SOUTH CAROLINA VIRTUAL CHARTER SCHOOL: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SOUTH CAROLINA VIRTUAL CHARTER SCHOOL (EIN 26-1966189)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-07-13
- IRS object ID
- 202321949349300812
- Schema version
- 2021v4.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-13T10:28:39-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 522212837 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENE FINNEY CAULEY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 E BUTLER RD STE C6 | AddressLine1Txt |
| City | MAULDIN | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 296622170 | 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 | 261966189 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH CAROLINA VIRTUAL CHARTER | BusinessNameLine1Txt |
| Business Name Line2 | SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 8032536222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2023 PLATT SPRINGS ROAD | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANITA LATHAM | PersonNm |
| Person Title | DEPUTY EXEC. DIR. | PersonTitleTxt |
| Phone | 8037260170 | PhoneNum |
| Signature | 2023-07-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ANITA | PersonFirstNm |
| Person Last | LATHAM | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER S CAULEY | PreparerPersonNm |
| PTIN | P00534004 | PTIN |
| Phone | 8644517381 | PhoneNum |
| Preparation | 2023-07-12 | PreparationDt |
| 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 | DR CHERRY DANIEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2023 PLATT SPRINGS ROAD | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $37,235,602 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SCVCS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | TO OFFER SOUTH CAROLINA STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE WITH INDIVIDUALIZED LEARNING APPROACHES TO PROVIDE STUDENTS THE TOOLS NEEDED TO SUCCEED IN SCHOOL AND BEYOND | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 183 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $37,254,450 | PYContributionsGrantsAmt |
| CY Contributions Grants | $37,150,843 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,525 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,332 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,353 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,427 | CYInvestmentIncomeAmt |
| PY Other Revenue | $568,681 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $37,851,009 | PYTotalRevenueAmt |
| CY Total Revenue | $37,235,602 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,648,115 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,772,884 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $19,999,371 | PYOtherExpensesAmt |
| CY Other Expenses | $20,175,477 | CYOtherExpensesAmt |
| PY Total Expenses | $33,647,486 | PYTotalExpensesAmt |
| CY Total Expenses | $33,948,361 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,203,523 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,287,241 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,646,057 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,912,937 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,103,039 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $43,418,380 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$5,456,982 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$16,505,443 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO IMPROVE STUDENT EDUCATIONAL ACHIEVEMENT THROUGH THE PROVISION OF AN INDIVIDUALIZED, RIGOROUS, STANDARDS-BASED VIRTUAL EDUCATION TO STUDENTS IN THE STATE OF SOUTH CAROLINA | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $26,102,667 | ExpenseAmt |
| Revenue | $59,332 | RevenueAmt |
| Desc | THE SOUTH CAROLINA VIRTUAL CHARTER SCHOOL IS A STATEWIDE PUBLIC CHARTER SCHOOL SERVING STUDENTS IN GRADES KINDERGARTEN THROUGH 12TH GRADE. THE SCHOOL HAS THE SAME RESPONSIBILITIES AND OBLIGATIONS AS ANY OTHER CHARTER SCHOOLS IN THE STATE INCLUDING PROVIDING STATE-APPROVED STANDARDS-BASED CURRICULUM, MONITORING ATTENDANCE AND TRUANCY, AND ADMINISTERING REQUIRED STANDARDIZED TESTING. HOWEVER, ANY STUDENT RESIDING IN THE STATE MAY ATTEND THE SCHOOL, AND THESE STUDENTS ATTEND SCHOOL REMOTELY. DURING FY22, AVERAGE ENROLLMENT WAS 4,353 STUDENTS. | Desc |
| Total Program Service Expenses | $26,102,667 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 27 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 183 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TORI SMITH | PersonNm |
| Phone | 8032536222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2023 PLATT SPRINGS ROAD | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| DR CHERRY DANIEL | |||||||||
| HEAD OF SCHO | 40.00 | 2.00 | Yes (X) | $193,556 | $0 | $43,186 | |||
| ANITA LATHAM | |||||||||
| DEPUTY EXEC. | 40.00 | $160,245 | $0 | $36,760 | Yes (X) | ||||
| MICHELLE PATTERSON | |||||||||
| PRINCIPAL | 40.00 | $103,085 | $0 | $29,553 | Yes (X) | ||||
| COURTNEY SUBER | |||||||||
| CHAIR | 0.50 | Yes (X) | $900 | $0 | $0 | Yes (X) | |||
| JANET THOMPSON | |||||||||
| VICE CHAIR | 0.50 | Yes (X) | $600 | $0 | $0 | Yes (X) | |||
| JULIE ANNE KORNAHRENS | |||||||||
| TREASURER - | 0.50 | 2.00 | Yes (X) | $650 | $0 | $0 | Yes (X) | ||
| TIL MORISEY | |||||||||
| TREASURER | 0.50 | Yes (X) | $600 | $0 | $0 | Yes (X) | |||
| SUSAN GASTON | |||||||||
| DIRECTOR | 0.50 | $600 | $0 | $0 | Yes (X) | ||||
| JACQUELINE KENNEDY | |||||||||
| DIRECTOR | 0.50 | $450 | $0 | $0 | Yes (X) | ||||
| DIANNE OLIVER | |||||||||
| DIRECTOR | 0.50 | $500 | $0 | $0 | Yes (X) | ||||
| VICKIE WISEMAN | |||||||||
| DIRECTOR | 0.50 | $0 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $461,186 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $109,499 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| K12 MANAGEMENT INC | |||||
| 2300 CORPORATE DRIVE | HERNDON | VA | 20171 | MGMT/CURRICULUM | $15,440,431 |
| CANTEY TECHNOLOGY | |||||
| 2702 AZALEA DRIVE | NORTH CHARLESTON | SC | 29405 | IT SUPPORT | $794,304 |
| CANTEY EDU LLC | |||||
| 2702 AZALEA DRIVE | NORTH CHARLESTON | SC | 29405 | IT SUPPORT | $187,848 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $37,150,843 | GovernmentGrantsAmt |
| Total Contributions | $37,150,843 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STUDENT ACTIVITIES AND FEES | 611600 | $45,582 | $45,582 |
| SUMMER SCHOOL TUITION | 611600 | $13,750 | $13,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,332 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,427 | TotalRevenueColumnAmt |
| Exclusion | $25,427 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,235,602 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $59,332 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $25,427 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $515,016 | TotalAmt |
| Management And General | $515,016 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,164,094 | TotalAmt |
| Program Services | $8,150,443 | ProgramServicesAmt |
| Management And General | $1,013,651 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,175,146 | TotalAmt |
| Program Services | $1,858,257 | ProgramServicesAmt |
| Management And General | $316,889 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,167,952 | TotalAmt |
| Program Services | $1,070,985 | ProgramServicesAmt |
| Management And General | $96,967 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $750,676 | TotalAmt |
| Program Services | $635,575 | ProgramServicesAmt |
| Management And General | $115,101 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,340,576 | TotalAmt |
| Program Services | $7,350 | ProgramServicesAmt |
| Management And General | $5,333,226 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,632 | TotalAmt |
| Management And General | $33,632 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,800 | TotalAmt |
| Management And General | $39,800 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,162 | TotalAmt |
| Program Services | $70,864 | ProgramServicesAmt |
| Management And General | $21,298 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,000 | TotalAmt |
| Program Services | $114,000 | ProgramServicesAmt |
| Management And General | $78,000 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,541 | TotalAmt |
| Program Services | $7,965 | ProgramServicesAmt |
| Management And General | $1,576 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,373,450 | TotalAmt |
| Program Services | $10,320,273 | ProgramServicesAmt |
| Management And General | $53,177 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,400 | TotalAmt |
| Program Services | $349,400 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,856 | TotalAmt |
| Program Services | $155,055 | ProgramServicesAmt |
| Management And General | $61,801 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,759 | TotalAmt |
| Program Services | $1,759 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,352 | TotalAmt |
| Program Services | $10,000 | ProgramServicesAmt |
| Management And General | $76,352 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MATERIALS AND SUPPLIES | $2,744,328 | $2,704,139 | $40,189 |
| COMMUNICATIONS | $281,749 | $254,983 | $26,766 |
| STUDENT SERVICES | $213,403 | $213,403 | |
| RENTAL | $184,782 | $171,960 | $12,822 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,687 | TotalAmt |
| Program Services | $6,256 | ProgramServicesAmt |
| Management And General | $9,431 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,948,361 | TotalAmt |
| Program Services | $26,102,667 | ProgramServicesAmt |
| Management And General | $7,845,694 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,755,870 | BOYAmt |
| EOY | $5,413,345 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $390,210 | BOYAmt |
| EOY | $205,968 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,049 | BOYAmt |
| EOY | $293,246 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,370 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,237 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,892 | BOYAmt |
| EOY | $1,133 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,215,814 | BOYAmt |
| EOY | $7,239,392 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,140,222 | BOYAmt |
| EOY | $13,759,853 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,646,057 | BOYAmt |
| EOY | $26,912,937 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,283,721 | BOYAmt |
| EOY | $3,307,632 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,328 | BOYAmt |
| EOY | $277,376 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,612,990 | BOYAmt |
| EOY | $39,833,372 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,103,039 | BOYAmt |
| EOY | $43,418,380 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,456,982 | BOYAmt |
| EOY | -$16,505,443 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,456,982 | BOYAmt |
| EOY | -$16,505,443 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,646,057 | BOYAmt |
| EOY | $26,912,937 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,287,241 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$14,335,702 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
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 C IRS990ScheduleC
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $33,948,361 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $33,948,361 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $7,642 | CurrentYearMinus3Amt |
| Current Year Minus2 | $7,642 | CurrentYearMinus2Amt |
| Current Year Minus1 | $5,108 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $1,020,392 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,530,588 | LobbyingCeilingAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,911 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,911 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,277 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $255,099 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $382,649 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,370 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,237 | DepreciationAmt |
| Book Value | $1,133 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,133 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED POSTEMPLOYMENT CHARGES | $7,107,547 |
| DEFERRED PENSION CHARGES | $4,576,461 |
| DUE FROM OTHER GOV'T | $2,075,845 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $13,759,853 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| NET POSTEMPLOYMENT LIABILITY | $19,897,591 |
| NET PENSION LIABILITY | $16,226,366 |
| DEFERRED PENSION CREDITS | $2,516,766 |
| DEFERRED POSTEMPLOYMENT CREDITS | $1,192,649 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $39,833,372 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE POLICY IS DISPLAYED ON THE SC VIRTUAL CHARTER SCHOOL WEBSITE. |
| SCHEDULE E, LINE 6 | THE SCHOOL RECEIVES FUNDING FROM FEDERAL AND STATE SOURCES. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| DR CHERRY DANIEL | |||||
| HEAD OF SCHOOL | $167,849 | $25,707 | $36,977 | $6,209 | $236,742 |
| ANITA LATHAM | |||||
| DEPUTY EXEC. DIR. | $139,005 | $21,240 | $30,551 | $6,209 | $197,005 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 4 | THE BYLAWS WERE AMENDED DURING THE FISCAL YEAR FOR A NUMBER OF ITEMS. SIGNIFICANT CHANGES INCLUDED CHANGES FOR QUALIFICATIONS OF BOARD MEMBERS AND COMBINING THE SECRETARY/TREASURER POSITION. FOR BOARD QUALIFICATIONS, THE BYLAWS NOW REQUIRE THAT CANDIDATES SUBMIT THEIR DESIRE TO SERVE BY COMPLETING AN OFFICIAL BOARD APPLICATION, THEY MUST POSSESS A FOUR-YEAR COLLEGE DEGREE, UNDERGO A BACKGROUND CHECK PRIOR TO SERVING AND PARTICIPATE IN PROFESSIONAL DEVELOPMENT ACTIVITIES. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THERE ARE CURRENTLY NO COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE REVIEW OF THE FORM 990 IS COMPLETED BY THE BUSINESS OPERATIONS MANAGER, THE SCHOOL'S FINANCE DIRECTOR, AND SCHOOL ADMINISTRATION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY AND ARE RESPONSIBLE FOR DISCLOSING ANY CONFLICTS AND ABSTAINING FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT. |
| FORM 990, PAGE 6, PART VI, LINE 15A | 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, PAGE 6, PART VI, LINE 15B | THE HEAD OF SCHOOL SETS ALL OTHER OFFICER SALARIES. THE HEAD OF SCHOOL CONSIDERS THE STATE MINIMUM SALARY SCHEDULE AND OTHER DISTRICT SALARY SCHEDULES WHEN SETTING COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT. |
| FORM 990, PART XI, LINE 9 | CHANGE IN NET PENSION LIABILITY -352,506 CHANGE IN NET OPEB LIABILITY -1,399,693 PRIOR PD ADJUSTMENT DEFERRED PENSION ITEMS -12,583,503 TOTAL -14,335,702 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH CAROLINA VIRTUAL EDUCATION FD | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2023 PLATT SPRINGS ROAD | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833342225 | EIN |
| Primary Activities | FACILITIES | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 10 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SC VIRTUAL EDUCATION FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionTypeTxt |
| Involved | $240,000 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |