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Nonprofit · EIN 57-0248710

SOUTH CAROLINA HIGH SCHOOL LEAGUE

Tax-exempt · COLUMBIA, SC 29221

Financials

$6.6M$6.4M2023$6.9M$6.6M2024
Revenue Expenses · by fiscal year end
Financials of SOUTH CAROLINA HIGH SCHOOL LEAGUE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$6,873,703$6,643,566$230,137$4,340,411$85,909$4,254,502
June 30, 2024990$6,586,614$6,410,930$175,684$4,067,437$43,072$4,024,365
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$1,328,952
Membership dues
$535,650
Program service revenue
$5,365,471
Investment income
$179,280
Net gain from sales of assets
$71,204
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$519,332
Other salaries and wages
$486,689
Salaries, compensation and benefits (total)
$1,329,265
Professional fundraising fees
$0
Legal fees
$13,699
Accounting fees
$11,000
Travel
$54,144
Depreciation
$102,147
Program services (functional)
$5,185,005
Management and general (functional)
$1,458,561

Balance sheet and other

Total assets, start of year
$4,067,437
Total assets, end of year
$4,340,411
Total liabilities, end of year
$85,909
Net assets, end of year
$4,254,502
Land, buildings and equipment
$860,599
Publicly traded securities
$2,194,158
Net assets without donor restrictions
$3,393,903
Net assets with donor restrictions
$860,599
Gross receipts
$8,053,897
Employees
11
Volunteers
0
Year formed
1921
State of legal domicile
SC

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 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
JEROME SINGLETONCOMMISIONER
Trustee or director, Officer
40$213,322
CHARLES T WENTZKYDEPUTY COMMISSIONER
Trustee or director, Officer
40$108,000
AMY BOOZERASSOCIATE COMMISSIONER
Trustee or director, Officer
40$103,000
SARAH HAYESASSOCIATE COMMISSIONER
Trustee or director, Officer
40$95,000
990 for the year ended June 30, 2024: 4 people
NameTitleHours / weekCompensation
JEROME SINGLETONCOMMISIONER
Trustee or director, Officer
40$213,322
CHARLES T WENTZKYDEPUTY COMMISSIONER
Trustee or director, Officer
40$108,000
AMY BOOZERASSOCIATE COMMISSIONER
Trustee or director, Officer
40$103,000
SARAH HAYESASSOCIATE COMMISSIONER
Trustee or director, Officer
40$95,000

Address and contacts

Address (IRS master file)
PO BOX 211575, COLUMBIA, SC 29221-6575
Principal officer (990 for 2024)
JEROME P SINGLETON, PO BOX 211575, COLUMBIA, SC 29221
Signed the 990
JEROME P SINGLETON, COMMISSIONER
Phone
(803) 798-0120
Return prepared by
DAVIS AND COMPANY PA

Mission

THE PROMOTION AND OVERSIGHT OF INTERSCHOLASTIC ATHLETICS IN THE STATE OF SOUTH CAROLINA

990 for the year ended June 30, 2025

Program accomplishments

  • EXPENSES ARE DIRECTLY ATTRIBUTABLE TO THE EXEMPT PURPOSE OF THE ORGANIZATION WHICH IS TO OVERSEE, EDUCATE AND PROMOTE INTERSCHOLASTIC SPORTS IN THE STATE OF SOUTH CAROLINA TO INCLUDE TRAINING OF COACHES AND OFFICIALS, DISTRIBUTION OF RULE BOOK MATERIALS, AS WELL AS, HOSTING AND PROVIDING SITES FOR STATE FINALS. REVENUES DIRECTLY ATRRIBUTABLE TO THE EXEMPT PURPOSE OF THE ORGANIZATION INCLUDE GATE RECEIPTS, CORPORATE SPONSHORSHIPS, BOOKING FEES, MEMBER DUES AND OTHE MISCELLANEOUS FORMS OF REVENUE.
  • Expenses $5,185,005 · revenue $5,544,751

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
57-0248710
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1950
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,340,411
Income (IRS master file)
$8,053,897

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$6,873,703$6,643,566$4,340,411IRS
990June 2024$6,586,614$6,410,930$4,067,437XML
990June 2023$6,414,705$5,888,121$3,872,465IRS
990June 2022–––IRS
990June 2021–––IRS
990June 2019–––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 57-0248710).

Questions about SOUTH CAROLINA HIGH SCHOOL LEAGUE

What is the EIN of SOUTH CAROLINA HIGH SCHOOL LEAGUE?
The employer identification number (EIN) of SOUTH CAROLINA HIGH SCHOOL LEAGUE is 57-0248710.
Is SOUTH CAROLINA HIGH SCHOOL LEAGUE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1950.
Are donations to SOUTH CAROLINA HIGH SCHOOL LEAGUE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SOUTH CAROLINA HIGH SCHOOL LEAGUE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SOUTH CAROLINA HIGH SCHOOL LEAGUE due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SOUTH CAROLINA HIGH SCHOOL LEAGUE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of SOUTH CAROLINA HIGH SCHOOL LEAGUE?
The 990 for the year ended June 30, 2025 names JEROME P SINGLETON.
Who are the officers and directors of SOUTH CAROLINA HIGH SCHOOL LEAGUE?
The 990 for the year ended June 30, 2025 lists 4 people; 4 received compensation from the organization, the highest $213,322 (JEROME SINGLETON, COMMISIONER).
How much revenue does SOUTH CAROLINA HIGH SCHOOL LEAGUE have?
On its 990 for the year ended June 30, 2025 it reported revenue of $6,873,703, expenses of $6,643,566 and total assets of $4,340,411 at year end.

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