Calhoun Traumatic Brain Injury Foundation

Nonprofit profile at a glance

EIN
471241048
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Mt Pleasant, SC, USA
Phone
8432678637
Rating
70
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$186,262
Expenses
$171,053
Assets
$164,199
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Gerarld Holley (President & CEO)

Highest reported compensation

  • William C Wrenn (Treasurer): $27,956 total reported compensation

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

Overview

Mission

The purpose of the Calhoun Traumatic Brain Injury Foundation is to grant funds to individuals, hospital or other non-profit organizations in service to those in need affected by physical, mental, and nutritional or substance-related health issues. Additionally, the Foundation uses funds to organize and run educational activities for kids and seniors from underserved communities.

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 94% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 94
  • Accountability: 10
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.7%; rating input score 80
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $19.98 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.9%; rating input score 96; 58th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.2%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 16.3%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 79.7% of revenue deployed · 86.8% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $148K in reported program spending
  • Leadership: top reported pay $28K · 6 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Related organizations: 13 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 22/100.