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LEGACY EARLY COLLEGE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LEGACY EARLY COLLEGE (EIN 20-5257052)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-09
IRS object ID
202610999349301811
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2026-04-09T16:19:30-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522212837PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GREENE FINNEY CAULEY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1908 N MAIN STAddressLine1Txt
CityANDERSONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29621ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN205257052EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LEGACY EARLY COLLEGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLEGABusinessNameControlTxt
Phone8642480646PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 WOODSIDE AVENUEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29611ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER MOOREPersonNm
Person TitleDIRECTOR OF FINANCEPersonTitleTxt
Phone8645580626PhoneNum
Signature2026-04-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTOPHER S CAULEYPreparerPersonNm
PTINP00534004PTIN
Phone8642258713PhoneNum
Preparation2026-04-09PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM BROWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 WOODSIDE AVENUEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29611ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$24,284,916GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LEGACYEARLYCOLLEGE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionLEGACY EARLY COLLEGE EXISTS TO PROVIDE AN ALTERNATIVE EDUCATION CHOICE FOR PARENTS AND STUDENTS OF GREENVILLE COUNTY, SC.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee334TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$24,774,855PYContributionsGrantsAmt
CY Contributions Grants$23,355,121CYContributionsGrantsAmt
PY Program Service Revenue$172,788PYProgramServiceRevenueAmt
CY Program Service Revenue$112,052CYProgramServiceRevenueAmt
PY Investment Income$403,727PYInvestmentIncomeAmt
CY Investment Income$413,136CYInvestmentIncomeAmt
PY Other Revenue$102,287PYOtherRevenueAmt
CY Other Revenue$399,668CYOtherRevenueAmt
PY Total Revenue$25,453,657PYTotalRevenueAmt
CY Total Revenue$24,279,977CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$17,839,792PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$17,975,802CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,593,324PYOtherExpensesAmt
CY Other Expenses$6,747,470CYOtherExpensesAmt
PY Total Expenses$25,433,116PYTotalExpensesAmt
CY Total Expenses$24,723,272CYTotalExpensesAmt
PY Revenues Less Expenses$20,541PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$443,295CYRevenuesLessExpensesAmt
Total Assets BOY$18,783,622TotalAssetsBOYAmt
Total Assets EOY$17,659,480TotalAssetsEOYAmt
Total Liabilities BOY$6,521,819TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,840,972TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,261,803NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,818,508NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$20,169,949ExpenseAmt
Revenue$112,052RevenueAmt
DescLEGACY'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 FY25.Desc
Total Program Service Expenses$20,169,949TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee334EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJENNIFER MOOREPersonNm
Phone8642480646PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 WOODSIDE AVENUEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29611ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DWIGHT HO-SANG
CHIEF SCHOOL50.00Yes (X)$202,279$0$31,856
JENNIFER MOORE
DIRECTOR OF50.00Yes (X)$144,338$0$21,504
VIRGINIA BURROWS
DIR. OF PROG40.00$139,591$0$23,678Yes (X)
LACHERYL SMITH COLEMAN
HEAD OF SCHO40.00$136,697$0$23,505Yes (X)
AIMEE PIERRE
MS PRINCIPAL40.00$110,569$0$14,902Yes (X)
NEENA KUMAR
DIR. OF INST40.00$108,729$0$21,271Yes (X)
CHARLES RATTERREE
COO40.00$101,700$0$12,883Yes (X)
WILLIAM BROWN
FOUNDER/CEO20.00Yes (X)$0$0$025.00Yes (X)
CARY HALL
BOARD CHAIR2.00Yes (X)$0$0$02.00Yes (X)
STEVE LANZL
SECRETARY/TR2.00Yes (X)$0$0$02.00Yes (X)
CHARLES BREWER
DIRECTOR1.00$0$0$02.00Yes (X)
CHARLES CLAXTON
DIRECTOR1.00$0$0$0Yes (X)
HELEN IRBY
DIRECTOR1.00$0$0$0Yes (X)
ADELA MENDOZA
DIRECTOR1.00$0$0$02.00Yes (X)
DAVID MITCHELL
DIRECTOR1.00$0$0$0Yes (X)
CHRISTOPHER RUSZKOWSKI
DIRECTOR1.00$0$0$0Yes (X)
CARL STECKER
DIRECTOR1.00$0$0$0Yes (X)
LLYN STRONG
DIRECTOR1.00$0$0$02.00Yes (X)
JOSEPH SULLIVAN
DIRECTOR3.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$943,903TotalReportableCompFromOrgAmt
Total Other Compensation$149,599TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmtAddress Line2ContractorAddress/USAddress/AddressLine2Txt
CHARTWELLS
7092 B HOWARD STREETSPARTANBURGSC29303FOOD SERVICE$1,349,108
SC PUBLIC CHARTER SCHOOL DISTRICT
1824 BARNWELL STREETCOLUMBIASC29201CHARTER MGMT$394,971
ENCORE TECHNOLOGY GROUP LLC
PO BOX 1335CHARLOTTENC28201IT SERVICES$230,366DEPARTMENT 720017
CHIEF SERVICES AND SECURITY SOLUTION
418 SE MAIN STREETSIMPSONVILLESC29681SECURITY$158,035
AMPLIFY
PO BOX 392294PITTSBURGHPA152519294SITE LICENSES$103,789
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Fundraising$4,586FundraisingAmt
Government Grants$22,324,469GovernmentGrantsAmt
All Other Contributions$1,026,066AllOtherContributionsAmt
Total Contributions$23,355,121TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STUDENT ACTIVITY FEES611600$61,524$61,524
ADMISSIONS611600$31,688$31,688
BOOKSTORE611600$11,417$11,417
LUNCH SALES611600$5,254$5,254
OTHER611600$2,169$2,169
FieldValueIRS element (for citing)
Total Program Service Revenue$112,052TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$413,136TotalRevenueColumnAmt
Exclusion$413,136ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$83,436RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$83,436RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$83,436TotalRevenueColumnAmt
Exclusion$83,436ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$7,966FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$4,586ContriRptFundraisingEventAmt
Fundraising Direct Expenses$4,939FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,027TotalRevenueColumnAmt
Exclusion$3,027ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
INSURANCE RECOVERIES900099$310,157$310,157
PURCHASING REBATES900099$3,048$3,048
FieldValueIRS element (for citing)
Other Revenue Total$313,205OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,279,977TotalRevenueColumnAmt
Related Or Exempt Func Income$112,052RelatedOrExemptFuncIncomeAmt
Exclusion$812,804ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$421,981TotalAmt
Program Services$198,819ProgramServicesAmt
Management And General$223,162ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$13,918,970TotalAmt
Program Services$11,446,359ProgramServicesAmt
Management And General$2,472,611ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$936,686TotalAmt
Program Services$755,645ProgramServicesAmt
Management And General$181,041ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,566,002TotalAmt
Program Services$1,246,966ProgramServicesAmt
Management And General$319,036ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,132,163TotalAmt
Program Services$916,698ProgramServicesAmt
Management And General$215,465ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$394,832TotalAmt
Program Services$373,187ProgramServicesAmt
Management And General$21,645ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$14,203TotalAmt
Program Services$8,956ProgramServicesAmt
Management And General$5,247ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,357TotalAmt
Management And General$47,357ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,087,099TotalAmt
Program Services$2,030,109ProgramServicesAmt
Management And General$56,990ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$17,427TotalAmt
Program Services$17,111ProgramServicesAmt
Management And General$316ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$93,327TotalAmt
Program Services$55,750ProgramServicesAmt
Management And General$37,577ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$671,648TotalAmt
Program Services$625,626ProgramServicesAmt
Management And General$46,022ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$668,567TotalAmt
Program Services$135,442ProgramServicesAmt
Management And General$533,125ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$204,669TotalAmt
Program Services$195,623ProgramServicesAmt
Management And General$9,046ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$193,444TotalAmt
Program Services$193,444ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,012,769TotalAmt
Program Services$911,492ProgramServicesAmt
Management And General$101,277ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES AND MATERIALS$630,422$444,051$186,371
REPAIRS AND MAINTENANCE$325,120$292,608$32,512
FIELD TRIPS$59,175$58,881$294
ATHLETICS$47,432$47,432

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$279,979TotalAmt
Program Services$215,750ProgramServicesAmt
Management And General$64,229ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,723,272TotalAmt
Program Services$20,169,949ProgramServicesAmt
Management And General$4,553,323ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,956,527BOYAmt
EOY$2,424,965EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$7,635,165BOYAmt
EOY$8,735,510EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,198,146BOYAmt
EOY$310,743EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,744BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$104,686BOYAmt
EOY$55,057EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,056,890LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,733,673LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,578,486BOYAmt
EOY$3,323,217EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,305,868BOYAmt
EOY$2,809,988EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,783,622BOYAmt
EOY$17,659,480EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,374,927BOYAmt
EOY$1,264,974EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$81,323BOYAmt
EOY$48,481EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,668,878BOYAmt
EOY$1,572,733EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,396,691BOYAmt
EOY$2,954,784EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,521,819BOYAmt
EOY$5,840,972EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,406,984BOYAmt
EOY$10,852,356EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$854,819BOYAmt
EOY$966,152EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,261,803BOYAmt
EOY$11,818,508EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,783,622BOYAmt
EOY$17,659,480EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$443,295ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,572,733OtherCostOrOtherBasisAmt
Book Value$1,572,733BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,547,602OtherCostOrOtherBasisAmt
Depreciation$702,174DepreciationAmt
Book Value$845,428BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,091,686OtherCostOrOtherBasisAmt
Depreciation$1,534,242DepreciationAmt
Book Value$557,444BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$844,869OtherCostOrOtherBasisAmt
Depreciation$497,257DepreciationAmt
Book Value$347,612BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,323,217TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescNET RIGHT TO USE LEASE - BLDGDesc
Book Value$2,809,988BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,809,988TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LEASE LIABILITY - BUILDINGS$2,954,384
DUE TO OTHER GOVERNMENTS$400
FieldValueIRS element (for citing)
Total Liability$2,954,784TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$24,284,916TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$24,284,916RevenueSubtotalAmt
Other Revenues Not Included-$4,939OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$4,939RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$24,279,977TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$24,728,211TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$4,939OtherExpensesIncludedAmt
Expenses Not Reported$4,939ExpensesNotReportedAmt
Expenses Subtotal$24,723,272ExpensesSubtotalAmt
Total Expenses Per Form990$24,723,272TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 4, PART XI, LINE 4BGOLF FUNDRAISER EXPENSES -4,939
SCHEDULE D, PAGE 4, PART XII, LINE 2DGOLF FUNDRAISER EXPENSES 4,939

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, LINE 3INFORMATION 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 4LINE 4B - THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID.
SCHEDULE E, LINE 6THE 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

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (true)SeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
DWIGHT HO-SANG
CHIEF SCHOOL OFFICER$202,279$16,600$15,256$234,135
JENNIFER MOORE
DIRECTOR OF FINANCE$144,338$11,763$9,741$165,842
VIRGINIA BURROWS
DIR. OF PROGRAMS$139,591$11,431$12,247$163,269
LACHERYL SMITH COLEMAN
HEAD OF SCHOOLS$136,697$11,258$12,247$160,202

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE J, PAGE 1, PART I, LINE 4CHARLES RATTERREE 40,000 0 0
SCHEDULE J, PART IIIFORMER COO CHARLES RATTERREE WAS TERMINATED FROM HIS POSITION IN JUNE 2024. AS PART OF THE TERMINATION AGREEMENT, HE AND THE ORGANIZATION AGREED TO A ONE TIME SEVERANCE PAYMENT OF 40,000 PAID IN AUGUST 2024.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE 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 7ATHE 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 11BTHE FOUNDER/CEO 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 12CALL BOARD MEMBERS ARE ANNUALLY REQUIRED TO COMPLETE AND SUBMIT A CONFLICT OF INTEREST FORM.
FORM 990, PAGE 6, PART VI, LINE 15ATHE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS WILLIAM BROWN, FOUNDER/CEO. HE DOES NOT RECEIVE COMPENSATION FROM LEGACY EARLY COLLEGE.
FORM 990, PAGE 6, PART VI, LINE 15BTHE COMPENSATION FOR THE CHIEF SCHOOL OFFICER AND DIRECTOR OF FINANCE ARE ESTABLISHED ANNUALLY BY REVIEWING THE SALARIES OF SIMILAR POSITIONS IN THE GREENVILLE COUNTY SCHOOL SYSTEM AS A BASIS AND ARE THEN APPROVED BY THE CEO.
FORM 990, PAGE 6, PART VI, LINE 19LEGACY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1LEGACY ADVANCEMENTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1104 BROADUS AVEAddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP29601ZIPCd
FieldValueIRS element (for citing)
EIN465664419EIN
Primary ActivitiesFUNDRAISEPrimaryActivitiesTxt
Legal Domicile StateSCLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1LEGACY ECBusinessNameLine1Txt
Business Name Line2LEGACY EARLY COLLEGEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1LEGACY ADVANCEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeRTransactionTypeTxt
Involved$104,420InvolvedAmt
Method Of Amount DeterminationCASH TRANSFERREDMethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE RFormAndLineReferenceDesc
ExplanationLEGACY EARLY COLLEGE IS THE DIRECT CONTROLLING ENTITY OF LEGACY ADVANCEMENT.ExplanationTxt