H E Corley Elementary Pto
Nonprofit profile at a glance
- EIN
- 571071125
- IRS 990-PF coverage
- 2023–2025
- Forms available
- Form 990-EZ 2012, Form 990-PF 2025, Form 990-N 2018
- Location
- Irmo, SC, USA
- Phone
- 8034768500
- Rating
- 20
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $32,419
- Expenses
- $28,453
Source: IRS Form 990-PF. Selected filing: tax year 2025. Amounts in USD.
Overview
Mission
Single Organization Support
Operating model
- Revenue model
- Other-operating. 95% of the foundation's positive operating resources came from other operating revenue.
- Distribution model
- No current program activity. The filing reports no charitable disbursements for the current year.
The verdict
REVIEW - The filing clearly reports transactions involving insiders. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 16
- Transparency: NotEnoughData
- Compliance: 81
- Endowment Health: 8
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 16%; rating input score 16; 47th percentile among comparable filings
Transparency
- Grant recipient disclosure: Limited
Compliance
- Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
- Property sale or exchange with a disqualified person: Pass
- Borrowing from or lending to a disqualified person: Pass
- Goods, services, or facilities involving a disqualified person: Pass
- Compensation paid to a disqualified person: Pass
- Assets transferred to a disqualified person: Pass
- Payment to a government official: Pass
- Uncorrected prior self-dealing: Pass
- Prior-year undistributed income: Pass
- Excess business holdings: Pass
- Investments that may jeopardize charitable purposes: Pass
- Uncorrected prior-year jeopardizing investments: Pass
- Attempt to influence legislation: Pass
- Attempt to influence an election: Pass
- Grants to individuals: Pass
- Grants to organizations: Pass
- Spending for a noncharitable purpose: Pass
- Funds received for a personal-benefit contract: Pass
- Premiums paid on a personal-benefit contract: Pass
- Prohibited tax-shelter transaction: Pass
- Filing consistency checks: 5; rating input score 62
Endowment Health
- Endowment-health comparison: 0; rating input score 8; 8th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Payout: Filed payout detail
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 8th percentile for endowment coverage
- Consistency: 5 of 8 current checks pass · 3 findings to review
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2023 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Cost Efficiency: Grant expense ratio scored 16/100.
- High — Endowment Health: Endowment-health comparison scored 8/100.
- Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.