2026-03-05T05:41:30-06:00 2025-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2024-07-01 843663677 LIBERTY STEAM CHARTER SCHOOL LIBE 8032165745 117 NORTH MAIN ST SUMTER SC 29150 TREVOR IVEY EXECUTIVE DIRECTOR 8032165745 2026-03-05 1 0 DAVID A SMITH P00045703 8642321040 2024 2025-03-06 01:10:19Z X TREVOR IVEY 117 NORTH MAIN ST SUMTER SC 29150 12582281 0 X WWW.LIBERTYSTEAMCHARTER.ORG X 2019 SC LIBERTY STEAM CHARTER WORKS TO PROVIDE ALL STUDENTS WITH EQUAL ACCESS TO A WORLD-CLASS K-12 EDUCATION IN AN ACADEMICALLY RIGOROUS AND STUDENT-CENTERED LEARNING ENVIRONMENT, CREATING GRADUATES WHO WILL BE THOUGHTFUL AND ENGAGED CITIZENS PREPARED TO TAKE ON THE LEADERSHIP CHALLENGES OF THE 21ST CENTURY. 10 9 135 5 0 0 13425491 12476230 31366 106051 0 0 0 0 13456857 12582281 0 0 0 0 5909506 8084035 0 0 0 4238967 3449017 10148473 11533052 3308384 1049229 8743131 17901193 5066111 13174944 3677020 4726249 X LIBERTY STEAM CHARTER WORKS TO PROVIDE ALL STUDENTS WITH EQUAL ACCESS TO A WORLD-CLASS K-12 EDUCATION IN AN ACADEMICALLY RIGOROUS AND STUDENT-CENTERED LEARNING ENVIRONMENT, CREATING GRADUATES WHO WILL BE THOUGHTFUL AND ENGAGED CITIZENS PREPARED TO TAKE ON THE LEADERSHIP CHALLENGES OF THE 21ST CENTURY. 0 0 9740292 106051 LIBERTY STEAM CHARTER SCHOOLS OPERATED SCHOOLS AT 2 LOCATIONS IN SUMTER, SOUTH CAROLINA. THE SCHOOL OPERATES WITHIN THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT AND IT SERVED APPROXIMATELY 913 STUDENTS FROM KINDERGARTEN THROUGH GRADE FIVE DURING THE 2024-2025 SCHOOL YEAR. 9740292 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 135 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 SC X OFFICE 8032165745 117 NORTH MAIN ST SUMTER SC 29150 REV DR MARION NEWTON BOARD MEMBER 2.00 0.00 X 0 0 0 DR RODNEY THOMPSON BOARD MEMBER 5.00 0.00 X 0 0 0 REV DR MARION NEWTON BOARD MEMBER 2.00 0.00 X 0 0 0 DR RODNEY THOMPSON BOARD MEMBER 5.00 0.00 X 0 0 0 GREG A THOMPSON CHAIRMAN 5.00 0.00 X X 0 0 0 DEXTER DAVIS VICE CHAIRMAN 5.00 0.00 X X 0 0 0 RODNEY THOMPSON SECRETARY 5.00 0.00 X X 0 0 0 CAMERON CHANDLER TRASURER 5.00 0.00 X X 0 0 0 TREVOR IVEY EXECUTIVE DIRECTOR 40.00 0.00 X X 198987 0 1172 JENNY KNOPF BOARD MEMBER 2.00 0.00 X 0 0 0 ELAYNE BRUNSON BOARD MEMBER 2.00 0.00 X 0 0 0 KIM RAUSCHENBACH BOARD MEMBER 2.00 0.00 X 0 0 0 EMILY HATFIELD EMPLOYEE 1.00 X 110737 0 0 LEANDREA MONTGOMERY EMPLOYEE 1.00 X 102194 0 0 MICHELLE MCDONALD EMPLOYEE 1.00 X 127324 0 0 SALLY HARRIS EMPLOYEE 1.00 X 115776 0 0 NICKY PACK EMPLOYEE 1.00 X 108395 0 0 763413 0 1172 5 0 1 0 CONTRACT CONSTRUCTION PO BOX 269 BALLENTINE SC 29009 CONTRACTOR 8069368 BRIDGETEK SOLUTIONS PO BOX 631529 CINCINNATI OH 45263 LAPTOPS/CHROMEBOOKS 423946 LOCKSTEP PO BOX 932094 ATLANTA GA 31193 IT SOLUTIONS 277146 CAROLINA EXTREME 4920 HARD SCRABBLE ROAD COLUMBIA SC 29229 CLEANING 143198 4 10478914 1997316 12476230 OTHER REVENUE 611710 77786 77786 PUPIL ACTIVITY 611710 24616 24616 SCHOOL LUNCH SALES 611710 3649 3649 106051 12582281 106051 0 0 X 198987 198987 6502431 5979201 523230 103939 97148 6791 787165 724587 62578 491513 440312 51201 29969 29969 10100 10100 514364 260347 254017 13909 13909 37497 37497 202173 175166 27007 408934 408934 15894 15894 444293 444293 393441 314753 78688 79537 79537 SCHOOL LUNCH EXPENSES 531257 531257 STUDENT SUPPLIES & TEXT 208243 208243 FEE PAID TO DISTRICT 187884 187884 SUPPLIES 159304 159304 212218 156051 56167 11533052 9740292 1792760 0 1221477 1835295 104468 220762 76058 231556 8161754 650879 5269991 7510875 2071137 8102705 8743131 17901193 266111 345511 29433 4800000 12800000 5066111 13174944 X 0 0 0 0 3677020 4726249 3677020 4726249 8743131 17901193 1049229 0 X 0 1 X 0 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 30300 0 0 30300 0 PART I-A, LINE 1: NONE. PART II-B, LINE 1: LIBERTY STEAM CHARTER SCHOOL PAID AN OUTSIDE ORGANIZATION TO LOBBY ON ITS BEHALF FOR VARIOUS PURPOSES THROUGH DIRECT CONTACT WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS AND MEMBERS OF THE LEGISLATIVE BODY. 6203177 256176 5947001 1507659 349515 1158144 450918 45188 405730 7510875 CONSTRUCTION IN PROGRESS 8102705 8102705 X 12978281 396000 396000 12582281 0 12582281 12016687 396000 87635 483635 11533052 0 11533052 PART X, LINE 2: THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48. PART XII, LINE 2D - OTHER ADJUSTMENTS: GASB ADJUSTMENTS FOR RIGHT-OF-USE ASSETS NOT INCLUDED IN FORM 990 87,635. 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATION POLICY IS STATE ON THE SCHOOL'S WEBSITE AND IN VARIOUS BROCHURES SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT AWARD SCHOLARSHIPS SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED APPROXIMATELY $10,479,000 IN STATE AND FEDERAL AID. 0 0 0 0 0 0 0 0 0 TREVOR IVEY EXECUTIVE DIRECTOR 198987 0 0 0 0 0 0 0 1172 0 200159 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE SCHOOL'S FINANCIAL CONSULTANT PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THIS POLICY IS REVIEWED ANNUALLY BY BOARD MEMBERS FOR POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G HEALTH SERVICES : PROGRAM SERVICE EXPENSES 51,763. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,763. STAFF DEVELOPMENT & TRAINING : PROGRAM SERVICE EXPENSES 72,002. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,002. OTHER SERVICES/FEES : PROGRAM SERVICE EXPENSES 61,886. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,886. INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 64,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,050. CURRICULUM DEVELOPMENT SERVICES : PROGRAM SERVICE EXPENSES 10,646. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,646. ADMINISTRATIVE STAFF TRAINING : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,725. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,725. ADMINISTRATIVE SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 154,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 154,748. OTHER MISC SERV : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 44,813. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,813. HR MANAGEMENT : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 50,731. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,731. FORM 990, PART IX, LINE 24E STUDENT ACTIVITIES : PROGRAM SERVICE EXPENSES 156,051. TOTAL EXPENSES 156,051. OTHER EXPENDITURES : MANAGEMENT AND GENERAL EXPENSES 27,604. TOTAL EXPENSES 27,604. BANK FEES : MANAGEMENT AND GENERAL EXPENSES 20,156. TOTAL EXPENSES 20,156. SMALL EQUIPMENT : MANAGEMENT AND GENERAL EXPENSES 4,642. TOTAL EXPENSES 4,642. MEMBERSHIP DUES & FEES : MANAGEMENT AND GENERAL EXPENSES 3,766. TOTAL EXPENSES 3,766.