SC COMMUNITY SCHOOLS (EIN 932826980) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2022

Legal Domicile

Principal Officer

JENNIFER BROWN

Phone

8435478124

Tax Period

2024-07-01 to 2025-06-30

SC COMMUNITY SCHOOLS, founded in 2022, is a community nonprofit in the Education sector that reported $3.3M in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $5.1M exceeded revenue, resulting in a 53% operating deficit.

Mission

HEARTWOOD COMMUNITY SCHOOL IS A PUBLIC CHARTER SCHOOL LOCATED IN RIDGELAND, SOUTH CAROLINA

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,271,566

Program Service Revenue $4,029

Investment Income $39,063

Other Revenue $0

TOTAL REVENUE $3,314,658

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,285,626

Fundraising Expenses $0

Program Expenses $2,757,863

Other Expenses $1,799,928

TOTAL EXPENSES $5,085,554

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,314,658	$4,572,131	-0.3%
Expenses	$5,085,554	$2,454,834	+1.1%
Net Income	$-1,770,896	$2,117,297	-1.8%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$162,487

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BILL KENNEDY	BOARD MEMBER/CHAIR	1.00	Officer Director	$0	$0	$0
AMY DUNGAN	BOARD MEMBER	1.00	Director	$0	$0	$0
CRAIG SIMONSON	BOARD MEMBER/TREASURER	1.00	Officer Director	$0	$0	$0
LASHAWN THOMPSON	BOARD MEMBER/SECRETARY	1.00	Officer Director	$0	$0	$0
ANNE BALLANCE	BOARD MEMBER	1.00	Director	$0	$0	$0
KAREN PARKER	BOARD MEMBER	1.00	Director	$0	$0	$0
BUNNIE WARD	BOARD MEMBER	1.00	Director	$0	$0	$0
WANDA MCALLISTER	BOARD MEMBER	1.00	Director	$0	$0	$0
JENNIFER BROWN	PRINCIPAL	40.00	Officer	$158,854	$3,633	$162,487

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	$3,314,658	$5,085,554	$952,881	$-1,770,896

SC COMMUNITY SCHOOLS