Civic Intelligence

Scago Efc Beaufort County School District

EIN 14-1984339 • 501(c)3 • Beaufort, SC

Profile

The corporation was formed for educational and charitable purposes, specifically to undertake certain obligations with respect to the acquisition or sale of real and/or personal property in connection with the design, construction, operation, financing and refinancing of education facilities to be used by the beaufort county school district as may be permitted by applicable law.

2900 Mink Point BoulevardBeaufort, SC 29902

not applicable

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$424,517

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

98th percentile

397%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $27,470 (-100%) from 2024

Liabilities

Down

$0

Down $12,616,998 (-100%) from 2024

Net Assets

Up

$0

Up $12,589,528 (+100%) from 2024

Operations
Liabilities / Revenue7th percentileNet Margin99th percentile

Revenue

Up

$12,617,403

Up $10,080,560 (+397%) from 2024

Expenses

Down

$27,875

Down $15,118,088 (-100%) from 2024

Net Income

Up

$12,589,528

Up $25,198,648 (+200%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth1st percentile

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

$40M$20M$0-$20MAssets 2012: $37,071,249Liabilities 2012: $36,453,607Net Assets 2012: $617,6422012Assets 2013: $35,968,807Liabilities 2013: $35,283,091Net Assets 2013: $685,7162013Assets 2014: $34,805,607Liabilities 2014: $34,061,019Net Assets 2014: $744,5882014Assets 2015: $33,643,762Liabilities 2015: $32,834,100Net Assets 2015: $809,6622015Assets 2016: $32,336,308Liabilities 2016: $31,501,300Net Assets 2016: $835,0082016Assets 2017: $27,352,377Liabilities 2017: $27,240,000Net Assets 2017: $112,3772017Assets 2018: $25,318,352Liabilities 2018: $25,275,000Net Assets 2018: $43,3522018Assets 2019: $23,316,549Liabilities 2019: $23,272,800Net Assets 2019: $43,7492019Assets 2020: $21,257,174Liabilities 2020: $21,220,000Net Assets 2020: $37,1742020Assets 2021: $19,155,766Liabilities 2021: $19,125,000Net Assets 2021: $30,7662021Assets 2022: $16,997,411Liabilities 2022: $16,975,000Net Assets 2022: $22,4112022Assets 2023: $14,784,592Liabilities 2023: $14,765,000Net Assets 2023: $19,5922023Assets 2024: $27,470Liabilities 2024: $12,616,998Net Assets 2024: -$12,589,5282024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue Growth98th percentile

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

$20M$10M$0-$10M-$20MRevenue 2012: $1,976,021Expenses 2012: $1,953,216Net Income 2012: $22,8052012Revenue 2013: $1,794,882Expenses 2013: $1,726,808Net Income 2013: $68,0742013Revenue 2014: $1,772,666Expenses 2014: $1,713,794Net Income 2014: $58,8722014Revenue 2015: $1,686,870Expenses 2015: $1,621,796Net Income 2015: $65,0742015Revenue 2016: $1,581,970Expenses 2016: $1,556,624Net Income 2016: $25,3462016Revenue 2017: $547,101Expenses 2017: $1,269,732Net Income 2017: -$722,6312017Revenue 2018: $767,935Expenses 2018: $836,960Net Income 2018: -$69,0252018Revenue 2019: $797,448Expenses 2019: $797,448Net Income 2019: $02019Revenue 2020: $739,743Expenses 2020: $746,318Net Income 2020: -$6,5752020Revenue 2021: $690,219Expenses 2021: $696,627Net Income 2021: -$6,4082021Revenue 2022: $633,392Expenses 2022: $641,747Net Income 2022: -$8,3552022Revenue 2023: $572,582Expenses 2023: $575,401Net Income 2023: -$2,8192023Revenue 2024: $2,536,843Expenses 2024: $15,145,963Net Income 2024: -$12,609,1202024Revenue 2025: $12,617,403Expenses 2025: $27,875Net Income 2025: $12,589,5282025

Highlighted filing

2025

Revenue$12,617,403
Expenses$27,875
Net Income$12,589,528
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$12,617,403
Expenses
$27,875
Net income
$12,589,528
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$12.6$0.03$12.6
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$12.6$12.6$2.54$15.1$12.6
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$14.8$0.02$0.57$0.58$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$17.0$0.02$0.63$0.64$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$19.1$0.03$0.69$0.70$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.3$21.2$0.04$0.74$0.75$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$23.3$0.04$0.80$0.80$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.3$25.3$0.04$0.77$0.84$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.4$27.2$0.11$0.55$1.27$0.72
2016Detailed filing. Detailed filing data is available for this year.$32.3$31.5$0.84$1.58$1.56$0.03
2015Summary only. Only limited summary data is available for this year.$33.6$32.8$0.81$1.69$1.62$0.07
2014Summary only. Only limited summary data is available for this year.$34.8$34.1$0.74$1.77$1.71$0.06
2013Summary only. Only limited summary data is available for this year.$36.0$35.3$0.69$1.79$1.73$0.07
2012Summary only. Only limited summary data is available for this year.$37.1$36.5$0.62$1.98$1.95$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 25, 2026
Return Version
2024v5.1
Gross Receipts
$12,617,403
Mission and Program Overview

Mission

The corporation was formed for educational and charitable purposes, specifically to undertake certain obligations with respect to the acquisition or sale of real and/or personal property in connnection with the design, construction, operation, financing, and refinancing of education facilities to be used by the beaufort county school district and such other projects located in and for the benefit of the school district as may be permitted by applicable law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$27,470$0▼ $27,470
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund-$0-
Rtn Earn Endowment Incm Other Fnds-$0-
Cap Stk Tr Prin Current Funds-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges-$0-
Total Assets$27,470$0▼ $27,470
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$12,616,998$0▼ $12,616,998
Accounts Payable and Accrued Expenses-$0-
Grants Payable-$0-
Mortgage Notes Payable Secured by Investment Property-$0-
Unsecured Notes Loans Payable-$0-
Deferred Revenue-$0-
Escrow Account Liability-$0-
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$12,616,998$0▼ $12,616,998
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$0-
Net Assets Without Donor Restrictions$-12,589,528$0▲ $12,589,528
Total Net Assets Fund Balance$-12,589,528$0▲ $12,589,528
Total Liabilities and Net Assets / Fund Balance$27,470$0▼ $27,470
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
John K GardnerPresident
J Brock HeronVice President
Frank RodriguezDirector
Missy CampbellDirector
Tonya CrosbySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,616,998
Investment Income
$405
Other Revenue
$0
Change in Net Assets
$12,589,528

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$23,365
Other Expenses$4,510
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$23,365--$23,365
Fees for Services Accounting-$4,500-$4,500
Fees for Services Other$0$10$0$10
Total Functional Expenses$23,365$4,510$0$27,875

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Beaufort County School DistrictBeaufort, SC-funding$23,365
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes-
Bonds Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 Classes of members or stockholders

“The efc has one member, the sc association of governmental organizations, a sc nonprofit organization.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“Upon the unanimous approval of the existing member(s) of the efc, additional members may be designated by the existing members from time to time, provided no such designation shall be made (i) which may jeopardize the status of the efc as an organization under 501(c)(3), or (ii) which may jeopardize the status of contributions or dues or payments by any person insofar as concerns deductions allowed under the internal revenue code. The efc has five board members; three are appointed by the board of directors of the scago and two consist of the superintendent and the director of finance (or their equivalents) of the school district. The board of directors of the efc may increase from a minimum of five to a maximum of 10; however, in all events, less than 50% of the members of the board of directors shall be representatives of or controlled by the school district.”

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

“The efc does not have any committees that act on behalf of the governing body and therefore there are no meetings to document.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The school district's cfo and the efc's board of directors review the form 990 prior to filing.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“The efc has no full-time employees. The officers of the efc are employees of the school district and are subject to the compensation classification and personnel policies of the district. The school district determines the reasonableness of the compensation.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“The efc has no full-time employees. The officers of the efc are employees of the school district and are subject to the compensation classification and personnel policies of the district. The school district determines the reasonableness of the compensation.”

Form 990, Part VI, Line 19 Required documents available to the public

“The efc makes its governing documents, form 990 and any other financial documents available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
SCAGO EFC Beaufort County School District
EIN
14-1984339
Phone
8433222397
Address
2900 Mink Point Boulevard, Beaufort, SC 29902

Signing Officer

Name
John K Gardner
Title
President
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Mauldin & Jenkins LLC
Address
508 Hampton Street 1st Floor, Columbia, SC 29201
Preparer
Brian Nicholson
Phone
8037995810
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The efc's financial statements are prepared under governmental standards. As a result, fin 48 is not applicable.”

Raw XML AppendixShowing 400 of 492 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/EOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CORPORATION WAS FORMED FOR EDUCATIONAL AND CHARITABLE PURPOSES, SPECIFICALLY TO UNDERTAKE CERTAIN OBLIGATIONS WITH RESPECT TO THE ACQUISITION OR SALE OF REAL AND/OR PERSONAL PROPERTY IN CONNNECTION WITH THE DESIGN, CONSTRUCTION, OPERATION, FINANCING, AND REFINANCING OF EDUCATION FACILITIES TO BE USED BY THE BEAUFORT COUNTY SCHOOL DISTRICT AND SUCH OTHER PROJECTS LOCATED IN AND FOR THE BENEFIT OF THE SCHOOL DISTRICT AS MAY BE PERMITTED BY APPLICABLE LAW.
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TONYA CROSBY
IRS990/BooksInCareOfDetail/PhoneNum08433222397
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02900 MINK POINT BOULEVARD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEAUFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029902
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt023365
IRS990/CYInvestmentIncomeAmt0405
IRS990/CYOtherExpensesAmt04510
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt012616998
IRS990/CYRevenuesLessExpensesAmt012589528
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt027875
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt012617403
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PURSUANT TO THE FACILITIES AGREEMENT, THE SCHOOL DISTRICT PURCHASED THE FACILITIES INCREMENTALLY FROM THE EFC. ALSO, PURSUANT TO THE FACILITIES AGREEMENT AND SUBJECT TO THE RIGHT OF NON-APPROPRIATION, THE SCHOOL DISTRICT MADE INSTALLMENTS PAYMENT OF PURCHASE PRICE (LEASE RENTAL PAYMENTS) TO THE EFC IN AMOUNTS CALCULATED TO BE SUFFICIENT TO ENABLE THE EFC TO PAY THE PRINCIPAL AND INTEREST ON THE OUTSTANDING SERIES 2016 BONDS. ON JANUARY 29, 2024, PURSUANT TO A PREPAYMENT AGREEMENT AMONG THE EFC, THE SCHOOL DISTRICT AND DNT ASSET TRUST, THE HOLDER OF THE SERIES 2016 BONDS, THE EFC AND THE SCHOOL DISTRICT PREPAID ALL AMOUNTS DUE INCLUDING PRINCIPAL AND INTEREST ON THE SERIES 2016 BONDS. UPON THE PREPAYMENT, ALL OF THE FINANCING DOCUMENTS USED IN CONNECTION WITH THE ISSUANCE OF THE SERIES 2016 BONDS, INCLUDING BUT NOT LIMITED TO THE FACILITIES AGREEMENT, WERE TERMINATED. THE SCHOOL DISTRICT AND THE EFC NO LONGER HAVE ANY FINANCIAL OR LEGAL OBLIGATIONS PURSUANT TO THE FACILITIES AGREEMENT OR ANY OTHER FINANCING DOCUMENT REFERENCED ABOVE. IT IS ANTICIPATED THAT THE EFC WILL BE DISSOLVED PRIOR TO JUNE 30, 2025. ANY CORPORATE ASSETS REMAINING WILL BE TRANSFERRED TO THE SCHOOL DISTRICT DURING THE DISSOLUTION PROCESS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/ExpenseAmt023365
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04500
IRS990/FeesForServicesAccountingGrp/TotalAmt04500
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt010
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt010
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt050.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt160.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.5
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.5
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt273881
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt398621
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0J BROCK HERON
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN K GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm2TONYA CROSBY
IRS990/Form990PartVIISectionAGrp/PersonNm3FRANK RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm4MISSY CAMPBELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2187366
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3325896
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt023365
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt023365
IRS990/GrantsToDomesticOrgsGrp/TotalAmt023365
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt012617403
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0405
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0405
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0IN ADDITION, A) TWO MEMBERS OF THE EFC'S BOARD OF DIRECTORS ARE EMPLOYEES OF THE SCHOOL DISTRICT AND THEIR RECEIPT OF INFORMATION ON THE ACTIVITIES OF THE EFC, THE EFC'S FORM 990, AND THE EFC'S GOVERNING DOCUMENTS SHOULD BE DEEMED TO SATISFY THE SUPPORTING ORGANIZATIONS NOTICE REQUIREMENTS; AND B) TWO MEMBERS OF THE EFC'S BOARD OF DIRECTORS THAT ARE EMPLOYEES OF THE SCHOOL DISTRICT HAVE A SIGNIFICANT VOICE IN THE DIRECTION OF THE EFC'S ACTIVITIES (INCLUDING THE USE OF THE EFC'S INCOME AND ASSETS).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1SOUTH CAROLINA ASSOCIATION OF GOVERNMENTAL ORGANIZATIONS ("SCAGO") EDUCATIONAL FACILITIES CORPORATION FOR BEAUFORT COUNTY SCHOOL DISTRICT ("EFC") WAS INCORPORATED ON DECEMBER 11, 2006, FOR EDUCATIONAL AND CHARITABLE PURPOSES, SPECIFICALLY TO UNDERTAKE CERTAIN OBLIGATIONS WITH RESPECT TO THE ACQUISITION OR SALE OF REAL AND/OR PERSONAL PROPERTY IN CONNECTION WITH THE DESIGN, CONSTRUCTION, OPERATION, FINANCING, AND REFINANCING OF EDUCATION FACILITIES TO BE USED BY THE SCHOOL DISTRICT OF BEAUFORT COUNTY, SOUTH CAROLINA ("SCHOOL DISTRICT") AND SUCH OTHER PROJECTS LOCATED IN AND FOR THE BENEFIT OF THE SCHOOL DISTRICT AS MAY BE PERMITTED BY APPLICABLE LAW. THE EFC IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR THE CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE EFC HAS FIVE BOARD MEMBERS, THREE ARE APPOINTED BY THE BOARD OF DIRECTORS OF THE SCAGO AND TWO CONSIST OF THE SUPERINTENDENT AND THE DIRECTOR OF FINANCE (OR THEIR EQUIVALENTS) OF THE SCHOOL DISTRICT. THE BOARD OF DIRECTORS OF THE EFC MAY INCREASE FROM A MINIMUM OF FIVE TO A MAXIMUM OF 10; HOWEVER, IN ALL EVENTS, LESS THAN 50% OF THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE REPRESENTATIVES OF OR CONTROLLED BY THE SCHOOL DISTRICT. THE EFC MEETS THE CRITERIA OF A BLENDED COMPONENT UNIT AND THEREFORE, THE OPERATIONS OF THE EFC ARE BLENDED WITH THE OPERATIONS OF THE SCHOOL DISTRICT AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section E, Line 1c The Organization Supported A Government Entity Explanation
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE EFC'S FINANCIAL STATEMENTS ARE PREPARED UNDER GOVERNMENTAL STANDARDS. AS A RESULT, FIN 48 IS NOT APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BEAUFORT COUNTY SCHOOL DISTRICT
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 7391
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BEAUFORT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0the organization monitors grant funds through structured procedures that ensure compliance with regulations.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EFC HAS ONE MEMBER, THE SC ASSOCIATION OF GOVERNMENTAL ORGANIZATIONS, A SC NONPROFIT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON THE UNANIMOUS APPROVAL OF THE EXISTING MEMBER(S) OF THE EFC, ADDITIONAL MEMBERS MAY BE DESIGNATED BY THE EXISTING MEMBERS FROM TIME TO TIME, PROVIDED NO SUCH DESIGNATION SHALL BE MADE (I) WHICH MAY JEOPARDIZE THE STATUS OF THE EFC AS AN ORGANIZATION UNDER 501(C)(3), OR (II) WHICH MAY JEOPARDIZE THE STATUS OF CONTRIBUTIONS OR DUES OR PAYMENTS BY ANY PERSON INSOFAR AS CONCERNS DEDUCTIONS ALLOWED UNDER THE INTERNAL REVENUE CODE. THE EFC HAS FIVE BOARD MEMBERS; THREE ARE APPOINTED BY THE BOARD OF DIRECTORS OF THE SCAGO AND TWO CONSIST OF THE SUPERINTENDENT AND THE DIRECTOR OF FINANCE (OR THEIR EQUIVALENTS) OF THE SCHOOL DISTRICT. THE BOARD OF DIRECTORS OF THE EFC MAY INCREASE FROM A MINIMUM OF FIVE TO A MAXIMUM OF 10; HOWEVER, IN ALL EVENTS, LESS THAN 50% OF THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE REPRESENTATIVES OF OR CONTROLLED BY THE SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EFC DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY AND THEREFORE THERE ARE NO MEETINGS TO DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL DISTRICT'S CFO AND THE EFC'S BOARD OF DIRECTORS REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EFC HAS NO FULL-TIME EMPLOYEES. THE OFFICERS OF THE EFC ARE EMPLOYEES OF THE SCHOOL DISTRICT AND ARE SUBJECT TO THE COMPENSATION CLASSIFICATION AND PERSONNEL POLICIES OF THE DISTRICT. THE SCHOOL DISTRICT DETERMINES THE REASONABLENESS OF THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EFC HAS NO FULL-TIME EMPLOYEES. THE OFFICERS OF THE EFC ARE EMPLOYEES OF THE SCHOOL DISTRICT AND ARE SUBJECT TO THE COMPENSATION CLASSIFICATION AND PERSONNEL POLICIES OF THE DISTRICT. THE SCHOOL DISTRICT DETERMINES THE REASONABLENESS OF THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EFC MAKES ITS GOVERNING DOCUMENTS, FORM 990 AND ANY OTHER FINANCIAL DOCUMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6 Classes of members or stockholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a Process to establish compensation of top management official
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b Process to establish compensation of other employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19 Required documents available to the public
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1ASSISTING SCHOOL DISTRICTS
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