
Josh ClineDirector
Karen DalyDirector
Rachel CloughDirector
Melissa MajorMLS Director
Eleanor WilliamsSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$123,277
Program Service Revenue
$577,002
Investment Income
$19,521
Other Revenue
$0
Change in Net Assets
$55,658

Audited Revenue Reconciliation

Revenue per Audited Statements
$719,800
Total Revenue per Audited Statements
$719,800
Total Revenue per Form 990
$719,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$485,612
Salaries, Compensation, and Employee Benefits$178,530
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,020$48,865-$162,885
Conferences and Meetings$54,352--$54,352
All Other Expenses$13,826$7,521-$21,347
Office Expenses-$19,887-$19,887
Other Expenses$14,884$22,556-$14,884
Insurance-$13,255-$13,255
Payroll Taxes$8,785$3,765-$12,550
Fees for Services Other-$10,749-$10,749
Fees for Services Legal-$7,580-$7,580
Advertising-$6,475-$6,475
Depreciation Depletion-$5,789-$5,789
Pension Plan Contributions$2,167$928-$3,095
Total Functional Expenses$516,772$147,370$0$664,142

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$664,142
Total Expenses per Audited Statements$664,142
Total Expenses per Form 990$664,142
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
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$8,250
Payroll Liabilities$3,340
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Karen Daly, Josh Cline, and KT Ruthven work for the same parent company (Meybohm)

Form 990, Part VI, Section A, Line 6

The organization has members that pay dues to the board of realtors that are then sent to national and state agencies.

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

Organization's process to review form 990 once the 990 is received from the accountants, it is reveiwed page by page by the board of directors. If the return is considered to be accurate and complete, it is accepted by the board of directors.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflicts policy compliance with the conflict of interest policy is enforced at every board meeting by requiring members to state a conflict of interest with anything to be discussed on the agenda.

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

COMPENSATION PROCESS FOR TOP OFFICIAL OF THE ASSOCIATION EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY DURING THE BUDGET PROCESS. The Board of Directors conducts an annual performance review of the Association Executive and determines pay increases. The Association Executive conducts an annual performance review of the support staff and submits pay increase request to the Board of Directors.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Aiken Association of Realtors
EIN
57-0641577
Phone
8036481891
Address
1069 SILVER BLUFF ROAD, AIKEN, SC 29803

Signing Officer

Name
Tad Barber
Title
President
Signed
2025-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tad Barber
Formed
1977
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
46

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Will Stevens CPA
Phone
8037990555
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 1C - REPORTABLE PAYMENTS

The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.

Financial Statement Notes

Part X : FIN48 Footnote

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code and therefore has made no provision for federal or state income taxes in the accompanying financial statements.management has evaluated the association's tax positions at december 31, 2024 and concluded that the association had taken no uncertain tax positions that require adjustment to the financial statements to comply with the povisions of this guidance.

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IRS990/MissionDesc0TO PROVIDE AN OUTSTANDING QUALITY OF SERVICE TO OUR MEMBERS, PROMOTE COOPERATION AND EDUCATION WHILE MAINTAINING THE HIGHEST LEVEL OF ETHICAL STANDARDS.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019887
IRS990/OfficeExpensesGrp/TotalAmt019887
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0MEMBER SERVICES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMENT
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IRS990/OtherExpensesGrp/ProgramServicesAmt0293738
IRS990/OtherExpensesGrp/ProgramServicesAmt115000
IRS990/OtherExpensesGrp/ProgramServicesAmt214884
IRS990/OtherExpensesGrp/TotalAmt0293738
IRS990/OtherExpensesGrp/TotalAmt122556
IRS990/OtherExpensesGrp/TotalAmt215000
IRS990/OtherExpensesGrp/TotalAmt314884
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03765
IRS990/PayrollTaxesGrp/ProgramServicesAmt08785
IRS990/PayrollTaxesGrp/TotalAmt012550
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0928
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02167
IRS990/PensionPlanContributionsGrp/TotalAmt03095
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IRS990/ProgramServiceRevenueGrp/Desc1MLS SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2SEMINAR INCOME
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IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03370
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0115330
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0118700
IRS990ScheduleD/EquipmentGrp/BookValueAmt0986
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09311
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010297
IRS990ScheduleD/ExpensesSubtotalAmt0664142
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0234621
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0234621
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt087050
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029385
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0116435
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Cards Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0719800
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS.MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS AT DECEMBER 31, 2024 AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE POVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalExpensesPerForm990Amt0664142
IRS990ScheduleD/TotalLiabilityAmt011590
IRS990ScheduleD/TotalRevenuePerForm990Amt0719800
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0719800
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0664142
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Karen Daly, Josh Cline, and KT Ruthven work for the same parent company (Meybohm)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS THAT PAY DUES TO THE BOARD OF REALTORS THAT ARE THEN SENT TO NATIONAL AND STATE AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990 ONCE THE 990 IS RECEIVED FROM THE ACCOUNTANTS, IT IS REVEIWED PAGE BY PAGE BY THE BOARD OF DIRECTORS. IF THE RETURN IS CONSIDERED TO BE ACCURATE AND COMPLETE, IT IS ACCEPTED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENFORCEMENT OF CONFLICTS POLICY COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS ENFORCED AT EVERY BOARD MEETING BY REQUIRING MEMBERS TO STATE A CONFLICT OF INTEREST WITH ANYTHING TO BE DISCUSSED ON THE AGENDA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION PROCESS FOR TOP OFFICIAL OF THE ASSOCIATION EXECUTIVE COMPENSATION IS REVIEWED ANNUALLY DURING THE BUDGET PROCESS. The Board of Directors conducts an annual performance review of the Association Executive and determines pay increases. The Association Executive conducts an annual performance review of the support staff and submits pay increase request to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS DISCLOSURE EXPLANATION DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAD NO REPORTABLE PAYMENTS TO A VENDOR REQUIRING COMPLIANCE WITH BACKUP WITHHOLDING RULES, NOR DID THEY PROVIDE ANY REPORTABLE GAMING, GAMBLING, OR WINNINGS TO A PRIZE WINNER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART V, LINE 1c - REPORTABLE PAYMENTS
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01449624
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0719800
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01069 SILVER BLUFF ROAD
IRS990/USAddress/CityNm0AIKEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029803
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IRS990/WebsiteAddressTxt0WWW.AIKENMLS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0TAD BARBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AIKEN ASSOCIATION OF REALTORS
ReturnHeader/Filer/BusinessNameControlTxt0AIKE
ReturnHeader/Filer/EIN0570641577
ReturnHeader/Filer/PhoneNum08036481891
ReturnHeader/Filer/USAddress/AddressLine1Txt01069 SILVER BLUFF ROAD
ReturnHeader/Filer/USAddress/CityNm0AIKEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC

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