TY 2018 Form 990 Schedule O

efile Public Visual Render ObjectId: 201912349349300741 - Submission: 2019-08-22 TIN: 57-6029435

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

SC ASSOC OF FUTURE FARMERS OF AMERICA

Employer identification number

57-6029435

Return Reference	Explanation
Members or stockholder classes and rights Part VI line 6	THE SOUTH CAROLINA ASSOCIATION OF FUTURE FARMERS OF AMERICA CONSISTS OF MEMBERS FROM ALL OVER THE STATE OF SOUTH CAROLINA. MEMBERSHIP IN THE ASSOCATION IS EITHER ACTIVE, ALUMNI, COLLEGIATE, OR HONORARY. MEMBERS ARE OFFERED CAREER DEVELOPMENT AND EDUCATION IN ALL AGRICULTURAL AREAS.
Form 990 governing body review Part VI line 11	SOUTH CAROLINA ASSOCIATION OF FUTURE FARMERS OF AMERICA HAS AN OUTSIDE ACCOUNTING FIRM PREPARE THE ORGANIZATIONS 990. ONCE THE FIRM HAS PREPARED THE 990, A COPY IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW. IT IS THE BOARDS JOB TO THEN REVIEW THE RETURN FOR ANY ERRORS OR CONCERNS THEY MAY HAVE WITH THE RETURN. ONCE THE BOARD HAS APPROVED THE 990, THE RETURN IS ELECTRONICALLY FILED WITH THE IRS AND FILED ON PAPER WITH THE SC SECRETARY OF STATE.
Governing documents etc available to public Part VI line 19	THE ASSOCIATIONS WEBSITE HAS LINKS TO WHERE THE PUBLIC CAN ACCESS THE CONSTITUTION, BYLAWS, AND THE W-9 OF THE ASSOCIATION. A COPY OF THE 990 IS PROVIDED UPON REQUEST.
List of other expenses Part IX line 24e	SEE OVERFLOW STATEMENT FOR THE LIST OF OTHER EXPENSES
General explanation attachment	EXPLANATION OF DIFFERENCE IN 2017 AND 2018 REVENUE LESS EXPENSES (PART I LINE 19):IN FALL 2016, THE CAMP FACILITIES OF SCAFFA SUSTAINED MAJOR DAMAGE FROM HURRICANE MATTHEW. SCAFFA RECEIVED INSURANCE PROCEEDS IN 2017 IN ORDER TO REPAIR THE DAMAGE. HOWEVER, THE MAJORITY OF THESE REPAIRS WERE NOT COMPLETED UNTIL 2018. BECAUSE OF THIS TIMING ISSUE AND THE FACT THAT SCAFFA REPORTS ON THE CASH BASIS METHOD OF ACCOUNTING, THE NET INCOME/(LOSS) REPORTED ON THE 2017 AND 2018 FORMS 990 ARE VERY DIFFERENT, THOUGH STILL APPROPRIATE.

Return Reference

Explanation

Members or stockholder classes and rights Part VI line 6

THE SOUTH CAROLINA ASSOCIATION OF FUTURE FARMERS OF AMERICA CONSISTS OF MEMBERS FROM ALL OVER THE STATE OF SOUTH CAROLINA. MEMBERSHIP IN THE ASSOCATION IS EITHER ACTIVE, ALUMNI, COLLEGIATE, OR HONORARY. MEMBERS ARE OFFERED CAREER DEVELOPMENT AND EDUCATION IN ALL AGRICULTURAL AREAS.

Form 990 governing body review Part VI line 11

SOUTH CAROLINA ASSOCIATION OF FUTURE FARMERS OF AMERICA HAS AN OUTSIDE ACCOUNTING FIRM PREPARE THE ORGANIZATIONS 990. ONCE THE FIRM HAS PREPARED THE 990, A COPY IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW. IT IS THE BOARDS JOB TO THEN REVIEW THE RETURN FOR ANY ERRORS OR CONCERNS THEY MAY HAVE WITH THE RETURN. ONCE THE BOARD HAS APPROVED THE 990, THE RETURN IS ELECTRONICALLY FILED WITH THE IRS AND FILED ON PAPER WITH THE SC SECRETARY OF STATE.

Governing documents etc available to public Part VI line 19

THE ASSOCIATIONS WEBSITE HAS LINKS TO WHERE THE PUBLIC CAN ACCESS THE CONSTITUTION, BYLAWS, AND THE W-9 OF THE ASSOCIATION. A COPY OF THE 990 IS PROVIDED UPON REQUEST.

List of other expenses Part IX line 24e

SEE OVERFLOW STATEMENT FOR THE LIST OF OTHER EXPENSES

General explanation attachment

EXPLANATION OF DIFFERENCE IN 2017 AND 2018 REVENUE LESS EXPENSES (PART I LINE 19):IN FALL 2016, THE CAMP FACILITIES OF SCAFFA SUSTAINED MAJOR DAMAGE FROM HURRICANE MATTHEW. SCAFFA RECEIVED INSURANCE PROCEEDS IN 2017 IN ORDER TO REPAIR THE DAMAGE. HOWEVER, THE MAJORITY OF THESE REPAIRS WERE NOT COMPLETED UNTIL 2018. BECAUSE OF THIS TIMING ISSUE AND THE FACT THAT SCAFFA REPORTS ON THE CASH BASIS METHOD OF ACCOUNTING, THE NET INCOME/(LOSS) REPORTED ON THE 2017 AND 2018 FORMS 990 ARE VERY DIFFERENT, THOUGH STILL APPROPRIATE.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

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