SC City and County Management Assoc

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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

Legal Domicile

Principal Officer

Tim Harper

Phone

8439536100

Tax Period

2024-07-01 to 2025-06-30

SC City and County Management Assoc is a small nonprofit that reported $328K in total revenue in fiscal year 2024. The organization ran a surplus of $56K, a strong 17% operating margin.

Mission

To improve the quality of public administration in South Carolina local government, and enhance the proficiency of local government managers, administrators and other staff.

Program Service Accomplishments

Program 1

Expenses: $271,882 Revenue: $321,455

To improve the quality of public administration in South Carolina local government, and enhance the proficiency of local government managers, administrators and other staff.

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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 $5,000

Program Service Revenue $321,455

Investment Income $102

Other Revenue $1,294

TOTAL REVENUE $327,851

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $271,882

Other Expenses $271,932

TOTAL EXPENSES $271,932

Year-over-Year Comparison

	2024	2023	Change
Revenue	$327,851	$306,950	+0.1%
Expenses	$271,932	$240,143	+0.1%
Net Income	$55,919	$66,807	-0.2%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Angela Christian	Director	1.00	Director	$0	$0	$0
Shawn Bell	Director	1.00	Director	$0	$0	$0
Shaun Greenwood	Director	1.00	Director	$0	$0	$0
Ashley Powell	Director	1.00	Director	$0	$0	$0
Stephen Steese	Director	1.00	Director	$0	$0	$0
Mike Sell	President	1.00	Officer	$0	$0	$0
Phillip Mishoe	President Elect	1.00	Officer	$0	$0	$0
Brian Sanders	Sec/Treasurer	1.00	Officer	$0	$0	$0
Teresa Wilson	Past President	1.00	Officer	$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	$327,851	$271,932	$352,721	$55,919
2024	$306,950	$240,143	$234,901	$66,807
2021	$246,634	$172,141	$278,878	$74,493