2026-05-07T11:44:35+00:00 2025-06-30 580692043 Mauldin & Jenkins LLC 508 Hampton Street 1st Floor Columbia SC 29201 990 2024-07-01 570841427 Palmetto Aids Life Support Services Inc PALM 8037797257 PO Box 4473 Columbia SC 29204 Carmen H Julious CEO 8037797257 2026-05-07 true true Michelle Chapman P01263095 8037995810 2026-05-07 2024 2025-03-06 01:10:19Z CARMEN H JULIOUS PO Box 4473 Columbia SC 29204 6728456 false X WWW.PALSS.ORG X 1985 SC PROVIDE EDUCATION, HEALTH, HOUSING AND SOCIAL SERVICES FOR PERSONS LIVING WITH AND COMMUNITIES AFFECTED BY CHRONIC DISEASE WITH A HISTORICAL FOCUS ON HIV AND AIDS IN SOUTH CAROLINA. 9 9 57 16 0 3668228 5288850 1333556 1422489 8005 642 2 16475 5009791 6728456 0 0 2982835 3251123 0 8 1926207 1946619 4909042 5197742 100749 1530714 1984580 3747578 242553 572264 1742027 3175314 PROVIDE SERVICES AND EDUCATE PEOPLE RELATING TO AIDS. false false 5017117 1438964 CASE MANAGEMENT AND RELATED SERVICE PROFESSIONAL AND SOCIAL WORK AND VOLUNTEER SERVICES PROVIDED TO OVER 600 PERSONS WITH HIV/AIDS IN SC. RELATED SERVICES TO PUBLIC INCLUDING COUNSELING, PREVENTION & CRISIS INTERVENTION. 5017117 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false true 27 0 true 57 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false false true true true true true true true true false false SC X KEISHA L DYER 8037797257 2638 TWO NOTCH ROAD SUITE 108 COLUMBIA SC 29204 ALYSSA ROBILLARD SECRETARY 2.0 X X 0 0 0 CHENITA GRAHAM VICE-CHAIR 2.0 X X 0 0 0 GERALD MCNAIR TREASURER 2.0 X X 0 0 0 SHAWN TORRES-ANDERSON CHAIR 2.0 X X 0 0 0 FRANCHOT BROWN ESQ BOARD MEMBER 1.0 X 0 0 0 JENNIFER TEAGUE BOARD MEMBER 1.0 X 0 0 0 KENDRIA CARTLIDGE BOARD MEMBER 1.0 X 0 0 0 LORETTA FELDER MCKELVEY BOARD MEMBER 1.0 X 0 0 0 SHAQUEDA JENKINS BOARD MEMBER 1.0 X 0 0 0 CARMEN H JULIOUS Chief Executive Officer 40.0 X 180706 0 27048 KEISHA L DYER Chief Financial Officer 40.0 X 120044 0 13066 Towanna Enoch NURSE PRACTITIONER 40.0 X 102836 0 9660 403586 0 49774 3 false true false 0 3465562 1823288 5288850 PROGRAM SERVICE REVENUE 621990 1422489 1422489 0 0 0 0 1422489 642 642 0 0 0 0 OTHER INCOME 621400 16475 16475 0 0 0 0 16475 6728456 1438964 0 642 303300 299103 4197 2235897 2204958 30939 521990 514767 7223 189936 187308 2628 124300 93225 31075 10003 9772 231 0 70929 70720 209 285630 284108 1522 163420 163420 281737 281737 59930 59825 105 23502 23413 89 79800 79800 220186 219116 1070 EHE DHEC 356307 356307 Pharmacy 154146 154146 PROGRAM 83663 72415 11248 Administrative/Indirect costs 28344 19202 9134 8 4722 3575 1147 0 5197742 5017117 180617 8 594160 483289 116685 0 789850 1143769 0 0 0 0 222874 269112 613426 412526 254317 200900 0 1251517 0 0 6694 398991 1984580 3747578 231899 283936 10654 76599 0 0 0 211729 242553 572264 1525761 2220458 216266 954856 1742027 3175314 1984580 3747578 1530714 62593 -160020 0 X X false true true false X 1585170 2333408 3354512 3668228 5288850 16230168 0 0 0 0 0 0 0 0 0 0 1585170 2333408 3354512 3668228 5288850 16230168 0 16230168 205 2209 1665 8005 642 12726 0 0 0 0 0 0 0 0 34026 2 16475 50503 16293397 6429342 0.99612 0.99626 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - 34026.0, COLUMN D - 2.0, COLUMN E - 16475.0, COLUMN F - 50503.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29445 14292 14292 29445 29445 9390 9390 29445 29445 3741 3741 29445 29445 4144 4144 29445 29445 1486 1486 29445 1.0 0.0 0.0 false false 40916 23946 16970 572510 388580 183930 200900 Security Deposits 6544 Undeposited funds 150 Right of use asset 202674 Construction in progress 189623 398991 Federal Income Taxes Lease Liabilities 211729 211729 X 6910247 62593 119198 181791 6728456 0 0 6728456 5197742 0 0 5197742 0 0 5197742 Schedule D, Part V, Line 4 Intended uses of endowment funds PALSS' endowment consists of one fund established to support the PALSS mission. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote PALSS qualifies as a tax-exempt organization as described in Internal Revenue Code Section 501(c)(3) and has been classified by the Internal Revenue Service as a publicly supported organization and not as a private foundation. PALSS follows the statutory requirements for its income tax accounting and generally avoids risks associated with potentially problematic tax positions that may be challenged upon examination. However, PALSS is subject to routine audits by taxing jurisdictions, but there are currently no audits for the tax periods in progress. PALSS files Form 990 in the U.S. federal jurisdiction and the State of South Carolina. Management evaluated PALSS' tax positions and concluded that PALSS has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provision on accounting for uncertainty in income taxes. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Decrease in net assets with doner restrictions - 119198 X X false false false false false false false false false CARMEN H JULIOUS Chief Executive Officer 180706 0 0 0 0 0 5145 0 21903 0 207754 0 0 0 Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WILL BE REVIEWED BY THE AUDIT COMMITTEE CHAIR, THE BOARD CHAIR, THE EXECUTIVE DIRECTOR, AND THE CHIEF FINANCIAL OFFICER. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS ARE REQUIRED TO DICLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. COMPLIANCE WITH THIS POLICY IS MAINTAINED BY THE ORGANIZATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION IS DETERMINED BASED ON LOCAL SALARY SURVEYS AND FUNDS AVAILABLE. Form 990, Part VI, Line 15b Process to establish compensation of other employees COMPENSATION IS DETERMINED BASED ON LOCAL SALARY SURVEYS AND FUNDS AVAILABLE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 8 Prior Period Adjustment At the time of filing the original 2023 Form 990, Palmetto Aids Life Support Services, Inc. has not received the audited financial statements as of June 30,2024. The audited financial statements were received by the entity on July 17, 2025. The prior period adjustment is to reflect changes that have been updated on the audited financial statements . Form 990, Part XII, Line 2c Change of oversight process or selection process THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.