Cooper School
Cooper School shows strong revenue and asset growth with no reported officer compensation, but 2020 expense reporting is unclear.
EIN: 208818159 · Charleston, SC · NTEE: B24 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.7M |
| Total Expenses | $2.6M |
| Program Spending | 85% |
| Net Assets | $1.9M |
| Transparency Score | 85/100 |
Is Cooper School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Cooper School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Cooper School
Cooper School (EIN: 208818159) is a nonprofit organization based in Charleston, SC, classified under NTEE code B24. The organization reported total revenue of $3.7M and total assets of $4.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cooper School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Cooper School is a mid-size nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 11.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.6M |
| Total Expenses | $2.6M |
| Surplus / Deficit | $-12,075 |
| Total Assets | $4.9M |
| Total Liabilities | $3.1M |
| Net Assets | $1.9M |
| Operating Margin | -0.5% |
| Debt-to-Asset Ratio | 62.1% |
| Months of Reserves | 22.9 months |
Financial Health Grade: C
In 2023, Cooper School reported a deficit of $12K with expenses exceeding revenue, holds 22.9 months of operating reserves (strong position), has a debt-to-asset ratio of 62.1% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Cooper School's revenue has grown at a compound annual growth rate (CAGR) of 11.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +6.6% | +29.9% | +3.3% |
| 2022 | +15.7% | +7.4% | +34.7% |
| 2021 | +17.4% | — | +20.1% |
| 2020 | +18.0% | -100.0% | +48.3% |
| 2019 | +12.6% | +23.7% | +98.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Cooper School with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Cooper School allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $12K, with expenses exceeding revenue.
- Debt-to-asset ratio: 62.1%.
Executive Compensation Analysis
Cooper School consistently reports 0% officer compensation across all available filings, indicating that no portion of its revenue is allocated to executive salaries, which is highly unusual and suggests either volunteer leadership or compensation is reported under other expense categories.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Cooper School's IRS 990 filings:
- Unexplained $0 expenses reported in 2020 despite significant revenue.
- Significant increase in liabilities without detailed explanation in provided data.
Strengths
The following positive indicators were identified for Cooper School:
- Consistent and strong revenue growth over the past decade (from $807,726 in 2014 to $2,567,361 in 2023).
- Substantial asset growth, indicating increasing organizational capacity (from $353,268 in 2014 to $4,921,877 in 2023).
- 0% reported officer compensation across all filings, suggesting a strong commitment to mission-focused spending.
- Generally stable financial operations with expenses typically aligning with revenue.
Frequently Asked Questions about Cooper School
Is Cooper School a legitimate charity?
Based on AI analysis of IRS 990 filings, Cooper School (EIN: 208818159) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Cooper School spend its money?
Cooper School directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Cooper School tax-deductible?
Cooper School is registered as a tax-exempt nonprofit (EIN: 208818159). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Cooper School's spending goes to programs?
Cooper School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Cooper School compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Cooper School is above average for NTEE category B24 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Cooper School located?
Cooper School is headquartered in Charleston, South Carolina and files with the IRS under EIN 208818159. It is classified under NTEE code B24.
How many years of IRS 990 filings does Cooper School have?
Cooper School has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $3.7M in total revenue.
Why were expenses reported as $0 in the 202006 filing period, despite revenue of $1,773,419?
This discrepancy needs clarification to understand how funds were utilized during that fiscal year.
How does Cooper School manage to operate without any reported officer compensation?
It's highly unusual for an organization of this size and growth to report 0% officer compensation, suggesting either volunteer leadership or compensation is categorized differently.
What is the nature of the significant increase in liabilities, from $110,293 in 2014 to $3,056,124 in 2023?
Understanding the purpose of these liabilities (e.g., mortgages, program investments) is crucial for assessing long-term financial health.
Filing History
IRS 990 filing history for Cooper School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Cooper School's revenue has grown by 275.3%, moving from $684K to $2.6M. Total assets increased by 1729.1% over the same period, from $269K to $4.9M. Total functional expenses rose by 374.4%, from $544K to $2.6M. In its most recent filing year (2023), Cooper School reported a deficit of $12K, with expenses exceeding revenue. The organization holds $3.1M in liabilities against $4.9M in assets (debt-to-asset ratio: 62.1%), resulting in net assets of $1.9M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.6M | $2.6M | $4.9M | $3.1M | — | View 990 |
| 2022 | $2.4M | $2.0M | $4.8M | $2.9M | — | View 990 |
| 2021 | $2.1M | $1.8M | $3.5M | $2.1M | — | View 990 |
| 2020 | $1.8M | $0 | $2.9M | $1.8M | — | View 990 |
| 2019 | $1.5M | $1.4M | $2.0M | $1.1M | — | View 990 |
| 2018 | $1.3M | $1.1M | $1.0M | $282K | — | View 990 |
| 2017 | $1.1M | $898K | $616K | $133K | — | View 990 |
| 2016 | $842K | $786K | $412K | $122K | — | View 990 |
| 2015 | $798K | $787K | $369K | $136K | — | — |
| 2014 | $808K | $783K | $353K | $110K | — | View 990 |
| 2013 | $663K | $636K | $425K | $207K | — | View 990 |
| 2012 | $622K | $609K | $422K | $230K | — | View 990 |
| 2011 | $684K | $544K | $269K | $90K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.6M, expenses of $2.6M, and assets of $4.9M (revenue +6.6% year-over-year).
- 2022: Revenue of $2.4M, expenses of $2.0M, and assets of $4.8M (revenue +15.7% year-over-year).
- 2021: Revenue of $2.1M, expenses of $1.8M, and assets of $3.5M (revenue +17.4% year-over-year).
- 2020: Revenue of $1.8M, expenses of $0, and assets of $2.9M (revenue +18.0% year-over-year).
- 2019: Revenue of $1.5M, expenses of $1.4M, and assets of $2.0M (revenue +12.6% year-over-year).
- 2018: Revenue of $1.3M, expenses of $1.1M, and assets of $1.0M (revenue +22.3% year-over-year).
- 2017: Revenue of $1.1M, expenses of $898K, and assets of $616K (revenue +29.6% year-over-year).
- 2016: Revenue of $842K, expenses of $786K, and assets of $412K (revenue +5.5% year-over-year).
- 2015: Revenue of $798K, expenses of $787K, and assets of $369K (revenue -1.2% year-over-year).
- 2014: Revenue of $808K, expenses of $783K, and assets of $353K (revenue +21.8% year-over-year).
- 2013: Revenue of $663K, expenses of $636K, and assets of $425K (revenue +6.7% year-over-year).
- 2012: Revenue of $622K, expenses of $609K, and assets of $422K (revenue -9.1% year-over-year).
- 2011: Revenue of $684K, expenses of $544K, and assets of $269K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Cooper School:
Data Sources and Methodology
This transparency report for Cooper School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.