Nonprofit · EIN 57-0905550
LOWCOUNTRY AIDS SERVICES
Also known as PALMETTO COMMUNITY CARE
Tax-exempt · N CHARLESTON, SC 29406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $14,015,383 | $14,173,537 | -$158,154 | $11,407,679 | $5,517,691 | $5,889,988 |
| December 31, 2023 | 990 | $10,988,657 | $10,583,844 | $404,813 | $10,189,992 | $4,875,062 | $5,314,930 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $4,404,858
- of which government grants
- $4,369,772
- Program service revenue
- $9,344,519
- Investment income
- $21,064
- Net income from fundraising events
- $244,942
- Other revenue
- $244,942
Expenses
- Grants and similar amounts paid
- $9,724,882
- Compensation of officers, directors and key employees
- $208,644
- Other salaries and wages
- $2,089,383
- Salaries, compensation and benefits (total)
- $2,733,143
- Professional fundraising fees
- $0
- Accounting fees
- $30,104
- Occupancy
- $189,652
- Travel
- $51,372
- Depreciation
- $185,583
- Program services (functional)
- $12,980,142
- Management and general (functional)
- $912,356
- Fundraising (functional)
- $281,039
Balance sheet and other
- Total assets, start of year
- $10,189,992
- Total assets, end of year
- $11,407,679
- Total liabilities, end of year
- $5,517,691
- Net assets, end of year
- $5,889,988
- Land, buildings and equipment
- $6,939,557
- Net assets without donor restrictions
- $5,089,136
- Net assets with donor restrictions
- $800,852
- Gross receipts
- $14,015,383
- Employees
- 58
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRADLEY CHILDS | EXEC DIRECTO Officer | 40 | $208,644 |
| MARIE ARNAUD | SECRETARY Officer | – | $0 |
| BOBETTE FISHER | DIRECTOR AT Officer | – | $0 |
| SHAWN MCDONALD | TREASURER Officer | – | $0 |
| KATHRYN MCGOWAN | DIRECTOR AT Officer | – | $0 |
| SUSAN MCWATTERS | PRESIDENT Officer | – | $0 |
| REECE SMITH | DIRECTOR AT Officer | – | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRADLEY CHILDS | EXEC DIRECTO Highest-paid employee | 40 | $189,429 |
| MARIE ARNAUD | SECRETARY Officer | – | $0 |
| BOBETTE FISHER | DIRECTOR AT Officer | – | $0 |
| SHAWN MCDONALD | TREASURER Officer | – | $0 |
| KATHRYN MCGOWAN | DIRECTOR AT Officer | – | $0 |
| SUSAN MCWATTERS | PRESIDENT Officer | – | $0 |
| REECE SMITH | DIRECTOR AT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 5064 RIVERS AVE, N CHARLESTON, SC 29406-6304
- In care of
- % BRAD CHILDS
- Principal officer (990 for 2024)
- BRADLEY CHILDS, 381 STONEWALL CT 6202, MOUNT PLEASANT, SC 29464
- Signed the 990
- BRADLEY CHILDS, EXEC DIRECTOR
- Phone
- (843) 747-2273
- Website
- WWW.AIDS-SERVICES.COM
- Return prepared by
- DAVID SMITH ASSOCIATES CPA'S
Mission
TO PROVIDE SOCIAL SERVICES
Program accomplishments
- TO PROVIDE ASSISSTANCE AND SUPPORT TO PEOPLE WITH AIDS OR HIV INFECTION, THEIR FAMILIES, FRIENDS, AND LOVED ONES; TO ACT AS AN ADVOCACY AND RESOURCE AGENCY.Expenses $11,980,713 · grants $9,724,882
- TO PROVIDE VOLUNTEER TRAINING AND GIVE ASSISTANCE TO HEALTH CARE AND SOCIAL SERVICE PROVIDERS.Expenses $381,955
- TO PROVIDE INFORMATION AND EDUCATION TO THE PUBLIC ABOUT AIDS AND RELATED ILLNESSES.Expenses $379,742
- TO PROVIDE SOCIAL SERVICESExpenses $237,732
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 | Not 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
- 57-0905550
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $11,407,679
- Income (IRS master file)
- $14,015,383
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $14,015,383 | $14,173,537 | $11,407,679 | IRS |
| 990 | December 2023 | $10,988,657 | $10,583,844 | $10,189,992 | XML |
| 990 | December 2022 | $9,705,783 | $9,033,834 | $7,184,242 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 57-0905550).
Questions about LOWCOUNTRY AIDS SERVICES
- What is the EIN of LOWCOUNTRY AIDS SERVICES?
- The employer identification number (EIN) of LOWCOUNTRY AIDS SERVICES is 57-0905550.
- Is LOWCOUNTRY AIDS SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to LOWCOUNTRY AIDS SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWCOUNTRY AIDS SERVICES 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 LOWCOUNTRY AIDS SERVICES due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWCOUNTRY AIDS SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LOWCOUNTRY AIDS SERVICES?
- The 990 for the year ended December 31, 2024 names BRADLEY CHILDS.
- Who are the officers and directors of LOWCOUNTRY AIDS SERVICES?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $208,644 (BRADLEY CHILDS, EXEC DIRECTO).
- How much revenue does LOWCOUNTRY AIDS SERVICES have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $14,015,383, expenses of $14,173,537 and total assets of $11,407,679 at year end.
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