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Nonprofit · EIN 57-6069141

SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC

Tax-exempt · COLUMBIA, SC 29202

Financials

$15.7M$26M2023$28.1M$8.5M2024
Revenue Expenses · by fiscal year end
Financials of SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$28,090,035$8,476,918$19,613,117$68,777,256$0$68,777,256
December 31, 2023990$15,689,505$26,030,359-$10,340,854$48,691,852$0$48,691,852
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$26,342,667
Investment income
$1,747,368
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$5,847,043
Salaries, compensation and benefits (total)
$218,436
Professional fundraising fees
$0
Legal fees
$392,059
Accounting fees
$22,436
Occupancy
$84,880
Travel
$71,899
Program services (functional)
$8,476,918

Balance sheet and other

Total assets, start of year
$48,691,852
Total assets, end of year
$68,777,256
Total liabilities, end of year
$0
Net assets, end of year
$68,777,256
Net assets without donor restrictions
$68,777,256
Gross receipts
$28,090,035
Employees
0
Year formed
1971
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, 2024, highest compensation first.

NameTitleHours / weekCompensationFrom related orgs
SMITTY HARRISONSECRETARY
Officer
1$0$670,268
THOMAS SOUDERASSISTANT SE
Officer
1$0$491,087
RICK AMICKASSISTANT TR
Officer
1$0$489,348
RANDY MASONASSISTANT SE
Officer
1$0$358,042
CAROL PUGHASSISTANT SE
Officer
1$0$346,452
BRAD WOODWARDASSISTANT TR
Officer
1$0$182,125
RONALD D PAYNECHAIRMAN
Trustee or director
1$0$0
RICK PIERCEDIRECTOR
Trustee or director
1$0$0
HANK FAGLIEDIRECTOR
Trustee or director
1$0$0
MIKE MASIAKVICE CHAIRMA
Trustee or director
1$0$0
LEE JEDZINIAKDIRECTOR
Trustee or director
1$0$0
ROBERT BATESTREASURER
Trustee or director
1$0$0
RAY WAUGHDIRECTOR
Trustee or director
1$0$0
ED STUCKRATHDIRECTOR
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 14 people
NameTitleHours / weekCompensationFrom related orgs
SMITTY HARRISONSECRETARY
Officer
1$0$635,395
RICK AMICKASSISTANT TR
Officer
1$0$439,633
THOMAS SOUDERASSISTANT SE
Officer
1$0$437,420
RANDY MASONASSISTANT SE
Officer
1$0$340,774
CAROL PUGHASSISTANT SE
Officer
1$0$287,291
BRAD WOODWARDASSISTANT TR
Officer
1$0$151,810
RONALD D PAYNECHAIRMAN
Trustee or director
1$0$0
RICK PIERCEDIRECTOR
Trustee or director
1$0$0
HANK FAGLIEDIRECTOR
Trustee or director
1$0$0
MIKE MASIAKVICE CHAIRMA
Trustee or director
1$0$0
LEE JEDZINIAKDIRECTOR
Trustee or director
1$0$0
ROBERT BATESTREASURER
Trustee or director
1$0$0
RAY WAUGHDIRECTOR
Trustee or director
1$0$0
DAN SCHWARTZDIRECTOR
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
PO BOX 407, COLUMBIA, SC 29202-0407
Principal officer (990 for 2024)
SMITTY HARRISON, PO BOX 407, COLUMBIA, SC 29202
Signed the 990
SMITTY HARRISON, SECRETARY
Phone
(803) 744-4326
Return prepared by
SCOTT AND COMPANY LLC

Mission

TO MAKE PAYMENTS FOR UNPAID CLAIMS ON VARIOUS LINES OF INSURANCE WHEN AN INSURER ISSUING SUCH POLICIES BECOMES INSOLVENT AND IS PLACED UNDER AN ORDER OF LIQUIDATION. THE ASSOCIATION IS GOVERNED BY THE SOUTH CAROLINA DEPARTMENT OF INSURANCE.

990 for the year ended December 31, 2024

Program accomplishments

  • THE PURPOSE OF THE ASSOCIATION IS TO MAKE PAYMENTS FOR UNPAID CLAIMS, INCLUDING UNEARNED PREMIUMS FOR WORKERS' COMPENSATION, AUTOMOBILE, HOMEOWNERS/FARMOWNERS AND OTHER TYPES OF SPECIFIC INSURANCE COVERAGE WHEN AN INSURER ISSUING SUCH POLICIES BECOMES INSOLVENT AND IS PLACED UNDER AN ORDER OF LIQUIDATION.
    Expenses $8,476,918 · revenue $15,346,795

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
57-6069141
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1975
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$68,777,256
Income (IRS master file)
$28,090,035

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$28,090,035$8,476,918$68,777,256XML
990December 2023$15,689,505$26,030,359$48,691,852XML
990December 2022$43,567,997$50,297,098$58,568,404IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 57-6069141).

Questions about SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC

What is the EIN of SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC?
The employer identification number (EIN) of SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC is 57-6069141.
Is SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1975.
Are donations to SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC 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 PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC 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 SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC 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 SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC?
The 990 for the year ended December 31, 2024 names SMITTY HARRISON.
Who are the officers and directors of SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC?
The 990 for the year ended December 31, 2024 lists 14 people; 0 received compensation from the organization.
How much revenue does SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $28,090,035, expenses of $8,476,918 and total assets of $68,777,256 at year end.

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