2026-08-13T08:50:33-04:00 2025-09-30 522212837 GREENE FINNEY CAULEY LLP 108 PROFESSIONAL CT MAULDIN SC 296623257 990 2024-10-01 576022671 SOUTH CAROLINA STATE FIREFIGHTERS' ASSOCIATION SOUT 8034541800 PO BOX 211725 COLUMBIA SC 29221 JAMES HELMS EXECUTIVE DIRECTOR 8034541807 2026-08-11 true true WILLIAM HAUSER P02344290 8642325204 2026-08-11 2024 2025-03-06 01:10:19Z JAMES HELMS PO BOX 211725 COLUMBIA SC 29221 6173228 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. 11 11 14 30 -22611 1956317 2044129 1471607 1725472 32710 35040 568342 685842 4028976 4490483 0 743396 791117 1350101 1445784 0 32541 1640336 1744104 3733833 3981005 295143 509478 4099268 8865427 233021 4376479 3866247 4488948 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 1639990 987321 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. 1474011 738151 WE PROVIDE TO THE MEMBERS OF THE ASSOCIATION COVERAGE FOR DISABILITY INSURANCE, PTSD INSURANCE, LIFE INSURANCE, RETIREMENT BENEFITS, AND ONE PERCENT BUDGET BENEFITS. . 3114001 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 27 0 true 14 true true true false false false false false false false X 11 11 false false false false true true true true false false false false true true true false true false false false SC X X BRYAN BAILEY 8034541807 PO BOX 211725 COLUMBIA SC 29221 ZORRINA HARMON BENEFITS DIR 50.00 10.00 X 204831 0 14055 JAMES HELMS EXECUTIVE DI 50.00 3.00 X 106429 0 31913 PIERCE WOMACK PRESIDENT 5.00 X X 0 0 0 JASON DENNIS 1ST VP 1.00 X X 0 0 0 MIKE NORKET 2ND VP FROM 1.00 X X 0 0 0 KEVIN HENSON 3RD VP 1.00 X X 0 0 0 ROSS VEZIN 4TH VP FROM 1.00 X X 0 0 0 RANDY ARANT PAST PRESIDE 1.00 X X 0 0 0 WILLIAM BARNES PLN CHAIR FR 1.00 X 0 0 0 RYAN EUBANKS MB CHAIR FRO 1.00 2.00 X 0 0 0 BRAD KAVETSKI HEALTH/SAFET 1.00 X 0 0 0 TERRY SHERIFF TRAINING/EDU 1.00 X 0 0 0 JOHN BOWERS SV CHAIR TIL 1.00 X 0 0 0 BEN WARING SV CHAIR FRO 1.00 X 0 0 0 311260 45968 2 false true false 2032069 12060 2044129 INSURANCE PREMIUMS 524298 738151 738151 TRAINING & EDUCATION 611430 602364 602364 CONFERENCE FEES 611430 225887 225887 MEMBERSHIP DUES 561499 153959 153959 5111 5111 1725472 32040 32040 22000 44611 -22611 -22611 -22611 903323 3000 903323 3000 3000 3000 840056 734811 105245 105245 AFFILIATE REIMBURSEMENTS 900099 489307 489307 REBATES/REIMBURSEMENTS 900099 113901 113901 603208 4490483 1830717 -22611 638248 791117 791117 162706 130165 32541 925422 815235 110187 151091 144574 6517 128792 103276 25516 77773 62218 15555 232141 232141 991 793 198 72358 69546 2812 89442 89442 2537 2537 8817 7053 1764 41988 29145 12843 84055 67244 16811 29364 29364 106943 82220 24723 757086 711836 45250 22350 22350 99300 99300 43577 43577 SPECIAL PROJECTS 61600 61600 FIRST RESPONDER SUPPORT 41690 41690 SUPPLIES 13106 10485 2621 HISTORY INITIATIVE 12540 12540 24219 13987 10232 3981005 3114001 834463 32541 427186 324864 1495464 2129811 409092 287820 266508 344392 5935788 909752 700290 5026036 701730 549738 98998 202766 4099268 8865427 233021 328978 80000 3967501 233021 4376479 X 3336684 3943207 529563 545741 3866247 4488948 4099268 8865427 X 509478 9455 103768 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true false false 735553 735553 4395866 383007 4012859 54808 38061 16747 749561 488684 260877 5026036 X 5380591 9455 103768 113223 5267368 2537 -779422 -776885 4490483 4757890 779422 779422 3978468 2537 2537 3981005 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 GAIN ON INVESTMENT IN SUBSIDIARY 103,768 SCHEDULE D, PAGE 4, PART XI, LINE 4B COST OF GOODS SOLD -734,811 RENTAL EXPENSES -44,611 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 734,811 RENTAL EXPENSES 44,611 X X false false false false true false false false false ZORRINA HARMON BENEFITS DIRECTOR 102956 101658 217 14055 218886 SCHEDULE J, PAGE 1, PART I, LINE 5B ZORRINA HARMON WAS PAID COMMISSIONS CONTINGENT ON THE SALES OF INSURANCE POLICIES FOR SOUTH CAROLINA FIREFIGHTERS' INSURANCE SERVICES. THOSE COMMISSIONS TOTALED 101,658.08 FOR THE REPORTABLE YEAR. SCHEDULE J, PART III ZORRINA HARMON IS AN EMPLOYEE WHO PERFORMS SERVICES FOR THE ORGANIZATION AND A RELATED ORGANIZATION. TIME SPENT WORKING FOR THE RELATED ORGANIZATION IS REIMBURSED TO THE 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 WERE NO COMMITTEES WITH AUTHORITY TO ACT APART FROM 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 FY25 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 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 GAIN ON INVESTMENT IN SUBSIDIARY 103,768 SC STATE FIREFIGHTERS' FDTN 111 WESTPARK BLVD COLUMBIA SC 29210 562254232 SUPPORT SC 501C3 7 N/A false SC FIREFIGHTERS' INSURANCE SVCS 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 true true false false SC FIREFIGHTERS' INSURANCE SERVICES A 22000 FMV SC FIREFIGHTERS' INSURANCE SERVICES Q 489307 FMV