One Percent

Defining One Percent Funds

One Percent money is the taxpayer-funded life source for South Carolina fire departments, granting them the financial ability to provide additional benefits for its members. Career, volunteer and combination departments are all eligible to receive funds if parameters are met.

The South Carolina State Firefighters’ Association is charged by state law with the fiduciary responsibility of One Percent, legally referenced as the Firemen’s Insurance & Inspection Fund. The Association demonstrates its fiduciary responsibility by conducting yearly audits on member fire department’s One Percent accounts.

South Carolina fire departments receive over $18 million dollars annually in One Percent funds, meant to be used to benefit firefighters by providing benefits and paying for expenses that the regular department resources do not provide; however, there are many regulations tied to these dollars.

Firemen’s Insurance and Inspection Fund (1%) Handbook


Managing Funds


1% Regional Training

Every year there are departments that are losing their One Percent funds because they are not complying with the requirements and regulations. It is critical that your fire department has multiple people who are familiar with the accounting practices and regulations of the One Percent funds as to avoid losing the funding. The One Percent training classes walk you through these practices and regulations so that you can ensure your audit comes back blemish-free.

Register for a Training


Contact Us

Our staff is here to assist and answer questions. Please email or give us a call if you have any questions about managing your One Percent Funds.

General Contact
Phone: 800-277-2732
Email: [email protected]

Jeff Oswald, One Percent & Member Services Coordinator
Phone: 803-454-6595
Email: [email protected]

Jana Kassianos, 1% Accounting Services
Phone: 803-939-5900
Email: [email protected]

Your Personal 1% Retirement Account Information: Toledano & Associates
Phone: 1-800-664-1286
Email : [email protected]