STRATEGY STUDIO / PUBLIC DATA EXPLORER

SOUTH CAROLINA WATER QUALITY ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SOUTH CAROLINA WATER QUALITY ASSOCIATION INC (EIN 11-3676026)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-11-06
IRS object ID
202323109349301592
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-06T12:13:03-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLARKSON DAVID CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111541 NUCKOLS RD STE AAddressLine1Txt
CityGLEN ALLENCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23059ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN113676026EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SOUTH CAROLINA WATERBusinessNameLine1Txt
Business Name Line2QUALITY ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone8047169021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O AQUALAW PLC 6 SOUTH 5TH STREETAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP232193824ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJARRED JONESPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8047169021PhoneNum
Signature2023-11-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJARREDPersonFirstNm
Person LastJONESPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN P WALLS CPA CFEPreparerPersonNm
PTINP00609162PTIN
Phone8047494500PhoneNum
Preparation2023-11-06PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHRIS KAHLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O AQUALAW PLC 6 SOUTH 5TH STREETAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23219ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$240,677GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SCWQA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionPROMOTE WASTEWATER TREATMENT INDUSTRY.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$294,781PYProgramServiceRevenueAmt
CY Program Service Revenue$240,651CYProgramServiceRevenueAmt
PY Investment Income$21PYInvestmentIncomeAmt
CY Investment Income$26CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$294,802PYTotalRevenueAmt
CY Total Revenue$240,677CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$202,280PYOtherExpensesAmt
CY Other Expenses$228,357CYOtherExpensesAmt
PY Total Expenses$202,280PYTotalExpensesAmt
CY Total Expenses$228,357CYTotalExpensesAmt
PY Revenues Less Expenses$92,522PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$12,320CYRevenuesLessExpensesAmt
Total Assets BOY$284,285TotalAssetsBOYAmt
Total Assets EOY$296,605TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$284,285NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$296,605NetAssetsOrFundBalancesEOYAmt
MissionPROMOTE WASTEWATER TREATMENT INDUSTRY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE ASSOCIATION TRACKS AND PARTICIPATES IN WATER QUALITY REGULATORY ACTIVITIES AFFECTING SOUTH CAROLINA. IT MONITORS POLICY AND TECHNICAL DOCUMENTS. IT NEGOTIATED UTILITY ACCOMODATION MANUAL CHANGES WITH SOUTH CAROLINA DEPARTMENT OF TRANSPORTATION. ALSO, THE ASSOCIATION COMMENTED ON IMPAIRED WATERS LIST AND METHODOLOGY, NEGOTIATED NEW BACTERIA WATER QUALITY STANDARD AND IMPLEMENTATION RULES, NEGOTIATED NEW PERMIT LANGUAGE REGARDING FLOW MANAGEMENT, AND PARTICIPATED IN NUMEROUS MEETINGS WITH THE SOUTH CAROLINA DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTHE ASSOCIATION MONITORS, SUPPORTS AND/OR OPPOSES LEGISLATION AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN SOUTH CAROLINA. THE ASSOCIATION IS ACTIVELY INVOLVED WITH STATE POLICY MAKERS ON EVERY MAJOR WATER QUALITY ISSUE IN SOUTH CAROLINA CRITICAL TO EFFECTIVE MANAGEMENT OF MUNICIPAL WATER, SEWER AND STORMWATER UTILITIES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTHE ASSOCIATION CONDUCTED MEETINGS AND PRODUCED STATUS REPORTS TO UPDATE ATTENDEES AND READERS ON ISSUES, LAWS, RULINGS, ETC., AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN SOUTH CAROLINA.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAUBREY HEATERPersonNm
Phone8047169021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 SOUTH 5TH STREETAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23219ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRIS KAHLER
PRESIDENT2.50Yes (X)Yes (X)$0$0$0
PHILLIP THOMPSON-KING
VICE-PRES2.50Yes (X)Yes (X)$0$0$0
JARRED JONES
TREASURER2.50Yes (X)Yes (X)$0$0$0
VERNA ARNETTE
DIRECTOR1.50Yes (X)$0$0$0
SCOTT BARNES
DIRECTOR1.50Yes (X)$0$0$0
GUY BOYLE
DIRECTOR1.50Yes (X)$0$0$0
MARC CLINE
DIRECTOR1.50Yes (X)$0$0$0
FRANK ESKRIDGE
DIRECTOR1.50Yes (X)$0$0$0
JOEL JONES
DIRECTOR1.50Yes (X)$0$0$0
HEATHER LAWSON
DIRECTOR1.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AQUALAW PLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 SOUTH 5TH STAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP232193824ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENTServicesDesc
Compensation$226,917CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
MEMBERSHIP DUES$240,401$240,401
COMPLIANCE WORKSHOP$250$250
FieldValueIRS element (for citing)
Total Program Service Revenue$240,651TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$26TotalRevenueColumnAmt
Related Or Exempt Func Income$26RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$240,677TotalRevenueColumnAmt
Related Or Exempt Func Income$26RelatedOrExemptFuncIncomeAmt
Exclusion$240,651ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$207,512TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$20,108TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$637TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Total$100TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$228,357TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$284,285BOYAmt
EOY$296,605EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$284,285BOYAmt
EOY$296,605EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$284,285BOYAmt
EOY$296,605EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$284,285BOYAmt
EOY$296,605EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$284,285BOYAmt
EOY$296,605EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$12,320ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$240,401DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$20,108NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$20,108NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$200,872AggregateReportedDuesNtcAmt
Taxable-$180,764TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6MEMBERS OF BOARD OF DIRECTORS VOLUNTEER THEIR TIME AND SERVICES TO THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 3MANAGEMENT AND OPERATION RESPONSIBILITIES HAVE BEEN CONTRACTED TO AQUALAW PLC. DURING THE FISCAL YEAR, AQUALAW, PLC WAS COMPENSATED 207,512 FOR THEIR SERVICES. NO TRUSTEES, DIRECTORS, OFFICERS, OR KEY EMPLOYEES OF THE ASSOCIATION WERE EMPLOYED BY AQUALAW, PLC.
FORM 990, PAGE 6, PART VI, LINE 8BTHE ASSOCIATION DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ASSOCIATION'S TREASURER REVIEWS FORM 990 BEFORE IT IS FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CDIRECTORS DISCLOSE ANY FINANCIAL INTEREST IN NEW VENDORS/COMPANIES BEFORE THEY ARE HIRED TO WORK FOR THE ASSOCIATION. CURRENTLY, THE ASSOCIATION HAS ONLY THREE OUTSIDE CONTRACTORS AND NONE OF THE DIRECTORS HAVE ANY FINANCIAL INTEREST IN THOSE ENTITIES.
FORM 990, PAGE 6, PART VI, LINE 19THE ASSOCIATION DISCLOSES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
FORM 990, PART VIILIST OF OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES, COLUMN (B) "AVERAGE HOURS PER WEEK DEVOTED TO POSITION". FOR THIS QUESTION, THE ORGANIZATION HAS REPORTED THE AVERAGE HOURS PER YEAR DEVOTED TO POSITION.