Jeffrey & Harriet Lampkin Foundation

Nonprofit profile at a glance

EIN
812812490
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Sumter, SC, USA
Phone
7043135554
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$321,749
Expenses
$295,829
Assets
$27,562
Liabilities
$80,805

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

Leadership & pay

7 people listed

Highest reported compensation

  • Harriet Lampkin (Board member - Legal Counsel): $5,000 total reported compensation
  • Terrell Turner (Board Member - Budget Officer): $5,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Jeffrey and Harriett Lampkin Foundation is dedicated to empowering rural communities throughout the state of South Carolina. Our mission is to uplift and support these communities by providing resources opportunities and initiatives that foster growth development and self-sufficiency.

What it reported doing in 2025

Senior Care and Programming operates several impactful senior enrichment and community-building programs. Their initiatives are primarily designed to combat isolation provide resources and celebrate older generations in rural communities. The sub-programming includes Golden Gang Senior Enrichment Program: A dedicated initiative that focuses on engaging older adults promoting healthy aging and providing community support. Senior Summer Fests: Large community gatherings held in partnership with organizations like Humana and Harvest Hope Food Bank designed to bring seniors together for fellowship food and fun. Creative and Wellness Activities: The foundation organizes engaging hands-on activities tailored to seniors such as arts crafts and floral arrangement classes to keep minds active and encourage social interaction

Operating model

Revenue model
Grant-funded. 93% of the money available for current operations came from government grants.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 81
  • Accountability: 54
  • Sustainability: 27
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 72
  • Program expense ratio: 78.8%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 71.4%; rating input score 71; 21st percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 2.93; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 72.5% of revenue deployed · 78.8% of spending went to programs
  • Governance: 5 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $233K in reported program spending
  • Leadership: top reported pay $5K · 7 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.