Civic Intelligence

South Carolina Association of School Business Officials

990 • Fiscal year 2014 • EIN 57-0836747

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 20, 2014

Organization ProfileWWW.SCASBO.NET
PO Box 656329260

(843) 398-2273

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

10th percentile

-36%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

8th percentile

-50%

Faster asset growth than 8% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$92,049

Down $93,875 (-50%) from 2013

Net Assets

Down

$92,049

Down $93,875 (-50%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin10th percentile

Revenue

$262,946

No earlier filing loaded for comparison.

Expenses

Up

$356,821

Up $126,442 (+55%) from 2013

Net Income

-$93,875

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$400K$300K$200K$100K$0Assets 2011: $132,764Net Assets 2011: $132,7642011Assets 2012: $190,270Net Assets 2012: $190,2702012Assets 2013: $185,924Liabilities 2013: $0Net Assets 2013: $185,9242013Assets 2014: $92,049Liabilities 2014: $0Net Assets 2014: $92,0492014Assets 2015: $127,206Liabilities 2015: $0Net Assets 2015: $127,2062015Assets 2016: $158,917Liabilities 2016: $0Net Assets 2016: $158,9172016Assets 2017: $66,768Liabilities 2017: $0Net Assets 2017: $66,7682017Assets 2018: $148,026Liabilities 2018: $0Net Assets 2018: $148,0262018Assets 2019: $69,165Liabilities 2019: $0Net Assets 2019: $69,1652019Assets 2020: $226,471Liabilities 2020: $132,882Net Assets 2020: $93,5892020Assets 2021: $116,880Liabilities 2021: $0Net Assets 2021: $116,8802021Assets 2022: $260,003Liabilities 2022: $0Net Assets 2022: $260,0032022Assets 2023: $301,126Liabilities 2023: $0Net Assets 2023: $301,1262023Assets 2024: $117,398Liabilities 2024: $0Net Assets 2024: $117,3982024Assets 2025: $296,560Liabilities 2025: $0Net Assets 2025: $296,5602025

Highlighted filing

2014

Assets$92,049
Liabilities$0
Net Assets$92,049
Open 2014 Filing

Operations Trend

Revenue Growth72nd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $155,177Expenses 2011: $127,755Net Income 2011: $27,4222011Revenue 2012: $181,886Expenses 2012: $124,380Net Income 2012: $57,5062012Expenses 2013: $230,3792013Revenue 2014: $262,946Expenses 2014: $356,821Net Income 2014: -$93,8752014Revenue 2015: $218,345Expenses 2015: $183,188Net Income 2015: $35,1572015Revenue 2016: $256,369Expenses 2016: $224,658Net Income 2016: $31,7112016Revenue 2017: $315,151Expenses 2017: $407,300Net Income 2017: -$92,1492017Revenue 2018: $323,531Expenses 2018: $242,273Net Income 2018: $81,2582018Revenue 2019: $412,900Expenses 2019: $491,761Net Income 2019: -$78,8612019Revenue 2020: $388,173Expenses 2020: $363,749Net Income 2020: $24,4242020Revenue 2021: $242,013Expenses 2021: $218,722Net Income 2021: $23,2912021Revenue 2022: $360,289Expenses 2022: $217,166Net Income 2022: $143,1232022Revenue 2023: $405,837Expenses 2023: $364,714Net Income 2023: $41,1232023Revenue 2024: $429,284Expenses 2024: $613,012Net Income 2024: -$183,7282024Revenue 2025: $458,365Expenses 2025: $279,203Net Income 2025: $179,1622025

Highlighted filing

2014

Revenue$262,946
Expenses$356,821
Net Income-$93,875
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 20, 2014
Return Version
2013v3.1
Gross Receipts
$262,946
Mission and Program Overview

Mission

Education of school business officials

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$185,924$92,049▼ $93,875
Total Assets$185,924$92,049▼ $93,875
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$185,924$92,049▼ $93,875
Total Net Assets Fund Balance$185,924$92,049▼ $93,875
Total Liabilities and Net Assets / Fund Balance$185,924$92,049▼ $93,875
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
John GardnerPresident
-Secretary
-Treasurer
Mellanie JinnetteVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$262,946
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-93,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$356,821
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$347,809--$347,809
Other Expenses$3,907--$3,907
Total Functional Expenses$356,821$0$0$356,821
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Executive committee reviews and approves form 990 prior to its filing.”

Form 990, Page 6, Part VI, Line 19

“The bylaws and constitution are available on the website for download. Www.scasbo.net”

Filing and Contact Details

Filer

EIN
57-0836747

Signing Officer

Name
John Gardner
Title
President
Signed
2014-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Gardner
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Preparer
G Heyward Barnes CPA
Phone
8037943712
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“The association elects officers to serve on a rotational basis with a new director elected annually and the other directors moving up one position annualy. The elected director commits to serving seven years. All officers and directors serve without compensation or benefits.”

Raw XML Appendix273 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/ProfessionalFundraisingInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ELECTS OFFICERS TO SERVE ON A ROTATIONAL BASIS WITH A NEW DIRECTOR ELECTED ANNUALLY AND THE OTHER DIRECTORS MOVING UP ONE POSITION ANNUALY. THE ELECTED DIRECTOR COMMITS TO SERVING SEVEN YEARS. ALL OFFICERS AND DIRECTORS SERVE WITHOUT COMPENSATION OR BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE COMMITTEE REVIEWS AND APPROVES FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BYLAWS AND CONSTITUTION ARE AVAILABLE ON THE WEBSITE FOR DOWNLOAD. WWW.SCASBO.NET
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN GARDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10SOUTH CAROLINA ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine20OF SCHOOL BUSINESS OFFICIALS
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0570836747
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 6563
ReturnHeader/Filer/USAddress/City0COLUMBIA
ReturnHeader/Filer/USAddress/State0SC
ReturnHeader/Filer/USAddress/ZIPCode029260
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570692602
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BURKETT BURKETT & BURKETT CPAS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 2044
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WEST COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode029171
ReturnHeader/PreparerPersonGrp/PhoneNum08037943712
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0G HEYWARD BARNES CPA
ReturnHeader/ReturnTs02014-08-26T09:20:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-04-01
ReturnHeader/TaxPeriodEndDt02014-03-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$92,049
Liabilities
$0
Net assets
$92,049
Revenue
$262,946
Expenses
$356,821
Net income
-$93,875
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.00$2.97$4.58$2.79$1.79
2024Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$4.29$6.13$1.84
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.00$3.01$4.06$3.65$0.41
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.00$2.60$3.60$2.17$1.43
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$2.42$2.19$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.26$1.33$0.94$3.88$3.64$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$4.13$4.92$0.79
2018Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$3.24$2.42$0.81
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$3.15$4.07$0.92
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$2.56$2.25$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$2.18$1.83$0.35
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$2.63$3.57$0.94
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.00$1.86$2.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$1.90$1.82$1.24$0.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$1.33$1.55$1.28$0.27