Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Sc Downtown Development Authority Inc
EIN 57-0756647 • 501(c)3 • Columbia, SC
Profile
To encourage the development, redevelopment and improvement of downtown areas in cities and towns within the State of South Carolina; to conduct seminars and other education programs concerning development, redevelopment and improvement of downtown areas; to promote and encourage the implementation of more effective comprehensive legal and financing techniques and devices that will further the development, redevelopment and improvement of downtown areas and to purchase or otherwise acquire, own, lease, operate, manage and sell or otherwise dispose of real or personal property, and to receive, administer ad disburse funds in connection with any activities related to the above purposes.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% 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
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Balance Sheet
Assets
Up$120,763
Up $109,826 (+1004%) from 2021
Liabilities
Up$2,960
Up $2,960 from 2021
Net Assets
Up$117,803
Up $106,866 (+977%) from 2021
Revenue
Up$345,225
Up $322,375 (+1411%) from 2021
Expenses
Up$211,360
Up $195,512 (+1234%) from 2021
Net Income
Up$133,865
Up $126,863 (+1812%) from 2021
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $120,763
- Liabilities
- $2,960
- Net assets
- $117,803
- Revenue
- $345,225
- Expenses
- $211,360
- Net income
- $133,865
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $345,225
Mission and Program Overview
Mission
To encourage the development, redevelopment and improvement of downtown areas in cities and towns within the State of South Carolina; to conduct seminars and other education programs concerning development, redevelopment and improvement of downtown areas; to promote and encourage the implementation of more effective comprehensive legal and financing techniques and devices that will further the development, redevelopment and improvement of downtown areas and to purchase or otherwise acquire, own, lease, operate, manage and sell or otherwise dispose of real or personal property, and to receive, administer ad disburse funds in connection with any activities related to the above purposes.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | - | $120,763 | - |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Savings and Temporary Cash Investments | - | $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 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $0 | $120,763 | ▲ $120,763 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $16,062 | $2,960 | ▼ $13,102 |
| Total Liabilities | $16,062 | $2,960 | ▼ $13,102 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-16,062 | $117,803 | ▲ $133,865 |
| Total Net Assets Fund Balance | $-16,062 | $117,803 | ▲ $133,865 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $120,763 | ▲ $120,763 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Hannah Davis | President |
| Gibson Hill | Vice President |
| Eric Budds | Trustee |
| Todd Glover | Trustee |
| Jenny Boulware | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $345,225
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $345,225
- Change in Net Assets
- $133,865
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $211,360 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Advertising | $26,207 | $2,912 | - | $29,119 |
| All Other Expenses | $16,102 | - | - | $16,102 |
| Other Expenses | $8,571 | $1,564 | - | $8,571 |
| Travel | $4,550 | $506 | - | $5,056 |
| Total Functional Expenses | $204,116 | $7,244 | $0 | $211,360 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 1A
“The SCDDA board conveys no authority to committee.”
Form 990, Part VI, Section A, Line 3
“General management duties are carried out by staff members of (the) Municipal Association of South Carolina, a related organization. See Sch R for more information.”
Form 990, Part VI, Section A, Line 6
“The SCDDA board consists of five members; two are elected; one is appointed; two are designated.”
Form 990, Part VI, Section A, Line 7A
“Each board member provides one vote on each issue; majority rules.”
Form 990, Part VI, Section A, Line 7B
“The SCDDA board members each cast one vote on each issue of reference; majority rules.”
Form 990, Part VI, Section A, Line 8B
“Minutes of each annual meeting are compiled and submitted by Jenny Boulware, Secretary-Treasurer.”
Form 990, Part VI, Section B, Line 11B
“The annual form 990 is prepared by CPAs employed by Municipal Association of South Carolina, a related entity, and reviewed by SCDDA officers before submission.”
Form 990, Part VI, Section B, Line 12C
“SCDDA follows the guidelines of its related organization, (the) Municipal Association of South Carolina. MASC has a written Conflict of Interest policy. All employees and board members are given an annual questionnaire along with the policy to determine if there are any known conflicts. The results are reviewed by management. A summary of the board's results and those of key employees are provided to the board for their review.”
Form 990, Part VI, Section C, Line 18
“The annual Form 990 and supporting documents are available upon request.”
Form 990, Part VI, Section C, Line 19
“Other documents and/or information are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Sc Downtown Development Authority Inc
- EIN
- 57-0756647
- Phone
- 8039331226
- Address
- 1411 Gervais St, Columbia, SC 29201
Signing Officer
- Name
- Jenny Boulware
- Title
- Treasurer
- Signed
- 2025-11-10
Organization Details
- Principal Officer
- Jenny Boulware
- Formed
- 1983
- Legal Domicile
- Sc
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“Voluntary, unaudited, supplemental information on SCCDA was included in the audited statements of (the) Municipal Association of South Carolina, a related, nonprofit entity. As such, the disclosure of information on SCDDA was subject to the same oversight of compilation and auditor selection procedures of MASC.”
Part IV, Line 12B
“Unaudited Information on SCDDA was included as a voluntary supplement in the audited financials of (the) Municipal Association of South Carolina, a related, nonprofit organization. See Sch R for further information.”
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| IRS990/RevenueAmt | 0 | 345225 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The SCDDA board conveys no authority to committee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | General management duties are carried out by staff members of (the) Municipal Association of South Carolina, a related organization. See Sch R for more information. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The SCDDA board consists of five members; two are elected; one is appointed; two are designated. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Each board member provides one vote on each issue; majority rules. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The SCDDA board members each cast one vote on each issue of reference; majority rules. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Minutes of each annual meeting are compiled and submitted by Jenny Boulware, Secretary-Treasurer. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The annual form 990 is prepared by CPAs employed by Municipal Association of South Carolina, a related entity, and reviewed by SCDDA officers before submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SCDDA follows the guidelines of its related organization, (the) Municipal Association of South Carolina. MASC has a written Conflict of Interest policy. All employees and board members are given an annual questionnaire along with the policy to determine if there are any known conflicts. The results are reviewed by management. A summary of the board's results and those of key employees are provided to the board for their review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The annual Form 990 and supporting documents are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Other documents and/or information are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Voluntary, unaudited, supplemental information on SCCDA was included in the audited statements of (the) Municipal Association of South Carolina, a related, nonprofit entity. As such, the disclosure of information on SCDDA was subject to the same oversight of compilation and auditor selection procedures of MASC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Unaudited Information on SCDDA was included as a voluntary supplement in the audited financials of (the) Municipal Association of South Carolina, a related, nonprofit organization. See Sch R for further information. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section A, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part XII, Line 2c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part IV, Line 12b |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 576000473 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(4) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Education & Support |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1411 Gervais Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Columbia |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | SC |
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| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | SCDDA does not have its own bank account. All of the cash transactions of SCDDA are processed by MASC. Expenses of SCDDA are initially paid by MASC, which is then fully reimbursed by SCDDA. During 2024, MASC processed $264,647 of SCDDA's grant receipts and $219,359 of SCDDA's expenses. |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | Municipal Association of SC |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | r |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Jenny Boulware |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
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