2025-10-08T10:08:49-05:00 2025-06-30 392519050 ELLIOTT DAVIS ADVISORY LLC 2151 PICKENS STREET SUITE 200 COLUMBIA SC 29201 990 2024-07-01 570248460 SOUTH CAROLINA BANKERS ASSOCIATION SOUT 8037790850 POST OFFICE BOX 1483 COLUMBIA SC 29202 RICHARDS H GREEN CHIEF OPERATING OFFICER 8037790850 2025-10-07 1 1 MARY BAILEY P01708660 8032560002 2025-10-07 2024 2025-03-06 01:10:19Z RICHARDS H GREEN PO BOX 1483 COLUMBIA SC 29202 3845910 0 X WWW.SCBANKERS.ORG X 1902 SC THE SC BANKERS ASSOCIATION'S MISSION IS TO SERVE AS A RELIABLE SOURCE OF INFORMATION REGARDING AREAS OF IMPORTANCE TO THE BANKING INDUSTRY AND TO BE THE KEY ADVOCATE IN HELPING OUR MEMBER INSTITUTIONS BY PROVIDING LEADERSHIP IN LEGISLATIVE, REGULATORY, EDUCATIONAL AND VALUE-ADDED SERVICES. 21 20 8 21 29110 0 0 0 2654753 2950041 118638 185066 239520 242160 3012911 3377267 0 0 0 0 1735450 1813382 0 0 0 1061105 1206257 2796555 3019639 216356 357628 7049848 7778665 1656482 1775572 5393366 6003093 X THE PURPOSE OF THE SC BANKERS ASSOCIATION SHALL BE: TO EFFECTIVELY REPRESENT THE COMMON INTEREST AND WELFARE OF THE BANKING INDUSTRY IN SOUTH CAROLINA; TO PROMOTE THE PROFESSIONAL DEVELOPMENT OF ITS MEMBERS AND THEIR EMPLOYEES; TO SERVE AS A RELIABLE AND RESPONSIBLE SOURCE OF INFORMATION AND EDUCATION ABOUT AREAS OF IMPORTANCE TO THE BANKING INDUSTRY; TO BE THE KEY ADVOCATE IN HELPING ITS MEMBER INSTITUTIONS IN LEGISLATIVE, EDUCATIONAL, AND VALUE ADDED SERVICES; AND TO FACILITATE STATEWIDE ACQUAINTANCE AND FELLOWSHIP AMONG ITS MEMBERS. 0 0 ASSOCIATION EXPENSES (INCLUDING DEPRECIATION AND TAXES) LEGISLATIVE COMMUNITY PROJECTS 0 0 0 1 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 51 0 1 8 1 1 1 0 0 0 0 0 0 0 X 21 20 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ISRAEL REEVES 8037790850 POST OFFICE BOX 1483 COLUMBIA SC 29202 MICKEY M RENNER COASTAL GROUP DIRECTOR 0.30 X 0 0 0 J REEVES SKEEN COASTAL GROUP DIRECTOR 0.30 X 0 0 0 MICHAEL M SARVIS UPSTATE GROUP DIRECTOR 0.30 X 0 0 0 COLEMAN KIRVEN UPSTATE GROUP DIRECTOR 0.30 X 0 0 0 BENITA E LEFFT MIDLAND GROUP DIRECTOR 0.30 X 0 0 0 MICHAEL E EDENS MIDLAND GROUP DIRECTOR 0.30 X 0 0 0 R SCOTT PLYLER COMMUNITY BANKERS DIVISION,CHAIRMAN 0.30 X 0 0 0 ROBERT P HUCKS II BANKERS SCHOOL, CHAIRMAN 0.30 X 0 0 0 OTHNIEL W LAFFITTE YOUNG BANKERS DIVISION CHA 0.30 X 0 0 0 R ALEX BRAME MEMBER-AT-LARGE 0.30 X 0 0 0 LAURENCE S BOLCHOZ JR MEMBER-AT-LARGE 0.30 X 0 0 0 WILLIAM O BUVCK JR MEMBER-AT-LARGE 0.30 X 0 0 0 KEVIN M SHORT MEMBER-AT-LARGE (UNTIL 6/1/2025) 0.30 X 0 0 0 STACY B BRANDON MEMBER-AT-LARGE 0.30 X 0 0 0 MARY D GARCIA MEMBER-AT-LARGE 0.30 X 0 0 0 JENNIFER T JONES CHAIRMAN 0.30 0.30 X X 0 0 0 H RICHARD STURM CHAIRMAN-ELECT 0.30 0.30 X X 0 0 0 SAMUEL R SMALL JR FIRST VICE-CHAIR 0.30 0.30 X X 0 0 0 J TED NISSEN TREASURER 0.30 0.30 X X 0 0 0 BOYD B JONES IMMEDIATE PAST CHAIRMAN 0.30 0.30 X X 0 0 0 FLEETWOOD S HASSELL 2ND IMMEDIATE PAST CHAIRMA 0.30 0.30 X X 0 0 0 FRED L GREEN III SCBA PRESIDENT & CEO 45.00 1.00 X X 615675 0 93388 RICHARDS H GREEN CHIEF OPERATING OFFICER 45.00 1.00 X 206979 0 46711 ADRIAN RASHLEY JR SR. VP & COUSEL, LEGISLATI 40.00 X 144827 0 40226 967481 0 180325 3 0 1 0 0 MEMBERSHIP DUES & ASSE 900099 1465282 1465282 CONVENTIONS / SCHOOLS 900099 1455649 1455649 PALMETTO BANKER 541800 29110 29110 2950041 204402 204402 449307 468643 -19336 -19336 -19336 MANAGEMENT & SERVICE F 900099 239160 239160 OTHER REVENUE 900099 3000 3000 242160 3377267 3143755 29110 204402 1182065 426426 66408 62138 76345 15523 52881 40125 55301 38060 790514 56563 19789 MEMBER SERVICES 40277 PALMETTO BANKER EXPENSE 29700 LEGISLATIVE EXPENSES 20706 PROPERTY TAXES 19270 27548 3019639 658296 546300 3068005 3614093 93623 68628 51450 35533 856568 590782 301914 265786 2501644 2791633 374916 456692 7049848 7778665 355984 414046 925583 904834 374915 456692 1656482 1775572 X 5393366 6003093 5393366 6003093 7049848 7778665 357628 252099 0 X X 0 1 X 1 0 0 0 0 1465282 86996 86996 96709 -9713 55153 55153 584825 418434 166391 149149 111388 37761 67441 60960 6481 265786 OTHER INVESTMENTS 2791633 F 2791633 DEFERRED COMPENSATION TRUST 456692 456692 DEFERRED COMPENSATION LIABILITY 456692 456692 X 3629366 252099 252099 3377267 0 3377267 3019639 0 3019639 0 3019639 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND ITS SUBSIDIARIES AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF AN UNCERTAIN POSITION HAS BEEN TAKEN THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND ITS SUBSIDIARIES, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION AND ITS SUBSIDIARIES ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE JURISDICTIONS FOR YEARS PRIOR TO 2022. X X 0 0 0 FRED L GREEN III SCBA PRESIDENT & CEO 445675 0 170000 0 0 0 79400 0 13988 0 709063 0 0 0 RICHARDS H GREEN CHIEF OPERATING OFFICER 171472 0 35507 0 0 0 30284 0 16427 0 253690 0 0 0 ADRIAN RASHLEY JR SR. VP & COUSEL, LEGISLATI 136286 0 8541 0 0 0 25246 0 14980 0 185053 0 0 0 PART I, LINE 7 DISCRETIONARY BONUSES ARE PROVIDED TO THE PRESIDENT AND CEO BASED UPON BOARD REVIEW OF ANNUAL PERFORMANCE BASED ON ESTABLISHED GOALS. FORM 990, PART VI, SECTION A, LINE 6 BANKS LOCATED IN SOUTH CAROLINA FORM 990, PART VI, SECTION B, LINE 11B AN OFFICER OR DIRECTOR REVIEWS AND SIGNS THE RETURN. A COPY OF THE RETURN IS PRESENTED AND DISCUSSED WITH THE BOARD PRIOR TO ITS FILINGS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON WILL RECUSE THEMSELVES FROM ALL DISCUSSION AND/OR VOTE ON THE MATTER IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT/CEO COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE. THEY REVIEW COMPARABLE DATA SUCH AS SALARIES OF OTHER EASTERN STATE BANKERS ASSOCIATION IN LIKE POSITIONS. AFTER DISCUSSION AND APPROVAL BY THE COMMITTEE, AN EMAIL IS SENT BY THE CHAIRMAN TO THE CFO STATING THE NEXT YEAR'S SALARY AND INCENTIVE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. EDUCATIONAL FOUNDATION SCBA PO BOX 1483 COLUMBIA SC 29202 576024933 SCHOLARSHIP AND EDUCATION SC 501(C)3 EDUCATIONAL N/A 0 SCBA SERVICES INC PO BOX 1483 COLUMBIA SC 29202 570732324 BANKING AID SC N/A C 206698 221696 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 SCBA SERVICES INC- MANAGEMENT SVCS Q 239160 FAIR MARKET VALUE