Nonprofit · EIN 57-6000743
MUNICIPAL ASSOCIATION OF SOUTH CAROLINA
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $19,228,629 | $15,107,480 | $4,121,149 | $41,122,855 | $20,809,928 | $20,312,927 |
| December 31, 2024 | 990 | $17,123,382 | $14,837,022 | $2,286,360 | $37,747,828 | $22,273,262 | $15,474,566 |
| December 31, 2023 | 990 | $15,571,548 | $13,661,658 | $1,909,890 | $32,792,149 | $20,065,173 | $12,726,976 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $15,315,557
- Investment income
- $3,524,803
- Net gain from sales of assets
- $1,260,739
- Other revenue
- $388,269
Expenses
- Grants and similar amounts paid
- $427,182
- Compensation of officers, directors and key employees
- $2,407,576
- Other salaries and wages
- $5,946,924
- Salaries, compensation and benefits (total)
- $11,287,604
- Professional fundraising fees
- $0
- Legal fees
- $180,475
- Accounting fees
- $21,000
- Occupancy
- $741,887
- Travel
- $208,918
- Depreciation
- $252,363
- Program services (functional)
- $14,054,118
- Management and general (functional)
- $1,053,362
Balance sheet and other
- Total assets, start of year
- $37,747,828
- Total assets, end of year
- $41,122,855
- Total liabilities, end of year
- $20,809,928
- Net assets, end of year
- $20,312,927
- Land, buildings and equipment
- $930,673
- Publicly traded securities
- $16,954,295
- Net assets without donor restrictions
- $20,312,927
- Gross unrelated business income
- $51,285
- Gross receipts
- $22,058,295
- Employees
- 83
- Volunteers
- 150
- Year formed
- 1939
- 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 | Other / benefits |
|---|---|---|---|---|
| B Todd Glover | Executive Dir. Officer | 40 | $344,282 | $72,374 |
| Eric Budds | Deputy Exec Director | 40 | $274,509 | $61,918 |
| Jake Broom | COO | 40 | $234,439 | $51,427 |
| Heather Ricard | Director, RMS | 40 | $231,743 | $48,156 |
| Stephanie K O'Cain | CFO Officer | 40 | $213,762 | $50,631 |
| B Eric Shytle | General Counsel | 40 | $188,157 | $47,557 |
| Casey Fields | Mgr, Advocacy | 40 | $180,853 | $42,827 |
| Naomi Reed | Director, RMS | 40 | $168,178 | $40,566 |
| Charlie Barrineau | Field Svc Mgr | 40 | $166,714 | $40,391 |
| Virginia Butler | Systems Analyst | 40 | $154,467 | $38,865 |
| Ken Ivey | Mgr, Member Serv | 40 | $150,263 | $36,773 |
| Caitlin Cothran | Mgr, LRS | 40 | $148,799 | $36,947 |
| Amy Lindler | RMS Tech Op Mgr | 40 | $146,778 | $36,511 |
| Guang Ming Whitley | Trustee Trustee or director | 1 | $0 | $0 |
| Jason Evans | Trustee Trustee or director | 1 | $0 | $0 |
18 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Judy Bridge | Trustee Trustee or director | 1 | $0 |
| Stellartean Jones | Trustee Trustee or director | 1 | $0 |
| Kenneth Grist | Trustee Trustee or director | 1 | $0 |
| Andy Merriman | Trustee Trustee or director | 1 | $0 |
| Mike Fuesser | Trustee Trustee or director | 1 | $0 |
| Nathan Sen | Trustee Trustee or director | 1 | $0 |
| Perry Sutton | Trustee Trustee or director | 1 | $0 |
| Enterick Lee | Trustee Trustee or director | 1 | $0 |
| Will Brennen | Trustee Trustee or director | 1 | $0 |
| Kevin Shealy | Trustee Trustee or director | 1 | $0 |
| Colin Davis | Trustee Trustee or director | 1 | $0 |
| Brian Meadows | Trustee Trustee or director | 1 | $0 |
| Jeff Molinari | Trustee Trustee or director | 1 | $0 |
| Crawford Moore | Trustee Trustee or director | 1 | $0 |
| Greg Habib | President Officer | 1 | $0 |
| Brandy Amidon | President Officer | 1 | $0 |
| Brenda Bethune | Vice President Officer | 1 | $0 |
| Frank McClary | Vice President Officer | 1 | $0 |
990 for the year ended December 31, 2024: 34 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| B Todd Glover | Executive Dir. Officer | 40 | $326,267 | $68,300 |
| Heather Ricard | Director, RMS | 40 | $276,118 | $58,755 |
| Eric Budds | Deputy Exec Director | 40 | $253,271 | $58,482 |
| Jake Broom | COO | 40 | $216,895 | $47,870 |
| Stephanie K O'Cain | CFO Officer | 40 | $206,973 | $48,060 |
| B Eric Shytle | General Counsel | 40 | $179,610 | $44,791 |
| Casey Fields | Mgr, Advocacy | 40 | $160,786 | $37,935 |
| Scott Slatton | Mgr, Advocacy & Public Policy | 40 | $157,924 | $35,121 |
| Virginia Butler | Systems Analyst | 40 | $148,991 | $36,981 |
| Joannie Nickel | Legis Advocate | 40 | $141,377 | $36,707 |
| Caitlin Cothran | Mgr, LRS | 40 | $140,481 | $34,619 |
| Michael Waslewski | SCMIT Mgr | 40 | $138,444 | $34,078 |
| Charlie Barrineau | Field Svc Mgr | 40 | $133,964 | $35,188 |
| Lancer Shull | Vice President Trustee or director | 1 | $0 | $0 |
| Robert Gardner | Trustee Trustee or director | 1 | $0 | $0 |
| Deron McCormick | Trustee Trustee or director | 1 | $0 | $0 |
| Brandon Smith | Trustee Trustee or director | 1 | $0 | $0 |
| Guang Ming Whitley | Trustee Trustee or director | 1 | $0 | $0 |
| Jeffrey Graham | Trustee Trustee or director | 1 | $0 | $0 |
| Desiree Fragoso | Trustee Trustee or director | 1 | $0 | $0 |
| Jason Evans | Trustee Trustee or director | 1 | $0 | $0 |
| Judy Bridge | Trustee Trustee or director | 1 | $0 | $0 |
| Tem Miles | Trustee Trustee or director | 1 | $0 | $0 |
| LaDonna Hall | Trustee Trustee or director | 1 | $0 | $0 |
| Stellartean Jones | Trustee Trustee or director | 1 | $0 | $0 |
| Kenneth Grist | Trustee Trustee or director | 1 | $0 | $0 |
| Andy Merriman | Trustee Trustee or director | 1 | $0 | $0 |
| Frank McClary | Trustee Trustee or director | 1 | $0 | $0 |
| Mike Fuesser | Trustee Trustee or director | 1 | $0 | $0 |
| Nathan Sen | Trustee Trustee or director | 1 | $0 | $0 |
| Barbara Jo Blain | President Trustee or director | 1 | $0 | $0 |
| Greg Habib | President Officer | 1 | $0 | $0 |
| Brandy Amidon | Vice President Officer | 1 | $0 | $0 |
| Brenda Bethune | Vice President Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 31 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| B Todd Glover | Executive Dir. Officer | 40 | $296,686 | $58,659 |
| Heather Ricard | Director, RMS | 40 | $267,990 | $54,288 |
| Eric Budds | Deputy Exec Director | 40 | $245,776 | $53,934 |
| Jake Broom | COO | 40 | $210,634 | $44,614 |
| Stephanie K O'Cain | CFO Officer | 40 | $200,476 | $44,751 |
| Scott Slatton | Mgr, Advocacy & Public Policy | 40 | $201,268 | $43,188 |
| B Eric Shytle | General Counsel | 40 | $168,262 | $39,950 |
| Casey Fields | Mgr Legis/Advocacy | 40 | $148,151 | $34,139 |
| Virginia Butler | Systems Analyst | 40 | $146,010 | $34,685 |
| Joannie Nickel | Legis Advocate | 40 | $136,382 | $34,246 |
| Caitlin Cothran | Mgr, LRS | 40 | $136,054 | $32,343 |
| Charlie Barrineau | Field Svc Mgr | 40 | $127,325 | $32,767 |
| Michael Butler | Trustee Trustee or director | 1 | $0 | $0 |
| Lancer Shull | Vice President Trustee or director | 1 | $0 | $0 |
| David McGhee | Trustee Trustee or director | 1 | $0 | $0 |
| Jason Evans | Trustee Trustee or director | 1 | $0 | $0 |
| Stellartean Jones | Trustee Trustee or director | 1 | $0 | $0 |
| Judy Bridge | Trustee Trustee or director | 1 | $0 | $0 |
| Robert Garner | Trustee Trustee or director | 1 | $0 | $0 |
| Brenda Bethune | Trustee Trustee or director | 1 | $0 | $0 |
| Deron McCormick | Trustee Trustee or director | 1 | $0 | $0 |
| Desiree Fragoso | Trustee Trustee or director | 1 | $0 | $0 |
| Jeffrey Graham | Trustee Trustee or director | 1 | $0 | $0 |
| Guang Ming Whitley | Trustee Trustee or director | 1 | $0 | $0 |
| Kenneth Grist | Trustee Trustee or director | 0 | $0 | $0 |
| Tem Miles | Trustee Trustee or director | 0 | $0 | $0 |
| LaDonna Hall | Trustee Trustee or director | 0 | $0 | $0 |
| Barbara Blain-Bellamy | President Officer | 1 | $0 | $0 |
| Brandy Amidon | Vice President Officer | 1 | $0 | $0 |
| Greg Habib | Vice President Officer | 1 | $0 | $0 |
| Cornelius Huff | President Officer | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1411 GERVAIS STREET, COLUMBIA, SC 29201-3342
- In care of
- % MUNICIPAL ASSOCIATION OF SC
- Principal officer (990 for 2025)
- B Todd Glover, 1411 Gervais Street, Columbia, SC 29201
- Signed the 990
- B Todd Glover, Executive Director
- Phone
- (803) 933-1234
- Website
- www.masc.sc
Mission
The Association is dedicated to the principle of its founding members: to offer the services, programs and tools that will give municipal officials the knowledge, experience and skills to enable the most efficient and effective operation of their municipalities.
Program accomplishments
- Education: The Association sponsors training and education opportunities through general and specialized interest meetings, training institutes, communication/publications, achievement awards, field services, and sponsorships of 11 affiliate groups. The Association provides ongoing support for the following affiliate groups: SC Business Licensing Officials Assn, SC Utility Billing Assn, SC Community Development Assn, Municipal Officers, Clerks, & Treasurers Assn, Municipal Human Resources Assn, SC Municipal Attorneys Assn, SC Assn of Storm Water Managers, Municipal Technology Assn of SC, Palmetto Power Cities, Municipal Court Adm of SC, and Assn of SC Mayors. See Schedule O for more details.Expenses $5,384,298 · revenue $1,235,305
- Risk Management & Insurance Services: The Association manages four insurance programs, including two self-funded insurance programs, an insurance agency, and an OPEB trust. Services provided include workers' compensation insurance, property & liability insurance, placement of ancillary policies, and an Other Retirees Benefit Trust. These products are provided within separate, related companies. See Sch R with the management of the programs provided by the Association. In addition, the Association's Risk Management Services RMS staff helps program members build effective safety programs to lower their insurance costs through reduction of claims. RMS also assists members in other areas. See Sch O for additional information.Expenses $4,950,729 · revenue $5,470,582
- Advocacy: The Association's advocacy initiatives support SC hometowns and the value they bring to the state. The Association's legislative agenda focuses on issues that promote economic growth, enhance a positive quality of life, and encourage local accountability and fiscal responsibility. Advocacy efforts use a variety of tools, including supporting the National League of Cities & Southern Municipal conference meetings and sponsoring regional advocacy meetings, Hometown Legislative Day, and legislative monitoring and lobbying efforts. See Sch O for additional details.Expenses $1,398,506
- Other Program Services: In addition to the above-referenced primary services, the Association provides various other forms of support and services for its members.Expenses $1,239,889 · grants $427,182 · revenue $772,373
- Local Revenue Services: Municipalities contract with the Association to collect certain business taxes on their behalf through four tax revenue programs, including the insurance tax revenue program, the telecommunication tax revenue program, the brokers tax revenue program and the setoff debt revenue program. These programs provide for centralized and efficient revenue processing, streamlining the tax payment process for taxpayers. The Association collected net receipts of $334.4 million in 2025 on behalf of cities and towns and recognized approximately $7.83 million in fee revenue from these programs.Expenses $1,080,696 · revenue $7,837,297
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
- 57-6000743
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $41,122,855
- Income (IRS master file)
- $22,058,295
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $19,228,629 | $15,107,480 | $41,122,855 | XML |
| 990 | December 2024 | $17,123,382 | $14,837,022 | $37,747,828 | IRS |
| 990 | December 2023 | $15,571,548 | $13,661,658 | $32,792,149 | XML |
| 990 | December 2022 | $12,598,311 | $12,862,064 | $29,996,653 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 57-6000743).
Questions about MUNICIPAL ASSOCIATION OF SOUTH CAROLINA
- What is the EIN of MUNICIPAL ASSOCIATION OF SOUTH CAROLINA?
- The employer identification number (EIN) of MUNICIPAL ASSOCIATION OF SOUTH CAROLINA is 57-6000743.
- Is MUNICIPAL ASSOCIATION OF SOUTH CAROLINA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1945.
- Are donations to MUNICIPAL ASSOCIATION OF SOUTH CAROLINA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MUNICIPAL ASSOCIATION OF SOUTH CAROLINA 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 MUNICIPAL ASSOCIATION OF SOUTH CAROLINA 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 MUNICIPAL ASSOCIATION OF SOUTH CAROLINA 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 MUNICIPAL ASSOCIATION OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 names B Todd Glover.
- Who are the officers and directors of MUNICIPAL ASSOCIATION OF SOUTH CAROLINA?
- The 990 for the year ended December 31, 2025 lists 33 people; 13 received compensation from the organization, the highest $344,282 (B Todd Glover, Executive Dir.).
- How much revenue does MUNICIPAL ASSOCIATION OF SOUTH CAROLINA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $19,228,629, expenses of $15,107,480 and total assets of $41,122,855 at year end.
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