Civic Intelligence

Saint James Day School

EIN 06-1824261 • 501(c)3 • Charleston, SC

Profile

The mission of St James Day School is to develop child socially, emotionally, physically, intellectually, and spiritually in a program run by a dedicated and professional

1872 Camp RoadCharleston, SC 29412

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.09x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.05x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

35th percentile

-1.9%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.6%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$390,204

Up $17,735 (+4.8%) from 2023

Liabilities

Up

$34,786

Up $31,315 (+902%) from 2023

Net Assets

Down

$355,418

Down $13,580 (-3.7%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin35th percentile

Revenue

Up

$703,391

Up $55,964 (+8.6%) from 2023

Expenses

Down

$716,971

Down $26,054 (-3.5%) from 2023

Net Income

Up

-$13,580

Up $82,018 (+86%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2012: $15,704Liabilities 2012: $51,840Net Assets 2012: -$36,1362012Assets 2013: $21,493Liabilities 2013: $42,586Net Assets 2013: -$21,0932013Assets 2014: $32,065Liabilities 2014: $32,918Net Assets 2014: -$8532014Assets 2015: $85,777Liabilities 2015: $18,305Net Assets 2015: $67,4722015Assets 2016: $122,388Liabilities 2016: $13,410Net Assets 2016: $108,9782016Assets 2017: $112,205Liabilities 2017: $10,966Net Assets 2017: $101,2392017Assets 2018: $99,482Liabilities 2018: $11,350Net Assets 2018: $88,1322018Assets 2019: $110,394Liabilities 2019: $15,557Net Assets 2019: $94,8372019Assets 2020: $158,681Liabilities 2020: $111,198Net Assets 2020: $47,4832020Assets 2021: $222,041Liabilities 2021: $2,501Net Assets 2021: $219,5402021Assets 2022: $467,547Liabilities 2022: $4,172Net Assets 2022: $463,3752022Assets 2023: $372,469Liabilities 2023: $3,471Net Assets 2023: $368,9982023Assets 2024: $390,204Liabilities 2024: $34,786Net Assets 2024: $355,4182024

Highlighted filing

2024

Assets$390,204
Liabilities$34,786
Net Assets$355,418
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $274,331Expenses 2012: $262,838Net Income 2012: $11,4932012Revenue 2013: $303,075Expenses 2013: $288,032Net Income 2013: $15,0432013Revenue 2014: $350,097Expenses 2014: $329,856Net Income 2014: $20,2412014Revenue 2015: $483,107Expenses 2015: $414,782Net Income 2015: $68,3252015Revenue 2016: $466,887Expenses 2016: $425,379Net Income 2016: $41,5082016Revenue 2017: $472,032Expenses 2017: $472,213Net Income 2017: -$1812017Revenue 2018: $455,861Expenses 2018: $468,927Net Income 2018: -$13,0662018Revenue 2019: $554,241Expenses 2019: $547,422Net Income 2019: $6,8192019Revenue 2020: $603,597Expenses 2020: $614,542Net Income 2020: -$10,9452020Revenue 2021: $891,383Expenses 2021: $699,461Net Income 2021: $191,9222021Revenue 2022: $888,920Expenses 2022: $647,547Net Income 2022: $241,3732022Revenue 2023: $647,427Expenses 2023: $743,025Net Income 2023: -$95,5982023Revenue 2024: $703,391Expenses 2024: $716,971Net Income 2024: -$13,5802024

Highlighted filing

2024

Revenue$703,391
Expenses$716,971
Net Income-$13,580
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$390,204
Liabilities
$34,786
Net assets
$355,418
Revenue
$703,391
Expenses
$716,971
Net income
-$13,580
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.90$0.35$3.55$7.03$7.17$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.72$0.03$3.69$6.47$7.43$0.96
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.68$0.04$4.63$8.89$6.48$2.41
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.03$2.20$8.91$6.99$1.92
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.59$1.11$0.47$6.04$6.15$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.16$0.95$5.54$5.47$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.11$0.88$4.56$4.69$0.13
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.12$0.11$1.01$4.72$4.72$0.00
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.22$0.13$1.09$4.67$4.25$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.18$0.67$4.83$4.15$0.68
2014Summary only. Only limited summary data is available for this year.$0.32$0.33$0.01$3.50$3.30$0.20
2013Summary only. Only limited summary data is available for this year.$0.21$0.43$0.21$3.03$2.88$0.15
2012Summary only. Only limited summary data is available for this year.$0.16$0.52$0.36$2.74$2.63$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 12, 2025
Return Version
2024v5.1
Gross Receipts
$703,391
Mission and Program Overview

Mission

The mission of St James Day School is to develop child socially, emotionally, physically, intellectually, and spiritually in a program run by a dedicated and professional

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$364,848$382,617▲ $17,769
Rtn Earn Endowment Incm Other Fnds$368,998$355,418▼ $13,580
Land, Buildings, and Equipment, Net$7,621$7,587▼ $34
Total Assets$372,469$390,204▲ $17,735
Liabilities
Accounts Payable and Accrued Expenses-$30,000-
Other Liabilities$3,471$4,786▲ $1,315
Total Liabilities$3,471$34,786▲ $31,315
Net Assets / Fund Balance
Total Net Assets Fund Balance$368,998$355,418▼ $13,580
Total Liabilities and Net Assets / Fund Balance$372,469$390,204▲ $17,735

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$321$75,137-
Leasehold Improvements$7,266$4,273-
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Joel CochranBoard Chairman
Susan MorrisonVice Chair
Barbara EdlundBoard Member
Betty FloydBoard Member
Jay MillenBoard Member
Richard GrimballBoard Member
Thomas RehmTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$80,000
Program Service Revenue
$623,156
Investment Income
$235
Other Revenue
$0
All Other Contributions
$80,000
Change in Net Assets
$-13,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$514,706
Other Expenses$190,265
Grants and Similar Amounts Paid$12,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$400,296$0$0$400,296
Occupancy$129,401$0$0$129,401
Current Officers, Directors, Trustees, and Key Employees$77,833$0$0$77,833
Payroll Taxes$36,577$0$0$36,577
Insurance$14,562$0$0$14,562
All Other Expenses$13,603$0$0$13,603
Grants to Domestic Orgs$12,000--$12,000
Other Expenses$0$8,949$0$8,949
Office Expenses$8,885$0$0$8,885
Fees for Services Accounting$0$6,000$0$6,000
Information Technology$4,892$0$0$4,892
Conferences and Meetings$2,043$0$0$2,043
Depreciation Depletion$1,222$0$0$1,222
Fees for Services Legal$0$450$0$450
Total Functional Expenses$701,512$15,459$0$716,971
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll liabilities$3,222
United Bank CC$1,564
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Saint James Day School
EIN
06-1824261
Phone
8437968287
Address
1872 Camp Road, Charleston, SC 29412

Signing Officer

Name
Jay Millen
Title
President
Phone
8437968287
Signed
2025-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce McDonald
Formed
2008
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
3

Preparer

Firm
Atlantic Coast Tax & Accounting Inc
Address
856 Lowcountry Blvd Ste 100, Mount Pleasant, SC 29464
Preparer
Clinton D Hulsey
Phone
8435939311
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Board Members are provided copies of the 990 form that they review individually at their convenience.”

Pt VI, Line 19

“A report is given at the St. James Church congregational meeting annual in May. Questions are encouraged on finances or any other subjects of the Day School. Requests for viewing the return will be handled by the Day School Director with a copy on file during business hours, Mon- Fri 6:30am - 6pm.”

Pt XI

“To Enter Depreciation”

Raw XML Appendix399 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030000
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The mission of St James Day School is to develop child socially, emotionally, physically, intellectually, and spiritually in a program run by a dedicated and professional
IRS990/AllOtherContributionsAmt080000
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt013603
IRS990/AllOtherExpensesGrp/TotalAmt013603
IRS990/BooksInCareOfDetail/PersonNm0Elizabeth Bumpas
IRS990/BooksInCareOfDetail/PhoneNum08432242712
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01872 Camp Rd
IRS990/BooksInCareOfDetail/USAddress/CityNm0Charleston
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029412
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0364848
IRS990/CashNonInterestBearingGrp/EOYAmt0382617
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt077833
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt077833
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02043
IRS990/ConferencesMeetingsGrp/TotalAmt02043
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt080000
IRS990/CYGrantsAndSimilarPaidAmt012000
IRS990/CYInvestmentIncomeAmt0235
IRS990/CYOtherExpensesAmt0190265
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0623156
IRS990/CYRevenuesLessExpensesAmt0-13580
IRS990/CYSalariesCompEmpBnftPaidAmt0514706
IRS990/CYTotalExpensesAmt0716971
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0703391
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01222
IRS990/DepreciationDepletionGrp/TotalAmt01222
IRS990/Desc0The organization provides educational services for the kids who attend.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0701512
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06000
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt06000
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0450
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt0450
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Joel Cochran
IRS990/Form990PartVIISectionAGrp/PersonNm1Susan Morrison
IRS990/Form990PartVIISectionAGrp/PersonNm2Thomas Rehm
IRS990/Form990PartVIISectionAGrp/PersonNm3Richard Grimball
IRS990/Form990PartVIISectionAGrp/PersonNm4Barbara Edlund
IRS990/Form990PartVIISectionAGrp/PersonNm5Betty Floyd
IRS990/Form990PartVIISectionAGrp/PersonNm6Jay Millen
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer/Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt012000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt012000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt012000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0703391
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt04892
IRS990/InformationTechnologyGrp/TotalAmt04892
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt014562
IRS990/InsuranceGrp/TotalAmt014562
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0235
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt079410
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07621
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07587
IRS990/LandBldgEquipCostOrOtherBssAmt086997
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of St James Day School is to develop child socially, emotionally, physically, intellectually, and spiritually in a program run by a dedicated and professional
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0368998
IRS990/NetAssetsOrFundBalancesEOYAmt0355418
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt0129401
IRS990/OccupancyGrp/TotalAmt0129401
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OfficeExpensesGrp/TotalAmt08885
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Gifts/Staff Development
IRS990/OtherExpensesGrp/Desc1Bank Charges
IRS990/OtherExpensesGrp/Desc2Regulatory Requirements
IRS990/OtherExpensesGrp/Desc3Credit Card Fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt160
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt38949
IRS990/OtherExpensesGrp/ProgramServicesAmt0198
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt0198
IRS990/OtherExpensesGrp/TotalAmt160
IRS990/OtherExpensesGrp/TotalAmt20
IRS990/OtherExpensesGrp/TotalAmt38949
IRS990/OtherLiabilitiesGrp/BOYAmt03471
IRS990/OtherLiabilitiesGrp/EOYAmt04786
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0400296
IRS990/OtherSalariesAndWagesGrp/TotalAmt0400296
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt036577
IRS990/PayrollTaxesGrp/TotalAmt036577
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Bruce McDonald
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0616000
IRS990/ProgramServiceRevenueGrp/BusinessCd1616000
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1MMO Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0551308
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt171848
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt050300
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt042000
IRS990/PYOtherExpensesAmt0163448
IRS990/PYProgramServiceRevenueAmt0597127
IRS990/PYRevenuesLessExpensesAmt0-95598
IRS990/PYSalariesCompEmpBnftPaidAmt0537577
IRS990/PYTotalExpensesAmt0743025
IRS990/PYTotalRevenueAmt0647427
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-13580
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0703391
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0368998
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0355418
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt080000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt050300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0296181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0183910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt036170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0646561
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0646561
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt080000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt050300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0296181
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0183910
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt036170
IRS990ScheduleA/Total509Grp/TotalAmt0646561
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0646561
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0321
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075137
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt075458
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07266
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04273
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt011539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03222
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11564
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1United Bank CC
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07587
IRS990ScheduleD/TotalLiabilityAmt04786
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board Members are provided copies of the 990 form that they review individually at their convenience.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A report is given at the St. James Church congregational meeting annual in May. Questions are encouraged on finances or any other subjects of the Day School. Requests for viewing the return will be handled by the Day School Director with a copy on file during business hours, Mon- Fri 6:30am - 6pm.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2To Enter Depreciation
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0372469
IRS990/TotalAssetsEOYAmt0390204
IRS990/TotalAssetsGrp/BOYAmt0372469
IRS990/TotalAssetsGrp/EOYAmt0390204
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080000
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015459
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0701512
IRS990/TotalFunctionalExpensesGrp/TotalAmt0716971
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03471
IRS990/TotalLiabilitiesEOYAmt034786
IRS990/TotalLiabilitiesGrp/BOYAmt03471
IRS990/TotalLiabilitiesGrp/EOYAmt034786
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0368998
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0355418
IRS990/TotalProgramServiceExpensesAmt0701512
IRS990/TotalProgramServiceRevenueAmt0623156
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0623391
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0703391
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0372469
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0390204
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01872 Camp Road
IRS990/USAddress/CityNm0Charleston
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029412
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jay Millen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08437968287
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Saint James Day School
ReturnHeader/Filer/BusinessNameControlTxt0SAIN
ReturnHeader/Filer/EIN0061824261
ReturnHeader/Filer/PhoneNum08437968287
ReturnHeader/Filer/USAddress/AddressLine1Txt01872 Camp Road
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029412
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812387076
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Atlantic Coast Tax & Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0856 Lowcountry Blvd Ste 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mount Pleasant
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029464
ReturnHeader/PreparerPersonGrp/PhoneNum08435939311
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Clinton D Hulsey
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-12T09:42:52-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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