Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
EIN 57-0682607 • 501(c)3 • Columbia, SC
Profile
Promoting Celtic Culture
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Assets
Up$4,831
Up $1,680 (+53%) from 2023
Liabilities
Up$700
Up $700 from 2023
Net Assets
$4,131
No earlier filing loaded for comparison.
Revenue
Up$1,765
Up $306 (+21%) from 2023
Expenses
Down$2,418
Down $190 (-7.3%) from 2023
Net Income
Up-$653
Up $496 (+43%) from 2023
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Promoting Celtic Culture
| Description | Grants | Expenses |
|---|---|---|
| The Society maintains an inventory of clan banners which are used for social functions to promote cultural heritage | - | $1,324 |
| Scholarships are given for piping and dancing to individuals in need | - | $500 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Drew Macaulay | President | - | $0 | - | - |
| Ned Wallace | Vice President | - | $0 | - | - |
| Marti Koblish | Secretary | - | $0 | - | - |
| Ronald Lockhart | Treasurer | - | $0 | - | - |
| George Junor | Member At Large | - | $0 | - | - |
| Christine Burnette | Member At Large | - | $0 | - | - |
| Tony Hurson | Member At Large | - | $0 | - | - |
“Activity Scholarships Grantee One Dancer $250 and One Piper $250 Relationship None Amount 500”
“Description AmountCredit Card merchant fees 9Materials 274Supplies 119”
“Category Beginning of Year End of YearDeferred Revenue-2026 Supper 0 700”
“The Society amended its bylaws to reflect changes in participation and attendance which affected Society activities and membership with changes enumerated below: . A) Article IV - Membership Family membership deleted. Each individual member must pay dues. No Honorary or Life memberships allowed. Deleted. B) Article V - Board of Directors Quorum shall be 50% of Directors. C) Article VI - Elected Officers Officers will be President, VP, Treasurer, Secretary and 3 Members at Large. Elections for officers are once per year by electronic or written ballots. Highest number of votes received by candidates determines winner. New officers assume office on January 1st. E) Article VIII - Standing Committees Programs, Membership, Newsletter/Publicity are standing committees. F) Article X - Meetings Meetings may include an annual Burns Dinner on or around 01/25, a Beltane spring meeting, a Ceilidh summer meeting and a Samhain fall meeting. No meetings are mandatory. Actions by the Society shall be upon a vote of a majority of the members present at a duly called meeting of the Society.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Ronald Lockhart |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8033589424 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3108 Columbia Ave |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Columbia |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 292011308 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4784 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 4831 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | true |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1110 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -653 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4784 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 4831 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 500 |
| IRS990EZ/GrossReceiptsAmt | 0 | 1765 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 655 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 4784 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 4131 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 4784 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 4131 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1324 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Drew Macaulay |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Ned Wallace |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Marti Koblish |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Ronald Lockhart |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | George Junor |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Christine Burnette |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Tony Hurson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Member at Large |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Member at Large |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Member at Large |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 402 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Promoting Celtic Culture |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 192 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Scholarships are given for piping and dancing to individuals in need |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | The Society maintains an inventory of clan banners which are used for social functions to promote cultural heritage |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 500 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 1324 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 700 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 2418 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 1824 |
| IRS990EZ/TotalRevenueAmt | 0 | 1765 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.rbsmsc.org |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1765 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2692 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1950 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1459 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 585 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 8451 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 8451 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1765 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2692 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1950 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1459 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 585 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 8451 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1765 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2692 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1950 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1459 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 585 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 8451 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Activity Scholarships Grantee One Dancer $250 and One Piper $250 Relationship None Amount 500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountCredit Card merchant fees 9Materials 274Supplies 119 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearDeferred Revenue-2026 Supper 0 700 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Society amended its bylaws to reflect changes in participation and attendance which affected Society activities and membership with changes enumerated below: . A) Article IV - Membership Family membership deleted. Each individual member must pay dues. No Honorary or Life memberships allowed. Deleted. B) Article V - Board of Directors Quorum shall be 50% of Directors. C) Article VI - Elected Officers Officers will be President, VP, Treasurer, Secretary and 3 Members at Large. Elections for officers are once per year by electronic or written ballots. Highest number of votes received by candidates determines winner. New officers assume office on January 1st. E) Article VIII - Standing Committees Programs, Membership, Newsletter/Publicity are standing committees. F) Article X - Meetings Meetings may include an annual Burns Dinner on or around 01/25, a Beltane spring meeting, a Ceilidh summer meeting and a Samhain fall meeting. No meetings are mandatory. Actions by the Society shall be upon a vote of a majority of the members present at a duly called meeting of the Society. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of total liabilities Part II line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Changes to governing documents Part V line 34 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DREW MACAULAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8034631666 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Robert Burns Society of the Midlands |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROBE |
| ReturnHeader/Filer/EIN | 0 | 570682607 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Drew Macaulay |
| ReturnHeader/Filer/PhoneNum | 0 | 8034631666 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O Box 1953 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Columbia |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29201 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 570881041 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Ronald S Lockhart CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O Box 2484 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lexington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29071 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8033589424 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RONALD LOCKHART |
| ReturnHeader/ReturnTs | 0 | 2026-02-10T09:57:15-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-03-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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