The Carnation Foundation Inc

Nonprofit profile at a glance

EIN
920819885
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2023
Location
Spartanburg, SC, USA
Phone
8648752649
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Emergency Assistance

Official website

Reported finances

Revenue
$282,178
Expenses
$268,545
Assets
$92,914
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DANIELLE BRAWLEY (BOARD PRESIDENT)

People named in this filing

  • DANIELLE BRAWLEY (BOARD PRESIDENT)
  • JAMES SNEAD (TREASURER)
  • TRICIA DUNN-WEST (SECRETARY)

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 provide financial support and resources to hospice and palliative care patients and their families as well as employees working in hospice and palliative care

What it reported doing in 2025

The carnation foundation provides financial and emotional support to hospice and palliative care patients, their families, and caregiving staff across ten states. Assistance includes help with essential living expenses, fulfilling final wishes, personal hardships, disaster relief, and bereavement support. The foundation also hosts bereavement camps and family retreats that help children and adults cope with the loss of a loved one through healing, connection, and remembrance.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Accountability: 94
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 78.5%; rating input score 78
  • Fundraising efficiency: $7.79 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.8%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 44.7% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 15.8% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 74.7% of revenue deployed · 78.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $211K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.