South Carolina Congress of Ptas

Nonprofit profile at a glance

EIN
570403384
IRS 990 coverage
2012–2025
Forms available
Form 990 2025, Form 990-EZ 2019, Form 990-N 2024
Location
Columbia, SC, USA
Phone
8037650806
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Official website

Reported finances

Revenue
$53,613
Expenses
$66,950
Assets
$87,502
Liabilities
$442

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JESSICA MCKINLEY (PRESIDENT)
  • CRYSTAL LEVINE (PRESIDENT-ELECT)

People named in this filing

  • JESSICA MCKINLEY (PRESIDENT)
  • CRYSTAL LEVINE (PRESIDENT-ELECT)
  • KAYLA BEAUMONT (VP OF MEMBERSHIP)

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

To make every childs potential a reality by engaging and empowering famiies and communities to advocate for all children

What it reported doing in 2025

Private information is provided to the local chapters in South Carolina on improving education, literature and other materials are also provided, along with site visits and conferences. Maintained assets for benefit of the organization.

Operating model

Revenue model
Membership-supported. 73% of the money available for current operations came from membership dues.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.8%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -24.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -17.7% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -15.4% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.