2023-05-01T13:08:28-05:00 2022-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2021-07-01 843663677 LIBERTY STEAM CHARTER SCHOOL LIBE 8032165745 115 NORTH MAIN ST SUMTER SC 29150 TREVOR IVEY EXECUTIVE DIRECTOR 8032165745 2023-05-01 1 TREVOR IVEY 999009999 DAVID A SMITH P00045703 8642321040 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z TREVOR IVEY 115 NORTH MAIN ST SUMTER SC 29150 4489390 0 X WWW.LIBERTYSTEAMCHARTER.ORG X 2019 SC LIBERTY STEAM CHARTER WORKS TO PROVIDE ALL STUDENTS WITH EQUAL ACCESS TO A WORLD-CLASS K-12 EDUCATION IN AN ACADEMICALLY RIGOROUS AND STUDENT-CENTERED LEARNING ENVIRONMENT, CREATING GRADUATES WHO WILL BE THOUGHTFUL AND ENGAGED CITIZENS PREPARED TO TAKE ON THE LEADERSHIP CHALLENGES OF THE 21ST CENTURY. 9 9 41 0 0 0 999658 4457371 0 32019 0 0 0 0 999658 4489390 0 0 0 0 373347 2310218 0 0 0 442230 2271676 815577 4581894 184081 -92504 251910 545295 67829 446563 184081 98732 X LIBERTY STEAM CHARTER WORKS TO PROVIDE ALL STUDENTS WITH EQUAL ACCESS TO A WORLD-CLASS K-12 EDUCATION IN AN ACADEMICALLY RIGOROUS AND STUDENT-CENTERED LEARNING ENVIRONMENT, CREATING GRADUATES WHO WILL BE THOUGHTFUL AND ENGAGED CITIZENS PREPARED TO TAKE ON THE LEADERSHIP CHALLENGES OF THE 21ST CENTURY. 0 0 2706564 32019 THE 2021-22 FISCAL YEAR WAS THE FIRST YEAR THAT THE SCHOOL WAS IN OPERATION AS A SOUTH CAROLINA PUBLIC CHARTER SCHOOL. THE SCHOOL OPERATES WITHIN THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT AND IT SERVED APPROXIMATELY 185 STUDENTS FROM KINDERGARTEN THROUGH GRADE ONE IN ITS INAUGURAL YEAR. 2706564 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 41 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X OFFICE 8032165745 115 NORTH MAIN ST SUMTER SC 29150 REV DR MARION NEWTON BOARD MEMBER 2.00 X 0 0 0 DR RODNEY THOMPSON BOARD MEMBER 5.00 X 0 0 0 GREG A THOMPSON CHAIRMAN 5.00 X X 0 0 0 DEXTER DAVIS VICE CHAIRMAN 5.00 X X 0 0 0 RODNEY THOMPSON SECRETARY 5.00 X X 0 0 0 CAMERON CHANDLER TRASURER 5.00 X X 0 0 0 TREVOR IVEY EXECUTIVE DIRECTOR 40.00 X X 130862 0 4696 130862 0 4696 1 0 0 0 0 2660460 1796911 4457371 PUPIL ACTIVITY 22019 22019 OTHER REVENUE 10000 10000 32019 4489390 32019 0 0 X 130862 130862 1806102 1233717 572385 49735 49735 195133 1837 193296 128386 71781 56605 19430 19430 617933 244450 373483 118487 118487 6470 6470 60879 52764 8115 611763 611763 57648 57648 16769 16769 STUDENT SUPPLIES & TEXT 281315 281315 SMALL EQUIPMENT 131847 17572 114275 SUPPLIES 125664 125664 OTHER FOOD SERVICE COST 120960 120960 102511 20670 81841 4581894 2706564 1875330 0 197855 300615 244680 1791 0 51264 1000 251910 545295 50420 207231 229618 17409 9714 67829 446563 X 184081 98732 0 0 0 0 184081 98732 251910 545295 -92504 7155 0 X 0 1 X 0 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO SC DEPT OF EDUCATION 9714 9714 X 4489390 0 4489390 0 4489390 4581894 0 4581894 0 4581894 PART X, LINE 2: THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48. 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS STATE ON THE SCHOOL'S WEBSITE AND IN VARIOUS BROCHURES SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT AWARD SCHOLARSHIPS SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED APPROXIMATELY $2,660,000 IN STATE AND FEDERAL AID. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE SCHOOL'S FINANCIAL CONSULTANT PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THIS POLICY IS REVIEWED ANNUALLY BY BOARD MEMBERS FOR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G HEALTH SERVICES : PROGRAM SERVICE EXPENSES 20,604. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,604. STAFF DEVELOPMENT & TRAINING : PROGRAM SERVICE EXPENSES 126,914. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126,914. OTHER SERVICES/FEES : PROGRAM SERVICE EXPENSES 38,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,875. INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 26,744. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,744. CURRICULUM DEVELOPMENT SERVICES : PROGRAM SERVICE EXPENSES 26,531. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,531. ADMINISTRATIVE STAFF TRAINING : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,758. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,758. ADMINISTRATIVE SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 93,571. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,571. OTHER MISC SERV : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 276,154. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 276,154. PSYCHOLOGICAL SERVICES : PROGRAM SERVICE EXPENSES 4,782. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,782. FORM 990, PART IX, LINE 24E OTHER EXPENDITURES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 81,841. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,841. STUDENT ACTIVITIES : PROGRAM SERVICE EXPENSES 20,670. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,670.