Mechanical Contractors Association of South Carolina
Nonprofit profile at a glance
- EIN
- 570340699
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Columbia, SC, USA
- Phone
- 8037727834
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $741,364
- Expenses
- $716,312
- Assets
- $1,194,638
- Liabilities
- $49,238
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- KAREN LINDEN (PRESIDENT)
- JOHN ROSS MILLER (PRESIDENT PI)
- TREY HILL (PRESIDENT MI)
- TOMMY WALKUP (PRESIDENT PE)
- LEE VAN LIERE (PRESIDENT CO)
Highest reported compensation
- VARITY POSTON (EXECUTIVE DI): $80,160 total reported compensation
- MONA FLOWERS (FORMER EXECU): $69,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mechanical contractors association of South Carolina (mcasc) provides its membership with current business / technical information and support, a joint industry collaboration to improve relative business practices, in an ongoing effort to offer training opportunities.
What it reported doing in 2024
Communicating cutting-edge industry information via personal contact, newsletters and technology capabilities.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 90
- Accountability: 95
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.8%; rating input score 86
- Program expense ratio: 88.2%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 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: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.4%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 1.67; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
- Officer compensation ratio: 20.8%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 17.3% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 85.8% of revenue deployed · 88.2% of spending went to programs
- Governance: 24 of 24 board members independent · 7 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $80K · 23 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 4 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Sustainability: Operating margin scored 46/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.
- High — Sustainability: Officer compensation ratio scored 14/100.
- Review — Sustainability: Liabilities to assets ratio scored 54/100.