LEGACY EARLY COLLEGE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LEGACY EARLY COLLEGE (EIN 20-5257052)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202511349349305681
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T12:58:52-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 522212837 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENE FINNEY CAULEY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 908 N MAIN ST | AddressLine1Txt |
| City | ANDERSON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29621 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205257052 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGACY EARLY COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 8642480646 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 WOODSIDE AVENUE | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29611 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER MOORE | PersonNm |
| Person Title | DIRECTOR OF FINANCE | PersonTitleTxt |
| Phone | 8645580626 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER S CAULEY | PreparerPersonNm |
| PTIN | P00534004 | PTIN |
| Phone | 8642258713 | PhoneNum |
| Preparation | 2025-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM BROWN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 WOODSIDE AVENUE | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,453,657 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEGACYEARLYCOLLEGE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | LEGACY EARLY COLLEGE EXISTS TO PROVIDE AN ALTERNATIVE EDUCATION CHOICE FOR PARENTS AND STUDENTS OF GREENVILLE COUNTY, SC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 395 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $24,392,353 | PYContributionsGrantsAmt |
| CY Contributions Grants | $24,774,855 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $220,716 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $172,788 | CYProgramServiceRevenueAmt |
| PY Investment Income | $142,209 | PYInvestmentIncomeAmt |
| CY Investment Income | $403,727 | CYInvestmentIncomeAmt |
| PY Other Revenue | $35,396 | PYOtherRevenueAmt |
| CY Other Revenue | $102,287 | CYOtherRevenueAmt |
| PY Total Revenue | $24,790,674 | PYTotalRevenueAmt |
| CY Total Revenue | $25,453,657 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $16,580,546 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,839,792 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,496,523 | PYOtherExpensesAmt |
| CY Other Expenses | $7,593,324 | CYOtherExpensesAmt |
| PY Total Expenses | $24,077,069 | PYTotalExpensesAmt |
| CY Total Expenses | $25,433,116 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $713,605 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $20,541 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,185,242 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,783,622 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,104,114 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,521,819 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,081,128 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,261,803 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF LEGACY EARLY COLLEGE IS TO OFFER A QUALITY, RIGOROUS, AND RELEVANT EDUCATION PROGRAM LEADING TO COLLEGE GRADUATION AND EMPOWERING UNDERSERVED URBAN STUDENTS TO BECOME PRODUCTIVE, HEALTHY, PRINCIPLED CITIZENS IN A CHANGING SOCIETY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $22,353,894 | ExpenseAmt |
| Revenue | $172,788 | RevenueAmt |
| Desc | LEGACY'S EDUCATION MODEL COMBINES ACADEMIC EXCELLENCE, NUTRITION, AND FITNESS. LEGACY IS A SCHOOL OF 80 PERCENT MASTERY, SERVES ONLY NUTRITIOUS MEALS, AND IS THE ONLY PUBLIC SCHOOL IN SOUTH CAROLINA TO PROVIDE DAILY PHYSICAL EDUCATION FOR EVERY SCHOLAR. SCHOLARS ARE ALSO TAUGHT CORE SOCIAL, RELATIONSHIP AND EMOTIONAL SKILLS. LEGACY EARLY COLLEGE SERVED OVER 1,600 STUDENTS IN FY24. | Desc |
| Total Program Service Expenses | $22,353,894 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 395 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER MOORE | PersonNm |
| Phone | 8642480646 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 WOODSIDE AVENUE | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29611 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DWIGHT HO-SANG | |||||||
| CHIEF SCHOOL | 50.00 | Yes (X) | $152,223 | $0 | $20,601 | ||
| VIRGINIA BURROWS | |||||||
| DIR. OF PROG | 40.00 | Yes (X) | $132,658 | $0 | $25,749 | ||
| LACHERYL SMITH COLEMAN | |||||||
| HEAD OF SCHO | 40.00 | Yes (X) | $132,360 | $0 | $17,922 | ||
| JENNIFER MOORE | |||||||
| DIRECTOR OF | 55.00 | $139,050 | $0 | $11,124 | Yes (X) | ||
| CHARLES RATTERREE | |||||||
| COO | 50.00 | Yes (X) | $119,844 | $0 | $26,322 | ||
| KATHERINE SUMMERSETT | |||||||
| DIRECTOR OF | 40.00 | Yes (X) | $101,317 | $0 | $19,966 | ||
| WILLIAM BROWN | |||||||
| FOUNDER/CHAI | 20.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| CARY HALL | |||||||
| VICE PRESIDE | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| STEVE LANZL | |||||||
| SECRETARY/TR | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| CHARLES BREWER | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CHARLES CLAXTON | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| HELEN IRBY | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ADELA MENDOZA | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID MITCHELL | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CHRISTOPHER RUSZKOWSKI | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| CARL STECKER | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| LLYN STRONG | |||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOSEPH SULLIVAN | |||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $777,452 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $121,684 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHARTWELLS | |||||
| 7092B HOWARD STREET | SPARTANBURG | SC | 29303 | FOOD SERVICES | $1,452,497 |
| SC PUBLIC CHARTER SCHOOL DISTRICT | |||||
| 1824 BARNWELL STREET | COLUMBIA | SC | 29201 | CHARTER MGMT | $357,497 |
| BONITZ FLOORING GROUP INC | |||||
| PO BOX 896886 | CHARLOTTE | NC | 28289 | CONTRACTOR | $224,300 |
| ENCORE TECHNOLOGY GROUP LLC | |||||
| PO BOX 1335 | CHARLOTTE | NC | 28201 | IT SERVICES | $191,895 |
| CHIEF SERVICES AND SECURITY SOLUTION | |||||
| 418 SE MAIN STREET | SIMPSONVILLE | SC | 29681 | SECURITY | $176,204 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $23,760,986 | GovernmentGrantsAmt |
| All Other Contributions | $1,013,869 | AllOtherContributionsAmt |
| Total Contributions | $24,774,855 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT ACTIVITY FEES | 611600 | $82,013 | $82,013 |
| ADMISSIONS | 611600 | $59,796 | $59,796 |
| BOOKSTORE | 611600 | $20,959 | $20,959 |
| LUNCH SALES | 611600 | $5,403 | $5,403 |
| OTHER | 611600 | $4,617 | $4,617 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $172,788 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $403,727 | TotalRevenueColumnAmt |
| Exclusion | $403,727 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $102,287 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $102,287 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $102,287 | TotalRevenueColumnAmt |
| Exclusion | $102,287 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,453,657 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $172,788 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $506,014 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,397 | TotalAmt |
| Management And General | $159,397 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,998,777 | TotalAmt |
| Program Services | $12,308,897 | ProgramServicesAmt |
| Management And General | $1,689,880 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,023,961 | TotalAmt |
| Program Services | $889,121 | ProgramServicesAmt |
| Management And General | $134,840 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,579,763 | TotalAmt |
| Program Services | $1,384,464 | ProgramServicesAmt |
| Management And General | $195,299 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,077,894 | TotalAmt |
| Program Services | $910,336 | ProgramServicesAmt |
| Management And General | $167,558 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $393,320 | TotalAmt |
| Program Services | $374,116 | ProgramServicesAmt |
| Management And General | $19,204 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,303 | TotalAmt |
| Program Services | $18,628 | ProgramServicesAmt |
| Management And General | $37,675 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,540 | TotalAmt |
| Management And General | $50,540 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,871,968 | TotalAmt |
| Program Services | $2,751,775 | ProgramServicesAmt |
| Management And General | $120,193 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,889 | TotalAmt |
| Program Services | $20,452 | ProgramServicesAmt |
| Management And General | $2,437 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,943 | TotalAmt |
| Program Services | $53,165 | ProgramServicesAmt |
| Management And General | $38,778 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,010 | TotalAmt |
| Program Services | $44,983 | ProgramServicesAmt |
| Management And General | $83,027 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,063,446 | TotalAmt |
| Program Services | $957,101 | ProgramServicesAmt |
| Management And General | $106,345 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $332,349 | TotalAmt |
| Program Services | $325,216 | ProgramServicesAmt |
| Management And General | $7,133 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,502 | TotalAmt |
| Program Services | $5,502 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,135,963 | TotalAmt |
| Program Services | $1,022,367 | ProgramServicesAmt |
| Management And General | $113,596 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,200 | TotalAmt |
| Program Services | $1,200 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES AND MATERIALS | $770,292 | $702,981 | $67,311 |
| REPAIRS AND MAINTENANCE | $432,403 | $389,163 | $43,240 |
| FIELD TRIPS | $76,340 | $76,340 | |
| ATHLETICS | $44,561 | $44,561 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,295 | TotalAmt |
| Program Services | $73,526 | ProgramServicesAmt |
| Management And General | $42,769 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,433,116 | TotalAmt |
| Program Services | $22,353,894 | ProgramServicesAmt |
| Management And General | $3,079,222 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,400,034 | BOYAmt |
| EOY | $2,956,527 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,647,553 | BOYAmt |
| EOY | $7,635,165 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,483,357 | BOYAmt |
| EOY | $1,198,146 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,515 | BOYAmt |
| EOY | $4,744 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,891 | BOYAmt |
| EOY | $104,686 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,089,919 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,511,433 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,876,976 | BOYAmt |
| EOY | $3,578,486 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,686,916 | BOYAmt |
| EOY | $3,305,868 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,185,242 | BOYAmt |
| EOY | $18,783,622 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,462,672 | BOYAmt |
| EOY | $1,374,927 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,156 | BOYAmt |
| EOY | $81,323 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,737,603 | BOYAmt |
| EOY | $1,668,878 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,756,683 | BOYAmt |
| EOY | $3,396,691 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,104,114 | BOYAmt |
| EOY | $6,521,819 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,312,763 | BOYAmt |
| EOY | $11,406,984 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $768,365 | BOYAmt |
| EOY | $854,819 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,081,128 | BOYAmt |
| EOY | $12,261,803 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,185,242 | BOYAmt |
| EOY | $18,783,622 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $20,541 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,160,134 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,572,733 | OtherCostOrOtherBasisAmt |
| Book Value | $1,572,733 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,491,988 | OtherCostOrOtherBasisAmt |
| Depreciation | $543,533 | DepreciationAmt |
| Book Value | $948,455 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,927,886 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,355,241 | DepreciationAmt |
| Book Value | $572,645 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,097,312 | OtherCostOrOtherBasisAmt |
| Depreciation | $612,659 | DepreciationAmt |
| Book Value | $484,653 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,578,486 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NET RIGHT TO USE LEASE - BLDG | Desc |
| Book Value | $3,305,868 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,305,868 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITY - BUILDINGS | $3,379,475 |
| DUE TO OTHER GOVERNMENTS | $17,216 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,396,691 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $26,613,791 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,160,134 | OtherRevenueAmt |
| Revenue Not Reported | $1,160,134 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,453,657 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $25,453,657 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,433,116 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $25,433,116 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $25,433,116 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XI, LINE 2D | FormAndLineReferenceDesc |
| Explanation | GAIN ON LEASE RESTRUCTURING 1,160,134 | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | INFORMATION IS PROVIDED ON THE SCHOOL'S WEBSITE. THE SCHOOL IS A PUBLIC SCHOOL AND ABIDES BY ALL STATE AND FEDERAL REGULATIONS REGARDING DISCRIMINATION. |
| SCHEDULE E, LINE 4 | LINE 4B - THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID. |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FROM FEDERAL AND STATE GOVERNMENT AGENCIES INCLUDING THE US DEPARTMENT OF EDUCATION, THE US DEPARTMENT OF AGRICULTURE, AND THE SC DEPARTMENT OF EDUCATION. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| DWIGHT HO-SANG | |||||
| CHIEF SCHOOL OFFICER | $122,223 | $30,000 | $10,000 | $10,601 | $172,824 |
| VIRGINIA BURROWS | |||||
| DIR. OF PROGRAMS | $132,658 | $10,877 | $14,872 | $158,407 | |
| LACHERYL SMITH COLEMAN | |||||
| HEAD OF SCHOOLS | $132,360 | $10,712 | $7,210 | $150,282 | |
| JENNIFER MOORE | |||||
| DIRECTOR OF FINANCE | $139,050 | $11,124 | $150,174 | ||
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF LEGACY EARLY COLLEGE IS TO OFFER A QUALITY, RIGOROUS, AND RELEVANT EDUCATION PROGRAM LEADING TO COLLEGE GRADUATION AND EMPOWERING UNDERSERVED URBAN STUDENTS TO BECOME PRODUCTIVE, HEALTHY, PRINCIPLED CITIZENS IN A CHANGING SOCIETY. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE BYLAWS PROVIDE THAT AT LEAST 50% OF THE BOARD BE DESIGNATED ELECTED DIRECTORS. THESE DIRECTORS ARE ELECTED BY THE EMPLOYEES OF THE SCHOOL AND THE PARENTS OR GUARDIANS OF STUDENTS ENROLLED IN THE SCHOOL, WITH PARENTS OR GUARDIANS HAVING ONE VOTE FOR EACH STUDENT ENROLLED IN THE SCHOOL. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD PRESIDENT AND FINANCE DIRECTOR REVIEW THE RETURN BEFORE IT IS FILED. THE 990 IS PROVIDED TO THE BOARD UPON REQUEST. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL BOARD MEMBERS ARE ANNUALLY REQUIRED TO COMPLETE AND SUBMIT A CONFLICT OF INTEREST FORM. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS WILLIAM BROWN, BOARD CHAIR AND FOUNDER. HE DOES NOT RECEIVE COMPENSATION FROM LEGACY EARLY COLLEGE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE SCHOOL USES THE GREENVILLE COUNTY SCHOOL SALARIES AS A BASIS FOR OTHER PROFESSIONAL STAFF AND SALARIES ARE APPROVED BY THE BOARD CHAIR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | LEGACY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PURCHASED SERVICES 1,255,876 120,193 0 FOOD SERVICES 1,495,899 0 0 TOTAL 2,751,775 120,193 0 |
| FORM 990, PART XI, LINE 9 | GAIN ON LEASE RESTRUCTURING 1,160,134 |