Nonprofit · EIN 57-0726948
SOUTH CAROLINA SHERIFFS ASSOCIATION
Tax-exempt · COLUMBIA, SC 29221
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,678,628 | $1,781,376 | -$102,748 | $1,852,081 | $17,012 | $1,835,069 |
| December 31, 2024 | 990 | $1,714,869 | $1,596,054 | $118,815 | $1,905,206 | $17,578 | $1,887,628 |
| December 31, 2023 | 990 | $1,624,828 | $1,547,924 | $76,904 | $1,750,439 | $31,931 | $1,718,508 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,067,092
- Membership dues
- $669,070
- Program service revenue
- $585,259
- Investment income
- $10,223
- Net rental income
- $1,750
- Net gain from sales of assets
- $5,918
- Net income from sales of inventory
- $2,987
- Other revenue
- $16,054
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $158,532
- Other salaries and wages
- $187,737
- Salaries, compensation and benefits (total)
- $535,652
- Professional fundraising fees
- $0
- Accounting fees
- $2,520
- Occupancy
- $39,096
- Travel
- $31,853
- Depreciation
- $29,252
- Program services (functional)
- $1,077,600
- Management and general (functional)
- $651,479
- Fundraising (functional)
- $52,297
Balance sheet and other
- Total assets, start of year
- $1,905,206
- Total assets, end of year
- $1,852,081
- Total liabilities, end of year
- $17,012
- Net assets, end of year
- $1,835,069
- Land, buildings and equipment
- $688,414
- Publicly traded securities
- $467,870
- Net assets without donor restrictions
- $1,806,531
- Net assets with donor restrictions
- $28,538
- Gross unrelated business income
- $1
- Gross receipts
- $1,688,346
- Employees
- 4
- Year formed
- 1979
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SALLY FOSTER | EXECUTIVE DI Trustee or director, Officer | 40 | $158,532 |
| GABRIELLE BARNES | EMPLOYEE Highest-paid employee | 40 | $118,429 |
| STEVE MUELLER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LEE BOAN | 1ST VICE PRE Trustee or director, Officer | 1 | $0 |
| HOBART LEWIS | 2ND VICE PRE Trustee or director, Officer | 1 | $0 |
| LARRY MCNEIL | SERGEANT AT Trustee or director | 1 | $0 |
| LEE FOSTER | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| MAX DORSEY | CHAPLAIN Trustee or director | 1 | $0 |
| DENNIS KELLY | DISTRICT 1 R Trustee or director | 1 | $0 |
| LEON LOTT | DISTRICT 2 R Trustee or director | 1 | $0 |
| CARTER WEAVER | DISTRICT 3 R Trustee or director | 1 | $0 |
| GUERRY HILL | DISTRICT 4 R Trustee or director | 1 | $0 |
| TIM BAXLEY | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SALLY FOSTER | EXECUTIVE DI Trustee or director, Officer | 40 | $127,421 |
| BRIAN WALLACE | IMMED PAST P Trustee or director | 1 | $0 |
| TIM BAXLEY | PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE MUELLER | 1ST VICE PRE Trustee or director, Officer | 1 | $0 |
| LEE BOAN | 2ND VICE PRE Trustee or director, Officer | 1 | $0 |
| LEE FOSTER | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| MAX DORSEY | CHAPLAIN Trustee or director | 1 | $0 |
| DENNIS KELLY | DISTRICT 1 R Trustee or director | 1 | $0 |
| LEON LOTT | DISTRICT 2 R Trustee or director | 1 | $0 |
| CARTER WEAVER | DISTRICT 3 R Trustee or director | 1 | $0 |
| GUERRY HILL | DISTRICT 4 R Trustee or director | 1 | $0 |
| HOBART LEWIS | SERGEANT AT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JARROD BRUDER | FORMER EXEC Trustee or director, Officer | 40 | $175,502 |
| BRIAN WALLACE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| TIM BAXLEY | 1ST VICE PRE Trustee or director, Officer | 1 | $0 |
| STEVE MUELLER | 2ND VICE PRE Trustee or director, Officer | 1 | $0 |
| LEE BOAN | SERGEANT AT Trustee or director | 1 | $0 |
| LEE FOSTER | SECRETARY / Trustee or director, Officer | 1 | $0 |
| MAX DORSEY | CHAPLAIN Trustee or director | 1 | $0 |
| DENNIS KELLY | DISTRICT 1 R Trustee or director | 1 | $0 |
| JAY KOON | DISTRICT 2 R Trustee or director | 1 | $0 |
| CARTER WEAVER | DISTRICT 3 R Trustee or director | 1 | $0 |
| DUANE LEWIS | DISTRICT 4 R Trustee or director | 1 | $0 |
| LEROY RAVENELL | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
| SALLY FOSTER | EXECUTIVE DI Trustee or director, Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 21428, COLUMBIA, SC 29221-1428
- Principal officer (990 for 2025)
- SALLY FOSTER, POST OFFICE BOX 21428, COLUMBIA, SC 292211428
- Signed the 990
- SALLY FOSTER, EXECUTIVE DIRECTOR
- Phone
- (803) 772-1101
- Return prepared by
- THE BRITTINGHAM GROUP LLP
Mission
LAW ENFORCEMENT EDUCATION AND TRAINING.
Program accomplishments
- DEVELOPMENT OF PROGRAM ACTIVITIES, DEATH BENEFITS, LEGAL EDUCATION, DEPUTY OF THE YEAR PROGRAM, AND SOUTH CAROLINA LAW ENFORCEMENT ACCREDITATION.Expenses $774,138 · revenue $585,259
- FACILITIES AND MATERIALS FOR WORKSHOPS AND CONFERENCES HELD DURING THE FISCAL YEAR.Expenses $303,462
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 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0726948
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,852,081
- Income (IRS master file)
- $1,688,346
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,678,628 | $1,781,376 | $1,852,081 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $1,714,869 | $1,596,054 | $1,905,206 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,624,828 | $1,547,924 | $1,750,439 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $1,524,571 | $1,404,129 | $1,582,204 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 57-0726948).
Questions about SOUTH CAROLINA SHERIFFS ASSOCIATION
- What is the EIN of SOUTH CAROLINA SHERIFFS ASSOCIATION?
- The employer identification number (EIN) of SOUTH CAROLINA SHERIFFS ASSOCIATION is 57-0726948.
- Is SOUTH CAROLINA SHERIFFS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to SOUTH CAROLINA SHERIFFS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH CAROLINA SHERIFFS ASSOCIATION 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 SHERIFFS 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 SOUTH CAROLINA SHERIFFS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOUTH CAROLINA SHERIFFS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names SALLY FOSTER.
- Who are the officers and directors of SOUTH CAROLINA SHERIFFS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 13 people; 2 received compensation from the organization, the highest $158,532 (SALLY FOSTER, EXECUTIVE DI).
- How much revenue does SOUTH CAROLINA SHERIFFS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,678,628, expenses of $1,781,376 and total assets of $1,852,081 at year end.
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