South Carolina Broadcasters Association

Nonprofit profile at a glance

EIN
570444048
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Columbia, SC, USA
Phone
8037321186
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Radio

Official website

Reported finances

Revenue
$451,666
Expenses
$448,645
Assets
$950,461
Liabilities
$3,450

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

Leadership & pay

15 people listed

Executive titles in this filing

  • GRAY SOAPES (PRESIDENT)
  • TAMMY O'DELL (PRESIDENT-EL)

Highest reported compensation

  • DODY YARBOROUGH (EXECUTIVE DI): $140,003 total reported compensation
  • FELICIA COKLEY (TREASURER): $9,905 total reported compensation

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

Overview

Mission

To advance the South Carolina broadcast industry's best interests through educational programs that assist broadcasters in serving the public.

What it reported doing in 2025

Promotion of the development of commercial broadcasting including the hosting of conferences, conventions and meetings.

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Accountability: 69
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.7%; rating input score 90
  • Fundraising efficiency: $0.75 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.7%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.12; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 33.4%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $402K in reported program spending
  • Leadership: top reported pay $140K · 15 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.