New Capernaum Life Services

Nonprofit profile at a glance

EIN
571131516
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2021
Location
Columbia, SC, USA
Phone
8034198884
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Urban, Community Economic Development

Reported finances

Revenue
$646,000
Expenses
$146,400
Assets
$4,922,482
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • Eric Freeman (Director): $90,000 total reported compensation
  • Gabrielle Player (Director): $50,000 total reported compensation
  • Christian Scott (Director): $37,500 total reported compensation

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

Overview

Mission

New Capernaum Life Services has served the Midlands region of South Carolina for over twenty years. Featured in numerous publications and media outlets for efforts in assisting especially vulnerable populations, NCLS' most notable work is focused on eradicating encumbrances to social services by facilitating campaigns and initiatives related to the public.

What it reported doing in 2025

Community Health Fair - (Served 680 Citizens), Richland County Sheriff's Department Community Training Facility, Alpha Academy Weekly educational community forum/Educational Programming - WDEK "In the Know" Workforce training and services for returning citizens, Cultural preservation and expression through the arts and film/Facility Subsidy of Capital 8 Movie Theater, Healthy eating initiatives to address matters of food scarcity and insecurity/Subsidized use of 17,000 SF for FoodShare. $7,200/month. Food Truck Park and Vendor Workforce Initiative.

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 85
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.7%; rating input score 23
  • Program expense ratio: 100%; rating input score 100
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 77.3%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 33.62; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -65% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 45.2% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 82.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 22.7% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $146K in reported program spending
  • Leadership: top reported pay $90K · 5 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.