South Carolina Whitmore School
Nonprofit profile at a glance
- EIN
- 320301743
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Columbia, SC, USA
- Phone
- 8664766416
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $4,106,434
- Expenses
- $3,687,396
- Assets
- $4,378,398
- Liabilities
- $144,134
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Highest reported compensation
- KIMBERLY DUNBAR (EXECUTIVE DI): $105,536 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the South Carolina whitmore school, a virtual charter high school, is to encourage students to be personally committed to and responsible for their education, enabling them to develop independence, responsibility, time management and critical thinking skills. We are dedicated to providing a supportive, challenging, and alternative learning environment throughout South Carolina. South Carolina whitmore school emphasizes mastery of all academic courses and results in students achieving their educational goals.
What it reported doing in 2024
Opening in 2011, the South Carolina whitmore school is a public charter school where each student learns through a challenging, supportive curriculum and is well prepared for success in college or a career. We at sc whitmore school believe all students are capable and that learning is a function of time. One student may take a day to master a concept, another may take a week. Both achieve mastery. Through mastery-based learning, students develop effective life skills and take responsibility for their own education. We make great things happen for our students there are no semesters, allowing students to move through courses at the appropriate pace. Students are not pushed ahead because of semester deadlines. Conversely, accelerated students are not held back by the pace of other students in the class. The individually-paced system allows a student to: begin a new course at any time during the calendar year. Progress at the pace he or she finds most comfortable. Continue with a lesson until he or she demonstrates mastery. Work academically at the "a- or "b" level.
Operating model
- Revenue model
- Grant-funded. 98% of the money available for current operations came from government grants.
- 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Total assets are small relative to annual expenses; liquid coverage is unknown and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 59
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74%; rating input score 74
- Program expense ratio: 81.7%; rating input score 82
- Fundraising efficiency: Limited
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: 8 of 8 controls in place; rating input score 100
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.2%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 1.19; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 2.9%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: 9.1% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 7.4% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 9.2% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 74% of revenue deployed · 81.7% of spending went to programs
- Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $3M in reported program spending
- Leadership: top reported pay $106K · 9 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 12 filing years from 2013 to 2024
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.