Civic Intelligence

Government Finance Officers Association of South Carolina

EIN 57-0810232 • 501(c)6 • Charleston, SC

Profile

The organization is a professional membership organization of public finance professionals to promote the effective management of governmental resources through training, certification and sharing fiscal practices. There are approximately 800 members. Two annual conferences are held each year, spring and fall. Three continuing education classes are offered each year as well.

PO Box 80994Charleston, SC 29416

www.gfoasc.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.51x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.64x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

21st percentile

-7.1%

Higher net margin than 21% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

96th percentile

75%

Faster asset growth than 96% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

6.3%

Faster revenue growth than 53% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$504,747

Up $217,048 (+75%) from 2023

Liabilities

Up

$256,732

Up $245,697 (+2227%) from 2023

Net Assets

Down

$248,015

Down $28,649 (-10%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin21st percentile

Revenue

Up

$400,738

Up $23,573 (+6.3%) from 2023

Expenses

Up

$429,387

Up $19,995 (+4.9%) from 2023

Net Income

Up

-$28,649

Up $3,578 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$600K$400K$200K$0Assets 2013: $75,205Liabilities 2013: $0Net Assets 2013: $75,2052013Assets 2014: $100,911Liabilities 2014: $1,190Net Assets 2014: $99,7212014Assets 2015: $150,482Liabilities 2015: $400Net Assets 2015: $150,0822015Assets 2016: $187,075Liabilities 2016: $0Net Assets 2016: $187,0752016Assets 2017: $218,075Liabilities 2017: $0Net Assets 2017: $218,0752017Assets 2018: $194,827Liabilities 2018: $0Net Assets 2018: $194,8272018Assets 2019: $196,241Liabilities 2019: $7,200Net Assets 2019: $189,0412019Assets 2020: $291,964Liabilities 2020: $27,194Net Assets 2020: $264,7702020Assets 2021: $298,403Liabilities 2021: $34,578Net Assets 2021: $263,8252021Assets 2022: $346,472Liabilities 2022: $37,581Net Assets 2022: $308,8912022Assets 2023: $287,699Liabilities 2023: $11,035Net Assets 2023: $276,6642023Assets 2024: $504,747Liabilities 2024: $256,732Net Assets 2024: $248,0152024

Highlighted filing

2024

Assets$504,747
Liabilities$256,732
Net Assets$248,015
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$600K$400K$200K$0-$200KRevenue 2013: $227,844Expenses 2013: $171,702Net Income 2013: $56,1422013Revenue 2014: $245,781Expenses 2014: $221,265Net Income 2014: $24,5162014Revenue 2015: $257,978Expenses 2015: $207,617Net Income 2015: $50,3612015Revenue 2016: $274,630Expenses 2016: $237,637Net Income 2016: $36,9932016Revenue 2017: $312,691Expenses 2017: $282,442Net Income 2017: $30,2492017Revenue 2018: $319,893Expenses 2018: $343,141Net Income 2018: -$23,2482018Revenue 2019: $304,987Expenses 2019: $310,773Net Income 2019: -$5,7862019Revenue 2020: $174,546Expenses 2020: $98,817Net Income 2020: $75,7292020Revenue 2021: $310,555Expenses 2021: $311,500Net Income 2021: -$9452021Revenue 2022: $355,882Expenses 2022: $310,816Net Income 2022: $45,0662022Revenue 2023: $377,165Expenses 2023: $409,392Net Income 2023: -$32,2272023Revenue 2024: $400,738Expenses 2024: $429,387Net Income 2024: -$28,6492024

Highlighted filing

2024

Revenue$400,738
Expenses$429,387
Net Income-$28,649
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$504,747
Liabilities
$256,732
Net assets
$248,015
Revenue
$400,738
Expenses
$429,387
Net income
-$28,649
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.05$2.57$2.48$4.01$4.29$0.29
2023Detailed filing. Detailed filing data is available for this year.$2.88$0.11$2.77$3.77$4.09$0.32
2022Detailed filing. Detailed filing data is available for this year.$3.46$0.38$3.09$3.56$3.11$0.45
2021Detailed filing. Detailed filing data is available for this year.$2.98$0.35$2.64$3.11$3.12$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.92$0.27$2.65$1.75$0.99$0.76
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.07$1.89$3.05$3.11$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$3.20$3.43$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.18$0.00$2.18$3.13$2.82$0.30
2016Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$2.75$2.38$0.37
2015Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$2.58$2.08$0.50
2014Summary only. Only limited summary data is available for this year.$1.01$0.01$1.00$2.46$2.21$0.25
2013Summary only. Only limited summary data is available for this year.$0.75$0.00$0.75$2.28$1.72$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 14, 2025
Return Version
2024v5.0
Gross Receipts
$400,738
Mission and Program Overview

Mission

The organization is a professional membership organization of public finance professionals to promote the effective management of governmental resources through training, certification, and sharing fiscal practices. There are approximately 800 members. Two annual conferences are held each year, Spring and Fall. Three continuing education classes are offered each year as well.

The organization is a professional membership organization of public finance professionals to promote the effective management of governmental resources through training, certification and sharing fiscal practices. There are approximately 800 members. Two annual conferences are held each year, spring and fall. Three continuing education classes are offered each year as well.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$286,045$483,750▲ $197,705
Prepaid Expenses and Deferred Charges$1,654$20,997▲ $19,343
Total Assets$287,699$504,747▲ $217,048
Liabilities
Accounts Payable and Accrued Expenses-$251,732-
Deferred Revenue$11,035$5,000▼ $6,035
Total Liabilities$11,035$256,732▲ $245,697
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$276,664$248,015▼ $28,649
Total Net Assets Fund Balance$276,664$248,015▼ $28,649
Total Liabilities and Net Assets / Fund Balance$287,699$504,747▲ $217,048
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Nika SimmonsPresident
Angela GrahamDirector
Ben GallawayDirector
Matt BarnesDirector
Matt EvansDirector
Patrick JarvisDirector
Allison WilliamsPast Preside
Robin CapersSecretary
Larry ChristopherTreasurer
Alillian TrullVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$396,617
Investment Income
$4,121
Other Revenue
$0
Change in Net Assets
$-28,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$429,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$348,224--$348,224
Fees for Services Management$49,000--$49,000
Information Technology$2,030$1,715-$3,745
All Other Expenses-$3,489-$3,489
Other Expenses$4,549$3,345-$3,345
Insurance$1,129--$1,129
Office Expenses-$633-$633
Fees for Services Accounting-$615-$615
Travel-$298-$298
Total Functional Expenses$404,932$24,455$0$429,387
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members of the association have the annual right to elect members of the governing body (10 board members) and the annual right to approve any proposed changes to the association's bylaws, code of ethics and constitution.”

Form 990, Page 6, Part VI, Line 7A

“Any agency or regular member of the association has the opportunity to participate in an annual election for any/all open vacancies on the association's board of directors.”

Form 990, Page 6, Part VI, Line 7B

“Any member of the association has the opportunity, annually, to approve/reject any proposed changes to the association's bylaws, code of ethics and constitution.”

Form 990, Page 6, Part VI, Line 11B

“Each member of the association's executive committee was provided a full copy of the form 99 for review and acceptance. Once all members of the executive committee agreed that the return looked accurate, the form 990 was filed.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, policies and financial statements are available to the public request.”

Filing and Contact Details

Filer

Filer Name
Government Finance Officers
EIN
57-0810232
Phone
8038988130
Address
PO BOX 80994, CHARLESTON, SC 29416

Signing Officer

Name
Katie Koon
Title
Manager
Phone
8037272705
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Christopher
Formed
1984
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Johnson Tax & Accounting Solutions
Address
410 MILL ST SUITE 301, MT PLEASANT, SC 29464
Preparer
Steven Johnson CPA
Phone
8433885429
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization is a professional membership organization of public finance professionals to promote the effective management of governmental resources through training, certification and sharing fiscal practices. There are approximately 800 members. Two annual conferences are held each year, spring and fall. Three continuing education classes are offered each year as well.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A PROFESSIONAL MEMBERSHIP ORGANIZATION OF PUBLIC FINANCE PROFESSIONALS TO PROMOTE THE EFFECTIVE MANAGEMENT OF GOVERNMENTAL RESOURCES THROUGH TRAINING, CERTIFICATION AND SHARING FISCAL PRACTICES. THERE ARE APPROXIMATELY 800 MEMBERS. TWO ANNUAL CONFERENCES ARE HELD EACH YEAR, SPRING AND FALL. THREE CONTINUING EDUCATION CLASSES ARE OFFERED EACH YEAR AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ASSOCIATION HAVE THE ANNUAL RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY (10 BOARD MEMBERS) AND THE ANNUAL RIGHT TO APPROVE ANY PROPOSED CHANGES TO THE ASSOCIATION'S BYLAWS, CODE OF ETHICS AND CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY AGENCY OR REGULAR MEMBER OF THE ASSOCIATION HAS THE OPPORTUNITY TO PARTICIPATE IN AN ANNUAL ELECTION FOR ANY/ALL OPEN VACANCIES ON THE ASSOCIATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY MEMBER OF THE ASSOCIATION HAS THE OPPORTUNITY, ANNUALLY, TO APPROVE/REJECT ANY PROPOSED CHANGES TO THE ASSOCIATION'S BYLAWS, CODE OF ETHICS AND CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH MEMBER OF THE ASSOCIATION'S EXECUTIVE COMMITTEE WAS PROVIDED A FULL COPY OF THE FORM 99 FOR REVIEW AND ACCEPTANCE. ONCE ALL MEMBERS OF THE EXECUTIVE COMMITTEE AGREED THAT THE RETURN LOOKED ACCURATE, THE FORM 990 WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0287699
IRS990/TotalAssetsEOYAmt0504747
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IRS990/TotalAssetsGrp/EOYAmt0504747
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024455
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0404932
IRS990/TotalFunctionalExpensesGrp/TotalAmt0429387
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011035
IRS990/TotalLiabilitiesEOYAmt0256732
IRS990/TotalLiabilitiesGrp/BOYAmt011035
IRS990/TotalLiabilitiesGrp/EOYAmt0256732
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0276664
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0248015
IRS990/TotalProgramServiceExpensesAmt0404932
IRS990/TotalProgramServiceRevenueAmt0396617
IRS990/TotalRevenueGrp/ExclusionAmt04121
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0396617
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0400738
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0287699
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0504747
IRS990/TravelGrp/ManagementAndGeneralAmt0298
IRS990/TravelGrp/TotalAmt0298
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 607
IRS990/USAddress/CityNm0LYMAN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029365
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.GFOASC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE KOON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08037272705
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GOVERNMENT FINANCE OFFICERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION OF SOUTH CAROLINA
ReturnHeader/Filer/BusinessNameControlTxt0GOVE
ReturnHeader/Filer/EIN0570810232
ReturnHeader/Filer/PhoneNum08038988130
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 80994
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029416
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832484761
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON TAX & ACCOUNTING SOLUTIONS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 MILL ST SUITE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MT PLEASANT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029464
ReturnHeader/PreparerPersonGrp/PhoneNum08433885429
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN JOHNSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-22T15:05:22-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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