STRATEGY STUDIO / PUBLIC DATA EXPLORER

SOUTH CAROLINA WATER QUALITY ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SOUTH CAROLINA WATER QUALITY ASSOCIATION INC (EIN 11-3676026)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-10-02
IRS object ID
202532759349301788
Schema version
2024v5.0
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)
Return2025-10-02T17:14:31-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN208934673PreparerFirmEIN

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 Begin2024-07-01TaxPeriodBeginDt

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
Signature2025-09-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHERI G DAVID CPA CVAPreparerPersonNm
PTINP00528623PTIN
Phone8042700784PhoneNum
Preparation2025-09-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$299,523GrossReceiptsAmt
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$322,717PYProgramServiceRevenueAmt
CY Program Service Revenue$299,506CYProgramServiceRevenueAmt
PY Investment Income$30PYInvestmentIncomeAmt
CY Investment Income$17CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$322,747PYTotalRevenueAmt
CY Total Revenue$299,523CYTotalRevenueAmt
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$295,210PYOtherExpensesAmt
CY Other Expenses$314,366CYOtherExpensesAmt
PY Total Expenses$295,210PYTotalExpensesAmt
CY Total Expenses$314,366CYTotalExpensesAmt
PY Revenues Less Expenses$27,537PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$14,843CYRevenuesLessExpensesAmt
Total Assets BOY$324,142TotalAssetsBOYAmt
Total Assets EOY$309,299TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$324,142NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$309,299NetAssetsOrFundBalancesEOYAmt
MissionPROMOTE WASTEWATER TREATMENT INDUSTRY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE ASSOCIATION TRACKS AND PARTICIPATES IN WATER-RELATED REGULATORY ACTIVITIES IN SOUTH CAROLINA AND NATIONALLY. THE ASSOCIATION PARTICIPATES IN ALL STATE RULE-MAKINGS, POLICIES, LITIGATION, AND LEGISLATION AFFECTING PUBLIC WATER AND SEWER UTILITIES. THIS INCLUDES WORKING WITH THE SC DEPARTMENT OF TRANSPORTATION ON UTILITY ACCOMMODATION AND REALLOCATION ISSUES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTHE ASSOCIATION IS ACTIVELY INVOLVED WITH STATE POLICY MAKERS ON KEY WATER-RELATED ISSUES 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 CONDUCTS ROUTINE MEETINGS OF ITS MEMBERSHIP AS WELL AS ROUTINE ENGAGEMENT WITH SCDES AND SCDOT OVER ISSUES OF MUTUAL INTEREST. THE ASSOCIATION REGULARLY PRODUCES STATUS REPORTS AND UPDATE MEMORANDA TO INFORM MEMBERS OF KEY REGULATORY, LEGISLATIVE, AND POLICY CHANGES AFFECTING THE MUNICIPAL WATER AND 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
PRESIDENT4.00Yes (X)Yes (X)$0$0$0
PHILLIP THOMPSON-KING
VICE-PRES4.00Yes (X)Yes (X)$0$0$0
JARRED JONES
TREASURER4.00Yes (X)Yes (X)$0$0$0
VERNA ARNETTE
DIRECTOR2.50Yes (X)$0$0$0
SCOTT BARNES
DIRECTOR2.50Yes (X)$0$0$0
GUY BOYLE
DIRECTOR2.50Yes (X)$0$0$0
FRANK ESKRIDGE
DIRECTOR2.50Yes (X)$0$0$0
JONATHAN LADD
DIRECTOR2.50Yes (X)$0$0$0
GABE SASSER
DIRETCOR2.50Yes (X)$0$0$0
REBECCA WEST
DIRECTOR2.50Yes (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$350,451CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
MEMBERSHIP DUES$296,356$296,356
COMPLIANCE WORKSHOP$3,150$3,150
FieldValueIRS element (for citing)
Total Program Service Revenue$299,506TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$17TotalRevenueColumnAmt
Related Or Exempt Func Income$17RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$299,523TotalRevenueColumnAmt
Related Or Exempt Func Income$17RelatedOrExemptFuncIncomeAmt
Exclusion$299,506ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$220,212TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$93,478TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$676TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$314,366TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$324,142BOYAmt
EOY$309,299EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$324,142BOYAmt
EOY$309,299EOYAmt

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$324,142BOYAmt
EOY$309,299EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$324,142BOYAmt
EOY$309,299EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$324,142BOYAmt
EOY$309,299EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$14,843ReconcilationRevenueExpnssAmt
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$296,356DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$93,478NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$93,478NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$208,470AggregateReportedDuesNtcAmt
Taxable-$114,992TaxableAmt

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 313,586 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 8BASSOCIATION 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 FOUR 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.