SPARTANBURG PREPARATORY SCHOOL: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SPARTANBURG PREPARATORY SCHOOL (EIN 20-8133996)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-03-08
IRS object ID
201910679349301336
Schema version
2017v2.3
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 ReturnHeader

FieldValueIRS element (for citing)
Return2019-03-08T16:51:00-06:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN570381582PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ELLIOTT DAVIS LLCPLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11901 MAIN STREET SUITE 900AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationSCStateAbbreviationCd
ZIP29201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN208133996EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPARTANBURG PREPARATORY SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPARBusinessNameControlTxt
Phone8646213882PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1385 SOUTH SPRING STREETAddressLine1Txt
CitySPARTANBURGCityNm
State AbbreviationSCStateAbbreviationCd
ZIP293065264ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEISHA GRAYPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone8646213882PhoneNum
Signature2019-03-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDENISE P HILLPreparerPersonNm
PTINP00046615PTIN
Phone8032560002PhoneNum
Preparation2019-03-07PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address104.129.204.51IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-03-07IPDt
IP Tm09:48:37IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdEF0F7A8BC2EB8E0536A023A5FECE1D2E57D57477AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKEISHA GRAYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1385 SOUTH SPRING STREETAddressLine1Txt
CitySPARTANBURGCityNm
State AbbreviationSCStateAbbreviationCd
ZIP293065264ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,229,018GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SPARTANBURGPREP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTHE 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 Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee124TotalEmployeeCnt
Total Volunteers230TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,989,127PYContributionsGrantsAmt
CY Contributions Grants$4,922,366CYContributionsGrantsAmt
PY Program Service Revenue$195,882PYProgramServiceRevenueAmt
CY Program Service Revenue$300,605CYProgramServiceRevenueAmt
PY Investment Income$282PYInvestmentIncomeAmt
CY Investment Income$5,747CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$300CYOtherRevenueAmt
PY Total Revenue$4,185,291PYTotalRevenueAmt
CY Total Revenue$5,229,018CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,627,741PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,953,345CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,203,754PYOtherExpensesAmt
CY Other Expenses$1,618,453CYOtherExpensesAmt
PY Total Expenses$4,831,495PYTotalExpensesAmt
CY Total Expenses$4,571,798CYTotalExpensesAmt
PY Revenues Less Expenses-$646,204PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$657,220CYRevenuesLessExpensesAmt
Total Assets BOY$6,751,829TotalAssetsBOYAmt
Total Assets EOY$7,158,785TotalAssetsEOYAmt
Total Liabilities BOY$5,882,126TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,799,613TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$869,703NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,359,172NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOUR 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,259,352ExpenseAmt
Revenue$100,202RevenueAmt
DescTHE 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

FieldValueIRS element (for citing)
Expense$1,259,352ExpenseAmt
Revenue$100,202RevenueAmt
DescIN 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

FieldValueIRS element (for citing)
Expense$1,259,351ExpenseAmt
Revenue$100,201RevenueAmt
DescTHE 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
FieldValueIRS element (for citing)
Total Program Service Expenses$3,778,055TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document35IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee124EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PRESTIGE SCHOOL SOLUTIONS LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8038080338PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 SPINDALE STREETAddressLine1Txt
CitySPINDALECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28160ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ELIZABETH HASSEN
MEMBER0.50Yes (X)$0$0$0
CYNTHIA OLLEY
MEMBER0.50Yes (X)$0$0$0
BRIAN NUNES
MEMBER0.50Yes (X)$0$0$0
BRIAN MILLER
MEMBER0.50Yes (X)$0$0$0
DERRICK WILLIAMS
BOARD CHAIR0.50Yes (X)$0$0$0Yes (X)
KEISHA GRAY
VICE CHAIR0.50Yes (X)$0$0$0Yes (X)
MENDY MOSSBROOK
TREASURER0.50Yes (X)$0$0$0Yes (X)
RONALD DELAIN
SECRETARY0.50Yes (X)$0$0$0Yes (X)
TOMIKIA G WHITMIRE
PRINCIPAL40.00$73,263$0$11,006Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$73,263TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$11,006TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$4,914,983GovernmentGrantsAmt
All Other Contributions$7,383AllOtherContributionsAmt
Total Contributions$4,922,366TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PUPIL ACTIVITIES900099$230,877$230,877
OTHER LOCAL900099$45,188$45,188
LUNCH SALES900099$24,540$24,540
FieldValueIRS element (for citing)
Total Program Service Revenue$300,605TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,747TotalRevenueColumnAmt
Exclusion$5,747ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$300RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$300RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$300TotalRevenueColumnAmt
Exclusion$300ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,229,018TotalRevenueColumnAmt
Related Or Exempt Func Income$300,605RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$6,047ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$131,321TotalAmt
Program Services$105,057ProgramServicesAmt
Management And General$26,264ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,251,796TotalAmt
Program Services$2,204,228ProgramServicesAmt
Management And General$47,568ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$22,564TotalAmt
Program Services$22,303ProgramServicesAmt
Management And General$261ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$354,222TotalAmt
Program Services$342,187ProgramServicesAmt
Management And General$12,035ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$193,442TotalAmt
Program Services$187,390ProgramServicesAmt
Management And General$6,052ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,610TotalAmt
Management And General$8,610ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$83,890TotalAmt
Management And General$83,890ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,945TotalAmt
Management And General$12,945ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$50,486TotalAmt
Program Services$29,216ProgramServicesAmt
Management And General$21,270ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$42,570TotalAmt
Program Services$40,305ProgramServicesAmt
Management And General$2,265ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$170,153TotalAmt
Program Services$138,330ProgramServicesAmt
Management And General$31,823ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$41,583TotalAmt
Program Services$40,624ProgramServicesAmt
Management And General$959ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$416,318TotalAmt
Management And General$416,318ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,103TotalAmt
Program Services$8,753ProgramServicesAmt
Management And General$12,350ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTION SERVICES$180,731$177,460$3,271
SUPPLIES$174,613$161,381$13,232
OTHER PUPIL SERVICES$162,716$153,791$8,925
FOOD SERVICE$160,258$160,258

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$92,477TotalAmt
Program Services$6,772ProgramServicesAmt
Management And General$85,705ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,571,798TotalAmt
Program Services$3,778,055ProgramServicesAmt
Management And General$793,743ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,503,731BOYAmt
EOY$2,168,372EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$91,340BOYAmt
EOY$867EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$47,388BOYAmt
EOY$11,133EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,919,036LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,073,643LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,109,370BOYAmt
EOY$4,845,393EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$133,020EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,751,829BOYAmt
EOY$7,158,785EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$76,449BOYAmt
EOY$83,703EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,795,960BOYAmt
EOY$5,711,445EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,717BOYAmt
EOY$4,465EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,882,126BOYAmt
EOY$5,799,613EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$878,271BOYAmt
EOY$1,532,839EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$8,568BOYAmt
EOY-$173,667EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$869,703BOYAmt
EOY$1,359,172EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,751,829BOYAmt
EOY$7,158,785EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$657,220ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$167,751OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$417,080OtherCostOrOtherBasisAmt
Book Value$417,080BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,414,138OtherCostOrOtherBasisAmt
Depreciation$459,896DepreciationAmt
Book Value$3,954,242BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$860,417OtherCostOrOtherBasisAmt
Depreciation$450,186DepreciationAmt
Book Value$410,231BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$194,641OtherCostOrOtherBasisAmt
Depreciation$136,187DepreciationAmt
Book Value$58,454BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,760OtherCostOrOtherBasisAmt
Depreciation$27,374DepreciationAmt
Book Value$5,386BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,845,393TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
CAPITAL LEASE$3,814
DUE TO OTHER GOVERNMENTAL UNITS$11
PAYROLL LIABILITIES$640
FieldValueIRS element (for citing)
Total Liability$4,465TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$5,229,018TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$5,229,018RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,229,018TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,571,798TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,571,798ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,571,798TotalExpensesPerForm990Amt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA ITS HANDBOOKS.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCdBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
ECONOMIC DEVELOPMENT RECENUE BONDS SERIES 2015A
A2015-12-01$5,560,000CAPITAL PROJECTS000
ECONOMIC DEVELOPMENT RECENUE BONDS SERIES 2015B
B2015-12-01$250,000CAPITAL PROJECTS000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCdTotal ProceedsTotalProceedsAmtCurrent RefundingCurrentRefundingIndAdvance RefundingAdvanceRefundingIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$5,560,00000Yes (1)Yes (1)
B$250,0000000

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A0000000
B0000000

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A000000000
B000000000

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
A0
B0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE 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 15THE 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 19THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
FORM 990, PART XI, LINE 9:CAPITAL OUTLAYS -263,977. CAPITAL LEASE PRINCIPAL REPAYMENT 5,903. LONG-TERM DEBT PRINCIPAL REPAYMENT 85,000. BOND DISCOUNT AMORTIZATION -485. LONG-TERM DEBT INTEREST 5,808.
FORM 990, PAGE 12, PART XII, LINE 2C:THE BOARD OF DIRECTORS OVERSEE THE AUDIT PROCESS.

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