SCBMA (South Carolina Baptist Ministries of Aging)

Legal name: Scbma

Nonprofit profile at a glance

EIN
570420338
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Columbia, SC, US
Phone
(803) 227-6058
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Supportive Housing for Older Adults
Affiliation
Christianity

Official website

Reported finances

Revenue
$31,571,932
Expenses
$30,881,174
Assets
$52,345,100
Liabilities
$20,837,839

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

Leadership & pay

21 people listed

Executive titles in this filing

  • THOMAS P TURNER III (PRESIDENT/CEO/TREASURER)

Highest reported compensation

  • THOMAS P TURNER III (PRESIDENT/CEO/TREASURER): $299,400 total reported compensation
  • BEN SPURLING (ED BETHEA RETIREMENT COMMUNITY): $193,435 total reported compensation
  • ROBERT SPROUSE (ED-MARTHA FRANKS RETIREMENT COMM.): $136,190 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 ministry provides professional services for seniors with compassionate care in the name of Jesus Christ, so all we serve may thrive.

What it reported doing in 2024

Scbma's mission allows sc baptists to give concrete evidence of concern for and commitment to the elderly. Scbma provides resident care through services including, but not limited to, housing related services, food preparation, medical care, and social activities. The organization served over 600 residents that were cared for in various senior living care options - independent, assisted living, and skilled nursing and rehabilitation. Scbma's facilities continue to work to return to as normal as possible environments post the covid pandemic.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 85
  • Accountability: 91
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: $5.72 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 22nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 2.2%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 87.6% of revenue deployed · 88.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $27.4M in reported program spending
  • Leadership: top reported pay $299K · 21 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1.4M reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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: Fundraising efficiency scored 23/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.