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CHARLESTON CHARTER SCHOOL FOR MATH AND SCIENCE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CHARLESTON CHARTER SCHOOL FOR MATH AND SCIENCE (EIN 84-1720146)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-14
IRS object ID
202531349349300228
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-14T05:34:57-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260793942PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARTIN SMITH & COMPANY CPAS PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11212 HAYWOOD ROAD BLDG 100AddressLine1Txt
CityGREENVILLECityNm
State AbbreviationSCStateAbbreviationCd
ZIP296152200ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN841720146EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHARLESTON CHARTER SCHOOL FOR MATH ANDBusinessNameLine1Txt
Business Name Line2SCIENCEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCHARBusinessNameControlTxt
Phone8437203085PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11002 KING STREETAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29403ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY CHARMICHAELPersonNm
Person TitleEXEC PRINCIPAL AND CEOPersonTitleTxt
Phone8437203085PhoneNum
Signature2025-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID A SMITHPreparerPersonNm
PTINP00045703PTIN
Phone8642321040PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARY CARMICHAELPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11002 KING STREETAddressLine1Txt
CityCHARLESTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29403ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,603,090GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CHARLESTONMATHSCIENCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionCCSMS IS A PUBLICLY FUNDED CHARTER SCHOOL THAT FOCUSES ON MATH AND SCIENCE EDUCATING AND STUDENTS IN GRADES 6-12.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee114TotalEmployeeCnt
Total Volunteers130TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$9,813,128PYContributionsGrantsAmt
CY Contributions Grants$10,514,267CYContributionsGrantsAmt
PY Program Service Revenue$119,471PYProgramServiceRevenueAmt
CY Program Service Revenue$85,066CYProgramServiceRevenueAmt
PY Investment Income$3,301PYInvestmentIncomeAmt
CY Investment Income$3,757CYInvestmentIncomeAmt
PY Other Revenue$950PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$9,936,850PYTotalRevenueAmt
CY Total Revenue$10,603,090CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,379,637PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,457,230CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,589,069PYOtherExpensesAmt
CY Other Expenses$2,809,309CYOtherExpensesAmt
PY Total Expenses$8,968,706PYTotalExpensesAmt
CY Total Expenses$10,266,539CYTotalExpensesAmt
PY Revenues Less Expenses$968,144PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$336,551CYRevenuesLessExpensesAmt
Total Assets BOY$5,619,384TotalAssetsBOYAmt
Total Assets EOY$5,183,156TotalAssetsEOYAmt
Total Liabilities BOY$1,723,109TotalLiabilitiesBOYAmt
Total Liabilities EOY$950,330TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,896,275NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,232,826NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF THE CHARLESTON CHARTER SCHOOL FOR MATH AND SCIENCE IS TO EDUCATE STUDENTS FOR SUCCESS IN COLLEGE AND CAREERS BY PROVIDING AN INNOVATIVE LEARNING ENVIRONMENT THAT IS ACADEMICALLY EXCELLENT, DEVELOPMENTALLY RESPONSIVE, AND SOCIALLY EQUITABLE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$8,513,993ExpenseAmt
Revenue$85,066RevenueAmt
DescPROVIDED EDUCATION TO 563 STUDENTS IN GRADES 6 THROUGH 12 DURING THE 2023-2024 SCHOOL YEAR.Desc
Total Program Service Expenses$8,513,993TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee114EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PRESTIGE SCHOOL SOLUTIONS LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9192358124PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 86AddressLine1Txt
CityRUTHERFORDTONCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28139ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RUSS CAMPBELL
CHAIR2.00Yes (X)Yes (X)$0$0$0
DONLOYN GADSON
VICE CHAIR2.00Yes (X)Yes (X)$0$0$0
DAVID WOLF
TREASURER2.00Yes (X)Yes (X)$0$0$0
JENNIFER ALBERT
MEMBER1.00Yes (X)$0$0$0
DELORES FORDHAM-GRAY
MEMBER1.00Yes (X)$0$0$0
MICHAEL HORNER
MEMBER1.00Yes (X)$0$0$0
DAVID NEFF
MEMBER1.00Yes (X)$0$0$0
RHONDA LEE
SECRETARY2.00Yes (X)Yes (X)$0$0$0
SONIA MCCUTCHEON
MEMBER1.00Yes (X)$0$0$0
MARY CARMICHAEL
EXEC PRINCIPAL AND CEO50.00Yes (X)$130,844$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$130,844TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DRJRD LLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11321 CHUCK DAWLEY BLVDAddressLine1Txt
CityMOUNT PLEASANTCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29464ZIPCd
FieldValueIRS element (for citing)
ServicesCLEANING SERVICESServicesDesc
Compensation$210,679CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$10,508,919GovernmentGrantsAmt
All Other Contributions$5,348AllOtherContributionsAmt
Total Contributions$10,514,267TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PUPIL ACTIVITY611710$82,882$82,882
OTHER REVENUE611110$1,989$1,989
REVENUE-AFTER SCHOOL PROGRAM611710$190$190
TUITION AND FEES611110$5$5
FieldValueIRS element (for citing)
Total Program Service Revenue$85,066TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,757TotalRevenueColumnAmt
Exclusion$3,757ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,603,090TotalRevenueColumnAmt
Related Or Exempt Func Income$85,066RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,757ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,355,779TotalAmt
Program Services$4,438,611ProgramServicesAmt
Management And General$917,168ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,155,733TotalAmt
Program Services$955,347ProgramServicesAmt
Management And General$200,386ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$581,737TotalAmt
Program Services$476,488ProgramServicesAmt
Management And General$105,249ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$363,981TotalAmt
Program Services$297,501ProgramServicesAmt
Management And General$66,480ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$33,634TotalAmt
Management And General$33,634ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$77,102TotalAmt
Management And General$77,102ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$353,545TotalAmt
Program Services$348,428ProgramServicesAmt
Management And General$5,117ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$13,878TotalAmt
Management And General$13,878ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$87,719TotalAmt
Management And General$87,719ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$229,744TotalAmt
Program Services$221,948ProgramServicesAmt
Management And General$7,796ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,068,481TotalAmt
Program Services$1,068,481ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$10,310TotalAmt
Program Services$4,509ProgramServicesAmt
Management And General$5,801ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$12,979TotalAmt
Program Services$12,979ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$205,815TotalAmt
Program Services$164,652ProgramServicesAmt
Management And General$41,163ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$63,315TotalAmt
Management And General$63,315ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STUDENT SUPPLIES & TEXT$245,337$245,337
STUDENT ACTIVITIES$216,382$216,382
OTHER EXPENDITURES$120,173$120,173
STUDENT TRANSPORTATION$50,740$50,740

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$20,155TotalAmt
Program Services$12,590ProgramServicesAmt
Management And General$7,565ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,266,539TotalAmt
Program Services$8,513,993ProgramServicesAmt
Management And General$1,752,546ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,032,330BOYAmt
EOY$3,832,029EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$194,163BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$37,416BOYAmt
EOY$21,093EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,986,263LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,139,777LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$299,950BOYAmt
EOY$846,486EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$55,525BOYAmt
EOY$483,548EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,619,384BOYAmt
EOY$5,183,156EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$212,777BOYAmt
EOY$652,387EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,488,202BOYAmt
EOY$296,042EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,130BOYAmt
EOY$1,901EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,723,109BOYAmt
EOY$950,330EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$3,896,275BOYAmt
EOY$4,232,826EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,896,275BOYAmt
EOY$4,232,826EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,619,384BOYAmt
EOY$5,183,156EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$336,551ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$248,697OtherCostOrOtherBasisAmt
Depreciation$33,235DepreciationAmt
Book Value$215,462BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,686,577OtherCostOrOtherBasisAmt
Depreciation$1,074,370DepreciationAmt
Book Value$612,207BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$50,989OtherCostOrOtherBasisAmt
Depreciation$32,172DepreciationAmt
Book Value$18,817BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$846,486TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
CONSTRUCTION IN PROGRESS$481,330
OTHER RECEIVABLES$2,218
FieldValueIRS element (for citing)
Total Book Value Other Assets$483,548TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO SC DEPT OF EDUCATIONDesc
Amt$1,901Amt
FieldValueIRS element (for citing)
Total Liability$1,901TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,604,039TotalRevEtcAuditedFinclStmtAmt
Other Revenue$950OtherRevenueAmt
Revenue Not Reported$950RevenueNotReportedAmt
Revenue Subtotal$10,603,089RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,603,089TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$10,655,846TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$389,307OtherExpensesIncludedAmt
Expenses Not Reported$389,307ExpensesNotReportedAmt
Expenses Subtotal$10,266,539ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,266,539TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48.
PART XI, LINE 2D - OTHER ADJUSTMENTS:GASB ADJUSTMENTS NOT INCLUDED IN 990 950.
PART XII, LINE 2D - OTHER ADJUSTMENTS:GASB ADJUSTMENTS NOT INCLUDED IN 990 389,307.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL'S RACIALLY NONDISCRIMINATORY POLICY IS LISTED AT THE BOTTOM OF ALL PRINTED REGISTRATION FORMS.
SCHEDULE E, PART I, LINE 4LINE 4B - THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FORM GOVERNMENTAL UNITS, INCLUDING APPROXIMATELY $10,510,000 FROM STATE AND FEDERAL SOURCES.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE 990 IS PROVIDED TO THE BOARD CHAIR FOR BOARD REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART VI, SECTION B, LINE 15CCSMS SALARIES AND WAGES ARE ALIGNED TO CHARLESTON COUNTY SCHOOL DISTRICT'S PAY SCALES. THEY ARE THE SPONSORING SCHOOL DISTRICT OF CCSMS.
FORM 990, PART VI, SECTION C, LINE 18THESE DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
FORM 990, PART VI, SECTION C, LINE 19CCSMS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST IN AN ELECTRONIC FORMAT. IF PAPER COPIES ARE REQUESTED. ANY AMOUNT OF COPYING OVER 100 COPIES WOULD BE CHARGED FOR THE ACTUAL COST OF THE COPIES.
FORM 990, PART XII, LINE 2CTHE SELECTION OF AUDITOR AND OVERSIGHT OF THE AUDIT HAS NOT CHANGED SINCE THE PREVIOUS YEAR.

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