TY 2024 Form 990EZ

Form990EZ

Department of the Treasury
Internal Revenue Service

Short Form
Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter social security numbers on this form as it may be made public.

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Check if applicable:

Address change

Name change

Initial return

Final return/terminated

Amended return

Application pending

C Name of organization
South Carolina Mitigation Association

Number and street (or P. O. box, if mail is not delivered to street address)PO Box 1763
Room/suite

City or town, state or province, country, and ZIP or foreign postal code Columbia, SC29202

D Employer identification number

46-4099941

E Telephone number

(803) 252-1087

F Group Exemption
Number bullet

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? TO PROMOTE AN ACTIVE AND EFFICIENT MITIGATION MARKETPLACE THAT SUPPORTS ECOLOGICAL FUNCTION AND ECONOMIC DEVELOPMENT WITHIN THE STATE. OUR MISSION IS ACHIEVED THROUGH PARTICIPATION BY INDUSTRY PROFESSIONALS, INCLUDING MITIGATION BANKERS, ENVIRONMENTAL CONSULTANTS, ENGINEERS AND CONTRACTORS, AND COLLABORATION WITH REGULATORY AGENCIES AND CONSERVATION ORGANIZATIONS.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 THE EXEMPT PURPOSE OF THE ORGANIZATION INCLUDE PARTICIPATION BY INDUSTRY EXPERTS & PROFESSIONALS TO COLLABORATE WITH REGULATORY AGENCIES & CONSERVATION ORGANIZATIONS TO PROMOTE AN ACTIVE & EFFICIENT MITIGATION MARKETPLACE THAT SUPPORTS ECOLOGICAL FUNCTION AND ECONOMIC DEVELOPMENT. THIS FURTHERS OUR EXEMPT PURPOSE BY LOBBYING FOR THE PROTECTION OF THE ENVIRONMENT FOR FUTURE GENERATIONS TO ENJOY. (Grants $ ) If this amount includes foreign grants, check here ...			28a	52,337
29 (Grants $ ) If this amount includes foreign grants, check here ...			29a
30 (Grants $ ) If this amount includes foreign grants, check here ...			30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	52,337

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
Allen Conger Member	5.00	0
Daniel Johnson President	5.00	0
Ross Nelson Treasurer	5.00	0
Kristin Knight-Meng Secretary	5.00	0
Tory Grayson Vice President	5.00	0
Monica Folk Member	5.00	0
Doug Hughes Member	5.00	0
Sydni Redmond Member	5.00	0
Chris Ryan Member	5.00	0
Ryan Smith Member	5.00	0

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and title of each employee	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
NONE

Total number of other employees paid over $100,000 ............. bullet

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation
NONE

Return Reference	Explanation
Part I-A, Line 1 - Direct and Indirect Political Campaign Activities	Payments for lobbyist

Return Reference	Explanation
Other Revenue.1	Credit Card Fee $460
Other Expenses.1002	Office Expenses $215
Other Expenses.1012	Insurance $549
Other Expenses.1	Lobbying $15312
Other Expenses.2	Scholorships $5000
Other Expenses.3	Membership Expenses $5000
Other Expenses.4	Membership Expenses $3740
Other Expenses.5	Dues & Subscriptions $3500
Other Expenses.6	Website Expense $540
Other Expenses.7	Credit Card Processing Fees $538
Other Expenses.8	Taxes & Licenses $50
Other Expenses.9	Bank Fees $17
Total Liabilities.1	Deposits - Beginning $400 Deposits - Ending $0

Return Reference

Explanation

Other Revenue.1

Credit Card Fee $460

Other Expenses.1002

Office Expenses $215

Other Expenses.1012

Insurance $549

Other Expenses.1

Lobbying $15312

Other Expenses.2

Scholorships $5000

Other Expenses.3

Membership Expenses $5000

Other Expenses.4

Membership Expenses $3740

Other Expenses.5

Dues & Subscriptions $3500

Other Expenses.6

Website Expense $540

Other Expenses.7

Credit Card Processing Fees $538

Other Expenses.8

Taxes & Licenses $50

Other Expenses.9

Bank Fees $17

Total Liabilities.1

Deposits - Beginning $400 Deposits - Ending $0

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ................	2
3	Membership dues and assessments .............................	3	24,950
4	Investment income ....................................	4	2,654
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) List of Attached Documents: // Content ..	6b	27,860
c	Less: direct expenses from gaming and fundraising events ...	6c	18,388
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	9,472
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8	460
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	37,536

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	19,030
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15
16	Other expenses (describe in Schedule O) ...................	16	34,461
17	Total expenses. Add lines 10 through 16 .................	17	53,491

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-15,955
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	83,994
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	68,039

Sign Here

	Signature of officer	Date

	Type or print name and title

Software ID:	24020490
Software Version:	2024v5.1

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










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