Civic Intelligence

University South Caroliniana Society

EIN 57-6025171 • 501(c)3 • Columbia, SC

Profile

The organization actively collects, preserves and encourages research in materials documenting the history of south carolina. The organization also promotes research by its publications, meetings, and annual programs.

South Caroliniana LibraryColumbia, SC 29208

www.library.sc.edu/P/COLLECTIONS/SCL/USCS

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

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

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 2024

Asset Growth

48th percentile

2.8%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

53rd percentile

8.6%

Faster revenue growth than 53% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,539,818

Up $41,403 (+2.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,539,818

Up $41,403 (+2.8%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin78th percentile

Revenue

Up

$160,268

Up $12,727 (+8.6%) from 2023

Expenses

Up

$118,865

Up $6,180 (+5.5%) from 2023

Net Income

Up

$41,403

Up $6,547 (+19%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,204,591Liabilities 2010: $0Net Assets 2010: $2,204,5912010Assets 2011: $2,266,548Liabilities 2011: $0Net Assets 2011: $2,266,5482011Assets 2012: $2,211,361Liabilities 2012: $0Net Assets 2012: $2,211,3612012Assets 2013: $2,119,201Liabilities 2013: $0Net Assets 2013: $2,119,2012013Assets 2014: $2,090,280Liabilities 2014: $0Net Assets 2014: $2,090,2802014Assets 2015: $1,896,567Liabilities 2015: $0Net Assets 2015: $1,896,5672015Assets 2016: $1,825,291Liabilities 2016: $0Net Assets 2016: $1,825,2912016Assets 2017: $1,753,466Liabilities 2017: $0Net Assets 2017: $1,753,4662017Assets 2018: $1,698,501Liabilities 2018: $0Net Assets 2018: $1,698,5012018Assets 2019: $1,624,208Liabilities 2019: $0Net Assets 2019: $1,624,2082019Assets 2020: $1,495,470Liabilities 2020: $0Net Assets 2020: $1,495,4702020Assets 2021: $1,512,454Liabilities 2021: $0Net Assets 2021: $1,512,4542021Assets 2022: $1,463,559Liabilities 2022: $0Net Assets 2022: $1,463,5592022Assets 2023: $1,498,415Liabilities 2023: $0Net Assets 2023: $1,498,4152023Assets 2024: $1,539,818Liabilities 2024: $0Net Assets 2024: $1,539,8182024

Highlighted filing

2024

Assets$1,539,818
Liabilities$0
Net Assets$1,539,818
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$400K$200K$0-$200KExpenses 2010: $177,3552010Expenses 2011: $150,1972011Expenses 2012: $157,8142012Revenue 2013: $115,231Expenses 2013: $207,391Net Income 2013: -$92,1602013Revenue 2014: $153,186Expenses 2014: $182,107Net Income 2014: -$28,9212014Revenue 2015: $98,893Expenses 2015: $292,606Net Income 2015: -$193,7132015Revenue 2016: $94,522Expenses 2016: $165,798Net Income 2016: -$71,2762016Revenue 2017: $138,858Expenses 2017: $210,683Net Income 2017: -$71,8252017Revenue 2018: $121,154Expenses 2018: $176,119Net Income 2018: -$54,9652018Revenue 2019: $122,256Expenses 2019: $196,549Net Income 2019: -$74,2932019Revenue 2020: $138,657Expenses 2020: $267,394Net Income 2020: -$128,7372020Revenue 2021: $131,040Expenses 2021: $114,058Net Income 2021: $16,9822021Revenue 2022: $104,327Expenses 2022: $153,219Net Income 2022: -$48,8922022Revenue 2023: $147,541Expenses 2023: $112,685Net Income 2023: $34,8562023Revenue 2024: $160,268Expenses 2024: $118,865Net Income 2024: $41,4032024

Highlighted filing

2024

Revenue$160,268
Expenses$118,865
Net Income$41,403
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,539,818
Liabilities
$0
Net assets
$1,539,818
Revenue
$160,268
Expenses
$118,865
Net income
$41,403
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.54$0.16$0.12$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.15$0.11$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.10$0.15$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.13$0.11$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.14$0.27$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.12$0.20$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.12$0.18$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.14$0.21$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.09$0.17$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$0.10$0.29$0.19
2014Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$0.15$0.18$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.12$0.21$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.00$2.21$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.00$2.20$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$799,232
Mission and Program Overview

Mission

The organization actively collects, preserves and encourages research in materials documenting the history of south carolina. The organization also promotes research by its publications, meetings, and annual programs.

The purpose of the organization is to promote a better understanding and appreciation of south carolina, its history and culture, by aiding the south caroliniana library through contributions of service, materials, and money to build up, preserve, and provide access to the collection.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,049,226$1,063,793▲ $14,567
Savings and Temporary Cash Investments$449,189$476,025▲ $26,836
Total Assets$1,498,415$1,539,818▲ $41,403
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,498,415$1,539,818▲ $41,403
Total Net Assets Fund Balance$1,498,415$1,539,818▲ $41,403
Total Liabilities and Net Assets / Fund Balance$1,498,415$1,539,818▲ $41,403
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Ms Beryl M DakersPresident
Dr Bobby J DonaldsonVice-president
Ms Victoria L EslingerVice-president
Dr Mary B WatersCouncilor
Dr Melissa DevelvisCouncilor
Dr Robert Greene IiCouncilor
Mr Damon FordhamCouncilor
Mr Graham DuncanCouncilor
Mr Harry L WalkerCouncilor
Mr Scott M WildsCouncilor
Ms Mary KeenanCouncilor
Ms Rachel G BarnettCouncilor
Prof Mary T HaqueCouncilor
Dr Nathan J SaundersSecretary - Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,204
Program Service Revenue
$0
Investment Income
$101,669
Other Revenue
$395
All Other Contributions
$28,850
Change in Net Assets
$41,403

Audited Revenue Reconciliation

Revenue per Audited Statements
$160,268
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$160,268
Total Revenue per Form 990
$160,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,865
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$18,395-$18,395
All Other Expenses$13,891$964-$14,855
Other Expenses$11,568$8,880-$11,568
Office Expenses-$964-$964
Total Functional Expenses$89,662$29,203$0$118,865

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$118,865
Total Expenses per Audited Statements$118,865
Total Expenses per Form 990$118,865
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“On nomination by members of the society, persons or organizations who pay the annual dues fixed by the executive council or who contribute to the south caroliniana library south carolina material equivalent in value to the annual dues shall be members of the society.”

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

“The president, vice president, and secretary-treasurer elect are elected at the annual meeting by the members of the society.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have committees, so there are no committee meetings to document.”

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

“The organization's executive director reviews the form 990 prior to filing.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
University South Caroliniana Society
EIN
57-6025171
Phone
8037773131
Address
SOUTH CAROLINIANA LIBRARY, COLUMBIA, SC 29208

Signing Officer

Name
Nathan Saunders
Title
Secretary/treasurer
Phone
8037775746
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Saunders
Formed
1937
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
25

Preparer

Firm
Swaimbrown Pa
Address
PO BOX 6404, SPARTANBURG, SC 29304
Preparer
Valerie W Heyde
Phone
8645850176
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Contributions : program service expenses 7,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,500. Conference sponsorship: program service expenses 4,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,000. Special events: program service expenses 2,199. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,199. Officers meeting : program service expenses 0. Management and general expenses 964. Fundraising expenses 0. Total expenses 964. Postage and mailing: program service expenses 192. Management and general expenses 0. Fundraising expenses 0. Total expenses 192.”

FORM 990, PART XII, LINE 1:

“The society prepares its financial statements on the modified cash basis of accounting. Using this method, revenues and assets are recognized when cash is received rather than when earned and certain expenses are recognized when paid rather than when the obligation is incurred.”

FORM 990, PART XII, LINE 2C:

“The executive council shall approve on a yearly basis the employment or re-employment of a qualified accountant or accounting firm to prepare a statement of the fiscal affairs of the society.”

Financial Statement Notes

PART X, LINE 2:

“The society evaluates its uncertain tax positions using the provisions defined according to the accounting standards code. Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements, relative to open tax years for federal and applicable state returns, and the amount of the loss can be reasonably estimated. Open tax years are considered to be the preceding three tax years for federal and all applicable state returns. The amount recognized is subject to estimate and management judgement with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from amounts recognized. As of december 31, 2024, management determined that no such positions existed.”

Raw XML AppendixShowing 400 of 467 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCILOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5COUNCILOR
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IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt085373
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt085373
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01049226
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01063793
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0638964
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt029354
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION ACTIVELY COLLECTS, PRESERVES AND ENCOURAGES RESEARCH IN MATERIALS DOCUMENTING THE HISTORY OF SOUTH CAROLINA. THE ORGANIZATION ALSO PROMOTES RESEARCH BY ITS PUBLICATIONS, MEETINGS, AND ANNUAL PROGRAMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01498415
IRS990/NetAssetsOrFundBalancesEOYAmt01539818
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt016296
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt016296
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01498415
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01539818
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0964
IRS990/OfficeExpensesGrp/TotalAmt0964
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BOOKS AND MANUSCRIPTS
IRS990/OtherExpensesGrp/Desc1PRINTING & PUBLICATIONS
IRS990/OtherExpensesGrp/Desc2CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc3ANNUAL MEETING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08880
IRS990/OtherExpensesGrp/ProgramServicesAmt030475
IRS990/OtherExpensesGrp/ProgramServicesAmt127808
IRS990/OtherExpensesGrp/ProgramServicesAmt25920
IRS990/OtherExpensesGrp/ProgramServicesAmt311568
IRS990/OtherExpensesGrp/TotalAmt030475
IRS990/OtherExpensesGrp/TotalAmt127808
IRS990/OtherExpensesGrp/TotalAmt214800
IRS990/OtherExpensesGrp/TotalAmt311568
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0395
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0395
IRS990/OtherRevenueTotalAmt0395
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0NATHAN SAUNDERS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION SPONSORS HISTORICAL PROGRAMS, PUBLICATIONS, AND SYMPOSIUMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt059187
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0395
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt050333
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt092075
IRS990/PYOtherExpensesAmt0112685
IRS990/PYOtherRevenueAmt05133
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt034856
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0112685
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0147541
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt041403
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0449189
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0476025
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE UNIVERSITY OF SOUTH CAROLINIANA SOCIETY NORMALLY MEETS THE PUBLIC SUPPORT. HOWEVER, IN THE PAST 5 YEARS A GENEROUS MULTI-YEAR DONATION FROM AN OUTSIDE PARTY HAS BEEN CONSIDERED AN EXCESS CONTRIBUTION WHICH HAS LED TO PUBLIC SUPPORT BEING SLIGHTLY LESS THAN ONE-THIRD. EVEN WITH THIS EXCESS CONTRIBUTION, THE ORGANIZATION'S PUBLIC SUPPORT HAS BEEN THE FOLLOWING: -2024: 26.62% -2023: 25.78% -2022: 27.32% -2021: 25.78% -2020: 27.36% DUES FROM MEMBERS PROVIDE CONTINUING SUPPORT AND STARTING AT $30 ANNUALLY, ARE SET TO ENCOURAGE BROAD PUBLIC SUPPORT ACROSS SOUTH CAROLINA. AT THE END OF 2024, THE SOCIETY'S TOTAL MEMBERSHIP STOOD AT 1,207 INDIVIDUALS. IN ADDITION, THE GOVERNING BOARD REPRESENTS THE BROAD INTEREST OF THE PUBLIC IN PRESERVING THE HISTORY OF THE STATE OF SOUTH CAROLINA.BASED ON THESE FACTS, THE ORGANIZATION FEELS THAT IT MEETS THE FACTS AND CIRCUMSTANCES TEST NECESSARY TO QUALIFY AS AS A PUBLICLY SUPPORTED ORGANZIATION.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt058204
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt050333
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt053030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt045010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt065525
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0272102
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt085373
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt057628
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt050711
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt086151
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt065142
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0345005
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0395
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05133
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02325
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02464
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0250
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010567
IRS990ScheduleA/PublicSupportCY170Pct00.26620
IRS990ScheduleA/PublicSupportPY170Pct00.25780
IRS990ScheduleA/PublicSupportTotal170Amt0167056
IRS990ScheduleA/SubstantialContributorsTotAmt0105046
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt058204
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt050333
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt053030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt045010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt065525
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0272102
IRS990ScheduleA/TotalSupportAmt0627674
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0118865
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0160268
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS DEFINED ACCORDING TO THE ACCOUNTING STANDARDS CODE. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS, RELATIVE TO OPEN TAX YEARS FOR FEDERAL AND APPLICABLE STATE RETURNS, AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. OPEN TAX YEARS ARE CONSIDERED TO BE THE PRECEDING THREE TAX YEARS FOR FEDERAL AND ALL APPLICABLE STATE RETURNS. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGEMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM AMOUNTS RECOGNIZED. AS OF DECEMBER 31, 2024, MANAGEMENT DETERMINED THAT NO SUCH POSITIONS EXISTED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0118865
IRS990ScheduleD/TotalRevenuePerForm990Amt0160268
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0160268
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0118865
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON NOMINATION BY MEMBERS OF THE SOCIETY, PERSONS OR ORGANIZATIONS WHO PAY THE ANNUAL DUES FIXED BY THE EXECUTIVE COUNCIL OR WHO CONTRIBUTE TO THE SOUTH CAROLINIANA LIBRARY SOUTH CAROLINA MATERIAL EQUIVALENT IN VALUE TO THE ANNUAL DUES SHALL BE MEMBERS OF THE SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT, VICE PRESIDENT, AND SECRETARY-TREASURER ELECT ARE ELECTED AT THE ANNUAL MEETING BY THE MEMBERS OF THE SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE COMMITTEES, SO THERE ARE NO COMMITTEE MEETINGS TO DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S EXECUTIVE DIRECTOR REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRIBUTIONS : PROGRAM SERVICE EXPENSES 7,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,500. CONFERENCE SPONSORSHIP: PROGRAM SERVICE EXPENSES 4,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,000. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 2,199. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,199. OFFICERS MEETING : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 964. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 964. POSTAGE AND MAILING: PROGRAM SERVICE EXPENSES 192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 192.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE SOCIETY PREPARES ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING. USING THIS METHOD, REVENUES AND ASSETS ARE RECOGNIZED WHEN CASH IS RECEIVED RATHER THAN WHEN EARNED AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE EXECUTIVE COUNCIL SHALL APPROVE ON A YEARLY BASIS THE EMPLOYMENT OR RE-EMPLOYMENT OF A QUALIFIED ACCOUNTANT OR ACCOUNTING FIRM TO PREPARE A STATEMENT OF THE FISCAL AFFAIRS OF THE SOCIETY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNIVERSITY OF SOUTH CAROLINA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0576001153
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATE THE STATE'S DIVERSE CITIZENS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0910 SUMTER ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029208
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt030475
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt17500
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PURCHASE PRICE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1PURCHASE PRICE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SOUTH CAROLINIANA LIBRARY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1UNIVERSITY OF SOUTH CAROLINA EDUCATIONAL FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01498415
IRS990/TotalAssetsEOYAmt01539818
IRS990/TotalAssetsGrp/BOYAmt01498415

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