James Island Presbyterian Foundation
Nonprofit profile at a glance
- EIN
- 570770893
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024
- Location
- Charleston, SC, USA
- Phone
- 8437622272
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,593,586
- Expenses
- $1,546,579
- Assets
- $2,227,796
- Liabilities
- $389,472
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- BETH TYRRELL (PRESIDENT)
People named in this filing
- LOUISE HATTON-CONWAY (EXECUTIVE DI)
- HAROLD NOLAND (VICE PRESIDE)
- BETH TYRRELL (PRESIDENT)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The foundation provides daycare, after school and summer youth camp programs to children on james island South Carolina. The foundation also provides christian counseling services and services for senior citizens.
What it reported doing in 2024
The childcare center serves 70-80 children ages 2 to 5 years old five days a week. The after school program provides daycare and instructional assistance to 70-75 children. The summer day camp provides activities for 225-250 children each summer.
Operating model
- Revenue model
- Earned-program. 93% 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
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 84
- Accountability: 64
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.3%; rating input score 95
- Program expense ratio: 98.2%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th 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; 63rd 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: 2.9%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 1.44; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: 4.5% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: 18.8% per year; rating input score 100; 80th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 95.3% of revenue deployed · 98.2% of spending went to programs
- Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 23 of 24 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2009 to 2024
- 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 45/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.