Pcsc Foundation

Nonprofit profile at a glance

EIN
371566967
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Columbia, SC, USA
Phone
8037725885
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$4,693,768
Expenses
$260,871
Assets
$43,700,052
Liabilities
$261,441

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

Leadership & pay

8 people listed

Executive titles in this filing

  • REV DR FRANKLIN L FANT JR (CEO)

Highest reported compensation

  • REV DR FRANKLIN L FANT JR (CEO): $425,790 total reported compensation
  • KEVIN M JOHNSON (TREASURER): $266,852 total reported compensation
  • WILLIAM MCCONNELL (SECRETARY): $148,689 total reported compensation

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

Overview

Mission

Provide assistance to the retirement communities and health facilities owned, operated, or managed by presbyterian communities of South Carolina.

What it reported doing in 2025

Funding for charitable care (presbyterian communities of sc). Each year the organization funds substantially all the charitable care provided by presbyterian communities of South Carolina to its residents in financial need. In 2025 presbyterian communities of sc provided $977,973 to 18 qualified residents who have, through no fault of their own, exhausted their resources and depend on others to remain in our communities.

Operating model

Revenue model
Donor-supported. 76% 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 filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 75
  • Accountability: 86
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.8%; rating input score 10
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • 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 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 94.4%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 167.52; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 29.2%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 9.8% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $261K in reported program spending
  • Leadership: top reported pay $426K · 8 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 10/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.