Civic Intelligence

South Carolina School Boards Association Inc

EIN 57-6005954 • 501(c)3 • Columbia, SC

Profile

The mission of the scsba is to be the leading voice advocating for quality public education while ensuring excellence in school board performance through training and service.

111 Research DriveColumbia, SC 29203

www.scsba.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.31x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.49x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

49th percentile

3.7%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$254,906

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

44th percentile

2.6%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

2.9%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$10,512,830

Up $270,727 (+2.6%) from 2024

Liabilities

Down

$3,241,841

Down $36,449 (-1.1%) from 2024

Net Assets

Up

$7,270,989

Up $307,176 (+4.4%) from 2024

Revenue

Up

$6,563,642

Up $187,707 (+2.9%) from 2024

Expenses

Up

$6,318,605

Up $191,413 (+3.1%) from 2024

Net Income

Down

$245,037

Down $3,706 (-1.5%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,403,956Liabilities 2011: $329,982Net Assets 2011: $5,073,9742011Assets 2012: $8,132,034Liabilities 2012: $2,992,955Net Assets 2012: $5,139,0792012Assets 2013: $8,804,711Liabilities 2013: $3,608,914Net Assets 2013: $5,195,7972013Assets 2014: $9,011,693Liabilities 2014: $3,777,786Net Assets 2014: $5,233,9072014Assets 2015: $9,050,190Liabilities 2015: $4,201,728Net Assets 2015: $4,848,4622015Assets 2016: $9,015,711Liabilities 2016: $4,118,405Net Assets 2016: $4,897,3062016Assets 2017: $9,018,918Liabilities 2017: $3,924,556Net Assets 2017: $5,094,3622017Assets 2018: $9,304,018Liabilities 2018: $3,880,407Net Assets 2018: $5,423,6112018Assets 2019: $9,622,917Liabilities 2019: $3,775,585Net Assets 2019: $5,847,3322019Assets 2020: $9,950,196Liabilities 2020: $4,212,067Net Assets 2020: $5,738,1292020Assets 2021: $10,321,510Liabilities 2021: $4,117,958Net Assets 2021: $6,203,5522021Assets 2022: $9,887,672Liabilities 2022: $3,507,646Net Assets 2022: $6,380,0262022Assets 2023: $9,869,710Liabilities 2023: $3,281,191Net Assets 2023: $6,588,5192023Assets 2024: $10,242,103Liabilities 2024: $3,278,290Net Assets 2024: $6,963,8132024Assets 2025: $10,512,830Liabilities 2025: $3,241,841Net Assets 2025: $7,270,9892025

Highlighted filing

2025

Assets$10,512,830
Liabilities$3,241,841
Net Assets$7,270,989

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,473,142Expenses 2011: $4,238,395Net Income 2011: $234,7472011Revenue 2012: $4,416,947Expenses 2012: $4,353,015Net Income 2012: $63,9322012Revenue 2013: $5,595,359Expenses 2013: $4,728,709Net Income 2013: $866,6502013Revenue 2014: $5,098,746Expenses 2014: $5,088,365Net Income 2014: $10,3812014Revenue 2015: $5,055,890Expenses 2015: $5,433,092Net Income 2015: -$377,2022015Revenue 2016: $5,287,776Expenses 2016: $5,272,702Net Income 2016: $15,0742016Revenue 2017: $5,609,831Expenses 2017: $5,377,168Net Income 2017: $232,6632017Revenue 2018: $5,682,597Expenses 2018: $5,332,830Net Income 2018: $349,7672018Revenue 2019: $5,874,391Expenses 2019: $5,542,336Net Income 2019: $332,0552019Revenue 2020: $5,813,307Expenses 2020: $6,003,653Net Income 2020: -$190,3462020Revenue 2021: $5,745,739Expenses 2021: $5,199,160Net Income 2021: $546,5792021Revenue 2022: $5,481,495Expenses 2022: $5,095,895Net Income 2022: $385,6002022Revenue 2023: $5,881,161Expenses 2023: $5,621,349Net Income 2023: $259,8122023Revenue 2024: $6,375,935Expenses 2024: $6,127,192Net Income 2024: $248,7432024Revenue 2025: $6,563,642Expenses 2025: $6,318,605Net Income 2025: $245,0372025

Highlighted filing

2025

Revenue$6,563,642
Expenses$6,318,605
Net Income$245,037

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$3.24$7.27$6.56$6.32$0.25
2024Detailed filing. Detailed filing data is available for this year.$10.2$3.28$6.96$6.38$6.13$0.25
2023Detailed filing. Detailed filing data is available for this year.$9.87$3.28$6.59$5.88$5.62$0.26
2022Detailed filing. Detailed filing data is available for this year.$9.89$3.51$6.38$5.48$5.10$0.39
2021Detailed filing. Detailed filing data is available for this year.$10.3$4.12$6.20$5.75$5.20$0.55
2020Detailed filing. Detailed filing data is available for this year.$9.95$4.21$5.74$5.81$6.00$0.19
2019Detailed filing. Detailed filing data is available for this year.$9.62$3.78$5.85$5.87$5.54$0.33
2018Detailed filing. Detailed filing data is available for this year.$9.30$3.88$5.42$5.68$5.33$0.35
2017Detailed filing. Detailed filing data is available for this year.$9.02$3.92$5.09$5.61$5.38$0.23
2016Detailed filing. Detailed filing data is available for this year.$9.02$4.12$4.90$5.29$5.27$0.02
2015Detailed filing. Detailed filing data is available for this year.$9.05$4.20$4.85$5.06$5.43$0.38
2014Summary only. Only limited summary data is available for this year.$9.01$3.78$5.23$5.10$5.09$0.01
2013Summary only. Only limited summary data is available for this year.$8.80$3.61$5.20$5.60$4.73$0.87
2012Summary only. Only limited summary data is available for this year.$8.13$2.99$5.14$4.42$4.35$0.06
2011Summary only. Only limited summary data is available for this year.$5.40$0.33$5.07$4.47$4.24$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 22, 2025
Return Version
2024v5.0
Gross Receipts
$10,958,897
Mission and Program Overview

Mission

The mission of the scsba is to be the leading voice advocating for quality public education while ensuring excellence in school board performance through training and service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$7,025,985$7,593,152▲ $567,167
Land, Buildings, and Equipment, Net$1,640,050$1,467,809▼ $172,241
Cash and Non-Interest-Bearing Accounts$1,428,568$1,240,376▼ $188,192
Prepaid Expenses and Deferred Charges$91,680$122,037▲ $30,357
Accounts Receivable$310$31,161▲ $30,851
Total Assets$10,242,103$10,512,830▲ $270,727
Other Assets Total$55,510$58,295▲ $2,785
Liabilities
Other Liabilities$2,921,323$2,914,578▼ $6,745
Accounts Payable and Accrued Expenses$356,967$327,263▼ $29,704
Total Liabilities$3,278,290$3,241,841▼ $36,449
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,424,228$6,761,340▲ $337,112
Net Assets With Donor Restrictions$539,585$509,649▼ $29,936
Total Net Assets Fund Balance$6,963,813$7,270,989▲ $307,176
Total Liabilities and Net Assets / Fund Balance$10,242,103$10,512,830▲ $270,727

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,094,869$2,212,481$3,307,350
Equipment$92,286$410,883$503,169
Other Land Buildings$64,941$165,556$230,497
Land$215,713-$215,713
Other Securities$6,673--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott PriceExec DirectoFT$203,254$51,652$254,906
Scott PriceExec Director-$203,254$51,652$254,906
Joseph GrahamDirector of InsurFT$144,664$41,468$186,132
Joseph GrahamDirector of Insurance-$144,664$41,468$186,132
Deborah ElmoreDirector Govt ReFT$136,723$31,912$168,635
Deborah ElmoreDirector Govt Relations-$136,723$31,912$168,635
Gwen HamptonDirector ofFT$135,119$32,013$167,132
Gwen HamptonDirector of Bld-$135,119$32,013$167,132
Melissa DonaldDirector ofFT$112,154$38,866$151,020
Melissa DonaldDirector of Finance-$112,154$38,866$151,020
Stephanie LawrenceDirector of PolicFT$114,423$21,848$136,271

Board Members and Trustees

NameTitle
Charles GovanPresident
Tim RhodesPresident-el
Brad FrickRegional Director
Carlton DallasRegional Director
Darlene RobersonRegional Director
Ervin RichardsonRegional Director
Gary PorthRegional Director
Glenda Morrison-fairRegional Director
Hannah PriesterRegional Director
James SmithRegional Director
Karla KelleyRegional Director
Kathy AndersonRegional Director
Niki PorterRegional Director
Sarah SimmonsRegional Director
Scott ChildersRegional Director
Sylvia HarrisonRegional Director
Tracy WintersRegional Director
Tripp BouknightRegional Director
Michele BranningPast Preside
Janet GrahamSecretary/tr

Highest Paid Contractors

ContractorServicesLocationCompensation
Microscribe Publishing INCOn-line ServicePO BOX 97097, Raleigh, NC 27624-7097$104,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,711,687
Program Service Revenue
$4,337,440
Investment Income
$353,951
Other Revenue
$160,564
Change in Net Assets
$245,037

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,563,642
Revenue Not Reported on Form 990
$62,139
Total Revenue per Audited Statements
$6,625,781
Total Revenue per Form 990
$6,563,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,234,285
Other Expenses$2,063,570
Grants and Similar Amounts Paid$20,750
Total Fundraising Expense$50
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,608,190$319,235-$2,927,425
Pension Plan Contributions$489,845$59,956-$549,801
Other Employee Benefits$297,119$36,365-$333,484
Travel$182,396$90,578-$272,974
All Other Expenses$110,076$152,178$50$262,304
Payroll Taxes$196,295$24,026-$220,321
Conferences and Meetings$180,884$38,527-$219,411
Depreciation Depletion-$206,789-$206,789
Current Officers, Directors, Trustees, and Key Employees$181,089$22,165-$203,254
Other Expenses$119,203$1,943-$121,146
Interest-$57,668-$57,668
Fees for Services Accounting$48,005$6,331-$54,336
Fees for Services Other$43,959$5,798-$49,757
Office Expenses$44,775$4,413-$49,188
Fees for Services Legal$36,707$4,841-$41,548
Grants to Domestic Orgs$20,750--$20,750
Total Functional Expenses$5,162,680$1,155,875$50$6,318,605

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,318,605
Total Expenses per Audited Statements$6,318,605
Total Expenses per Form 990$6,318,605
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sc Assoc of Sch Business OfficialsColumbia, SC501c3Education$15,000
Sc Assoc of School AdministratorsColumbia, SC501c3Education$5,750
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Opeb Liability$1,761,756
Scsbit W/c Trust Fund, Note Payable$1,152,822
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The members of scsba are seventy-two public school boards in south carolina. These boards represent the local political sub-divisions of the state which are charged with the responsibility of oversight on all matters of public education in the state of south carolina.

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

The governing body of the association is elected annually by the delegate assembly for the organization. The delegate assembly is comprised of representatives selected by the seventy-two political subdivisions. These representatives have full voting rights to determine the governing body of the association and the approval and adoption of the constitution for the association.

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

The members must approve all proposed changes to the constitution and by- laws as well as approve the nominations and elections of the governing body.

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

Scsba's form 990 is reviewed by the executive director and the director of finance prior to filing the document. The independent audit is reviewed by the audit committee and the full board of directors on an annual basis before it is accepted and approved. This independent audit report is the main source document for the form 990.

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

Annually, scsba's board of directors engages an external and independent facilitator to assist with the performance review and evaluation of the association's executive director. During this process, the current employment contract is reviewed and amended as necessary. The facilitator employs several industry specific instruments when reviewing and amending the compensation agreement. One is an independent compensation survey performed by the consortium of state school boards associations (cossba) for like-sized state associations. Another is an external benchmarking report from the south carolina education department for similar leadership positions. The process for determining compensation for the association's employees is performed by the executive director upon the execution of the employment offer. Compensation offers for employees are based on a combination of years of experience and the position and its level of responsibility in addition to using the information provided by the consortium of state school boards associations (cossba) data survey for average compensation in a like-sized state association. It is the practice of scsba to typically provide a cost of living adjustment on an annual basis to existing employees. Total compensation expense is approved by the board of directors as part of the budget adoption cycle.

Form 990, Page 6, Part VI, Line 19

These documents are always available upon request. Scsba's audited financial data and proposed changes to the constitution and by-laws are published in our annual report to our delegate assembly (full membership body) which is posted on our website and paper copies are made available at the annual meeting held each december. Additionally, the constitution, by-laws, and policies are available on our website for our membership.

Filing and Contact Details

Filer

Filer Name
South Carolina School Boards
EIN
57-6005954
Phone
8037996607
Address
111 RESEARCH DRIVE, COLUMBIA, SC 29203

Signing Officer

Name
Scott Price
Title
Exec Director
Phone
8037996607
Signed
2025-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Price
Formed
1958
Legal Domicile
Sc
Voting Board Members
20
Independent Board Members
20
Employees
41

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

South carolina school boards association has received a determination letter from the internal revenue service that it is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "irc"). However, it would be subject to tax on income unrelated to its exempt purposes (unless that income is otherwise excluded by the irc). The tax years ending june 30, 2025, 2024, 2023, and 2022 are still open to audit for both federal and state purposes. The association is not classified as a private foundation.

Raw XML AppendixShowing 400 of 778 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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IRS990/Form990PartVIISectionAGrp/TitleTxt4EXEC DIRECTO
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IRS990/Form990PartVIISectionAGrp/TitleTxt23DIR. GOVT RE
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