2016-02-02T15:48:12-06:00 2015-06-30 263745514 LEGARE BAILEY & HINSKE LLC 1100 QUEENSBOROUGH BLVD STE 100 MT PLEASANT SC 29464 990 2014-07-01 452701202 PORTER-GAUD FOUNDATION PORT 8435563620 300 ALBEMARLE RD CHARLESTON SC 29407 TUCKER BRANHAM DIRECTOR 8435563620 2016-01-22 true BENJAMIN G NEWTON CPA P01069683 8437660400 2016-01-22 X 2014 2016-04-25 22:37:26Z TUCKER BRANHAM 300 ALBEMARLE RD CHARLESTON SC 29407 3765504 false X WWW.PORTERGAUD.EDU X 2011 SC THE FOUNDATION IS OPERATED FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF, THE PORTER ACADEMY D/B/A PORTER-GAUD SCHOOL AND ITS AFFILIATED ENTITIES (THE "SUPPORTED CHARITIES"). 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ACCORDINGLY, MANAGEMENT EVALUATES THE SCHOOL FOR ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT MAY EXIST. MANAGEMENT DOES NOT BELIEVE THAT ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXIST AS OF JUNE 30, 2015 AND 2014. THE SCHOOL'S POLICY IS TO REPORT ACCRUED INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS, IF ANY, AS INTEREST EXPENSE AND TO REPORT PENALTIES, IF ANY, AS OTHER EXPENSE. false PARENTS GUILD H 70284 70284 1360 2336 47221 PROGRAM FOR ATH 32500 32500 15139 3 79948 79948 2270 7900 1887 1340 22647 182732 182732 2270 9260 4223 1340 85007 102100 80632 true PORTER-GAUD SCHOOL PORTER-GAUD SCHOOL 300 ALBEMARLE RD 300 ALBEMARLE RD CHARLESTON SC 29407 570342032 501C3 515254 FMV ASSISTANCE TO SCHOOL 1 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANTS AND ASSISTANCE ARE MONITORED BY THE FOUNDATION BY ENSURING AMOUNTS ARE USED FOR APPROVED PURPOSES BY PORTER-GAUD SCHOOL PER REPORTS, BUDGETS, AND OTHER APPROVALS. SCHEDULE I, PAGE 4, PART IV ASSISTANCE IS PROVIDED BY THE FOUNDATION TO PORTER-GAUD SCHOOL IN CONNECTION WITH THE FOUNDATION'S MISSION AND PURPOSE. ASSISTANCE IS PROVIDED TO PORTER-GAUD SCHOOL FOR USE IN VARIOUS PROGRAMS AND OPERATIONS. false false false false false false false false false D DUBOSE EGLESTON JR EX OFFICIO 283428 29689 4846 317963 X 13 73393 FMV ON CONTRIBUTION DATE X EQUIPMENT 1 17249 FMV ON CONTRIBUTION DATE false false false FORM 990 - ORGANIZATION'S MISSION THE FOUNDATION IS OPERATED FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT THE PURPOSES OF, THE PORTER ACADEMY D/B/A PORTER-GAUD SCHOOL AND ITS AFFILIATED ENTITIES (THE "SUPPORTED CHARITIES"). THE FOUNDATION SUPPORTS THE SUPPORTED CHARITIES BY STIMULATING, RECEIVING AND GRANTING CHARITABLE GIFTS TO ADVANCE PROGRAMS OF EDUCATION. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFTED COPY OF FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C A COPY OF THE POLICY IS CIRCULATED ANNUALLY FOR REVIEW AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15A EMPLOYMENT CONTRACTS COMPLY WITH BOARD APPROVED BUDGET AMOUNTS AND ARE HANDLED BY THE PORTER-GAUD SCHOOL HUMAN RESOURCES DEPARTMENT AND ARE SIGNED BY THE PORTER-GAUD SCHOOL HEAD OF SCHOOL. FORM 990, PAGE 6, PART VI, LINE 15B SAME AS 15A FORM 990, PAGE 6, PART VI, LINE 19 THIS INFORMATION IS NOT MADE GENERALLY AVAILABLE. REQUESTS ARE CONSIDERED ON A CASE-BY-CASE BASIS. PORTER-GAUD SCHOOL 300 ALBEMARLE RD CHARLESTON SC 29407 570342032 SCHOOL SC 501C3 2 N/A false false true false false false false false false false false false false false true true false false false false PORTER-GAUD SCHOOL B 515254 ACTUAL/FMV PORTER-GAUD SCHOOL O 503450 ACTUAL/FMV