Carolina Marathon Association Inc
Nonprofit profile at a glance
- EIN
- 570989561
- IRS 990 coverage
- 2014–2025
- Forms available
- Form 990 2025, Form 990-EZ 2013
- Location
- Columbia, SC, USA
- Phone
- 8037312100
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $255,036
- Expenses
- $235,970
- Assets
- $59,939
- Liabilities
- $9,967
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
People named in this filing
- RUSSELL PATE (CHAIRMAN)
- SUE PORTER
- TED HEWITT
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote health and fitness; establish the greater columbia area as a nationally recognized center for running events, primarily long distance; promote the community and economic development by enhancing the greater columbia areas reputation regionally and nationally;
What it reported doing in 2025
The carolina marathon association holds its annual governors cup festival and heart & sole that includes running & walking events to promote health and fitness in the community.
Operating model
- Revenue model
- Earned-program. 80% of the money available for current operations came from fees and other program revenue.
- 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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 90
- Accountability: 76
- Sustainability: 39
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.8%; rating input score 88
- Program expense ratio: 94.9%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.5%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -1.3% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: -0.6% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: -2.6% per year; rating input score 0; 14th percentile among comparable filings
Details
- Where the money goes: 87.8% of revenue deployed · 94.9% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $224K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 2 filed schedules
- Filing history: 12 filing years from 2014 to 2025
- 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Review — Sustainability: Operating margin scored 52/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.