2022-05-09T13:40:39-05:00 2021-06-30 570381582 ELLIOTT DAVIS LLCPLLC 1901 MAIN STREET SUITE 900 COLUMBIA SC 29201 990 2020-07-01 460690522 LOWCOUNTRY LEADERSHIP CHARTER SCHOOL LOWC 8438895527 5139 GIBSON ROAD MEGGETT SC 29449 LINDSEY DAVIS BOARD CHAIR 8438895527 2022-05-09 1 LINDSEY DAVIS 999009999 DENISE P HILL P00046615 8032560002 2022-05-09 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LINDSEY DAVIS 5139 GIBSON ROAD MEGGETT SC 29449 6472619 0 X WWW.LOWCOUNTRYLEADERSHIPCHARTERSCHOOL.ORG X 2012 SC 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. 9 9 91 15 0 0 5507666 6142211 326176 204214 5274 159 0 110299 5839116 6456883 0 0 0 0 3315005 3477734 0 0 0 2492697 1907431 5807702 5385165 31414 1071718 11817955 12599306 12026232 11735865 -208277 863441 X 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. 0 0 4896700 204214 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. 4896700 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 91 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X JULIANNE LANG 8438895527 5139 GIBSON ROAD MEGGETT SC 29449 JULIANNE N LANG SCHOOL LEADER 40.00 X 73341 0 10270 LINDSEY DAVIS CHAIR 5.00 X X 0 0 0 PAULA JONES DIRECTOR 4.00 X 0 0 0 LINDSEY WIGGINGTON DIRECTOR 4.00 X 0 0 0 CHAD DAWKINS DIRECTOR 4.00 X 0 0 0 JOHN BRANDON DIRECTOR 5.00 X 0 0 0 CHARSETTA GRAHAM DIRECTOR 4.00 X 0 0 0 JENNIFER YOHE VICE CHAIR 4.00 X X 0 0 0 CHARLES SEARS TREASURER 4.00 X X 0 0 0 GLENDA GARVIN SECRETARY 4.00 X X 0 0 0 73341 0 10270 0 0 0 0 0 6128678 13533 6142211 PUPIL ACTIVITY 900099 159311 159311 LUNCH SALES 900099 26845 26845 ATHLETIC REVENUE 900099 18058 18058 204214 159 159 31267 15736 15531 15531 INSURANCE PROCEEDS 900099 94768 94768 94768 6456883 204214 0 110458 X 2892801 2844703 48098 25046 24261 785 341545 335777 5768 218342 214698 3644 57697 57697 18414 18414 20710 20710 12466 12466 300535 240428 60107 489895 391916 97979 255044 204035 51009 96409 84354 12055 SUPPLIES 280762 280762 FOOD SERVICES 103094 103094 2% DISTRICT FEES 99733 99733 INSTRUCTIONAL SERVICES 77881 77881 94791 94791 5385165 4896700 488465 0 2673667 3511866 21514 109509 14937 4922 9253466 542364 8911989 8711102 195848 261907 11817955 12599306 94058 92116 28407 10145000 10145000 59500 29500 1699267 1469249 12026232 11735865 X 1750357 2714520 -1958634 -1851079 -208277 863441 11817955 12599306 1071718 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 193113 193113 8561956 447266 8114690 317513 57471 260042 180884 37627 143257 8711102 SERIES 2019B TAXABLE BONDS 375000 SERIES 2019A BOND PREMIUM 1094249 1469249 6472618 15735 15735 6456883 0 6456883 5400900 15735 15735 5385165 0 5385165 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). 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 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. MISCELLANEOUS 31267 31267 15736 31267 31267 15736 15736 15531 A EDUCATIONAL FACILITIES REVENUE BOND SERIES 2019A 2019-09-17 10145000 CAPITAL PROJECTS 0 0 0 A 10145000 0 0 0 0 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 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.