2026-09-23T13:25:42-07:00 2025-12-31 990 2025-01-01 576000743 Municipal Association of South Carolina MUNI 8039331234 1411 Gervais Street Columbia SC 29201 B Todd Glover Executive Director 2026-09-23 2025 B Todd Glover 1411 Gervais Street Columbia SC 29201 22058295 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 83 150 51285 0 14063716 15315557 2755441 3524803 304225 388269 17123382 19228629 353346 427182 0 10176646 11287604 0 0 4307030 3392694 14837022 15107480 2286360 4121149 37747828 41122855 22273262 20809928 15474566 20312927 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 5384298 1235305 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 11 affiliate 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, Palmetto Power Cities, Municipal Court Adm of SC, and Assn of SC Mayors. See Schedule O for more details. 4950729 5470582 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. 1398506 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. 1239889 427182 772373 Other Program Services: In addition to the above-referenced primary services, the Association provides various other forms of support and services for its members. 1080696 7837297 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 net receipts of $334.4 million in 2025 on behalf of cities and towns and recognized approximately $7.83 million in fee revenue from these programs. 2320585 427182 8609670 14054118 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 46 0 true 83 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 344282 0 72374 Eric Budds Deputy Exec Director 40.00 0.00 274509 0 61918 Jake Broom COO 40.00 0.00 234439 0 51427 Heather Ricard Director, RMS 40.00 0.00 231743 0 48156 Stephanie K O'Cain CFO 40.00 0.00 X 213762 0 50631 B Eric Shytle General Counsel 40.00 0.00 188157 0 47557 Casey Fields Mgr, Advocacy 40.00 0.00 180853 0 42827 Naomi Reed Director, RMS 40.00 0.00 168178 0 40566 Charlie Barrineau Field Svc Mgr 40.00 0.00 166714 0 40391 Virginia Butler Systems Analyst 40.00 0.00 154467 0 38865 Ken Ivey Mgr, Member Serv 40.00 0.00 150263 0 36773 Caitlin Cothran Mgr, LRS 40.00 0.00 148799 0 36947 Amy Lindler RMS Tech Op Mgr 40.00 0.00 146778 0 36511 Guang Ming Whitley Trustee 1.00 0.00 X 0 0 0 Jason Evans Trustee 1.00 0.00 X 0 0 0 Judy Bridge Trustee 1.00 0.00 X 0 0 0 Stellartean Jones Trustee 1.00 0.00 X 0 0 0 Kenneth Grist Trustee 1.00 0.00 X 0 0 0 Andy Merriman Trustee 1.00 0.00 X 0 0 0 Mike Fuesser Trustee 1.00 0.00 X 0 0 0 Nathan Sen Trustee 1.00 0.00 X 0 0 0 Perry Sutton Trustee 1.00 0.00 X 0 0 0 Enterick Lee Trustee 1.00 0.00 X 0 0 0 Will Brennen Trustee 1.00 0.00 X 0 0 0 Kevin Shealy Trustee 1.00 0.00 X 0 0 0 Colin Davis Trustee 1.00 0.00 X 0 0 0 Brian Meadows Trustee 1.00 0.00 X 0 0 0 Jeff Molinari Trustee 1.00 0.00 X 0 0 0 Crawford Moore Trustee 1.00 0.00 X 0 0 0 Greg Habib President 1.00 0.00 X 0 0 0 Brandy Amidon President 1.00 0.00 X 0 0 0 Brenda Bethune Vice President 1.00 0.00 X 0 0 0 Frank McClary Vice President 1.00 0.00 X 0 0 0 2602944 604943 32 false true false VC3 Inc 1301 Gervais Street Suite 1800 Columbia SC 29201 IT consulting 614683 Cavanaugh McDonald 3550 Busbee Parkway Suite 250 Kennesaw GA 30144 Consulting 276314 CSC Holdings DBA Hilton Head Hilton Hotel 740 Centre View Blvd Crestview Hills KY 41017 Lodging 542858 Robinson Grey Stepp & Laffitte 2151 Pickens St Ste 500 Columbia SC 29201 legal consultation 134403 4 0 Education 900099 1235305 1235305 Information Services 900099 221399 221399 Local Revenue Services 900099 7837297 7837297 Member Dues 900099 550974 550974 Risk Management Services 900099 5470582 5470582 15315557 2264064 2334 2261730 0 0 0 3803449 286956 2829666 973783 286956 1260739 138350 1122389 0 0 0 Gervais Street Associates 531120 248183 2521 245662 GSA Admin Fees 561000 65000 65000 Municipal Insurance Services 524298 46430 46430 28656 28656 388269 19228629 15547563 51285 3629781 427182 427182 0 0 0 2407576 2293253 114323 0 5946924 5664537 282387 1190635 1134098 56537 1146833 1092376 54457 595636 567352 28284 0 180475 175926 4549 21000 21000 131762 131762 0 46003 46003 247613 228408 19205 15175 15175 268179 239528 28651 285645 227702 57943 0 741887 558836 183051 208918 199578 9340 19817 19817 911357 894688 16669 0 0 252363 232302 20061 49455 9488 39967 Software Use Fees 211317 167759 43558 Software/Hardware Maint 137185 107365 29820 Printing and Publications 132085 129701 2384 Other expenses 119537 113580 5957 -587079 -556478 -30601 15107480 14054118 1053362 0 94 150 9649744 12954687 0 828482 300969 0 0 0 0 145948 186877 5684681 4754008 936615 930673 15350666 16954295 0 0 6668943 5385910 4167336 4409294 37747828 41122855 2914103 3265367 638975 664286 229445 197870 37778 68831 18452961 16613574 22273262 20809928 X 15474566 20312927 15474566 20312927 37747828 41122855 4121149 630641 86571 X false true X true false false true false false false true X 134346 90530 43816 174698 78490 96208 5375637 4584988 790649 930673 Investment in GSA 4188217 Investment in VC3 221077 4409294 Deferred inflows - OPEB 302394 Deferred inflows - pension 1218160 Leased Asset Liability - LT portion 3636625 Pension Liability 11456395 16613574 19834272 717214 717214 19117058 86571 25000 111571 19228629 14995909 14995909 86571 25000 111571 15107480 Part IV, Line 2b: Explanation of escrow account liability At the end of 2025, MASC held funds funds in the amount of $ 68,831 for SC Downtown Development Association, a related 501(C)(3) organization which does not have its own bank account. 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 Chesnee 201 W Cherokee St Chesnee SC 29323 576001012 25000 0 CADA Park Upgrades City of Greenville 206 S Main St Greenville SC 29601 576000236 100000 0 Nicholtown Resiliency Hub projectrojects City of Manning 29 W Boyce St Manning SC 29102 576001074 25000 0 Enhancing Commerce via Walkability City of North Augusta 100 Georgia Ave N North Augusta SC 29841 576001089 100000 0 Saving Seconds Saving Lives project College of Charleston 66 George Street Charleston SC 29424 576000265 20000 0 Riley's Mayoral Fellowship Town of Campobello 406 N Main St Campobello SC 29322 570526715 25000 0 Municipal Facilities Master Plan Town of Due West 103 Main St Due West SC 29639 576001024 72645 0 Assistance with Financial Records Town of Heath Springs 103 Duncan St Heath Springs SC 29058 576000202 25000 0 Town Park, Phase 3 project Town of Pacolet 180 Montgomery Ave Pacolet SC 29372 576007023 25000 0 Historic Amphitheatre Renovation Town of Pageland 307 E McGregor St Pageland SC 29728 576001091 25000 0 CTE Marketplace project Town of Ruby 411 Market St Ruby SC 29741 571078497 25000 0 Building 261 Repair project Town of Salley 161 Railroad Ave N Salley SC 29137 576006402 25000 0 Preservation of Town Hall 1 11 Grantmaker's Description of How Grants are Used MASC offers Impact grants in two categories - Two (2) Big Idea Grants of $100,000 each and Eight (8) Problem Solver Grants of $25,000 each - 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 the Impact grants, the Association also made a 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, and a contribution of $5000 to the College of Charleston for its Build-A-Bench program, which provides scholarships and support to encourage college students to pursue careers in municipal government. In addition, during 2025, the Association began a new program called the Financial Foundation Program to assist SC municipalities with financial record keeping and reporting. Two (2) municipalities benefitted from the program during 2025; Due West, which received $72,645 in assistance, and Latta, which received $4,650 in assistance through the program. X X true true X X X X X false false false false false false false false false Amy Lindler RMS Tech Op Mgr 137306 9472 27360 9151 183289 B Eric Shytle General Counsel 193359 -5202 37764 9793 235714 B Todd Glover Executive Dir. 330326 13956 63178 9196 416656 Caitlin Cothran Mgr, LRS 140170 8629 27892 9055 185746 Casey Fields Mgr, Advocacy 171174 9679 33646 9181 223680 Charlie Barrineau Field Svc Mgr 158100 8614 31220 9171 207105 Eric Budds Deputy Exec Director 270160 4349 52018 9900 336427 Heather Ricard Director, RMS 165593 66150 43011 5145 279899 Jake Broom COO 221607 12832 43000 8427 285866 Ken Ivey Mgr, Member Serv 138459 11804 27574 9199 187036 Naomi Reed Director, RMS 159761 8417 31522 9044 208744 Stephanie K O'Cain CFO 211710 2052 41170 9461 264393 Virginia Butler Systems Analyst 148386 6081 29417 9448 193332 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 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. 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