Clemson Architectural Foundation

Nonprofit profile at a glance

EIN
237039300
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Clemson, SC, USA
Phone
8646563904
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Reported finances

Revenue
$1,245,497
Expenses
$1,038,644
Assets
$7,748,105
Liabilities
$116,468

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

40 people listed

Executive titles in this filing

  • SAM HERIN (PRESIDENT)
  • RICK DEL MONTE (VICE PRESIDENT)
  • ERIC HOLMBERG (PAST PRESIDENT)

Highest reported compensation

  • RICK DEL MONTE (VICE PRESIDENT): $14,000 total reported compensation
  • SAM HERIN (PRESIDENT): $8,000 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 provide supplemental financial support and other assistance to clemson university's architecture, construction science and management, planning and landscape architecture and art programs.

What it reported doing in 2024

Operation and maintenance of a facility in genoa, italy which provides dormitory, food service and classroom space for clemson university students enrolled in a study abroad program for architecture, landscape architecture, design and art students.

Operating model

Revenue model
Earned-program. 71% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 75
  • Accountability: 92
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.9%; rating input score 70
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $294.4 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.6%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 7.46; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 69.9% of revenue deployed · 84.6% of spending went to programs
  • Governance: 38 of 40 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $879K in reported program spending
  • Leadership: top reported pay $14K · 40 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.