LCA FOUNDATION

EIN: 821383297 501(c)(3) Education

RIDGELAND, SC

Total Revenue
$449,593
Total Expenses
$293,657
Total Assets
$189,653
Net Assets
$171,127
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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
2017
Legal Domicile
SC
Principal Officer
BILLIE KAY SMITH
Tax Period
2023-09-27 to 2024-05-31

LCA FOUNDATION, founded in 2017, is a small nonprofit in the Education sector that reported $450K in total revenue in fiscal year 2023. The organization ran a surplus of $156K, a strong 35% operating margin.

Mission

INSPIRE STUDENTS TO GROW IN THEIR FAITH WHILE ACHIEVING ACADEMIC EXCELLENCE BY PROVIDING A CHRIST CENTERED EDUCATION THAT NURTURES BOTH THE MIND AND SPIRIT FOR STUDENTS FROM KINDERGARTEN THROUGH 12TH GRADE

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $9,043
Program Service Revenue $428,648
Investment Income $0
Other Revenue $11,902
TOTAL REVENUE $449,593

Expense Breakdown

Grants Paid $0
Salaries & Benefits $211,130
Fundraising Expenses $0
Program Expenses $293,657
Other Expenses $82,527
TOTAL EXPENSES $293,657

Year-over-Year Comparison

2023 2022 Change
Revenue $449,593 N/A N/A
Expenses $293,657 N/A N/A
Net Income $155,936 N/A N/A
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

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Governance

Voting Members
4
Independent Members
3
Employees
19
Volunteers
2

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
4
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DONNA ROWELL OFFICER 1.00
Officer
$0 $0 $0
SHARON EMANUEL OFFICER 1.00
Officer
$0 $0 $0
BILLIE KAY SMITH PRINCIPALADMINISTRATOR 2.00
Officer
$0 $0 $0
KEVIN CROSBY OFFICER 1.00
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
2025 No data No data No data No data
2024 $449,593 $293,657 $189,653 $155,936
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