SCINTILLA CHARTER ACADEMY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SCINTILLA CHARTER ACADEMY INC (EIN 46-4702826)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-04-29
IRS object ID: 202541199349302144
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 E
Schedule J
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-29T15:08:14-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	580692043	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MAULDIN & JENKINS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 GALLERIA PKWY SE STE 1700	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	303395946	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	464702826	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SCINTILLA CHARTER ACADEMY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SCIN	BusinessNameControlTxt
Phone	2292599490	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2171 EAST PARK AVENUE	AddressLine1Txt
City	VALDOSTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31602	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ANGELA CHASTAIN	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	2292599490	PhoneNum
Signature	2025-04-28	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MELISSA SEWARD	PreparerPersonNm
PTIN	P02145103	PTIN
Phone	7709558600	PhoneNum
Preparation	2025-04-16	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	AMANDA BREWINGTON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2171 EAST PARK AVENUE	AddressLine1Txt
City	VALDOSTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31602	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$12,632,968	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SCINTILLACHARTERACADEMY.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF SCA IS TO INCREASE SCHOLAR ACHIEVEMENT AND DEVELOP SOCIAL RESPONSIBILITY THROUGH EDUCATIONAL INNOVATIONS IN A SAFE COMMUNITY OF INVOLVED FAMILIES AND EDUCATORS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	131	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$9,280,325	PYContributionsGrantsAmt
CY Contributions Grants	$11,956,530	CYContributionsGrantsAmt
PY Program Service Revenue	$445,721	PYProgramServiceRevenueAmt
CY Program Service Revenue	$411,830	CYProgramServiceRevenueAmt
PY Investment Income	$35,266	PYInvestmentIncomeAmt
CY Investment Income	$204,676	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$59,932	CYOtherRevenueAmt
PY Total Revenue	$9,761,312	PYTotalRevenueAmt
CY Total Revenue	$12,632,968	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,201,237	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,416,133	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,941,374	PYOtherExpensesAmt
CY Other Expenses	$3,781,828	CYOtherExpensesAmt
PY Total Expenses	$10,142,611	PYTotalExpensesAmt
CY Total Expenses	$13,197,961	CYTotalExpensesAmt
PY Revenues Less Expenses	-$381,299	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$564,993	CYRevenuesLessExpensesAmt
Total Assets BOY	$27,929,145	TotalAssetsBOYAmt
Total Assets EOY	$28,215,875	TotalAssetsEOYAmt
Total Liabilities BOY	$31,761,977	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$32,613,700	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$3,832,832	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$4,397,825	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF SCA IS TO INCREASE SCHOLAR ACHIEVEMENT AND DEVELOP SOCIAL RESPONSIBILITY THROUGH EDUCATIONAL INNOVATIONS IN A SAFE COMMUNITY OF INVOLVED FAMILIES AND EDUCATORS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$10,672,206	ExpenseAmt
Desc	EDUCATING SCHOLARS IN KINDERGARTEN THROUGH NINTH GRADE.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$610,053	ExpenseAmt
Revenue	$93,960	RevenueAmt
Desc	STUDENT LUNCH/BREAKFAST PROGRAM	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$372,051	ExpenseAmt
Revenue	$317,870	RevenueAmt
Desc	IGNITE BEFORE/AFTER SCHOOL PROGRAM	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$257,917	ExpenseAmt
Desc	ACTIVITY ACCOUNT	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$257,917	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$11,912,227	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	52	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	131	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ANGELA CHASTAIN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2292445750	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2171 E PARK AVE	AddressLine1Txt
City	VALDOSTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31602	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
AMANDA BREWINGTON
SUPERINTENDENT	40.00	Yes (X)	$121,675	$0	$42,394
AMANDA MILLER
ASST. SUPERINTENDENT	40.00		$120,339	$0	$36,914	Yes (X)
ANGELA CHASTAIN
CHIEF FINANCIAL OFFICER	40.00	Yes (X)	$120,036	$0	$36,315
ZACHARY COWART
CHAIR	2.50	Yes (X)	$0	$0	$0		Yes (X)
JEREMY BAKER
VICE CHAIR	2.50	Yes (X)	$0	$0	$0		Yes (X)
ERIC TILLMAN
TREASURER	2.50	Yes (X)	$0	$0	$0		Yes (X)
ENID SANTANA
SECRETARY	2.50	Yes (X)	$0	$0	$0		Yes (X)
GARRETT COPELAND
DIRECTOR	2.50		$0	$0	$0		Yes (X)
JERRY JENNETT
DIRECTOR	2.50		$0	$0	$0		Yes (X)
WILLIAM WHITESELL
DIRECTOR	3.50		$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$362,050	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$115,623	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SLONE ASSOCIATES INC
835 GIL HARBIN INDUSTRIAL BLVD	VALDOSTA	GA	31601	CONSTRUCTION	$2,166,115
MOBILE MODULAR
PO BOX 45043	SAN FRANCISCO	CA	94145	MODULAR PURCHASE WITH GC SERVICES	$1,041,499
ROUNTREE CONSTRUCTION COMPANY
PO BOX 5327	VALDOSTA	GA	31603	CONSTRUCTION	$561,484
BORUFF ELECTRIC INC
1732 DOW STREET	VALDOSTA	GA	31601	CONSTRUCTION	$288,576
RPI UNDERGROUND INC
119 BLANCHARD STREET	VALDOSTA	GA	31601	CONSTRUCTION	$142,072

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	7	CntrctRcvdGreaterThan100KCnt
Government Grants	$11,613,796	GovernmentGrantsAmt
All Other Contributions	$342,734	AllOtherContributionsAmt
Total Contributions	$11,956,530	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTER SCHOOL PROGRAMS	611710	$317,870	$317,870
STUDENT MEAL PROGRAM	611710	$93,960	$93,960

Field	Value	IRS element (for citing)
Total Program Service Revenue	$411,830	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$204,676	TotalRevenueColumnAmt
Exclusion	$204,676	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
INSURANCE PROCEEDS	900099	$40,324	$40,324
GATE COLLECTIONS	611110	$10,140	$10,140
CONCESSIONS	611110	$9,468	$9,468

Field	Value	IRS element (for citing)
Other Revenue Total	$59,932	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,632,968	TotalRevenueColumnAmt
Related Or Exempt Func Income	$411,830	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$264,608	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$340,351	TotalAmt
Program Services	$85,088	ProgramServicesAmt
Management And General	$255,263	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,406,367	TotalAmt
Program Services	$5,000,304	ProgramServicesAmt
Management And General	$406,063	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,183,274	TotalAmt
Program Services	$1,883,677	ProgramServicesAmt
Management And General	$299,597	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,408,936	TotalAmt
Program Services	$1,366,661	ProgramServicesAmt
Management And General	$42,275	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$77,205	TotalAmt
Program Services	$68,306	ProgramServicesAmt
Management And General	$8,899	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$120	TotalAmt
Management And General	$120	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$38,000	TotalAmt
Management And General	$38,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$423,518	TotalAmt
Program Services	$332,144	ProgramServicesAmt
Management And General	$91,374	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$28,356	TotalAmt
Management And General	$28,356	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$762,500	TotalAmt
Program Services	$727,073	ProgramServicesAmt
Management And General	$35,427	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$162,996	TotalAmt
Program Services	$115,051	ProgramServicesAmt
Management And General	$47,945	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$282,573	TotalAmt
Program Services	$282,573	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$45,527	TotalAmt
Program Services	$34,354	ProgramServicesAmt
Management And General	$11,173	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,081,459	TotalAmt
Program Services	$1,081,459	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$440,810	TotalAmt
Program Services	$423,753	ProgramServicesAmt
Management And General	$17,057	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$87,668	TotalAmt
Program Services	$87,668	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD SUPPLIES	$259,779	$259,779
DUES & FEES	$166,694	$162,509	$4,185
STAFF DEVELOPMENT	$1,828	$1,828

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,197,961	TotalAmt
Program Services	$11,912,227	ProgramServicesAmt
Management And General	$1,285,734	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,767,028	BOYAmt
EOY	$3,165,247	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,075,459	BOYAmt
EOY	$2,390,772	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$3,910	BOYAmt
EOY	$2,513	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$103,657	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$16,481,017	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,662,471	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,740,310	BOYAmt
EOY	$13,818,546	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$10,342,438	BOYAmt
EOY	$8,735,140	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,929,145	BOYAmt
EOY	$28,215,875	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,764,189	BOYAmt
EOY	$1,459,035	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$9,107	BOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,091,030	BOYAmt
EOY	$16,998,087	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,897,651	BOYAmt
EOY	$14,156,578	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,761,977	BOYAmt
EOY	$32,613,700	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	-$4,420,337	BOYAmt
EOY	-$5,108,947	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$587,505	BOYAmt
EOY	$711,122	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$3,832,832	BOYAmt
EOY	-$4,397,825	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,929,145	BOYAmt
EOY	$28,215,875	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$564,993	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	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 D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,361,281	OtherCostOrOtherBasisAmt
Book Value	$1,361,281	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,492,111	OtherCostOrOtherBasisAmt
Depreciation	$2,162,749	DepreciationAmt
Book Value	$11,329,362	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,002,612	OtherCostOrOtherBasisAmt
Depreciation	$43,331	DepreciationAmt
Book Value	$959,281	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$625,013	OtherCostOrOtherBasisAmt
Depreciation	$456,391	DepreciationAmt
Book Value	$168,622	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$13,818,546	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED OUTFLOWS OF RESOURCES - OPEB	$2,206,963
DEFERRED OUTFLOWS OF RESOURCES - PENSION	$4,001,621
DUE FROM OTHER GOVERNMENTS	$1,108,648
CONSTRUCTION IN PROGRESS	$1,417,908

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$8,735,140	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DEFERRED INFLOWS OF RESOURCES - OPEB	$1,646,477
NET OPEB LIABILITY	$3,995,367
NET PENSION LIABILITY	$8,479,673
DEFERRED INFLOWS OF RESOURCES - PENSION	$35,061

Field	Value	IRS element (for citing)
Total Liability	$14,156,578	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$12,632,968	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$12,632,968	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$12,632,968	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$13,197,961	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$13,197,961	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$13,197,961	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THERE ARE NO UNCERTAIN TAX LIABILITIES REPORTED ON THE AUDITED FINANCIAL STATEMENTS UNDER FIN 48 (ASC 740-10).	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL ORGANIZED UNDER GEORGIA STATUTES. ALL NONDISCRIMINATORY INFORMATION IS AVAILABLE THROUGH VARIOUS PUBLIC ANNOUNCEMENTS AND PUBLICATIONS.
SCHEDULE E, PART I, LINE 6	THE ORGANIZATION RECEIVES COMPENSATION FOR SERVICES IN THE FORM OF AWARDS, GRANTS, AND OTHER SUBSIDIES FROM FEDERAL, STATE, AND LOCAL GOVERNMENTS, WHICH ALSO INCLUDES FUNDING FOR STUDENT ENROLLMENT.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
AMANDA BREWINGTON
SUPERINTENDENT	$121,675	$0	$0	$0	$0	$0	$25,974	$0	$16,420	$0	$164,069	$0	$0	$0
AMANDA MILLER
ASST. SUPERINTENDENT	$120,339	$0	$0	$0	$0	$0	$25,574	$0	$11,340	$0	$157,253	$0	$0	$0
ANGELA CHASTAIN
CHIEF FINANCIAL OFFICER	$120,036	$0	$0	$0	$0	$0	$24,975	$0	$11,340	$0	$156,351	$0	$0	$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

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

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	VALDOSTA-LOWNDES COUNTY INDUSTRIAL AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	582102236	BondIssuerEIN
CUSIP	91912VAC1	CUSIPNum
Bond Issued	2023-06-29	BondIssuedDt
Issue Price	$23,495,000	IssuePriceAmt
Purpose	PURCHASE OF AND IMPROVEMENTS TO EDUCATIONAL FACILITY	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$110,000	RetiredAmt
Total Proceeds	$23,495,000	TotalProceedsAmt
In Reserve Fund	$1,844,063	InReserveFundAmt
Issuance Costs From Proceeds	$401,503	IssuanceCostsFromProceedsAmt
Capital Expenditures	$11,507,060	CapitalExpendituresAmt
Other Spent Proceeds	$9,742,374	OtherSpentProceedsAmt
Refunding Tax Exempt Bonds	Yes (1)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	0	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (1)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	Yes (1)	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (1)	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE TREASURER AND A COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 15	THE BASE COMPENSATION OF THE TOP OFFICIALS IS ESTABLISHED IN THE ANNUAL BUDGET PROCESS AND IS BASED ON JOB DESCRIPTION AND REQUIRED EDUCATION AND EXPERIENCE. INCREASES IN SALARY AND/OR INCENTIVES ARE REVIEWED AND VOTED ON ANNUALLY BASED ON ANY REVISIONS OR EXPANSION OF SCOPE OF WORK AND/OR DUTIES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES AVAILABLE UPON REQUEST THE AUDITED FINANCIAL STATEMENTS, FORM 990, AND GOVERNING DOCUMENTS.