SPARTANBURG PREPARATORY SCHOOL: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: SPARTANBURG PREPARATORY SCHOOL (EIN 20-8133996)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-05-10
IRS object ID: 202201309349303810
Schema version: 2020v4.2
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 K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-10T13:44:16-05:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	570381582	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ELLIOTT DAVIS LLCPLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1901 MAIN STREET SUITE 900	AddressLine1Txt
City	COLUMBIA	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29201	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	208133996	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPARTANBURG PREPARATORY SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPAR	BusinessNameControlTxt
Phone	8646213882	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	385 SOUTH SPRING STREET	AddressLine1Txt
City	SPARTANBURG	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	293065264	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MENDY MOSSBROOK	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	8646213882	PhoneNum
Signature	2022-05-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MENDY	PersonFirstNm
Person Last	MOSSBROOK	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DENISE P HILL	PreparerPersonNm
PTIN	P00046615	PTIN
Phone	8032560002	PhoneNum
Preparation	2022-05-09	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MENDY MOSSBROOK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	385 SOUTH SPRING STREET	AddressLine1Txt
City	SPARTANBURG	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	293065264	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,460,007	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPARTANBURGPREP.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2009	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF SPARTANBURG PREPARATORY SCHOOL IS TO ENSURE EQUAL ACCESS TO A SUPPORTIVE SCHOOL COMMUNITY THAT PROMOTES HIGH ACADEMIC EXCELLENCE USING AN INQUIRY-BASED APPROACH TO TEACHING. THE SPARTANBURG PREP SCHOOL IS A FREE, PUBLIC SCHOOL THAT SERVES CHILDREN IN GRADES KINDERGARTEN THROUGH EIGHTH GRADE.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	112	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,785,799	PYContributionsGrantsAmt
CY Contributions Grants	$7,194,833	CYContributionsGrantsAmt
PY Program Service Revenue	$272,792	PYProgramServiceRevenueAmt
CY Program Service Revenue	$259,770	CYProgramServiceRevenueAmt
PY Investment Income	$19,343	PYInvestmentIncomeAmt
CY Investment Income	$474	CYInvestmentIncomeAmt
PY Other Revenue	$1,633	PYOtherRevenueAmt
CY Other Revenue	$4,930	CYOtherRevenueAmt
PY Total Revenue	$6,079,567	PYTotalRevenueAmt
CY Total Revenue	$7,460,007	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	$3,850,690	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,173,239	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,554,718	PYOtherExpensesAmt
CY Other Expenses	$3,415,111	CYOtherExpensesAmt
PY Total Expenses	$6,405,408	PYTotalExpensesAmt
CY Total Expenses	$7,588,350	CYTotalExpensesAmt
PY Revenues Less Expenses	-$325,841	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$128,343	CYRevenuesLessExpensesAmt
Total Assets BOY	$14,616,551	TotalAssetsBOYAmt
Total Assets EOY	$14,756,294	TotalAssetsEOYAmt
Total Liabilities BOY	$12,851,211	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$13,119,297	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,765,340	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,636,997	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	OUR ULTIMATE MISSION IS TO PROMOTE HIGH ACADEMIC EXCELLENCE TO ALL STUDENTS THROUGH INQUIRY BASED LEARNING SUPPORTED BY TEACHERS, ADMINISTRATORS, AND STAKEHOLDERS. AT SPARTANBURG PREPARATORY SCHOOL, OUR HIGHLY TALENTED TEACHERS AND STAFF ENSURE THAT STUDENTS ARE PREPARED FOR UNLIMITED POSSIBILITIES NOW AND WHEN THEY LEAVE SPARTANBURG PREPARATORY SCHOOL.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,290,580	ExpenseAmt
Revenue	$259,770	RevenueAmt
Desc	THE ADMINISTRATION AT SPARTANBURG PREPARATORY SCHOOL HAS IMPLEMENTED A PROFESSIONAL DEVELOPMENT PROGRAM IN ORDER TO BUILD THE CAPACITY OF ITS TEACHERS AND STAFF IN ORDER TO PROMOTE HIGH ACADEMIC EXCELLENCE. HIGH-QUALITY TEACHING IS VITAL FOR STUDENT SUCCESS. OUR PROFESSIONAL DEVELOPMENT IS THE OVERALL MOST IMPORTANT THING WE CAN DO TO HELP STUDENTS LEARN AT SPARTANBURG PREPARATORY SCHOOL. THIS YEAR OUR PROFESSIONAL DEVELOPMENT TOPICS WERE THE FOLLOWING: TEAM BUILDING, RELATIONSHIPS, DIFFERENTIATED INSTRUCTION, AND CLASSROOM MANAGEMENT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,290,581	ExpenseAmt
Desc	IN ORDER TO BUILD A SUPPORTIVE SCHOOL COMMUNITY, THE ADMINISTRATION OF SPARTANBURG PREPARATORY SCHOOL HAS HELD SEVERAL PARENTAL INVOLVEMENT ACTIVITIES. PARENTAL INVOLVEMENT IS MORE IMPORTANT TO STUDENT SUCCESS, AT EVERY GRADE LEVEL, THAN FAMILY INCOME OR EDUCATION. WE HAVE HELD THE FOLLOWING EVENTS INVITING OUR FAMILIES INTO SPARTANBURG PREP: DONUTS FOR DADS, MUFFINS FOR MOMS, GRANDPARENTS' DAY, MONTHLY AWARD ASSEMBLIES, RIBBON CUTTING & DEDICATION, AND GRADUATION CEREMONIES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$2,290,581	ExpenseAmt
Desc	THE ADMINISTRATION AT SPARTANBURG PREPARATORY SCHOOL HAS ENSURED A SUPPORTIVE SCHOOL COMMUNITY BY ALSO PROVIDING AFTER SCHOOL TUTORING AND SUPPORT TO STUDENTS. AFTER SCHOOL TUTORING IS PROVIDED TO STUDENTS IN THIRD THROUGH EIGHTH GRADE BY GRADE LEVEL TEACHERS. RESEARCH SHOWS THAT MENTORING HAS A POSITIVE EFFECT ON ACADEMIC ACHIEVEMENT, AND THAT STUDENTS ACQUIRE GOOD OR BAD HABITS BASED ON BEHAVIORS MODELED IN THEIR ENVIRONMENT. RESEARCH ALSO SHOWS THAT ACADEMIC ACHIEVEMENT IMPROVES WHEN STUDENTS ARE GIVEN LESSONS ON SUPPLEMENTAL SKILLS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$6,871,742	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	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	0	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	31	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	112	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	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	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
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PRESTIGE SCHOOL SOLUTIONS LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8038080338	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	230 SPINDALE STREET	AddressLine1Txt
City	SPINDALE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28160	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
TOMIKIA WHITMIRE
PRINCIPAL	40.00	Yes (X)	$106,267	$0	$15,401
MENDY MOSSBROOK
MEMBER	0.50		$0	$0	$0	Yes (X)
KYLE SISK
MEMBER	0.50		$0	$0	$0	Yes (X)
JOSHUA SHULTZ
MEMBER	0.50		$0	$0	$0	Yes (X)
KEISHA GRAY
BOARD CHAIR	0.50	Yes (X)	$0	$0	$0	Yes (X)
DEA NORTON
VICE CHAIR	0.50	Yes (X)	$0	$0	$0	Yes (X)
CYNTHIA OLLEY
SECRETARY	0.50	Yes (X)	$0	$0	$0	Yes (X)
ANGELA ANDERSON
TREASURER	0.50	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$106,267	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$15,401	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CHARTWELLS SCHOOL DINING SERVICES
7092 B HOWARD ST	SPARTANBURG	SC	29303	FOOD PURCHASES	$167,035
STERLING COMPUTERS
303 CENTENNIAL DRIVE	NORTH SIOUX CITY	SD	57049	COMPUTER REPAIR	$109,082

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$7,194,563	GovernmentGrantsAmt
All Other Contributions	$270	AllOtherContributionsAmt
Total Contributions	$7,194,833	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FOOD SERVICES	900099	$226,096	$226,096
PUPIL ACTIVITIES	900099	$33,674	$33,674

Field	Value	IRS element (for citing)
Total Program Service Revenue	$259,770	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$474	TotalRevenueColumnAmt
Exclusion	$474	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$4,930	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,930	TotalRevenueColumnAmt
Exclusion	$4,930	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,460,007	TotalRevenueColumnAmt
Related Or Exempt Func Income	$259,770	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,404	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,285,537	TotalAmt
Program Services	$3,183,092	ProgramServicesAmt
Management And General	$102,445	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$136,089	TotalAmt
Program Services	$134,140	ProgramServicesAmt
Management And General	$1,949	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$479,940	TotalAmt
Program Services	$464,824	ProgramServicesAmt
Management And General	$15,116	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$271,673	TotalAmt
Program Services	$264,029	ProgramServicesAmt
Management And General	$7,644	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$70,413	TotalAmt
Management And General	$70,413	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,255	TotalAmt
Management And General	$6,255	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,200	TotalAmt
Management And General	$20,200	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$12,062	TotalAmt
Management And General	$12,062	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$289,001	TotalAmt
Program Services	$231,201	ProgramServicesAmt
Management And General	$57,800	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,143,799	TotalAmt
Program Services	$915,039	ProgramServicesAmt
Management And General	$228,760	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$256,950	TotalAmt
Program Services	$205,560	ProgramServicesAmt
Management And General	$51,390	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$35,212	TotalAmt
Program Services	$17,586	ProgramServicesAmt
Management And General	$17,626	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES	$1,166,187	$1,155,627	$10,560
FOOD SERVICES	$161,299	$161,299
PURCHASED SERVICES	$118,152	$118,152
2% DISTRICT FEES	$114,388		$114,388

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,193	TotalAmt
Program Services	$21,193	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,588,350	TotalAmt
Program Services	$6,871,742	ProgramServicesAmt
Management And General	$716,608	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,115,196	BOYAmt
EOY	$6,000,970	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,838	BOYAmt
EOY	$15,130	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$10,148,328	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,832,365	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,261,571	BOYAmt
EOY	$8,315,963	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$230,946	BOYAmt
EOY	$424,231	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,616,551	BOYAmt
EOY	$14,756,294	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$46,771	BOYAmt
EOY	$1,023,513	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,176	BOYAmt
EOY	$14,559	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,347,300	BOYAmt
EOY	$11,656,223	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,377,157	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$76,807	BOYAmt
EOY	$425,002	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,851,211	BOYAmt
EOY	$13,119,297	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	$1,975,628	BOYAmt
EOY	$1,901,443	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$210,288	BOYAmt
EOY	-$264,446	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,765,340	BOYAmt
EOY	$1,636,997	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$14,616,551	BOYAmt
EOY	$14,756,294	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$128,343	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	0	FederalGrantAuditRequiredInd

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	$4,367,417	OtherCostOrOtherBasisAmt
Book Value	$4,367,417	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,414,138	OtherCostOrOtherBasisAmt
Depreciation	$874,757	DepreciationAmt
Book Value	$3,539,381	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$924,865	OtherCostOrOtherBasisAmt
Depreciation	$685,924	DepreciationAmt
Book Value	$238,941	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$359,786	OtherCostOrOtherBasisAmt
Depreciation	$224,115	DepreciationAmt
Book Value	$135,671	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$82,122	OtherCostOrOtherBasisAmt
Depreciation	$47,569	DepreciationAmt
Book Value	$34,553	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,315,963	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
PAYROLL LIABILITIES	$1,326
DUE TO DISTRICT	$20,413
RETAINAGE PAYABLE	$403,263

Field	Value	IRS element (for citing)
Total Liability	$425,002	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$7,460,007	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$7,460,007	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,460,007	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,588,350	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$7,588,350	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,588,350	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 4, PART XI AND XII	FormAndLineReferenceDesc
Explanation	THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED BASED ON GOVERNMENTAL FUND ACCOUNTING BASIS (I.E. REGULATORY ACCOUNTING PRINCPLES). AS A RESULT, CERTIN ITEMS OF EXPENSE ON THE AFS ARE NOT INCLUDED AS AN EXPENSE ON FORM 990 SUCH AS PRINCIPAL DEBT PAYMENTS AND CAPITAL OUTLAYS FOR FIXE ASSETS, ETC. THE ADJUSTMENTS PROVIDED IN PART XI AND PART XII HAVE BEEN MADE TO PRESENT THE STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSE ON FORM 990 IN A MANNER CONSISTENT WITH THE ACCRUAL BASIS OF ACCOUNTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP).	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 SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA ITS HANDBOOKS.
SCHEDULE E, PART I, LINE 6	THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES.

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	ECONOMIC DEVELOPMENT REVENUE BOND SERIES 2019A	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issued	2019-12-17	BondIssuedDt
Issue Price	$11,465,000	IssuePriceAmt
Purpose	CAPTIAL PROJECTS	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
Total Proceeds	$11,465,000	TotalProceedsAmt
Refunding Tax Exempt Bonds	Yes (1)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	Yes (1)	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	0	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	0	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	0	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	0	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE PRESIDENT AND TREASURER REVIEW THE FROM 990 AND A COPY IS PROVIDED TO THE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD REVIEWS THE ANNUAL DISCLOSURES SUBMITTED BY EACH MEMBER. ANY DIRECTOR WHO IS AWARE THAT HE OR SHE HAS A PERSONAL OF FINANCIAL INTEREST IN A PROPOSED TRANSACTION WITH THE AGENCY SHALL: A. IDENTIFY THAT THEY HAVE A POTENTIAL CONFLICT INTEREST, B. EXCUSE HIMSELF FROM ANY DISCUSSION BY THE BOARD REGARDING THE PROPOSED TRANSACTION, UNLESS THE BOARD SPECIFICALLY REQUESTS THAT THE DIRECTOR OR STAFF BE PRESENT FOR THE DISCUSSION; AND C. REFRAIN FROM VOTING OR ANY MATTER THAT MAY IMPACT THE TRANSACTION. A DIRECTOR'S OR STAFF'S FAILURE TO DISCLOSE TO THE BOARD THAT HE OR SHE HAS AN INTEREST IN A TRANSACTION PRIOR TO THE AGENCY ENTERING INTO THAT TRANSACTION SHALL BE GROUNDS FOR THE DIRECTOR'S IMMEDIATE REMOVAL FROM THE BOARD. ANY STAFF PERSON WHO FAILS TO ACKNOWLEDGE A POTENTIAL CONFLICT OF INTEREST WILL BE SUBJECT TO DISMISSAL FROM EMPLOYMENT. FURTHERMORE, IF A DIRECTOR OR A STAFF FAILED TO DISCLOSE HIS OR HER INTEREST IN THE TRANSACTION BEFORE THE AGENCY'S ENTRY INTO THE TRANSACTION, THE AGENCY MAY VOID THE CONTRACT OR OTHER TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWS SALARIES FOR KEY EMPLOYEES ANNUALLY BASED ON COMPARABILITY DATA FROM SPARTANBURG COUNTY SCHOOL DISTRICS' SALARY SCHEDULES AND NATIONAL DATA PROVIDED BY SALARY.COM.
FORM 990, PART VI, SECTION C, LINE 19	THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
FORM 990, PAGE 12, PART XII, LINE 2C:	THE BOARD OF DIRECTORS OVERSEE THE AUDIT PROCESS.