2024-08-14T18:35:00-04:00 2023-09-30 522212837 GREENE FINNEY CAULEY LLP 908 N MAIN ST ANDERSON SC 29621 990 2022-10-01 576022671 SOUTH CAROLINA STATE FIREFIGHTERS' ASSOCIATION SOUT 8034541807 PO BOX 211725 COLUMBIA SC 29221 JAMES HELMS EXECUTIVE DIRECTOR 8034541807 2024-08-14 true false CHRISTOPHER S CAULEY P00534004 8642258713 2024-08-14 2022 2024-08-08 14:25:15Z JOSHUA HOLZHEIMER PO BOX 211725 COLUMBIA SC 29221 4335094 false X WWW.SCFIREFIGHTERS.ORG X 1905 SC OUR MISSION IS TO SERVE OUR MEMBERSHIP AS THE LEADER IN ADVOCACY, BENEFITS, EDUCATION AND SAFETY WHILE ACTING AS THE STEWARD OF THE FIREMEN'S INSURANCE AND INSPECTION FUND. THE ASSOCIATION SERVED OVER 17,000 MEMBERS IN FY23. 10 10 13 15 -29238 1626000 1649085 1354044 1456545 7964 27334 522332 505896 3510340 3638860 0 0 1052019 993371 0 0 1938674 2361746 2990693 3355117 519647 283743 3452469 3719492 181068 169915 3271401 3549577 THE ASSOCIATION'S MISSION IS TO SERVE ITS MEMBERSHIP AS THE LEADER IN FIRE SERVICE ADVOCACY, BENEFITS, EDUCATION, AND SAFETY, WHILE ACTING AS THE STEWARD OF THE FIREMENS INSURANCE AND INSPECTION FUND. false false 1454331 982394 THE ASSOCIATION SCHEDULES CONFERENCES, SEMINARS, WORKSHOPS, AND OTHER TRAINING EVENTS FOR THE FIREFIGHTERS OF SC. THESE TRAINING SESSIONS ARE AVAILABLE TO VOLUNTEER AND PAID FIREFIGHTERS ALIKE. THE ASSOCIATION ALSO HOSTS THE SC FIRE RESCUE CONFERENCE EVERY YEAR AS A FORUM FOR DEBATING AND DISCUSSING ISSUES RELATING TO FIRE AND RESCUE SERVICES IN SC. COMMITTEES ARE APPOINTED TO ASSESS AND RESPOND TO IMPORTANT ISSUES SUCH AS EMERGENCY AND DISASTER MANAGEMENT, EMERGENCY MEDICAL SERVICES, AND OTHER ISSUES AS DEEMED NECESSARY. THE ASSOCIATION SERVES TO SUPPORT ITS MEMBERSHIP OF APPROXIMATELY 17,500 SC FIREFIGHTERS BY ADVOCACY, EDUCATION AND TRAINING, AND BENEFITS COORDINATION. THE HEALTH AND SAFETY OF THE STATE'S FIREFIGHTERS IS A CRITICAL ASPECT OF THE ASSOCIATION'S MISSION. 1237713 549631 WE PROVIDE TO THE MEMBERS OF THE ASSOCIATION COVERAGE FOR DISABILITY INSURANCE, PTSD INSURANCE, LIFE INSURANCE, RETIREMENT BENEFITS, AND ONE PERCENT BUDGET BENEFITS. . 2692044 false true false true false false false false false true false false false false true true true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false true 10 0 true 13 true true true false false false false false false false X 10 10 false true false false true true true true false false false false true true true false true true false false SC X BRYAN BAILEY 8034541807 PO BOX 211725 COLUMBIA SC 29221 ZORRINA HARMON BENEFITS DIR 25.00 25.00 X 169982 0 25873 JOE PALMER EXECUTIVE DI 50.00 0.00 X 0 79900 0 JOSHUA HOLZHEIMER PRESIDENT 10.00 X X 0 0 0 JAMES HELMS 1ST VICE PRE 5.00 X X 0 0 0 RANDY ARANT 2ND VICE PRE 5.00 X X 0 0 0 TRES ATKINSON INTERIM 2ND 5.00 X X 0 0 0 PIERCE WOMACK 3RD VICE PRE 5.00 X X 0 0 0 JASON DENNIS 4TH VICE PRE 5.00 X X 0 0 0 JOHN BOWERS SUPERVISORY 1.00 X 0 0 0 KEVIN HENSON PLANNING CHA 1.00 X 0 0 0 BRAD KAVETSKI HEALTH/SAFET 1.00 X 0 0 0 TERRY SHERIFF TRAINING/EDU 1.00 X 0 0 0 ROSS VEZIN BENEFITS CHA 1.00 X 0 0 0 169982 79900 25873 1 false true false 1646763 2322 1649085 INSURANCE PREMIUMS 524298 549631 549631 TRAINING & EDUCATION 611430 489090 489090 CONFERENCE FEES 611430 205448 205448 MEMBERSHIP DUES 561499 152342 152342 OFFICER'S SECTION INCOME 611430 45625 45625 14409 14409 1456545 17839 17839 12000 41238 -29238 -29238 -29238 115000 43400 119429 29476 -4429 13924 9495 9495 581571 506091 75480 75480 AFFILIATE REIMBURSEMENTS 900099 439497 439497 OTHER REFUNDS/REIMBURSEMENTS 900099 20157 20157 459654 3638860 1532025 -29238 486988 765901 612721 153180 99336 79469 19867 77336 61869 15467 50798 40638 10160 105500 105500 5406 5406 54263 42803 11460 42000 42000 1605 1605 77632 49412 28220 54075 45603 8472 86685 69348 17337 41312 41312 80959 64767 16192 750345 682412 67933 105780 105780 768929 740179 28750 FIRST RESPONDER SUPPORT 61686 61686 SUPPLIES 25662 20530 5132 DUES AND SUBSCRIPTIONS 15085 15085 MEMORIAL MAINTENANCE 8711 8711 76111 69896 6215 3355117 2692044 663073 0 403768 392291 1393611 1555391 116797 259405 269986 265621 1463463 747174 770517 716289 394800 440965 102990 89530 3452469 3719492 137838 147765 43230 22150 181068 169915 X 2827595 3067874 443806 481703 3271401 3549577 3452469 3719492 X 283743 7893 -13460 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 46853 46853 683173 307532 375641 38934 31247 7687 694503 408395 286108 716289 X 4179017 7893 -13460 -5567 4184584 1605 -547329 -545724 3638860 3900841 547329 547329 3353512 1605 1605 3355117 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION OBTAINED EXEMPTION FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. IN ADDITION, IT IS NOT A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS OR EVENTS THAT WOULD DISQUALIFY ITS TAX-EXEMPT STATUS. THE ASSOCIATION DOES NOT CONDUCT ANY SIGNIFICANT UNRELATED BUSINESS ACTIVITIES. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THE ASSOCIATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT COULD REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATIONS TAX RETURNS FOR THE PAST THREE YEARS REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSS ON INVESTMENT IN SUBSIDIARY -13,460 SCHEDULE D, PAGE 4, PART XI, LINE 4B COST OF GOODS SOLD -506,091 RENTAL EXPENSES -41,238 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 506,091 RENTAL EXPENSES 41,238 X false false false false false false false false false ZORRINA HARMON BENEFITS DIRECTOR 169982 8351 17522 195855 FORM 990, PAGE 6, PART VI, LINE 3 THE ASSOCIATION CONTRACTED WITH PALMETTO RESOURCE SOLUTIONS FOR MANAGEMENT SERVICES. A CONSULTANT WITH PALMETTO RESOURCE SOLUTIONS, JOE PALMER, A FORMER OFFICER OF THE ASSOCIATION, ASSISTED THE ASSOCIATION BY SERVING IN THE ROLE OF INTERIM EXECUTIVE DIRECTOR. PALMETTO RESOURCE SOLUTIONS IS A WHOLLY OWNED SUBSIDIARY OF SC FIREFIGHTERS INSURANCE SERVICES WHICH IS WHOLLY OWNED BY THE SOUTH CAROLINA STATE FIREFIGHTERS' ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION HAS DEPARTMENTAL MEMBERSHIPS AND INDIVIDUAL MEMBERSHIPS. DEPARTMENTAL MEMBERSHIPS CONSIST OF TWO CLASSES: 1) REGULARLY ORGANIZED FIRE DEPARTMENTS AND 2) PRIVATE FIRE DEPARTMENTS. REGULARLY ORGANIZED FIRE DEPARTMENTS ARE THOSE WITH PAID OR VOLUNTEER MEMBERS LOCATED WITHIN ANY MUNICIPALITY, COUNTY, OR SPECIAL PURPOSE FIRE DISTRICT IN THE STATE OF SOUTH CAROLINA THAT IS QUALIFIED TO PARTICIPATE IN THE FIREMEN'S INSURANCE AND INSPECTION FUND. EACH REGULARLY ORGANIZED FIRE DEPARTMENT IN GOOD STANDING WITH THE ASSOCIATION IS ENTITLED TO TWO VOTING MEMBERS AT THE ANNUAL CONFERENCE OR ANY SPECIAL MEETING OF THE ASSOCIATION. IN ADDITION TO THE TWO VOTING MEMBERS, EACH REGULARLY ORGANIZED FIRE DEPARTMENT IS ENTITLED TO ONE ADDITIONAL VOTING MEMBER FOR EVERY FIFTY MEMBERS ON THE MEMBERSHIP ROSTER. EACH VOTING MEMBER GETS ONE VOTE. PRIVATE FIRE DEPARTMENTS ARE NOT ENTITLED TO VOTING MEMBER REPRESENTATION. FORM 990, PAGE 6, PART VI, LINE 7A THE ELECTION OF OFFICERS ARE VOTED ON BY THE DESIGNATED VOTING MEMBERS OF REGULARLY ORGANIZED FIRE DEPARTMENT MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B AMENDMENTS TO THE CONSTITUTION AND BYLAWS REQUIRE 75% OF ALL VOTES RETURNED AT ANY ANNUAL CONFERENCE OR SPECIAL MEETING CALLED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORIZATION TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING. DUE TO THE TIMING OF THE FY23 FILING, A COPY OF THE 990 WILL BE PROVIDED TO THE BOARD FOR REVIEW AFTER FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS ARE ANNUALLY REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST. CONFLICTS ARE DEALT WITH AT THAT TIME. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS APPROVED BY THE OFFICERS ELECTED BY THE MEMBERS OF THE FIREFIGHTERS' ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION'S CONSTITUTION AND BYLAWS ARE AVAILABLE ON ITS WEBSITE. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 LOSS ON INVESTMENT IN SUBSIDIARY -13,460 SC STATE FIREFIGHTERS' FOUNDATION 111 WESTPARK BLVD COLUMBIA SC 29210 562254232 SUPPORT SC 501C3 7 N/A false SC FIREFIGHTERS INSURANCE SERVICES 111 WESTPARK BLVD COLUMBIA SC 29210 202377128 INSURANCE SC N/A true true false false false false false false false false true false true false true true false true false false SC FIREFIGHTERS' INSURANCE SERVICES A 12000 FMV SC FIREFIGHTERS' INSURANCE SERVICES Q 439497 FMV