2013-02-05T12:03:18-06:00 2012-06-30 LEGARE BAILEY & HINSKE LLC 1100 QUEENSBOROUGH BLVD STE 100 MT PLEASANT SC 294643626 990 2011-07-07 452701202 PORTER-GAUD FOUNDATION PORT 8435563620 300 ALBEMARLE RD CHARLESTON SC 29407 TUCKER BRANHAM 8435563620 2013-02-04 true J MARK BAILEY CPA 8437660400 2013-02-05 2011 2016-02-25 16:41:14Z X TUCKER BRANHAM 300 ALBEMARLE RD CHARLESTON SC 29407 3212910 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"). THE FOUNDATION SUPPORTS THE SUPPORTED CHARITIES BY STIMULATING, RECEIVING AND GRANTING CHARITABLE GIFTS TO ADVANCE PROGRAMS OF EDUCATION. 5 0 0 0 729940 0 250459 0 980399 674157 0 0 0 123038 123038 797195 183204 11315116 72451 11242665 X 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. false false 674157 674157 GRANTS, ALLOCATIONS AND OTHER TRANSFERS OF FOUNDATION ASSETS TO SUPPORTED CHARITIES FOR USE BY SUPPORTED CHARITIES IN THEIR PROGRAMS AND OPERATIONS. 674157 true true false false false false false false false true false false false false true false false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false X 5 0 false false false false false false false true true false true true true true true true false false true true false SC X PORTER-GAUD SCHOOL 8435563620 300 ALBEMARLE RD CHARLESTON SC 29407 D DUBOSE EGLSETON JR 10.00 X X 0 236161 30357 MATT GOULD 40.00 X X 0 113199 15032 HENRY M CHEVES JR 5.00 X X 0 0 0 WAYNE A GREGORY 5.00 X X 0 0 0 ADRIANE Z MCAVOY 5.00 X X 0 0 0 LUTHER COCHRANE 5.00 X X 0 0 0 PAUL HERRING 5.00 X X 0 0 0 TUCKER BRANHAM 40.00 X X 0 0 0 BILL ENNIS 5.00 X X 0 0 0 DONNA FRIEDMAN 5.00 X X 0 0 0 JIM SCULLY 5.00 X X 0 0 0 ALTON PHILLIPS 5.00 X X 0 0 0 349360 45389 false true false 24000 705940 22218 729940 240110 240110 2242860 2232511 10349 10349 10349 980399 250459 674157 674157 27844 27844 25775 25775 45641 45641 SOFTWARE MAINTENANCE 15248 15248 BANK AND CREDIT CARD FEES 6108 6108 DUES AND SUBSCRIPTIONS 2422 2422 797195 674157 0 123038 586512 62304 275 10632786 33239 0 11315116 1320 71131 0 72451 X 5114051 1353743 4774871 0 11242665 0 11315116 X 183204 11059461 X false true true X false X X X false false false PORTER-GAUD SCHOOL 570342032 2 true false false 674157 1 674157 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 10761522 241093 -365973 143343 10493299 0.43000 0.46000 0.11000 false false false CHARITABLE REMAINDER UNITRUST LIABIL 67481 DUE TO AFFILIATED ORGANIZATIONS 3650 71131 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR VARIOUS PURPOSES, INCLUDING ANNUAL SCHOLARSHIPS AND ANNUAL OPERATIONAL SUPPORT TO THE PORTER-GAUD SCHOOL, AS WELL AS OTHER LONG TERM OPERATIONAL NEEDS OF THE PORTER-GAUD SCHOOL. true PORTER-GAUD SCHOOL 300 ALBEMARLE RD CHARLESTON SC 29407 570342032 674157 FMV ASSISTANCE TO SCHOOL 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES 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. ADDITIONAL INFORMATION 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 EGLSETON JR 236161 30357 266518 ORGANIZATION'S MISSION 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. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C A COPY OF THE POLICY IS CIRCULATED ANNUALLY FOR REVIEW AND APPROVAL. COMPENSATION PROCESS FOR TOP OFFICIAL 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. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B SAME AS 15A GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THIS INFORMATION IS NOT MADE GENERALLY AVAILABLE. REQUESTS ARE CONSIDERED ON A CASE-BY-CASE BASIS. OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 5 TRANSFER OF NET ASSETS INTO ORGANIZATION UPON CREATION: 11,672,566 UNREALIZED LOSSES ON INVESTMENTS: (613,105) PORTER-GAUD SCHOOL 300 ALBEMARLE RD CHARLESTON SC 29407 570342032 SCHOOL SC 501C3 2 N/A false false true true false false false false false false false false false true true false false false true PORTER-GAUD SCHOOL B 374157 PORTER-GAUD SCHOOL C 11000 PORTER-GAUD SCHOOL C 13000 PORTER-GAUD SCHOOL N 300000 PORTER-GAUD SCHOOL R 11672566