South Carolina Christian Foundation

Nonprofit profile at a glance

EIN
582362123
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Spartanburg, SC, USA
Phone
8649495800
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$17,522,767
Expenses
$13,446,356
Assets
$45,398,055
Liabilities
$397,663

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROBERT MCDONALD (PRESIDENT)

Highest reported compensation

  • ROBERT MCDONALD (PRESIDENT): $124,050 total reported compensation

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

Overview

Mission

South Carolina christian foundation exists to disciple the hearts of individuals toward biblical stewardship and proactive philanthropy in order to transform communities and advance the kingdom of god.

What it reported doing in 2024

To provide grants for purpose of financially supporting various christian ministires, churches, and quality of life organizations.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 89
  • Accountability: 95
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.7%; rating input score 98
  • Program expense ratio: 95.6%; rating input score 96
  • Fundraising efficiency: $96.51 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.5%; rating input score 93; 23rd 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 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.38; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: 21.1% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 15.5% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 97.7% of revenue deployed · 95.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $12.9M in reported program spending
  • Leadership: top reported pay $124K · 8 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 286 filed money-flow records
  • Related organizations: 262 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.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.