Civic Intelligence

Junior League of Columbia Inc

EIN 57-6021867 • 501(c)3 • Columbia, SC

Profile

The junior league of columbia, inc is an organization of women whose mission is to advance women's leadership for meaningful community impact through volunteer action, collaboration, and training.

2926 Devine StreetColumbia, SC 29205

www.jlcolumbia.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.31x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$1,765,725

Up $304,373 (+21%) from 2024

Liabilities

Up

$214,135

Up $43,797 (+26%) from 2024

Net Assets

Up

$1,551,590

Up $260,576 (+20%) from 2024

Operations
Liabilities / Revenue74th percentileNet Margin85th percentile

Revenue

Down

$682,462

Down $90,702 (-12%) from 2024

Expenses

Down

$421,886

Down $59,385 (-12%) from 2024

Net Income

Down

$260,576

Down $31,317 (-11%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,506,817Liabilities 2012: $204,078Net Assets 2012: $1,302,7392012Assets 2013: $1,529,957Liabilities 2013: $215,633Net Assets 2013: $1,314,3242013Assets 2014: $1,475,824Liabilities 2014: $223,762Net Assets 2014: $1,252,0622014Assets 2015: $1,332,565Liabilities 2015: $189,284Net Assets 2015: $1,143,2812015Assets 2016: $1,300,719Liabilities 2016: $231,170Net Assets 2016: $1,069,5492016Assets 2017: $1,392,650Liabilities 2017: $190,238Net Assets 2017: $1,202,4122017Assets 2018: $1,285,807Liabilities 2018: $218,268Net Assets 2018: $1,067,5392018Assets 2019: $1,364,070Liabilities 2019: $186,978Net Assets 2019: $1,177,0922019Assets 2020: $1,296,540Liabilities 2020: $224,277Net Assets 2020: $1,072,2632020Assets 2021: $1,321,810Liabilities 2021: $190,185Net Assets 2021: $1,131,6252021Assets 2022: $1,082,372Liabilities 2022: $239,789Net Assets 2022: $842,5832022Assets 2023: $1,164,848Liabilities 2023: $165,727Net Assets 2023: $999,1212023Assets 2024: $1,461,352Liabilities 2024: $170,338Net Assets 2024: $1,291,0142024Assets 2025: $1,765,725Liabilities 2025: $214,135Net Assets 2025: $1,551,5902025

Highlighted filing

2025

Assets$1,765,725
Liabilities$214,135
Net Assets$1,551,590
Open 2025 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.0M$500K$0-$500KRevenue 2012: $432,288Expenses 2012: $389,979Net Income 2012: $42,3092012Revenue 2013: $438,299Expenses 2013: $429,702Net Income 2013: $8,5972013Revenue 2014: $496,597Expenses 2014: $586,277Net Income 2014: -$89,6802014Revenue 2015: $521,664Expenses 2015: $648,214Net Income 2015: -$126,5502015Revenue 2016: $598,485Expenses 2016: $629,735Net Income 2016: -$31,2502016Revenue 2017: $557,773Expenses 2017: $457,607Net Income 2017: $100,1662017Revenue 2018: $514,866Expenses 2018: $668,849Net Income 2018: -$153,9832018Revenue 2019: $570,876Expenses 2019: $454,759Net Income 2019: $116,1172019Revenue 2020: $526,549Expenses 2020: $531,408Net Income 2020: -$4,8592020Revenue 2021: $321,519Expenses 2021: $389,396Net Income 2021: -$67,8772021Revenue 2022: $548,119Expenses 2022: $600,258Net Income 2022: -$52,1392022Revenue 2023: $554,152Expenses 2023: $440,112Net Income 2023: $114,0402023Revenue 2024: $773,164Expenses 2024: $481,271Net Income 2024: $291,8932024Revenue 2025: $682,462Expenses 2025: $421,886Net Income 2025: $260,5762025

Highlighted filing

2025

Revenue$682,462
Expenses$421,886
Net Income$260,576
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,765,725
Liabilities
$214,135
Net assets
$1,551,590
Revenue
$682,462
Expenses
$421,886
Net income
$260,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.77$0.21$1.55$0.68$0.42$0.26
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.17$1.29$0.77$0.48$0.29
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.17$1.00$0.55$0.44$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.24$0.84$0.55$0.60$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.32$0.19$1.13$0.32$0.39$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.22$1.07$0.53$0.53$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.19$1.18$0.57$0.45$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.29$0.22$1.07$0.51$0.67$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.39$0.19$1.20$0.56$0.46$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.23$1.07$0.60$0.63$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.19$1.14$0.52$0.65$0.13
2014Summary only. Only limited summary data is available for this year.$1.48$0.22$1.25$0.50$0.59$0.09
2013Summary only. Only limited summary data is available for this year.$1.53$0.22$1.31$0.44$0.43$0.01
2012Summary only. Only limited summary data is available for this year.$1.51$0.20$1.30$0.43$0.39$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.2
Gross Receipts
$1,014,944
Mission and Program Overview

Mission

The junior league of columbia, inc is an organization of women whose mission is to advance women's leadership for meaningful community impact through volunteer action, collaboration, and training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$751,900$838,548▲ $86,648
Cash and Non-Interest-Bearing Accounts$548,515$770,169▲ $221,654
Land, Buildings, and Equipment, Net$139,093$131,328▼ $7,765
Prepaid Expenses and Deferred Charges$17,480$18,843▲ $1,363
Inventories for Sale or Use$2,168$6,837▲ $4,669
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$1,461,352$1,765,725▲ $304,373
Other Assets Total$2,196$0▼ $2,196
Liabilities
Deferred Revenue$160,783$187,000▲ $26,217
Accounts Payable and Accrued Expenses$5,987$25,593▲ $19,606
Mortgage Notes Payable Secured by Investment Property$2,363--
Other Liabilities$1,205$1,542▲ $337
Total Liabilities$170,338$214,135▲ $43,797
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,291,014$1,551,590▲ $260,576
Total Net Assets Fund Balance$1,291,014$1,551,590▲ $260,576
Total Liabilities and Net Assets / Fund Balance$1,461,352$1,765,725▲ $304,373

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$126,297$342,055$468,352
Other Land Buildings$5,031$148,742$153,773
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Brooke FonderPresident
Casey PashPresident-Elect
Hilary Dyer BrannonStrag Comm Director
Sara EavesAt Large Direct
Lauren SummersAt-Large Direct
Teshieka Curtis-PughDiversity Offic
Nicki HoodEx Vice Pres-El
Erika LovegreenExec Vice Pres
Maureen DerrickNominating Chai
Valerie McMellanRisk Manager
Stephanie GibsonSecretary
Annie ScottSustainer Rep
Pamela AdamsSustainer Rep
Sheila AbronTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$177,190
Program Service Revenue
$0
Investment Income
$98,129
Other Revenue
$407,143
All Other Contributions
$19,052
Change in Net Assets
$260,576

Audited Revenue Reconciliation

Revenue per Audited Statements
$682,462
Total Revenue per Audited Statements
$682,462
Total Revenue per Form 990
$682,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$364,183
Salaries, Compensation, and Employee Benefits$57,703
Total Fundraising Expense$4,532
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$133,927$-33,586$931$101,272
Other Salaries and Wages-$57,703-$57,703
Other Expenses$39,969$30,308$3,601$30,308
Fees for Services Other-$28,065-$28,065
Conferences and Meetings$26,551--$26,551
Insurance-$20,994-$20,994
Depreciation Depletion-$12,444-$12,444
Information Technology-$2,465-$2,465
Office Expenses$359--$359
Total Functional Expenses$284,690$132,664$4,532$421,886

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$421,886
Total Expenses per Audited Statements$421,886
Total Expenses per Form 990$421,886
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$649,982
Fundraising Direct Expenses$332,482
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Holiday Mark$636,812$636,812$241,361$395,451
Little Black Dress$13,170$13,170$100$13,070
Total Events$649,982$649,982$332,482$317,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,542
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
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“There are three classes of membership: actives, new members, and sustainers. All active and new members are considered qualified voters and hold one vote. The active membership elects a slate of officers and at large directors who serve on the board of directors, elects a slate of executive management team members, and approves changes in financial obligations, but is not entitled to any share of income or assets.”

Form 990, Part VI, Section A, Line 7A

“The officers and at large directors who serve on the board of directors are elected by the active membership. The nominating committee selects a nominating chair who serves on the board of directors, and per the bylaws, the board can vote to add positions as needed to better fulfill its duties as set forth in the bylaws.”

Form 990, Part VI, Section A, Line 7B

“By-law changes and changes in financial obligations are subject to membership approval.”

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the president, president-elect, vp for finance, vp-elect for finance, and treasurer. The 990 is distributed to all members of the board of directors prior to submission.”

Form 990, Part VI, Section B, Line 12C

“The organization has conflict of interest policies which require full disclosure. Violators are subject to removal from membership. Each member of the board of directors is asked to complete a conflict of interest questionnaire which is kept on file at the junior league of columbia office. If a director has conflict of interest, she is asked to recuse herself from discussions and voting. Bylaws are followed as any conflict arises during the year.”

Form 990, Part VI, Section C, Line 19

“Governing documents, internal policies, and financial statements are available upon request at the organizations office.”

Filing and Contact Details

Filer

Filer Name
Junior League of Columbia Inc
EIN
57-6021867
Phone
8032524552
Address
2926 Devine Street, Columbia, SC 29205

Signing Officer

Name
Katie McGranahan
Title
VP Finance
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie McGranahan
Formed
1926
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
556

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Will Stevens CPA
Phone
8037990555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Admissions: Column (A) - Total = $123; Column (B) - Program Services = $123; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Awards & Recognition: Column (A) - Total = $2228; Column (B) - Program Services = $2228; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Board & Council: Column (A) - Total = $2045; Column (B) - Program Services = $0; Column (C) - Management & General = $1633; Column (D) - Fundraising = $412”

Form 990, Part IX, Line 24E

“Board Retreat: Column (A) - Total = $2125; Column (B) - Program Services = $2125; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Boutique Supplies: Column (A) - Total = $4717; Column (B) - Program Services = $0; Column (C) - Management & General = $4717; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Centennial Fund: Column (A) - Total = $3450; Column (B) - Program Services = $3450; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Communications: Column (A) - Total = $1724; Column (B) - Program Services = $0; Column (C) - Management & General = $1724; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Community Research & Proj: Column (A) - Total = $649; Column (B) - Program Services = $649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Done in a Day: Column (A) - Total = $6577; Column (B) - Program Services = $6577; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Early Academic Development: Column (A) - Total = $11762; Column (B) - Program Services = $11762; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Education & Development: Column (A) - Total = $3007; Column (B) - Program Services = $3007; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Equipment Rental & Maintenance: Column (A) - Total = $10615; Column (B) - Program Services = $0; Column (C) - Management & General = $10615; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Junior Volunteers: Column (A) - Total = $239; Column (B) - Program Services = $239; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Membership Outreach: Column (A) - Total = $1670; Column (B) - Program Services = $1670; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Membership Recognition & Satis: Column (A) - Total = $5529; Column (B) - Program Services = $0; Column (C) - Management & General = $5529; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Miscellaneous: Column (A) - Total = $8414; Column (B) - Program Services = $315; Column (C) - Management & General = $8099; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“New Member Projects/Course: Column (A) - Total = $22708; Column (B) - Program Services = $22708; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Overhead Allocation: Column (A) - Total = $0; Column (B) - Program Services = $69188; Column (C) - Management & General = $-69188; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $3804; Column (B) - Program Services = $0; Column (C) - Management & General = $3285; Column (D) - Fundraising = $519”

Form 990, Part IX, Line 24E

“Sustainer Programming: Column (A) - Total = $9886; Column (B) - Program Services = $9886; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part 5, Line 1C - Reportable Payments

“The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has received a determination letter from the Internal Revenue Service (IRS) indicating it is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and is subject to federal income tax only on unrelated business income. Management is not aware of any transactions which would jeopardize their tax-exempt status.Accounting principles generally accepted in the United States of America requires management to evaluate tax positions taken by the Organization and to recognize a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the Organization and has concluded that as of June 30, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. U.S. state jurisdictions have statutes of limitations that generally range from three to five years.”

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