2026-09-23T11:25:45-04:00 2026-06-30 464116137 THE BRITTINGHAM GROUP LLP PO BOX 5949 WEST COLUMBIA SC 291715949 990 2025-07-01 576005954 SOUTH CAROLINA SCHOOL BOARDS ASSOCIATION INC SOUT 8037996607 111 RESEARCH DRIVE COLUMBIA SC 29203 SCOTT PRICE EXEC DIRECTOR 8037996607 2026-08-26 true HARRY D DELOACH P00592698 8037393090 2026-08-26 X 2025 SCOTT PRICE 111 RESEARCH DRIVE COLUMBIA SC 29203 10113936 false X WWW.SCSBA.ORG X 1958 SC THE MISSION OF THE SCSBA IS TO BE THE LEADING VOICE ADVOCATING FOR QUALITY PUBLIC EDUCATION WHILE ENSURING EXCELLENCE IN SCHOOL BOARD PERFORMANCE THROUGH TRAINING AND SERVICE. 20 20 39 17100 1711687 1691173 4337440 4457769 353951 316692 160564 95889 6563642 6561523 20750 15000 0 4234285 4344353 0 50 2063570 2011341 6318605 6370694 245037 190829 10512830 10745523 3241841 3310560 7270989 7434963 THE MISSION OF THE SCSBA IS TO BE THE LEADING VOICE ADVOCATING FOR QUALITY PUBLIC EDUCATION WHILE ENSURING EXCELLENCE IN SCHOOL BOARD PERFORMANCE THROUGH TRAINING AND SERVICE. false false 3748165 15000 5386319 MEMBER SERVICES 886223 629942 CONFERENCES, MEETINGS AND SEMINARS 604859 211470 POLICY AND OTHER SERVICES 5239247 true false false true false false false false false false true true false false true true 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 false true false true false true 30 0 true 39 true true true false false false false false false false X 20 20 false false false false true true true true true false false false true true false true true true false false SC X MELISSA DONALD 8037996607 111 RESEARCH DRIVE COLUMBIA SC 29203 TIM RHODES PRESIDENT 1.00 X X 0 0 0 SCOTT CHILDERS SECRETARY/TR 1.00 X X 0 0 0 JANET GRAHAM PRESIDENT-EL 1.00 X X 0 0 0 SCOTT PRICE EXEC DIRECTO 40.00 X X 213675 0 54930 CHARLES GOVAN PAST PRESIDE 1.00 X X 0 0 0 KATHY ANDERSON REGIONAL DIR 1.00 X 0 0 0 KARLA KELLEY REGIONAL DIR 1.00 X 0 0 0 SYLVIA HARRISON REGIONAL DIR 1.00 X 0 0 0 GLENDA MORRISON-FAIR REGIONAL DIR 1.00 X 0 0 0 TRIPP BOUKNIGHT REGIONAL DIR 1.00 X 0 0 0 NIKI PORTER REGIONAL DIR 1.00 X 0 0 0 JESSICA CODY REGIONAL DIR 1.00 X 0 0 0 GARY PORTH REGIONAL DIR 1.00 X 0 0 0 CARLTON DALLAS REGIONAL DIR 1.00 X 0 0 0 HANNAH PRIESTER REGIONAL DIR 1.00 X 0 0 0 QUINCY SUTTON REGIONAL DIR 1.00 X 0 0 0 ERVIN RICHARDSON REGIONAL DIR 1.00 X 0 0 0 TRACY WINTERS REGIONAL DIR 1.00 X 0 0 0 DARLENE ROBERSON REGIONAL DIR 1.00 X 0 0 0 SARAH SIMMONS REGIONAL DIR 1.00 X 0 0 0 JAMES SMITH REGIONAL DIR 1.00 X 0 0 0 MELISSA DONALD DIRECTOR OF 40.00 X 116849 0 41238 GWEN HAMPTON DIRECTOR OF 40.00 X 141393 0 33492 DEBORAH ELMORE DIR. GOVT RE 40.00 X 142298 0 33387 MICHAEL SANDLIN ASST DIR PRO 40.00 X 115475 0 40407 JOSEPH GRAHAM DIR OF INSUR 40.00 X 150690 0 47002 880380 250456 6 false true false MICROSCRIBE PUBLISHING INC PO BOX 97097 RALEIGH NC 276247097 ON-LINE SERVICE 105600 1 1691173 1691173 SC ADMIN. FEES 3616357 3616357 CONFERENCES & MEETINGS 629942 629942 POLICY SERVICE 211470 211470 4457769 332167 332167 3536938 3552413 -15475 -15475 -15475 CONSULTING 900099 71893 71893 ADVERTISING 541800 17100 17100 LEGAL DEFENSE FUND 900099 6800 6800 96 96 95889 6561523 4521083 17100 332167 15000 15000 213675 188871 24804 2976522 2631004 345518 558367 493551 64816 373699 330320 43379 222090 196310 25780 47394 40665 6729 43754 37542 6212 65950 56587 9363 50461 46743 3718 290109 195045 95064 214162 183650 30512 51142 51142 191527 191527 OUTSIDE SERVICES 298077 278516 19561 OVERHEAD 269072 239467 29605 SUPPLIES 140574 88887 51687 RENTAL & EQUIPMENT MAINT 115475 111717 3758 233644 105372 128222 50 6370694 5239247 1131397 50 1240376 2101201 31161 9190 122037 173545 4279719 2972029 1467809 1307690 7593152 7104982 58295 48915 10512830 10745523 327263 396303 2914578 2914257 3241841 3310560 X 6761340 6900752 509649 534211 7270989 7434963 10512830 10745523 190829 -26855 X false true X true false X 1417341 1531268 1763743 1711687 1691173 8115212 3936011 4121557 4210690 4337440 4457769 21063467 5353352 5652825 5974433 6049127 6148942 29178679 29178679 53229 151212 252149 345263 332167 1134020 53229 151212 252149 345263 332167 1134020 4867 3857 7564 6611 7551 30450 62254 67026 131388 146464 78789 485921 5473702 5874920 6365534 6547465 6567449 30829070 0.94650 0.95290 0.04000 0.03000 X PART III, LINE 12 CONSULTING 449,648 LEGAL DEFENSE FUND 34,700 MISCELLANEOUS 1,573 false true false true 3701 false false true 71723 true 66118 true 84272 225814 false SCHEDULE C, PART II-B, LINE 1 LINE 1A THE ASSOCIATION'S ADVOCACY PROGRAM INCLUDED ENCOURAGING SCHOOL BOARD MEMBERS AND OTHER PUBLIC EDUCATION SUPPORTERS TO VOLUNTARILY CONTACT STATE AND FEDERAL ELECTED OFFICIALS REGARDING SPECIFIC PIECES OF LEGISLATION; THESE SAME ADVOCATES WERE SIMILARLY ASKED FROM TIME-TO-TIME TO HELP INFLUENCE PUBLIC OPINION ON CERTAIN LEGISLATIVE ISSUES. LINE 1B SCSBA HAS ONE STAFF MEMBER WHO IS A REGISTERED LOBBYIST WITH THE STATE OF SOUTH CAROLINA. LINE 1D SCSBA PUBLISHES AN ELECTRONIC BI-WEEKLY LEGISLATIVE UPDATE THAT IT E-MAILS TO ITS MEMBERSHIP BETWEEN THE MONTHS OF JANUARY THROUGH JUNE. DURING LEGISLATIVE SESSION FROM JANUARY THROUGH JUNE, SCSBA GENERALLY E-MAILS TWO TO THREE LEGISLATIVE ALERTS TO ITS MEMBERSHIP AND, FROM TIME-TO-TIME, SENDS INFORMATION TO LEGISLATORS CONCERNING SPECIFIC ISSUES. LINE 1E BETWEEN JANUARY THROUGH JUNE, SCSBA PUBLISHES A BI-WEEKLY LEGISLATIVE UPDATE FOR MEMBERSHIP AND, AS NEEDED, PUBLISHES INFORMATIONAL BROCHURES THAT ARE ISSUE-SPECIFIC FOR MEMBERSHIP AND, AS NECESSARY FOR LEGISLATORS. LINE 1G SCSBA MEETS DIRECTLY WITH LEGISLATORS TO DISCUSS EDUCATION-RELATED ISSUES, INCLUDING MEETINGS WITH LEGISLATIVE STAFF AND PERSONS AT EDUCATION-RELATED GOVERNMENTTAL AGENCIES. LINE 1H SCSBA OPERATES ONE DAY AT THE CAPITAL SESSIONS WHERE SCHOOL BOARD MEMBERS AND OTHER ADVOCATES, RECEIVE A BRIEFING FROM SCSBA STAFF ON VARIOUS LEGISLATIVE ISSUES, AND ARE SENT TO THE SOUTH CAROLINA STATE HOUSE TO CONVERSE WITH LEGISLATORS REGARDING THE ASSOCIATION'S STANCE ON ISSUES. ADDITIONALLY, SCSBA PRODUCES A MONTHLY INTERNET-BASED NEWS REPORT WHERE SCHOOL BOARD MEMBERS AND ADVOCATES RECEIVED LEGISLATIVE UPDATES AND, IF NECESSARY, CALLS TO ACTION. LINE 1I SCSBA HIRES TWO OUTSIDE LOBBYISTS FROM JANUARY THROUGH DECEMBER EACH YEAR. THE ASSOCIATION ALSO INCURS OTHER EXPENSES, ASIDE FROM COMPENSATION, RELATED TO THE STAFF LOBBYIST SUCH AS OVERHEAD, BENEFITS, TAXES AND INSURANCE, AND TRAVEL & MEALS FOR CONFERENCES. 215713 215713 3337901 2375926 961975 495608 421158 74450 230497 174945 55552 1307690 U.S, BONDS 7103238 F U.S. GOVERNMENT AGENCIES 1744 F 7104982 OPEB LIABILITY 1903876 SCSBIT W/C TRUST FUND, NOTE PAYABLE 1010381 2914257 X 6534668 -26855 -26855 6561523 6561523 6370694 6370694 6370694 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. HOWEVER, INCOME FROM ACTIVITIES UNRELATED TO ITS TAX-EXEMPT PURPOSE MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION RECOGNIZES THE EFFECT OF AN INCOME-TAX POSITION ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAD NO MATERIAL UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2026. THE TAX YEARS ENDED JUNE 30, 2026, 2025, 2024, AND 2023 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. false SC ASSOC OF SCH BUSINESS OFFICIALS POST OFFICE BOX 6563 COLUMBIA SC 29160 570836747 501C3 15000 EDUCATION X X X X X false false false false false false false false false SCOTT PRICE EXEC DIRECTOR 213675 41110 13820 268605 MELISSA DONALD DIRECTOR OF FINANCE 116849 23230 18008 158087 GWEN HAMPTON DIRECTOR OF BLD 141393 26843 6649 174885 DEBORAH ELMORE DIR. GOVT RELATIONS 142298 26738 6649 175685 MICHAEL SANDLIN ASST DIR PROP & CAS 115475 22399 18008 155882 JOSEPH GRAHAM DIR OF INSURANCE 150690 28994 18008 197692 FORM 990, PAGE 6, PART VI, LINE 6 THE MEMBERS OF SCSBA ARE SEVENTY-TWO PUBLIC SCHOOL BOARDS IN SOUTH CAROLINA. THESE BOARDS REPRESENT THE LOCAL POLITICAL SUB-DIVISIONS OF THE STATE WHICH ARE CHARGED WITH THE RESPONSIBILITY OF OVERSIGHT ON ALL MATTERS OF PUBLIC EDUCATION IN THE STATE OF SOUTH CAROLINA. FORM 990, PAGE 6, PART VI, LINE 7A THE GOVERNING BODY OF THE ASSOCIATION IS ELECTED ANNUALLY BY THE DELEGATE ASSEMBLY FOR THE ORGANIZATION. THE DELEGATE ASSEMBLY IS COMPRISED OF REPRESENTATIVES SELECTED BY THE SEVENTY-TWO POLITICAL SUBDIVISIONS. THESE REPRESENTATIVES HAVE FULL VOTING RIGHTS TO DETERMINE THE GOVERNING BODY OF THE ASSOCIATION AND THE APPROVAL AND ADOPTION OF THE CONSTITUTION FOR THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS MUST APPROVE ALL PROPOSED CHANGES TO THE CONSTITUTION AND BY- LAWS AS WELL AS APPROVE THE NOMINATIONS AND ELECTIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B SCSBA'S FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE PRIOR TO FILING THE DOCUMENT. THE INDEPENDENT AUDIT IS REVIEWED BY THE AUDIT COMMITTEE AND THE FULL BOARD OF DIRECTORS ON AN ANNUAL BASIS BEFORE IT IS ACCEPTED AND APPROVED. THIS INDEPENDENT AUDIT REPORT IS THE MAIN SOURCE DOCUMENT FOR THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY, SCSBA'S BOARD OF DIRECTORS ENGAGES AN EXTERNAL AND INDEPENDENT FACILITATOR TO ASSIST WITH THE PERFORMANCE REVIEW AND EVALUATION OF THE ASSOCIATION'S EXECUTIVE DIRECTOR. DURING THIS PROCESS, THE CURRENT EMPLOYMENT CONTRACT IS REVIEWED AND AMENDED AS NECESSARY. THE FACILITATOR EMPLOYS SEVERAL INDUSTRY SPECIFIC INSTRUMENTS WHEN REVIEWING AND AMENDING THE COMPENSATION AGREEMENT. ONE IS AN INDEPENDENT COMPENSATION SURVEY PERFORMED BY THE CONSORTIUM OF STATE SCHOOL BOARDS ASSOCIATIONS (COSSBA) FOR LIKE-SIZED STATE ASSOCIATIONS. ANOTHER IS AN EXTERNAL BENCHMARKING REPORT FROM THE SOUTH CAROLINA EDUCATION DEPARTMENT FOR SIMILAR LEADERSHIP POSITIONS. THE PROCESS FOR DETERMINING COMPENSATION FOR THE ASSOCIATION'S EMPLOYEES IS PERFORMED BY THE EXECUTIVE DIRECTOR UPON THE EXECUTION OF THE EMPLOYMENT OFFER. COMPENSATION OFFERS FOR EMPLOYEES ARE BASED ON A COMBINATION OF YEARS OF EXPERIENCE AND THE POSITION AND ITS LEVEL OF RESPONSIBILITY IN ADDITION TO USING THE INFORMATION PROVIDED BY THE CONSORTIUM OF STATE SCHOOL BOARDS ASSOCIATIONS (COSSBA) DATA SURVEY FOR AVERAGE COMPENSATION IN A LIKE-SIZED STATE ASSOCIATION. IT IS THE PRACTICE OF SCSBA TO TYPICALLY PROVIDE A COST OF LIVING ADJUSTMENT ON AN ANNUAL BASIS TO EXISTING EMPLOYEES. TOTAL COMPENSATION EXPENSE IS APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE BUDGET ADOPTION CYCLE. FORM 990, PAGE 6, PART VI, LINE 19 THESE DOCUMENTS ARE ALWAYS AVAILABLE UPON REQUEST. SCSBA'S AUDITED FINANCIAL DATA AND PROPOSED CHANGES TO THE CONSTITUTION AND BY-LAWS ARE PUBLISHED IN OUR ANNUAL REPORT TO OUR DELEGATE ASSEMBLY (FULL MEMBERSHIP BODY) WHICH IS POSTED ON OUR WEBSITE AND PAPER COPIES ARE MADE AVAILABLE AT THE ANNUAL MEETING HELD EACH DECEMBER. ADDITIONALLY, THE CONSTITUTION, BY-LAWS, AND POLICIES ARE AVAILABLE ON OUR WEBSITE FOR OUR MEMBERSHIP. 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