<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-23T11:37:06-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>570846159</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLINE BRANDT KOCHENOWER &amp; CO PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>145 ROGERS COMMERCE BLVD</AddressLine1Txt>
        <CityNm>BOILING SPRINGS</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29316</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>570658155</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SC PODIATRIC MEDICAL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SCPO</BusinessNameControlTxt>
      <PhoneNum>8033092400</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 912</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>290710912</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVE LANFORD</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8039267488</PhoneNum>
      <SignatureDt>2024-07-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>STEVE</PersonFirstNm>
        <PersonLastNm>LANFORD</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TIMOTHY S BLAKE CPAPFS</PreparerPersonNm>
      <PTIN>P00062473</PTIN>
      <PhoneNum>8645410218</PhoneNum>
      <PreparationDt>2024-07-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>132438</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>47694</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>53860</MembershipDuesAmt>
      <InvestmentIncomeAmt>39</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">29845</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9692</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>20153</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>122746</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>56705</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>78348</OtherExpensesTotalAmt>
      <TotalExpensesAmt>135053</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-12307</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>31800</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>19493</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>31800</BOYAmt>
        <EOYAmt>65213</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>31800</BOYAmt>
        <EOYAmt>65213</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>45720</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>31800</BOYAmt>
        <EOYAmt>19493</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE SCPMA IS TO PROMOTE AND PURSUE EXCELLENCE IN ALL ASPECTS OF THE ART AND SCIENCE OF PODIATRIC MEDICINE; TO PROMOTE APPRECIATION FOR THE EXCELLENCE ON THE PART OF PATIENTS, POLICY MAKERS, OTHER HEALTH CARE PROFESSIONAL, THIRD-PARTY PAYERS AND THE GENERAL PUBLIC; TO SEEK CONDITIONS AND ENVIRONMENTS WHICH SUPPORT OPTIMAL PRACTICE AND PATIENT CARE; TO CONTINUALLY SEEK AND PROVIDE ADDITIONAL USEFUL SERVICES FOR ITS MEMBERSHIP; TO KEEP ITS MEMBERS INFORMED ABOUT ANY AND ALL CHANGES IN REGULATIONS, LEGISLATION AND OTHER AREAS THAT MAY AFFECT THE PODIATRIC MEDICAL PRACTICE IN SOUTH CAROLINA; AND TO UNITE WITH SIMILAR PODIATRIC MEDICAL ASSOCIATIONS IN OTHER STATES TO FORM THE AMERICAN PODIATRIC MEDICAL ASSOCIATION, INC.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELD ANNUAL MEETING FOR MEMBERS WITH SPEAKERS AVAILABLE FOR CONTINUING MEDICAL EDUCATION AND VENDORS TO DISPLAY PRODUCTS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELD BOARD MEETINGS TO MONITOR AND IDENTIFY ISSUES OF INTERST TO MEMBERS AND PUBLISHING NEWSLETTERS TO KEEP MEMBERSHIP INFORMED.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LOBBYING LEGISLATION REGARDING MEDICAID FAIRNESS TO DOCTORS OF PODIATRIC MEDICINE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR KEYOKA SMITH</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR DAVID SOMERS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR HEATHER DRIESSEN</PersonNm>
        <TitleTxt>TREASURER/PR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR SABINA ABBASOVA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName>
          <BusinessNameLine1Txt>STEVE LANFORD</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>50000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>STEVE LANFORD</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 912</AddressLine1Txt>
          <CityNm>LEXINGTON</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>290710912</ZIPCd>
        </USAddress>
        <PhoneNum>8034135595</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">true</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc2">
      <Expended527ActivitiesAmt>3100</Expended527ActivitiesAmt>
      <TotalExemptFunctionExpendAmt>3100</TotalExemptFunctionExpendAmt>
      <Form1120POLFiledInd>false</Form1120POLFiledInd>
      <Section527PoliticalOrgGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>SC PODIATRIC MED ASSOC PAC FUND</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 912</AddressLine1Txt>
          <CityNm>LEXINGTON</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>290710912</ZIPCd>
        </USAddress>
        <EIN>570658155</EIN>
        <PaidInternalFundsAmt>3100</PaidInternalFundsAmt>
        <ContributionsRcvdDlvrAmt>865</ContributionsRcvdDlvrAmt>
      </Section527PoliticalOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART I-A, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE SOUTH CAROLINA PODIATRIC MEDICAL ASSOCIATION POLITICAL ACTION COMMITTEE (SCPMAPAC) IS TO PROMOTE THE INTERESTS OF PODIATRIC MEDICINE AND THE PROVIDERS OF THOSE SERVICES BY PROVIDING FINANCIAL AND OTHER SUPPORT FOR FRIENDS OF THE PROFESSION SEEKING ELECTION TO PUBLIC OFFICE IN SOUTH CAROLINA, AS WELL AS, TO PROMOTE EDUCATION PROGRAMS DESIGNED TO ENCOURAGE INDIVIDUAL PARTICIPATION IN THE POLITICAL PROCESS AND THE EXERCISE OF THEIR CONSTITUTIONALLY PROTECTED RIGHTS. IT IS INTENDED THAT SCPMAPAC, AS AN INDEPENDENT NON-CANDIDATE COMMITTEE, WILL SERVE AS A STATEWIDE ORGANIZATION FOR THE MEMBERS OF SOUTH CAROLINA PODIATRIC MEDICAL ASSOCIATION AND THE COMMERCIAL VENDORS AND SUPPLIERS SERVING THE PROFESSION. THE COMMITTEE IS NON-PARTISAN AND COMPOSED OF INDIVIDUALS, WHO HAVE VOLUNTARILY JOINED TOGETHER FOR THE ABOVE MENTIONED PUPOSE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>ANNUAL DINNER S</Event1Nm>
        <GrossReceiptsEvent1Amt>21500</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>21500</GrossRevenueEvent1Amt>
        <Event2Nm>GOLF TOURNAMENT</Event2Nm>
        <GrossReceiptsEvent2Amt>7500</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>7500</GrossRevenueEvent2Amt>
        <NonCashPrizesEvent2Amt>600</NonCashPrizesEvent2Amt>
        <RentFacilityCostsEvent2Amt>6458</RentFacilityCostsEvent2Amt>
        <OtherDirectExpensesEvent2Amt>2634</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>29000</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>29000</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>600</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>6458</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2634</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9692</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>19308</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES COLLECTION PROCESS FEES - APM 1,656 BANK SERVICE FEES 380 PAYPAL FEES 526 EXECUTIVE COMMITTEE/TRVL 6,582 COMMITTEE/DELEGATE/TRVL 1,103 ANNUAL CONFERENCE/MEETING EXP 33,122 LEGISLATIVE ACTIVITIES 581 MEAL EXPENSE 122 MISCELLANEOUS EXPENSE 362 OFFICE SUPPLIES &amp; EXPENSE 900 PROF SVCS-LOBBYIST 30,000 CHARITABLE CONTRIBUTIONS 1,500 POSTAGE 14 SPONSORSHIP EXPENSE 1,500 TOTAL 78,348</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 0 45,720</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE SCPMA IS TO PROMOTE AND PURSUE EXCELLENCE IN ALL ASPECTS OF THE ART AND SCIENCE OF PODIATRIC MEDICINE; TO PROMOTE APPRECIATION FOR THE EXCELLENCE ON THE PART OF PATIENTS, POLICY MAKERS, OTHER HEALTH CARE PROFESSIONAL, THIRD-PARTY PAYERS AND THE GENERAL PUBLIC; TO SEEK CONDITIONS AND ENVIRONMENTS WHICH SUPPORT OPTIMAL PRACTICE AND PATIENT CARE; TO CONTINUALLY SEEK AND PROVIDE ADDITIONAL USEFUL SERVICES FOR ITS MEMBERSHIP; TO KEEP ITS MEMBERS INFORMED ABOUT ANY AND ALL CHANGES IN REGULATIONS, LEGISLATION AND OTHER AREAS THAT MAY AFFECT THE PODIATRIC MEDICAL PRACTICE IN SOUTH CAROLINA; AND TO UNITE WITH SIMILAR PODIATRIC MEDICAL ASSOCIATIONS IN OTHER STATES TO FORM THE AMERICAN PODIATRIC MEDICAL ASSOCIATION, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
