Civic Intelligence

South Carolina Aviation Association

EIN 57-0954033 • 501(c)6 • Charleston, SC

Profile

Promote aviation profession

PO Box 80994Charleston, SC 29416

scaaonline.com

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.25x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

46th percentile

-0.9%

Higher net margin than 46% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

51st percentile

-0.6%

Faster asset growth than 51% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

-3.2%

Faster revenue growth than 45% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$297,092

Down $1,664 (-0.6%) from 2023

Liabilities

Up

$83,199

Up $1,448 (+1.8%) from 2023

Net Assets

Down

$213,893

Down $3,112 (-1.4%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin46th percentile

Revenue

Down

$328,758

Down $10,704 (-3.2%) from 2023

Expenses

Up

$331,870

Up $54,740 (+20%) from 2023

Net Income

Down

-$3,112

Down $65,444 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$300K$200K$100K$0Assets 2011: $105,103Liabilities 2011: $14,474Net Assets 2011: $90,6292011Assets 2012: $83,948Liabilities 2012: $6,530Net Assets 2012: $77,4182012Assets 2013: $119,694Liabilities 2013: $39,931Net Assets 2013: $79,7632013Assets 2014: $159,549Liabilities 2014: $55,635Net Assets 2014: $103,9142014Assets 2015: $142,425Liabilities 2015: $56,461Net Assets 2015: $85,9642015Assets 2016: $110,478Liabilities 2016: $81,078Net Assets 2016: $29,4002016Assets 2017: $120,039Liabilities 2017: $108,275Net Assets 2017: $11,7642017Assets 2018: $90,756Liabilities 2018: $65,150Net Assets 2018: $25,6062018Assets 2019: $110,323Liabilities 2019: $49,500Net Assets 2019: $60,8232019Assets 2020: $139,777Liabilities 2020: $34,896Net Assets 2020: $104,8812020Assets 2021: $196,836Liabilities 2021: $74,921Net Assets 2021: $121,9152021Assets 2022: $221,099Liabilities 2022: $66,426Net Assets 2022: $154,6732022Assets 2023: $298,756Liabilities 2023: $81,751Net Assets 2023: $217,0052023Assets 2024: $297,092Liabilities 2024: $83,199Net Assets 2024: $213,8932024

Highlighted filing

2024

Assets$297,092
Liabilities$83,199
Net Assets$213,893
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$400K$200K$0-$200KExpenses 2011: $189,1092011Expenses 2012: $279,8012012Revenue 2013: $235,203Expenses 2013: $232,858Net Income 2013: $2,3452013Revenue 2014: $256,016Expenses 2014: $231,865Net Income 2014: $24,1512014Revenue 2015: $345,069Expenses 2015: $345,786Net Income 2015: -$7172015Revenue 2016: $240,203Expenses 2016: $297,218Net Income 2016: -$57,0152016Revenue 2017: $257,265Expenses 2017: $274,901Net Income 2017: -$17,6362017Revenue 2018: $294,275Expenses 2018: $280,433Net Income 2018: $13,8422018Revenue 2019: $279,309Expenses 2019: $244,092Net Income 2019: $35,2172019Revenue 2020: $303,689Expenses 2020: $259,631Net Income 2020: $44,0582020Revenue 2021: $252,766Expenses 2021: $235,732Net Income 2021: $17,0342021Revenue 2022: $344,730Expenses 2022: $311,972Net Income 2022: $32,7582022Revenue 2023: $339,462Expenses 2023: $277,130Net Income 2023: $62,3322023Revenue 2024: $328,758Expenses 2024: $331,870Net Income 2024: -$3,1122024

Highlighted filing

2024

Revenue$328,758
Expenses$331,870
Net Income-$3,112
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$297,092
Liabilities
$83,199
Net assets
$213,893
Revenue
$328,758
Expenses
$331,870
Net income
-$3,112
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.97$0.83$2.14$3.29$3.32$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.99$0.82$2.17$3.39$2.77$0.62
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.66$1.55$3.45$3.12$0.33
2021Detailed filing. Detailed filing data is available for this year.$1.97$0.75$1.22$2.53$2.36$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.35$1.05$3.04$2.60$0.44
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.50$0.61$2.79$2.44$0.35
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.65$0.26$2.94$2.80$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.20$1.08$0.12$2.57$2.75$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.81$0.29$2.40$2.97$0.57
2015Detailed filing. Detailed filing data is available for this year.$1.42$0.56$0.86$3.45$3.46$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.56$1.04$2.56$2.32$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.20$0.40$0.80$2.35$2.33$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.07$0.77$2.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.14$0.91$1.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 26, 2025
Return Version
2024v5.0
Gross Receipts
$328,758
Mission and Program Overview

Mission

Promote aviation profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$281,053$282,539▲ $1,486
Rtn Earn Endowment Incm Other Fnds$217,005$213,893▼ $3,112
Prepaid Expenses and Deferred Charges$13,252$10,073▼ $3,179
Savings and Temporary Cash Investments$4,451$4,480▲ $29
Total Assets$298,756$297,092▼ $1,664
Liabilities
Deferred Revenue$81,751$83,199▲ $1,448
Total Liabilities$81,751$83,199▲ $1,448
Net Assets / Fund Balance
Total Net Assets Fund Balance$217,005$213,893▼ $3,112
Total Liabilities and Net Assets / Fund Balance$298,756$297,092▼ $1,664
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
James StephensPresident
Andy BusbeeDirector
Barbara ClarkDirector
Charles TaylorDirector
Chris BirkmeyerDirector
Katie EleamDirector
Steve ParryDirector
Steven GouldDirector
Zach NelsonDirector
Kevin HowellPast Preside
Frank MurraySecretary/tr
Ryan HounshellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$77,854
Program Service Revenue
$250,873
Investment Income
$31
Other Revenue
$0
Change in Net Assets
$-3,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,870
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$136,943--$136,943
Fees for Services Management-$69,314-$69,314
Fees for Services Lobbying-$60,362-$60,362
Other Expenses$4,744--$4,744
Insurance$2,126--$2,126
All Other Expenses$946$720-$1,666
Office Expenses-$1,360-$1,360
Travel$485--$485
Information Technology-$382-$382
Total Functional Expenses$199,732$132,138$0$331,870
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$78,705
Current Year Nondeductible Lobbying and Political Cost$60,362
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The organization is managed by beacon association management”

Form 990, Page 6, Part VI, Line 6

“Upon written application to the sc aviation association, hereafter referred as the 'scaa', in a manner prescribed by the board of directors and payment of applicable membership dues, applicants become members of the scaa in one of the following categories: 1. Individual membership - each entitled to one vote; 2. Government membership - each entitled to one vote; 3. Corporate membership - each entitled to one vote; 4. Honorary membership - no voting priviliges and not required to pay annual membership dues.”

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

“With regard to each question considered by the scaa, including election of the board of directors, each general member and ach corporate member in good standing shall be entitled to one vote.”

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

“Subject to the provisions of the bylaws and to such action of the scaa as may be taken at any annual regular or special meeting, the board of directors shall exercise control and supervision over the affairs of the board.”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
South Carolina Aviation Association
EIN
57-0954033
Phone
8032527128
Address
PO BOX 80994, CHARLESTON, SC 29416

Signing Officer

Name
Katie Koon
Title
Executive Director
Phone
8032527128
Signed
2025-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Koon
Formed
1992
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Johnson Tax & Accounting Solutions
Address
410 MILL ST SUITE 301, MT PLEASANT, SC 29464
Preparer
Steven Johnson CPA
Phone
8433885429
Raw XML Appendix352 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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IRS990ScheduleC/DuesAssessmentsAmt034475
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IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt060362
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt078705
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MANAGED BY BEACON ASSOCIATION MANAGEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON WRITTEN APPLICATION TO THE SC AVIATION ASSOCIATION, HEREAFTER REFERRED AS THE 'SCAA', IN A MANNER PRESCRIBED BY THE BOARD OF DIRECTORS AND PAYMENT OF APPLICABLE MEMBERSHIP DUES, APPLICANTS BECOME MEMBERS OF THE SCAA IN ONE OF THE FOLLOWING CATEGORIES: 1. INDIVIDUAL MEMBERSHIP - EACH ENTITLED TO ONE VOTE; 2. GOVERNMENT MEMBERSHIP - EACH ENTITLED TO ONE VOTE; 3. CORPORATE MEMBERSHIP - EACH ENTITLED TO ONE VOTE; 4. HONORARY MEMBERSHIP - NO VOTING PRIVILIGES AND NOT REQUIRED TO PAY ANNUAL MEMBERSHIP DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WITH REGARD TO EACH QUESTION CONSIDERED BY THE SCAA, INCLUDING ELECTION OF THE BOARD OF DIRECTORS, EACH GENERAL MEMBER AND ACH CORPORATE MEMBER IN GOOD STANDING SHALL BE ENTITLED TO ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUBJECT TO THE PROVISIONS OF THE BYLAWS AND TO SUCH ACTION OF THE SCAA AS MAY BE TAKEN AT ANY ANNUAL REGULAR OR SPECIAL MEETING, THE BOARD OF DIRECTORS SHALL EXERCISE CONTROL AND SUPERVISION OVER THE AFFAIRS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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/TotalFunctionalExpensesGrp/ProgramServicesAmt0199732
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331870
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081751
IRS990/TotalLiabilitiesEOYAmt083199
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IRS990/TotalLiabilitiesGrp/EOYAmt083199
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0217005
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0213893
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0195
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IRS990/USAddress/AddressLine1Txt0PO BOX 80994
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029416
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IRS990/WebsiteAddressTxt0HTTPS://SCAAONLINE.COM/
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE KOON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08032527128
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA AVIATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0570954033
ReturnHeader/Filer/PhoneNum08032527128
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 80994
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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/PreparationDt02025-06-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN JOHNSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-03T14:21:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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