SCINTILLA CHARTER ACADEMY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SCINTILLA CHARTER ACADEMY INC (EIN 46-4702826)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-15
IRS object ID
202611359349310656
Schema version
2024v5.1
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)
Return2026-05-15T14:43:43+00:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN580692043PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Mauldin & Jenkins LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 Galleria Parkway Suite 1700AddressLine1Txt
CityAtlantaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464702826EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Scintilla Charter AcademyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSCINBusinessNameControlTxt
Phone2292599490PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12171 East Park AvenueAddressLine1Txt
CityValdostaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31602ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMANDA BREWINGTONPersonNm
Person TitleSuperintendentPersonTitleTxt
Phone2292599490PhoneNum
Signature2026-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMelissa SewardPreparerPersonNm
PTINP02145103PTIN
Phone7709558600PhoneNum
Preparation2026-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1AMANDA BREWINGTONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12171 East Park AvenueAddressLine1Txt
CityValdostaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP31602ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,550,157GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SCINTILLACHARTERACADEMY.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTHE MISSION OF SCA IS TO INCREASE SCHOLAR ACHIEVEMENT AND DEVELOP SOCIAL RESPONSIBILITY THROUGH EDUCATIONAL INNOVATIONS IN A SAFE COMMUNITY OF INVOLVED FAMILIES AND EDUCATORS.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee153TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$11,956,530PYContributionsGrantsAmt
CY Contributions Grants$14,020,278CYContributionsGrantsAmt
PY Program Service Revenue$411,830PYProgramServiceRevenueAmt
CY Program Service Revenue$422,763CYProgramServiceRevenueAmt
PY Investment Income$204,676PYInvestmentIncomeAmt
CY Investment Income$107,116CYInvestmentIncomeAmt
PY Other Revenue$59,932PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,632,968PYTotalRevenueAmt
CY Total Revenue$14,550,157CYTotalRevenueAmt
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$9,416,133PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,637,126CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,781,828PYOtherExpensesAmt
CY Other Expenses$4,730,318CYOtherExpensesAmt
PY Total Expenses$13,197,961PYTotalExpensesAmt
CY Total Expenses$15,367,444CYTotalExpensesAmt
PY Revenues Less Expenses-$564,993PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$817,287CYRevenuesLessExpensesAmt
Total Assets BOY$28,215,875TotalAssetsBOYAmt
Total Assets EOY$34,973,427TotalAssetsEOYAmt
Total Liabilities BOY$32,613,700TotalLiabilitiesBOYAmt
Total Liabilities EOY$40,188,539TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$4,397,825NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$5,215,112NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF SCA IS TO INCREASE SCHOLAR ACHIEVEMENT AND DEVELOP SOCIAL RESPONSIBILITY THROUGH EDUCATIONAL INNOVATIONS IN A SAFE COMMUNITY OF INVOLVED FAMILIES AND EDUCATORS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$12,427,393ExpenseAmt
DescEDUCATING SCHOLARS IN KINDERGARTEN THROUGH TENTH GRADE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$680,865ExpenseAmt
Revenue$109,116RevenueAmt
DescSTUDENT LUNCH/BREAKFAST PROGRAMDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$507,938ExpenseAmt
Revenue$313,647RevenueAmt
DescIGNITE BEFORE/AFTER SCHOOL PROGRAMDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$201,294ExpenseAmt
DescACTIVITY ACCOUNTDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$201,294TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$13,817,490TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document57IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee153EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ERIC TILLMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2292445750PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12171 E PARK AVEAddressLine1Txt
CityVALDOSTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP31602ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
ENID SANTANA
SECRETARY2.5Yes (X)Yes (X)$0$0$0
ERIC TILLMAN
TREASURER2.5Yes (X)Yes (X)$0$0$0
JEREMY BAKER
VICE CHAIR2.5Yes (X)Yes (X)$0$0$0
ZACHARY COWART
CHAIR2.5Yes (X)Yes (X)$0$0$0
GARRETT COPELAND
DIRECTOR2.5Yes (X)$0$0$0
JERRY JENNETT
DIRECTOR2.5Yes (X)$0$0$0
WILLIAM WHITESELL
DIRECTOR2.5Yes (X)$0$0$0
AMANDA BREWINGTON
SUPERINTENDENT40.0Yes (X)$129,053$0$47,653
ANGELA CHASTAIN
CHIEF FINANCIAL OFFICER40.0Yes (X)$128,578$0$41,075
AMANDA MILLER
ASST. SUPERINTENDENT40.0$127,792$0$41,476Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$385,423TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$130,204TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MOBILE MODULAR
PO BOX 45043SAN FRANCISCOCA94145MODULAR PURCHASE WITH GC SERVICES$1,201,930
ROUNTREE CONSTRUCTION COMPANY
PO BOX 5327VALDOSTAGA31603CONSTRUCTION$624,643
Electric & Control Solutions
210 Herbert StreetVALDOSTAGA31601CONSTRUCTION$239,117
Rutland Low Voltage Systems
P O Box 1847VALDOSTAGA31603CONSTRUCTION$201,799
Strick Landscape
2305 W Savannah AveValdostaGA31601Lawn services$145,940
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Government Grants$13,852,533GovernmentGrantsAmt
All Other Contributions$167,745AllOtherContributionsAmt
Total Contributions$14,020,278TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AFTER SCHOOL PROGRAMS611710$313,647$313,647
STUDENT MEAL PROGRAM611710$109,116$109,116

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$422,763TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,116TotalRevenueColumnAmt
Exclusion$107,116ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,550,157TotalRevenueColumnAmt
Related Or Exempt Func Income$422,763RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$107,116ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$398,790TotalAmt
Program Services$40,195ProgramServicesAmt
Management And General$358,595ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,243,535TotalAmt
Program Services$5,797,313ProgramServicesAmt
Management And General$446,222ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,971,504TotalAmt
Program Services$1,690,624ProgramServicesAmt
Management And General$280,880ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,916,309TotalAmt
Program Services$1,669,499ProgramServicesAmt
Management And General$246,810ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$106,988TotalAmt
Program Services$95,605ProgramServicesAmt
Management And General$11,383ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$14,065TotalAmt
Management And General$14,065ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$41,350TotalAmt
Management And General$41,350ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$593,695TotalAmt
Program Services$554,577ProgramServicesAmt
Management And General$39,118ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$28,356TotalAmt
Management And General$28,356ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$942,332TotalAmt
Program Services$913,584ProgramServicesAmt
Management And General$28,748ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$513,874TotalAmt
Program Services$483,714ProgramServicesAmt
Management And General$30,160ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$279,886TotalAmt
Program Services$279,886ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$11,816TotalAmt
Program Services$8,681ProgramServicesAmt
Management And General$3,135ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,071,549TotalAmt
Program Services$1,071,549ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$583,943TotalAmt
Program Services$566,275ProgramServicesAmt
Management And General$17,668ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$89,514TotalAmt
Program Services$89,514ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD SUPPLIES$244,375$244,375
Equipment$133,828$133,828
DUES & FEES$100,457$96,993$3,464
Textbooks$14,527$14,527

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$66,751TotalAmt
Program Services$66,751ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,367,444TotalAmt
Program Services$13,817,490ProgramServicesAmt
Management And General$1,549,954ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,165,247BOYAmt
EOY$3,080,071EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,390,772BOYAmt
EOY$6,326,229EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$2,513BOYAmt
EOY$2,089EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$103,657BOYAmt
EOY$1,370EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$19,129,606LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,228,746LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$13,818,546BOYAmt
EOY$15,900,860EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,735,140BOYAmt
EOY$9,662,808EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$28,215,875BOYAmt
EOY$34,973,427EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,459,035BOYAmt
EOY$1,653,097EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$16,998,087BOYAmt
EOY$23,066,522EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,156,578BOYAmt
EOY$15,468,920EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,613,700BOYAmt
EOY$40,188,539EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY-$5,108,947BOYAmt
EOY-$5,918,556EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$711,122BOYAmt
EOY$703,444EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$4,397,825BOYAmt
EOY-$5,215,112EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$28,215,875BOYAmt
EOY$34,973,427EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$817,287ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,361,281OtherCostOrOtherBasisAmt
Book Value$1,361,281BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,548,850OtherCostOrOtherBasisAmt
Depreciation$2,647,580DepreciationAmt
Book Value$12,901,270BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,538,356OtherCostOrOtherBasisAmt
Depreciation$93,910DepreciationAmt
Book Value$1,444,446BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$681,119OtherCostOrOtherBasisAmt
Depreciation$487,256DepreciationAmt
Book Value$193,863BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,900,860TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
DEFERRED OUTFLOWS OF RESOURCES - OPEB$2,511,322
DEFERRED OUTFLOWS OF RESOURCES - PENSION$4,029,273
DUE FROM OTHER GOVERNMENTS$1,568,009
CONSTRUCTION IN PROGRESS$1,554,204
FieldValueIRS element (for citing)
Total Book Value Other Assets$9,662,808TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
Federal Income Taxes
DEFERRED INFLOWS OF RESOURCES - OPEB$1,386,238
NET OPEB LIABILITY$4,845,951
NET PENSION LIABILITY$8,085,301
DEFERRED INFLOWS OF RESOURCES PENSION$1,151,430
FieldValueIRS element (for citing)
Total Liability$15,468,920TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$14,550,157TotalRevEtcAuditedFinclStmtAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$14,550,157RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,550,157TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$15,367,444TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$15,367,444ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$15,367,444TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteFormAndLineReferenceDesc
ExplanationTHERE ARE NO UNCERTAIN TAX LIABILITIES REPORTED ON THE AUDITED FINANCIAL STATEMENTS UNDER FIN 48 (ASC 740-10).ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICYTHE ORGANIZATION IS A PUBLIC CHARTER SCHOOL ORGANIZED UNDER GEORGIA STATUTES. ALL NONDISCRIMINATORY INFORMATION IS AVAILABLE THROUGH VARIOUS PUBLIC ANNOUNCEMENTS AND PUBLICATIONS.
Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENTTHE ORGANIZATION RECEIVES COMPENSATION FOR SERVICES IN THE FORM OF AWARDS, GRANTS, AND OTHER SUBSIDIES FROM FEDERAL, STATE, AND LOCAL GOVERNMENTS, WHICH ALSO INCLUDES FUNDING FOR STUDENT ENROLLMENT.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
AMANDA BREWINGTON
SUPERINTENDENT$128,053$0$1,000$0$0$0$27,793$0$19,860$0$176,706$0$0$0
ANGELA CHASTAIN
CHIEF FINANCIAL OFFICER$127,578$0$1,000$0$0$0$26,985$0$14,090$0$169,653$0$0$0
AMANDA MILLER
ASST. SUPERINTENDENT$126,792$0$1,000$0$0$0$27,386$0$14,090$0$169,268$0$0$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd

Issuer Name IssuerName

FieldValueIRS element (for citing)
Business Name Line1Valdosta-Lowndes County Industrial AuthorityBusinessNameLine1Txt
FieldValueIRS element (for citing)
Bond Issuer EIN582102236BondIssuerEIN
CUSIP91912VAC1CUSIPNum
Bond Issued2023-06-29BondIssuedDt
Issue Price$23,495,000IssuePriceAmt
PurposePurchase of and Improvements to Educational Facility.PurposeDesc
DefeasedfalseDefeasedInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Pool FinancingfalsePoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Retired$235,000RetiredAmt
Total Proceeds$23,495,000TotalProceedsAmt
In Reserve Fund$1,844,063InReserveFundAmt
Issuance Costs From Proceeds$401,503IssuanceCostsFromProceedsAmt
Capital Expenditures$11,507,060CapitalExpendituresAmt
Other Spent Proceeds$9,742,374OtherSpentProceedsAmt
Refunding Tax Exempt BondsYes (true)RefundingTaxExemptBondsInd
Refunding Taxable BondsfalseRefundingTaxableBondsInd
Final Allocation MadefalseFinalAllocationMadeInd
Adequate Books And Rec MaintYes (true)AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Owning Bond Financed PropertyfalseOwningBondFinancedPropertyInd
Any Lease ArrangementsfalseAnyLeaseArrangementsInd
Mgmt Contract Bond Fincd PropfalseMgmtContractBondFincdPropInd
Engage Bond Counsel ContractsfalseEngageBondCounselContractsInd
Any Research AgreementsfalseAnyResearchAgreementsInd
Engage Bond Counsel ResearchfalseEngageBondCounselResearchInd
Private Bus Use By Others0.0PrivateBusUseByOthersPct
Private Bus Concerning UBI0.0PrivateBusConcerningUBIPct
Total Private Business Use0.0TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt TestfalseBondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed PropfalseChangeInUseBondFinancedPropInd
Change In Use Bond Financed Prop0ChangeInUseBondFinancedPropPct
Remedial Action TakenfalseRemedialActionTakenInd
Procs Nonqualified Bond RemdtdYes (true)ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Form8038 T FiledfalseForm8038TFiledInd
Rebate Not Due YetfalseRebateNotDueYetInd
Exception To RebatefalseExceptionToRebateInd
No Rebate DuefalseNoRebateDueInd
Variable Rate IssueYes (true)VariableRateIssueInd
Hedge Identified In Bks And RecfalseHedgeIdentifiedInBksAndRecInd
Term Of Hedge0TermOfHedgePct
Superintegrated HedgefalseSuperintegratedHedgeInd
Hedge TerminatedfalseHedgeTerminatedInd
Gross Proceeds Invested In GICfalseGrossProceedsInvestedInGICInd
Term Of GIC0TermOfGICPct
Regulatory Safe Harbor StsfdfalseRegulatorySafeHarborStsfdInd
Gross Proceeds InvestedfalseGrossProceedsInvestedInd
Written Proc To Monitor ReqsfalseWrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

FieldValueIRS element (for citing)
Bond ReferenceABondReferenceCd
Procedures Corrective ActionYes (true)ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4d Description of other program services(Expenses $ 201,294 including grants of $) ACTIVITY ACCOUNT
Form 990, Part VI, Line 15THE BASE COMPENSATION OF THE TOP OFFICIALS IS ESTABLISHED IN THE ANNUAL BUDGET PROCESS AND IS BASED ON JOB DESCRIPTION AND REQUIRED EDUCATION AND EXPERIENCE. INCREASES IN SALARY AND/OR INCENTIVES ARE REVIEWED AND VOTED ON ANNUALLY BASED ON ANY REVISIONS OR EXPANSION OF SCOPE OF WORK AND/OR DUTIES.
Form 990, Part VI, Line 11b Review of form 990 by governing bodyFORM 990 IS REVIEWED BY THE TREASURER AND A COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.
Form 990, Part VI, Line 19 Required documents available to the publicTHE ORGANIZATION MAKES AVAILABLE UPON REQUEST THE AUDITED FINANCIAL STATEMENTS, FORM 990, AND GOVERNING DOCUMENTS.
Form 990, Part XII, Line 2cTHE ORGANIZATION HAS A FINANCE COMMITTEE WHICH OVERSEES THE AUDIT PROCESS AND AUDITOR SELECTION.

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