Civic Intelligence

South Carolina Propane Gas Associat

EIN 57-6025899 • 501(c)6 • Columbia, SC

Profile

Train & promote propane use

2 Lehigh CourtColumbia, SC 29223

www.scpropane.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

51st percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2021

Net Margin

41st percentile

-3.4%

Higher net margin than 41% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2021

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $253,971 (-100%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Down

$0

Down $253,971 (-100%) from 2020

Revenue

Up

$231,088

Up $50,291 (+28%) from 2020

Expenses

Up

$238,845

Up $51,465 (+27%) from 2020

Net Income

Down

-$7,757

Down $1,174 (-18%) from 2020

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $197,519Liabilities 2010: $0Net Assets 2010: $197,5192010Assets 2011: $218,703Liabilities 2011: $0Net Assets 2011: $218,7032011Assets 2012: $221,246Liabilities 2012: $0Net Assets 2012: $221,2462012Assets 2013: $237,437Liabilities 2013: $0Net Assets 2013: $237,4372013Assets 2014: $249,978Liabilities 2014: $0Net Assets 2014: $249,9782014Assets 2015: $252,537Liabilities 2015: $0Net Assets 2015: $252,5372015Assets 2016: $257,654Liabilities 2016: $0Net Assets 2016: $257,6542016Assets 2017: $253,105Liabilities 2017: $0Net Assets 2017: $253,1052017Assets 2018: $254,624Liabilities 2018: $0Net Assets 2018: $254,6242018Assets 2019: $260,554Liabilities 2019: $0Net Assets 2019: $260,5542019Assets 2020: $253,971Liabilities 2020: $0Net Assets 2020: $253,9712020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $233,0252010Expenses 2011: $267,8452011Expenses 2012: $216,0122012Revenue 2013: $224,603Expenses 2013: $208,412Net Income 2013: $16,1912013Revenue 2014: $228,815Expenses 2014: $216,274Net Income 2014: $12,5412014Revenue 2015: $224,373Expenses 2015: $221,814Net Income 2015: $2,5592015Revenue 2016: $228,821Expenses 2016: $223,704Net Income 2016: $5,1172016Revenue 2017: $227,664Expenses 2017: $232,213Net Income 2017: -$4,5492017Revenue 2018: $221,302Expenses 2018: $219,783Net Income 2018: $1,5192018Revenue 2019: $273,041Expenses 2019: $267,111Net Income 2019: $5,9302019Revenue 2020: $180,797Expenses 2020: $187,380Net Income 2020: -$6,5832020Revenue 2021: $231,088Expenses 2021: $238,845Net Income 2021: -$7,7572021

Highlighted filing

2021

Revenue$231,088
Expenses$238,845
Net Income-$7,757

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 13, 2022
Return Version
2021v4.2
Gross Receipts
$231,088
Mission and Program Overview

Mission

Train & promote propane use

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$253,971--
Cash and Non-Interest-Bearing Accounts$132,146--
Savings and Temporary Cash Investments$121,825--
Total Assets$253,971$0▼ $253,971
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$253,971$0▼ $253,971
Total Liabilities and Net Assets / Fund Balance$253,971$0▼ $253,971
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles BrelandLegislative Chairman
Adger RicePast President
Richard OshealPresident
Eric TaylorVice President
Christian BattleDirector-At-LArge
Katie WarrenDistrict 2 Director
James HarrisDistrict 3 Director
JM Clark JrExecutive Director
Rob FreemanLP-Gas Board Member
James WatsonNPGA State Director
Stephanie BoldingPromotion & Public Relations
Dugger RimmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$222,134
Program Service Revenue
$0
Investment Income
$112
Other Revenue
$8,842
All Other Contributions
$161,363
Change in Net Assets
$-7,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,845
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$88,765--$88,765
Conferences and Meetings$75,176--$75,176
Fees for Services Lobbying$30,208--$30,208
Fees for Services Legal$14,398--$14,398
Office Expenses$6,693--$6,693
Occupancy$2,448--$2,448
Grants to Domestic Individuals$2,000--$2,000
Travel$1,228--$1,228
Other Expenses$1,200--$1,200
All Other Expenses$1,161--$1,161
Insurance$1,055--$1,055
Fees for Services Accounting$825--$825
Total Functional Expenses$238,845$0$0$238,845
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
JC Services IncEntity of former dirManagement FeeNo$88,765
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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
No
Management duties delegated
Yes

Governance Explanations

Officer directors etc family relationship Part VI line 2

Adger Rice has business relationships with Charles Breland,Dugger Rimmer,Sthepanie Bolding, Richard OSheal and SCPGA. Katie Warren is the daughter of Richard OSheal.

Management duties delegation Part VI line 3

Day to day management of the Organization is delegated to an outside management firm. The BOD has responsibility for overseeing the actions of the management firm.

Members or stockholder classes and rights Part VI line 6

The Organization is made up of dues paying members.

Member election for additional members Part VI line 7A

The dues paying members of the Organization elect the officers and directors to the BOD in open elections. Chairmen of the Organizations Committees are members of the BOD. These chairmen are appointed by the Organizations president.

Form 990 governing body review Part VI line 11

The Form 990 is e-mailed to the entire Board of Directors for review. The Executive Director will answer any questions or concerns regarding the Form 990 before the form is filed.

Conflict of interest policy compliance Part VI line 12C

Members of the BOD as well as the organizations management company disclose annually, in writing, any potential conflicts of interest. Any potential conflicts of interest are reviewed by the BOD if and when they arise.

CEO executive director top management comp Part VI line 15A

A survey was completed in 2017 for Executive Director/Management Company compensation of similar organizations in surrounding states. The survey included salary, benefits, retirement, etc. or management fee. This survey was reviewed by the BOD which determined the Organizations management company fee.

Governing documents etc available to public Part VI line 19

The governing documents, conflict of interest policy, and financial statements are held by the business office and are available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
South Carolina Propane Gas Associat
EIN
57-6025899
Address
2 LEHIGH COURT, COLUMBIA, SC 29223
Doing Business As
Ion Inc

Signing Officer

Name
JM Clark
Title
Executive Direc
Phone
8038652284
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1948
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
John B Lane CPA
Address
PO BOX 280, Elgin, SC 29045
Preparer
Tami Tomassetti-Simmons CPA
Phone
8034080200
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Nonprofit dissolved on 12/29/21 and transfers its remaining cash to a new nonprofit on 1/6/22 and 3/10/22.

Raw XML AppendixShowing 400 of 405 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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IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0true
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Transfer to new Alliance
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1Transfer to new Alliance
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02022-01-06
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12022-03-10
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0871014306
IRS990ScheduleN/DispositionOfAssetsDetail/EIN1871014306
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0121175
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt1125181
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501c6
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0Cash
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1Cash
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm0Southeast Propane Alliance Inc
IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm1Southeast Propane Alliance Inc
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt05109 Hollyridge Dr Ste 101
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt15109 Hollyridge Dr Ste 101
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0Raleigh
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm1Raleigh
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0NC
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd1NC
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd027612
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd127612
IRS990ScheduleN/EmployeeOfSuccessor2Ind0true
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Adger Rice has business relationships with Charles Breland,Dugger Rimmer,Sthepanie Bolding, Richard OSheal and SCPGA. Katie Warren is the daughter of Richard OSheal.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Day to day management of the Organization is delegated to an outside management firm. The BOD has responsibility for overseeing the actions of the management firm.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization is made up of dues paying members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The dues paying members of the Organization elect the officers and directors to the BOD in open elections. Chairmen of the Organizations Committees are members of the BOD. These chairmen are appointed by the Organizations president.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 is e-mailed to the entire Board of Directors for review. The Executive Director will answer any questions or concerns regarding the Form 990 before the form is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Members of the BOD as well as the organizations management company disclose annually, in writing, any potential conflicts of interest. Any potential conflicts of interest are reviewed by the BOD if and when they arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A survey was completed in 2017 for Executive Director/Management Company compensation of similar organizations in surrounding states. The survey included salary, benefits, retirement, etc. or management fee. This survey was reviewed by the BOD which determined the Organizations management company fee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The governing documents, conflict of interest policy, and financial statements are held by the business office and are available for inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Nonprofit dissolved on 12/29/21 and transfers its remaining cash to a new nonprofit on 1/6/22 and 3/10/22.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0253971
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0253971
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0222134
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0238845
IRS990/TotalFunctionalExpensesGrp/TotalAmt0238845
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0253971
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0238845
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08954
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0231088
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0253971
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01228
IRS990/TravelGrp/TotalAmt01228
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0www.scpropane.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JM Clark
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum08038652284
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA PROPANE GAS ASSOCIAT
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0576025899
ReturnHeader/Filer/USAddress/AddressLine1Txt02 LEHIGH COURT
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029223
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900340186
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN B LANE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 280
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elgin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029045
ReturnHeader/PreparerPersonGrp/PhoneNum08034080200
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tami Tomassetti-Simmons CPA
ReturnHeader/ReturnTs02022-05-16T09:37:48-04:00
ReturnHeader/ReturnTypeCd0990

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