Civic Intelligence

Palmetto Regional Volley Ball Association Inc.

EIN 57-0858188 • 501(c)3 • Ninety Six, SC

Pub. 78 Eligible

Profile

To foster and conduct area and regional amateur instructional competition indoor and outdoor volleyball programs. Also to represent the region at the national level.

137 Gardenia DriveNinety Six, SC 29666
Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

89th percentile

50%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$57,240

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

82nd percentile

25%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-29%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,075,945

Up $420,610 (+25%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,075,945

Up $420,610 (+25%) from 2023

Revenue

Down

$849,583

Down $344,394 (-29%) from 2023

Expenses

Down

$428,973

Down $537,876 (-56%) from 2023

Net Income

Up

$420,610

Up $193,482 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $104,162Liabilities 2010: $02010Assets 2011: $181,063Liabilities 2011: $02011Assets 2012: $308,576Liabilities 2012: $02012Assets 2013: $413,911Liabilities 2013: $0Net Assets 2013: $413,9112013Assets 2014: $418,624Liabilities 2014: $0Net Assets 2014: $418,6242014Assets 2015: $688,015Liabilities 2015: $0Net Assets 2015: $688,0152015Assets 2016: $836,346Liabilities 2016: $1,292Net Assets 2016: $835,0542016Assets 2017: $812,117Liabilities 2017: $0Net Assets 2017: $812,1172017Assets 2018: $876,408Liabilities 2018: $0Net Assets 2018: $876,4082018Assets 2019: $1,054,791Liabilities 2019: $0Net Assets 2019: $1,054,7922019Assets 2020: $969,491Liabilities 2020: $0Net Assets 2020: $969,4912020Assets 2021: $1,216,248Liabilities 2021: $0Net Assets 2021: $1,216,2482021Assets 2022: $1,428,207Liabilities 2022: $0Net Assets 2022: $1,428,2072022Assets 2023: $1,655,335Liabilities 2023: $0Net Assets 2023: $1,655,3352023Assets 2024: $2,075,945Liabilities 2024: $0Net Assets 2024: $2,075,9452024

Highlighted filing

2024

Assets$2,075,945
Liabilities$0
Net Assets$2,075,945

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $121,919Expenses 2010: $127,008Net Income 2010: -$5,0892010Revenue 2011: $159,112Expenses 2011: $168,541Net Income 2011: -$9,4292011Revenue 2012: $197,264Expenses 2012: $69,751Net Income 2012: $127,5132012Revenue 2013: $548,418Expenses 2013: $443,083Net Income 2013: $105,3352013Revenue 2014: $491,255Expenses 2014: $486,542Net Income 2014: $4,7132014Revenue 2015: $758,390Expenses 2015: $488,999Net Income 2015: $269,3912015Revenue 2016: $796,176Expenses 2016: $649,137Net Income 2016: $147,0392016Revenue 2017: $819,524Expenses 2017: $842,461Net Income 2017: -$22,9372017Revenue 2018: $823,558Expenses 2018: $759,267Net Income 2018: $64,2912018Revenue 2019: $938,025Expenses 2019: $759,640Net Income 2019: $178,3852019Revenue 2020: $533,686Expenses 2020: $618,986Net Income 2020: -$85,3002020Revenue 2021: $875,145Expenses 2021: $628,388Net Income 2021: $246,7572021Revenue 2022: $926,798Expenses 2022: $731,261Net Income 2022: $195,5372022Revenue 2023: $1,193,977Expenses 2023: $966,849Net Income 2023: $227,1282023Revenue 2024: $849,583Expenses 2024: $428,973Net Income 2024: $420,6102024

Highlighted filing

2024

Revenue$849,583
Expenses$428,973
Net Income$420,610

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.85$0.43$0.42
2023Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$1.19$0.97$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.93$0.73$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.88$0.63$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.53$0.62$0.09
2019Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$0.94$0.76$0.18
2018Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.82$0.76$0.06
2017Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.82$0.84$0.02
2016Summary only. Only limited summary data is available for this year.$0.84$0.00$0.84$0.80$0.65$0.15
2015Summary only. Only limited summary data is available for this year.$0.69$0.00$0.69$0.76$0.49$0.27
2014Summary only. Only limited summary data is available for this year.$0.42$0.00$0.42$0.49$0.49$0.00
2013Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$0.55$0.44$0.11
2012Summary only. Only limited summary data is available for this year.$0.31$0.00$0.20$0.07$0.13
2011Summary only. Only limited summary data is available for this year.$0.18$0.00$0.16$0.17$0.01
2010Summary only. Only limited summary data is available for this year.$0.10$0.00$0.12$0.13$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$849,583
Mission and Program Overview

Mission

To foster and conduct area and regional amateur instructional competition indoor and outdoor volleyball programs. Also to represent the region at the national level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$653,928$1,721,532▲ $1,067,604
Cash and Non-Interest-Bearing Accounts$975,743$354,413▼ $621,330
Accounts Receivable$25,664--
Total Assets$1,655,335$2,075,945▲ $420,610
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,655,335$2,075,945▲ $420,610
Total Net Assets Fund Balance$1,655,335$2,075,945▲ $420,610
Total Liabilities and Net Assets / Fund Balance$1,655,335$2,075,945▲ $420,610
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James PedenCommissionerFT$57,240$57,240
Susanne DillonBod Chair/ou-$2,437$2,437
Charles a Rey JrBod Vice CHA-$2,050$2,050
Kimberly ChristmanBod Secretar-$2,050$2,050
Angela FreezeBod 5-$1,750$1,750
Luis MartinezBod Member-$1,750$1,750
Revenue and Support

Revenue Composition

Contributions and Grants
$10,568
Program Service Revenue
$801,438
Investment Income
$37,577
Other Revenue
$0
All Other Contributions
$10,568
Change in Net Assets
$420,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,503
Salaries, Compensation, and Employee Benefits$97,470
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,393--$69,393
Fees for Services Other$44,031$23,786-$67,817
Current Officers, Directors, Trustees, and Key Employees$19,057$4,040-$23,097
Other Expenses$15,539--$15,539
Conferences and Meetings-$5,436-$5,436
Advertising-$5,000-$5,000
Payroll Taxes-$4,980-$4,980
Information Technology-$4,745-$4,745
Occupancy-$2,750-$2,750
Office Expenses-$2,036-$2,036
Travel-$788-$788
All Other Expenses-$500-$500
Interest-$210-$210
Total Functional Expenses$374,702$54,271$0$428,973
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Tournament Host-No$120,433
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
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 2

James peden cs sports direct commissioner owner married to the commisioner

Form 990, Page 6, Part VI, Line 6

Membership is made up of volleyball clubs.

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

Each club director may vote on significant issues at directors meetings. They also vote on who sits on the board of directors.

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

A scanned copy of the 990 and supporting schedules is provided to the board of directors via email and is available to all club members upon request.

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

Compensation is based on membership growth and is reviewed annualy by the board of dirctors.

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

Compensation is based on membershiop growth and is reviewed annually by the board of dirctors.

Form 990, Page 6, Part VI, Line 19

Governign documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Palmetto Region Volleyball Ass
EIN
57-0858188
Address
137 GARDENIA DRIVE, NINETY SIX, SC 29666

Signing Officer

Name
Shelley Husson
Title
Treasurer
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Peden
Formed
1988
Legal Domicile
Sc
Voting Board Members
80
Independent Board Members
80
Employees
2

Preparer

Firm
Shelley Kender CPA
Address
444 BECKENHAM LANE, GREENVILLE, SC 29609
Preparer
Shelley Husson
Phone
8649182528
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Aes format coordinator 6,350 0 0 newsletter 0 4,250 0 referee clinics 4,000 0 0 sportsengine support 11,000 0 0 se club support 3,980 0 0 team seeding 2,836 0 0 socail media coordinator 0 5,144 0 high performance director 3,000 0 0 asst official chair 2,500 0 0 boys coordinator 2,587 0 0 referee scheduler 7,778 0 0 operations 0 14,000 0 misc 0 392 0 total 44,031 23,786 0

Raw XML Appendix341 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04307499
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04379189
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0849583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01193977
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0926798
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0875145
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0533686
IRS990ScheduleA/Total509Grp/TotalAmt04379189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0849583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01193977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0926798
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0875145
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0533686
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04379189
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SPORTS DIRECT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TOURNAMENT HOST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0120433
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0JIMMY PEDEN HOSTS A TOURNAMENTS THROUGH HIS COMPANY SPORTS DIRECT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAMES PEDEN CS SPORTS DIRECT COMMISSIONER OWNER MARRIED TO THE COMMISIONER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS MADE UP OF VOLLEYBALL CLUBS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH CLUB DIRECTOR MAY VOTE ON SIGNIFICANT ISSUES AT DIRECTORS MEETINGS. THEY ALSO VOTE ON WHO SITS ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A SCANNED COPY OF THE 990 AND SUPPORTING SCHEDULES IS PROVIDED TO THE BOARD OF DIRECTORS VIA EMAIL AND IS AVAILABLE TO ALL CLUB MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS BASED ON MEMBERSHIP GROWTH AND IS REVIEWED ANNUALY BY THE BOARD OF DIRCTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS BASED ON MEMBERSHIOP GROWTH AND IS REVIEWED ANNUALLY BY THE BOARD OF DIRCTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNIGN DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AES FORMAT COORDINATOR 6,350 0 0 NEWSLETTER 0 4,250 0 REFEREE CLINICS 4,000 0 0 SPORTSENGINE SUPPORT 11,000 0 0 SE CLUB SUPPORT 3,980 0 0 TEAM SEEDING 2,836 0 0 SOCAIL MEDIA COORDINATOR 0 5,144 0 HIGH PERFORMANCE DIRECTOR 3,000 0 0 ASST OFFICIAL CHAIR 2,500 0 0 BOYS COORDINATOR 2,587 0 0 REFEREE SCHEDULER 7,778 0 0 OPERATIONS 0 14,000 0 MISC 0 392 0 TOTAL 44,031 23,786 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01655335
IRS990/TotalAssetsEOYAmt02075945
IRS990/TotalAssetsGrp/BOYAmt01655335
IRS990/TotalAssetsGrp/EOYAmt02075945
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010568
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054271
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0374702
IRS990/TotalFunctionalExpensesGrp/TotalAmt0428973
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01655335
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02075945
IRS990/TotalProgramServiceExpensesAmt0374702
IRS990/TotalProgramServiceRevenueAmt0801438
IRS990/TotalReportableCompFromOrgAmt067277
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0839015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0849583
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01655335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02075945
IRS990/TravelGrp/ManagementAndGeneralAmt0788
IRS990/TravelGrp/TotalAmt0788
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0137 GARDENIA DRIVE
IRS990/USAddress/CityNm0NINETY SIX
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029666
IRS990/VotingMembersGoverningBodyCnt080
IRS990/VotingMembersIndependentCnt080
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHELLEY HUSSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALMETTO REGION VOLLEYBALL ASS
ReturnHeader/Filer/BusinessNameControlTxt0PALM
ReturnHeader/Filer/EIN0570858188
ReturnHeader/Filer/USAddress/AddressLine1Txt0137 GARDENIA DRIVE
ReturnHeader/Filer/USAddress/CityNm0NINETY SIX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029666
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHELLEY KENDER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0444 BECKENHAM LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029609
ReturnHeader/PreparerPersonGrp/PhoneNum08649182528
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELLEY HUSSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T11:07:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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