SOUTH CAROLINA WATER QUALITY ASSOCIATION INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: SOUTH CAROLINA WATER QUALITY ASSOCIATION INC (EIN 11-3676026)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2017-10-04
IRS object ID: 201722779349300012
Schema version: 2016v3.0
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
Form 990
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-10-04T09:28:04-04:00	ReturnTs
Tax Period End	2017-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	264555225	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	STEVE WALLS & ASSOC PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	11541 NUCKOLS RD STE A	AddressLine1Txt
City	GLEN ALLEN	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23059	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	113676026	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE SOUTH CAROLINA WATER	BusinessNameLine1Txt
Business Name Line2	QUALITY ASSOCIATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SOUT	BusinessNameControlTxt
Phone	8047169021	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O AQUALAW PLC 6 SOUTH 5TH STREET	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	232193824	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALFORD GARY	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8047169021	PhoneNum
Signature	2017-10-04	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN P WALLS	PreparerPersonNm
PTIN	P00609162	PTIN
Phone	8042700784	PhoneNum
Preparation	2017-10-04	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

Field	Value	IRS element (for citing)
At Submission Creation Device Id	7176F3543DE353E610C6E6BCA275D40EFB6929A7	AtSubmissionCreationDeviceId
At Submission Filing Device Id	D22308C781582A13D53754CCF3E01EAE725BE4A8	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SAXON ED	PrincipalOfficerNm
Gross Receipts	$271,843	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SCWQA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2003	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	PROMOTE WASTEWATER TREATMENT INDUSTRY.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$193,000	PYProgramServiceRevenueAmt
CY Program Service Revenue	$271,800	CYProgramServiceRevenueAmt
PY Investment Income	$34	PYInvestmentIncomeAmt
CY Investment Income	$43	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$193,034	PYTotalRevenueAmt
CY Total Revenue	$271,843	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$164,284	PYOtherExpensesAmt
CY Other Expenses	$222,121	CYOtherExpensesAmt
PY Total Expenses	$164,284	PYTotalExpensesAmt
CY Total Expenses	$222,121	CYTotalExpensesAmt
PY Revenues Less Expenses	$28,750	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$49,722	CYRevenuesLessExpensesAmt
Total Assets BOY	$139,898	TotalAssetsBOYAmt
Total Assets EOY	$189,620	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$139,898	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$189,620	NetAssetsOrFundBalancesEOYAmt
Mission	PROMOTE WASTEWATER TREATMENT INDUSTRY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE 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

Field	Value	IRS element (for citing)
Desc	THE 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

Field	Value	IRS element (for citing)
Desc	THE ASSOCIATION CONDUCTED FOUR MEETINGS AND PRODUCED STATUS REPORTS TO UPDATE ATTENDEES AND READERS ON ISSUES, LAWS, RULINGS, ETC., AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN SOUTH CAROLINA. IN ADDITION, IT CONDUCTED AN EDUCATIONAL COMPLIANCE WORKSHOP.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	AUBREY HEATER	PersonNm
Phone	8047169021	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 SOUTH 5TH STREET	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23219	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SAXON ED
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
LEDBETTER JOEL
VICE PRES	2.00	Yes (X)	Yes (X)	$0	$0	$0
ALFORD GARY
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
KETTLEWELL MARK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
FAIRY ANDREW
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CUZZELL CHARLIE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JACO JOEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BLAYTON KEVIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SCHNEIDER SUE
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AQUALAW PLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 SOUTH 5TH ST	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	232193824	ZIPCd

Field	Value	IRS element (for citing)
Services	LEGAL, LOBBYING	ServicesDesc
Compensation	$158,626	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
MEMBERSHIP DUES	$267,450	$267,450
WORKSHOP	$4,350	$4,350

Field	Value	IRS element (for citing)
Total Program Service Revenue	$271,800	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$43	TotalRevenueColumnAmt
Related Or Exempt Func Income	$43	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$271,843	TotalRevenueColumnAmt
Related Or Exempt Func Income	$43	RelatedOrExemptFuncIncomeAmt
Exclusion	$271,800	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$210,556	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$11,565	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$222,121	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$139,898	BOYAmt
EOY	$189,620	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$139,898	BOYAmt
EOY	$189,620	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$139,898	BOYAmt
EOY	$189,620	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$139,898	BOYAmt
EOY	$189,620	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$139,898	BOYAmt
EOY	$189,620	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$49,722	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd
Dues Assessments	$222,017	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$11,565	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$11,565	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$157,114	AggregateReportedDuesNtcAmt
Taxable	-$145,549	TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6	MEMBERS OF BOARD OF DIRECTORS VOLUNTEER THEIR TIME AND SERVICES TO THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 3	MANAGEMENT AND OPERATION RESPONSIBILITIES HAVE BEEN CONTRACTED TO AQUALAW PLC. DURING THE FISCAL YEAR, AQUALAW, PLC WAS COMPENSATED 222,017 FOR THEIR SERVICES. NO TRUSTEES, DIRECTORS, OFFICERS, OR KEY EMPLOYEEES OF THE ASSOCIATION WERE EMPLOYED BY AQUALAW, PLC.
FORM 990, PAGE 6, PART VI, LINE 8B	THE ASSOCIATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11B	THE ASSOCIATION'S TREASURER REVIEWS FORM 990 BEFORE IT IS FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12C	DIRECTORS DISCLOSE ANY FINANCIAL INTEREST IN NEW VENDORS/COMPANIES BEFORE THEY ARE HIRED TO WORK FOR THE ASSOCIATION. CURRENTLY, ASSOCIATION HAS ONLY TWO OUTSIDE CONTRACTS AND NONE OF THE DIRECTORS HAVE ANY FINANCIAL INTEREST IN THOSE ENTITIES.
FORM 990, PAGE 6, PART VI, LINE 19	THE ASSOCIATION DISCLOSES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.