Civic Intelligence

South Carolina Association Of

EIN 57-6022499 • 501(c)6 • Cayce, SC

View Organization Page

Profile

Empowering a professional community that fosters each members' success and amplifies the voice of the cpa profession in south carolina.

1300 12th Street Suite DCayce, SC 29033

www.scacpa.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.47x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.64x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

52nd percentile

5.2%

Higher net margin than 52% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$282,101

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

59th percentile

8.2%

Faster asset growth than 59% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

7.2%

Faster revenue growth than 55% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$3,404,916

Up $257,778 (+8.2%) from 2024

Liabilities

Up

$1,615,751

Up $83,987 (+5.5%) from 2024

Net Assets

Up

$1,789,165

Up $173,791 (+11%) from 2024

Operations
Liabilities / Revenue88th percentileNet Margin52nd percentile

Revenue

Up

$2,533,053

Up $170,886 (+7.2%) from 2024

Expenses

Up

$2,401,885

Up $126,269 (+5.5%) from 2024

Net Income

Up

$131,168

Up $44,617 (+52%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,896,618Liabilities 2010: $801,661Net Assets 2010: $1,094,9572010Assets 2011: $1,840,650Liabilities 2011: $697,042Net Assets 2011: $1,143,6082011Assets 2012: $2,069,534Liabilities 2012: $881,174Net Assets 2012: $1,188,3602012Assets 2013: $1,932,150Liabilities 2013: $837,628Net Assets 2013: $1,094,5222013Assets 2014: $1,941,940Liabilities 2014: $802,655Net Assets 2014: $1,139,2852014Assets 2015: $1,895,435Liabilities 2015: $744,256Net Assets 2015: $1,151,1792015Assets 2016: $1,691,336Liabilities 2016: $769,233Net Assets 2016: $922,1032016Assets 2017: $1,828,910Liabilities 2017: $958,587Net Assets 2017: $870,3232017Assets 2018: $2,140,403Liabilities 2018: $1,315,606Net Assets 2018: $824,7972018Assets 2019: $2,267,646Liabilities 2019: $1,460,067Net Assets 2019: $807,5792019Assets 2020: $2,242,928Liabilities 2020: $1,186,556Net Assets 2020: $1,056,3722020Assets 2021: $2,812,870Liabilities 2021: $1,370,186Net Assets 2021: $1,442,6842021Assets 2022: $2,609,102Liabilities 2022: $1,202,866Net Assets 2022: $1,406,2362022Assets 2023: $2,989,177Liabilities 2023: $1,511,905Net Assets 2023: $1,477,2722023Assets 2024: $3,147,138Liabilities 2024: $1,531,764Net Assets 2024: $1,615,3742024Assets 2025: $3,404,916Liabilities 2025: $1,615,751Net Assets 2025: $1,789,1652025

Highlighted filing

2025

Assets$3,404,916
Liabilities$1,615,751
Net Assets$1,789,165
Open 2025 Filing

Operations Trend

Revenue Growth55th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,926,1182010Expenses 2011: $1,897,3052011Revenue 2012: $2,051,683Expenses 2012: $2,015,595Net Income 2012: $36,0882012Revenue 2013: $788,175Expenses 2013: $874,379Net Income 2013: -$86,2042013Revenue 2014: $2,153,193Expenses 2014: $2,128,907Net Income 2014: $24,2862014Revenue 2015: $2,211,025Expenses 2015: $2,200,372Net Income 2015: $10,6532015Revenue 2016: $2,093,421Expenses 2016: $2,322,497Net Income 2016: -$229,0762016Revenue 2017: $2,112,789Expenses 2017: $2,164,569Net Income 2017: -$51,7802017Revenue 2018: $2,332,293Expenses 2018: $2,400,914Net Income 2018: -$68,6212018Revenue 2019: $2,561,135Expenses 2019: $2,593,444Net Income 2019: -$32,3092019Revenue 2020: $2,070,864Expenses 2020: $1,837,339Net Income 2020: $233,5252020Revenue 2021: $2,028,141Expenses 2021: $1,795,158Net Income 2021: $232,9832021Revenue 2022: $2,293,265Expenses 2022: $1,981,307Net Income 2022: $311,9582022Revenue 2023: $2,183,838Expenses 2023: $2,157,397Net Income 2023: $26,4412023Revenue 2024: $2,362,167Expenses 2024: $2,275,616Net Income 2024: $86,5512024Revenue 2025: $2,533,053Expenses 2025: $2,401,885Net Income 2025: $131,1682025

Highlighted filing

2025

Revenue$2,533,053
Expenses$2,401,885
Net Income$131,168
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$3,404,916
Liabilities
$1,615,751
Net assets
$1,789,165
Revenue
$2,533,053
Expenses
$2,401,885
Net income
$131,168
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.40$1.62$1.79$2.53$2.40$0.13
2024Detailed filing. Detailed filing data is available for this year.$3.15$1.53$1.62$2.36$2.28$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.99$1.51$1.48$2.18$2.16$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.61$1.20$1.41$2.29$1.98$0.31
2021Detailed filing. Detailed filing data is available for this year.$2.81$1.37$1.44$2.03$1.80$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.24$1.19$1.06$2.07$1.84$0.23
2019Detailed filing. Detailed filing data is available for this year.$2.27$1.46$0.81$2.56$2.59$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.14$1.32$0.82$2.33$2.40$0.07
2017Summary only. Only limited summary data is available for this year.$1.83$0.96$0.87$2.11$2.16$0.05
2016Summary only. Only limited summary data is available for this year.$1.69$0.77$0.92$2.09$2.32$0.23
2015Summary only. Only limited summary data is available for this year.$1.90$0.74$1.15$2.21$2.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.94$0.80$1.14$2.15$2.13$0.02
2013Summary only. Only limited summary data is available for this year.$1.93$0.84$1.09$0.79$0.87$0.09
2012Summary only. Only limited summary data is available for this year.$2.07$0.88$1.19$2.05$2.02$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.70$1.14$1.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.80$1.09$1.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 22, 2026
Return Version
2024v5.0
Gross Receipts
$2,725,255
Mission and Program Overview

Mission

Empowering a professional community that fosters each members' success and amplifies the voice of the cpa profession in south carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,474,957$1,711,252▲ $236,295
Investments in Publicly Traded Securities$1,142,114$1,248,442▲ $106,328
Cash and Non-Interest-Bearing Accounts$257,600$256,570▼ $1,030
Prepaid Expenses and Deferred Charges$124,304$95,661▼ $28,643
Accounts Receivable$15,927$27,424▲ $11,497
Total Assets$3,147,138$3,404,916▲ $257,778
Other Assets Total$132,236$65,567▼ $66,669
Liabilities
Deferred Revenue$1,349,349$1,496,000▲ $146,651
Other Liabilities$135,444$67,866▼ $67,578
Accounts Payable and Accrued Expenses$46,971$51,885▲ $4,914
Total Liabilities$1,531,764$1,615,751▲ $83,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,615,374$1,789,165▲ $173,791
Total Net Assets Fund Balance$1,615,374$1,789,165▲ $173,791
Total Liabilities and Net Assets / Fund Balance$3,147,138$3,404,916▲ $257,778

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$22,167$22,167

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$999,026$51,958▲ $89,057-$1,046,983
2023$954,050$44,083▲ $79,562-$999,026
2022$922,807$26,579▲ $64,319-$954,050
2021$1,052,929$56,417▼ $106,865-$922,807
2020$911,888$21,820▲ $174,521-$1,052,929
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher D Jenkins CaeCEOFT$234,728$47,373$282,101
Jacquelyn M Curtin CPACOO/CFOFT$159,217$25,278$184,495

Board Members and Trustees

NameTitle
Michelle S Gneisig CPAChair
Allen a Hodges CPAChair Elect
Alexx H Anderson CPABoard Member
Amanda L Pospischil CPABoard Member
Christopher E Mauney CPABoard Member
Daniel P Sullivan CPABoard Member
Douglas a Synder CPABoard Member
Dwayne L Eanes CPABoard Member
Marcus Tomlinson CPABoard Member
Sabrina E Preston CPABoard Member
Stephen C Stokes CPABoard Member
Harris Darver CPAAicpa Counci
Timothy L Baker CPAAicpa Counci
David M Knoble CPAImmediate Pa
Trent J Coleman CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,081,203
Program Service Revenue
$209,248
Investment Income
$83,506
Other Revenue
$159,096
Change in Net Assets
$131,168

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,520,891
Revenue Not Reported on Financial Statements
$12,162
Revenue Not Reported on Form 990
$54,785
Total Revenue per Audited Statements
$2,575,676
Total Revenue per Form 990
$2,533,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,373,525
Salaries, Compensation, and Employee Benefits$1,028,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$430,741--$430,741
Other Salaries and Wages$379,113$34,665-$413,778
Current Officers, Directors, Trustees, and Key Employees$371,913$34,006-$405,919
Fees for Services Other$103,216$15,096-$118,312
Other Employee Benefits$106,235$9,520-$115,755
All Other Expenses$109,050$5,470-$114,520
Office Expenses$96,491$9,323-$105,814
Occupancy$75,867$5,956-$81,823
Fees for Services Lobbying$73,680--$73,680
Information Technology$62,962$5,749-$68,711
Payroll Taxes$60,466$5,409-$65,875
Other Expenses$43,685$6,213-$43,685
Travel$38,509$486-$38,995
Pension Plan Contributions$24,764$2,269-$27,033
Insurance$10,694$980-$11,674
Interest-$151-$151
Total Functional Expenses$2,266,592$135,293$0$2,401,885

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,401,885
Total Expenses per Audited Statements$2,401,885
Total Expenses per Form 990$2,401,885
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$145,510
Current Year Nondeductible Lobbying and Political Cost$98,356
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$67,866
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The entity is a 501(c)(6) membership organization.”

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

“The members of the organization elect the board of directors.”

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

“A preliminary draft of the 990 is provided to the finance committee for their review and comments. A final draft is then provided to the board members for their review before filing the 990.”

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

“The association requires its board members to sign annual conflict of interest disclosure statements. These statements are reviewed by the executive committee for potential conflicts.”

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

“The executive committee of the board of directors reviews the annual salary of the chief executive officer. Performance standards are set on comparable data, taking into consideration compensation levels of similar organizations in other states.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflicts of interest policies, financial statements and reports available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
South Carolina Association of
EIN
57-6022499
Phone
8037914181
Address
1300 12TH STREET SUITE D, CAYCE, SC 29033

Signing Officer

Name
Christopher D Jenkins Cae
Title
CEO
Phone
8037914181
Signed
2026-01-22

Organization Details

Principal Officer
Christopher D Jenkins Cae
Formed
1915
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
12
Volunteers
150

Preparer

Firm
Scott and Company LLC
Address
PO BOX 8388, COLUMBIA, SC 29202-8388
Preparer
John M Price Jr
Phone
8032566021
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The intended use of the endowment funds are to provide scholarships to accounting students.”

Schedule D, Page 3, Part X

“The association is tax-exempt under section 501(c)(6) of the internal revenue code, ("irc"), the educational fund and pac are tax-exempt under sections 501(c)(3) and section 527, respectively, of the irc. The association is also exempt from south carolina state income taxes. In addition, the educational fund has been determined by the internal revenue service ("irs") not to be a "private foundation" within the meaning of section 509(a) of the irc. Us gaap requires management to evaluate income tax positions taken by the association and recognize an income tax liability (or asset) if the association has taken an uncertain position that more likely than not would be substantiated upon examination by the irs. The association has identified its income tax status as a tax-exempt as its only significant income tax position; however, the association has determined that such income tax position does not result in an uncertainty requiring recognition in the combined financial statements. The association is not currently under examination by any taxing authority. Scacpa, pac and the educational fund file irs form 990 annually with the irs. The association's federal returns have determined that such income tax position does not result in an uncertainty requiring recognition in the combined financial statements. Management believes it is no longer subject to tax examinations for fiscal years prior to 2022.”

Raw XML AppendixShowing 400 of 579 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/SupplementalInformationDetail/ExplanationTxt0THE SOUTH CAROLINA ASSOCIATION OF CPAS POLITICAL ACTION COMMITTEE (CPA-PAC) IS NON-PARTISAN AND DEDICATED TO PROTECTING AND PROMOTING THE CPA PROFESSION IN SOUTH CAROLINA. ACTIVITIES INCLUDE ASSISTING SC STATE LEGISLATORS TO BETTER UNDERSTAND THE CPA PROFESSION, TAX POLICY DECISIONS, AND CLIENT NEEDS. ALL EFFORTS OF, AND CONTRIBUTIONS FROM, THE CPA-PAC ARE GOVERNED BY AN INDEPENDENT GROUP OF TRUSTEES COMPRISED OF THREE OR MORE SCACPA MEMBERS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
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