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South Carolina Property And Casualty Insurance Guaranty Assoc

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$15.7M (2023)

Expenses
$26M (2023)

Total Assets
$48.7M (2023)

Total Liabilities
$0 (2023)

Source: Form 990 tax filings from 2010 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,689,505
Expenses
$26,030,359
Net Income
-$10,340,854
Net Assets
$48,691,852
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $15,346,795
97.8%
Investment Income $342,710
2.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $48,691,852
Total Liabilities $0
Net Assets $48,691,852
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Rick Pierce (Director) $0 $0 $0
Hank Faglie (Director) $0 $0 $0
Mike Masiak (Vice Chairma) $0 $0 $0
Lee Jedziniak (Director) $0 $0 $0
Robert Bates (Treasurer) $0 $0 $0
Ray Waugh (Director) $0 $0 $0
Dan Schwartz (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $635,395 $0
Rick Amick (Assistant Tr) $0 $439,633 $0
Brad Woodward (Assistant Tr) $0 $151,810 $0
Thomas Souder (Assistant Se) $0 $437,420 $0
Randy Mason (Assistant Se) $0 $340,774 $0
Carol Pugh (Assistant Se) $0 $287,291 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$43,567,997
Expenses
$50,297,098
Net Income
-$6,729,101
Net Assets
$58,568,404
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $43,425,019
99.7%
Investment Income $142,978
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $58,568,404
Total Liabilities $0
Net Assets $58,568,404
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Rick Pierce (Director) $0 $0 $0
Hank Faglie (Director) $0 $0 $0
Mike Masiak (Vice Chairma) $0 $0 $0
Lee Jedziniak (Director) $0 $0 $0
Robert Bates (Treasurer) $0 $0 $0
Ray Waugh (Director) $0 $0 $0
Dan Schwartz (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $588,220 $0
Rick Amick (Assistant Tr) $0 $399,955 $0
Brad Woodward (Assistant Tr) $0 $120,615 $4,500
Thomas Souder (Assistant Se) $0 $380,080 $0
Randy Mason (Assistant Se) $0 $327,672 $0
Carol Pugh (Assistant Se) $0 $234,958 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,748,729
Expenses
$11,392,478
Net Income
-$3,643,749
Net Assets
$65,366,148
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $7,688,246
99.2%
Investment Income $60,483
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $65,366,148
Total Liabilities $0
Net Assets $65,366,148
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Scott Morrison (Director) $0 $0 $0
Randy Mitchell (Director) $0 $0 $0
Mike Masiak (Vice Chairma) $0 $0 $0
Bill Courtney (Director) $0 $0 $0
Robert Bates (Treasurer) $0 $0 $0
Christopher Matt (Director) $0 $0 $0
Ray Waugh (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $553,288 $0
Rick Amick (Assistant Tr) $0 $381,793 $0
William A Carder (Assistant Se) $0 $0 $0
Randy Mason (Assistant Se) $0 $314,994 $0
Carol Pugh (Assistant Se) $0 $181,968 $0
Thomas Souder (Assistant Se) $0 $340,956 $0
Anna Batchler (Assistant Se) $0 $113,575 $0
Ashley Carder (Assistant Se) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,387,405
Expenses
$5,520,900
Net Income
$866,505
Net Assets
$69,009,897
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,676,504
88.9%
Investment Income $710,901
11.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $69,009,897
Total Liabilities $0
Net Assets $69,009,897
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Ralph Mattone (Director) $0 $0 $0
Randy Mitchell (Director) $0 $0 $0
Mike Masiak (Vice Chairma) $0 $0 $0
Bill Courtney (Director) $0 $0 $0
Robert Bates (Treasurer) $0 $0 $0
Christopher Matt (Director) $0 $0 $0
Ray Waugh (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $550,304 $0
Rick Amick (Assistant Tr) $0 $387,565 $0
William A Carder (Assistant Se) $0 $245,333 $0
Randy Mason (Assistant Se) $0 $308,699 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$26,864,755
Expenses
$8,763,095
Net Income
$18,101,660
Net Assets
$68,143,392
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $26,173,395
97.4%
Investment Income $691,360
2.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $68,143,392
Total Liabilities $0
Net Assets $68,143,392
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Ralph Mattone (Director) $0 $0 $0
Randy Mitchell (Director) $0 $0 $0
Mike Masiak (Director) $0 $0 $0
Bill Courtney (Director) $0 $0 $0
Robert Bates (Treasurer) $0 $0 $0
Tom Souder (Director) $0 $0 $0
Christopher Matt (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $480,096 $0
Rick Amick (Assistant Tr) $0 $341,205 $0
David Leadbitter (Assistant Se) $0 $6,097 $0
William A Carder (Assistant Se) $0 $202,751 $0
Randy Mason (Assistant Se) $0 $259,197 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$12,889,071
Expenses
$12,124,099
Net Income
$764,972
Net Assets
$50,041,732
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $12,462,967
96.7%
Investment Income $426,104
3.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $50,041,732
Total Liabilities $0
Net Assets $50,041,732
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Tom Souder (Director) $0 $0 $0
Robert Bates (Director) $0 $0 $0
Mike Masiak (Director) $0 $0 $0
Ralph Mattone (Director) $0 $0 $0
Randy Mitchell (Director) $0 $0 $0
Bill Courtney (Director) $0 $0 $0
Christopher Matt (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $436,460 $0
Rick Amick (Assistant Tr) $0 $322,471 $0
David Leadbitter (Assistant Se) $0 $263,627 $0
William A Carder (Assistant Se) $0 $186,508 $0
Randy Mason (Assistant Se) $0 $240,857 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,220,482
Expenses
$5,097,215
Net Income
$123,267
Net Assets
$49,276,760
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,074,761
97.2%
Investment Income $145,721
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $49,276,760
Total Liabilities $0
Net Assets $49,276,760
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Howard Vandine (Director) $0 $0 $0
Ralph Mattone (Director) $0 $0 $0
Dennis Stetz (Director) $0 $0 $0
Mike Masiak (Director) $0 $0 $0
Mike Myers (Director) $0 $0 $0
Robert Bates (Director) $0 $0 $0
Tom Souder (Director) $0 $0 $0
Christopher Matt (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $361,818 $0
Rick Amick (Assistant Tr) $0 $276,787 $0
David Leadbitter (Assistant Se) $0 $205,311 $0
Ashley Carder (Assistant Se) $0 $165,868 $0
Randy Mason (Assistant Se) $0 $191,977 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$14,566,215
Expenses
$5,457,027
Net Income
$9,109,188
Net Assets
$49,153,493
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $14,516,104
99.7%
Investment Income $50,111
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $49,153,493
Total Liabilities $0
Net Assets $49,153,493
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Ralph Mattone (Director) $0 $0 $0
Dennis Stetz (Director) $0 $0 $0
Mike Masiak (Director) $0 $0 $0
Mike Myers (Director) $0 $0 $0
Robert Bates (Director) $0 $0 $0
Tom Souder (Director) $0 $0 $0
Filip Saraivav (Director) $0 $0 $0
Smitty Harrison (Secretary) $0 $0 $0
Rick Amick (Assistant Tr) $0 $0 $0
David Leadbitter (Assistant Se) $0 $0 $0
Ashley Carder (Assistant Se) $0 $0 $0
Randy Mason (Assistant Se) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$10,944,473
Expenses
$6,713,377
Net Income
$4,231,096
Net Assets
$40,044,305
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $10,924,795
99.8%
Investment Income $19,678
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $40,044,305
Total Liabilities $0
Net Assets $40,044,305
Compensation
Key Employees and Officers Compensation Related Other
Ronald D Payne (Chairman) $0 $0 $0
Ralph Mattone (Director) $0 $0 $0
Phillip E Love Jr (Vice Chairma) $0 $0 $0
Dennis Stetz (Director) $0 $0 $0
Mike Masiak (Director) $0 $0 $0
Gayle P Levy (Director) $0 $0 $0
Mike Harrington (Treasurer) $0 $0 $0
Smitty Harrison (Secretary) $0 $0 $0
Rick Amick (Assistant Tr) $0 $0 $0
David Leadbitter (Assistant Se) $0 $0 $0
Ashley Carder (Assistant Se) $0 $0 $0
Randy Mason (Assistant Se) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,288,973
Expenses
$8,693,233
Net Income
-$5,404,260
Net Assets
$35,813,209
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,263,550
99.2%
Investment Income $25,423
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $35,813,209
Total Liabilities $0
Net Assets $35,813,209
Compensation
Key Employees and Officers Compensation Related Other
Michael Masiak (Director) $0 $0 $0
Nancy Lemke (Director) $0 $0 $0
Phillip Love (Director) $0 $0 $0
Jeri Boysia (Director) $0 $0 $0
Ronald Payne (Director) $0 $0 $0
Dennis Stetz (Director) $0 $0 $0
Tom Souder (Director) $0 $0 $0
Mike Harrington (Director) $0 $0 $0
Smith Harrison (Exec. Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,769,499
Expenses
$4,463,967
Net Income
$1,305,532
Net Assets
$41,217,469
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,743,732
99.6%
Investment Income $25,767
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $41,217,469
Total Liabilities $0
Net Assets $41,217,469

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$12,761,848
Expenses
$4,942,311
Net Income
$7,819,537
Net Assets
$39,911,937
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $12,729,474
99.7%
Investment Income $32,374
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $39,911,937
Total Liabilities $0
Net Assets $39,911,937

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,168,565
Expenses
$5,560,073
Net Income
-$391,508
Net Assets
$32,092,400
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,128,590
99.2%
Investment Income $39,975
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $32,092,400
Total Liabilities $0
Net Assets $32,092,400

Document Links

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$8,065,587
Expenses
$4,405,027
Net Income
$3,660,560
Net Assets
$32,483,908
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $8,020,087
99.4%
Investment Income $45,500
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $32,483,908
Total Liabilities $0
Net Assets $32,483,908

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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