Civic Intelligence

Sc State Firefighters Association Tr

EIN 82-6353514 • 501(c)9 • Columbia, SC

NTEE Y20

Profile

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.

111 West Park BlvdColumbia, SC 29210

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.87x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

501(c)9 • $5M-$10M nonprofits • Source year 2025

Asset Growth

100th percentile

1562%

Faster asset growth than 100% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

82%

Faster revenue growth than 93% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$101,223

Up $95,132 (+1562%) from 2024

Liabilities

Up

$87,633

Up $80,881 (+1198%) from 2024

Net Assets

Up

$13,590

Up $14,251 (+2156%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin41st percentile

Revenue

Up

$8,206,853

Up $3,702,656 (+82%) from 2024

Expenses

Up

$8,192,602

Up $3,690,777 (+82%) from 2024

Net Income

Up

$14,251

Up $11,879 (+501%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

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

$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

2025

Assets$101,223
Liabilities$87,633
Net Assets$13,590
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$8,206,853
Expenses$8,192,602
Net Income$14,251
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$101,223
Liabilities
$87,633
Net assets
$13,590
Revenue
$8,206,853
Expenses
$8,192,602
Net income
$14,251
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Mar 11, 2026
Return Version
2024v5.5
Gross Receipts
$8,206,853
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$6,091$99,251▲ $93,160
Rtn Earn Endowment Incm Other Fnds$-661$13,590▲ $14,251
Accounts Receivable-$1,499-
Prepaid Expenses and Deferred Charges-$473-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$6,091$101,223▲ $95,132
Liabilities
Other Liabilities$4,496$87,133▲ $82,637
Accounts Payable and Accrued Expenses$2,256$500▼ $1,756
Total Liabilities$6,752$87,633▲ $80,881
Net Assets / Fund Balance
Total Net Assets Fund Balance$-661$13,590▲ $14,251
Total Liabilities and Net Assets / Fund Balance$6,091$101,223▲ $95,132
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Bryan BaileyTrustee
Steve GrahamTrustee
Zorrina HarmonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,165,690
Investment Income
$0
Other Revenue
$41,163
Change in Net Assets
$14,251

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,206,853
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,206,853
Total Revenue per Form 990
$8,206,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$27,279
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---$8,165,323
Fees for Services Accounting---$18,900
Office Expenses---$4,328
Insurance---$4,051
Total Functional Expenses$0$0$0$8,192,602

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,192,602
Total Expenses per Audited Statements$8,192,602
Total Expenses per Form 990$8,192,602
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 Member Contributions$87,133
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
2026-03-11
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
14815 BALLANTYNE VILLAGE WAY SUITE, 300, CHARLOTTE, NC 28277
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.”

Raw XML Appendix380 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt08165323
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ZORRINA HARMON MEMBER BENEFITS DIRECTOR
IRS990/BooksInCareOfDetail/PhoneNum08034541802
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 WESTPARK BOULEVARD
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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/FamilyOrBusinessRlnInd00
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IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1BRYAN BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm2ZORRINA HARMON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt04051
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-661
IRS990/NetAssetsOrFundBalancesEOYAmt013590
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
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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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ZORRINA HARMON
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ReturnHeader/ReturnTs02026-03-19T09:49:48-05:00
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ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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