Civic Intelligence

Special Purpose District Insurance

990EZ • Fiscal year 2016 • EIN 57-1099917

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 08, 2016

Organization ProfileN/A
Post Office Box 1184Irmo, SC 29063-1184

(803) 772-5354

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.87x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

100th percentile

35.21x

Higher debt load relative to revenue than 100% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

2nd percentile

-257%

Higher net margin than 2% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

51st percentile

2.1%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

82nd percentile

38%

Faster revenue growth than 82% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$317,175

Up $6,639 (+2.1%) from 2015

Net Assets

Down

$41,718

Down $20,115 (-33%) from 2015

Liabilities

Up

$275,457

Up $26,754 (+11%) from 2015

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin2nd percentile

Revenue

Up

$7,823

Up $2,148 (+38%) from 2015

Expenses

Up

$27,938

Up $14,438 (+107%) from 2015

Net Income

Down

-$20,115

Down $12,290 (-157%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$600K$400K$200K$0-$200KAssets 2011: $465,532Liabilities 2011: $397,1082011Assets 2012: $451,141Liabilities 2012: $387,018Net Assets 2012: $64,1232012Assets 2013: $450,968Liabilities 2013: $388,7192013Assets 2014: $471,414Liabilities 2014: $401,7562014Assets 2015: $310,536Liabilities 2015: $248,703Net Assets 2015: $61,8332015Assets 2016: $317,175Liabilities 2016: $275,457Net Assets 2016: $41,7182016Assets 2017: $187,510Liabilities 2017: $202,001Net Assets 2017: -$14,4912017Assets 2018: $163,769Liabilities 2018: $161,332Net Assets 2018: $2,4372018Assets 2019: $158,154Liabilities 2019: $161,3322019Assets 2020: $157,329Liabilities 2020: $161,332Net Assets 2020: -$4,0032020Assets 2021: $157,329Liabilities 2021: $161,332Net Assets 2021: -$4,0032021Assets 2022: $157,329Liabilities 2022: $161,332Net Assets 2022: -$4,0032022Assets 2023: $0Net Assets 2023: $02023

Highlighted filing

2016

Assets$317,175
Liabilities$275,457
Net Assets$41,718
Open 2016 Filing

Operations Trend

Revenue Growth82nd percentile

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

$200K$100K$0-$100KRevenue 2011: $136,304Expenses 2011: $125,030Net Income 2011: $11,2742011Revenue 2012: $167,095Expenses 2012: $171,397Net Income 2012: -$4,3022012Revenue 2013: $43,522Expenses 2013: $45,397Net Income 2013: -$1,8752013Revenue 2014: $168,130Expenses 2014: $160,721Net Income 2014: $7,4092014Revenue 2015: $5,675Expenses 2015: $13,500Net Income 2015: -$7,8252015Revenue 2016: $7,823Expenses 2016: $27,938Net Income 2016: -$20,1152016Revenue 2017: $9,746Expenses 2017: $65,955Net Income 2017: -$56,2092017Revenue 2018: $32,329Expenses 2018: $15,401Net Income 2018: $16,9282018Revenue 2019: $0Expenses 2019: $5,615Net Income 2019: -$5,6152019Expenses 2020: $8252020Revenue 2023: $4,0032023

Highlighted filing

2016

Revenue$7,823
Expenses$27,938
Net Income-$20,115
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 8, 2016
Return Version
2015v2.1
Gross Receipts
$7,823
Mission and Program Overview

Mission

To provide insurance services for special purpose districts in south carolina.

Program Services

DescriptionGrantsExpenses
AMOUNTS PAID TO INSURANCE CARRIERS FOR ASSOCIATION MEMBERS GROUP INSURANCE PREMIUMS.--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
B KELLY SMITHExec DirectoPT$0--
MIKE HANCOCKTreasurerPT$0--
JEFF FIELDPresidentPT$0--
BRENT RICHARDSONBoard MemberPT$0--
Filing and Contact Details

Filer

Filer Name
Special Purpose District Insurance
EIN
57-1099917
Phone
8037725354
Address
POST OFFICE BOX 1184, IRMO, SC 29063-1184

Signing Officer

Name
B Kelly Smith
Title
Exec Director
Phone
8037725354
Signed
2016-11-08

Preparer

Firm
The Brittingham Group Llp
Address
PO BOX 5949, WEST COLUMBIA, SC 29171-5949
Preparer
Harry D Deloach
Phone
8037393090
Supplemental Narrative

Additional Explanations

Form 990-ez, Part II, Line 24

“Accounts receivable 0 5,184 total 0 5,184”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 248,703 275,457”

Form 990-ez, Part III

“To provide insurance services for special purpose districts in south carolina.”

Raw XML Appendix143 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt020000
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ASSOCIATED SERVICES
IRS990EZ/BooksInCareOfDetail/PhoneNum08037725354
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt020 SURREY COURT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029212
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0310536
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0311991
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-20115
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07938
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0310536
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0317175
IRS990EZ/GrossReceiptsAmt07823
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InvestmentIncomeAmt01180
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt061833
IRS990EZ/NetAssetsOrFundBalancesEOYAmt041718
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt061833
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt041718
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0B KELLY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MIKE HANCOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JEFF FIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRENT RICHARDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC DIRECTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05184
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE INSURANCE SERVICES FOR SPECIAL PURPOSE DISTRICTS IN SOUTH CAROLINA.
IRS990EZ/ProgramServiceRevenueAmt06643
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0AMOUNTS PAID TO INSURANCE CARRIERS FOR ASSOCIATION MEMBERS GROUP INSURANCE PREMIUMS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0248703
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0275457
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt027938
IRS990EZ/TotalRevenueAmt07823
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01180
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01154
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02568
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01386
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02979
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07823
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt04521
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0165562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt042136
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0164116
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0384158
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01154
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02568
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01386
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02979
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09267
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97640
IRS990ScheduleA/PublicSupportTotal509Amt0384158
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07823
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0165562
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt042136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0164116
IRS990ScheduleA/Total509Grp/TotalAmt0384158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt09003
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0168130
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt043522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0167095
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0393425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTS RECEIVABLE 0 5,184 TOTAL 0 5,184
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE AND ACCRUED EXPENSES 248,703 275,457
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO PROVIDE INSURANCE SERVICES FOR SPECIAL PURPOSE DISTRICTS IN SOUTH CAROLINA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0B KELLY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037725354
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL PURPOSE DISTRICT INSURANCE
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0571099917
ReturnHeader/Filer/PhoneNum08037725354
ReturnHeader/Filer/USAddress/AddressLine1Txt0POST OFFICE BOX 1184
ReturnHeader/Filer/USAddress/CityNm0IRMO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0290631184
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464116137
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE BRITTINGHAM GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 5949
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0291715949
ReturnHeader/PreparerPersonGrp/PhoneNum08037393090
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HARRY D DELOACH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-15T08:15:07-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$317,175
Liabilities
$275,457
Net assets
$41,718
Revenue
$7,823
Expenses
$27,938
Net income
-$20,115
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.57$1.61$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.57$1.61$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.57$1.61$0.04$0.01
2019Summary only. Only limited summary data is available for this year.$1.58$1.61$0.00$0.06$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.64$1.61$0.02$0.32$0.15$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.88$2.02$0.14$0.10$0.66$0.56
2016Detailed filing. Detailed filing data is available for this year.$3.17$2.75$0.42$0.08$0.28$0.20
2015Detailed filing. Detailed filing data is available for this year.$3.11$2.49$0.62$0.06$0.14$0.08
2014Summary only. Only limited summary data is available for this year.$4.71$4.02$1.68$1.61$0.07
2013Summary only. Only limited summary data is available for this year.$4.51$3.89$0.44$0.45$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$3.87$0.64$1.67$1.71$0.04
2011Summary only. Only limited summary data is available for this year.$4.66$3.97$1.36$1.25$0.11