2025-02-27T15:42:52-05:00 2024-06-30 571021392 SCOTT AND COMPANY LLC PO BOX 8388 COLUMBIA SC 29202 990 2023-07-01 570785521 CENTRAL SC HABITAT FOR HUMANITY CENT 8032523570 1831 SUPERIOR ST COLUMBIA SC 29205 EMILY FERNALD INTERIM DIRECTOR 8032523570 2025-02-27 true true JOHN M PRICE JR P00100665 8032566021 2025-02-27 2023 2025-03-06 01:10:19Z X EMILY FERNALD 1831 SUPERIOR ST COLUMBIA SC 29205 3372127 false X WWW.HABITATCSC.ORG X 1984 SC CONSTRUCTION OF HOMES FOR QUALIFYING LOW INCOME FAMILIES OR INDIVIDUALS 16 16 26 1427 0 827282 1176937 1550000 1550315 23158 586624 23586 -13078 2424026 3300798 0 0 1152678 1093235 0 228588 1661835 1489320 2814513 2582555 -390487 718243 5295902 5837389 923483 746727 4372419 5090662 CONSTRUCTION OF HOMES FOR QUALIFYING LOW INCOME FAMILIES OR INDIVIDUALS false false 1990409 1544257 CONSTRUCTED/REHABILITATED FOUR (4) HOMES FOR LOW INCOME INDIVIDUALS. SOLD AT MARKET VALUE OR AMOUNT AFFORDABLE BY INDIVIDUAL WITH INTEREST FREE LOANS. 1990409 true true false false false false false false false false true false false true true false true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 50 0 true 26 true false false false false false false false false false false false false false false X 16 16 false false false true false false false true true false false true true true true true true true true false SC X X RYAN MADDOX 8032523570 209 S SUMTER STREET COLUMBIA SC 29201 SUZANNE BROOKS EXECUTIVE DI 40.00 X 90436 0 2754 RYAN MADDOX FINANCE DIRE 40.00 X 21923 0 630 DAVID PAAVOLA PRESIDENT 1.00 X X 0 0 0 RODNEY CEPHAS VICE PRESIDE 1.00 X X 0 0 0 WILLIAM JETER TREASURER 1.00 X X 0 0 0 MICHELLE LONG SECRETARY 1.00 X X 0 0 0 PATRICK CHAMBERS BOARD MEMBER 1.00 X 0 0 0 AMANDA GROVER BOARD MEMBER 1.00 X 0 0 0 SUE HADDOCK BOARD MEMBER 1.00 X 0 0 0 TOM KUTYLA BOARD MEMBER X 0 0 0 DAWN LACROIX BOARD MEMBER 1.00 X 0 0 0 TOM LEDBETTER BOARD MEMBER 1.00 X 0 0 0 LAGENIA MCEACHIN- SESSION BOARD MEMBER 1.00 X 0 0 0 BRIAN MEYERS BOARD MEMBER 1.00 X 0 0 0 KELLUS SANCHEZ BOARD MEMBER 1.00 X 0 0 0 REV KENNETH TAYLOR BOARD MEMBER 1.00 X 0 0 0 RON WILLIAMS BOARD MEMBER 1.00 X 0 0 0 TERRY WOLFER BOARD MEMBER 1.00 X 0 0 0 112359 3384 false false false 59162 1117775 27198 1176937 WAREHOUSE STORE SALES 790838 790838 SALES OF HOMES 402620 402620 IMPUTED INTEREST - MORTGAGE L 198442 198442 CASUALTY RECOVERY 134980 134980 OTHER INCOME 23435 23435 1550315 39374 39374 590082 42832 547250 547250 547250 15419 59162 28497 -13078 3300798 2097565 39374 112359 22609 67141 22609 33966 21969 5649 6348 762270 543090 78321 140859 25842 16714 4298 4830 87518 56606 14555 16357 71280 46103 11855 13322 22408 22408 71842 3978 64199 3665 1973 1813 73 87 1948 100 1142 706 240828 222143 17877 808 20340 16317 2672 1351 15528 10211 5317 99891 83932 15959 COST OF HOMES SOLD 614255 609526 4729 DISCOUNT - MORTGAGE LOANS 224271 224271 REPAIRS & MAINTENANCE 29148 24673 4475 PURCHASED GOODS 27686 27686 119202 58668 42888 17646 2582555 1990409 363558 228588 168205 715426 570521 635813 39427 221439 3008089 3000721 410073 356888 31147 15163 175292 145101 74806 30191 993634 861748 5295902 5837389 107957 89760 7144 808382 656967 923483 746727 X 3709666 4592393 662753 498269 4372419 5090662 5295902 5837389 X 718243 X false true X true false X 1325955 1359636 965126 827282 1176937 5654936 1350011 1681599 1330361 1610330 1565734 7538035 2675966 3041235 2295487 2437612 2742671 13192971 13192971 2261 95 348 16394 39374 58472 2261 95 348 16394 39374 58472 2678227 3041330 2295835 2454006 2782045 13251443 0.99560 0.99840 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8750 8750 16587 8385 8202 59045 47304 11741 90910 89412 1498 30191 NET ROU 648438 CONSTRUCTION IN PROGRESS 208310 DEPOSITS 5000 861748 LEASE LIABILITY 656967 656967 3329295 28497 28497 3300798 3300798 2611052 28497 28497 2582555 2582555 SCHEDULE D, PAGE 4, PART XI, LINE 2D EVENT EXPENSES NETTED 28,497 SCHEDULE D, PAGE 4, PART XII, LINE 2D EVENT INCOME NETTED AGAINST EXPENSE 28,497 BREW-TO-BUILD 74581 59162 15419 3446 11519 1300 12232 74581 59162 15419 3446 11519 1300 12232 28497 -13078 X APPLIANCES 2 27198 false true false FORM 990, PAGE 6, PART VI, LINE 5 IN JUNE OF 2023 CENTRAL SOUTH CAROLINA HABITAT FOR HUMANITY (CSCHFH) DISCOVERED SUSPICIOUS FINANCIAL ACTIVITY WITHIN THE ORGANIZATION. CSCHFH COMMENCED AN INVESTIGATION AND DETERMINED QUICKLY THAT THE NOW-FORMER FINANCE AND OPERATIONS DIRECTOR, ASHLEY CLARK INGRAM APPLIED FOR AN EMPLOYEE RETENTION TAX CREDIT FOR RETAINING EMPLOYEES DURING THE COVID-19 PANDEMIC FROM THE IRS ON BEHALF OF CSCHFH. SHE THEN EMBEZZLED THOSE FUNDS AND AN ADDITIONAL 154,140 FROM CSCHFH, ALL OF THIS WITHOUT CSCHFH'S KNOWLEDGE OR APPROVAL. INGRAM WAS CHARGED, PLEAD GUILTY, AND WAS SENTENCED WITH THESE CRIMES ON FEBRUARY 11TH, 2025. THE SENTENCE INCLUDES TWO YEARS IN FEDERAL PRISON FOLLOWED BY TWO YEARS OF PROBATION, A 10,000 FINE, AND A 100 SPECIAL ASSESSMENT. IN TOTAL, INGRAM MISAPPROPRIATED APPROXIMATELY 514,672.37 FROM CSCHFH AND THE UNITED STATES GOVERNMENT. THROUGHOUT THE ENTIRETY OF THE PROCESS CSCHFH COOPERATED WITH LAW ENFORCEMENT AND THE US ATTORNEY'S OFFICE. THE INCIDENT WAS INCLUDED DURING THE 2023 AUDIT AND THE AUDITOR DETERMINED THAT THIS OCCURRENCE WAS NOT A FAILURE OF CONTROLS BUT THE ILL INTENT OF AN INDIVIDUAL. INGRAM TOOK ADVANTAGE OF THE TRUST AND POWER THAT A POSITION SUCH AS HERS HELD; THIS WAS ALSO DONE AT A TIME WHEN THE EXECUTIVE DIRECTOR WAS ON MATERNITY LEAVE. OWING TO THE EXISTING CONTROLS, THIS FRAUD WAS QUICKLY DETECTED UPON THE EXECUTIVE DIRECTOR'S RETURN FROM LEAVE, AND MRS. INGRAM WAS TERMINATED. ALTHOUGH IT WAS NOT A FAILURE OF CONTROLS THAT CAUSED THIS OCCURRENCE, SINCE INGRAM'S TERMINATION, CSCHFH HAS: CONSOLIDATED ITS ACCOUNTS FOR EASE OF CASH TRANSPARENCY, PROVIDED THE EXECUTIVE DIRECTOR DIGITAL ACCESS TO FINANCIAL RECORDS IN REAL-TIME, INTEGRATED A CREDIT CARD REPORTING SYSTEM WITH INSTANT SUPERVISOR VISIBILITY, AND IMPLEMENTED A TWO-PERSON CHECK RECEIPT PROCESS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE FORM 990 WAS PROVIDED TO THE FINANCE COMMITTEE FOR INITIAL APPROVAL AND WAS THEN PROVIDED TO THE BOARD OF DIRECTORS ELECTRONICALLY OR PROVIDED AT A BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER IS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT IS REVIEWED BY THE BOARD OF DIRECTORS AND/OR EXECUTIVE COMMITTEE. THE COMPENSATION REVIEW IS BASED ON A VARIETY OF FACTORS, INCLUDING, BUT NOT LIMITED TO, THE EDUCATION, EXPERIENCE, QUALIFICATIONS AND PRIOR PERFORMANCE OF THE EMPLOYEE; THE EXPERTISE REQUIRED BY THE POSITION; THE COMPENSATION PAID TO SIMILARLY-QUALIFIED PERSONS IN FUNCTIONALLY-COMPARABLE POSITIONS; AND THE COMPENSATION OFFERED BY ORGANIZATIONS SIMILAR TO CENTRAL SC HABITAT. COMPARABLE SALARY INFORMATION IS OBTAINED FROM COMPENSATION STUDIES CONDUCTED BY EMPLOYER AND HUMAN RESOURCES ORGANIZATIONS AS WELL AS OTHER HABITAT FOR HUMANITY AFFILIATES. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES IS REVIEWED BY THE BOARD OF DIRECTORS AND/OR EXECUTIVE COMMITTEE. THE COMPENSATION REVIEW IS BASED ON A VARIETY OF FACTORS, INCLUDING, BUT NOT LIMITED TO, THE EDUCATION, EXPERIENCE, QUALIFICATIONS AND PRIOR PERFORMANCE OF THE EMPLOYEE; THE EXPERTISE REQUIRED BY THE POSITION; THE COMPENSATION PAID TO SIMILARLY-QUALIFIED PERSONS IN FUNCTIONALLY-COMPARABLE POSITIONS; AND THE COMPENSATION OFFERED BY ORGANIZATIONS SIMILAR TO CENTRAL SC HABITAT. COMPARABLE SALARY INFORMATION IS OBTAINED FROM COMPENSATION STUDIES CONDUCTED BY EMPLOYER AND HUMAN RESOURCES ORGANIZATIONS AS WELL AS OTHER HABITAT FOR HUMANITY AFFILIATES. FORM 990, PAGE 6, PART VI, LINE 19 PHOTOCOPIES OF THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION. THE FINANCIAL STATEMENTS AND THE FORM 990 ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE, WWW.HABITATCSC.ORG. FORM 990, PART XI, LINE 9 EVENT EXPENSES NETTED 28,497 EVENT INCOME NETTED AGAINST EXPENSE -28,497