Beyond Basic Life Skills

Nonprofit profile at a glance

EIN
813196257
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2017
Location
Summerville, SC, USA
Phone
8432009857
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$968,143
Expenses
$877,273
Assets
$655,152
Liabilities
$17,921

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • MOLLY SMITH (CO-EXECUTIVE DIRECTOR)
  • ASHTON JOHNSON (CO-EXECUTIVE DIRECTOR)

Highest reported compensation

  • MOLLY SMITH (CO-EXECUTIVE DIRECTOR): $67,351 total reported compensation
  • ASHTON JOHNSON (CO-EXECUTIVE DIRECTOR): $28,811 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Beyond basic assists people with intellectual disabilities to achieve fullfillment beyond the basics by developing independent living skills.

What it reported doing in 2025

Beyond basic aims to provide this support to as many teammates as possible while advocating for this population in the community. We work to provide a variety of learning opportunities and experiences so that our friends are well rounded and find their purpose.

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 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 available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 86
  • Accountability: 74
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.4%; rating input score 72
  • Program expense ratio: 79.6%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 22nd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 22.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 24.2% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 39.8% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 72.4% of revenue deployed · 79.6% of spending went to programs
  • Governance: 9 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $698K in reported program spending
  • Leadership: top reported pay $67K · 11 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.