South Carolina Funeral Directors Association INC

Not tax-deductible

Mt Pleasant, SC501(c)(6)Since 1898Community DevelopmentEIN 57-0442607Revenue $414K in FY2025

On file with the IRSscdfa.orgPo Box 1350, 29465-1350 · Mt Pleasant, SCTax-exempt since Apr 2001

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The association enhances the role SC funeral homes play by fostering relationships between funeral homes, the families they serve and their communities.

63¢ of each $1 spent went to programs.
$89K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $44K a year · 12% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$89K
to officers and key staff · 21% of spending
Top officer’s pay lower than 70% of similar orgs
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 11 voting members
Concern: none of 11 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$414K
+8% vs prior year
Spent
$422K
To programs
63%
Net assets
$473K
By yearFY2020–FY2025
Revenue
$414K
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$300K
FY2021$349K
FY2022$374K
FY2023$372K
FY2024$383K
FY2025$414K
Expenses
$422K
FY2025▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2020$236K
FY2021$267K
FY2022$324K
FY2023$342K
FY2024$338K
FY2025$422K
Net assets
$473K
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$274K
FY2021$356K
FY2022$406K
FY2023$436K
FY2024$481K
FY2025$473K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $265K Management & general 37% · $156K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $89K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$51,750Pt VII · Sec A
Legal Counsel
$36,800Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Past President/Nfda State Rep
$0Pt VII · Sec A
Central-Coastal Chairman
$0Pt VII · Sec A
Central-Coastal Secretary Treasurer
$0Pt VII · Sec A
Pee Dee Chairman
$0Pt VII · Sec A

Rion P Rampey’s $52K as Executive Director is at the 30th percentile of top reported officer pay among 1709 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Rion P Rampey$51,750$45,000$43,125$41,250$40,000$40,000
Ronald C Scott$36,800$36,800$36,800$36,800$36,800—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See South Carolina Funeral Directors Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Connects funeral homes with families and communities to improve services.

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Provided by the organization

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2 programs · $265K · in their own filed words · FY2025
01

Scfda supports its members by providing continuing education opportunities at annual conferences and symposiums.

$195Kprogram expense
02

Scfda supports both the statewide community and its members in south carolina by providing family and funeral director resources, promoting high standards for funeral directors, fostering networking and information sharing among members.

$70Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$414K
Ln 12
Fees for servicesLn 2g$404K
Investment incomeLn 3$10K
Money outPt IX
$422K
Ln 25
Programscol B$265K
Managementcol C$156K
Owns and owesPt X
$473K
net assets · Ln 32
Cash and savingsLn 1–2$433K
Total assetsLn 16$479K
LiabilitiesLn 26$6K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$404K
Investment incomeLn 3$10K
Total revenueLn 12$414K
Assets in detailPt X, end of year
CashLn 1$433K
Cash and savings togetherLn 1–2$433K
InvestmentsLn 11–13$42K
Total assetsLn 16$479K
LiabilitiesLn 26$6K
Net assetsLn 32$473K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$447K$433K
InvestmentsLn 11–13$34K$42K
Total assetsLn 16$483K$479K
LiabilitiesLn 26$2K$6K
Net assetsLn 32$481K$473K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$42K$10K$0
Payroll taxesLn 10$4K$4K$0$0
Legal feesLn 11b$32K$0$32K$0
Accounting feesLn 11c$8K$0$8K$0
Lobbying feesLn 11d$5K$5K$0$0
Office expensesLn 13$21K$0$21K$0
OccupancyLn 16$14K$0$14K$0
TravelLn 17$10K$0$10K$0
Conferences, conventions and meetingsLn 19$195K$195K$0$0
InsuranceLn 23$3K$0$3K$0
Other expenses (24a–d)Ln 24$32K$19K$13K$0
All other expensesLn 24e$46K$780$46K$0
Total functional expensesLn 25$422K$265K$156K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $414K$422K−$8K$473K 990 PDF
FY2024 $383K$338K$45K$481K 990 PDF
FY2023 $372K$342K$30K$436K 990 PDF
FY2022 $374K$324K$50K$406K 990 PDF
FY2021 $349K$267K$82K$356K 990 PDF
FY2020 $300K$236K$65K$274K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $413,920 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $376,893$404,144
I-10 Investment incomePrior year $6,517$9,776
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $383,410$413,920
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $48,964$55,759
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $289,448$365,881
I-18 Total expensesPrior year $338,412$421,640
I-19 Revenue less expensesPrior year $44,998−$7,720
Part VI · Governance 0 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $413,920 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$404,144
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$9,776
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $413,920 · Unrelated business $0 · Excluded from tax $0$413,920
Part IX · Statement of functional expenses $421,640 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $41,550 · Management $10,200 · Fundraising $0$51,750
IX-10 Payroll taxesPrograms $4,009 · Management $0 · Fundraising $0$4,009
IX-11b Legal feesPrograms $0 · Management $31,500 · Fundraising $0$31,500
IX-11c Accounting feesPrograms $0 · Management $7,843 · Fundraising $0$7,843
IX-11d Lobbying feesPrograms $5,300 · Management $0 · Fundraising $0$5,300
IX-13 Office expensesPrograms $0 · Management $21,197 · Fundraising $0$21,197
IX-16 OccupancyPrograms $0 · Management $13,986 · Fundraising $0$13,986
IX-17 TravelPrograms $0 · Management $9,513 · Fundraising $0$9,513
IX-19 Conferences, conventions and meetingsPrograms $195,098 · Management $0 · Fundraising $0$195,098
IX-23 InsurancePrograms $0 · Management $3,404 · Fundraising $0$3,404
IX-24 Other expenses (24a–d)Programs $18,718 · Management $12,851 · Fundraising $0$31,569
IX-24e All other expensesPrograms $780 · Management $45,691 · Fundraising $0$46,471
IX-25 Total functional expensesPrograms $265,455 · Management $156,185 · Fundraising $0$421,640
Part X · Balance sheet $478,774 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $446,506$433,154
X-9 Prepaid expenses and deferred chargesStart of year $2,575$3,521
X-11 Publicly traded securitiesStart of year $33,857$42,099
X-16 Total assetsStart of year $482,938$478,774
X-17 Accounts payable and accrued expensesStart of year $2,209$5,765
X-26 Total liabilitiesStart of year $2,209$5,765
X-27 Net assets without donor restrictionsStart of year $480,729$473,009
X-32 Total net assets or fund balancesStart of year $480,729$473,009
X-33 Total liabilities and net assetsStart of year $482,938$478,774
Part XI · Reconciliation of net assets $473,009 net assets at year end
XI-1 Total revenue$413,920
XI-2 Total expenses$421,640
XI-3 Revenue less expenses−$7,720
XI-4 Net assets at start of year$480,729
XI-10 Net assets at end of year$473,009

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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