SPARTANBURG PREPARATORY SCHOOL: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SPARTANBURG PREPARATORY SCHOOL (EIN 20-8133996)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2023-03-14
IRS object ID: 202310739349300221
Schema version: 2021v4.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-03-14T07:37:17-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	570381582	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ELLIOTT DAVIS LLCPLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 EAST MOREHEAD STREET SUITE 700	AddressLine1Txt
City	CHARLOTTE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	208133996	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPARTANBURG PREPARATORY SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPAR	BusinessNameControlTxt
Phone	8645851021	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	385 SOUTH SPRING STREET	AddressLine1Txt
City	SPARTANBURG	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	293065264	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MENDY MOSSBROOK	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	8645851021	PhoneNum
Signature	2023-03-01	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MENDY	PersonFirstNm
Person Last	MOSSBROOK	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JANICE A RATICA	PreparerPersonNm
PTIN	P00358837	PTIN
Phone	7043338881	PhoneNum
Preparation	2023-03-01	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MENDY MOSSBROOK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	385 SOUTH SPRING STREET	AddressLine1Txt
City	SPARTANBURG	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	293065264	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,485,170	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPARTANBURGPREP.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2009	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF SPARTANBURG PREPARATORY SCHOOL IS TO ENSURE EQUAL ACCESS TO A SUPPORTIVE SCHOOL COMMUNITY THAT PROMOTES HIGH ACADEMIC EXCELLENCE USING AN INQUIRY-BASED APPROACH TO TEACHING. THE SPARTANBURG PREP SCHOOL IS A FREE, PUBLIC SCHOOL THAT SERVES CHILDREN IN GRADES KINDERGARTEN THROUGH EIGHTH GRADE.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	151	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,194,833	PYContributionsGrantsAmt
CY Contributions Grants	$6,957,144	CYContributionsGrantsAmt
PY Program Service Revenue	$259,770	PYProgramServiceRevenueAmt
CY Program Service Revenue	$517,799	CYProgramServiceRevenueAmt
PY Investment Income	$474	PYInvestmentIncomeAmt
CY Investment Income	$2,649	CYInvestmentIncomeAmt
PY Other Revenue	$4,930	PYOtherRevenueAmt
CY Other Revenue	$7,578	CYOtherRevenueAmt
PY Total Revenue	$7,460,007	PYTotalRevenueAmt
CY Total Revenue	$7,485,170	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	$4,173,239	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,995,972	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,415,111	PYOtherExpensesAmt
CY Other Expenses	$2,662,379	CYOtherExpensesAmt
PY Total Expenses	$7,588,350	PYTotalExpensesAmt
CY Total Expenses	$7,658,351	CYTotalExpensesAmt
PY Revenues Less Expenses	-$128,343	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$173,181	CYRevenuesLessExpensesAmt
Total Assets BOY	$14,756,294	TotalAssetsBOYAmt
Total Assets EOY	$13,623,452	TotalAssetsEOYAmt
Total Liabilities BOY	$13,119,297	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$12,228,504	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,636,997	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,394,948	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	OUR ULTIMATE MISSION IS TO PROMOTE HIGH ACADEMIC EXCELLENCE TO ALL STUDENTS THROUGH INQUIRY BASED LEARNING SUPPORTED BY TEACHERS, ADMINISTRATORS, AND STAKEHOLDERS. AT SPARTANBURG PREPARATORY SCHOOL, OUR HIGHLY TALENTED TEACHERS AND STAFF ENSURE THAT STUDENTS ARE PREPARED FOR UNLIMITED POSSIBILITIES NOW AND WHEN THEY LEAVE SPARTANBURG PREPARATORY SCHOOL.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,306,343	ExpenseAmt
Revenue	$517,799	RevenueAmt
Desc	THE ADMINISTRATION AT SPARTANBURG PREPARATORY SCHOOL HAS IMPLEMENTED A PROFESSIONAL DEVELOPMENT PROGRAM IN ORDER TO BUILD THE CAPACITY OF ITS TEACHERS AND STAFF IN ORDER TO PROMOTE HIGH ACADEMIC EXCELLENCE. HIGH-QUALITY TEACHING IS VITAL FOR STUDENT SUCCESS. OUR PROFESSIONAL DEVELOPMENT IS THE OVERALL MOST IMPORTANT THING WE CAN DO TO HELP STUDENTS LEARN AT SPARTANBURG PREPARATORY SCHOOL. THIS YEAR OUR PROFESSIONAL DEVELOPMENT TOPICS WERE THE FOLLOWING: TEAM BUILDING, RELATIONSHIPS, DIFFERENTIATED INSTRUCTION, AND CLASSROOM MANAGEMENT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,306,343	ExpenseAmt
Desc	IN ORDER TO BUILD A SUPPORTIVE SCHOOL COMMUNITY, THE ADMINISTRATION OF SPARTANBURG PREPARATORY SCHOOL HAS HELD SEVERAL PARENTAL INVOLVEMENT ACTIVITIES. PARENTAL INVOLVEMENT IS MORE IMPORTANT TO STUDENT SUCCESS, AT EVERY GRADE LEVEL, THAN FAMILY INCOME OR EDUCATION. WE HAVE HELD THE FOLLOWING EVENTS INVITING OUR FAMILIES INTO SPARTANBURG PREP: DONUTS FOR DADS, MUFFINS FOR MOMS, GRANDPARENTS' DAY, MONTHLY AWARD ASSEMBLIES, RIBBON CUTTING & DEDICATION, AND GRADUATION CEREMONIES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$2,306,343	ExpenseAmt
Desc	THE ADMINISTRATION AT SPARTANBURG PREPARATORY SCHOOL HAS ENSURED A SUPPORTIVE SCHOOL COMMUNITY BY ALSO PROVIDING AFTER SCHOOL TUTORING AND SUPPORT TO STUDENTS. AFTER SCHOOL TUTORING IS PROVIDED TO STUDENTS IN THIRD THROUGH EIGHTH GRADE BY GRADE LEVEL TEACHERS. RESEARCH SHOWS THAT MENTORING HAS A POSITIVE EFFECT ON ACADEMIC ACHIEVEMENT, AND THAT STUDENTS ACQUIRE GOOD OR BAD HABITS BASED ON BEHAVIORS MODELED IN THEIR ENVIRONMENT. RESEARCH ALSO SHOWS THAT ACADEMIC ACHIEVEMENT IMPROVES WHEN STUDENTS ARE GIVEN LESSONS ON SUPPLEMENTAL SKILLS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$6,919,029	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	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	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
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	35	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	151	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	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	8038080338	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	230 SPINDALE STREET	AddressLine1Txt
City	SPINDALE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28160	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
TOMIKIA WHITMIRE
EXECUTIVE DIRECTOR	40.00	Yes (X)	$109,168	$0	$15,521
CAROLINA SOTO
MEMBER AT LARGE	0.50		$0	$0	$0	Yes (X)
BROOKS AMICK
EX-OFFICIO	0.50		$0	$0	$0	Yes (X)
SAMANTHA MCELVEEN
EX-OFFICIO	0.50		$0	$0	$0	Yes (X)
DANIEL LENHART
EX-OFFICIO	0.50		$0	$0	$0	Yes (X)
MENDY MOSSBROOK
BOARD CHAIR	0.50	Yes (X)	$0	$0	$0	Yes (X)
TALIA BYRD
VICE CHAIR	0.50	Yes (X)	$0	$0	$0	Yes (X)
WENDY HINES
SECRETARY	0.50	Yes (X)	$0	$0	$0	Yes (X)
ANGELA ANDERSON
TREASURER	0.50	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$109,168	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$15,521	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARTWELLS SCHOOL DINING SERVICES	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7092 B HOWARD ST	AddressLine1Txt
City	SPARTANBURG	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29303	ZIPCd

Field	Value	IRS element (for citing)
Services	FOOD PURCHASES	ServicesDesc
Compensation	$226,678	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$6,956,644	GovernmentGrantsAmt
All Other Contributions	$500	AllOtherContributionsAmt
Total Contributions	$6,957,144	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FOOD SERVICES	900099	$413,539	$413,539
PUPIL ACTIVITIES	900099	$104,260	$104,260

Field	Value	IRS element (for citing)
Total Program Service Revenue	$517,799	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$942	TotalRevenueColumnAmt
Exclusion	$942	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$300	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$300	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$300	TotalRevenueColumnAmt
Exclusion	$300	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$1,707	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$1,707	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,707	TotalRevenueColumnAmt
Exclusion	$1,707	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$7,278	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,278	TotalRevenueColumnAmt
Exclusion	$7,278	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,485,170	TotalRevenueColumnAmt
Related Or Exempt Func Income	$517,799	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$10,227	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,991,370	TotalAmt
Program Services	$3,889,280	ProgramServicesAmt
Management And General	$102,090	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$133,993	TotalAmt
Program Services	$129,926	ProgramServicesAmt
Management And General	$4,067	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$552,258	TotalAmt
Program Services	$536,972	ProgramServicesAmt
Management And General	$15,286	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$318,351	TotalAmt
Program Services	$307,526	ProgramServicesAmt
Management And General	$10,825	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$88,241	TotalAmt
Management And General	$88,241	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$24,323	TotalAmt
Management And General	$24,323	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$15,925	TotalAmt
Management And General	$15,925	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$26,764	TotalAmt
Management And General	$26,764	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$416,761	TotalAmt
Program Services	$333,409	ProgramServicesAmt
Management And General	$83,352	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$748,097	TotalAmt
Program Services	$598,478	ProgramServicesAmt
Management And General	$149,619	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$368,536	TotalAmt
Program Services	$294,829	ProgramServicesAmt
Management And General	$73,707	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$17,717	TotalAmt
Program Services	$5,866	ProgramServicesAmt
Management And General	$11,851	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
INSTRUCTIONAL SERVICES	$386,234	$386,234
FOOD SERVICES	$192,945	$192,945
SUPPLIES	$135,790	$119,235	$16,555
2% DISTRICT FEES	$116,717		$116,717

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$124,329	TotalAmt
Program Services	$124,329	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,658,351	TotalAmt
Program Services	$6,919,029	ProgramServicesAmt
Management And General	$739,322	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,000,970	BOYAmt
EOY	$3,710,292	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$15,130	BOYAmt
EOY	$61,686	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$11,103,717	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,196,977	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,315,963	BOYAmt
EOY	$8,906,740	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$424,231	BOYAmt
EOY	$944,734	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,756,294	BOYAmt
EOY	$13,623,452	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,023,513	BOYAmt
EOY	$853,522	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$14,559	BOYAmt
EOY	$6,352	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,656,223	BOYAmt
EOY	$11,365,146	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$425,002	BOYAmt
EOY	$3,484	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,119,297	BOYAmt
EOY	$12,228,504	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,901,443	BOYAmt
EOY	$2,261,813	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$264,446	BOYAmt
EOY	-$866,865	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,636,997	BOYAmt
EOY	$1,394,948	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$14,756,294	BOYAmt
EOY	$13,623,452	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$173,181	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$68,868	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$629,179	OtherCostOrOtherBasisAmt
Book Value	$629,179	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,872,619	OtherCostOrOtherBasisAmt
Depreciation	$1,086,846	DepreciationAmt
Book Value	$7,785,773	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,050,549	OtherCostOrOtherBasisAmt
Depreciation	$757,459	DepreciationAmt
Book Value	$293,090	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$551,370	OtherCostOrOtherBasisAmt
Depreciation	$352,672	DepreciationAmt
Book Value	$198,698	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,906,740	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE FROM OTHER GOVERNMENTAL UNITS	Desc
Book Value	$944,734	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$944,734	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
PAYROLL LIABILITIES	$3,209
DUE TO DISTRICT	$275

Field	Value	IRS element (for citing)
Total Liability	$3,484	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$7,485,170	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$7,485,170	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,485,170	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,658,351	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$7,658,351	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,658,351	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 4, PART XI AND XII	FormAndLineReferenceDesc
Explanation	THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED BASED ON GOVERNMENTAL FUND ACCOUNTING BASIS (I.E. REGULATORY ACCOUNTING PRINCPLES). AS A RESULT, CERTIN ITEMS OF EXPENSE ON THE AFS ARE NOT INCLUDED AS AN EXPENSE ON FORM 990 SUCH AS PRINCIPAL DEBT PAYMENTS AND CAPITAL OUTLAYS FOR FIXE ASSETS, ETC. THE ADJUSTMENTS PROVIDED IN PART XI AND PART XII HAVE BEEN MADE TO PRESENT THE STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSE ON FORM 990 IN A MANNER CONSISTENT WITH THE ACCRUAL BASIS OF ACCOUNTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP).	ExplanationTxt

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 (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA ITS HANDBOOKS.
SCHEDULE E, PART I, LINE 6	THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	ECONOMIC DEVELOPMENT REVENUE BOND SERIES 2019A & 2019B	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issued	2019-12-17	BondIssuedDt
Issue Price	$11,770,000	IssuePriceAmt
Purpose	CAPITAL PROJECTS	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$295,000	RetiredAmt
Total Proceeds	$11,770,000	TotalProceedsAmt
Issuance Costs From Proceeds	$360,420	IssuanceCostsFromProceedsAmt
Capital Expenditures	$695,033	CapitalExpendituresAmt
Substantial Completion	2022	SubstantialCompletionYr
Refunding Tax Exempt Bonds	Yes (1)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	Yes (1)	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	0	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	0	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	0	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE PRESIDENT AND TREASURER REVIEW THE FROM 990 AND A COPY IS PROVIDED TO THE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD REVIEWS THE ANNUAL DISCLOSURES SUBMITTED BY EACH MEMBER. ANY DIRECTOR WHO IS AWARE THAT HE OR SHE HAS A PERSONAL OF FINANCIAL INTEREST IN A PROPOSED TRANSACTION WITH THE AGENCY SHALL: A. IDENTIFY THAT THEY HAVE A POTENTIAL CONFLICT INTEREST, B. EXCUSE HIMSELF FROM ANY DISCUSSION BY THE BOARD REGARDING THE PROPOSED TRANSACTION, UNLESS THE BOARD SPECIFICALLY REQUESTS THAT THE DIRECTOR OR STAFF BE PRESENT FOR THE DISCUSSION; AND C. REFRAIN FROM VOTING OR ANY MATTER THAT MAY IMPACT THE TRANSACTION. A DIRECTOR'S OR STAFF'S FAILURE TO DISCLOSE TO THE BOARD THAT HE OR SHE HAS AN INTEREST IN A TRANSACTION PRIOR TO THE AGENCY ENTERING INTO THAT TRANSACTION SHALL BE GROUNDS FOR THE DIRECTOR'S IMMEDIATE REMOVAL FROM THE BOARD. ANY STAFF PERSON WHO FAILS TO ACKNOWLEDGE A POTENTIAL CONFLICT OF INTEREST WILL BE SUBJECT TO DISMISSAL FROM EMPLOYMENT. FURTHERMORE, IF A DIRECTOR OR A STAFF FAILED TO DISCLOSE HIS OR HER INTEREST IN THE TRANSACTION BEFORE THE AGENCY'S ENTRY INTO THE TRANSACTION, THE AGENCY MAY VOID THE CONTRACT OR OTHER TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWS SALARIES FOR KEY EMPLOYEES ANNUALLY BASED ON COMPARABILITY DATA FROM SPARTANBURG COUNTY SCHOOL DISTRICS' SALARY SCHEDULES AND NATIONAL DATA PROVIDED BY SALARY.COM. ALL DECISIONS ARE DOCUMENTED.
FORM 990, PART VI, SECTION C, LINE 19	THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
FORM 990, PAGE 12, PART XII, LINE 2C:	THE BOARD OF DIRECTORS OVERSEE THE AUDIT PROCESS.