Civic Intelligence

South Carolina Assisted Living

EIN 57-0767738 • 501(c)6 • Irmo, SC

Profile

Provide assistance to assisted living facilities in south carolina.

PO Box 4561Irmo, SC 29063

www.scassistedliving.org

Siviq Scores

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

Liabilities / Assets

100th percentile

135.25x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.14x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

39th percentile

-4.6%

Higher net margin than 39% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$91,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 23.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Revenue Growth

70th percentile

12%

Faster revenue growth than 70% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$417

Up $417 from 2023

Liabilities

Up

$56,398

Up $18,825 (+50%) from 2023

Net Assets

Down

-$55,981

Down $18,408 (-49%) from 2023

Revenue

Up

$395,953

Up $43,024 (+12%) from 2023

Expenses

Up

$414,361

Up $47,493 (+13%) from 2023

Net Income

Down

-$18,408

Down $4,469 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2010: $763Liabilities 2010: $44,917Net Assets 2010: -$44,1542010Assets 2011: $3,958Liabilities 2011: $45,667Net Assets 2011: -$41,7092011Assets 2012: $166Liabilities 2012: $46,404Net Assets 2012: -$46,2382012Assets 2013: $399Liabilities 2013: $40,881Net Assets 2013: -$40,4822013Assets 2014: $682Liabilities 2014: $31,478Net Assets 2014: -$30,7962014Assets 2015: $662Liabilities 2015: $41,682Net Assets 2015: -$41,0202015Assets 2016: $6,475Liabilities 2016: $40,744Net Assets 2016: -$34,2692016Assets 2017: $140Liabilities 2017: $59,933Net Assets 2017: -$59,7932017Assets 2018: $7,026Liabilities 2018: $49,394Net Assets 2018: -$42,3682018Assets 2019: $1,273Liabilities 2019: $38,112Net Assets 2019: -$36,8392019Assets 2020: $742Liabilities 2020: $42,557Net Assets 2020: -$41,8152020Assets 2021: $8,414Liabilities 2021: $41,704Net Assets 2021: -$33,2902021Assets 2022: $2,359Liabilities 2022: $25,993Net Assets 2022: -$23,6342022Assets 2023: $0Liabilities 2023: $37,573Net Assets 2023: -$37,5732023Assets 2024: $417Liabilities 2024: $56,398Net Assets 2024: -$55,9812024

Highlighted filing

2024

Assets$417
Liabilities$56,398
Net Assets-$55,981

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $173,128Expenses 2010: $182,706Net Income 2010: -$9,5782010Revenue 2011: $193,334Expenses 2011: $190,889Net Income 2011: $2,4452011Revenue 2012: $198,425Expenses 2012: $202,954Net Income 2012: -$4,5292012Revenue 2013: $201,689Expenses 2013: $195,934Net Income 2013: $5,7552013Revenue 2014: $218,805Expenses 2014: $209,119Net Income 2014: $9,6862014Revenue 2015: $238,707Expenses 2015: $248,930Net Income 2015: -$10,2232015Revenue 2016: $258,830Expenses 2016: $247,706Net Income 2016: $11,1242016Revenue 2017: $208,744Expenses 2017: $234,268Net Income 2017: -$25,5242017Revenue 2018: $196,022Expenses 2018: $178,597Net Income 2018: $17,4252018Revenue 2019: $256,311Expenses 2019: $250,782Net Income 2019: $5,5292019Revenue 2020: $234,278Expenses 2020: $239,254Net Income 2020: -$4,9762020Revenue 2021: $247,180Expenses 2021: $238,655Net Income 2021: $8,5252021Revenue 2022: $289,379Expenses 2022: $279,723Net Income 2022: $9,6562022Revenue 2023: $352,929Expenses 2023: $366,868Net Income 2023: -$13,9392023Revenue 2024: $395,953Expenses 2024: $414,361Net Income 2024: -$18,4082024

Highlighted filing

2024

Revenue$395,953
Expenses$414,361
Net Income-$18,408

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.56$0.56$3.96$4.14$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.38$0.38$3.53$3.67$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.26$0.24$2.89$2.80$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.42$0.33$2.47$2.39$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.43$0.42$2.34$2.39$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.38$0.37$2.56$2.51$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.49$0.42$1.96$1.79$0.17
2017Summary only. Only limited summary data is available for this year.$0.00$0.60$0.60$2.09$2.34$0.26
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.41$0.34$2.59$2.48$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.01$0.42$0.41$2.39$2.49$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.31$0.31$2.19$2.09$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.00$0.41$0.40$2.02$1.96$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.46$0.46$1.98$2.03$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.46$0.42$1.93$1.91$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.45$0.44$1.73$1.83$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$395,953
Mission and Program Overview

Mission

Provide assistance to assisted living facilities in south carolina.

Provide assistance to assisted living facilities in sc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$417-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$0$417▲ $417
Liabilities
Deferred Revenue$29,203$49,003▲ $19,800
Other Liabilities$8,370$7,395▼ $975
Total Liabilities$37,573$56,398▲ $18,825
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-37,573$-55,981▼ $18,408
Total Net Assets Fund Balance$-37,573$-55,981▼ $18,408
Total Liabilities and Net Assets / Fund Balance$0$417▲ $417

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$1,896$1,896
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melody BaileyExecutive DirectorFT$91,000$91,000

Board Members and Trustees

NameTitle
Reatha ConnollyPresident
Heather TurnageVice President
Beckie CunninghamDirector at Large
Rick SellarsDirector at Large
James HillRegion 1 Director
Clay FowlerRegion 2 Director
Bryan CrawfordRegion 3 Director
Torrance DavisRegion 4 Director
Matthew ArledgeSecretary
Rita LarkTreasurer
Bill SweezyVendor Partner
Heather EmmerVendor Partner
Kevin DixonVendor Partner
Revenue and Support

Revenue Composition

Contributions and Grants
$87,358
Program Service Revenue
$303,252
Investment Income
$0
Other Revenue
$5,343
Change in Net Assets
$-18,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,890
Salaries, Compensation, and Employee Benefits$116,471
Total Fundraising Expense$11,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$166,277--$166,277
Current Officers, Directors, Trustees, and Key Employees$72,800$9,100$9,100$91,000
All Other Expenses$18,464$2,052-$20,516
Fees for Services Lobbying$15,000--$15,000
Occupancy$13,165$1,463-$14,628
Pension Plan Contributions$8,640$1,080$1,080$10,800
Travel$9,578$1,064-$10,642
Information Technology$8,093$899-$8,992
Office Expenses$7,188$799-$7,987
Other Employee Benefits$6,127$766$766$7,659
Payroll Taxes$5,610$701$701$7,012
Other Expenses$4,961$551-$5,512
Advertising$3,003$334-$3,337
Fees for Services Accounting$2,250$250-$2,500
Total Functional Expenses$362,695$40,019$11,647$414,361
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,902
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$15,000
Total Nondeductible Lobbying and Political Cost$15,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$7,395
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
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

Copy of form 990 was given to board of directors for review prior to filing.

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

Determined by the board based on comparable data.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
South Carolina Assisted Living
EIN
57-0767738
Phone
8038516308
Address
PO BOX 4561, IRMO, SC 29063

Signing Officer

Name
Melody Bailey
Title
Executive Director
Phone
8038516308
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melody Bailey
Formed
1975
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
0

Preparer

Firm
SCHMOYER AND COMPANY LLC CPA'S
Address
PO BOX 11881, COLUMBIA, SC 29211-1188
Preparer
Chris J Controne CPA
Phone
8032542050
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0766
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0766
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06127
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07659
IRS990/OtherExpensesGrp/Desc0BANK & CREDIT CARD CHAR
IRS990/OtherExpensesGrp/Desc1CONTINUING EDUCATION PR
IRS990/OtherExpensesGrp/Desc2PRINTING & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc3POSTAGE & SHIPPING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020960
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1551
IRS990/OtherExpensesGrp/ProgramServicesAmt014815
IRS990/OtherExpensesGrp/ProgramServicesAmt16724
IRS990/OtherExpensesGrp/ProgramServicesAmt24961
IRS990/OtherExpensesGrp/TotalAmt020960
IRS990/OtherExpensesGrp/TotalAmt114815
IRS990/OtherExpensesGrp/TotalAmt26724
IRS990/OtherExpensesGrp/TotalAmt35512
IRS990/OtherLiabilitiesGrp/BOYAmt08370
IRS990/OtherLiabilitiesGrp/EOYAmt07395
IRS990/OtherRevenueMiscGrp/BusinessCd0513140
IRS990/OtherRevenueMiscGrp/Desc0NEWSLETTER/DIRECTORY A
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01441
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt01441
IRS990/OtherRevenueTotalAmt01441
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0701
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0701
IRS990/PayrollTaxesGrp/ProgramServicesAmt05610
IRS990/PayrollTaxesGrp/TotalAmt07012
IRS990/PensionPlanContributionsGrp/FundraisingAmt01080
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01080
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08640
IRS990/PensionPlanContributionsGrp/TotalAmt010800
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MELODY BAILEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENU
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0303252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0303252
IRS990/ProgSrvcAccomActy2Grp/Desc0HOLD ANNUAL CONVENTIONS AND MEETINGS TO EDUCATE THE MEMBERSHIP ABOUT THE PRODUCTS THAT ARE AVAILABLE TO THEM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0170486
IRS990/ProgSrvcAccomActy3Grp/Desc0CREATE PUBLICATIONS TO EDUCATE MEMBERS ABOUT THE SERVICE THEY PROVIDE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06724
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LOBBYING THE LEGISLATURE ON ISSUES FOR ASSISTED LIVING FACILITIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt015000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt082606
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0258491
IRS990/PYOtherRevenueAmt05102
IRS990/PYProgramServiceRevenueAmt0265221
IRS990/PYRevenuesLessExpensesAmt0-13939
IRS990/PYSalariesCompEmpBnftPaidAmt0108377
IRS990/PYTotalExpensesAmt0366868
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0352929
IRS990/ReconcilationRevenueExpnssAmt0-18408
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt017472
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt087358
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt015000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt015000
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-2472
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01896
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01896
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07395
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt07395
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 WAS GIVEN TO BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DETERMINED BY THE BOARD BASED ON COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0417
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0417
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt087358
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011647
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt040019
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0362695
IRS990/TotalFunctionalExpensesGrp/TotalAmt0414361
IRS990/TotalGrossUBIAmt01441
IRS990/TotalLiabilitiesBOYAmt037573
IRS990/TotalLiabilitiesEOYAmt056398
IRS990/TotalLiabilitiesGrp/BOYAmt037573
IRS990/TotalLiabilitiesGrp/EOYAmt056398
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-37573
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-55981
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt015000
IRS990/TotalProgramServiceExpensesAmt0362695
IRS990/TotalProgramServiceRevenueAmt0303252
IRS990/TotalReportableCompFromOrgAmt091000
IRS990/TotalRevenueGrp/ExclusionAmt03902
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0303252
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0395953
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01441
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0417
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01064
IRS990/TravelGrp/ProgramServicesAmt09578
IRS990/TravelGrp/TotalAmt010642
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 4561
IRS990/USAddress/CityNm0IRMO
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029063
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.SCASSISTEDLIVING.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELODY BAILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08038516308
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA ASSISTED LIVING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0570767738
ReturnHeader/Filer/PhoneNum08038516308
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4561
ReturnHeader/Filer/USAddress/CityNm0IRMO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029063
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571163206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHMOYER AND COMPANY LLC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 11881

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