Civic Intelligence

South Carolina Environmental Law

EIN 57-1031430 • 501(c)3 • Pawleys Island, SC

Profile

To protect the natural environment of South Carolina by providing legal services and advice to environmental organizations and concerned citizens and by improving the state's system of environmental regulation.

PO Box 1380Pawleys Island, SC 29585

scelp.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

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

Net Margin

13th percentile

-24%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

90th percentile

$209,731

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

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

Asset Growth

20th percentile

-7.2%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

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

Assets

Down

$3,440,592

Down $267,269 (-7.2%) from 2023

Liabilities

Up

$172,511

Up $40,962 (+31%) from 2023

Net Assets

Down

$3,268,081

Down $308,231 (-8.6%) from 2023

Revenue

Up

$1,592,997

Up $170,102 (+12%) from 2023

Expenses

Up

$1,970,780

Up $372,739 (+23%) from 2023

Net Income

Down

-$377,783

Down $202,637 (-116%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $168,748Liabilities 2011: $6,099Net Assets 2011: $162,6492011Assets 2012: $274,929Liabilities 2012: $5,508Net Assets 2012: $269,4212012Assets 2013: $261,162Liabilities 2013: $14,855Net Assets 2013: $246,3072013Assets 2014: $310,452Liabilities 2014: $5,407Net Assets 2014: $305,0452014Assets 2015: $425,511Liabilities 2015: $10,018Net Assets 2015: $415,4932015Assets 2016: $409,570Liabilities 2016: $12,090Net Assets 2016: $397,4802016Assets 2017: $584,165Liabilities 2017: $12,404Net Assets 2017: $571,7612017Assets 2018: $780,625Liabilities 2018: $11,958Net Assets 2018: $768,6672018Assets 2019: $909,907Liabilities 2019: $25,419Net Assets 2019: $884,4882019Assets 2020: $1,052,927Liabilities 2020: $26,074Net Assets 2020: $1,026,8532020Assets 2021: $1,508,788Liabilities 2021: $30,544Net Assets 2021: $1,478,2442021Assets 2022: $3,760,661Liabilities 2022: $167,802Net Assets 2022: $3,592,8592022Assets 2023: $3,707,861Liabilities 2023: $131,549Net Assets 2023: $3,576,3122023Assets 2024: $3,440,592Liabilities 2024: $172,511Net Assets 2024: $3,268,0812024

Highlighted filing

2024

Assets$3,440,592
Liabilities$172,511
Net Assets$3,268,081

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $303,4272011Expenses 2012: $358,7182012Revenue 2013: $409,303Expenses 2013: $431,917Net Income 2013: -$22,6142013Revenue 2014: $477,886Expenses 2014: $419,454Net Income 2014: $58,4322014Revenue 2015: $548,362Expenses 2015: $436,759Net Income 2015: $111,6032015Revenue 2016: $507,932Expenses 2016: $528,516Net Income 2016: -$20,5842016Revenue 2017: $780,818Expenses 2017: $615,547Net Income 2017: $165,2712017Revenue 2018: $860,554Expenses 2018: $658,444Net Income 2018: $202,1102018Revenue 2019: $909,055Expenses 2019: $802,549Net Income 2019: $106,5062019Revenue 2020: $1,057,153Expenses 2020: $936,761Net Income 2020: $120,3922020Revenue 2021: $1,646,818Expenses 2021: $1,195,843Net Income 2021: $450,9752021Revenue 2022: $3,659,496Expenses 2022: $1,476,192Net Income 2022: $2,183,3042022Revenue 2023: $1,422,895Expenses 2023: $1,598,041Net Income 2023: -$175,1462023Revenue 2024: $1,592,997Expenses 2024: $1,970,780Net Income 2024: -$377,7832024

Highlighted filing

2024

Revenue$1,592,997
Expenses$1,970,780
Net Income-$377,783

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.17$3.27$1.59$1.97$0.38
2023Summary only. Only limited summary data is available for this year.$3.71$0.13$3.58$1.42$1.60$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.17$3.59$3.66$1.48$2.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.03$1.48$1.65$1.20$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.03$1.03$1.06$0.94$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.03$0.88$0.91$0.80$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.01$0.77$0.86$0.66$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.01$0.57$0.78$0.62$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.01$0.40$0.51$0.53$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.55$0.44$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.31$0.48$0.42$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$0.41$0.43$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.27$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.01$0.16$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.0
Gross Receipts
$2,641,682
Mission and Program Overview

Mission

To protect the natural environment of South Carolina by providing legal services and advice to environmental organizations and concerned citizens and by improving the state's system of environmental regulation.

We use our legal expertise to protect the land, water and communities across south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,842,059$1,983,472▲ $141,413
Savings and Temporary Cash Investments$589,655$585,536▼ $4,119
Pledges and Grants Receivable$743,114$345,061▼ $398,053
Cash and Non-Interest-Bearing Accounts$205,657$141,683▼ $63,974
Land, Buildings, and Equipment, Net$3,236$2,106▼ $1,130
Total Assets$3,707,861$3,440,592▼ $267,269
Other Assets Total$324,140$382,734▲ $58,594
Liabilities
Other Liabilities$88,885$116,795▲ $27,910
Accounts Payable and Accrued Expenses$42,664$55,716▲ $13,052
Total Liabilities$131,549$172,511▲ $40,962
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,791,863$2,920,661▲ $128,798
Net Assets With Donor Restrictions$784,449$347,420▼ $437,029
Total Net Assets Fund Balance$3,576,312$3,268,081▼ $308,231
Total Liabilities and Net Assets / Fund Balance$3,707,861$3,440,592▼ $267,269

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,106$30,157$32,263
Other Assets Org$114,812--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$237,098-▲ $33,544-$267,922
2023$116,318$100,000▲ $22,926-$237,098
2022$132,099-▼ $14,470-$116,318
2021$112,073-▲ $21,314-$132,099
2020$100,113-▲ $12,955-$112,073
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy E ArmstrongExecutive DiFT$189,000$20,731$209,731
Amy E ArmstrongExecutive Director-$189,000$20,731$209,731
Leslie LenhardtSr. ManagingFT$114,008$24,978$138,986
Benjamin CunninghamSr. ManagingFT$116,482$5,500$121,982
Filippo RavalicoDirector of OperFT$102,887$15,658$118,545

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,383,988
Program Service Revenue
$60,740
Investment Income
$127,504
Other Revenue
$20,765
All Other Contributions
$1,295,411
Change in Net Assets
$-377,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,596,565
Revenue Not Reported on Financial Statements
$-3,568
Revenue Not Reported on Form 990
$79,975
Other Revenue Adjustments
$-26,326
Total Revenue per Audited Statements
$1,676,540
Total Revenue per Form 990
$1,592,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,523,321
Other Expenses$447,459
Total Fundraising Expense$340,338
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$772,304$112,880$193,119$1,078,303
Current Officers, Directors, Trustees, and Key Employees$86,940$45,360$56,700$189,000
Other Employee Benefits$82,961$13,335$21,584$117,880
Payroll Taxes$70,381$8,427$16,303$95,111
Occupancy$64,220$9,417$18,180$91,817
Pension Plan Contributions$31,795$3,625$7,607$43,027
Fees for Services Lobbying$33,104--$33,104
Fees for Services Other$23,542$4,225$2,958$30,725
Office Expenses$21,126$3,018$6,036$30,180
Information Technology$16,663$2,762$7,910$27,335
Travel$22,175$818$2,788$25,781
Advertising$22,559$136$785$23,480
Fees for Service Investment Mgmnt Fees-$22,758-$22,758
Conferences and Meetings$11,133$3,425$2,247$16,805
Insurance$8,925$1,310$2,609$12,844
Other Expenses$12$11,422$191$11,434
All Other Expenses$7,483$975$1,321$9,779
Fees for Services Accounting-$9,000-$9,000
Depreciation Depletion$565$565-$1,130
Total Functional Expenses$1,376,815$253,627$340,338$1,970,780

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,984,771
Expenses per Audited Statements$1,974,348
Total Expenses per Form 990$1,970,780
Expenses Not Reported on Form 990$10,423
Expenses Not Reported on Financial Statements$-3,568
Other Expense Adjustments$-26,326
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,091
Fundraising Direct Expenses$26,326
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wild Side$135,668$47,091$6,587$40,504
Total Events$135,668$47,091$26,326$20,765
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$116,795
Governance and Compliance

Governance Checklist

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

Form 990 is reviewed by the executive director and members of the board of directors before filing

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

The organization's conflict of interest policy is regularly and consistently monitored and enforced using procedures such as the following: new case memos are provided for board approval, all parties involved are disclosed, cases are continually updated for board review, board members are required to read and sign the conflicts policy annually.

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

The board has in place a policy for determining the executive director's compensation. This process includes a review and approval of the compensation by the board's governance committee. Compensation data for comparable positions at similar organizations is used in this process. The decision regarding the compensation arrangement is documented.

Form 990, Page 6, Part VI, Line 19

No other documents are available to the public.

Filing and Contact Details

Filer

Filer Name
South Carolina Environmental Law
EIN
57-1031430
Phone
8435270078
Address
PO BOX 1380, PAWLEYS ISLAND, SC 29585

Signing Officer

Name
Amy E Armstrong
Title
Executive Director
Phone
8435270078
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy E Armstrong
Formed
1995
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
18
Volunteers
26

Preparer

Firm
Burkett Burkett & Burkett Cpas Pa
Address
PO BOX 2044, WEST COLUMBIA, SC 29171
Preparer
Matthew P Hodges CPA
Phone
8037943712
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

In the face of the worsening climate crisis and escalating loss of wildlife, habitat, and healthy ecosystems, in 2021 scelp adopted a new 5- year plan, including three ambitious programmatic goals. To protect life-sustaining natural systems, scelp has continued acting as the last line of defense against harmful land uses, using litigation and advocacy to establish new and better law for land, water and wildlife; and supporting nature-based laws and policies that promote resilience and adaptation. To protect water from current and future threats, scelp has been advocating for sustainable water uses, for conservation and restoration of water quality and aquatic life, and for legal protections for state-of-the art stormwater and floodplain practices. To advance environmental justice across south carolina, scelp's legal advocacy has been countering environmental inequities in frontline communities, carrying forward scelp's original motto "no case is too small" whenever a vulnerable community seeks assistance in our areas of expertise. Our ares of expertise include coastal management, water and wetlands, wildlife and habitat conservation, landfills, nuclear and toxic waste. Each program service includes legal advice and consultation, legal advocacy to improve projects and management decisions without the need for litigation, and formal legal challenges and enforcement actions.

Form 990, Part XI, Line 9

Fundraising revenues are shown net of expenses on the 990 26,326 but are shown separately on the audited financial 0 statements. Direct fundraising expenses were 31,249. 0 fundraising revenues are shown net of expenses on the 990 -26,326 but are shown separately on the audited financial 0 statements. Direct fundraising expenses were 31,249. 0

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The permanent endowment is held by the coastal community foundation of south carolina, inc. The primary purpose of the endowment is to provide distributions to the south carolina environmental law project, inc. In support of its charitable purposes, to be used for such specific purposes as the board of directors of the south carolina environmental law project, inc. Deems appropriate to enhance its charitable activities.

Schedule D, Page 4, Part XI, Line 4B

Fundraising revenues are shown net of expenses on the 990 -26,326 but are shown separately on the audited financial 0 statements. Direct fundraising expenses were 31,249. 0

Schedule D, Page 4, Part XII, Line 4B

Fundraising revenues are shown net of expenses on the 990 -26,326 but are shown separately on the audited financial 0 statements. Direct fundraising expenses were 31,249. 0

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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/Desc0IN THE FACE OF THE WORSENING CLIMATE CRISIS AND ESCALATING LOSS OF WILDLIFE, HABITAT, AND HEALTHY ECOSYSTEMS, IN 2021 SCELP ADOPTED A NEW 5- YEAR PLAN, INCLUDING THREE AMBITIOUS PROGRAMMATIC GOALS. TO PROTECT LIFE-SUSTAINING NATURAL SYSTEMS, SCELP HAS CONTINUED ACTING AS THE LAST LINE OF DEFENSE AGAINST HARMFUL LAND USES, USING LITIGATION AND ADVOCACY TO ESTABLISH NEW AND BETTER LAW FOR LAND, WATER AND WILDLIFE; AND SUPPORTING NATURE-BASED LAWS AND POLICIES THAT PROMOTE RESILIENCE AND ADAPTATION. TO PROTECT WATER FROM CURRENT AND FUTURE THREATS, SCELP HAS BEEN ADVOCATING FOR SUSTAINABLE WATER USES, FOR CONSERVATION AND RESTORATION OF WATER QUALITY AND AQUATIC LIFE, AND FOR LEGAL PROTECTIONS FOR STATE-OF-THE ART STORMWATER AND FLOODPLAIN PRACTICES. TO ADVANCE ENVIRONMENTAL JUSTICE ACROSS SOUTH CAROLINA, SCELP'S LEGAL ADVOCACY HAS BEEN COUNTERING ENVIRONMENTAL INEQUITIES IN FRONTLINE COMMUNITIES, CARRYING FORWARD SCELP'S ORIGINAL MOTTO "NO CASE IS TOO SMALL" WHENEVER A VULNERABLE COMMUNITY SEEKS ASSISTANCE IN OUR AREAS OF EXPERTISE. OUR ARES OF EXPERTISE INCLUDE COASTAL MANAGEMENT, WATER AND WETLANDS, WILDLIFE AND HABITAT CONSERVATION, LANDFILLS, NUCLEAR AND TOXIC WASTE. EACH PROGRAM SERVICE INCLUDES LEGAL ADVICE AND CONSULTATION, LEGAL ADVOCACY TO IMPROVE PROJECTS AND MANAGEMENT DECISIONS WITHOUT THE NEED FOR LITIGATION, AND FORMAL LEGAL CHALLENGES AND ENFORCEMENT ACTIONS.
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