Barber-Scotia CollegeInc

Nonprofit profile at a glance

EIN
566007078
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Concord, NC, USA
Phone
7047892900
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Undergraduate College (4-year)
Affiliation
Christianity

Reported finances

Revenue
$836,851
Expenses
$573,342
Assets
$7,803,380
Liabilities
$1,876,209

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Roberta Huger Pinckney (Retired HC CEO, board chair)
  • Pam Tinnen-Day (NAABS, Inc., President Board Secretary)
  • Pridell McCormick (Executive Director, Macedonia Family Resource Center)
  • Chris V Rey JD (President / Ex-Officio)

People named in this filing

  • Roberta Huger Pinckney (Retired HC CEO, board chair)
  • Tracey H Flemmings PhD (Retired UPS Executive, Board vice chair)
  • Josephine Smith (Retired Educator, Charlotte Mecklenburg)

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

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

Overview

Mission

Barber-Scotia Colleges mission is to produce creative, innovative, and lifelong learners within a Christian setting, aiming to develop the whole student for Head, Hand and Heart. Its vision is to prepare students for success and leadership as productive globally recognized citizens in a global society.

What it reported doing in 2024

Institutional Support Perhaps some of the most consequential accomplishments have occurred through the rebuilding of Barber-Scotias institutional support infrastructure. For an institution recovering from decades without accreditation and periods of severely limited operations, institutional support meant recreating the basic systems necessary for a college to The College has worked to transition Barber-Scotia from a largely dormant or limited-use campus into an operational educational environment capable of supporting students, faculty, staff, visitors, programs, and residential life. The reopening of campus facilities and the return of residential students represented tangible evidence of this operational progress. The College secured comprehensive liability insurance as part of the process of restoring campus operations. Appropriate insurance coverage is a fundamental institutional requirement because it protects the College, students, employees, visitors, facilities, and governing board while allowing the institution to conduct normal educational and residential activities. The College had to rebuild technology capabilities necessary for contemporary academic and administrative operations. This included internet and Wi-Fi connectivity, information technology support, student access to technology, administrative technology, and the technological infrastructure necessary to support hybrid and online learning. These investments are particularly important as Barber-Scotia transitions from years of primarily online instruction toward a hybrid model incorporating both campus-based and technology-supported learning. The administration has worked to strengthen the Colleges fiscal and operational systems while addressing inherited financial challenges. This work includes financial management, budgeting, institutional policies, administrative processes, debt management, revenue development, and greater accountability for institutional resources. The College inherited a campus where numerous buildings had experienced years of deferred maintenance, and several facilities were considered unusable. Consequently, the restoration of Barber-Scotia has required a systematic approach to determining which facilities can safely support students and employees and what improvements are necessary. The reopening of Faith Hall for residential students represents a significant milestone in this effort. Campus infrastructure work has supported the return of students, employees, academic activities, athletics, events, and community engagement to the physical campus.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 65
  • Accountability: 82
  • Sustainability: 80
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.5%; rating input score 54
  • Program expense ratio: 70.3%; rating input score 70
  • Fundraising efficiency: $76,304.89 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 78.6%; rating input score 79; 17th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 31.5%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 13.61; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -18.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 54.5% of revenue deployed · 70.3% of spending went to programs
  • Governance: 11 of 14 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $403K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.