Daniel O Morris South Carolina Low Country Heritage Trust

Daniel O Morris South Carolina Low Country Heritage Trust faces persistent operating deficits and declining assets.

EIN: 204515695 · Ridgeland, SC · NTEE: T23 · Updated: 2026-03-28

$1.1MRevenue

$2.8MAssets

55/100Mission Score (Fair)

T23

About Daniel O Morris South Carolina Low Country Heritage Trust

Daniel O Morris South Carolina Low Country Heritage Trust (EIN: 204515695) is a nonprofit organization based in Ridgeland, SC, classified under NTEE code T23. The organization reported total revenue of $1.1M and total assets of $2.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Daniel O Morris South Carolina Low Country Heritage Trust's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Daniel O Morris South Carolina Low Country Heritage Trust exhibits a concerning trend of consistent operating deficits, with expenses significantly outpacing revenue in most recent years. For instance, in 2023, expenses were $409,933 against revenues of $180,558, and similar patterns are observed in prior periods. This sustained deficit spending has led to a gradual decline in assets, from $4,053,447 in 2011 to $2,901,817 in 2023. While the organization reports 0% officer compensation across all filings, which is a positive for minimizing administrative overhead, the overall financial sustainability is questionable given the persistent revenue shortfall. The lack of detailed expense breakdowns in the provided data makes a precise assessment of spending efficiency challenging, but the consistent net losses are a significant concern for long-term viability.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Daniel O Morris South Carolina Low Country Heritage Trust with a Mission Score of 55 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 20%
programs: 70%
fundraising: 10%

According to IRS 990 filings, Daniel O Morris South Carolina Low Country Heritage Trust allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers or key employees receive compensation, which is highly unusual for an organization of this asset size ($2.9 million in 2023) and suggests a volunteer-led or externally funded leadership structure.

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 Daniel O Morris South Carolina Low Country Heritage Trust's IRS 990 filings:

Consistent operating deficits, with expenses significantly exceeding revenue in most years (e.g., 2023 revenue $180,558 vs. expenses $409,933).
Declining asset base over time, from $4,053,447 in 2011 to $2,901,817 in 2023, indicating unsustainable spending.
High liabilities relative to revenue in recent years (e.g., $393,839 liabilities in 2023 against $180,558 revenue).

Strengths

The following positive indicators were identified for Daniel O Morris South Carolina Low Country Heritage Trust:

Zero officer compensation reported across all filings, indicating a volunteer-led or highly efficient leadership structure.
Long operational history with 10 years of filing data, suggesting established presence.

Frequently Asked Questions about Daniel O Morris South Carolina Low Country Heritage Trust

How does the organization cover its consistent operating deficits?

The organization appears to be covering its operating deficits by drawing down its assets, as evidenced by the decline from $4,053,447 in 2011 to $2,901,817 in 2023.

What is the long-term sustainability plan given the persistent revenue shortfall?

The provided data does not detail a long-term sustainability plan, but the consistent trend of expenses exceeding revenue (e.g., $409,933 expenses vs. $180,558 revenue in 2023) suggests a need for a revised financial strategy.

What are the primary expense categories given the lack of officer compensation?

Without detailed expense breakdowns, it's difficult to pinpoint primary categories, but with 0% officer compensation, the significant expenses (e.g., $409,933 in 2023) are likely allocated to program activities, administrative overhead, and potentially other operational costs.

Filing History

IRS 990 filing history for Daniel O Morris South Carolina Low Country Heritage Trust showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2011–2023), Daniel O Morris South Carolina Low Country Heritage Trust's revenue has grown by 633.1%, moving from $25K to $181K. Total assets decreased by 28.4% over the same period, from $4.1M to $2.9M. Total functional expenses rose by 2196.5%, from $18K to $410K. In its most recent filing year (2023), Daniel O Morris South Carolina Low Country Heritage Trust reported a deficit of $229K, with expenses exceeding revenue. The organization holds $394K in liabilities against $2.9M in assets (debt-to-asset ratio: 13.6%), resulting in net assets of $2.5M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$181K	$410K	$2.9M	$394K	—	View 990
2022	$109K	$399K	$3.3M	$596K	—	View 990
2021	$262K	$387K	$3.7M	$583K	—	View 990
2020	$158K	$362K	$4.0M	$624K	—	View 990
2019	$120K	$393K	$3.7M	$517K	—	View 990
2015	$61K	$356K	$3.6M	$1	—	View 990
2014	$73K	$248K	$3.9M	$1	—	View 990
2013	$36K	$190K	$4.1M	$1	—	View 990
2012	$17K	$28K	$4.0M	$0	—	View 990
2011	$25K	$18K	$4.1M	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $181K, expenses of $410K, and assets of $2.9M (revenue +64.9% year-over-year).
2022: Revenue of $109K, expenses of $399K, and assets of $3.3M (revenue -58.2% year-over-year).
2021: Revenue of $262K, expenses of $387K, and assets of $3.7M (revenue +65.2% year-over-year).
2020: Revenue of $158K, expenses of $362K, and assets of $4.0M (revenue +32.3% year-over-year).
2019: Revenue of $120K, expenses of $393K, and assets of $3.7M (revenue +97.7% year-over-year).
2015: Revenue of $61K, expenses of $356K, and assets of $3.6M (revenue -17.3% year-over-year).
2014: Revenue of $73K, expenses of $248K, and assets of $3.9M (revenue +101.2% year-over-year).
2013: Revenue of $36K, expenses of $190K, and assets of $4.1M (revenue +117.0% year-over-year).
2012: Revenue of $17K, expenses of $28K, and assets of $4.0M (revenue -31.8% year-over-year).
2011: Revenue of $25K, expenses of $18K, and assets of $4.1M.

Data Sources and Methodology

This transparency report for Daniel O Morris South Carolina Low Country Heritage Trust 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.