Aiken County Community Association

Nonprofit profile at a glance

EIN
861277497
IRS 990-EZ coverage
2021–2023
Forms available
Form 990-EZ 2023
Location
Aiken, SC, USA
Phone
8035221515
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$3,560
Expenses
$49,947
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Terry Scott (President)
  • Martha Ebel (Vice President Programs)
  • Kevin Kalbaugh (Vice President Membership)

People named in this filing

  • Terry Scott (President)
  • Martha Ebel (Vice President Programs)
  • Kevin Kalbaugh (Vice President Membership)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education, Literacy, Life Skills Development

What it reported doing in 2023

Other Program Services (Line 31): Consists of additional grants totaling $21,250 during the tax period to the following entities to accomplish mission purposes - 1) $7,000 - Mental Health America of Aiken County (Nurture Home), 2) $7,500 - PFLAG Aiken, 3) $2,250 - Hospital Auxiliary of Aiken County (Reach Out & Read Program), 4) $1,500 - Aiken Partnership of University of South Carolina Educational Foundation, 5) $1,500 - Aiken Technical College Foundation, 6) $750 - Guide Educate Motivate (GEM) Program, 7) $500 - Aiken Chamber of Commerce (New Public Educator Gifts), 8) $250 - Aiken Technical College Nursing Club. A portion of these grants were given as part of dissolution activities and are also included on Schedule N.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 82
  • Sustainability: 8
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.7%; rating input score 91

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1,303%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 150% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: -13.2% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -39.6% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $45K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.