CHARLESTON CHARTER SCHOOL FOR MATH AND SCIENCE: Form 990, tax year 2019
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- Organization
- CHARLESTON CHARTER SCHOOL FOR MATH AND SCIENCE (EIN 84-1720146)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-17
- IRS object ID
- 202111379349300961
- Schema version
- 2019v5.2
- 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 | 2021-05-17T06:33:46-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260793942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARTIN SMITH & COMPANY CPAS PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1212 HAYWOOD ROAD BLDG 100 | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 296152200 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841720146 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLESTON CHARTER SCHOOL FOR MATH AND | BusinessNameLine1Txt |
| Business Name Line2 | SCIENCE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 8437203085 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1002 KING STREET | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29403 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY CHARMICHAEL | PersonNm |
| Person Title | EXEC PRINCIPAL AND CEO | PersonTitleTxt |
| Phone | 8437203085 | PhoneNum |
| Signature | 2021-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID A SMITH | PreparerPersonNm |
| PTIN | P00045703 | PTIN |
| Phone | 8642321040 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARY CARMICHAEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1002 KING STREET | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,613,198 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHARLESTONMATHSCIENCE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | CCSMS IS A PUBLICLY FUNDED CHARTER SCHOOL THAT FOCUSES ON MATH AND SCIENCE EDUCATING AND STUDENTS IN GRADES 6-12. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 90 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,677,301 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,465,363 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $121,979 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $145,685 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,771 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,150 | CYInvestmentIncomeAmt |
| PY Other Revenue | $17,420 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $6,818,471 | PYTotalRevenueAmt |
| CY Total Revenue | $7,613,198 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,665,135 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,864,200 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,324,174 | PYOtherExpensesAmt |
| CY Other Expenses | $2,319,275 | CYOtherExpensesAmt |
| PY Total Expenses | $6,989,309 | PYTotalExpensesAmt |
| CY Total Expenses | $7,183,475 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$170,838 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $429,723 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,838,647 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,945,936 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,242,927 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $184,596 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$8,404,280 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,761,340 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE CHARLESTON CHARTER SCHOOL FOR MATH AND SCIENCE IS TO EDUCATE STUDENTS FOR SUCCESS IN COLLEGE AND CAREERS BY PROVIDING AN INNOVATIVE LEARNING ENVIRONMENT THAT IS ACADEMICALLY EXCELLENT, DEVELOPMENTALLY RESPONSIVE, AND SOCIALLY EQUITABLE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,812,741 | ExpenseAmt |
| Revenue | $145,685 | RevenueAmt |
| Desc | PROVIDED EDUCATION TO 557 STUDENTS DURING THE 2019-2020 SCHOOL YEAR. | Desc |
| Total Program Service Expenses | $5,812,741 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 90 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRESTIGE SCHOOL SOLUTIONS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9192358124 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 86 | AddressLine1Txt |
| City | RUTHERFORDTON | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28139 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVID WOLF | ||||||
| CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RUSS CAMPBELL | ||||||
| VICE CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHUCK BEVERS | ||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DONLOYN GADSON | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DELORES FORDHAM-GRAY | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL HORNER | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID NEFF | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ASHLEY WIETERS REDMOND | ||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CASSIE WATSON | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARY CARMICHAEL | ||||||
| EXEC PRINCIPAL AND CEO | 50.00 | Yes (X) | $109,833 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $109,833 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| INTEGRATED FACILITIES SERVICES GROUP | |||||
| 3125 ASHLEY PHOSPHATE ROAD SUITE 1 | NORTH CHARLESTON | SC | 29418 | CLEANING, LANSCAPING, MAINTENANCE | $177,003 |
| STUDENT TRANSPORTATION OF AMERICA | |||||
| PO BOX 412179 | BOSTON | MA | 02241 | TRANSPORATION | $126,773 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $7,458,346 | GovernmentGrantsAmt |
| All Other Contributions | $7,017 | AllOtherContributionsAmt |
| Total Contributions | $7,465,363 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PUPIL ACTIVITY | 611710 | $107,368 | $107,368 |
| OTHER REVENUE | 611110 | $25,312 | $25,312 |
| REVENUE-AFTER SCHOOL P | 611710 | $12,640 | $12,640 |
| TUITION AND FEES | 611110 | $365 | $365 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $145,685 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,150 | TotalRevenueColumnAmt |
| Exclusion | $2,150 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,613,198 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $145,685 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,150 | 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 | $109,833 | TotalAmt |
| Management And General | $109,833 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,395,657 | TotalAmt |
| Program Services | $2,737,591 | ProgramServicesAmt |
| Management And General | $658,066 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $705,720 | TotalAmt |
| Program Services | $546,173 | ProgramServicesAmt |
| Management And General | $159,547 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $391,608 | TotalAmt |
| Program Services | $320,669 | ProgramServicesAmt |
| Management And General | $70,939 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,382 | TotalAmt |
| Program Services | $205,838 | ProgramServicesAmt |
| Management And General | $55,544 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,668 | TotalAmt |
| Management And General | $7,668 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,744 | TotalAmt |
| Management And General | $58,744 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,908 | TotalAmt |
| Program Services | $297,155 | ProgramServicesAmt |
| Management And General | $2,753 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,002 | TotalAmt |
| Management And General | $13,002 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,411 | TotalAmt |
| Management And General | $66,411 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,770 | TotalAmt |
| Program Services | $147,779 | ProgramServicesAmt |
| Management And General | $40,991 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,023,043 | TotalAmt |
| Program Services | $1,023,043 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$716 | TotalAmt |
| Management And General | -$716 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,259 | TotalAmt |
| Program Services | $2,259 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,635 | TotalAmt |
| Program Services | $67,897 | ProgramServicesAmt |
| Management And General | $35,738 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,111 | TotalAmt |
| Management And General | $59,111 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT SUPPLIES & TEXT | $193,495 | $193,495 | |
| STUDENT ACTIVITIES | $146,675 | $146,675 | |
| STUDENT TRANSPORTATION | $60,038 | $60,038 | |
| OTHER EXPENDITURES | $36,633 | $36,633 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,599 | TotalAmt |
| Program Services | $64,129 | ProgramServicesAmt |
| Management And General | -$3,530 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,183,475 | TotalAmt |
| Program Services | $5,812,741 | ProgramServicesAmt |
| Management And General | $1,370,734 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,184,429 | BOYAmt |
| EOY | $1,513,608 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,410 | BOYAmt |
| EOY | $63,728 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $969,369 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $656,294 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,990 | BOYAmt |
| EOY | $313,075 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,213,818 | BOYAmt |
| EOY | $55,525 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,838,647 | BOYAmt |
| EOY | $1,945,936 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,834 | BOYAmt |
| EOY | $174,976 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,047,093 | BOYAmt |
| EOY | $9,620 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,242,927 | BOYAmt |
| EOY | $184,596 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$8,404,280 | BOYAmt |
| EOY | $1,761,340 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,838,647 | BOYAmt |
| EOY | $1,945,936 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $429,723 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $9,735,897 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $918,380 | OtherCostOrOtherBasisAmt |
| Depreciation | $653,259 | DepreciationAmt |
| Book Value | $265,121 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,989 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,035 | DepreciationAmt |
| Book Value | $47,954 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $313,075 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO SC DEPT OF EDUCATION | Desc |
| Amt | $9,620 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,620 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,681,730 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $68,532 | OtherRevenueAmt |
| Revenue Not Reported | $68,532 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,613,198 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,613,198 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,442,450 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $258,975 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $258,975 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,183,475 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,183,475 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | GASB PENSION AMOUNTS NOT INCLUDED IN FORM 990 68,532. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GASB PENSION AMOUNTS NOT INCLUDED IN FORM 990 258,975. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS LISTED AT THE BOTTOM OF ALL PRINTED REGISTRATION FORMS. |
| SCHEDULE E, PART I, LINE 4 | LINE 4B - THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FORM GOVERNMENTAL UNITS, INCLUDING APPROXIMATELY $7,450,000 FROM STATE AND FEDERAL SOURCES. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE 990 IS PROVIDED TO THE BOARD CHAIR FOR BOARD REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST |
| FORM 990, PART VI, SECTION B, LINE 15 | CCSMS SALARIES AND WAGES ARE ALIGNED TO CHARLESTON COUNTY SCHOOL DISTRICT'S PAY SCALES. THEY ARE THE SPONSORING SCHOOL DISTRICT OF CCSMS. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 990-5 BOX 80 THESE DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | CCSMS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST IN AN ELECTRONIC FORMAT. IF PAPER COPIES ARE REQUESTED. ANY AMOUNT OF COPYING OVER 100 COPIES WOULD BE CHARGED FOR THE ACTUAL COST OF THE COPIES. |
| FORM 990, PART IX, LINE 11G | HEALTH SERVICES : PROGRAM SERVICE EXPENSES 1,793. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,793. STAFF DEVELOPMENT & TRAINING : PROGRAM SERVICE EXPENSES 189,871. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 189,871. OTHER SERVICES/FEES : PROGRAM SERVICE EXPENSES 14,340. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,340. INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 63,151. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,151. GUIDANCE SERVICES : PROGRAM SERVICE EXPENSES 28,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,000. ADMINISTRATIVE SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,753. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,753. |
| FORM 990, PART IX, LINE 24E | MISC EXPENSES : PROGRAM SERVICE EXPENSES 32,925. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,925. TUITION PAID TO ANOTHER ENTITY : PROGRAM SERVICE EXPENSES 21,262. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,262. STUDENT ACTIVITIES : PROGRAM SERVICE EXPENSES 9,942. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,942. MEMBERSHIP DUES & FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,240. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,240. BANK FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,699. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,699. SMALL EQUIPMENT : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -13,469. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -13,469. |
| FORM 990, PART XI, LINE 9: | REMOVE GASB PENSION AND OPEB FROM FORM 990 9,735,897. |
| FORM 990, PART XII, LINE 2C | THE SELECTION OF AUDITOR AND OVERSIGHT OF THE AUDIT HAS NOT CHANGED SINCE THE PREVIOUS YEAR. |