Civic Intelligence

South Carolina Policy Council

EIN 57-0835744 • 501(c)3 • Columbia, SC

Profile

The south carolina policy council was founded in 1986 as an independent, private, non-partisan research organization to promote the principles of limited government, free enterprise, and individual liberty and responsibility in the state of south carolina.

1323 Pendleton StColumbia, SC 29201-3715

www.scpolicycouncil.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.17x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.20x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

32nd percentile

-3.5%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-25%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$738,911

Down $26,437 (-3.5%) from 2023

Liabilities

Down

$122,753

Down $90,955 (-43%) from 2023

Net Assets

Up

$616,158

Up $64,518 (+12%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin61st percentile

Revenue

Down

$628,447

Down $209,991 (-25%) from 2023

Expenses

Down

$563,929

Down $163,424 (-22%) from 2023

Net Income

Down

$64,518

Down $46,567 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$1.0M$500K$0Assets 2010: $815,661Liabilities 2010: $25,654Net Assets 2010: $790,0072010Assets 2011: $632,554Liabilities 2011: $25,338Net Assets 2011: $607,2162011Assets 2012: $654,650Liabilities 2012: $18,219Net Assets 2012: $636,4312012Assets 2013: $432,132Liabilities 2013: $15,225Net Assets 2013: $416,9072013Assets 2014: $620,919Liabilities 2014: $18,375Net Assets 2014: $602,5442014Assets 2015: $458,310Liabilities 2015: $15,532Net Assets 2015: $442,7782015Assets 2016: $517,567Liabilities 2016: $65,148Net Assets 2016: $452,4192016Assets 2017: $516,794Liabilities 2017: $63,182Net Assets 2017: $453,6122017Assets 2018: $525,242Liabilities 2018: $10,954Net Assets 2018: $514,2882018Assets 2019: $481,673Liabilities 2019: $13,627Net Assets 2019: $468,0462019Assets 2020: $382,873Liabilities 2020: $7,597Net Assets 2020: $375,2762020Assets 2021: $434,936Liabilities 2021: $9,206Net Assets 2021: $425,7302021Assets 2022: $543,090Liabilities 2022: $102,535Net Assets 2022: $440,5552022Assets 2023: $765,348Liabilities 2023: $213,708Net Assets 2023: $551,6402023Assets 2024: $738,911Liabilities 2024: $122,753Net Assets 2024: $616,1582024

Highlighted filing

2024

Assets$738,911
Liabilities$122,753
Net Assets$616,158
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,391,4612010Expenses 2011: $1,197,6732011Expenses 2012: $1,115,7842012Revenue 2013: $747,384Expenses 2013: $966,908Net Income 2013: -$219,5242013Revenue 2014: $1,011,002Expenses 2014: $825,365Net Income 2014: $185,6372014Revenue 2015: $587,587Expenses 2015: $747,353Net Income 2015: -$159,7662015Revenue 2016: $830,674Expenses 2016: $821,033Net Income 2016: $9,6412016Revenue 2017: $737,279Expenses 2017: $736,086Net Income 2017: $1,1932017Revenue 2018: $572,457Expenses 2018: $511,781Net Income 2018: $60,6762018Revenue 2019: $405,536Expenses 2019: $451,778Net Income 2019: -$46,2422019Revenue 2020: $349,831Expenses 2020: $442,601Net Income 2020: -$92,7702020Revenue 2021: $373,557Expenses 2021: $341,023Net Income 2021: $32,5342021Revenue 2022: $561,223Expenses 2022: $546,398Net Income 2022: $14,8252022Revenue 2023: $838,438Expenses 2023: $727,353Net Income 2023: $111,0852023Revenue 2024: $628,447Expenses 2024: $563,929Net Income 2024: $64,5182024

Highlighted filing

2024

Revenue$628,447
Expenses$563,929
Net Income$64,518
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$738,911
Liabilities
$122,753
Net assets
$616,158
Revenue
$628,447
Expenses
$563,929
Net income
$64,518
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.74$0.12$0.62$0.63$0.56$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.21$0.55$0.84$0.73$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.10$0.44$0.56$0.55$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.43$0.37$0.34$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.38$0.35$0.44$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.41$0.45$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.51$0.57$0.51$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.06$0.45$0.74$0.74$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.07$0.45$0.83$0.82$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.59$0.75$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.60$1.01$0.83$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.42$0.75$0.97$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.02$0.64$1.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.03$0.61$1.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.03$0.79$1.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$639,101
Mission and Program Overview

Mission

The south carolina policy council was founded in 1986 as an independent, private, non-partisan research organization to promote the principles of limited government, free enterprise, and individual liberty and responsibility in the state of south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$434,885$401,485▼ $33,400
Land, Buildings, and Equipment, Net$323,796$335,759▲ $11,963
Prepaid Expenses and Deferred Charges$6,667$1,667▼ $5,000
Total Assets$765,348$738,911▼ $26,437
Liabilities
Deferred Revenue$205,215$111,777▼ $93,438
Accounts Payable and Accrued Expenses$8,493$10,976▲ $2,483
Total Liabilities$213,708$122,753▼ $90,955
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$346,425$504,381▲ $157,956
Net Assets With Donor Restrictions$205,215$111,777▼ $93,438
Total Net Assets Fund Balance$551,640$616,158▲ $64,518
Total Liabilities and Net Assets / Fund Balance$765,348$738,911▼ $26,437

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$298,156$235,061$533,217
Land$25,000-$25,000
Leasehold Improvements$12,603$10,702$23,305
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Alex KiriakidesBoard Chairm
John MahoneyBoard Chairm
Michael BurrisDirector
Thomas WillcoxCo-treasurer
Todd MitchellCo-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$611,094
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$17,353
All Other Contributions
$606,094
Change in Net Assets
$64,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$367,213
Other Expenses$196,716
Total Fundraising Expense$39,126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$221,470$9,262$8,104$238,836
Current Officers, Directors, Trustees, and Key Employees$48,333$7,733$8,378$64,444
Advertising$44,338$4,216$6,296$54,850
Other Employee Benefits$28,790$6,941$5,758$41,489
Information Technology$31,357$2,136$2,314$35,807
Fees for Services Accounting-$34,048-$34,048
Payroll Taxes$21,160$685$599$22,444
Fees for Services Legal-$18,126-$18,126
Depreciation Depletion$8,280$1,474$1,588$11,342
Occupancy$6,795$1,086$1,178$9,059
Travel$2,767$3,079-$5,846
Office Expenses$4,263$714$770$5,747
Insurance$746$3,495-$4,241
Conferences and Meetings$55$35$4,006$4,096
Other Expenses$1,230$60$135$1,230
Fees for Services Other$1,004--$1,004
All Other Expenses$752--$752
Total Functional Expenses$431,713$93,090$39,126$563,929
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 11B

“Form 990 is made available to the board of directors prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policy is reviewed and monitored annually”

Form 990, Page 6, Part VI, Line 15A

“Compensation is reviewed and approved b the board. Performance reviews are completed on an annual basis.”

Form 990, Page 6, Part VI, Line 15B

“Compensation is reviewed and approved by the board. Performance reviews are completed on an annual basis.”

Form 990, Page 6, Part VI, Line 18

“The organization submits annual reports to south carolina secretary of state. The south carolina secretary of state provides information to the public upon request.”

Form 990, Page 6, Part VI, Line 19

“The organization submits annual reports to south carolina secretary of state. The south carolina secretary of state provides information to the public upon request.”

Filing and Contact Details

Filer

Filer Name
South Carolina Policy Council
EIN
57-0835744
Phone
8037795022
Address
1323 PENDLETON ST, COLUMBIA, SC 29201-3715

Signing Officer

Name
Alex Kiriakides
Title
Board Chairman
Phone
8037795022
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Burris
Formed
1986
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
4
Employees
16

Preparer

Firm
Moore Beauston & Woodham LLC
Address
150 N 9TH STREET, WEST COLUMBIA, SC 29169
Preparer
Judi N Steward CPA - Cola
Phone
8037917472
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The south carolina policy council was founded in 1986 as an independent, private, non-partisan research organization to promote the principles of limited government, free enterprise, and individual liberty and responsibility in the state of south carolina.”

Raw XML Appendix377 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.

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IRS990/Desc0SC POLICY COUNCIL RESEARCHED ISSUES SUCH AS ETHICS LAWS FOR SOUTH CAROLINA ELECTED OFFICIALS AND WORKED WITH OTHER NON-PARTISAN CITIZEN GROUPS TO RAISE PUBLIC AWARENESS OF FLAWS IN SOUTH CAROLINA GOVERNMENT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOUTH CAROLINA POLICY COUNCIL WAS FOUNDED IN 1986 AS AN INDEPENDENT, PRIVATE, NON-PARTISAN RESEARCH ORGANIZATION TO PROMOTE THE PRINCIPLES OF LIMITED GOVERNMENT, FREE ENTERPRISE, AND INDIVIDUAL LIBERTY AND RESPONSIBILITY IN THE STATE OF SOUTH CAROLINA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST POLICY IS REVIEWED AND MONITORED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED AND APPROVED B THE BOARD. PERFORMANCE REVIEWS ARE COMPLETED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. PERFORMANCE REVIEWS ARE COMPLETED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION SUBMITS ANNUAL REPORTS TO SOUTH CAROLINA SECRETARY OF STATE. THE SOUTH CAROLINA SECRETARY OF STATE PROVIDES INFORMATION TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION SUBMITS ANNUAL REPORTS TO SOUTH CAROLINA SECRETARY OF STATE. THE SOUTH CAROLINA SECRETARY OF STATE PROVIDES INFORMATION TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt02096 MIDDLEBURG LN
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALEX KIRIAKIDES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08037795022
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA POLICY COUNCIL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
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ReturnHeader/Filer/PhoneNum08037795022
ReturnHeader/Filer/USAddress/AddressLine1Txt01323 PENDLETON ST
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570966291
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOORE BEAUSTON & WOODHAM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 N 9TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029169
ReturnHeader/PreparerPersonGrp/PhoneNum08037917472
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUDI N STEWARD CPA - COLA
ReturnHeader/ReturnTs02025-05-15T14:59:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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