Carolina Sunshine for Children Llc

Nonprofit profile at a glance

EIN
570761216
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Columbia, SC, USA
Phone
5712151672
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Reported finances

Revenue
$116,622
Expenses
$196,498
Assets
$413,323
Liabilities
$2,522

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

Leadership & pay

19 people listed

People named in this filing

  • RON ASBILL (BOARD MEMBER)
  • MARK BIRCHMORE (BOARD MEMBER)
  • ANNA-KATHRYN BURCH (BOARD MEMBER)

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

Granting wishes to children of South Carolina ages 3 to 18 life threatening illnesses

What it reported doing in 2025

Granting wishes to children of sc ages 3 to 18 with life threatening illnesses. Additional information about the children and their wishes is available upon request

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 100
  • Program expense ratio: 59.1%; rating input score 59
  • 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -68.5%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2.1; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 99.5% of revenue deployed · 59.1% of spending went to programs
  • Governance: 26 of 26 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $116K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.