Nonprofit · EIN 99-2055663
SOUTH CAROLINA CHILDRENS FUND
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,737,326 | $1,070,142 | $667,184 | $981,865 | $3,555 | $978,310 |
| December 31, 2024 | 990 | $1,009,346 | $668,220 | $341,126 | $691,126 | $350,000 | $341,126 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,724,124
- Program service revenue
- $0
- Investment income
- $13,052
- Other revenue
- $150
Expenses
- Grants and similar amounts paid
- $575,000
- Compensation of officers, directors and key employees
- $285,814
- Salaries, compensation and benefits (total)
- $285,814
- Professional fundraising fees
- $0
- Legal fees
- $2,446
- Accounting fees
- $34,855
- Travel
- $20,307
- Program services (functional)
- $815,274
- Management and general (functional)
- $140,110
- Fundraising (functional)
- $114,758
Balance sheet and other
- Total assets, start of year
- $691,126
- Total assets, end of year
- $981,865
- Total liabilities, end of year
- $3,555
- Net assets, end of year
- $978,310
- Net assets without donor restrictions
- $928,310
- Net assets with donor restrictions
- $50,000
- Gross receipts
- $1,737,326
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2024
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER RESZKOWSKI | CEO Officer | 40 | $150,629 |
| NIKKI DICKENS | CHIEF PORTFO Officer | 40 | $135,185 |
| JESSICA AARON | PRESIDENT Trustee or director, Officer | 10 | $0 |
| KIRA ORANGE JONES | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| LAUREN HERTERICH | BOARD MEMBER Trustee or director | 2 | $0 |
| JENNIFER BRONSON | BOARD MEMBER Trustee or director | 2 | $0 |
| LUCY MACKILLIGIN GUFFEY | BOARD MEMBER Trustee or director | 2 | $0 |
| CAROLINE MCKEE | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER RESZKOWSKI | SENIOR FELLO Officer | 25 | $75,000 |
| JESSICA AARON | PRESIDENT Trustee or director, Officer | 10 | $0 |
| KIRA ORANGE JONES | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| LAUREN HERTERICH | BOARD MEMBER Trustee or director | 2 | $0 |
| JENNIFER BRONSON | BOARD MEMBER Trustee or director | 2 | $0 |
| LUCY MACKILLIGIN GUFFEY | BOARD MEMBER Trustee or director | 2 | $0 |
| CAROLINE MCKEE | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1901 MAIN ST FL 2001 FL 18, COLUMBIA, SC 29201-2435
- Principal officer (990 for 2025)
- JESSICA AARON, 1901 MAIN STREET 18TH FLOOR 2001, COLUMBIA, SC 29201
- Signed the 990
- JESSICA AARON, PRESIDENT
- Phone
- (860) 486-1974
- Return prepared by
- ALTRUIC ADVISORS CPAS
Mission
TO MAKE STRATEGIC, CATALYTIC INVESTMENTS AND PROVIDE EXPERTISE AND TECHNICAL ASSISTANCE TO EDUCATIONAL ORGANIZATIONS ACROSS SOUTH CAROLINA.
Program accomplishments
- WE SUPPORT THE GROWTH AND DEVELOPMENT OF HIGH-QUALITY SCHOOLS THAT ARE SERVING THE HIGHEST-NEED STUDENTS AND FAMILIES. WE ALSO SUPPORT THE ADVOCACY AND PUBLIC AWARENESS ENVIRONMENT THAT LEADS TO MORE ELEVATED PUBLIC DISCOURSE ABOUT THE SOLUTION SETS NEEDED FOR STUDENTS AND FAMILIES TO ACCESS NEW EDUCATIONAL OPPORTUNITIES. THIS OFTEN INVOLVES WORKING ALONGSIDE HIGH-QUALITY PUBLIC CHARTER SCHOOL OPERATORS AS THEY LAUNCH, GROW, EXPAND, AND REPLICATE; EXAMPLES OF INVESTMENTS INCLUDE GRANTS MADE TO COMPASS COLLEGIATE ACADEMY AND LIBERTY STEAM PUBLIC CHARTER SCHOOLS. IT ALSO INCLUDED A SUBSTANTIAL PUBLIC MATCHING INVESTMENT MADE TO THE POST & COURIER'S EDUCATION LAB AND THE NATIONAL POLICY ORGANIZATION EXCELINED.Expenses $815,274 · grants $575,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-2055663
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $981,865
- Income (IRS master file)
- $1,737,326
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,737,326 | $1,070,142 | $981,865 | IRS |
| 990 | December 2024 | $1,009,346 | $668,220 | $691,126 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-2055663).
Questions about SOUTH CAROLINA CHILDRENS FUND
- What is the EIN of SOUTH CAROLINA CHILDRENS FUND?
- The employer identification number (EIN) of SOUTH CAROLINA CHILDRENS FUND is 99-2055663.
- Is SOUTH CAROLINA CHILDRENS FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to SOUTH CAROLINA CHILDRENS FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH CAROLINA CHILDRENS FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOUTH CAROLINA CHILDRENS FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH CAROLINA CHILDRENS FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOUTH CAROLINA CHILDRENS FUND?
- The 990 for the year ended December 31, 2025 names JESSICA AARON.
- Who are the officers and directors of SOUTH CAROLINA CHILDRENS FUND?
- The 990 for the year ended December 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $150,629 (CHRISTOPHER RESZKOWSKI, CEO).
- How much revenue does SOUTH CAROLINA CHILDRENS FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,737,326, expenses of $1,070,142 and total assets of $981,865 at year end.
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