SOUTH CAROLINA HIGH SCHOOL LEAGUE (EIN 570248710) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1921

Legal Domicile

Principal Officer

JEROME P SINGLETON

Phone

8037980120

Tax Period

2023-07-01 to 2024-06-30

SOUTH CAROLINA HIGH SCHOOL LEAGUE, founded in 1921, is a community nonprofit that reported $6.6M in total revenue in fiscal year 2023.

Mission

THE PROMOTION AND OVERSIGHT OF INTERSCHOLASTIC ATHLETICS IN THE STATE OF SOUTH CAROLINA

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,201,471

Program Service Revenue $5,289,201

Investment Income $95,942

Other Revenue $0

TOTAL REVENUE $6,586,614

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,353,894

Fundraising Expenses $0

Program Expenses $4,940,963

Other Expenses $5,057,036

TOTAL EXPENSES $6,410,930

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,586,614	$6,414,705	+0.0%
Expenses	$6,410,930	$5,888,121	+0.1%
Net Income	$175,684	$526,584	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$519,322

Total Directors

$519,322

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEROME SINGLETON	COMMISIONER	40.00	Officer Director	$213,322	$0	$213,322
CHARLES T WENTZKY	DEPUTY COMMISSIONER	40.00	Officer Director	$108,000	$0	$108,000
AMY BOOZER	ASSOCIATE COMMISSIONER	40.00	Officer Director	$103,000	$0	$103,000
SARAH HAYES	ASSOCIATE COMMISSIONER	40.00	Officer Director	$95,000	$0	$95,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$6,586,614	$6,410,930	$4,067,437	$175,684
2023	$6,414,705	$5,888,121	$3,872,465	$526,584
2022	$6,212,103	$5,897,295	$3,320,538	$314,808
2021	$3,592,797	$3,160,668	$3,045,120	$432,129
2020	$4,093,099	$3,823,186	$2,598,240	$269,913
2019	$4,969,297	$4,890,236	$2,324,524	$79,061

SOUTH CAROLINA HIGH SCHOOL LEAGUE