LOWCOUNTRY LEADERSHIP CHARTER SCHOOL: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: LOWCOUNTRY LEADERSHIP CHARTER SCHOOL (EIN 46-0690522)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-05-09
IRS object ID: 202211299349302476
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 G
Schedule K
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-09T13:40:39-05:00	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	460690522	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LOWCOUNTRY LEADERSHIP CHARTER SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LOWC	BusinessNameControlTxt
Phone	8438895527	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5139 GIBSON ROAD	AddressLine1Txt
City	MEGGETT	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29449	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LINDSEY DAVIS	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	8438895527	PhoneNum
Signature	2022-05-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LINDSEY	PersonFirstNm
Person Last	DAVIS	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	LINDSEY DAVIS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5139 GIBSON ROAD	AddressLine1Txt
City	MEGGETT	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29449	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,472,619	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.LOWCOUNTRYLEADERSHIPCHARTERSCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF LOWCOUNTRY LEADERSHIP CHARTER SCHOOL IS TO PROVIDE A SAFE AND EXCEPTIONAL ACADEMIC ENVIRONMENT THAT CULTIVATES INDEPENDENT LEARNING, CHARACTER ENRICHMENT, AND REGIONAL AWARENESS WHILE DEVELOPING ACCOUNTABLE LEADERS, COMMUNITY STEWARDS, AND DIVERSE THINKERS THROUGH PROJECT-BASED EXPERIENCES.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	91	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,507,666	PYContributionsGrantsAmt
CY Contributions Grants	$6,142,211	CYContributionsGrantsAmt
PY Program Service Revenue	$326,176	PYProgramServiceRevenueAmt
CY Program Service Revenue	$204,214	CYProgramServiceRevenueAmt
PY Investment Income	$5,274	PYInvestmentIncomeAmt
CY Investment Income	$159	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$110,299	CYOtherRevenueAmt
PY Total Revenue	$5,839,116	PYTotalRevenueAmt
CY Total Revenue	$6,456,883	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	$3,315,005	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,477,734	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,492,697	PYOtherExpensesAmt
CY Other Expenses	$1,907,431	CYOtherExpensesAmt
PY Total Expenses	$5,807,702	PYTotalExpensesAmt
CY Total Expenses	$5,385,165	CYTotalExpensesAmt
PY Revenues Less Expenses	$31,414	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,071,718	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,817,955	TotalAssetsBOYAmt
Total Assets EOY	$12,599,306	TotalAssetsEOYAmt
Total Liabilities BOY	$12,026,232	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$11,735,865	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$208,277	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$863,441	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF LOWCOUNTRY LEADERSHIP CHARTER SCHOOL IS TO PROVIDE A SAFE AND EXCEPTIONAL ACADEMIC ENVIRONMENT THAT CULTIVATES INDEPENDENT LEARNING, CHARACTER ENRICHMENT, AND REGIONAL AWARENESS WHILE DEVELOPING ACCOUNTABLE LEADERS, COMMUNITY STEWARDS, AND DIVERSE THINKERS THROUGH PROJECT-BASED EXPERIENCES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$4,896,700	ExpenseAmt
Revenue	$204,214	RevenueAmt
Desc	LOWCOUNTRY LEADERSHIP CHARTER SCHOOL EDUCATED STUDENTS IN PRESCHOOL TO 12TH GRADE THROUGH A PROJECT-BASED EDUCATION DISTINGUISHED BY ACADEMIC EXCELLENCE BUILT ON THE PREMISE OF DEVELOPING SELF-DIRECTED LEARNERS. THE SCHOOL PROVIDED A NURTURING ENVIRONMENT IN WHICH TO BUILD POSITIVE SELF-ESTEEM AND AN INTERNAL MORAL COMPASS. THEY PROVIDED CONSISTENT, DEFINED AND WELL THOUGHT OUT OPPORTUNITIES FOR TEACHERS TO ACT AS FACILITATORS AND STUDENTS TO ACT AS MENTORS AND AUTHENTIC EXPERIENCES THAT CONNECT THE CLASSROOM TO THE REAL WORLD MAKING LEARNING RELEVANT AND MEANINGFUL.	Desc
Total Program Service Expenses	$4,896,700	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	Yes (1)	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	16	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	91	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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	0	WhistleblowerPolicyInd
Document Retention Policy	0	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	JULIANNE LANG	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8438895527	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5139 GIBSON ROAD	AddressLine1Txt
City	MEGGETT	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29449	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	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JULIANNE N LANG
SCHOOL LEADER	40.00	Yes (X)	$73,341	$0	$10,270
LINDSEY DAVIS
CHAIR	5.00	Yes (X)	$0	$0	$0	Yes (X)
PAULA JONES
DIRECTOR	4.00		$0	$0	$0	Yes (X)
LINDSEY WIGGINGTON
DIRECTOR	4.00		$0	$0	$0	Yes (X)
CHAD DAWKINS
DIRECTOR	4.00		$0	$0	$0	Yes (X)
JOHN BRANDON
DIRECTOR	5.00		$0	$0	$0	Yes (X)
CHARSETTA GRAHAM
DIRECTOR	4.00		$0	$0	$0	Yes (X)
JENNIFER YOHE
VICE CHAIR	4.00	Yes (X)	$0	$0	$0	Yes (X)
CHARLES SEARS
TREASURER	4.00	Yes (X)	$0	$0	$0	Yes (X)
GLENDA GARVIN
SECRETARY	4.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$73,341	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$10,270	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$6,128,678	GovernmentGrantsAmt
All Other Contributions	$13,533	AllOtherContributionsAmt
Total Contributions	$6,142,211	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PUPIL ACTIVITY	900099	$159,311	$159,311
LUNCH SALES	900099	$26,845	$26,845
ATHLETIC REVENUE	900099	$18,058	$18,058

Field	Value	IRS element (for citing)
Total Program Service Revenue	$204,214	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$159	TotalRevenueColumnAmt
Exclusion	$159	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$31,267	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$15,736	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,531	TotalRevenueColumnAmt
Exclusion	$15,531	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE PROCEEDS	Desc
Business	900099	BusinessCd
Total Revenue Column	$94,768	TotalRevenueColumnAmt
Exclusion	$94,768	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$94,768	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,456,883	TotalRevenueColumnAmt
Related Or Exempt Func Income	$204,214	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$110,458	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,892,801	TotalAmt
Program Services	$2,844,703	ProgramServicesAmt
Management And General	$48,098	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$25,046	TotalAmt
Program Services	$24,261	ProgramServicesAmt
Management And General	$785	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$341,545	TotalAmt
Program Services	$335,777	ProgramServicesAmt
Management And General	$5,768	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$218,342	TotalAmt
Program Services	$214,698	ProgramServicesAmt
Management And General	$3,644	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$57,697	TotalAmt
Management And General	$57,697	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$18,414	TotalAmt
Management And General	$18,414	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$20,710	TotalAmt
Management And General	$20,710	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$12,466	TotalAmt
Management And General	$12,466	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$300,535	TotalAmt
Program Services	$240,428	ProgramServicesAmt
Management And General	$60,107	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$489,895	TotalAmt
Program Services	$391,916	ProgramServicesAmt
Management And General	$97,979	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$255,044	TotalAmt
Program Services	$204,035	ProgramServicesAmt
Management And General	$51,009	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$96,409	TotalAmt
Program Services	$84,354	ProgramServicesAmt
Management And General	$12,055	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SUPPLIES	$280,762	$280,762
FOOD SERVICES	$103,094	$103,094
2% DISTRICT FEES	$99,733		$99,733
INSTRUCTIONAL SERVICES	$77,881	$77,881

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$94,791	TotalAmt
Program Services	$94,791	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,385,165	TotalAmt
Program Services	$4,896,700	ProgramServicesAmt
Management And General	$488,465	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,673,667	BOYAmt
EOY	$3,511,866	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$21,514	BOYAmt
EOY	$109,509	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$14,937	BOYAmt
EOY	$4,922	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,253,466	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$542,364	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,911,989	BOYAmt
EOY	$8,711,102	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$195,848	BOYAmt
EOY	$261,907	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,817,955	BOYAmt
EOY	$12,599,306	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$94,058	BOYAmt
EOY	$92,116	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$28,407	BOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,145,000	BOYAmt
EOY	$10,145,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$59,500	BOYAmt
EOY	$29,500	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,699,267	BOYAmt
EOY	$1,469,249	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,026,232	BOYAmt
EOY	$11,735,865	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	$1,750,357	BOYAmt
EOY	$2,714,520	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$1,958,634	BOYAmt
EOY	-$1,851,079	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$208,277	BOYAmt
EOY	$863,441	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,817,955	BOYAmt
EOY	$12,599,306	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,071,718	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	$193,113	OtherCostOrOtherBasisAmt
Book Value	$193,113	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,561,956	OtherCostOrOtherBasisAmt
Depreciation	$447,266	DepreciationAmt
Book Value	$8,114,690	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$317,513	OtherCostOrOtherBasisAmt
Depreciation	$57,471	DepreciationAmt
Book Value	$260,042	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$180,884	OtherCostOrOtherBasisAmt
Depreciation	$37,627	DepreciationAmt
Book Value	$143,257	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,711,102	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
SERIES 2019B TAXABLE BONDS	$375,000
SERIES 2019A BOND PREMIUM	$1,094,249

Field	Value	IRS element (for citing)
Total Liability	$1,469,249	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$6,472,618	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$15,735	OtherRevenueAmt
Revenue Not Reported	$15,735	RevenueNotReportedAmt
Revenue Subtotal	$6,456,883	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,456,883	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,400,900	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$15,735	OtherExpensesIncludedAmt
Expenses Not Reported	$15,735	ExpensesNotReportedAmt
Expenses Subtotal	$5,385,165	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,385,165	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES NETTED WITH REVENUE 15,735.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FUNDRAISING EXPENSES NETTED WITH REVENUE 15,735.
SCHEDULE D, PAGE 4, PART XI AND XII	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).

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	0	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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S WEBSITE WHICH IS ACCESSIBLE TO THE PUBLIC.
SCHEDULE E, PART I, LINE 4	THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID.
SCHEDULE E, PART I, LINE 6	THE SCHOOL RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FROM A GOVERNMENTAL UNIT NAMED THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	MISCELLANEOUS	Event1Nm
Gross Receipts Event1	$31,267	GrossReceiptsEvent1Amt
Gross Revenue Event1	$31,267	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$15,736	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$31,267	GrossReceiptsTotalAmt
Gross Revenue Total Events	$31,267	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$15,736	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$15,736	DirectExpenseSummaryEventsAmt
Net Income Summary	$15,531	NetIncomeSummaryAmt

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	EDUCATIONAL FACILITIES REVENUE BOND SERIES 2019A	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issued	2019-09-17	BondIssuedDt
Issue Price	$10,145,000	IssuePriceAmt
Purpose	CAPITAL 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	$10,145,000	TotalProceedsAmt
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	0	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 (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 WILL BE DISTRIBUTED TO THE BOARD OF DIRECTORS AT A SCHEDULED BOARD MEETING PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY ALONG WITH AN ACKNOWLEDGEMENT FORM THAT ALL BOARD OF DIRECTORS MUST SIGN. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON WILL RECUSE THEMSELVES FROM ALL DISCUSSION AND/OR VOTE ON THE MATTER IN QUESTION.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWS SALARIES FOR KEY EMPLOYEES ANNUALLY BASED ON COMPARABILITY DATA FROM HORRY AND GEORGETOWN COUNTY SCHOOLS. ALL DISCUSSIONS ARE DOCUMENTED IN THE MEETING MINUTES.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,710. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,710.
FORM 990, PART IX, LINE 24E	ATHLETICS: PROGRAM SERVICE EXPENSES 51,792. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,792. PUPIL ACTIVITY: PROGRAM SERVICE EXPENSES 32,104. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,104. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 5,514. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,514. MEMBERSHIP DUES: PROGRAM SERVICE EXPENSES 5,381. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,381.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED SINCE PRIOR YEAR.