South Carolina Rural Water Association

Nonprofit profile at a glance

EIN
570646037
IRS 990 coverage
2011–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Columbia, SC, USA
Phone
8036679699
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Official website

Reported finances

Revenue
$3,695,775
Expenses
$3,586,611
Assets
$1,694,065
Liabilities
$487,680

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

Leadership & pay

14 people listed

Executive titles in this filing

  • LINDA EVANS (PRESIDENT)

Highest reported compensation

  • JILL MILLER (EXECUTIVE DI): $118,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide technical assistance, training, public education and outreach, publications, member services, and legislative monitoring to the rural water systems in South Carolina.

What it reported doing in 2025

To provide technical assistance, training, public education and outreach, publications, members services, and legislative monitoring to the rural water systems in South Carolina.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.6%; rating input score 89
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: $51,449.4 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

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: 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: 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 88.6% of revenue deployed · 91.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $119K · 14 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.