Civic Intelligence

Sc Manufacturers Alliance Group Ins Tr

EIN 84-6406275 • 501(c)9 • Columbia, SC

Profile

To provide group health insurance and other welfare benefits to the employees of the south carolina manufacturers alliance member employers as well as dependents of employees by issuance of one or more fully insured insurance policies.

1340 Bull StreetColumbia, SC 29201

myscma.com

Siviq Scores

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

Liabilities / Assets

78th percentile

0.26x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

50th percentile

1.6%

Higher net margin than 50% 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

94th percentile

46%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

86th percentile

43%

Faster revenue growth than 86% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$561,999

Up $177,510 (+46%) from 2024

Liabilities

Up

$144,185

Up $54,094 (+60%) from 2024

Net Assets

Up

$417,814

Up $123,416 (+42%) from 2024

Operations
Liabilities / Revenue53rd percentileNet Margin50th percentile

Revenue

Up

$7,566,556

Up $2,265,115 (+43%) from 2024

Expenses

Up

$7,443,140

Up $2,252,091 (+43%) from 2024

Net Income

Up

$123,416

Up $13,024 (+12%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$600K$400K$200K$0Assets 2020: $67,203Liabilities 2020: $61,274Net Assets 2020: $5,9292020Assets 2021: $42,992Liabilities 2021: $22,258Net Assets 2021: $20,7342021Assets 2022: $80,271Liabilities 2022: $3,816Net Assets 2022: $76,4552022Assets 2023: $216,662Liabilities 2023: $32,656Net Assets 2023: $184,0062023Assets 2024: $384,489Liabilities 2024: $90,091Net Assets 2024: $294,3982024Assets 2025: $561,999Liabilities 2025: $144,185Net Assets 2025: $417,8142025

Highlighted filing

2025

Assets$561,999
Liabilities$144,185
Net Assets$417,814
Open 2025 Filing

Operations Trend

Revenue Growth86th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2020: $287,616Expenses 2020: $281,687Net Income 2020: $5,9292020Revenue 2021: $1,041,637Expenses 2021: $1,026,832Net Income 2021: $14,8052021Revenue 2022: $2,572,915Expenses 2022: $2,517,194Net Income 2022: $55,7212022Revenue 2023: $4,651,644Expenses 2023: $4,544,093Net Income 2023: $107,5512023Revenue 2024: $5,301,441Expenses 2024: $5,191,049Net Income 2024: $110,3922024Revenue 2025: $7,566,556Expenses 2025: $7,443,140Net Income 2025: $123,4162025

Highlighted filing

2025

Revenue$7,566,556
Expenses$7,443,140
Net Income$123,416
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$561,999
Liabilities
$144,185
Net assets
$417,814
Revenue
$7,566,556
Expenses
$7,443,140
Net income
$123,416
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.56$0.14$0.42$7.57$7.44$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.09$0.29$5.30$5.19$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.18$4.65$4.54$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$2.57$2.52$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.04$0.02$0.02$1.04$1.03$0.01
2020Summary only. Only limited summary data is available for this year.$0.07$0.06$0.01$0.29$0.28$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 26, 2026
Return Version
2024v5.5
Gross Receipts
$7,566,556
Mission and Program Overview

Mission

To provide group health insurance and other welfare benefits to the employees of the south carolina manufacturers alliance member employers as well as dependents of employees 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$338,062$507,403▲ $169,341
Rtn Earn Endowment Incm Other Fnds$294,398$417,814▲ $123,416
Accounts Receivable$45,670$53,532▲ $7,862
Prepaid Expenses and Deferred Charges$757$1,064▲ $307
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$384,489$561,999▲ $177,510
Liabilities
Other Liabilities$85,949$100,922▲ $14,973
Accounts Payable and Accrued Expenses$350$36,552▲ $36,202
Deferred Revenue$3,792$6,711▲ $2,919
Total Liabilities$90,091$144,185▲ $54,094
Net Assets / Fund Balance
Total Net Assets Fund Balance$294,398$417,814▲ $123,416
Total Liabilities and Net Assets / Fund Balance$384,489$561,999▲ $177,510
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Curtis HuttoTrustee
Vincent LombardyTrustee
Sara HazzardTrustee & Scma CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,566,556
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$123,416

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,566,556
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,566,556
Total Revenue per Form 990
$7,566,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$35,180
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---$7,407,960
Fees for Services Accounting---$28,354
Office Expenses---$4,112
Fees for Services Legal---$1,547
Insurance---$1,167
Total Functional Expenses$0$0$0$7,443,140

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,443,140
Total Expenses per Audited Statements$7,443,140
Total Expenses per Form 990$7,443,140
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
Insurance Premiums Payable$100,922
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, 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.”

Form 990, Part VII, Line 2C

“Board of trustees assumes responsibility for oversight of the audit of financial statements and selection of an independent accountant.”

Filing and Contact Details

Filer

Filer Name
Sc Manufacturers Alliance Group Ins Tr
EIN
84-6406275
Phone
8032552626
Address
1340 BULL STREET, COLUMBIA, SC 29201

Signing Officer

Name
Sara Hazzard
Title
President & CEO
Phone
8032552626
Signed
2026-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Hazzard
Formed
2019
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

Financial Statement Notes

PART X, LINE 2:

“The veba trust funding certain benefits of the trust received an exemption letter from the internal revenue service (irs) dated january 20, 2022, stating that the trust is tax-exempt under the provisions of section 501(c)9 of the internal revenue code (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 year ended june 30, 2024 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. The scma group insurance trust is currently under review by the department of labor.”

Raw XML Appendix384 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0350
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt036552
IRS990/AccountsReceivableGrp/BOYAmt045670
IRS990/AccountsReceivableGrp/EOYAmt053532
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt07407960
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SARA HAZZARD PRESIDENT & CEO
IRS990/BooksInCareOfDetail/PhoneNum08032552626
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01340 BULL STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029201
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0338062
IRS990/CashNonInterestBearingGrp/EOYAmt0507403
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt07407960
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt035180
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt07566556
IRS990/CYRevenuesLessExpensesAmt0123416
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt07443140
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07566556
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt03792
IRS990/DeferredRevenueGrp/EOYAmt06711
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0BEGINNING JULY 1, 2019, THE SOUTH CAROLINA MANUFACTURERS ALLIANCE GROUP INSURANCE TRUST (THE TRUST) BEGAN OFFERING GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE EMPLOYEES OF THE SOUTH CAROLINA MANUFACTURERS ALLIANCE (SCMA) 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 SCMA 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. - THE SELECTION OF INSURANCE CARRIERS, BENEFIT PLANS AND BENEFIT LEVELS IN SOME SITUATIONS;- THE SELECTION AND APPOINTMENT OF VENDORS INCLUDING BANKING SERVICES, CONTRACT ADMINISTRATOR, INVESTMENT MANAGER IF NEEDED, AUDITOR, AND ATTORNEY;- THE MARKETING OF THE PROGRAM INCLUDING THE DEVELOPMENT OF COMMUNICATION MATERIALS, AND THE USE OF OUTSIDE AGENTS IF NEEDED; AND- THE GENERAL MANAGEMENT OF TRUST FUNDS AND ASSETS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt028354
IRS990/FeesForServicesLegalGrp/TotalAmt01547
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0SARA HAZZARD
IRS990/Form990PartVIISectionAGrp/PersonNm1CURTIS HUTTO
IRS990/Form990PartVIISectionAGrp/PersonNm2VINCENT LOMBARDY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE & SCMA CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt07566556
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt01167
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE GROUP HEALTH INSURANCE AND OTHER WELFARE BENEFITS TO THE EMPLOYEES OF THE SOUTH CAROLINA MANUFACTURERS ALLIANCE MEMBER EMPLOYERS AS WELL AS DEPENDENTS OF EMPLOYEES BY ISSUANCE OF ONE OR MORE FULLY INSURED INSURANCE POLICIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0294398
IRS990/NetAssetsOrFundBalancesEOYAmt0417814
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt04112
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0757
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01064
IRS990/PrincipalOfficerNm0SARA HAZZARD
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/BusinessCd2525100
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2PARTICIPANT CONTRIBUTI
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07351916
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27762
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt00
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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportOtherAssetsInd00
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IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INSURANCE PREMIUMS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07566556
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE TRUST RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED JANUARY 20, 2022, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (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 YEAR ENDED JUNE 30, 2024 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. THE SCMA GROUP INSURANCE TRUST IS CURRENTLY UNDER REVIEW BY THE DEPARTMENT OF LABOR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt07443140
IRS990ScheduleD/TotalLiabilityAmt0100922
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07566556
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07443140
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THEN THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990, 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/ExplanationTxt2BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
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 VII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd50
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