Association for the Blind and Visually Impaired South Carolina

Nonprofit profile at a glance

EIN
570324912
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Charleston, SC, USA
Phone
8437236915
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,679,486
Expenses
$2,617,286
Assets
$1,295,564
Liabilities
$674,510

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • KRISTEN GAYESKI TINKLER OD (PRESIDENT)
  • COURTNEY PLOTNER (CEO)

Highest reported compensation

  • COURTNEY PLOTNER (CEO): $144,038 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association serves and supports those with visual needs in South Carolina and surrounding areas.

What it reported doing in 2024

Abvi offers comprehensive vision rehabilitation and educational services for individuals of all ages throughout South Carolina and beyond. For adults, abvi's certified vision specialists provide training in assistive technology, orientation and mobility, skills for daily living, and much more to empower adults with low vision or blindness to achieve their independence goals and to mitigate falls and other mental and physical comorbidities that can accompany vision loss without rehabilitation. Abvi offers three distinct programs for children with low vision or blindness: early intervention (ages 0-3): early intervention services aim to empower the child's first teacher as well as teach vision specific skills to maximize school readiness. The vision institute school-based services (4k-21): our highly qualified teachers serve students in the carolinas in public, charter and private schools by teaching braille, assistive technology, access to the curriculum, and safe, independent travel. Transition services (13-21): transition servicees are for students who need additional support with expanded core curriculum skills to help meet employement or post-secondary educational goals. This includes social skills, orientation and mobility, assistive technology, independent living, and self-determination.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 33
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.7%; rating input score 74
  • Program expense ratio: 75.5%; rating input score 75
  • Fundraising efficiency: $3.97 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 73.7% of revenue deployed · 75.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $144K · 19 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.