South Carolina Christian Foundation 
The information on this page was last updated 4/8/2026. If you see errors or omissions, please email: [email protected]
Summary
South Carolina Christian Foundation is a local, Gospel-focused community foundation that helps others recognize the call to steward God's resources well.
Contact information
Mailing address:
South Carolina Christian Foundation
PO Box 172233
Spartanburg, SC 29301
Website: www.scchristianfoundation.org
Phone: 864-949-5800
Email: [email protected]
Organization details
EIN: 582362123
CEO/President: Bobby McDonald
Chairman: David Bishop
Board size: 7
Founder: David Bishop
Ruling year: 1998
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2016
Purpose
To establish a culture of Biblical stewardship across the Palmetto State that changes lives today and forever. To this ultimate end...
SCCF works for donors, financial advisors, wealth managers, and estate planners.
SCCF works with non-profit organizations to address our state's most pressing challenges more effectively.
SCCF works toward a unified effort of making a Gospel imprint in every county of South Carolina.
Mission statement
We exist to disciple the hearts of individuals toward more generous and proactive philanthropy to transform communities and advance the Gospel of Jesus Christ. We accomplish this by educating, advising, and connecting givers with like-minded and like-passioned people to make a greater eternal impact.
Statement of faith
We believe there is one sovereign God, the Creator and Owner of all things, who eternally exists in three persons - Father, Son and Holy Spirit.
We believe God has revealed Himself through His Word, written in the pages of Holy Scripture, the Bible, and living through the incarnation of the Son in Jesus Christ.
We believe the Bible to be the inerrant, inspired, and the only infallible, authoritative Word of God.
We believe in the divinity of our Lord Jesus Christ, His virgin birth, His sinless life, in His miracles, His substitutionary and atoning death through His shed blood on the cross, His bodily resurrection, His ascension to the right hand of the Father, His current reign over all things and His forthcoming personal return in power and glory.
We believe and recognize that all people have sinned and, as a result, people's brokenness is demonstrated in numerous ways that are contrary to God's ways and Word, including greed, selfishness, covetousness, and immorality. Because of the public discussion and legal attention being given to gender, marriage, and sexuality, it is necessary to present the following statements specifically addressing these issues.
1. We believe God wonderfully and immutably creates each person as male or female according to His divine will and plan. These two distinct, complementary genders together reflect the image and nature of God. Rejection of one's biological sex is a rejection of the image of God within that person and of their God-given identity. Likewise, the affirmation and encouragement by others toward such rejection is to be understood as willingly promoting sin and giving false cause for others to reject God.
2. We believe the term "marriage" has only one meaning: the uniting of one man and one woman in a single, exclusive union, as delineated in the Bible. We believe God intends intimate sexual relations to only occur between one man and one woman who are wed to each other as the sign of the marriage covenant. We believe that God has commanded no intimate sexual activity be engaged in outside of a marriage between a man and a woman.
3. We believe that any form of sexual immorality (including adultery, pre-marital or extra-marital sex, homosexuality, lesbianism, bisexual conduct, bestiality, incest, and use of pornography) is sinful and offensive to God.
4. We believe God offers redemption and restoration to all who confess and forsake their sin, seeking His mercy and forgiveness through Jesus Christ.
5. We believe every person must be afforded compassion, love, respect, and dignity. Hateful and harassing behavior or attitudes directed toward any individual are to be repudiated and are not in accord with the Bible, the doctrines of the Christian faith nor the example of our Savior, the Lord Jesus Christ.
We believe for the salvation of lost and sinful people regeneration by the Holy Spirit is absolutely essential.
We believe in the present ministry of the Holy Spirit by whose indwelling the Christian is enabled to live a godly life characterized by Biblical stewardship.
We believe in the resurrection of both the saved and the lost; those who are saved will inherit eternal life and those who are lost will receive eternal punishment.
We believe the Church, the body of Christ, is made up of all those who by grace through faith have placed their trust and hope for salvation in Jesus Christ.
We believe in the Church there is a diversity of gifts, roles and offices such that every believer holds specific responsibilities. Yet there is also the spiritual unity of believers in our Lord Jesus Christ sharing a common command to love God and love neighbor and a common commission to make disciples of all people.
Donor confidence score
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Transparency grade
C
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Financial efficiency ratings
Sector: Christian Foundations
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 932 of 1423 | 12 of 23 |
| Fund acquisition rating | | 1414 of 1423 | 18 of 23 |
| Resource allocation rating | | 591 of 1423 | 10 of 23 |
| Asset utilization rating | | 495 of 1424 | 11 of 23 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 0% | 1% | 1% | 1% | 1% | 1% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 0% | 1% | 1% | 1% | 1% | 1% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 81% | 68% | 97% | 94% | 82% | 97% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 0% | 1% | 1% | 1% | 2% | 3% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 19% | 32% | 3% | 6% | 18% | 3% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Program expense ratio Program expense ratio = Program services / Total expenses | 95% | 96% | 96% | 96% | 96% | 95% |
Spending ratio Spending ratio = Total expenses / Total revenue | 79% | 77% | 72% | 105% | 48% | 19% |
Program output ratio Program output ratio = Program services / Total revenue | 73% | 73% | 69% | 101% | 46% | 18% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 21% | 23% | 28% | -5% | 52% | 81% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 7% | 9% | 11% | -2% | 16% | 57% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 5% | 3% | 3% | 3% | 2% | 2% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.29 | 0.30 | 0.29 | 0.32 | 0.15 | 0.13 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.21 | 1.05 | 1.12 | 1.02 | 1.31 | 1.39 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 0.31 | 0.31 | 0.32 | 0.32 | 0.20 | 0.18 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Current ratio Current ratio = Total current assets / Total current liabilities | 390.87 | 2843.47 | 2496.64 | 2021.76 | 0.00 | 3620.52 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 38.01 | 38.59 | 37.17 | 37.11 | 61.18 | 65.54 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2020 | 2019 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 1% | 1% | 1% | 1% | 1% | 2% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 324% | 335% | 345% | 312% | 662% | 746% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Cash | $8,444,870 | $7,272,084 | $6,980,039 | $8,166,107 | $3,874,521 |
| Receivables, inventories, prepaids | $0 | $0 | $0 | $0 | $0 |
| Short-term investments | $34,815,697 | $30,906,581 | $26,565,074 | $18,807,828 | $17,425,024 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $43,260,567 | $38,178,665 | $33,545,113 | $26,973,935 | $21,299,545 |
| Long-term investments | $1,353,132 | $3,962,112 | $0 | $0 | $0 |
| Fixed assets | $5,733 | $7,333 | $0 | $0 | $0 |
| Other long-term assets | $778,623 | $780,917 | $617,500 | $8,410,974 | $8,220,974 |
| Total long-term assets | $2,137,488 | $4,750,362 | $617,500 | $8,410,974 | $8,220,974 |
| Total assets | $45,398,055 | $42,929,027 | $34,162,613 | $35,384,909 | $29,520,519 |
| Liabilities | 2024 | 2023 | 2022 | 2020 | 2019 |
| Payables and accrued expenses | $15,214 | $15,292 | $16,592 | $0 | $5,883 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $15,214 | $15,292 | $16,592 | $0 | $5,883 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $382,449 | $396,657 | $287,944 | $378,737 | $441,007 |
| Total long-term liabilities | $382,449 | $396,657 | $287,944 | $378,737 | $441,007 |
| Total liabilities | $397,663 | $411,949 | $304,536 | $378,737 | $446,890 |
| Net assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Without donor restrictions | $44,418,021 | $42,105,305 | $33,858,077 | $35,006,172 | $29,073,629 |
| With donor restrictions | $582,371 | $411,773 | $0 | $0 | $0 |
| Net assets | $45,000,392 | $42,517,078 | $33,858,077 | $35,006,172 | $29,073,629 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2020 | 2019 |
| Total contributions | $11,991,908 | $16,457,733 | $9,642,765 | $9,000,524 | $20,052,708 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $5,379,830 | $459,018 | $665,721 | $1,943,597 | $523,631 |
| Other revenue | $151,029 | $104,428 | $3,361 | $3,960 | $0 |
| Total other revenue | $5,530,859 | $563,446 | $669,082 | $1,947,557 | $523,631 |
| Total revenue | $17,522,767 | $17,021,179 | $10,311,847 | $10,948,081 | $20,576,339 |
| Expenses | 2024 | 2023 | 2022 | 2020 | 2019 |
| Program services | $12,853,942 | $11,781,945 | $10,434,603 | $5,065,548 | $3,704,494 |
| Management and general | $468,152 | $422,907 | $288,852 | $106,405 | $91,035 |
| Fundraising | $124,262 | $116,497 | $118,819 | $118,794 | $102,967 |
| Total expenses | $13,446,356 | $12,321,349 | $10,842,274 | $5,290,747 | $3,898,496 |
| Change in net assets | 2024 | 2023 | 2022 | 2020 | 2019 |
| Surplus (deficit) | $4,076,411 | $4,699,830 | ($530,427) | $5,657,334 | $16,677,843 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $4,076,411 | $4,699,830 | ($530,427) | $5,657,334 | $16,677,843 |
Compensation
| Name | Title | Compensation |
| Robert McDonald | President | $124,050 |
Compensation data as of: 12/31/2024
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 4/8/2026. To update the information below, please email: [email protected]