2026-08-21T13:00:33-04:00 2025-12-31 464116137 THE BRITTINGHAM GROUP LLP PO BOX 5949 WEST COLUMBIA SC 291715949 990 2025-01-01 570646037 SOUTH CAROLINA RURAL WATER ASSOCIATION SOUT 8036679699 128 STONEMARK LANE COLUMBIA SC 29210 JILL MILLER EXECUTIVE DIRECTOR 8036679699 2026-06-29 true HARRY D DELOACH P00592698 8037393090 2026-06-29 X 2025 2025-03-06 01:10:19Z JILL MILLER 128 STONEMARK LANE COLUMBIA SC 29210 3695775 false X WWW.SCRWA.ORG X 1977 SC TO PROMOTE AND ASSIST THE FORMATION AND OPERATION OF WATER SUPPLY TO RURAL RESIDENTS, TOWNS AND COMMUNITIES. 13 13 28 13 28061 19202 2343855 2572470 894659 1070640 19703 16336 30802 36329 3289019 3695775 0 0 1558583 1571266 0 50 1701421 2015345 3260004 3586611 29015 109164 1526523 1694065 429302 487680 1097221 1206385 TO PROVIDE TECHNICAL ASSISTANCE, TRAINING, PUBLIC EDUCATION AND OUTREACH, PUBLICATIONS, MEMBER SERVICES, AND LEGISLATIVE MONITORING TO THE RURAL WATER SYSTEMS IN SOUTH CAROLINA. false false 3274154 3643110 TO PROVIDE TECHNICAL ASSISTANCE, TRAINING, PUBLIC EDUCATION AND OUTREACH, PUBLICATIONS, MEMBERS SERVICES, AND LEGISLATIVE MONITORING TO THE RURAL WATER SYSTEMS IN SOUTH CAROLINA. 3274154 true true false true false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 15 0 false 28 true true true false false false false false false false X 13 13 false false false false false false false true true true false false true true true true true true true false SC X KATRINA EPTING 8036679699 128 STONEMARK LANE COLUMBIA SC 29210 LINDA EVANS PRESIDENT 1.00 X X 0 0 0 JULIE JOHNSON VICE PRESIDE 1.00 X X 0 0 0 JEREMY RANDALL SECRETARY/TR 1.00 X X 0 0 0 AVA ROBICHAUX BOARD MEMBER 1.00 X 0 0 0 CAMDEN KITTRELL BOARD MEMBER 1.00 X 0 0 0 ROSYL WARREN BOARD MEMBER 1.00 X 0 0 0 MITCH ELLENBURG BOARD MEMBER 1.00 X 0 0 0 BRYAN BATES BOARD MEMBER 1.00 X 0 0 0 KERMIT JOHNSON BOARD MEMBER 1.00 X 0 0 0 WES CARTER BOARD MEMBER 1.00 X 0 0 0 ASHLEY PROCTOR BOARD MEMBER 1.00 X 0 0 0 CORBIN ARNETTE BOARD MEMBER 1.00 X 0 0 0 JEFF FIELD BOARD MEMBER 1.00 X 0 0 0 JILL MILLER EXECUTIVE DI 40.00 X X 118800 0 0 118800 1 false false false 352250 2163379 56841 2572470 CONFERENCES & MEETINGS 565045 565045 TRAINING SESSIONS 441718 441718 AFFINITY INCOME 63877 63877 1070640 16336 16336 ADVERTISING 541800 28061 28061 MISCELLANEOUS 5100 5100 GIS REVENUE 3168 3168 36329 3695775 1078908 28061 16336 118800 113162 5638 1116109 1063141 52968 47538 44939 2599 195953 185241 10712 92866 87789 5077 15178 12142 3036 11882 9506 2376 25399 20319 5080 95000 76000 19000 433365 414531 18834 449594 359759 89835 5282 4226 1056 20727 20727 6543 5234 1309 INDIRECT EXPENSES 551858 497621 54237 TRAINING 187388 178687 8701 OTHER PROGRAM 61280 61280 POLITICAL 45599 36479 9120 106250 83371 22829 50 3586611 3274154 312407 50 707194 801470 335909 373393 51960 100505 15789 15763 601673 220406 391504 381267 24167 21667 1526523 1694065 23595 55844 120340 162420 285367 269416 429302 487680 X 1034570 1149298 62651 57087 1097221 1206385 1526523 1694065 109164 X false true X true true true X 1574698 2070016 2075779 2343855 2572470 10636818 1574698 2070016 2075779 2343855 2572470 10636818 10636818 117 1505 14263 19703 16336 51924 29757 27061 56818 45 8268 8313 10753873 2735714 0.98910 0.99300 X PART II, LINE 10 MISCELLANEOUS 8,313 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 18337 false false 18337 false SCHEDULE C, PART II-B, LINE 1 SCRWA PARTNERS WITH SC-AWWA AND SC WATER QUALITY ASSOCIATION TO SOLICIT THE SUPPORT OF THE SOUTHERN GROUP TO ADVOCATE ON BEHALF OF WATER, WASTEWATER, AND STORMWATER COLLECTION SYSTEMS IN SOUTH CAROLINA. MR. EARL HUNTER SERVES AS OUR REPRESENTATIVE, ADVOCATE, AND COMMUNICATIONS CONDUIT IN COLUMBIA. HIS ROLE IS TO MONITOR EXISTING OR PROPOSED LEGISLATION THAT MAY HAVE A DIRECT OR INDIRECT IMPACT ON OUR MEMBER UTILITIES. HE COMMUNICATES THESE ISSUES TO OUR THREE ASSOCIATIONS AND GATHERS OUR COLLECTIVE FEEDBACK. HE THEN COMMUNICATES OUR CONCERNS TO THE RELEVANT LEGISLATORS. OUR SPECIFIC REVENUE IS SOLICITATED SEPARATELY FROM ALL OTHER SCRWA FUNDS AND IS ACCOUNTED FOR IN A TOTALLY SEPARATE ACCOUNT. WE ARE REGISTERED WITH THE SC ETHICS COMMISSION AND ARE IN COMPLIANCE WITH ALL OF THEIR REPORTING REQUIREMENTS. 461039 92366 368673 140634 128040 12594 381267 X 3695775 3695775 3695775 3586611 3586611 3586611 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION WAS GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. DURING THE YEAR ENDED DECEMBER 31, 2025, THE ASSOCIATION EARNED UNRELATED BUSINESS INCOME FOR ADVERTISING. MANAGEMENT HAS EVALUATED THE UNRELATED BUSINESS INCOME TAX LIABILITY AND DETERMINED THAT IT IS NOT MATERIAL FOR DISCLOSURE PURPOSES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUBSTANTIATED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR TAX YEARS PRIOR TO 2022. FORM 990, PAGE 6, PART VI, LINE 9 LINDA EVANS JULIE JOHNSON JEREMY RANDALL AVA ROBICHAUX CAMDEN KITTRELL ROSYL WARREN MITCH ELLENBURG BRYAN BATES WES CARTER ASHLEY PROCTOR CORBIN ARNETTE JEFF FIELD FORM 990, PAGE 6, PART VI, LINE 11B THE 990 TAX FORM WILL BE REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, AND THE COMMITTEE WILL RECOMMEND TO THE FULL BOARD THAT THE 990 TAX FORM BE APPROVED AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE INTERESTED PARTY SHALL HAVE AN OPPORTUNITY TO PROVIDE FACTUAL INFORMATION ABOUT THE PROPOSED CONFLICT. THE DISINTERESTED MEMBERS OF THE BOARD MAY APPROVE THE PROPOSED CONFLICT UPON FINDING THAT IT IS IN THE BEST INTERESTS OF SOUTH CAROLINA RURAL WATER ASSOCIATION. IF THE BOARD DECIDES THAT THE INTERESTED PARTY HAS IN FACT FAILED TO DISCLOSE A POSSIBLE CONFLICT OF INTEREST, THE BOARD SHALL TAKE SUCH DISCIPLINARY AND CORRECTIVE ACTION AS THE BOARD SHALL DETERMINE. THE MINUTES OF THE MEETINGS SHALL REFLECT THAT THE CONFLICT DISCLOSURE WAS MADE TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION PROCESS FOR THE EXECUTIVE DIRECTOR IS EVALUATED BY THE EXECUTIVE COMMITTEE ANNUALLY, ANY INCREASES ARE RECOMMENDED TO AND ADOPTED BY THE WHOLE BOARD DURING REVIEW AND APPROVAL OF THE ASSOCIATION'S OVERALL BUDGET DURING EITHER THE 3RD OR 4TH BOARD MEETING ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION PROCESS FOR ALL ASSOCIATION STAFF INCLUDING MANAGERS IS EVALUATED BY THE EXECUTIVE DIRECTOR ANNUALLY, ANY INCREASES ARE RECOMMENDED TO AND ADOPTED BY THE WHOLE BOARD DURING REVIEW AND APPROVAL OF THE ASSOCIATION'S OVERALL BUDGET DURING EITHER THE 3RD OR 4TH BOARD MEETING ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. SC RURAL WATER SERVICES LLC 128 STONEMARK LANE COLUMBIA SC 29210 990595762 INACTIVE SC N/A