Civic Intelligence

South Carolina State Firefighters Association Group Insurance Trust

990 • Fiscal year 2023 • EIN 82-6353514

Aug 01, 2022 to Jul 31, 2023 • Filed on Jan 15, 2024

Organization ProfileN/A
111 West Park BlvdColumbia, SC 29210

(803) 454-1802

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

1.03x

Higher debt load relative to assets than 98% of similar nonprofits.

2023 filings • NTEE Y • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

2023 filings • NTEE Y • $1M-$5M nonprofits • Source year 2023

Net Margin

25th percentile

-1.9%

Higher net margin than 25% of similar nonprofits.

2023 filings • NTEE Y • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

94th percentile

$197,788

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2023 filings • NTEE Y • $1M-$5M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets98th percentile

Assets

$100,957

No earlier filing loaded for comparison.

Net Assets

-$3,033

No earlier filing loaded for comparison.

Liabilities

$103,990

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin25th percentile

Revenue

$3,918,454

No earlier filing loaded for comparison.

Expenses

$3,990,984

No earlier filing loaded for comparison.

Net Income

-$72,530

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2023: $100,957Liabilities 2023: $103,990Net Assets 2023: -$3,0332023Assets 2024: $6,091Liabilities 2024: $6,752Net Assets 2024: -$6612024Assets 2025: $101,223Liabilities 2025: $87,633Net Assets 2025: $13,5902025

Highlighted filing

2023

Assets$100,957
Liabilities$103,990
Net Assets-$3,033
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2023: $3,918,454Expenses 2023: $3,990,984Net Income 2023: -$72,5302023Revenue 2024: $4,504,197Expenses 2024: $4,501,825Net Income 2024: $2,3722024Revenue 2025: $8,206,853Expenses 2025: $8,192,602Net Income 2025: $14,2512025

Highlighted filing

2023

Revenue$3,918,454
Expenses$3,990,984
Net Income-$72,530
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jan 15, 2024
Return Version
2022v5.0
Gross Receipts
$3,918,454
Mission and Program Overview

Mission

To provide group health insurance and other welfare benefits to the members and employees of the south carolina state firefighters' association (scsfa) as well as qualifying dependents of scsfa, by issuance of one or more fully insured insurance policies.

To provide group health insurance and other welfare benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$132,496$95,760▼ $36,736
Prepaid Expenses and Deferred Charges$274$4,217▲ $3,943
Accounts Receivable$1,485$980▼ $505
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$69,497$-3,033▼ $72,530
Total Assets$134,255$100,957▼ $33,298
Liabilities
Other Liabilities$64,283$103,520▲ $39,237
Accounts Payable and Accrued Expenses$475$470▼ $5
Total Liabilities$64,758$103,990▲ $39,232
Net Assets / Fund Balance
Total Net Assets Fund Balance$69,497$-3,033▼ $72,530
Total Liabilities and Net Assets / Fund Balance$134,255$100,957▼ $33,298
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Bryan BaileyTrustee
Steve GrahamTrustee
Zorrina HarmonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,918,454
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-72,530

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,918,454
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,918,454
Total Revenue per Form 990
$3,918,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,953
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
Benefits to Members---$3,968,031
Fees for Services Accounting---$16,720
Office Expenses---$5,576
Insurance---$657
Total Functional Expenses$0$0$0$3,990,984

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,990,984
Total Expenses per Audited Statements$3,990,984
Total Expenses per Form 990$3,990,984
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Admin Fee Revenue$103,520
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 B, Line 11B

“The form 990 is prepared by an independent accounting firm, then the executive director reviews the form 990, and then provides a copy of the form 990 to the board prior to filing.”

Form 990, Part VI, Section C, Line 19

“All governing documents are made available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Sc State Firefighters Association Tr
EIN
82-6353514
Phone
8034541802
Address
111 WEST PARK BLVD, COLUMBIA, SC 29210

Signing Officer

Name
Zorrina Harmon
Title
Member Benefits Director
Phone
8034541802
Signed
2024-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zorrina Harmon
Formed
2017
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
227 WEST TRADE STREET SUITE 800, CHARLOTTE, NC 28202
Preparer
Karen Colsch CPA
Phone
7049985200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes from prior year”

Financial Statement Notes

PART X, LINE 2:

“The veba trust funding certain benefits of the plan received an exemption letter from the irs dated may 15, 2019, stating that the trust is tax-exempt under the provisions of section 501(c)9 of the irc. However, as a result of the plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded for the years ended july 31, 2023 and 2022 for unrelated business taxable income. In addition, the trust and the veba trust are required to operate in conformity with the irc to obtain tax-exempt status of the trust. The trust administrator believes that the trust is being operated in compliance with the applicable requirements of the irc, and therefore, believes that the trust qualifies for tax-exemption. Accounting principles generally accepted in the united states of america require trust management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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IRS990/Desc0BEGINNING AUGUST 1, 2017, THE SCSFFA'S TRUST (THE TRUST) BEGAN PROVIDING GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE EMPLOYEES OF THE SCSFA MEMBER EMPLOYERS BY ISSUANCE OF ONE OR MORE FULLY INSURED INSURANCE POLICIES.THE TRUST PROGRAM IS OVERSEEN BY AN ELECTED BOARD OF TRUSTEES (TRUSTEES). THE TRUSTEES TOGETHER WITH THE SCSFA PERFORM ALL OF THE ACTIVITIES REQUIRED TO ADMINISTER THE TRUST AND MAKE DECISIONS ON THE ON-GOING OPERATIONS OF THE TRUST IN THE BEST INTEREST OF THE PARTICIPANTS. THOSE ACTIVITIES INCLUDE THE FOLLOWING:- THE SELECTION OF INSURANCE CARRIERS, BENEFIT PLANS AND BENEFITLEVELS IN SOME SITUATIONS;- THE SELECTION AND APPOINTMENT OF VENDORS INCLUDING BANKING SERVICES,CONTRACT ADMINISTRATOR, INVESTMENT MANAGER IF NEEDED, AUDITOR, ANDATTORNEY;- THE MARKETING OF THE PROGRAM INCLUDING THE DEVELOPMENT OFCOMMUNICATION MATERIALS, AND THE USE OF OUTSIDE AGENTS IF NEEDED;AND- THE GENERAL MANAGEMENT OF TRUST FUNDS AND ASSETS.
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IRS990/MissionDesc0TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE MEMBERS AND EMPLOYEES OF THE SOUTH CAROLINA STATE FIREFIGHTERS' ASSOCIATION (SCSFA) AS WELL AS QUALIFYING DEPENDENTS OF SCSFA, BY ISSUANCE OF ONE OR MORE FULLY INSURED INSURANCE POLICIES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED MAY 15, 2019, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE IRC. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED JULY 31, 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE TRUST AND THE VEBA TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO OBTAIN TAX-EXEMPT STATUS OF THE TRUST. THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC, AND THEREFORE, BELIEVES THAT THE TRUST QUALIFIES FOR TAX-EXEMPTION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990, AND THEN PROVIDES A COPY OF THE FORM 990 TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO CHANGES FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$100,957
Liabilities
$103,990
Net assets
-$3,033
Revenue
$3,918,454
Expenses
$3,990,984
Net income
-$72,530
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.10$0.09$0.01$8.21$8.19$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$4.50$4.50$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.00$3.92$3.99$0.07