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Presbyterian Communities of South Carolina

Columbia, SC · EIN 57-0373677 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for calendar year 2025 (tax year 2025) · View the filing · Correct or respond

Presbyterian Communities of South Carolina reported $87.6 million in revenue and $87.6 million in expenses for calendar year 2025. Of every $100 it spent, $72.37 went to program services, $27.16 to management and general costs and $0.47 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 98.3% of the total. The highest compensation it reported for one person was $425,790 (CEO). 33 people received more than $100,000 in reportable compensation. Revenue rose 47% between 2019 and 2025. Source: Form 990, 2025.

Where $100 of spending went

Calendar year 2025 · Form 990, Part IX, line 25 · total expenses $88M

For context, the median across 3,614 covered human services charities: $88.27 programs, $11.52 management, $0.21 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2025 · Form 990, Part VIII · total revenue $88M

The 990 scorecard · same measures for every charity, no grades

2025 filing. Median across 3,614 covered charities in this category, from their latest filings.
Measure2025Median
Program services
Part IX 25(B) ÷ 25(A)
72.4%87.2%
Management & general
Part IX 25(C) ÷ 25(A)
27.2%11.4%
Fundraising
Part IX 25(D) ÷ 25(A)
0.5%0.2%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$1.02$0.02
Contributions & grants share of revenue
Part VIII 1h ÷ 12
0.5%20.6%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%2.4%
Program service revenue share
Part VIII 2g ÷ 12
98.3%70.8%
Highest reported compensation
Part VII-A, columns D–F
$425,790$274,992
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
0.49%1.18%
People paid over $100,000
Part VII, line 2
336
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
4.06.9
Independent voting board members
Part VI 1a–1b
14 of 14100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2025 · Form 990, Part III · the three largest programs by expense
$63M expenses · 100.0% of program spending · grants $978K · revenue $86M

The Organization currently operates six retirement communities in various locations across South Carolina providing independent living accommodations, assisted living and skilled nursing. In 2025, an average of 933 residents were served each month across the continuum of care. The Organization also provides assistance in the form of reduced fees to qualifying residents who have exhausted their financial resources. The charges foregone related to this assistance, or financial subsidy, net of recoveries, amounted to $977,973 and $1,040,708 during 2025 and 2024, respectively. There were 18…

Highest reported compensation

2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
CEO
Officer, 35.0 hrs/week
$402,322$0$23,468$425,790
COO
Officer, 40.0 hrs/week
$244,614$0$42,723$287,337
CFO
Officer, 35.0 hrs/week
$224,243$0$18,066$242,309
Executive Director
Highest compensated employee, 40.0 hrs/week
$190,727$0$9,089$199,816
Executive Director
Highest compensated employee, 40.0 hrs/week
$171,738$0$8,307$180,045
Executive Director
Highest compensated employee, 40.0 hrs/week
$162,651$0$14,168$176,819
Director of Clinical Ops.
Highest compensated employee, 40.0 hrs/week
$158,371$0$14,896$173,267
Director of IT
Highest compensated employee, 40.0 hrs/week
$157,762$0$14,761$172,523

33 people received more than $100,000 in reportable compensation from Presbyterian Communities of South Carolina (Part VII, line 2). Compensation of current officers, directors and key employees totaled $871K (Part IX, line 5).

7 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$25M$50M$75M$100M2019202020212022202320242025$88M$88M
FilingRevenueExpensesProgramsNet assetsTop pay
2025 ⓘ$88M$88M72.4%$29M$425,790
2024 ⓘ$83M$85M71.6%$26M$397,502
2023 ⓘ$77M$79M71.6%$27M$364,052
2022 ⓘ$64M$69M73.0%$28M$347,628
2021 ⓘ$59M$61M72.4%$27M$329,250
2020 ⓘ$59M$62M71.7%$28M$247,867
2019 ⓘ$59M$62M72.3%$30M$333,046

Governance answers, as filed

2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b14 · 14 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13No
  • Document retention policy Part VI 14No
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 51,763
  • Volunteers Part I, line 622

Largest outside contractors

2025 · Form 990, Part VII, Section B · businesses only
RDG Planning and Design
Architect and Engineering
$2,412,342
Shiftkey LLC
Conteact Employees
$749,724
Cullum Services Inc
Hvac
$547,490
Rampey Services LLC
Construction
$402,525

Individuals listed as contractors are left out. 33 contractors were paid more than $100,000 in all.

Private foundation grants it received

3 private foundations reported grants to Presbyterian Communities of South Carolina totaling $52,833 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Presbyterian Communities of South Carolina's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Presbyterian Communities of South Carolina, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All human services charities · Largest charities in South Carolina

Questions people ask

How much of Presbyterian Communities of South Carolina's spending goes to programs?

In calendar year 2025, Presbyterian Communities of South Carolina reported that 72.4% of its $87.6 million in expenses went to program services, 27.2% to management and general and 0.5% to fundraising (Form 990, Part IX).

How much does Presbyterian Communities of South Carolina pay its top executive?

The largest total compensation Presbyterian Communities of South Carolina reported for one person in calendar year 2025 was $425,790, for the role of CEO (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Presbyterian Communities of South Carolina get its money?

Of $87.6 million in revenue in calendar year 2025, 0.5% came from contributions and grants and 98.3% from program service revenue (Form 990, Part VIII).

Is Presbyterian Communities of South Carolina a registered charity?

The IRS lists EIN 57-0373677 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024, 2025. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2025: Form 990 for calendar year 2025, object 202642059349301004 · read the filing
  • 2024: Form 990 for calendar year 2024, object 202513149349301221 · read the filing
  • 2023: Form 990 for calendar year 2023, object 202423189349309382 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202303129349300040 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202213189349315131 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202143199349302074 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202033179349307073 · read the filing

All filings for EIN 57-0373677: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.