Civic Intelligence

Scago Educational Facilities Corporation for Sumter County School District

EIN 14-1984340 • 501(c)3 • Sumter, SC

Profile

To finance, construct and renovated sumter school district 17 facilities

1345 Wilson Hall RoadSumter, SC 29151
Siviq Scores

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

Liabilities / Assets

92nd percentile

0.95x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

27.22x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

30th percentile

-1.8%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

12th percentile

-9.2%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-9.8%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$23,539,599

Down $2,058,048 (-8.0%) from 2022

Liabilities

Down

$22,376,614

Down $2,044,748 (-8.4%) from 2022

Net Assets

Down

$1,162,985

Down $13,300 (-1.1%) from 2022

Operations
Liabilities / Revenue98th percentileNet Margin30th percentile

Revenue

Down

$823,444

Down $148,175 (-15%) from 2022

Expenses

Down

$836,744

Down $148,175 (-15%) from 2022

Net Income

Flat

-$13,300

Flat from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$60M$40M$20M$0Assets 2012: $41,073,096Liabilities 2012: $36,580,000Net Assets 2012: $4,493,0962012Assets 2013: $40,176,930Liabilities 2013: $38,001,902Net Assets 2013: $2,175,0282013Assets 2014: $39,615,485Liabilities 2014: $37,726,902Net Assets 2014: $1,888,5832014Assets 2015: $39,224,270Liabilities 2015: $37,441,902Net Assets 2015: $1,782,3682015Assets 2016: $35,333,617Liabilities 2016: $34,144,850Net Assets 2016: $1,188,7672016Assets 2017: $34,817,912Liabilities 2017: $33,645,102Net Assets 2017: $1,172,8102017Assets 2018: $33,099,864Liabilities 2018: $31,940,354Net Assets 2018: $1,159,5102018Assets 2019: $31,386,791Liabilities 2019: $30,170,606Net Assets 2019: $1,216,1852019Assets 2020: $29,518,743Liabilities 2020: $28,315,858Net Assets 2020: $1,202,8852020Assets 2021: $27,580,695Liabilities 2021: $26,391,110Net Assets 2021: $1,189,5852021Assets 2022: $25,597,647Liabilities 2022: $24,421,362Net Assets 2022: $1,176,2852022Assets 2023: $23,539,599Liabilities 2023: $22,376,614Net Assets 2023: $1,162,9852023

Highlighted filing

2023

Assets$23,539,599
Liabilities$22,376,614
Net Assets$1,162,985
Open 2023 Filing

Operations Trend

Revenue Growth20th percentile

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

$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2012: $1,482,458Expenses 2012: $1,805,917Net Income 2012: -$323,4592012Revenue 2013: $1,591,060Expenses 2013: $3,909,128Net Income 2013: -$2,318,0682013Revenue 2014: $1,454,392Expenses 2014: $1,740,837Net Income 2014: -$286,4452014Revenue 2015: $1,619,224Expenses 2015: $1,725,437Net Income 2015: -$106,2132015Revenue 2016: $754,251Expenses 2016: $1,347,851Net Income 2016: -$593,6002016Revenue 2017: $1,224,612Expenses 2017: $1,240,569Net Income 2017: -$15,9572017Revenue 2018: $1,183,294Expenses 2018: $1,196,594Net Income 2018: -$13,3002018Revenue 2019: $1,183,294Expenses 2019: $1,126,619Net Income 2019: $56,6752019Revenue 2020: $1,045,030Expenses 2020: $1,058,330Net Income 2020: -$13,3002020Revenue 2021: $971,619Expenses 2021: $984,919Net Income 2021: -$13,3002021Revenue 2022: $971,619Expenses 2022: $984,919Net Income 2022: -$13,3002022Revenue 2023: $823,444Expenses 2023: $836,744Net Income 2023: -$13,3002023

Highlighted filing

2023

Revenue$823,444
Expenses$836,744
Net Income-$13,300
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$23,539,599
Liabilities
$22,376,614
Net assets
$1,162,985
Revenue
$823,444
Expenses
$836,744
Net income
-$13,300
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$23.5$22.4$1.16$0.82$0.84$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.6$24.4$1.18$0.97$0.98$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.6$26.4$1.19$0.97$0.98$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.5$28.3$1.20$1.05$1.06$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.4$30.2$1.22$1.18$1.13$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.1$31.9$1.16$1.18$1.20$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.8$33.6$1.17$1.22$1.24$0.02
2016Summary only. Only limited summary data is available for this year.$35.3$34.1$1.19$0.75$1.35$0.59
2015Summary only. Only limited summary data is available for this year.$39.2$37.4$1.78$1.62$1.73$0.11
2014Summary only. Only limited summary data is available for this year.$39.6$37.7$1.89$1.45$1.74$0.29
2013Summary only. Only limited summary data is available for this year.$40.2$38.0$2.18$1.59$3.91$2.32
2012Summary only. Only limited summary data is available for this year.$41.1$36.6$4.49$1.48$1.81$0.32
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jun 5, 2023
Return Version
2021v4.1
Gross Receipts
$971,619
Mission and Program Overview

Mission

To finance, construct and renovated sumter school district 17 facilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$26,611,998$24,716,998▼ $1,895,000
Rtn Earn Endowment Incm Other Fnds$1,189,585$1,176,285▼ $13,300
Prepaid Expenses and Deferred Charges$968,529$880,481▼ $88,048
Savings and Temporary Cash Investments$168$168→ $0
Total Assets$27,580,695$25,597,647▼ $1,983,048
Liabilities
Tax Exempt Bond Liabilities$26,391,110$24,421,362▼ $1,969,748
Total Liabilities$26,391,110$24,421,362▼ $1,969,748
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,189,585$1,176,285▼ $13,300
Total Liabilities and Net Assets / Fund Balance$27,580,695$25,597,647▼ $1,983,048
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
J Brock HeronPresident
Melissa C CampbellVice President
Earl WilsonDirector
Greg MartinDirector
Brantley D Thomas IiiSecretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$971,619
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-13,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$984,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$971,619$0$0$971,619
Depreciation Depletion$13,300$0$0$13,300
Total Functional Expenses$984,919$0$0$984,919
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AScago Efc Sumter 172015-10-20$34,088,342Refund 2006 Bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$34,088,342$0$2,055,000$644,782

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
SCAGO Educational Facilities Corporation for Sumter County School District
EIN
14-1984340
Phone
8434696900
Address
1345 Wilson Hall Road, Sumter, SC 29151

Signing Officer

Name
J Brock Heron
Title
President
Phone
8434696900
Signed
2023-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Brock Heron
Formed
2006
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
HARPER POSTON & MOREE CPA'S
Address
307 Church St, Georgetown, SC 29440
Preparer
Robin B Poston CPA
Phone
8435273413
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“SEE LIST AT PART VII”

Pt VI, Line 7A

“SEE LIST AT PART VII”

Pt VI, Line 7B

“Approvals by govering board”

Pt VI, Line 11B

“Copy provided to members at annual meeting”

Pt VI, Line 19

“Available upon request.”

Pt XII, Line 2C

“SCAGO EFC for Sumter County school Distric 17 is a blended component unit included in Sumter School District's Audit report”

Raw XML AppendixShowing 400 of 421 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE LIST AT PART VII
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE LIST AT PART VII
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROVALS BY GOVERING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPY PROVIDED TO MEMBERS AT ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SCAGO EFC for Sumter County school Distric 17 is a blended component unit included in Sumter School District's Audit report
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0J BROCK HERON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08434696900
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCAGO Educational Facilities Corporation for Sumter County School District
ReturnHeader/Filer/BusinessNameControlTxt0SCAG
ReturnHeader/Filer/EIN0141984340

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