Civic Intelligence

Communities in Schools of the Midlands Inc

990 • Fiscal year 2016 • EIN 57-0855391

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 09, 2016

Post Office Box 8884Columbia, SC 29202

(803) 254-9727

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.02x

Higher debt load relative to assets than 43% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

33rd percentile

-2.6%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

78th percentile

$71,970

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

37th percentile

-1.7%

Faster asset growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

29th percentile

-7.7%

Faster revenue growth than 29% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$358,284

Down $6,252 (-1.7%) from 2015

Net Assets

Up

$351,268

Up $8,696 (+2.5%) from 2015

Liabilities

Down

$7,016

Down $14,948 (-68%) from 2015

Revenue

Down

$522,036

Down $43,549 (-7.7%) from 2015

Expenses

Down

$535,838

Down $2,937 (-0.5%) from 2015

Net Income

Down

-$13,802

Down $40,612 (-151%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $149,352Liabilities 2010: $52,886Net Assets 2010: $96,4662010Assets 2011: $237,885Liabilities 2011: $80,556Net Assets 2011: $157,3292011Assets 2012: $363,503Liabilities 2012: $159,273Net Assets 2012: $204,2302012Assets 2013: $372,000Liabilities 2013: $85,938Net Assets 2013: $286,0622013Assets 2014: $340,425Liabilities 2014: $21,909Net Assets 2014: $318,5162014Assets 2015: $364,536Liabilities 2015: $21,964Net Assets 2015: $342,5722015Assets 2016: $358,284Liabilities 2016: $7,016Net Assets 2016: $351,2682016Assets 2017: $317,964Liabilities 2017: $10,999Net Assets 2017: $306,9652017Assets 2018: $247,725Liabilities 2018: $10,018Net Assets 2018: $237,7072018Assets 2019: $194,113Liabilities 2019: $8,013Net Assets 2019: $186,1002019Assets 2020: $300,769Liabilities 2020: $79,609Net Assets 2020: $221,1602020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2016

Assets$358,284
Liabilities$7,016
Net Assets$351,268

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $459,8732010Expenses 2011: $549,6542011Expenses 2012: $639,7942012Expenses 2013: $714,0762013Revenue 2014: $763,566Expenses 2014: $735,656Net Income 2014: $27,9102014Revenue 2015: $565,585Expenses 2015: $538,775Net Income 2015: $26,8102015Revenue 2016: $522,036Expenses 2016: $535,838Net Income 2016: -$13,8022016Revenue 2017: $525,427Expenses 2017: $561,877Net Income 2017: -$36,4502017Revenue 2018: $451,372Expenses 2018: $499,293Net Income 2018: -$47,9212018Revenue 2019: $455,391Expenses 2019: $506,998Net Income 2019: -$51,6072019Revenue 2020: $666,355Expenses 2020: $631,295Net Income 2020: $35,0602020Revenue 2021: $412,488Expenses 2021: $633,649Net Income 2021: -$221,1612021

Highlighted filing

2016

Revenue$522,036
Expenses$535,838
Net Income-$13,802
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 9, 2016
Return Version
2015v2.1
Gross Receipts
$530,502
Mission and Program Overview

Mission

Communities in schools of the midlands surrounds students who exhibit risk factors for dropping out of school with community resources to help them stay in school, achieve success and ultimately graduate and be prepared for life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$128,420$141,302▲ $12,882
Savings and Temporary Cash Investments$175,539$116,446▼ $59,093
Investments Other Securities$44,080$68,044▲ $23,964
Accounts Receivable$5,645$21,262▲ $15,617
Prepaid Expenses and Deferred Charges$5,298$6,759▲ $1,461
Land, Buildings, and Equipment, Net$3,963$2,880▼ $1,083
Total Assets$364,536$358,284▼ $6,252
Other Assets Total$1,591$1,591→ $0
Liabilities
Accounts Payable and Accrued Expenses$21,964$7,016▼ $14,948
Total Liabilities$21,964$7,016▼ $14,948
Net Assets / Fund Balance
Unrestricted Net Assets$231,366$264,438▲ $33,072
Temporarily Rstr Net Assets$111,206$86,830▼ $24,376
Total Net Assets Fund Balance$342,572$351,268▲ $8,696
Total Liabilities and Net Assets / Fund Balance$364,536$358,284▼ $6,252

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,880$20,574$23,454
Other Securities$68,044--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Terry L LinderExecutive DirectorFT$71,970$71,970

Board Members and Trustees

NameTitle
Meda CobbPresident
Michael GreeneVice President
Becky WychBoard Member
Bob MasonBoard Member
Connie CainBoard Member
Emily BrannenBoard Member
Joe BentonBoard Member
Jon HethcoxBoard Member
Joseph BiasBoard Member
Keith ShealyBoard Member
M Lowndes MacdonaldBoard Member
Marcella Heyward-evansBoard Member
Pamela AdamsBoard Member
Porter JohnsonBoard Member
Rhittie GettoneBoard Member
Toni CampbellSecretary
Preston SabalisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$492,815
Program Service Revenue
$0
Investment Income
$1,667
Other Revenue
$27,554
All Other Contributions
$250,408
Change in Net Assets
$-13,802

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory27$3,850Cost of Donated Property
Other Non Cash Contri Table4$3,582Cost of Donated Prop
Other Non Cash Contri Table18$2,811Cost of Donated Prop
Other Non Cash Contri Table14$450Cost of Donated Prop
Total Noncash Contributions63$10,693-

Audited Revenue Reconciliation

Revenue per Audited Statements
$522,036
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$265,950
Total Revenue per Audited Statements
$787,986
Total Revenue per Form 990
$522,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$442,451
Other Expenses$93,387
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$265,929$18,040-$283,969
Current Officers, Directors, Trustees, and Key Employees$50,379$21,591-$71,970
Other Employee Benefits$49,254$5,020-$54,274
Payroll Taxes$29,014$3,224-$32,238
Occupancy$13,570$5,816-$19,386
Office Expenses$12,432$665-$13,097
Fees for Services Accounting$7,520$3,223-$10,743
All Other Expenses$3,778$1,476-$5,254
Conferences and Meetings$3,862$106-$3,968
Other Expenses$1,899$211-$2,110
Depreciation Depletion$812$271-$1,083
Interest-$19-$19
Total Functional Expenses$461,033$74,805$0$535,838

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$779,291
Expenses per Audited Statements$535,838
Total Expenses per Form 990$535,838
Expenses Not Reported on Form 990$243,453
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,635
Fundraising Direct Expenses$8,466
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Oyster Roast$43,027$30,640$1,112$29,528
180 Club$2,995$2,995-$2,995
Total Events$46,022$33,635$8,467$25,168
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owner/board MemberAccountingNo$7,577
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The board of directors may elect the governing body.

Form 990, Part VI, Section B, Line 11

The treasurer will present the 990 to the board of directors or finance committee for review and approval.

Form 990, Part VI, Section C, Line 19

The organization makes the documents available upon request.

Filing and Contact Details

Filer

Filer Name
Communities in Schools
EIN
57-0855391
Phone
8032549727
Address
POST OFFICE BOX 8884, COLUMBIA, SC 29202

Signing Officer

Name
Ms Terry L Linder
Title
Exec. Director
Phone
8032549727
Signed
2016-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ms Terry L Linder
Formed
1987
Legal Domicile
Sc
Voting Board Members
17
Independent Board Members
17
Employees
16
Volunteers
66

Preparer

Firm
SCHMOYER AND COMPANY LLC CPA'S
Address
PO BOX 11881, COLUMBIA, SC 29211-1188
Preparer
Terry K Schmoyer Jr CPA
Phone
8032542050
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Donated services and use of facilities: -234,987.

FORM 990, PART XII, LINE 2C:

The oversight process or selection process did not change during the year.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be substantiated upon examination by the irs. Management has analyzed the tax positions taken by the organization, and has concluded that as of june 30, 2012, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations prior to 2008.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 8,466.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 8,466.

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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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IRS990/GovernmentGrantsAmt0230020
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0530502
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt019
IRS990/InterestGrp/TotalAmt019
IRS990/InvestmentIncomeGrp/ExclusionAmt01667
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01667
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt044080
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02880
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IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0COMMUNITIES IN SCHOOLS OF THE MIDLANDS SURROUNDS STUDENTS WHO EXHIBIT RISK FACTORS FOR DROPPING OUT OF SCHOOL WITH COMMUNITY RESOURCES TO HELP THEM STAY IN SCHOOL, ACHIEVE SUCCESS AND ULTIMATELY GRADUATE AND BE PREPARED FOR LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0342572
IRS990/NetAssetsOrFundBalancesEOYAmt0351268
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt025169
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt025169
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt022498
IRS990/NoncashContributionsAmt023080
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05816
IRS990/OccupancyGrp/ProgramServicesAmt013570
IRS990/OccupancyGrp/TotalAmt019386
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0665
IRS990/OfficeExpensesGrp/ProgramServicesAmt012432
IRS990/OfficeExpensesGrp/TotalAmt013097
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01591
IRS990/OtherAssetsTotalGrp/EOYAmt01591
IRS990/OtherChangesInNetAssetsAmt0-234987
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05020
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt049254
IRS990/OtherEmployeeBenefitsGrp/TotalAmt054274
IRS990/OtherExpensesGrp/Desc0IN-KIND EXPENSE
IRS990/OtherExpensesGrp/Desc1INSURANCE
IRS990/OtherExpensesGrp/Desc2TELEPHONE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011540
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12256
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3211
IRS990/OtherExpensesGrp/ProgramServicesAmt011540
IRS990/OtherExpensesGrp/ProgramServicesAmt19023
IRS990/OtherExpensesGrp/ProgramServicesAmt22021
IRS990/OtherExpensesGrp/ProgramServicesAmt31899
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IRS990/OtherExpensesGrp/TotalAmt111279
IRS990/OtherExpensesGrp/TotalAmt23368
IRS990/OtherExpensesGrp/TotalAmt32110
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02385
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018040
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0265929
IRS990/OtherSalariesAndWagesGrp/TotalAmt0283969
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03224
IRS990/PayrollTaxesGrp/ProgramServicesAmt029014
IRS990/PayrollTaxesGrp/TotalAmt032238
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05298
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06759
IRS990/PrincipalOfficerNm0MS TERRY L LINDER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0529990
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01000
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IRS990/PYOtherRevenueAmt033653
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt026810
IRS990/PYSalariesCompEmpBnftPaidAmt0432103
IRS990/PYTotalExpensesAmt0538775
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0565585
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-13802
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0175539
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0116446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0492815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0529991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0737683
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0705348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0672745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03138582
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01667
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01942
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01986
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01880
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01739
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09214
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt027554
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt033652
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt023897
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt018857
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0138746
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95500
IRS990ScheduleA/PublicSupportPY170Pct00.95260
IRS990ScheduleA/PublicSupportTotal170Amt03138582
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0492815
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0705348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0672745
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03138582
IRS990ScheduleA/TotalSupportAmt03286542
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0234986
IRS990ScheduleD/DonatedServicesUseFcltsAmt0234987
IRS990ScheduleD/EquipmentGrp/BookValueAmt02880
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020574
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023454
IRS990ScheduleD/ExpensesNotReportedAmt0243453
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0535838
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt022498
IRS990ScheduleD/OtherExpensesIncludedAmt08466
IRS990ScheduleD/OtherRevenueAmt08466
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt068044
IRS990ScheduleD/OtherSecuritiesGrp/Desc0SCANA CORPORATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0265950

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