SOUTH CAROLINA COSMETOLOGIST ASSOCI

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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

1934

Legal Domicile

Phone

8037436055

Tax Period

2024-01-01 to 2024-12-31

SOUTH CAROLINA COSMETOLOGIST ASSOCI, founded in 1934, is a micro nonprofit that reported $44K in total revenue in fiscal year 2024. Revenue surged 114% from the prior year, signaling strong growth momentum. Expenses of $54K exceeded revenue, resulting in a 23% operating deficit.

Mission

THE ORGANIZATION PROVIDES EDUCATIONAL OPPORTUNITES IN THE COSMETOLOGY FILED AND OTHER AREAS RELATED TO BEAUTY NEEDS

Program Service Accomplishments

Program 1

Expenses: $3,622

THE ORGANIZATION PROVIDES EDUCATIONAL OPPORTUNITIES IN THE COSMETOLOGY FIELD AND OTHER AREAS RELATED TO BEUTY NEEDS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $7,463

Program Service Revenue $3,304

Investment Income $0

Other Revenue $32,800

TOTAL REVENUE $43,567

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $3,622

Other Expenses $53,660

TOTAL EXPENSES $53,660

Year-over-Year Comparison

	2024	2023	Change
Revenue	$43,567	$20,388	+1.1%
Expenses	$53,660	$34,953	+0.5%
Net Income	$-10,093	$-14,565	-0.3%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN SCOTT	VICE PRESIDENT	40.00	Officer	$0	$0	$0
DOLLIE SWINTON	TREASURER	40.00	Officer	$0	$0	$0
LORETTA WAY	RECORDING SECRETARY	40.00	Officer	$0	$0	$0
HATTIE RAMBERT	PARLIAMENTARIAN	25.00	Officer	$0	$0	$0
JOSEPHINE HOLLEY	HISTORIAN	25.00	Officer	$0	$0	$0
DIA CLYBURN	DIRECTOR REGION 4	40.00	Officer	$0	$0	$0
CINDY COLLINS	PRESIDENT	40.00	Officer	$0	$0	$0

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
2024	$43,567	$53,660	$233,856	$-10,093
2023	$31,359	$38,011	$208,775	$-6,652
2022	$31,707	$38,233	$225,697	$-6,526
2021	$36,224	$44,321	$244,920	$-8,097
2020	$27,656	$42,068	$264,274	$-14,412
2019	$47,908	$55,907	$283,644	$-7,999
2018	$49,605	$51,428	$304,657	$-1,823