PORTER-GAUD FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PORTER-GAUD FOUNDATION (EIN 45-2701202)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-01-15
- IRS object ID
- 202530159349301708
- Schema version
- 2023v6.0
- 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 D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-15T10:20:02-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263745514 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGARE BAILEY & HINSKE LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 QUEENSBOROUGH BLVD STE 100 | AddressLine1Txt |
| City | MT PLEASANT | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 294643626 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452701202 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTER-GAUD FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PORT | BusinessNameControlTxt |
| Phone | 8435563620 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ALBEMARLE RD | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29407 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG STEWART | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8434024690 | PhoneNum |
| Signature | 2025-01-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BENJAMIN G NEWTON CPA | PreparerPersonNm |
| PTIN | P01069683 | PTIN |
| Phone | 8437660400 | PhoneNum |
| Preparation | 2025-01-15 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Principal Officer | CRAIG STEWART | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ALBEMARLE ROAD | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29407 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,730,082 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PORTERGAUD.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | THE FOUNDATION IS OPERATED FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF, THE PORTER ACADEMY D/B/A PORTER-GAUD SCHOOL AND ITS AFFILIATED ENTITIES (THE "SUPPORTED CHARITIES"). THE FOUNDATION SUPPORTS THE SUPPORTED CHARITIES BY STIMULATING, RECEIVING AND GRANTING CHARITABLE GIFTS TO ADVANCE PROGRAMS OF EDUCATION. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $11,195,363 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,274,927 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $779,023 | PYInvestmentIncomeAmt |
| CY Investment Income | $799,394 | CYInvestmentIncomeAmt |
| PY Other Revenue | $160,349 | PYOtherRevenueAmt |
| CY Other Revenue | $415,675 | CYOtherRevenueAmt |
| PY Total Revenue | $12,134,735 | PYTotalRevenueAmt |
| CY Total Revenue | $7,489,996 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,642,046 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,903,782 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,012,538 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $908,934 | PYOtherExpensesAmt |
| CY Other Expenses | $1,012,538 | CYOtherExpensesAmt |
| PY Total Expenses | $2,550,980 | PYTotalExpensesAmt |
| CY Total Expenses | $3,916,320 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $9,583,755 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,573,676 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,788,810 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $83,079 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,705,731 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE FOUNDATION IS OPERATED FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF, THE PORTER ACADEMY D/B/A PORTER-GAUD SCHOOL AND ITS AFFILIATED ENTITIES (THE "SUPPORTED CHARITIES"). THE FOUNDATION SUPPORTS THE SUPPORTED CHARITIES BY STIMULATING, RECEIVING AND GRANTING CHARITABLE GIFTS TO ADVANCE PROGRAMS OF EDUCATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,903,782 | ExpenseAmt |
| Grant | $2,903,782 | GrantAmt |
| Desc | GRANTS, ALLOCATIONS AND OTHER TRANSFERS OF FOUNDATION ASSETS TO SUPPORTED ORGANIZATIONS FOR USE IN THEIR PROGRAMS AND OPERATIONS. | Desc |
| Total Program Service Expenses | $2,903,782 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | 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 | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | 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 | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | Yes (true) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | 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 | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTER-GAUD SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8435563620 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ALBEMARLE RD | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29407 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICHARD STAR | ||||||
| CHAIR | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JONATHAN CENTURINO | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MARK CONGDON | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL HANDLER | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| NATHANIEL HOWE | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| LAUREN NETTER | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| BRITTANY MIDDLETON OGIKE | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| GRANGER OSBORNE JR | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN REGAN | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH SAAL | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| GREER POLANSKY VAUGHAN | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER SCOTT VANHOY | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH BURWELL | ||||||
| EX OFFICIO | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DR TEJ DHINDSA | ||||||
| EX OFFICIO | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DOROTHY THAXTON | ||||||
| EX OFFICIO | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG STEWART | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $0 | $165,784 | $34,846 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $165,784 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $34,846 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $6,274,927 | AllOtherContributionsAmt |
| Noncash Contributions | $44,001 | NoncashContributionsAmt |
| Total Contributions | $6,274,927 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $798,844 | TotalRevenueColumnAmt |
| Exclusion | $798,844 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,531 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $981 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $550 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $550 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $550 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $602,654 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $210,502 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $392,152 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $52,126 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $28,603 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,523 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,523 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,489,996 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,073 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $798,844 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,903,782 | TotalAmt |
| Program Services | $2,903,782 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500 | TotalAmt |
| Fundraising | $1,500 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,000 | TotalAmt |
| Fundraising | $20,000 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,194 | TotalAmt |
| Fundraising | $38,194 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,809 | TotalAmt |
| Fundraising | $5,809 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,107 | TotalAmt |
| Fundraising | $133,107 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $501,618 | TotalAmt |
| Fundraising | $501,618 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt |
|---|---|---|
| BAD DEBTS | $169,000 | $169,000 |
| DUES AND SUBSCRIPTIONS | $54,598 | $54,598 |
| OTHER SUPPORTING ORG | $41,602 | $41,602 |
| SOFTWARE MAINTENANCE | $38,218 | $38,218 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,892 | TotalAmt |
| Fundraising | $8,892 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,916,320 | TotalAmt |
| Program Services | $2,903,782 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $1,012,538 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,847,398 | BOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,785,952 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,767 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,529,893 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,345,800 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,788,810 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,079 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,079 | BOYAmt |
| EOY | $0 | 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 | $13,614,548 | BOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,091,183 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,705,731 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,788,810 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,573,676 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,905,063 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$44,184,470 | 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 | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,049,431 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,476,663 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,776,946 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,195,363 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,274,927 | CurrentTaxYearAmt |
| Total | $24,773,330 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,049,431 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,476,663 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,776,946 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,195,363 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,274,927 | CurrentTaxYearAmt |
| Total | $24,773,330 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $12,302,309 | SubstantialContributorsTotAmt |
| Public Support Total170 | $12,471,021 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $609,782 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $595,708 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $695,512 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $778,623 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $798,844 | CurrentTaxYearAmt |
| Total | $3,478,469 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $28,251,799 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,474,728 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.44140 | PublicSupportCY170Pct |
| Public Support PY170 | 0.46650 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,631,655 | BeginningYearBalanceAmt |
| Contributions | $278,493 | ContributionsAmt |
| Investment Earnings Or Losses | $2,511,327 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $28,421,475 | GrantsOrScholarshipsAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,291,193 | BeginningYearBalanceAmt |
| Contributions | $974,266 | ContributionsAmt |
| Investment Earnings Or Losses | $1,759,206 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $393,010 | GrantsOrScholarshipsAmt |
| End Year Balance | $25,631,655 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,389,484 | BeginningYearBalanceAmt |
| Contributions | $1,781,024 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,523,315 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $356,000 | GrantsOrScholarshipsAmt |
| End Year Balance | $23,291,193 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,286,602 | BeginningYearBalanceAmt |
| Contributions | $486,791 | ContributionsAmt |
| Investment Earnings Or Losses | $4,973,008 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $356,917 | GrantsOrScholarshipsAmt |
| End Year Balance | $25,389,484 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,143,582 | BeginningYearBalanceAmt |
| Contributions | $367,109 | ContributionsAmt |
| Investment Earnings Or Losses | $1,099,835 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $323,924 | GrantsOrScholarshipsAmt |
| End Year Balance | $20,286,602 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PARENTS GUILD A | Event1Nm |
| Gross Receipts Event1 | $283,064 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $283,064 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $21,590 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $48,178 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,475 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $29,700 | OtherDirectExpensesEvent1Amt |
| Event2 | CONCESSIONS AT | Event2Nm |
| Gross Receipts Event2 | $134,110 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $134,110 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $32,770 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $182,757 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $182,757 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $2,681 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $65,303 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $599,931 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $599,931 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $21,590 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $50,859 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,475 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $127,773 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $203,697 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $396,234 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTER-GAUD SCHOOL | BusinessNameLine1Txt |
| Business Name Line2 | PORTER-GAUD SCHOOL | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ALBEMARLE RD | AddressLine1Txt |
| Address Line2 | 300 ALBEMARLE RD | AddressLine2Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29407 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 570342032 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $2,903,782 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Purpose Of Grant | ASSISTANCE TO SCHOOL | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE I, PAGE 1, PART I, LINE 2 | GRANTS AND ASSISTANCE ARE MONITORED BY THE FOUNDATION BY ENSURING AMOUNTS ARE USED FOR APPROVED PURPOSES BY PORTER-GAUD SCHOOL PER REPORTS, BUDGETS, AND OTHER APPROVALS. |
| SCHEDULE I, PAGE 4, PART IV | ASSISTANCE IS PROVIDED BY THE FOUNDATION TO PORTER-GAUD SCHOOL IN CONNECTION WITH THE FOUNDATION'S MISSION AND PURPOSE. ASSISTANCE IS PROVIDED TO PORTER-GAUD SCHOOL FOR USE IN VARIOUS PROGRAMS AND OPERATIONS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG STEWART | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Compensation Based On Rltd Orgs | $165,784 | CompensationBasedOnRltdOrgsAmt |
| Deferred Comp Rltd Orgs | $19,089 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $15,757 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $200,630 | TotalCompensationRltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART III | FormAndLineReferenceDesc |
| Explanation | PART I, LINE 3 - RELATED ORGANIZATION METHODS USED FOR COMPENSATION EXPLANATION: CRAIG STEWART, EXECUTIVE DIRECTOR, HAS EMPLOYMENT CONTRACT WITH PORTER-GAUD SCHOOL, WHICH IS APPROVED BY THE HEAD OF SCHOOL. EMPLOYMENT CONTRACTS COMPLY WITH BOARD-APPROVED BUDGET AMOUNTS AND ARE HANDLED BY THE PORTER-GAUD SCHOOL HUMAN RESOURCES DEPARTMENT. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $44,001 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV ON CONTRIBUTION DATE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (7 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| PORTER-GAUD SCHOOL | |||||||||
| CASH | 2024-06-30 | $5,255,291 | ACTUAL/FMV | 570342032 | 300 ALBEMARLE RD | CHARLESTON | SC | 29407 | 501C3 |
| PORTER-GAUD SCHOOL | |||||||||
| PLEDGES RECEIVABLE | 2024-06-30 | $11,417,393 | ACTUAL/FMV | 570342032 | 300 ALBEMARLE RD | CHARLESTON | SC | 29407 | 501C3 |
| PORTER-GAUD SCHOOL | |||||||||
| PREPAIDS | 2024-06-30 | $24,680 | ACTUAL/FMV | 570342032 | 300 ALBEMARLE RD | CHARLESTON | SC | 29407 | 501C3 |
| PORTER-GAUD SCHOOL | |||||||||
| INVESTMENTS | 2024-06-30 | $23,054,567 | ACTUAL/FMV | 570342032 | 300 ALBEMARLE RD | CHARLESTON | SC | 29407 | 501C3 |
| PORTER-GAUD SCHOOL | |||||||||
| LIFE INSURANCE POLICY | 2024-06-30 | $33,635 | ACTUAL/FMV | 570342032 | 300 ALBEMARLE RD | CHARLESTON | SC | 29407 | 501C3 |
| PORTER-GAUD SCHOOL | |||||||||
| ACCOUNTS PAYABLE | 2024-06-30 | -$57,336 | ACTUAL/FMV | 570342032 | 300 ALBEMARLE RD | CHARLESTON | SC | 29407 | 501C3 |
| PORTER-GAUD SCHOOL | |||||||||
| DUE FROM BALANCES | 2024-06-30 | $4,456,240 | ACTUAL/FMV | 570342032 | 300 ALBEMARLE RD | CHARLESTON | SC | 29407 | 501C3 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | false | DirectorOfSuccessorInd |
| Employee Of Successor | false | EmployeeOfSuccessorInd |
| Owner Of Successor | false | OwnerOfSuccessorInd |
| Receive Compensation | false | ReceiveCompensationInd |
| Assets Distributed | Yes (true) | AssetsDistributedInd |
| Required To Notify AG | Yes (true) | RequiredToNotifyAGInd |
| Liabilities Paid | Yes (true) | LiabilitiesPaidInd |
| Bonds Outstanding | false | BondsOutstandingInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE FOUNDATION IS OPERATED FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF, THE PORTER ACADEMY D/B/A PORTER-GAUD SCHOOL AND ITS AFFILIATED ENTITIES (THE "SUPPORTED CHARITIES"). THE FOUNDATION SUPPORTS THE SUPPORTED CHARITIES BY STIMULATING, RECEIVING AND GRANTING CHARITABLE GIFTS TO ADVANCE PROGRAMS OF EDUCATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A DRAFTED COPY OF FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | A COPY OF THE POLICY IS CIRCULATED ANNUALLY FOR REVIEW AND APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 15A | EMPLOYMENT CONTRACTS COMPLY WITH BOARD APPROVED BUDGET AMOUNTS AND ARE HANDLED BY THE PORTER-GAUD SCHOOL HUMAN RESOURCES DEPARTMENT AND ARE SIGNED BY THE PORTER-GAUD SCHOOL HEAD OF SCHOOL. |
| FORM 990, PAGE 6, PART VI, LINE 15B | SAME AS 15A |
| FORM 990, PAGE 6, PART VI, LINE 19 | THIS INFORMATION IS NOT MADE GENERALLY AVAILABLE. REQUESTS ARE CONSIDERED ON A CASE-BY-CASE BASIS. |
| FORM 990, PART XI, LINE 9 | FINAL DISTRIBUTION OF NET ASSETS -44,184,470 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTER-GAUD SCHOOL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 ALBEMARLE RD | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29407 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570342032 | EIN |
| Primary Activities | SCHOOL | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 2 | 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 | Yes (true) | 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 | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Business Name Line2OtherOrganizationName/BusinessNameLine2Txt | Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|---|
| PORTER-GAUD SCHOOL | |||
| PORTER-GAUD SCHOOL | B | $2,903,782 | ACTUAL/FMV |
| PORTER-GAUD SCHOOL | |||
| PORTER-GAUD SCHOOL | O | $501,618 | ACTUAL/FMV |
| PORTER-GAUD SCHOOL | |||
| PORTER-GAUD SCHOOL | R | $44,184,470 | ACTUAL/FMV |
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