Sc Community Schools

Nonprofit profile at a glance

EIN
932826980
IRS 990 coverage
2024–2024
Forms available
Form 990 2024
Location
Ridgeland, SC, USA
Phone
8435478124
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Charter Schools

Official website

Reported finances

Revenue
$3,314,658
Expenses
$5,085,554
Assets
$952,881
Liabilities
$127,783

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • JENNIFER BROWN (PRINCIPAL): $162,487 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission goes beyond academics; we guide students to become resilient problem-solvers, compassionate community builders, globally minded citizens, emotionally intelligent leaders, and lifelong learners. Embracing mistakes as part of growth, we equip students to thrive in school and life ready to make a meaningful impact in their communities and beyond.

What it reported doing in 2024

Sc community schools continued its educational programming for early elementary students, expanding one grade level to serve students kindergarten through 2nd grade. Sc community schools aims to provide an exceptional education for students of all backgrounds in jasper, beaufort, and hampton counties.

Operating model

Revenue model
Donor-supported. 64% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 17
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 54.2%; rating input score 54
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -53.4%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 83.4% of revenue deployed · 54.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.8M in reported program spending
  • Leadership: top reported pay $162K · 9 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $138K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.