American Planning Association South Carolina Chapter

Nonprofit profile at a glance

EIN
510150302
IRS 990-EZ coverage
2010–2025
Forms available
Form 990 2023, Form 990-EZ 2025
Location
Rock Hill, SC, USA
Phone
8033279041
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$47,351
Expenses
$60,395
Assets
$99,246
Liabilities
$11,372

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SHEA FARRAR (PRESIDENT)
  • LANCE ESTEP (PRESIDENT-EL)

People named in this filing

  • SHEA FARRAR (PRESIDENT)
  • LANCE ESTEP (PRESIDENT-EL)
  • STEPHANIE MONROE TILLERSON (IMMEDIATE PA)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote education in planning and community development.

What it reported doing in 2025

Our members advance the art and science of planning, and to foster the activity of planning - physical, environmental, economic and social in South Carolina. We strive for planning that contributes to the public well-being.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 82
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.3%; rating input score 55
  • Program expense ratio: 43.1%; rating input score 43

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -27.5%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 55.3% of revenue deployed · 43.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $26K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.