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Nonprofiteer
← SOUTH CAROLINA BAR

Form 990 for tax year 2023

Filed by SOUTH CAROLINA BAR.

Totals

Total revenue
$11,662,578
Total expenses
$10,916,340
Contributions and grants received
$1,841,269
Grants paid
$0
Program service revenue
$8,634,209
Investment income
$554,413
Other revenue
$632,687
Total assets, end of year
$19,992,538
Total liabilities, end of year
$1,044,336
Net assets or fund balances, end of year
$18,948,202
Program services expenses (Part IX)
$9,894,745
Management and general expenses
$1,021,595
Fundraising expenses
$0
Program service expenses (Part III)
$9,894,745

Program services were 90.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $195,150

  • 1f · All other contributions, gifts and grants

    $1,646,119

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $4,807,008 · related or exempt $4,807,008

  • 2b · Program service revenue: CONVENTIONS

    total $2,712,732 · related or exempt $2,712,732

  • 2c · Program service revenue: LAWYER REFERRAL SERVICE

    total $547,860 · related or exempt $547,860

  • 2d · Program service revenue: SECTION DUES

    total $180,689 · related or exempt $180,689

  • 2e · Program service revenue: ALTERNATIVE DISPUTE RESOLUTION CE

    total $75,000 · related or exempt $75,000

  • 2f · All other program service revenue

    total $310,920 · related or exempt $310,920

  • 3 · Investment income

    total $554,413 · excluded $554,413

  • 5 · Royalties

    total $153,853 · excluded $153,853

  • 6a · Gross rents

    real property $47,468

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $47,468

  • 6d · Net rental income or loss

    total $47,468 · unrelated business $47,468

  • 10a · Gross sales of inventory

    $496,541

  • 10b · Cost of goods sold

    $95,082

  • 10c · Net income from sales of inventory

    total $401,459 · related or exempt $401,459

  • 11a · Other revenue: PUBLICATIONS

    total $29,907 · unrelated business $29,907

  • 11e · Other revenue, total

    $29,907

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $3,223,885 · program services $2,966,657 · management and general $257,228

  • 8 · Pension plan contributions

    total $354,624 · program services $326,329 · management and general $28,295

  • 9 · Other employee benefits

    total $496,426 · program services $456,817 · management and general $39,609

  • 10 · Payroll taxes

    total $238,466 · program services $219,439 · management and general $19,027

  • 16 · Occupancy

    total $804,997 · program services $634,736 · management and general $170,261

  • 19 · Conferences, conventions and meetings

    total $2,321,344 · program services $2,197,513 · management and general $123,831

  • 24a · Other expenses: ACTIVITIES

    total $927,373 · program services $927,373

  • 24b · Other expenses: OFFICE EXPENSES

    total $808,593 · program services $722,571 · management and general $86,022

  • 24c · Other expenses: COMMUNICATIONS

    total $754,389 · program services $751,040 · management and general $3,349

  • 24d · Other expenses: AWARDS

    total $506,006 · program services $506,006

  • 24e · All other expenses

    total $480,237 · program services $186,264 · management and general $293,973

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $8,624,229 · end of year $9,712,990

  • 2 · Savings and temporary cash investments

    beginning of year $2,987,919 · end of year $3,196,842

  • 4 · Accounts receivable

    beginning of year $146,695 · end of year $157,508

  • 8 · Inventories for sale or use

    beginning of year $163,778 · end of year $169,447

  • 9 · Prepaid expenses and deferred charges

    beginning of year $319,333 · end of year $248,003

  • 10a · Land, buildings and equipment: cost or other basis

    $14,227,948

  • 10b · Land, buildings and equipment: accumulated depreciation

    $8,114,739

  • 10c · Land, buildings and equipment, net

    beginning of year $6,321,401 · end of year $6,113,209

  • 12 · Investments: other securities

    beginning of year $612,060 · end of year $394,539

  • 17 · Accounts payable and accrued expenses

    beginning of year $450,658 · end of year $576,284

  • 19 · Deferred revenue

    beginning of year $548,731 · end of year $468,052

  • 27 · Net assets without donor restrictions

    beginning of year $14,647,638 · end of year $15,057,954

  • 28 · Net assets with donor restrictions

    beginning of year $3,528,388 · end of year $3,890,248

Mission and programs · 2023

Mission

TO UPHOLD THE CONSTITUTION AND TO CONTINUALLY IMPROVE THE ADMINISTRATION OF JUSTICE THROUGHOUT THE STATE OF SOUTH CAROLINA.

  • THIS PROGRAM CONSISTS OF A WIDE RANGE OF OFFERINGS BY THE BAR TO ITS MEMBERS. THESE OFFERINGS INCLUDE THE STAFFING OF COMMITTEES AND SECTIONS, PRACTICE MANAGEMENT ASSISTANCE, ACCESSS TO ONLINE LEGAL RESEARCH, A LENDING LIBRARY, THE SC BAR CONNECT COMMUNICATIONS PLATFORM FOR MEMBERS, SC LAWYER MAGAZINE, ALL OF THE COMMUNICATIONS TO BAR MEMBERS ON VARIOUS CHANNELS AND PLATFORMS, THE ETHICS HOTLINE, THE BAR WEBSITE, THE LAWYER MENTORING PROGRAM, LAYERS HELPING LAWYERS, AND GOVERNMENT AFFAIRS.

    Expenses $3,854,960 · Revenue $4,075,364

  • THIS PROGRAM DELIVERS CONTINUING LEGAL EDUCATION THAT IS DELIVERED WITH ONLINE SEMINARS (LIVE AND ON-DEMAND), LIVE AUDIO WEBCASTS, ON-DEMAND AUDIO WEBCASTS AND LIVE IN-PERSON SEMINARS. THIS PROGRAM ALSO PRODUCES NUMEROUS PUBLICATIONS FOR THE LEGAL COMMUNITY COVERING A WIDE RANGE OF PRACTICE AREAS. THE PROGRAM ALSO DELIVERS A LARGE ANNUAL CONVENTION FOR BAR MEMBERS THAT INCLUDES MANY CONTINUING LEGAL EDUCATION SEMINARS.

    Expenses $3,126,866 · Revenue $3,232,867

  • THIS PROGRAM CONSISTS OF THE PRO BONO PROGRAM, LAWYER REFERAL SERVICE, VARIOUS LEGAL CLINICS AND PROGRAMS FOR THE PUBLIC, THE DISCIPLINE ASSESSMENT COLLECTED AS A PASS-THROUGH TO S.C. COURT ADMINISTRATION, ALTERNATIVE DISPUTE RESOLUTION, AND LAW RELATED EDUCATION.

    Expenses $2,133,827 · Revenue $1,727,437

  • Expenses $779,092

As filed on the 2023 return.

Listed in Part VII

  • Bradley Krichardson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Frank L Eppes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Sidney Joseph Evering II

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Sheila Marlouvon Willis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Kenneth S Generette

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Alexander S Hogsette

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Mary Frances Quindlen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • E Scott Moise

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Krystal Watson Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Richele Keel Taylor

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • David D Cantrell Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Greg Ohanesian

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Paul Michael Burch Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • M Paige Chamberlain Ornduff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • J Hagood Tighe

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5
  • Russell Thomas Infinger

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5
  • Shaheena R Bennett

    PRESIDENT-ELECT

    Total calculated
    $0
    Hours/week
    0.5
  • Christopher R Koon

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5
  • Lindsay Anne Joyner

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Nekki Shutt

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5
  • Emma T Dean

    EXECUTIVE DIRECTOR

    Total calculated
    $252,273
    From this org
    $236,888
    From related orgs
    $0
    Other
    $15,385
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $215,200
    Bonus
    $0
    Other
    $21,688
    Deferred
    $15,385
    Nontaxable benefits
    $0
    Filer's total
    $252,273
  • Kali Turner

    GOVERNMENT AFFAIRS DIRECTO

    Total calculated
    $146,620
    From this org
    $131,071
    From related orgs
    $0
    Other
    $15,549
    Hours/week
    40
  • John T Burnett

    CLE DIRECTOR

    Total calculated
    $178,325
    From this org
    $160,440
    From related orgs
    $0
    Other
    $17,885
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $135,831
    Bonus
    $0
    Other
    $24,609
    Deferred
    $17,885
    Nontaxable benefits
    $0
    Filer's total
    $178,325
  • Cynthia A Coker

    PUBLIC SERVICES DIRECTOR

    Total calculated
    $126,852
    From this org
    $113,697
    From related orgs
    $0
    Other
    $13,155
    Hours/week
    40
  • Alicia C Hutto

    CLE PUBLICATIONS DIRECTOR

    Total calculated
    $125,875
    From this org
    $112,842
    From related orgs
    $0
    Other
    $13,033
    Hours/week
    40
  • Courtney Troutman

    DIRECTOR

    Total calculated
    $120,893
    From this org
    $107,069
    From related orgs
    $0
    Other
    $13,824
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
8 February 2025
IRS schema version
2023v6.0
Source object
202510419349301331

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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