Nonprofit · EIN 51-0150302
AMERICAN PLANNING ASSOCIATION
Also known as 38 S CAROLINA CHAPTER
Tax-exempt · ROCK HILL, SC 29731
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $47,351 | $60,395 | -$13,044 | $99,246 | $11,372 | $87,874 |
| December 31, 2024 | 990-EZ | $128,358 | $117,474 | $10,884 | $103,189 | $2,272 | $100,917 |
| December 31, 2023 | 990 | $102,073 | $109,869 | -$7,796 | $91,482 | $1,449 | $90,033 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $21,189
- Program service revenue
- $25,425
- Investment income
- $737
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $9,071
- Professional fees and payments to contractors
- $6,000
- Other expenses
- $45,324
- Program services (functional)
- $26,009
Balance sheet and other
- Total assets, start of year
- $103,189
- Total assets, end of year
- $99,246
- Total liabilities, end of year
- $11,372
- Net assets, end of year
- $87,874
- Cash, savings and investments
- $99,246
- Gross receipts
- $47,351
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHEA FARRAR | PRESIDENT | 0 | $0 |
| LANCE ESTEP | PRESIDENT-EL | 0 | $0 |
| STEPHANIE MONROE TILLERSON | IMMEDIATE PA | 0 | $0 |
| DYLAN GEHRING | SECRETARY/TR | 0 | $0 |
| MEGAN STATON | DIRECTOR-AT- | 0 | $0 |
| ANDREW BABB | DIRECTOR- AT | 0 | $0 |
| ASHLEY NICHOLS | DIRECTOR-AT- | 0 | $0 |
| AMY SOUTHERLAND | PROFESSIONAL | 0 | $0 |
| JOHN GABER | CLEMSON REP | 0 | $0 |
| APRIL WILLIAMS | PLANNING DIR | 0 | $0 |
| LINDSEY MCCOY | SENIOR PLANN | 0 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHEA FARRAR | PRESIDENT | 0 | $0 |
| LANCE ESTEP | PRESIDENT-EL | 0 | $0 |
| STEPHANIE MONROE TILLERSON | IMMEDIATE PA | 0 | $0 |
| DYLAN GEHRING | SECRETARY/TR | 0 | $0 |
| MEGAN STATON | DIRECTOR-AT- | 0 | $0 |
| ANDREW BABB | DIRECTOR- AT | 0 | $0 |
| ASHLEY NICHOLS | DIRECTOR-AT- | 0 | $0 |
| AMY SOUTHERLAND | PROFESSIONAL | 0 | $0 |
| JASON FRADY | EMERGING PLA | 0 | $0 |
| JOHN GABER | CLEMSON REP | 0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREW BABB | DIRECTOR- AT Trustee or director | – | $0 |
| CELIA BOYD-MYERS | IMMEDIATE PA Trustee or director | – | $0 |
| BEN COTTON | COMMUNICATIO Trustee or director | – | $0 |
| RICHARD EDWARDS | DIRECTOR-AT- Trustee or director | – | $0 |
| LANCE ESTEP | SECRETARY/TR Trustee or director | – | $0 |
| SHEA FARRAR | PRESIDENT-EL Trustee or director | – | $0 |
| JASON FRADY | EMERGING PLA Trustee or director | – | $0 |
| LUPE FRANCHI | CLEMSON PSO Trustee or director | – | $0 |
| JOHN GABER | CLEMSON REP Trustee or director | – | $0 |
| MELINDA LUCKA KELLY | COLLEGE OF C Trustee or director | – | $0 |
| AMY SOUTHERLAND | PROFESSIONAL Trustee or director | – | $0 |
| STEPHANIE MONROE TILLERSON | PRESIDENT Trustee or director | – | $0 |
| STEPHANIE MONROE TILLERSON | SC REP TO SC Trustee or director | – | $0 |
| JUSTIN WALLACE | DIRECTOR-AT- Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10562, ROCK HILL, SC 29731-0562
- In care of
- % SHAWN PUTNAM
- Signed the 990-EZ
- DYLAN GEHRING, SECRETARY/TREASURER
- Phone
- (803) 327-9041
- Website
- WWW.SCAPA.ORG
- Return prepared by
- BURKETT BURKETT & BURKETT CPAS PA
Mission
TO PROMOTE EDUCATION IN PLANNING AND COMMUNITY DEVELOPMENT.
Program accomplishments
- OUR MEMBERS ADVANCE THE ART AND SCIENCE OF PLANNING, AND TO FOSTER THE ACTIVITY OF PLANNING - PHYSICAL, ENVIRONMENTAL, ECONOMIC AND SOCIAL IN SOUTH CAROLINA. WE STRIVE FOR PLANNING THAT CONTRIBUTES TO THE PUBLIC WELL-BEING.Expenses $26,009
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0150302
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 3192: AMERICAN PLANNING ASSOCIATION
- Assets (IRS master file)
- $99,246
- Income (IRS master file)
- $47,351
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $47,351 | $60,395 | $99,246 | XML |
| 990-EZ | December 2024 | $128,358 | $117,474 | $103,189 | XML |
| 990 | December 2023 | $102,073 | $109,869 | $91,482 | XML |
| 990 | December 2022 | $100,111 | $58,662 | $98,726 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0150302).
Questions about AMERICAN PLANNING ASSOCIATION
- What is the EIN of AMERICAN PLANNING ASSOCIATION?
- The employer identification number (EIN) of AMERICAN PLANNING ASSOCIATION is 51-0150302.
- Is AMERICAN PLANNING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Which annual return does AMERICAN PLANNING ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AMERICAN PLANNING ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN PLANNING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of AMERICAN PLANNING ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does AMERICAN PLANNING ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $47,351, expenses of $60,395 and total assets of $99,246 at year end.
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