Nonprofit · EIN 57-0763377
THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $209,245 | $189,926 | $19,319 | $275,158 | $0 | $275,158 |
| December 31, 2024 | 990 | $189,381 | $189,556 | -$175 | $255,839 | $0 | $255,839 |
| December 31, 2023 | 990 | $203,540 | $192,731 | $10,809 | $256,014 | $0 | $256,014 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $208,925
- Investment income
- $0
- Other revenue
- $320
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $98,669
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,950
- Program services (functional)
- $98,669
- Management and general (functional)
- $91,257
Balance sheet and other
- Total assets, start of year
- $255,839
- Total assets, end of year
- $275,158
- Total liabilities, end of year
- $0
- Net assets, end of year
- $275,158
- Net assets without donor restrictions
- $275,158
- Gross receipts
- $209,245
- Employees
- 0
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 |
|---|---|---|---|
| CHIEF TONY SEGARS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRAD BUCY | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| WENDY MEDLOCK | TREASURER Trustee or director, Officer | 1 | $0 |
| PHILLIP THOMPSON-KING | SECRETARY Trustee or director, Officer | 1 | $0 |
| CHIEF PHILL JOLLEY | BOARD MEMBER Trustee or director | 1 | $0 |
| CHRISTIE HOLDERNESS | BOARD MEMBER Trustee or director | 1 | $0 |
| LARRY CHRISTOPHER | BOARD MEMBER Trustee or director | 1 | $0 |
| JARRED JONES | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVE MOORE | BOARD MEMBER Trustee or director | 1 | $0 |
| JOEY JACO | BOARD MEMBER Trustee or director | 1 | $0 |
| DEONN YATES | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIAN FLYNN | EXECUTIVE DI Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTIE HOLDERNESS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRAD BUCY | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| WENDY MEDLOCK | TREASURER Trustee or director, Officer | 1 | $0 |
| PHILLIP THOMPSON-KING | SECRETARY Trustee or director, Officer | 1 | $0 |
| CHIEF PHILL JOLLEY | BOARD MEMBER Trustee or director | 1 | $0 |
| LARRY CHRISTOPHER | BOARD MEMBER Trustee or director | 1 | $0 |
| JARRED JONES | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVE MOORE | BOARD MEMBER Trustee or director | 1 | $0 |
| CHIEF TONY SEGARS | BOARD MEMBER Trustee or director | 1 | $0 |
| TAMEKA WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| DEONN YATES | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIAN FLYNN | EXECUTIVE DI Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTIE HOLDERNESS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRAD BUCY | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| WENDY MEDLOCK | TREASURER Trustee or director, Officer | 1 | $0 |
| PHILLIP THOMPSON-KING | SECRETARY Trustee or director, Officer | 1 | $0 |
| CHIEF PHILL JOLLEY | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
| JR CHRISTY | BOARD MEMBER Trustee or director | 1 | $0 |
| JEFF DIAZ | BOARD MEMBER Trustee or director | 1 | $0 |
| JARRED JONES | BOARD MEMBER Trustee or director | 1 | $0 |
| CHIEF ANTHONY SEGARS | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVE MOORE | BOARD MEMBER Trustee or director | 1 | $0 |
| TAMEKA WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIAN FLYNN | EXECUTIVE DI Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1301 GERVAIS ST STE 1310, COLUMBIA, SC 29201-3355
- Principal officer (990 for 2025)
- BRIAN FLYNN, 1301 GERVAIS STREET SUITE 1310, COLUMBIA, SC 29201
- Signed the 990
- BRIAN FLYNN, EXECUTIVE DIRECTOR
- Phone
- (803) 251-2314
- Website
- WWW.SCSPD.COM
- Return prepared by
- THE BRITTINGHAM GROUP LLP
Mission
TO INFORM THE PUBLIC ABOUT SPECIAL PURPOSE DISTRICTS AND PRESERVE POLITICAL INTEGRITY
Program accomplishments
- TO INFORM THE PUBLIC ABOUT SPECIAL PURPOSE DISTRICTS AND PRESERVE POLITICAL INTEGRITY.Expenses $98,669 · revenue $208,925
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
- 57-0763377
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $275,158
- Income (IRS master file)
- $209,245
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $209,245 | $189,926 | $275,158 | IRS |
| 990 | December 2024 | $189,381 | $189,556 | $255,839 | IRS |
| 990 | December 2023 | $203,540 | $192,731 | $256,014 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 57-0763377).
Questions about THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS
- What is the EIN of THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS?
- The employer identification number (EIN) of THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS is 57-0763377.
- Is THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1989.
- Are donations to THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS 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 THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS 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 THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS 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 THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS?
- The 990 for the year ended December 31, 2025 names BRIAN FLYNN.
- Who are the officers and directors of THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does THE SOUTH CAROLINA ASSOCIATION OF SPECIAL PURPOSE DISTRICTS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $209,245, expenses of $189,926 and total assets of $275,158 at year end.
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