Lowcountry AIDS Services Childs

Also known as Palmetto Community CARE

Charleston, SC · EIN 57-0905550 · 501(c)(3) · Publicly supported organization (170(b)(1)(A)(vi))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

Lowcountry AIDS Services Childs reported $14.0 million in revenue and $14.2 million in expenses for calendar year 2024. Of every $100 it spent, $91.58 went to program services, $6.44 to management and general costs and $1.98 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 66.7% of the total. Government grants made up 31.2%. The highest compensation it reported for one person was $208,644 (EXEC DIRECTO). 1 person received more than $100,000 in reportable compensation. Revenue rose 121% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $14M

Program services$91.58 $13M
Management & general$6.44 $912K
Fundraising$1.98 $281K

For context, the median across 2,433 covered unclassified charities: $88.27 programs, $11.68 management, $0.05 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $14M

Contributions & grants (non-government)$0.25 $35,086
Government grants$31.18 $4.4M
Program service revenue$66.67 $9.3M
Investment income$0.15 $21,064
Other revenue$1.75 $245K

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

2024 filing. Median across 2,433 covered charities in this category, from their latest filings.
Measure	2024	Median
Program services Part IX 25(B) ÷ 25(A)	91.6%	86.7%
Management & general Part IX 25(C) ÷ 25(A)	6.4%	11.5%
Fundraising Part IX 25(D) ÷ 25(A)	2.0%	0.0%
Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h	$0.06	$0.01
Contributions & grants share of revenue Part VIII 1h ÷ 12	31.4%	29.9%
Government grants share of revenue Part VIII 1e ÷ 12	31.2%	3.8%
Program service revenue share Part VIII 2g ÷ 12	66.7%	58.9%
Highest reported compensation Part VII-A, columns D–F	$208,644	$301,601
Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A)	1.47%	1.38%
People paid over $100,000 Part VII, line 2	1	6
Net assets, in months of expenses Part X 33(B) ÷ monthly expenses	5.0	6.8
Independent voting board members Part VI 1a–1b	6 of 6	100.0%

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

2024 · Form 990, Part III · the three largest programs by expense

$12M expenses · 92.3% of program spending · grants $9.7M

To provide assisstance and support to people with AIDS or HIV infection, their families, friends, and loved ones; to act as an advocacy and resource agency

$382K expenses · 2.9% of program spending

To provide volunteer training and give assistance to health care and social service providers

$380K expenses · 2.9% of program spending

To provide information and education to the public about AIDS and related illnesses

$238K all other programs (line 4d)

Highest reported compensation

2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here

Role	From this org	From related orgs	Other	Total
EXEC DIRECTO Officer, 40.00 hrs/week	$208,644	$0	$0	$208,644

1 people received more than $100,000 in reportable compensation from Lowcountry AIDS Services Childs (Part VII, line 2). Compensation of current officers, directors and key employees totaled $209K (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked

RevenueExpenses

Filing	Revenue	Expenses	Programs	Net assets	Top pay
2024 ⓘ	$14M	$14M	91.6%	$5.9M	$208,644
2023 ⓘ	$11M	$11M	98.2%	$5.3M	$189,429
2022 ⓘ	$9.7M	$9.0M	98.6%	$4.7M	$174,091
2021 ⓘ	$8.3M	$7.9M	98.3%	$4.1M	$145,000
2020 ⓘ	$7.7M	$6.9M	98.4%	$3.5M	$144,999
2019 ⓘ	$6.3M	$5.7M	98.1%	$2.7M	—

Governance answers, as filed

2024 · 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–1b6 · 6 independent
Audited financial statements Part XII 2bNo
Conflict-of-interest policy Part VI 12aNo
Whistleblower policy Part VI 13No
Document retention policy Part VI 14No
Independent process for top executive pay Part VI 15aNo
Board given the 990 before filing Part VI 11aNo
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 558

Private foundation grants it received

2 private foundations reported grants to Lowcountry AIDS Services Childs totaling $44,000 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 Lowcountry AIDS Services Childs's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Lowcountry AIDS Services Childs, you can publish a response that is linked from this page.

Report a correction Respond as Lowcountry AIDS Services Childs How this works

Similar-sized charities in this cause

Nourish Pierce County
Tacoma, WA · revenue $14M · programs 89.7% · 2024
Make-A-Wish Foundation of Illinois
Chicago, IL · revenue $14M · programs 68.2% · FY2025
Lawrence Family Jewish Community Centers of San Diego County
LA Jolla, CA · revenue $14M · programs 78.1% · FY2025
Vilcap
Houston, TX · revenue $14M · programs 92.7% · 2024
The ARC in Hawaii
Honolulu, HI · revenue $14M · programs 85.4% · FY2025

All unclassified charities · Largest charities in South Carolina

Questions people ask

How much of Lowcountry AIDS Services Childs's spending goes to programs?

In calendar year 2024, Lowcountry AIDS Services Childs reported that 91.6% of its $14.2 million in expenses went to program services, 6.4% to management and general and 2.0% to fundraising (Form 990, Part IX).

How much does Lowcountry AIDS Services Childs pay its top executive?

The largest total compensation Lowcountry AIDS Services Childs reported for one person in calendar year 2024 was $208,644, for the role of EXEC DIRECTO (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Lowcountry AIDS Services Childs get its money?

Of $14.0 million in revenue in calendar year 2024, 31.4% came from contributions and grants (including 31.2% from government grants) and 66.7% from program service revenue (Form 990, Part VIII).

Is Lowcountry AIDS Services Childs a registered charity?

The IRS lists EIN 57-0905550 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

2024: Form 990 for calendar year 2024, object 202533179349305723 · read the filing · XML
2023: Form 990 for calendar year 2023, object 202412959349300026 · read the filing
2022: Form 990 for calendar year 2022, object 202312239349301301 · read the filing
2021: Form 990 for calendar year 2021, object 202213159349301106 · read the filing
2020: Form 990 for calendar year 2020, object 202133199349307668 · read the filing
2019: Form 990 for calendar year 2019, object 202043109349301639 · read the filing

All filings for EIN 57-0905550: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.