Association for Supervision and Curriculum Development EIN 52-1773549 Form 990 (PDF) Claim this org

Association for Supervision and Curriculum Development

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Empowers educators with learning, networking, and awards to strengthen teaching statewide. For fiscal year 2025 it reported $251K in revenue, $155K in expenses, and $201K in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
Moncks Corner, SC
Filings
4 on file (2021–2025)
Revenue
$251KFY2025
Expenses
$155K
Net assets
$201K
People
17
Filings
4
Updates
0
More identity details & actions ⌄
EIN  52-1773549 Public charity (501(c)(3)) Moncks Corner, SC
Form 990 (PDF)
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Size
$100K–1M
What they do
Empowers educators with learning, networking, and awards to strengthen teaching statewide.
Leadership
Dr Eric Levitt · Communicatio
Money in and out
$251K revenue, $155K expenses
Bottom line
99% program efficiency
Where the money goes · FY2025
Total revenue
$251K
Pt VIII · Ln 12
Total expenses
$155K
Pt IX · Ln 25
Net assets
$201K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $96K
Where spending went · Part IX cols B–D
Program services $0.99 Management & general $0.01
Program efficiency
99%
of spending reaches programs
Operating runway
15.5mo
months of highly liquid reserves at operating expense rate▼ -27% vs prior filing year
Surplus margin
+38%
revenue over expenses, this year▲ +137% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$251K
FY2025▲ +763%
Total revenue
$251K
Pt VIII · Ln 12
Total expenses
$155K
Pt IX · Ln 25
Net assets
$201K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$96K
Total assetsPt X · Ln 16$201K
Program-expense ratioPt IX · col B99%
Voting members of governing bodyPt I · Ln 318
Independent voting membersPt I · Ln 418

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAssociation for Supervision and Curriculum Development
EINHdr · item D52-1773549
Principal addressHdr · item CMoncks Corner, SC
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MSC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFFeb 1985

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a18
Independent voting membersPt VI · Ln 1b18
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Communicatio
$0Pt VII · Sec A
Executive Di
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President El
$0Pt VII · Sec A
VP of Progra
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

2 program services account for $154K of program spending, described in the organization's own filed words · FY2024.
01

The organizations primary mission of improving the teaching and learning of all students. Influencing educational research, policy, and practice in curriculum and instruction.

$154Kprogram expense
02

Scholarships and Grants Awarded

The focus of scatll is to improve teaching and learning in south carolina. In june 2003, the excutive board decide to implement a grant and scholarship program for members of the organization.

$100program expense

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Statement of Revenue

Part VIII
Program service revenue100%$251K
Contributions & grants$35
Investment income$64
Total revenueLn 12$251K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.99 Management & general $0.01
Program services99%$154K
Management & general1%$1K
Total functional expensesLn 25$155K

Balance Sheet

Part X · end of year
CashLn 1$201K
Total assetsLn 16$201K
Total liabilitiesLn 26$0
Total net assetsLn 32$201K
Months of cash on handcomputed15.5

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $201K · Operating expenses/yr $155K
15.5 months
Where the money goes
Program services
Program services $154K · Total expenses $155K
99%
Management & General
Management & general $1K · Total expenses $155K
0.7%
Fundraising
Fundraising $0 · Total expenses $155K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $35
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $35 · Total revenue $251K
0.01%
Government reliance
Government grants — · Total revenue $251K
Earned-income share
Program service revenue $251K · Total revenue $251K
100%
Investment reliance
Investment income $64 · Total revenue $251K
+0.03%
Program self-sufficiency
Program service revenue $251K · Total expenses $155K
162%
Growth & trend
Revenue growth (YoY)
This year $251K · Prior year $29K
+763%
Net-asset trend (YoY)
End of year $201K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $251K · Expenses $155K
+38%
Liabilities-to-Assets
Total liabilities — · Total assets $201K
Net-asset ratio
Net assets $201K · Total assets $201K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $201K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Dr Eric Levitt · Reported title COMMUNICATIO · Highest reported compensation $0 · Total expenses $155K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $155K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 99%
Overhead ratio 0.7%
Fundraising cost ratio 0%
Revenue growth 763%
Accounting fee ratio 0.4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$251K revenue · viewing · ⤓ 990 PDF
FY2024$29K revenue · ⤓ 990 PDF
FY2023$40K revenue · ⤓ 990 PDF
FY2022not on file
FY2021$7K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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