SOUTH CAROLINA SHERIFFS' ASSOCIATION (EIN 570726948) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Principal Officer

SALLY FOSTER

Phone

8037721101

Tax Period

2024-01-01 to 2024-12-31

SOUTH CAROLINA SHERIFFS' ASSOCIATION, founded in 1979, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2024. Expenses of $1.6M left a modest 7% surplus.

Mission

LAW ENFORCEMENT EDUCATION AND TRAINING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,120,074

Program Service Revenue $568,402

Investment Income $9,758

Other Revenue $16,635

TOTAL REVENUE $1,714,869

Expense Breakdown

Grants Paid $0

Salaries & Benefits $408,586

Fundraising Expenses $24,822

Program Expenses $1,077,672

Other Expenses $1,187,468

TOTAL EXPENSES $1,596,054

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,714,869	$1,624,828	+0.1%
Expenses	$1,596,054	$1,547,924	+0.0%
Net Income	$118,815	$76,904	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$127,421

Total Directors

$127,421

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN WALLACE	IMMED PAST P	1.00	Director	$0	$0	$0
TIM BAXLEY	PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVE MUELLER	1ST VICE PRE	1.00	Officer Director	$0	$0	$0
LEE BOAN	2ND VICE PRE	1.00	Officer Director	$0	$0	$0
LEE FOSTER	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
MAX DORSEY	CHAPLAIN	1.00	Director	$0	$0	$0
DENNIS KELLY	DISTRICT 1 R	1.00	Director	$0	$0	$0
LEON LOTT	DISTRICT 2 R	1.00	Director	$0	$0	$0
CARTER WEAVER	DISTRICT 3 R	1.00	Director	$0	$0	$0
GUERRY HILL	DISTRICT 4 R	1.00	Director	$0	$0	$0
SALLY FOSTER	EXECUTIVE DI	40.00	Officer Director	$127,421	$0	$127,421
HOBART LEWIS	SERGEANT AT	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$1,714,869	$1,596,054	$1,905,206	$118,815
2023	$1,624,828	$1,547,924	$1,750,439	$76,904
2022	$1,524,571	$1,404,129	$1,582,204	$120,442
2021	$1,523,164	$1,236,306	$1,501,993	$286,858
2020	$1,288,354	$1,104,380	$1,212,497	$183,974
2019	$1,242,627	$1,144,657	$985,002	$97,970
2018	$1,280,797	$1,132,994	$914,647	$147,803

SOUTH CAROLINA SHERIFFS' ASSOCIATION