LAKES AND BRIDGES CHARTER SCHOOL: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LAKES AND BRIDGES CHARTER SCHOOL (EIN 82-0657247)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-06-11
- IRS object ID
- 202121629349300302
- 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 | 2021-06-11T04:56:46-05:00 | 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 | 820657247 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKES AND BRIDGES CHARTER SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAKE | BusinessNameControlTxt |
| Phone | 8643971680 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1368 | AddressLine1Txt |
| City | EASLEY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29641 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY LINVILL | PersonNm |
| Person Title | BOARD CHAIR | PersonTitleTxt |
| Phone | 8643971680 | PhoneNum |
| Signature | 2021-06-10 | 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 | NANCY LINVILL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1368 | AddressLine1Txt |
| City | EASLEY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29641 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,826,012 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAKESANDBRIDGES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2017 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | BUILDING STRONG BRIDGES BETWEEN DYSLEXIA AND ACADEMIC SUCCESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 33 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,953,469 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,711,755 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,347 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $47,463 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,546 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,052 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $47,221 | CYOtherRevenueAmt |
| PY Total Revenue | $1,991,362 | PYTotalRevenueAmt |
| CY Total Revenue | $2,809,491 | 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 | $748,554 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,053,113 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $714,134 | PYOtherExpensesAmt |
| CY Other Expenses | $765,259 | CYOtherExpensesAmt |
| PY Total Expenses | $1,462,688 | PYTotalExpensesAmt |
| CY Total Expenses | $1,818,372 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $528,674 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $991,119 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,186,155 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,302,377 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $589,550 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $714,653 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $596,605 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,587,724 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LAKES & BRIDGES CHARTER SCHOOL EMPOWERS STUDENTS TO ACHIEVE THE ACADEMIC, TECHNICAL, AND SOCIAL SKILLS NECESSARY TO ACCOMPLISH FURTHER EDUCATIONAL AND CAREER GOALS THROUGH A SUPPORTIVE AND MOTIVATIONAL ENVIRONMENT THAT EMPHASIZES SPECIALIZED, SYSTEMATIC, MULTI-SENSORY, AND INDIVIDUALIZED INSTRUCTION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,629,593 | ExpenseAmt |
| Revenue | $47,463 | RevenueAmt |
| Desc | A GROUP OF RETIRED TEACHERS AND PARENTS REALIZED THE NEEDS OF STUDENTS WITH DYSLEXIA IN UPSTATE SOUTH CAROLINA WERE NOT BEING MET IN THE PUBLIC SCHOOLS. PUBLIC SCHOOLS HAVE SO MANY MANDATES REGARDING SPECIAL EDUCATION THAT DYSLEXIC LEARNERS GET LOST IN THE CROWD. THEY ARE GROUPED WITH STUDENTS WITH SO MANY TYPES OF LEARNING ABILITIES THAT IT BECOMES IMPOSSIBLE FOR PUBLIC SCHOOLS TO PROVIDE THE UNIQUE INSTRUCTION NEEDED FOR CHILDREN WITH DYSLEXIA TO BECOME SUCCESSFUL. CONTINUED ON SCHEDULE OCONTINUED FROM PAGE 2 OF FORM 990:LAKES AND BRIDGES CHARTER SCHOOL MEETS THE UNIQUE NEEDS OF CHILDREN WITH DYSLEXIA. THOSE WITH DYSLEXIA HAVE AVERAGE OR ABOVE AVERAGE INTELLIGENCE BUT HAVE DIFFICULTY LEARNING TO READ, WRITE AND SPELL. MANY DYSLEXICS ARE EXCEPTIONALLY CREATIVE AND PRODUCTIVE, SEEING THE WORLD IN A WAY THAT HAS HISTORICALLY LED TO SOLVING HUGE PROBLEMS AND MAKING ENORMOUS CONTRIBUTIONS TO THE WORLD. STATISTICALLY, 15-20% PERCENT OF THE POPULATION HAS DYSLEXIA (1 IN 5 PEOPLE). DYSLEXIC LEARNERS NEED A MULTI-SENSORY CURRICULUM THAT TEACHES BASIC SKILLS, AND THE SKILLS MUST BE MASTERED BEFORE MOVING ON. CURRENTLY IN MANY PARTS OF THE UPSTATE, TO GET NEEDED INSTRUCTION FOR DYSLEXIC LEARNERS, PARENTS MUST FIND A SPECIALLY TRAINED TUTOR OR DRIVE TO GREENVILLE TO PRIVATE SCHOOLS. THE SCHOOLS AND TUTORS ARE EXPENSIVE AND FILLED TO CAPACITY WITH WAITING LISTS.LAKES AND BRIDGES CHARTER SCHOOL MEETS THE NEEDS OF THESE STUDENTS AT A PUBLIC CHARTER SCHOOL, FREE OF TUITION. STUDENTS WHO ATTEND THE SCHOOL ARE TAUGHT TO READ, WRITE, AND SPELL. LAKES AND BRIDGES CHARTER SCHOOL IS IN THE UNIQUE POSITION TO SHOW OTHER PUBLIC SCHOOLS HOW BEST TO IMPLEMENT CURRICULUM AND STRATEGIES INTO ALL SCHOOLS TO IMPROVE READING AND WRITING INSTRUCTION FOR ALL STUDENTS.LAKES AND BRIDGES CHARTER SCHOOL OPENED IN AUGUST 2018 WITH 110 STUDENTS | Desc |
| Total Program Service Expenses | $1,629,593 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | 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 | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 33 | 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 | Yes (1) | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8643971680 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 E MAIN ST | AddressLine1Txt |
| City | EASLEY | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29640 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KAY SHAW | ||||||
| TREASURER/DIRECTOR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSIE DOOLEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NATHAN CLARK | ||||||
| SECRETARY/DIRECTOR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NANCY LINVILL | ||||||
| BOARD CHAIR | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DIAL DUBOSE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STUART MCALISTER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE VAUGHN | ||||||
| VICE CHAIR/DIRECTOR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRACI CARTER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PHIL OWENS | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CELY CONSTRUCTION | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 S WASHINGTON AVENUE | AddressLine1Txt |
| City | GREENVILLE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSTRUCTION | ServicesDesc |
| Compensation | $405,431 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $4,725 | FundraisingAmt |
| Government Grants | $2,404,506 | GovernmentGrantsAmt |
| All Other Contributions | $302,524 | AllOtherContributionsAmt |
| Total Contributions | $2,711,755 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER REVENUE | 611600 | $16,754 | $16,754 |
| LUNCH SALES | 611600 | $15,223 | $15,223 |
| STUDENT FEES | 611600 | $9,600 | $9,600 |
| PUPIL ACTIVITY | 611600 | $5,886 | $5,886 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $47,463 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,052 | TotalRevenueColumnAmt |
| Exclusion | $3,052 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $63,742 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $4,725 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $16,521 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,221 | TotalRevenueColumnAmt |
| Exclusion | $47,221 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,809,491 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,463 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50,273 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $885,350 | TotalAmt |
| Program Services | $866,830 | ProgramServicesAmt |
| Management And General | $18,520 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,668 | TotalAmt |
| Program Services | $3,504 | ProgramServicesAmt |
| Management And General | $164 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,346 | TotalAmt |
| Program Services | $94,287 | ProgramServicesAmt |
| Management And General | $4,059 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,749 | TotalAmt |
| Program Services | $65,749 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,153 | TotalAmt |
| Management And General | $10,153 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
| Management And General | $5,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,710 | TotalAmt |
| Program Services | $130,177 | ProgramServicesAmt |
| Management And General | $38,533 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,950 | TotalAmt |
| Program Services | $3,332 | ProgramServicesAmt |
| Management And General | $30,618 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,502 | TotalAmt |
| Program Services | $40,502 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,314 | TotalAmt |
| Program Services | $221,314 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,861 | TotalAmt |
| Program Services | $171 | ProgramServicesAmt |
| Management And General | $4,690 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,191 | TotalAmt |
| Management And General | $30,191 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,941 | TotalAmt |
| Program Services | $31,953 | ProgramServicesAmt |
| Management And General | $7,988 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,336 | TotalAmt |
| Program Services | $11,336 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUCTIONAL SUPPLIES/ | $96,556 | $96,556 | |
| FEE PAID TO DISTRICT | $36,132 | $36,132 | |
| STUDENT SERVICES | $34,982 | $34,982 | |
| FOOD SERVICES | $17,498 | $17,498 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,133 | TotalAmt |
| Program Services | $11,402 | ProgramServicesAmt |
| Management And General | $2,731 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,818,372 | TotalAmt |
| Program Services | $1,629,593 | ProgramServicesAmt |
| Management And General | $188,779 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $701,371 | BOYAmt |
| EOY | $1,086,431 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,818 | BOYAmt |
| EOY | $79,562 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,966 | BOYAmt |
| EOY | $10,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,166,239 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,941 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,126,298 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,000 | BOYAmt |
| EOY | $86 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,186,155 | BOYAmt |
| EOY | $2,302,377 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,415 | BOYAmt |
| EOY | $76,503 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,135 | BOYAmt |
| EOY | $14,146 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,000 | BOYAmt |
| EOY | $614,761 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $9,243 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,550 | BOYAmt |
| EOY | $714,653 | 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 | $361,556 | BOYAmt |
| EOY | $1,587,724 | 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 | $235,049 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $596,605 | BOYAmt |
| EOY | $1,587,724 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,186,155 | BOYAmt |
| EOY | $2,302,377 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $991,119 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $456,041 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,953,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,775,497 | CurrentTaxYearAmt |
| Total | $5,185,007 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $456,041 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,953,469 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,775,497 | CurrentTaxYearAmt |
| Total | $5,185,007 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $5,185,007 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $104 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,546 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,052 | CurrentTaxYearAmt |
| Total | $5,702 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,190,709 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $82,810 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99890 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99890 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,115,758 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,092 | DepreciationAmt |
| Book Value | $1,081,666 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,481 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,849 | DepreciationAmt |
| Book Value | $44,632 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,126,298 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO STATE | Desc |
| Amt | $9,243 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,243 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,826,012 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $16,521 | OtherRevenueAmt |
| Revenue Not Reported | $16,521 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,809,491 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,809,491 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,834,893 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $16,521 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $16,521 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,818,372 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,818,372 | 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: | FUNDRAISING EXPENSES NETTED AGAINST REVENUE IN FORM 990 16,521. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES NETTED AGAINST REVENUE IN FORM 990 16,521. |
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 | Yes (1) | 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 | WE PUBLICIZE OUR RACIALLY NONDISCRIMINATORY POLICY ON ALL OF OUR MARKETING MATERIALS-FLYERS, LETTERS, BORCHURES AS WELL AS ON OUR WEBSITE. |
| SCHEDULE E, PART I, LINE 4 | WE DO NOT PROVIDE SCHOLARSHIP OR FINANCIAL ASSISTANCE OF ANY KIND. THEREFORE, IT DOES NOT MAINTAIN RECORDS. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVED APPROXIMATELY $2,375,000 FROM STATE AND FEDERAL GOVERNMENT SOURCES. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FUNDRAISING GALA | Event1Nm |
| Gross Receipts Event1 | $68,467 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $4,725 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $63,742 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $3,307 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $3,255 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $6,953 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $450 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $2,556 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $68,467 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $4,725 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $63,742 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $3,307 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,255 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $6,953 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $450 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,556 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $16,521 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $47,221 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | CLAIBORBNE LINVILL IS THE DAUGHTER-IN-LAW OF NANCY LINVILL |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 WAS REVIEWED BY THE PRINCIPAL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | IF A CONFLICT OR CONCERN WERE TO BE DISCLOSED, THE SCHOOL'S ATTORNEY WOULD BE CONSULTED TO REVIEW THE ISSUE OR CONCERN |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SCHOOL BOARD SETS THE COMPENSATION FOR THE HEAD OF SCHOOL. THEY TAKE INTO CONSIDERATION SALARIES OF OTHER COMPARABLE POSITIONS IN SC PUBLIC SCHOOLS |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT ARE AVAILABLE UPON REQUEST FROM THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT. |
| FORM 990, PART IX, LINE 11G | INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 72,891. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,891. INSTRUCTIONAL PROGRAM IMPROVEMENT S : PROGRAM SERVICE EXPENSES 57,286. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,286. INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,023. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,023. OTHER FEES AND CHARGES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,510. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,510. |
| FORM 990, PART IX, LINE 24E | STUDENT ACTIVITIES : PROGRAM SERVICE EXPENSES 8,388. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,388. SUPPLIES : PROGRAM SERVICE EXPENSES 3,014. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,014. MEMBERSHIP DUES & FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,731. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,731. |