Civic Intelligence

Barnwell County Commission on Alchohol and Drug Abuse

990 • Fiscal year 2025 • EIN 57-0742866

Jul 01, 2024 to Jun 30, 2025 • Filed on Jan 26, 2026

179 Fuldner RoadBarnwell, SC 29812

(803) 541-1245

Siviq Scores

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

Liabilities / Assets

89th percentile

0.68x

Higher debt load relative to assets than 89% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.97x

Higher debt load relative to revenue than 88% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

21st percentile

-8.3%

Higher net margin than 21% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

59th percentile

$80,530

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

41st percentile

1.2%

Faster asset growth than 41% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-1.8%

Faster revenue growth than 32% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,851,054

Up $33,782 (+1.2%) from 2024

Net Assets

Down

$900,923

Down $178,686 (-17%) from 2024

Liabilities

Up

$1,950,131

Up $212,468 (+12%) from 2024

Revenue

Down

$2,011,075

Down $36,526 (-1.8%) from 2024

Expenses

Up

$2,177,796

Up $211,102 (+11%) from 2024

Net Income

Down

-$166,721

Down $247,628 (-306%) from 2024

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $666,655Liabilities 2011: $43,507Net Assets 2011: $623,1482011Assets 2012: $611,414Liabilities 2012: $45,115Net Assets 2012: $566,2992012Assets 2013: $534,297Liabilities 2013: $66,729Net Assets 2013: $467,5682013Assets 2014: $501,452Liabilities 2014: $65,831Net Assets 2014: $435,6212014Assets 2015: $585,301Liabilities 2015: $118,281Net Assets 2015: $467,0202015Assets 2016: $639,757Liabilities 2016: $119,993Net Assets 2016: $519,7642016Assets 2017: $564,537Liabilities 2017: $66,629Net Assets 2017: $497,9082017Assets 2018: $524,511Liabilities 2018: $58,692Net Assets 2018: $465,8192018Assets 2019: $1,100,765Liabilities 2019: $604,430Net Assets 2019: $496,3352019Assets 2020: $1,910,875Liabilities 2020: $801,901Net Assets 2020: $1,108,9742020Assets 2021: $2,290,038Liabilities 2021: $1,348,421Net Assets 2021: $941,6172021Assets 2022: $2,384,378Liabilities 2022: $1,295,282Net Assets 2022: $1,089,0962022Assets 2023: $2,603,397Liabilities 2023: $1,604,516Net Assets 2023: $998,8812023Assets 2024: $2,817,272Liabilities 2024: $1,737,663Net Assets 2024: $1,079,6092024Assets 2025: $2,851,054Liabilities 2025: $1,950,131Net Assets 2025: $900,9232025

Highlighted filing

2025

Assets$2,851,054
Liabilities$1,950,131
Net Assets$900,923

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $652,564Expenses 2011: $718,782Net Income 2011: -$66,2182011Revenue 2012: $597,354Expenses 2012: $654,203Net Income 2012: -$56,8492012Expenses 2013: $648,3042013Revenue 2014: $724,338Expenses 2014: $768,468Net Income 2014: -$44,1302014Revenue 2015: $934,942Expenses 2015: $879,461Net Income 2015: $55,4812015Revenue 2016: $1,176,694Expenses 2016: $1,115,835Net Income 2016: $60,8592016Revenue 2017: $868,190Expenses 2017: $890,046Net Income 2017: -$21,8562017Revenue 2018: $770,848Expenses 2018: $802,937Net Income 2018: -$32,0892018Revenue 2019: $775,312Expenses 2019: $744,796Net Income 2019: $30,5162019Revenue 2020: $1,531,385Expenses 2020: $918,746Net Income 2020: $612,6392020Revenue 2021: $1,654,538Expenses 2021: $1,107,148Net Income 2021: $547,3902021Revenue 2022: $1,452,698Expenses 2022: $1,362,298Net Income 2022: $90,4002022Revenue 2023: $1,572,608Expenses 2023: $1,662,823Net Income 2023: -$90,2152023Revenue 2024: $2,047,601Expenses 2024: $1,966,694Net Income 2024: $80,9072024Revenue 2025: $2,011,075Expenses 2025: $2,177,796Net Income 2025: -$166,7212025

Highlighted filing

2025

Revenue$2,011,075
Expenses$2,177,796
Net Income-$166,721
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 26, 2026
Return Version
2024v5.5
Gross Receipts
$2,011,075
Mission and Program Overview

Mission

To provide alcohol and drug abuse services in the forms of treatment, prevention, and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,168,486$1,112,319▼ $56,167
Cash and Non-Interest-Bearing Accounts$971,731$707,685▼ $264,046
Accounts Receivable$158,642$314,766▲ $156,124
Investments Other Securities-$203,054-
Total Assets$2,817,272$2,851,054▲ $33,782
Other Assets Total$518,413$513,230▼ $5,183
Liabilities
Other Liabilities$1,185,684$1,297,857▲ $112,173
Deferred Revenue$385,529$474,185▲ $88,656
Mortgage Notes Payable Secured by Investment Property$143,541$135,386▼ $8,155
Accounts Payable and Accrued Expenses$22,909$42,703▲ $19,794
Total Liabilities$1,737,663$1,950,131▲ $212,468
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,079,609$900,923▼ $178,686
Total Net Assets Fund Balance$1,079,609$900,923▼ $178,686
Total Liabilities and Net Assets / Fund Balance$2,817,272$2,851,054▲ $33,782

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,093,970$598,051$1,692,021
Equipment$18,349$390,138$408,487
Other Assets Org$160,129--
Other Securities$203,054--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pam RushExecutive DirectorFT$80,530$80,530

Board Members and Trustees

NameTitle
Ethel WashingtonBoard Chair
Bobbie WilliamsBoard Vice-chair
Ada ChappellBoard Member
Albert PressleyBoard Member
Chantane TobinBoard Member
John YoungBoard Member
Rebecca DorchBoard Member
Retha CorleyBoard Member
Lynn McewenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,873,859
Program Service Revenue
$130,036
Investment Income
$7,168
Other Revenue
$12
All Other Contributions
$1,873,859
Change in Net Assets
$-166,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,108,919
Salaries, Compensation, and Employee Benefits$1,068,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$582,890$161,259-$744,149
Fees for Services Other$267,756$14,779-$282,535
Advertising$192,767$75-$192,842
Other Employee Benefits$107,140$31,238-$138,378
Pension Plan Contributions$108,377$24,002-$132,379
Depreciation Depletion$56,167--$56,167
Travel$53,380$2,419-$55,799
Payroll Taxes$42,396$11,575-$53,971
All Other Expenses$23,840$2,078-$25,918
Other Expenses$20,031$3,008-$23,039
Insurance$14,810$2,258-$17,068
Interest$3,845--$3,845
Fees for Services Accounting-$2,828-$2,828
Total Functional Expenses$1,874,144$303,652$0$2,177,796
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
Net Pension Liability$1,171,736
Accrued Compensated Absences$77,915
Deffered Inflows of Resources$46,601
Payroll Liabilities$1,605
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The form 990 is reviewed by the board before the return is submitted.

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

The board has a conflict of interest of policy and monitors on a regular basis.

Form 990, Part VI, Section B, Line 15

Management compensation is determined by the board. The board determines officer salaries.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Barnwell County Commission on Alcohol
EIN
57-0742866
Phone
8035411245
Address
179 FULDNER ROAD, BARNWELL, SC 29812

Signing Officer

Name
Pam Rush
Title
Executive Director
Phone
8035411245
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Rush
Formed
1973
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Mcgregor & Company Llp
Address
PO BOX 1305 / 340 FULDNER ROAD, BARNWELL, SC 29812
Preparer
H O'NEAL CRIDER JR
Phone
8032591163
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other contractual services and fees: program service expenses 267,756. Management and general expenses 14,779. Fundraising expenses 0. Total expenses 282,535.

Financial Statement Notes

PART X, LINE 2:

The barnwell county commission on alcohol and drug abuse ("commission") is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The commission is also exempt from south carolina income taxes. The commission is not aware of any uncertain tax positions as of june 30, 2023.

Raw XML AppendixShowing 400 of 438 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt022909
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt042703
IRS990/AccountsReceivableGrp/BOYAmt0158642
IRS990/AccountsReceivableGrp/EOYAmt0314766
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE ALCOHOL AND DRUG ABUSE SERVICES IN THE FORMS OF TREATMENT, PREVENTION, AND EDUCATION.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt075
IRS990/AdvertisingGrp/ProgramServicesAmt0192767
IRS990/AdvertisingGrp/TotalAmt0192842
IRS990/AllOtherContributionsAmt01873859
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02078
IRS990/AllOtherExpensesGrp/ProgramServicesAmt023840
IRS990/AllOtherExpensesGrp/TotalAmt025918
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PAM RUSH EXECUTIVE DIRECTOR
IRS990/BooksInCareOfDetail/PhoneNum08035411245
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0176 FULDNER RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BARNWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029812
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0971731
IRS990/CashNonInterestBearingGrp/EOYAmt0707685
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01873859
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07168
IRS990/CYOtherExpensesAmt01108919
IRS990/CYOtherRevenueAmt012
IRS990/CYProgramServiceRevenueAmt0130036
IRS990/CYRevenuesLessExpensesAmt0-166721
IRS990/CYSalariesCompEmpBnftPaidAmt01068877
IRS990/CYTotalExpensesAmt02177796
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02011075
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0385529
IRS990/DeferredRevenueGrp/EOYAmt0474185
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt056167
IRS990/DepreciationDepletionGrp/TotalAmt056167
IRS990/Desc0TO PROVIDE ALCOHOL AND DRUG ABUSE SERVICES IN THE FORMS OF TREATMENT, PREVENTION, AND EDUCATION.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01874144
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02828
IRS990/FeesForServicesAccountingGrp/TotalAmt02828
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt014779
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0267756
IRS990/FeesForServicesOtherGrp/TotalAmt0282535
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0ETHEL WASHINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm1CHANTANE TOBIN
IRS990/Form990PartVIISectionAGrp/PersonNm2REBECCA DORCH
IRS990/Form990PartVIISectionAGrp/PersonNm3ALBERT PRESSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4LYNN MCEWEN
IRS990/Form990PartVIISectionAGrp/PersonNm5RETHA CORLEY
IRS990/Form990PartVIISectionAGrp/PersonNm6BOBBIE WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm8ADA CHAPPELL
IRS990/Form990PartVIISectionAGrp/PersonNm9PAM RUSH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt980530
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02011075
IRS990/GrossRentsGrp/RealAmt012
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02258
IRS990/InsuranceGrp/ProgramServicesAmt014810
IRS990/InsuranceGrp/TotalAmt017068
IRS990/InterestGrp/ProgramServicesAmt03845
IRS990/InterestGrp/TotalAmt03845
IRS990/InvestmentIncomeGrp/ExclusionAmt07168
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07168
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0203054
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0988189
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01168486
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01112319
IRS990/LandBldgEquipCostOrOtherBssAmt02100508
IRS990/LegalDomicileStateCd0SC
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE ALCOHOL AND DRUG ABUSE SERVICES IN THE FORMS OF TREATMENT, PREVENTION, AND EDUCATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0143541
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0135386
IRS990/NetAssetsOrFundBalancesBOYAmt01079609
IRS990/NetAssetsOrFundBalancesEOYAmt0900923
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt012
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt012
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01079609
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0900923
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0518413
IRS990/OtherAssetsTotalGrp/EOYAmt0513230
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031238
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0107140
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0138378
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1PENSION EXPENSE ADJUSTM
IRS990/OtherExpensesGrp/Desc2NONREIMBURSABLE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01459
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt119584
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt227090
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33008
IRS990/OtherExpensesGrp/ProgramServicesAmt0265921
IRS990/OtherExpensesGrp/ProgramServicesAmt188066
IRS990/OtherExpensesGrp/ProgramServicesAmt246758
IRS990/OtherExpensesGrp/ProgramServicesAmt320031
IRS990/OtherExpensesGrp/TotalAmt0267380
IRS990/OtherExpensesGrp/TotalAmt1107650
IRS990/OtherExpensesGrp/TotalAmt273848
IRS990/OtherExpensesGrp/TotalAmt323039
IRS990/OtherLiabilitiesGrp/BOYAmt01185684
IRS990/OtherLiabilitiesGrp/EOYAmt01297857
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0161259
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0582890
IRS990/OtherSalariesAndWagesGrp/TotalAmt0744149
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011575
IRS990/PayrollTaxesGrp/ProgramServicesAmt042396
IRS990/PayrollTaxesGrp/TotalAmt053971
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt024002
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0108377
IRS990/PensionPlanContributionsGrp/TotalAmt0132379
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PAM RUSH
IRS990/PriorPeriodAdjustmentsAmt0-11965
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621400
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0130036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0130036
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01951042
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04259
IRS990/PYOtherExpensesAmt0963754
IRS990/PYOtherRevenueAmt012
IRS990/PYProgramServiceRevenueAmt092288
IRS990/PYRevenuesLessExpensesAmt080907
IRS990/PYSalariesCompEmpBnftPaidAmt01002940
IRS990/PYTotalExpensesAmt01966694
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02047601
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-166721
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt012
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0130048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01873859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01951042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01487245
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01368250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01632892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08313288
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07180
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04271
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03381
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0748
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015580
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0388006
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99810
IRS990ScheduleA/PublicSupportPY170Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt08313288
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01873859
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01951042
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01487245
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01368250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01632892
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08313288
IRS990ScheduleA/TotalSupportAmt08328868
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01093970
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0598051
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01692021
IRS990ScheduleD/EquipmentGrp/BookValueAmt018349
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0390138
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0408487
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0353101
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1160129
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES - PENSIONS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM BARNWELL COUNTY - SC OPIOID SETTLEMENT FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt077915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt146601
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21171736
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31605
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFFERED INFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0203054
IRS990ScheduleD/OtherSecuritiesGrp/Desc0SOUTH CAROLINA LOCAL GOVERNMENT INVESTMENT POOL
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BARNWELL COUNTY COMMISSION ON ALCOHOL AND DRUG ABUSE ("COMMISSION") IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE COMMISSION IS ALSO EXEMPT FROM SOUTH CAROLINA INCOME TAXES. THE COMMISSION IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01112319
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0513230
IRS990ScheduleD/TotalBookValueSecuritiesAmt0203054
IRS990ScheduleD/TotalLiabilityAmt01297857
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD BEFORE THE RETURN IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD HAS A CONFLICT OF INTEREST OF POLICY AND MONITORS ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT COMPENSATION IS DETERMINED BY THE BOARD. THE BOARD DETERMINES OFFICER SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER CONTRACTUAL SERVICES AND FEES: PROGRAM SERVICE EXPENSES 267,756. MANAGEMENT AND GENERAL EXPENSES 14,779. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 282,535.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02817272
IRS990/TotalAssetsEOYAmt02851054
IRS990/TotalAssetsGrp/BOYAmt02817272
IRS990/TotalAssetsGrp/EOYAmt02851054
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01873859
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0303652
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01874144
IRS990/TotalFunctionalExpensesGrp/TotalAmt02177796
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01737663
IRS990/TotalLiabilitiesEOYAmt01950131
IRS990/TotalLiabilitiesGrp/BOYAmt01737663
IRS990/TotalLiabilitiesGrp/EOYAmt01950131
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01079609
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0900923
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01874144
IRS990/TotalProgramServiceRevenueAmt0130036
IRS990/TotalReportableCompFromOrgAmt080530
IRS990/TotalRevenueGrp/ExclusionAmt07168
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0130048
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02011075
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02817272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02851054
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02419
IRS990/TravelGrp/ProgramServicesAmt053380
IRS990/TravelGrp/TotalAmt055799
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.85$1.95$0.90$2.01$2.18$0.17
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$1.74$1.08$2.05$1.97$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$1.60$1.00$1.57$1.66$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.38$1.30$1.09$1.45$1.36$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$1.35$0.94$1.65$1.11$0.55
2020Summary only. Only limited summary data is available for this year.$1.91$0.80$1.11$1.53$0.92$0.61
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.60$0.50$0.78$0.74$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.06$0.47$0.77$0.80$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.07$0.50$0.87$0.89$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.12$0.52$1.18$1.12$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.12$0.47$0.93$0.88$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.07$0.44$0.72$0.77$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.07$0.47$0.65
2012Summary only. Only limited summary data is available for this year.$0.61$0.05$0.57$0.60$0.65$0.06
2011Summary only. Only limited summary data is available for this year.$0.67$0.04$0.62$0.65$0.72$0.07