SOUTH CAROLINA VIRTUAL CHARTER SCHOOL: Form 990, tax year 2019
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- Organization
- SOUTH CAROLINA VIRTUAL CHARTER SCHOOL (EIN 26-1966189)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-10
- IRS object ID
- 202121309349300622
- Schema version
- 2019v5.0
- 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 C
- Schedule D
- Schedule E
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-10T08:39:54-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 522212837 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENE FINNEY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 E BUTLER RD STE C6 | AddressLine1Txt |
| City | MAULDIN | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29662 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261966189 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH CAROLINA VIRTUAL CHARTER | BusinessNameLine1Txt |
| Business Name Line2 | SCHOOL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 8032536222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2023 PLATT SPRINGS RD | AddressLine1Txt |
| City | WEST COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29169 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR L CHERRY DANIEL | PersonNm |
| Person Title | HEAD OF SCHOOL | PersonTitleTxt |
| Phone | 8037260170 | PhoneNum |
| Signature | 2021-05-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SUSAN DENISE EIDSON CPA | PreparerPersonNm |
| PTIN | P01019423 | PTIN |
| Phone | 8644517381 | PhoneNum |
| Preparation | 2021-05-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR L CHERRY DANIEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 STONERIDGE DRIVE SUITE 420 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,262,136 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SCVCS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | USES THE K12 CURRICULUM TO OFFER SOUTH CAROLINA STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE WITH INDIVIDUALIZED LEARNING APPROACHES, THE SOUTH CAROLINA VIRTUAL CHARTER SCHOOL AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED- IN SCHOOL AND BEYOND | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 183 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $24,470,878 | PYContributionsGrantsAmt |
| CY Contributions Grants | $25,172,353 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,450 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,575 | CYProgramServiceRevenueAmt |
| PY Investment Income | $127,249 | PYInvestmentIncomeAmt |
| CY Investment Income | $60,134 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,411 | PYOtherRevenueAmt |
| CY Other Revenue | $13,074 | CYOtherRevenueAmt |
| PY Total Revenue | $24,613,988 | PYTotalRevenueAmt |
| CY Total Revenue | $25,262,136 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,257,989 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,520,048 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $19,816,931 | PYOtherExpensesAmt |
| CY Other Expenses | $14,253,292 | CYOtherExpensesAmt |
| PY Total Expenses | $30,074,920 | PYTotalExpensesAmt |
| CY Total Expenses | $24,773,340 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,460,932 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $488,796 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,986,364 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,924,453 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,243,283 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,746,239 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$8,256,919 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$8,821,786 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | USES THE K12 CURRICULUM TO OFFER SOUTH CAROLINA STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE WITH INDIVIDUALIZED LEARNING APPROACHES, THE SOUTH CAROLINA VIRTUAL CHARTER SCHOOL AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED - IN SCHOOL AND BEYOND | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $20,008,769 | ExpenseAmt |
| Revenue | $16,575 | RevenueAmt |
| Desc | THE SOUTH CAROLINA VIRTUAL CHARTER SCHOOL IS A STATEWIDE PUBLIC CHARTER SCHOOL SERVING STUDENTS IN GRADES KINDERGARTEN THROUGH 12TH GRADE (ELEMENTARY AND SECONDARY). THE SCHOOL BEARS THE SAME RESPONSIBILITIES AND OBLIGATIONS AS ANY OTHER CHARTER SCHOOLS IN THE STATE INCLUDING PROVIDING STATE-APPROVED STANDARDS-BASED CURRICULUM, MONITORING ATTENDANCE AND TRUANCY, AND ADMINISTERING REQUIRED STANDARDIZED TESTING. HOWEVER, ANY STUDENT RESIDING IN THE STATE MAY ATTEND THE SCHOOL, AND THESE STUDENTS ATTEND SCHOOL REMOTELY VIA A COMPUTER. AVERAGE DAILY MEMBERSHIP FOR 2019 WAS 2,999 STUDENTS. | Desc |
| Total Program Service Expenses | $20,008,769 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 183 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LAURA TOMASSONE | PersonNm |
| Phone | 5714052086 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2300 CORPORATE PARK DR | AddressLine1Txt |
| City | HERNDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20171 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| DR L CHERRY DANIEL | ||||||
| HEAD OF SCHO | 40.00 | Yes (X) | $145,240 | $0 | $25,874 | |
| COURTNEY SUBER | ||||||
| CHAIR | 0.20 | Yes (X) | $1,250 | $0 | $0 | Yes (X) |
| JANET THOMPSON | ||||||
| VICE-CHAIR | 0.20 | $765 | $0 | $0 | Yes (X) | |
| MARY LEE CANTEY | ||||||
| DIRECTOR | 0.20 | $510 | $0 | $0 | Yes (X) | |
| TIL MORISEY | ||||||
| DIRECTOR | 0.20 | $430 | $0 | $0 | Yes (X) | |
| JULIE ANNE KORNAHRENS | ||||||
| TREASURER | 0.20 | Yes (X) | $295 | $0 | $0 | Yes (X) |
| DIANNE OLIVER | ||||||
| DIRECTOR | 0.20 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $148,490 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $25,874 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| K12 MANAGEMENT INC | |||||
| 2300 CORPORATE DRIVE | HERNDON | VA | 20171 | ED. CURRICULUM | $11,598,335 |
| SC PUBLIC EMPLOYEE BENEFIT AUTHORIT | |||||
| PO BOX 11960 | COLUMBIA | SC | 292111960 | INSURANCE | $2,129,557 |
| CANTEY TECHNOLOGY CONSULTING LLC | |||||
| 2702 AZALEA DRIVE | NORTH CHARLESTON | SC | 29405 | TECH SUPPORT | $620,045 |
| ATRIUM HOLDINGS LLC | |||||
| PO BOX 3546 | LITTLE ROCK | AR | 72203 | REAL ESTATE | $176,515 |
| LENOVO FINANCIAL SERVICES | |||||
| 21146 NETWORK PLACE | CHICAGO | IL | 606731211 | COMPUTER LEASE | $148,931 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $25,172,353 | GovernmentGrantsAmt |
| Total Contributions | $25,172,353 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SUMMER SCHOOL TUITION | Desc |
| Total Revenue Column | $16,575 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,575 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,575 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $60,134 | TotalRevenueColumnAmt |
| Exclusion | $60,134 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Total Revenue Column | $13,074 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,074 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $13,074 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,262,136 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,649 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $60,134 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,490 | TotalAmt |
| Program Services | $148,490 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,272,850 | TotalAmt |
| Program Services | $6,714,893 | ProgramServicesAmt |
| Management And General | $557,957 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,561,401 | TotalAmt |
| Program Services | $1,447,828 | ProgramServicesAmt |
| Management And General | $113,573 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $998,990 | TotalAmt |
| Program Services | $948,069 | ProgramServicesAmt |
| Management And General | $50,921 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $538,317 | TotalAmt |
| Program Services | $496,949 | ProgramServicesAmt |
| Management And General | $41,368 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,659,958 | TotalAmt |
| Management And General | $3,659,958 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,349 | TotalAmt |
| Program Services | $4,350 | ProgramServicesAmt |
| Management And General | $7,999 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,500 | TotalAmt |
| Program Services | $21,000 | ProgramServicesAmt |
| Management And General | $2,500 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,208 | TotalAmt |
| Management And General | $38,208 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,779 | TotalAmt |
| Program Services | $22,779 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,862 | TotalAmt |
| Program Services | $440 | ProgramServicesAmt |
| Management And General | $42,422 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,504,478 | TotalAmt |
| Program Services | $7,445,606 | ProgramServicesAmt |
| Management And General | $58,872 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,472 | TotalAmt |
| Program Services | $186,435 | ProgramServicesAmt |
| Management And General | $16,037 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,404 | TotalAmt |
| Program Services | $144,611 | ProgramServicesAmt |
| Management And General | $33,793 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,701 | TotalAmt |
| Management And General | $1,701 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,195 | TotalAmt |
| Management And General | $73,195 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MATERIALS AND SUPPLIES | $2,079,870 | $2,053,346 | $26,524 |
| COMMUNICATIONS | $233,433 | $211,611 | $21,822 |
| STUDENT SERVICES | $113,362 | $113,362 | |
| TECH/SOFTWARE SUPPLIES | $28,717 | $27,320 | $1,397 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,004 | TotalAmt |
| Program Services | $21,680 | ProgramServicesAmt |
| Management And General | $16,324 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,773,340 | TotalAmt |
| Program Services | $20,008,769 | ProgramServicesAmt |
| Management And General | $4,764,571 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,254,748 | BOYAmt |
| EOY | $3,677,347 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,255 | BOYAmt |
| EOY | $105,058 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,375 | BOYAmt |
| EOY | $222,107 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,370 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $25,777 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,294 | BOYAmt |
| EOY | $4,593 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,171,331 | BOYAmt |
| EOY | $2,209,803 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,219,361 | BOYAmt |
| EOY | $2,705,545 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,986,364 | BOYAmt |
| EOY | $8,924,453 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,360,938 | BOYAmt |
| EOY | $2,500,446 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,308 | BOYAmt |
| EOY | $250,493 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,602,037 | BOYAmt |
| EOY | $14,995,300 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,243,283 | BOYAmt |
| EOY | $17,746,239 | 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 | -$8,256,919 | BOYAmt |
| EOY | -$8,821,786 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$8,256,919 | BOYAmt |
| EOY | -$8,821,786 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,986,364 | BOYAmt |
| EOY | $8,924,453 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $488,796 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,053,663 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule C IRS990ScheduleC
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $38,208 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $38,208 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $7,642 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,911 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $6,062 | CurrentYearMinus3Amt |
| Current Year Minus2 | $6,062 | CurrentYearMinus2Amt |
| Current Year Minus1 | $7,642 | CurrentYearMinus1Amt |
| Current Year | $7,642 | CurrentYearAmt |
| Total | $27,408 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $41,112 | LobbyingCeilingAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,516 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,516 | CurrentYearMinus2Amt |
| Current Year Minus1 | $1,911 | CurrentYearMinus1Amt |
| Current Year | $1,911 | CurrentYearAmt |
| Total | $6,854 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $10,281 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,370 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,777 | DepreciationAmt |
| Book Value | $4,593 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,593 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| NET DEFERRED OUTFLOW | $1,917,512 |
| DUE FROM OTHER GOV'T | $788,033 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,705,545 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $14,888,345 |
| DEFERRED PENSION CREDITS | $106,955 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $14,995,300 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $25,262,136 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $25,262,136 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $25,262,136 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,827,003 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,157,257 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,157,257 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,669,746 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,103,594 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,103,594 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,773,340 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FIXED ASSETS RECORDED AS EXPENSES 1,980,192 PEBA CREDIT 63,725 CONTRIBUTION NCE PEBA 110,915 FIDUCIARY FUND EXPENSES 2,425 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | PENSION EXPENSE 1,103,594 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE POLICY IS DISPLAYED ON THE SC VIRTUAL CHARTER SCHOOL WEBSITE AND STATES: "THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT AND SOUTH CAROLINA VIRTUAL CHARTER SCHOOL DO NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, SEX, DISABILITY, AGE, RELIGION, OR IMMIGRANT STATUS IN ITS PROGRAMS AND ACTIVITIES AND PROVIDES EQUAL ACCESS TO THE BOY SCOUTS AND OTHER DESIGNATED YOUTH GROUPS." | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR L CHERRY DANIEL | PersonNm |
| Title | HEAD OF SCHOOL | TitleTxt |
| Base Compensation Filing Org | $145,240 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $25,874 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $171,114 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CLARA HEINSOHN | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FORMER BOARD | RelationshipDescriptionTxt |
| Transaction | $35,000 | TransactionAmt |
| Transaction | COMMUNITY LIASON | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | USES THE K12 CURRICULUM TO OFFER SOUTH CAROLINA STUDENTS IN GRADES K-12 AN EXCEPTIONAL LEARNING EXPERIENCE WITH INDIVIDUALIZED LEARNING APPROACHES, THE SOUTH CAROLINA VIRTUAL CHARTER SCHOOL AND K12 PROVIDE THE TOOLS KIDS NEED TO SUCCEED - IN SCHOOL AND BEYOND |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE REVIEW IS COMPLETED BY THE BUSINESS OPERATIONS MANAGER, SCHOOL'S ACCOUNTANT, AND REVIEWED BY ADMINSTRATION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | IF A CONFLICT OR CONCERN WERE TO BE DISCLOSED, THE SCHOOL'S ATTORNEY WOULD BE CONSULTED TO REVIEW THE ISSUE OR CONCERN |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE SCHOOL BOARD SETS THE COMPENSATION FOR THE HEAD OF SCHOOL. THEY TAKE INTO CONSIDERATION SALARIES OF OTHER COMPARABLE POSITIONS IN SC PUBLIC SCHOOLS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE SCHOOL BOARD SETS THE COMPENSATION FOR THE HEAD OF SCHOOL. THEY TAKE INTO CONSIDERATION SALARIES OF OTHER COMPARABLE POSITIONS IN SC PUBLIC SCHOOLS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT ARE AVAILABLE UPON REQUEST FROM THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT. |
| FORM 990, PART XI, LINE 9 | FIXED ASSETS RECORDED AS EXPENSES -1,980,192 PEBA CREDIT -63,725 CONTRIBUTION NCE PEBA -110,915 FIDUCIARY FUND EXPENSES -2,425 PENSION EXPENSE 1,103,594 TOTAL -1,053,663 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH CAROLINA VIRTUAL EDUATION FD | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2023 PLATT SPRINGS ROAD | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833342225 | EIN |
| Primary Activities | FACILITIES | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTH CAROLINA VIRTUAL ED FOUNDATIO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $14,000 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |