Junior Achievement of Upstate South Carolina Inc

Nonprofit profile at a glance

EIN
570547967
IRS 990 coverage
2011–2019
Forms available
Form 990 2019
Location
Greenville, SC, USA
Phone
8642444017
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development - Business

Official website

Reported finances

Revenue
$322,345
Expenses
$345,404
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • CONNIE LANZL (PRESIDENT)

Highest reported compensation

  • CONNIE LANZL (PRESIDENT): $71,070 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to inspire, prepare, and empower young people to own their economic success by delivering experiential programs focused on achieving financial literacy, developing entrepreneurship, and teaching workforce readiness skills.

What it reported doing in 2019

High school: 138 classes involving 3,083 9th-12th grade students were taught by 63 volunteers. As high school students begin to position themselves for their future, there are many unanswered questions about what lies ahead. Junior achievement's high school programs help students make informed, intelligent decisions about their academic and economic choices, and foster skills that will be highly useful in the business world. With a range of different programs, junior achievement teaches about concepts relating to entrepreneurship, financial literacy, and work readiness. The volunteers bring real-life business experience and guidance into the classroom at a time that represents an essential crossroads for young people. Programs are typically comprised of five to seven class periods (45 minutes) or one hour entrepreneurship classes.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.2%; rating input score 84
  • Program expense ratio: 78.5%; rating input score 79
  • Fundraising efficiency: $8.94 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: -7.2%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 20.6%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -0% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -17.8% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 84.2% of revenue deployed · 78.5% of spending went to programs
  • Governance: 26 of 26 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $271K in reported program spending
  • Leadership: top reported pay $71K · 27 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2011 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.