Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
South Carolina American Rev Trust
EIN 93-2287377 • 501(c)3 • Camden, SC
Profile
To marshal items, collections, databases, intellectual property, and items of historical and educational significance to the revolutionary era in south carolina, and to make those books, intellectual property, databases, and material items available, without charge, to the citizens of south carolina and others who may find the aforementioned information useful or beneficial.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.34x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Balance Sheet
Assets
Up$90,002
Up $43,410 (+93%) from 2023
Liabilities
Down$30,368
Down $10,632 (-26%) from 2023
Net Assets
Up$59,634
Up $54,042 (+966%) from 2023
Revenue
Up$138,051
Up $120,451 (+684%) from 2023
Expenses
Up$84,009
Up $72,001 (+600%) from 2023
Net Income
Up$54,042
Up $48,450 (+866%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $90,002
- Liabilities
- $30,368
- Net assets
- $59,634
- Revenue
- $138,051
- Expenses
- $84,009
- Net income
- $54,042
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 14, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $194,373
Mission and Program Overview
Mission
To marshal items, collections, databases, intellectual property, and items of historical and educational significance to the revolutionary era in south carolina, and to make those books, intellectual property, databases, and material items available, without charge, to the citizens of south carolina and others who may find the aforementioned information useful or beneficial.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL. | - | $70,683 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TOM PERSONS | Chairman | - | $0 | - | - |
| JOHN ALLISON | Vice-Chairma | - | $0 | - | - |
| GEN JULIAN BURNS | Treasurer | - | $0 | - | - |
| CORINNE HOCH | Secretary | - | $0 | - | - |
| WESLEY HERNDON | Executive Di | - | $0 | - | - |
| JOHN HAAS | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- South Carolina American Rev Trust
- EIN
- 93-2287377
- Phone
- 8436554683
- Address
- P O BOX 2552, CAMDEN, SC 29020
Signing Officer
- Name
- Wesley Herndon
- Title
- Executive Director
- Phone
- 8436554683
- Signed
- 2025-05-14
Preparer
- Firm
- Cantey Tiller Pierce & Green Llp
- Address
- PO BOX 862, CAMDEN, SC 29021
- Preparer
- Janet M Pierce
- Phone
- 8034321436
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 157 supplies 423 32 ins 850 computer/it 46,371 library expense 885 storage expense 451 other 1,030 total 50,199”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 23,200 total 0 23,200”
Form 990-ez, Part II, Line 26
“Deferred revenue 41,000 30,368”
Form 990-ez, Part III
“To marshal items, collections, databases, intellectual property, and items of historical and educational significance to the revolutionary era in south carolina, and to make those books, intellectual property, databases, and material items available, without charge, to the citizens of south carolina and others who may find the aforementioned information useful or beneficial.”
Form 990-ez, Part III, Line 28
“To marshal items, collections, databases, intellectual property, and items of historical and educational significance to the revolutionary era in south carolina, and to make those books, intellectual property, databases, and material items available, without charge, to the citizens of south carolina and others who may find the aforementioned information useful or beneficial.”
Raw XML Appendix145 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | WESLEY HERNDON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8436554683 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 2552 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CAMDEN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29020 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 46592 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 66802 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 131939 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 56322 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 54042 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 33664 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 46592 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 90002 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 4880 |
| IRS990EZ/GrossReceiptsAmt | 0 | 194373 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1232 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 5592 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 59634 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 5592 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 59634 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 146 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TOM PERSONS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN ALLISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GEN JULIAN BURNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CORINNE HOCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | WESLEY HERNDON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JOHN HAAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE-CHAIRMA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 23200 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 50199 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 70683 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 61202 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 41000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 30368 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 84009 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 70683 |
| IRS990EZ/TotalRevenueAmt | 0 | 138051 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 131939 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 17600 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 149539 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1232 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1232 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 150771 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 133171 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 17600 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 150771 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 133171 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 17600 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 150771 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 157 SUPPLIES 423 32 INS 850 COMPUTER/IT 46,371 LIBRARY EXPENSE 885 STORAGE EXPENSE 451 OTHER 1,030 TOTAL 50,199 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 0 23,200 TOTAL 0 23,200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEFERRED REVENUE 41,000 30,368 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WESLEY HERNDON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8436554683 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTH CAROLINA AMERICAN REV TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 932287377 |
| ReturnHeader/Filer/PhoneNum | 0 | 8436554683 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 2552 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CAMDEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29020 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 570568919 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CANTEY TILLER PIERCE & GREEN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 862 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CAMDEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29021 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8034321436 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JANET M PIERCE |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T11:12:30-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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