2024-11-11T13:16:12-08:00 2023-12-31 990 2023-01-01 576000743 Municipal Association of South Carolina MUNI 8039331234 1411 Gervais Street Columbia SC 29201 B Todd Glover Executive Director 2024-11-11 true 2023 2024-10-15 13:58:12Z B Todd Glover 1411 Gervais Street Columbia SC 29201 17277032 false X www.masc.sc X 1939 SC The Association is dedicated to the principle of its founding members: to offer the services, programs and tools that will give municipal officials the knowledge, experience and skills to enable the most efficient and effective operation of their municipalities. 19 19 69 150 47960 0 12119902 13100024 174604 2151656 303805 319868 12598311 15571548 268718 309993 0 8513023 9284471 0 0 4080323 4067194 12862064 13661658 -263753 1909890 29996653 32792149 20201249 20065173 9795404 12726976 X The Association is dedicated to the principle of its founding members: to offer the services, programs and tools that will give municipal officials the knowledge, experience and skills to enable the most efficient and effective operation of their municipalities. false false 4980774 1017368 Education: The Association sponsors training and education opportunities through general and specialized interest meetings, training institutes, communication/publications, achievement awards, field services, and sponsorships of 11affiliate groups. The Association provides ongoing support for the following affiliate groups: SC Business Licensing Officials Assn, SC Utility Billing Assn, SC Community Development Assn, Municipal Officers, Clerks, & Treasurers Assn, Municipal Human Resources Assn, SC Municipal Attorneys Assn, SC Assn of Storm Water Managers, Municipal Technology Assn of SC, SC Assn of Municipal Power Systems, Municipal Court Adm of SC, and Assn of SC Mayors. See Schedule O for more details. 4472496 4631378 Risk Management & Insurance Services: The Association manages four insurance programs, including two self-funded insurance programs, an insurance agency, and an OPEB trust. Services provided include workers' compensation insurance, property & liability insurance, placement of ancillary policies, and an Other Retirees Benefit Trust. These products are provided within separate, related companies. See Sch R with the management of the programs provided by the Association. In addition, the Association's Risk Management Services RMS staff helps program members build effective safety programs to lower their insurance costs through reduction of claims. RMS also assists members in other areas. See Sch O for additional information. 1372716 Advocacy: The Association's advocacy initiatives support SC hometowns and the value they bring to the state. The Association's legislative agenda focuses on issues that promote economic growth, enhance a positive quality of life, and encourage local accountability and fiscal responsibility. Advocacy efforts use a variety of tools, including supporting the National League of Cities & Southern Municipal conference meetings and sponsoring regional advocacy meetings, Hometown Legislative Day, and legislative monitoring and lobbying efforts. See Sch O for additional details. 1843442 321000 7451278 12669428 false false false true false false false true false true false false true true false true false false false false false false false false false false true false true false false false false false false false false false false false false true true true true false true 48 0 true 69 true true true false false false false false false false X 19 19 false false false false true true true true false false true true false true true true true true true false false X Stephanie O'Cain 8039331234 1411 Gervais Street Columbia SC 29201 B Todd Glover Executive Dir. 40.00 0.00 X 296686 0 58659 Heather Ricard Director, RMS 40.00 0.00 267990 0 54288 Eric Budds Deputy Exec Director 40.00 0.00 245776 0 53934 Jake Broom COO 40.00 0.00 210634 0 44614 Stephanie K O'Cain CFO 40.00 0.00 X 200476 0 44751 Scott Slatton Mgr, Advocacy & Public Policy 40.00 0.00 201268 0 43188 B Eric Shytle General Counsel 40.00 0.00 168262 0 39950 Casey Fields Mgr Legis/Advocacy 40.00 0.00 148151 0 34139 Virginia Butler Systems Analyst 40.00 0.00 146010 0 34685 Joannie Nickel Legis Advocate 40.00 0.00 136382 0 34246 Caitlin Cothran Mgr, LRS 40.00 0.00 136054 0 32343 Charlie Barrineau Field Svc Mgr 40.00 0.00 127325 0 32767 Michael Butler Trustee 1.00 0.00 X 0 0 0 Lancer Shull Vice President 1.00 0.00 X 0 0 0 David McGhee Trustee 1.00 0.00 X 0 0 0 Jason Evans Trustee 1.00 0.00 X 0 0 0 Stellartean Jones Trustee 1.00 0.00 X 0 0 0 Judy Bridge Trustee 1.00 0.00 X 0 0 0 Robert Garner Trustee 1.00 0.00 X 0 0 0 Brenda Bethune Trustee 1.00 0.00 X 0 0 0 Deron McCormick Trustee 1.00 0.00 X 0 0 0 Desiree Fragoso Trustee 1.00 0.00 X 0 0 0 Jeffrey Graham Trustee 1.00 0.00 X 0 0 0 Guang Ming Whitley Trustee 1.00 0.00 X 0 0 0 Kenneth Grist Trustee 0.00 0.00 X 0 0 0 Tem Miles Trustee 0.00 0.00 X 0 0 0 LaDonna Hall Trustee 0.00 0.00 X 0 0 0 Barbara Blain-Bellamy President 1.00 0.00 X 0 0 0 Brandy Amidon Vice President 1.00 0.00 X 0 0 0 Greg Habib Vice President 1.00 0.00 X 0 0 0 Cornelius Huff President 0.00 0.00 X 0 0 0 2285014 507564 29 false true false VC3 Inc 1301 Gervais Street Suite 1800 Columbia SC 29201 IT consulting 566876 Cavanaugh McDonald 3550 Busbee Parkway Suite 250 Kennesaw GA 30144 Consulting 211602 2 0 Education 900099 1017368 1017368 Information Services 900099 196122 196122 Local Revenue Services 900099 6679582 6679582 Member Dues 900099 575574 575574 Risk Management Services 900099 4631378 4631378 13100024 2173446 188422 4138 1980886 0 0 0 1643647 40047 1698998 6486 -55351 33561 -21790 1000 -22790 0 0 0 Gervais Street Associates 531120 177365 4687 172678 GSA Admin Fees 561000 65000 65000 Municipal Insurance Services 524298 39135 39135 38368 38368 319868 15571548 13392814 47960 2130774 309993 309993 0 0 0 1930475 1839147 91328 0 4944593 4710670 233923 939163 894732 44431 980217 933844 46373 490023 466841 23182 0 59783 57422 2361 21000 21000 83314 83314 0 36244 36244 272295 259694 12601 11805 11805 246178 220784 25394 254000 224125 29875 0 747939 580089 167850 202932 196135 6797 14381 14381 835798 824497 11301 0 0 223961 205875 18086 43634 43634 GASB 68 Pension & OPEB 476227 369354 106873 Software/Hardware Maint 198789 160477 38312 Other expenses 134623 125717 8906 Printing and Publications 103804 102669 1135 100487 92244 8243 13661658 12669428 992230 0 174 154 3988515 6538535 0 100756 750351 0 0 0 0 3219245 2696205 5138203 4332915 775949 805288 13839475 14191707 0 0 3836463 3608553 4236076 4201356 29996653 32792149 1194423 1185816 605051 647809 141065 133580 10933 18249777 18097968 20201249 20065173 X 9795404 12726976 9795404 12726976 29996653 32792149 1909890 949460 72222 X false true X true false false true false false false true X 134346 83987 50359 136678 74299 62379 4867179 4174629 692550 805288 Investment in GSA 3974054 Investment in VC3 227302 4201356 Deferred inflows - OPEB 52360 Deferred inflows - pension 913339 Leased Asset Liability 3870147 OPEB Liability 296008 Pension Liability 12966113 Rounding 1 18097968 16496008 1021683 1021683 15474325 72223 25000 97223 15571548 13564435 13564435 72223 25000 97223 13661658 Part IV, Line 2b: Explanation of escrow account liability At the beginning of 2023, MASC held funds funds in the amount of $10,933 for SC Downtown Development Association, a related 501C3 organization which does not have its own bank account. At the end of 2023, the amount of these funds had been reduced to $0. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Administration fee from MIS subsidiary $25000 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Administrative fee from MIS subsidiary $25000 true City of Dillon 401 W Main Street Dillon SC 29536 576001023 25000 0 Economic Development City of Johnsonville 111 W Broadway Street Johnsonville SC 29555 570408295 25000 0 Economic Development City of Marion 107 S Main Street Marion SC 29571 576001075 25000 0 Economic Development City of Mauldin 5 E Butler Street Mauldin SC 29662 570445708 25000 0 Economic Development City of Simpsonville 118 NE Main Street Simpsonville SC 29681 576001106 25000 0 Economic Development College of Charleston 66 George Street Charleston SC 29424 576000265 21000 0 Riley's Mayoral Fellowship Town of Allendale 1296 Main St South Allendale SC 29810 576000990 25000 0 Economic Development Town of Blackville 5893 Lartigue Street N Blackville SC 29817 576001004 25000 0 Economic Development Town of Carlisle 3911 Fishdam Ave Carlisle SC 29031 570537478 25000 0 Economic Development Town of Clio 101 Calhoun Street Clio SC 29525 576001551 25000 0 Economic Development Town of Lane 7 Oneita Ave Lane SC 29564 570521205 25000 0 Economic Development Town of Lockhart 118 Mill Street Lockhart SC 29364 576005346 25000 0 Economic Development Town of Winnsboro 207 N Congress Street Winnsboro SC 29180 576001128 25000 0 Economic Development 1 12 Grantmaker's Description of How Grants are Used MASC offers Hometown Economic Development grants to SC cities & towns to implement projects that will make a positive impact on the quality of life in their communities, as well as promoting innovation in projects that will produce measurable results and can be maintained. Each grant recipient must provide matching funds in amounts ranging from 5 to 15 percent of the grant award. The award recipients submit invoices and other documentation to the Association to substantiate expenses. In addition to economic development grants, the Association also made an annual contribution of $20,000 to the College of Charleston for the Riley Mayors Design program, which educates and equips SC mayors to be effective in their roles, plus an additional $1,000 grant to the College of Charleston for their MPA program/summer diversity enrichment academy. X X true true X X X X X false false false false false false false false false B Eric Shytle General Counsel 167012 1250 31756 8194 208212 B Todd Glover Executive Dir. 272288 24446 50744 7915 355393 Caitlin Cothran Mgr, LRS 127185 8869 24428 7915 168397 Casey Fields Mgr Legis/Advocacy 136269 11882 26224 7915 182290 Charlie Barrineau Field Svc Mgr 127184 141 24558 8209 160092 Eric Budds Deputy Exec Director 245133 643 45705 8229 299710 Heather Ricard Director, RMS 252099 15891 46963 7325 322278 Jake Broom COO 198521 12113 37301 7313 255248 Joannie Nickel Legis Advocate 136144 238 26017 8229 170628 Scott Slatton Mgr, Advocacy & Public Policy 187370 13898 35273 7915 244456 Stephanie K O'Cain CFO 193931 14434 36836 7915 253116 Virginia Butler Systems Analyst 139622 6388 26770 7915 180695 Part I, Line 1a: Relevant information in regards to selections on 1a. Travel for Companions: The Association has a documented travel policy which states that travel expenses for a staff member's spouse are reimburseable when the spouse's presence is in the best interest of the Association. All such travel must be approved prior to the expense incurrence. In addition, travel is provided for companions of board members and listed persons in Part VII of Form 990 for certain meetings. The reimbursed expenses are not treated as taxable compensation. Club Dues: The Association pays Palmetto Club dues for the executive director. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Local Revenue Services: Municipalities contract with the Association to collect certain business taxes on their behalf through four tax revenue programs, including the insurance tax revenue program, the telecommunication tax revenue program, the brokers tax revenue program and the setoff debt revenue program. These programs provide for centralized and efficient revenue processing, streamlining the tax payment process for taxpayers. The Association collected $273.2 million in 2023 on behalf of cities and towns and recognized approximately $6.67 million in fee revenue from these programs. OTHER PROGRAM SERVICES 5: Other Program Services: In addition to the above-referenced primary services, the Association provides various other forms of support and services for its members. Form 990, Part VI, Section A, Line 1a The Association by-laws establish an Executive Committee consisting of the President, who shall act as Chairman of the Executive Committee, the First Vice President, the Second Vice President, the Third Vice President, and the immediate Past President. The Executive Director serves as the secretary, but is a non-voting member. The Executive Committee is empowered to act in general to carry out any of the functions of the Board of Directors that may be necessary between meetings of the Board of Directors except those duties required by state law or by the by-laws to be performed at the annual meeting. Form 990, Part VI, Section A, Line 6 Membership in the Association is offered to all 271 municipalities in South Carolina. The Association does not have stockholders. See discussion for Line 7a regarding rights of members to elect the governing body. Form 990, Part VI, Section A, Line 7a The membership elects all board members and officers, other than the Executive Director, at the annual meeting. Any official of a member city is eligible as a delegate. Each member municipality has one vote, which shall be the majority expression of the delegates from that municipality. Twenty member-municipalities must be present to constitute a quorum at any meeting of the Association. Board member terms are three years, with elections on a staggered term basis. Officer terms are one year. As vacancies arise an interim member is appointed by the board to serve until the next annual meeting of the membership. Form 990, Part VI, Section B, Line 11b A draft of the 990 is prepared by staff Certified Public Accountants. During the preparation process, meetings are held to discuss various sections of the return with management and others as deemed necessary. The return is not reviewed with the Board prior to filing, but they are updated about the status of the return and reminded that it is available online through GuideStar as well as upon request. Form 990, Part VI, Section B, Line 12c The Association has a written Conflict of Interest policy. All employees and board members are given an annual questionnaire along with the policy to determine if there are any known conflicts. The results are reviewed by management. A summary of the boards results and those of key employees are provided to the board for their review. If an actual, potential or apparent conflict of interest is determined, the Association may take one of the following actions to resolve such conflict. 1.Waive the conflict of interest as unlikely to affect the individuals ability to act in the best interest of the Association. 2.Determine the individual should recuse himself from all deliberations and decision-making related to the particular transaction or relationship that gives rise to the conflict of interest. 3.Determine that the individual must resign from his/her service to the Association. The board of directors has final authority for resolving all conflicts of interest involving board members and the executive director of the Association. The Executive Director has authority over staff. Form 990, Part VI, Section B, Line 15a In accordance with the Associations by-laws, the board of directors determines the annual compensation of the Executive Director. The Executive Director determines the annual compensation of all other staff members. The Association periodically contracts with an independent compensation consultant to perform a salary study of all positions, including the Executive Director position. Based on recommendations of the study, the board of directors sets salary ranges for all the positions. In between salary studies, the ranges are increased by an annual cost-of-living percentage as approved annually by the board of directors. The executive director reviews the performance of each employee and in consultation with each employees manager and department head, sets the annual compensation of employees including any other officers or key employees within the salary ranges as set by the board of directors. Each employee is also given the cost of living salary increase, if a COLA is approved by the board of directors during the annual budget process. The board of directors has a compensation committee that reviews the Executive Director's performance and comparative salary information from like organizations annually. This committee makes a recommendation to the full board of directors as to any salary increase for the Executive Director. Although the committee and the board may meet with staff during this process, including the Executive Director, deliberations and final decisions are made with no staff members present. All final decisions concerning the Executive Director's compensation are fully documented. Form 990, Part VI, Section C, Line 19 IRS Form 990 and 990-T: Consistent with the requirements of section 6104d of the Internal Revenue Code, staff will make copies of the Associations Form 990 available, upon request, in a timely manner and subject to charges permitted by law to any individual who requests it. The returns will be available for public inspection for three years after their due date. Governing Documents and Conflict of Interest Policy: Staff will make available to the public governing documents such as bylaws, articles of incorporation and conflict of interest policy upon request. Municipal Insurance Services Inc PO BOX 12109 COLUMBIA SC 29211 203272748 ancillary policy placement SC 43273 59584 Municipal Association of SC SC Muni Ins & Risk Fin Fund PO BOX 12109 COLUMBIA SC 29211 570918119 Self-insured property & liability ins SC 115 NA false SC Municipal Insurance Trust PO Box 12109 COLUMBIA SC 29211 500876698 self-insured workers' comp SC 115 NA false SC Other Retire Benefits Emp Trust PO Box 12109 Columbia SC 29211 266660520 Employees' Retirement Benefits SC 115 NA false SC Assn of Municipal Power Systems PO Box 12109 Columbia SC 29211 570758243 Power Systems Assn SC 501C6 NA false SC Downtown Development Association PO Box 12109 Columbia SC 29211 570756647 Downtown Development SC 501C3 public charity NA false Gervais Street Associates PO Box 12109 Columbia SC 29211 582388279 Rental Real Estate SC Municipal Assn of SC false true 0.50000 false false false false false true false false false false true true false false false false false false false SC Assn of Municipal Power Systems l 20000 Gervais Street Associates k 631850 Gervais Street Associates l 65000 Gervais Street Associates f 250000