Civic Intelligence

Palmetto State Teachers Association

990 • Fiscal year 2022 • EIN 57-0644021

May 01, 2021 to Apr 30, 2022 • Filed on Sep 12, 2022

Organization ProfilePALMETTOTEACHERS.ORG
220 State StreetWest Columbia, SC 29169

(803) 256-2065

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

11th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

64th percentile

10.0%

Higher net margin than 64% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

49th percentile

$136,458

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-0.9%

Faster revenue growth than 31% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$1,356,130

Up $165,414 (+14%) from 2021

Net Assets

Up

$1,356,130

Up $172,208 (+15%) from 2021

Liabilities

Down

$0

Down $6,794 (-100%) from 2021

Revenue And Expenses
Liabilities / Revenue11th percentileNet Margin64th percentile

Revenue

Down

$1,727,381

Down $15,014 (-0.9%) from 2021

Expenses

Up

$1,555,173

Up $174,493 (+13%) from 2021

Net Income

Down

$172,208

Down $189,507 (-52%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $255,130Liabilities 2011: $6,175Net Assets 2011: $248,9552011Assets 2012: $252,690Liabilities 2012: $4,731Net Assets 2012: $247,9592012Assets 2013: $299,865Liabilities 2013: $5,672Net Assets 2013: $294,1932013Assets 2014: $312,617Liabilities 2014: $12,573Net Assets 2014: $300,0442014Assets 2015: $302,235Liabilities 2015: $27,054Net Assets 2015: $275,1812015Assets 2016: $282,557Liabilities 2016: $29,711Net Assets 2016: $252,8462016Assets 2017: $432,411Liabilities 2017: $69,455Net Assets 2017: $362,9562017Assets 2018: $674,946Liabilities 2018: $39,642Net Assets 2018: $635,3042018Assets 2019: $829,659Liabilities 2019: $129,570Net Assets 2019: $700,0892019Assets 2020: $833,680Liabilities 2020: $11,473Net Assets 2020: $822,2072020Assets 2021: $1,190,716Liabilities 2021: $6,794Net Assets 2021: $1,183,9222021Assets 2022: $1,356,130Liabilities 2022: $0Net Assets 2022: $1,356,1302022Assets 2023: $1,424,162Liabilities 2023: $0Net Assets 2023: $1,424,1622023Assets 2024: $1,477,017Liabilities 2024: $0Net Assets 2024: $1,477,0172024Assets 2025: $1,533,652Liabilities 2025: $0Net Assets 2025: $1,533,6522025

Highlighted filing

2022

Assets$1,356,130
Liabilities$0
Net Assets$1,356,130
Open 2022 Filing

Operations Trend

Revenue Growth31st percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $719,177Expenses 2011: $657,593Net Income 2011: $61,5842011Revenue 2012: $802,281Expenses 2012: $817,392Net Income 2012: -$15,1112012Revenue 2013: $881,600Expenses 2013: $835,366Net Income 2013: $46,2342013Revenue 2014: $963,234Expenses 2014: $957,383Net Income 2014: $5,8512014Revenue 2015: $978,760Expenses 2015: $1,003,623Net Income 2015: -$24,8632015Revenue 2016: $1,048,187Expenses 2016: $1,070,522Net Income 2016: -$22,3352016Revenue 2017: $1,228,167Expenses 2017: $1,118,057Net Income 2017: $110,1102017Revenue 2018: $1,455,422Expenses 2018: $1,183,068Net Income 2018: $272,3542018Revenue 2019: $1,573,849Expenses 2019: $1,401,215Net Income 2019: $172,6342019Revenue 2020: $1,726,236Expenses 2020: $1,604,118Net Income 2020: $122,1182020Revenue 2021: $1,742,395Expenses 2021: $1,380,680Net Income 2021: $361,7152021Revenue 2022: $1,727,381Expenses 2022: $1,555,173Net Income 2022: $172,2082022Revenue 2023: $1,667,097Expenses 2023: $1,599,065Net Income 2023: $68,0322023Revenue 2024: $1,697,802Expenses 2024: $1,644,947Net Income 2024: $52,8552024Revenue 2025: $1,678,052Expenses 2025: $1,621,417Net Income 2025: $56,6352025

Highlighted filing

2022

Revenue$1,727,381
Expenses$1,555,173
Net Income$172,208
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Apr 30, 2022
Signed
Sep 12, 2022
Return Version
2021v4.0
Gross Receipts
$1,727,381
Mission and Program Overview

Mission

Member education and liability insurance

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,176,854$1,349,722▲ $172,868
Land, Buildings, and Equipment, Net$13,862$6,408▼ $7,454
Total Assets$1,190,716$1,356,130▲ $165,414
Liabilities
Accounts Payable and Accrued Expenses$6,794--
Total Liabilities$6,794$0▼ $6,794
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,183,922$1,356,130▲ $172,208
Total Net Assets Fund Balance$1,183,922$1,356,130▲ $172,208
Total Liabilities and Net Assets / Fund Balance$1,190,716$1,356,130▲ $165,414

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,408$107,679$114,087
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathy F ManessExecutive DiFT$136,458$136,458
Covington B WatsonEmployeeFT$112,306$112,306

Board Members and Trustees

NameTitle
Betsy PortunePresident
Jeff MaxeyPresident El
Terri StansfieldDistrict 1
Hope Halfacre LaysonDistrict 2
Darleen SuttonDistrict 3
Kristina StollgerDistrict 4
Mary Ann WeirDistrict 5
Ramona Mccoy CummingsDistrict 6
Nikkina McknightPast Preside
Sabrina WilliamsSecretary
Cely JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,632,488
Investment Income
$2,207
Other Revenue
$92,686
Change in Net Assets
$172,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,727,381
Total Revenue per Audited Statements
$1,727,381
Total Revenue per Form 990
$1,727,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,042,388
Other Expenses$512,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$541,220$135,305-$676,525
Insurance$160,307$4,054-$164,361
Current Officers, Directors, Trustees, and Key Employees$109,166$27,292-$136,458
Other Employee Benefits$74,443$18,611-$93,054
Pension Plan Contributions$63,809$15,952-$79,761
All Other Expenses$68,491$3,846-$72,337
Occupancy$29,374$29,373-$58,747
Payroll Taxes$45,272$11,318-$56,590
Travel$33,985--$33,985
Fees for Services Accounting-$33,561-$33,561
Other Expenses$18,540$20,894-$18,540
Fees for Services Lobbying-$11,250-$11,250
Depreciation Depletion-$7,454-$7,454
Office Expenses-$1,088-$1,088
Total Functional Expenses$1,214,008$341,165$0$1,555,173

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,555,173
Total Expenses per Audited Statements$1,555,173
Total Expenses per Form 990$1,555,173
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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, Page 6, Part VI, Line 11B

“The association reviews the audit before final approval. The same numbers that are in the audit are used in the preparation of the form 990. The form 990 is then reviewed by the executive director.”

Form 990, Page 6, Part VI, Line 12C

“The management of the association is heavily involved in the daily activities and employee information.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Palmetto State Teachers Association
EIN
57-0644021
Phone
8032562065
Address
220 STATE STREET, WEST COLUMBIA, SC 29169

Signing Officer

Name
Kathy F Maness
Title
Executive Director
Phone
8032562065
Signed
2022-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy F Maness
Formed
1976
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
9

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

“The association has received a determination letter from the internal revenue service stating that it is exempt from federal income taxes under section 501(c)(6) of the internal revenue code (the "irc"). The tax years ending april 30, 2022, 2021, 2020, and 2019 are still open to audit for both federal and state purposes. The association is not classified as a private foundation as well as eleemosynary corporation recognized in south carolina.”

Raw XML Appendix393 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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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01727381
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE "IRC"). THE TAX YEARS ENDING APRIL 30, 2022, 2021, 2020, AND 2019 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. THE ASSOCIATION IS NOT CLASSIFIED AS A PRIVATE FOUNDATION AS WELL AS ELEEMOSYNARY CORPORATION RECOGNIZED IN SOUTH CAROLINA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt01555173
IRS990ScheduleD/TotalRevenuePerForm990Amt01727381
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01727381
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION REVIEWS THE AUDIT BEFORE FINAL APPROVAL. THE SAME NUMBERS THAT ARE IN THE AUDIT ARE USED IN THE PREPARATION OF THE FORM 990. THE FORM 990 IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MANAGEMENT OF THE ASSOCIATION IS HEAVILY INVOLVED IN THE DAILY ACTIVITIES AND EMPLOYEE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01214008
IRS990/TotalFunctionalExpensesGrp/TotalAmt01555173
IRS990/TotalGrossUBIAmt01
IRS990/TotalLiabilitiesBOYAmt06794
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalProgramServiceExpensesAmt01214008
IRS990/TotalProgramServiceRevenueAmt01632488
IRS990/TotalReportableCompFromOrgAmt0248764
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IRS990/USAddress/CityNm0WEST COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029169
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0PALMETTOTEACHERS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY F MANESS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08032562065
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALMETTO STATE TEACHERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PALM
ReturnHeader/Filer/EIN0570644021
ReturnHeader/Filer/PhoneNum08032562065
ReturnHeader/Filer/USAddress/AddressLine1Txt0220 STATE STREET
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029169
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464116137
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE BRITTINGHAM GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 5949
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0291715949
ReturnHeader/PreparerPersonGrp/PhoneNum08037393090
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HARRY D DELOACH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-09-13T13:57:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATHY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MANESS
ReturnHeader/TaxPeriodBeginDt02021-05-01
ReturnHeader/TaxPeriodEndDt02022-04-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,356,130
Liabilities
$0
Net assets
$1,356,130
Revenue
$1,727,381
Expenses
$1,555,173
Net income
$172,208
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$1.68$1.62$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.00$1.48$1.70$1.64$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$1.67$1.60$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$1.73$1.56$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.01$1.18$1.74$1.38$0.36
2020Summary only. Only limited summary data is available for this year.$0.83$0.01$0.82$1.73$1.60$0.12
2019Summary only. Only limited summary data is available for this year.$0.83$0.13$0.70$1.57$1.40$0.17
2018Summary only. Only limited summary data is available for this year.$0.67$0.04$0.64$1.46$1.18$0.27
2017Summary only. Only limited summary data is available for this year.$0.43$0.07$0.36$1.23$1.12$0.11
2016Summary only. Only limited summary data is available for this year.$0.28$0.03$0.25$1.05$1.07$0.02
2015Summary only. Only limited summary data is available for this year.$0.30$0.03$0.28$0.98$1.00$0.02
2014Summary only. Only limited summary data is available for this year.$0.31$0.01$0.30$0.96$0.96$0.01
2013Summary only. Only limited summary data is available for this year.$0.30$0.01$0.29$0.88$0.84$0.05
2012Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.80$0.82$0.02
2011Summary only. Only limited summary data is available for this year.$0.26$0.01$0.25$0.72$0.66$0.06