Pre-college University
Nonprofit profile at a glance
- EIN
- 271309717
- IRS 990 coverage
- 2016–2025
- Forms available
- Form 990 2025, Form 990-N 2015
- Location
- Hephzibah, GA, USA
- Phone
- 7038998010
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Development N.E.C.
Reported finances
- Revenue
- $596,165
- Expenses
- $588,793
- Assets
- $18,204
- Liabilities
- $174
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
2 people listed
People named in this filing
- CLARENCE T BROWN (EXECUTIVE DI)
- GILBERT KNOWLES (CHAIRMAN)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The intent of this orgaization is to provide supplemental instructions to k-12 and higher education audiences via a virtual community, thereby eliminating a barrier that prohibits many from being exposed to this level of extra assistance. In addition, pcu will provide on-the-ground services for youth and their parents who wish to make an additional investment in their future.
What it reported doing in 2025
Assist individuals with developing a personal strategic plan for high school, for college and for life.
Operating model
- Revenue model
- Grant-funded. 99% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 90
- Accountability: 6
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74%; rating input score 74
- Program expense ratio: 75%; rating input score 75
- 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: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.2%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 60; 60th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: 19.4% per year; rating input score 100; 78th percentile among comparable filings
- Revenue growth: 17.6% per year; rating input score 100; 79th percentile among comparable filings
- Asset growth: 22.4% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: 74% of revenue deployed · 75% of spending went to programs
- Governance: 0 of 5 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $441K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2016 to 2025
- Contacts: How to reach this organization
- 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: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.