Children's Trust of South Carolina
Nonprofit profile at a glance
- EIN
- 570785431
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Columbia, SC, USA
- Phone
- 8037335430
- Rating
- 90
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $21,253,697
- Expenses
- $21,139,408
- Assets
- $14,479,957
- Liabilities
- $8,550,675
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- SUE WILLIAMS (CEO)
Highest reported compensation
- SUE WILLIAMS (CEO): $226,796 total reported compensation
- JOAN HOFFMAN (COO): $163,757 total reported compensation
- MARK CAMERON (CFO): $129,057 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To strengthen families, organizations, and communities to prevent child abuse and neglect.
What it reported doing in 2024
Program funding: childrens trust financially supports community-based organizations in delivering proven prevention programs. These programs are evidence-based, employ two generation strategies serving parents and their children, and are rooted in the protective factors framework. Childrens trust funds healthy families america, nurse-family partnership, parents as teachers, positive parenting program (triple p), and strengthening families program. Childrens trust also funds child abuse prevention month activities, as well as provides financial resources and general operating support to family resource centers. With funding from the federal maternal, infant, and early childhood home visiting grant and matching funds from state allocations, childrens trust awarded more than 8.2 million to 15 local implementing agencies to provide home visiting services with the healthy families america, parent as teachers, and nurse-family partnership models. These agencies served 1,537 families, including 1,318 children, and administered 18,717 home visits. This funding supports 88 positions across the state, helping to serve families in 40 of the 46 counties. Childrens trust hosted more than 250 home visitors and early childhood interventionists from across South Carolina in columbia for its biennial home visiting summit. The event offered 1.5 days of professional development, networking and collaboration focused on strengthening the states home visiting and early childhood systems. Since launch, 300 home visitors and early childhood interventionists have participated in the institute for the advancement of family support professionals career compass, with more than 25 individuals earning full accreditation. The strengthening families program 7-17 (sfp) supported 906 families and served 1,957 children. Funded by the s.c. Department of social services and the duke endowment, childrens trust collaborated with 20 organizations across 30 counties in rural, urban, and suburban areas. Additional sfp funding comes from an allocation from the South Carolina general fund, grants and contracts with the s.c. Department of public health, and the second chance grant from the u.s. Department of justice. Childrens trust hosted 11 new curriculum trainings to prepare 22 funded local implementing agencies for delivering the expanded 7-17 curriculum, training and certifying 217 partner team members, including group leaders, site coordinators, program managers, and others. Through its partnerships with the duke endowment and bluecross blueshield foundation, and with funding through the community-based child abuse prevention program, childrens trust increased the capacity and support for the states triple p practitioners by awarding 875,211 to 22 organizations. These organizations served 4,010 caregivers, impacting 5,449 children. The partnership with the s.c. Department of social services also continued to provide targeted referrals for rural and underserved families to access triple p online. Amerihealth caritas supported the delivery of triple p online in eight additional counties. Through triple p online, an additional 793 caregivers received support. Childrens trust also continued to lead the s.c. Triple p network and signed memoranda of understanding (mous) with 29 organizations representing 99 practitioners. Triple p practitioners from across South Carolina gathered in west columbia on sept. 24 for a high-impact summit focused on sustainable fundraising and advocacy strategies for community programs. Childrens trust awarded 720,427 to five family resource centers to expand services through primary prevention models such as healthy families america, triple p, and strengthening families program. Additionally, childrens trust invested nearly 267,500 across eleven family resource centers for general operations. Childrens trust hosted the family support summit, bringing together members of the s.c. Family support network and the s.c. Parent advisory council for
Operating model
- Revenue model
- Grant-funded. 97% of the money available for current operations came from government grants.
- Distribution model
- Grant intermediary. The nonprofit sent 64% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 91
- Accountability: 100
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.1%; rating input score 91
- Program expense ratio: 91.4%; rating input score 91
- Fundraising efficiency: $80.49 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 40th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.5%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0.59; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 4.7%; rating input score 54; 54th percentile among comparable filings
Growth
- Program expense growth: 6% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 9.3% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 10.9% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 91.1% of revenue deployed · 91.4% of spending went to programs
- Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $19.3M in reported program spending
- Leadership: top reported pay $227K · 24 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $210K reported
- Consistency: 30 of 30 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 66 filed money-flow records
- Related organizations: 59 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.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- Review — Sustainability: Officer compensation ratio scored 54/100.