Civic Intelligence

Securing Assets for Education

990 • Fiscal year 2023 • EIN 20-0381906

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 12, 2024

Organization ProfileN/A
107 East Main StreetMoncks Corner, SC 29461

(843) 899-8658

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

1.00x

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

2023 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

5.87x

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

2023 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2023

Net Margin

52nd percentile

3.0%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2023

Top Officer Pay

5th percentile

$0

Higher top officer pay than 5% of similar nonprofits.

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

2023 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2023

Asset Growth

4th percentile

-11%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

39%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Flat

$185,977,668

Flat from 2023

Net Assets

Flat

-$290,932

Flat from 2023

Liabilities

Flat

$186,268,600

Flat from 2023

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin52nd percentile

Revenue

Flat

$31,709,846

Flat from 2023

Expenses

Flat

$30,745,309

Flat from 2023

Net Income

Flat

$964,537

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400M$300M$200M$100M$0-$100MAssets 2010: $343,426,173Liabilities 2010: $295,380,000Net Assets 2010: $48,046,1732010Assets 2011: $343,814,783Liabilities 2011: $294,160,000Net Assets 2011: $49,654,7832011Assets 2012: $292,405,000Liabilities 2012: $292,405,000Net Assets 2012: $02012Assets 2013: $290,040,000Liabilities 2013: $290,040,000Net Assets 2013: $02013Assets 2014: $272,560,000Liabilities 2014: $272,560,000Net Assets 2014: $02014Assets 2015: $256,445,000Liabilities 2015: $256,445,000Net Assets 2015: $02015Assets 2016: $251,169,000Liabilities 2016: $251,169,000Net Assets 2016: $02016Assets 2017: $245,287,000Liabilities 2017: $245,287,000Net Assets 2017: $02017Assets 2018: $239,223,000Liabilities 2018: $239,223,000Net Assets 2018: $02018Assets 2019: $232,955,331Liabilities 2019: $232,967,000Net Assets 2019: -$11,6692019Assets 2020: $231,896,027Liabilities 2020: $231,956,072Net Assets 2020: -$60,0452020Assets 2021: $221,693,651Liabilities 2021: $222,383,692Net Assets 2021: -$690,0412021Assets 2022: $210,128,635Liabilities 2022: $210,848,393Net Assets 2022: -$719,7582022Assets 2023: $185,977,668Liabilities 2023: $186,268,600Net Assets 2023: -$290,9322023Assets 2023: $185,977,668Liabilities 2023: $186,268,600Net Assets 2023: -$290,9322023

Highlighted filing

2023

Assets$185,977,668
Liabilities$186,268,600
Net Assets-$290,932
Open 2023 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $15,045,3252010Expenses 2011: $15,010,8012011Expenses 2012: $14,951,3002012Expenses 2013: $14,857,0752013Revenue 2014: $14,840,029Expenses 2014: $14,840,029Net Income 2014: $02014Revenue 2015: $9,608,240Expenses 2015: $9,608,240Net Income 2015: $02015Revenue 2016: $10,022,715Expenses 2016: $10,022,715Net Income 2016: $02016Revenue 2017: $15,299,911Expenses 2017: $15,299,911Net Income 2017: $02017Revenue 2018: $15,308,334Expenses 2018: $15,308,334Net Income 2018: $02018Revenue 2019: $9,022,050Expenses 2019: $9,060,639Net Income 2019: -$38,5892019Revenue 2020: $9,509,622Expenses 2020: $9,557,999Net Income 2020: -$48,3772020Revenue 2021: $7,774,514Expenses 2021: $8,404,510Net Income 2021: -$629,9962021Revenue 2022: $22,813,552Expenses 2022: $22,099,883Net Income 2022: $713,6692022Revenue 2023: $31,709,846Expenses 2023: $30,745,309Net Income 2023: $964,5372023Revenue 2023: $31,709,846Expenses 2023: $30,745,309Net Income 2023: $964,5372023

Highlighted filing

2023

Revenue$31,709,846
Expenses$30,745,309
Net Income$964,537
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 12, 2024
Return Version
2022v5.0
Gross Receipts
$31,709,846
Mission and Program Overview

Mission

Organized to construct and renovate berkeley county school district facilities

Securing assets for education is organized exclusively to construct and renovate berkeley county school district facilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,570$229,131▲ $220,561
Investments Program Related$9,629$34,577▲ $24,948
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-719,758$-290,932▲ $428,826
Total Assets$210,128,635$185,977,668▼ $24,150,967
Other Assets Total$210,110,436$185,713,960▼ $24,396,476
Liabilities
Tax Exempt Bond Liabilities$206,699,000$182,834,000▼ $23,865,000
Other Liabilities$4,149,393$3,434,600▼ $714,793
Total Liabilities$210,848,393$186,268,600▼ $24,579,793
Net Assets / Fund Balance
Total Net Assets Fund Balance$-719,758$-290,932▲ $428,826
Total Liabilities and Net Assets / Fund Balance$210,128,635$185,977,668▼ $24,150,967

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,879,960--
Compensation and Service Providers
Top Officer Pay5th percentile

Board Members and Trustees

NameTitle
B Shawan GilliansPresident
Harry CalvertDirector
Lisa KernsSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$31,450,102
Investment Income
$259,744
Other Revenue
$0
Change in Net Assets
$964,537
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,745,309
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
Other Expenses$23,865,000--$23,865,000
Interest$6,870,309--$6,870,309
Fees for Services Other-$10,000-$10,000
Total Functional Expenses$30,735,309$10,000$0$30,745,309
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
Premium on Series 2015a and B Bonds$3,434,600

Bond Issues

BondIssuerIssuedIssue PricePurpose
A2013 Safe Refunding Bonds2013-09-30$183,000,000REFUNDING
B2015a Safe Refunding Bonds2015-04-16$71,725,000REFUNDING
C2020 Safe Refunding Bonds2020-12-17$55,758,000REFUNDING

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$183,000,000-$125,701,000-
B$71,725,000-$1,185,000-
C$55,758,000-$763,000-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed by the cfo and distributed to the board prior to filing the return.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available to the public with applicable redactions upon request pursuant to the south carolina freedom of information act.”

Filing and Contact Details

Filer

Filer Name
Securing Assets for Education
EIN
20-0381906
Phone
8438998658
Address
107 EAST MAIN STREET, MONCKS CORNER, SC 29461

Signing Officer

Name
B Shawan Gillians
Title
President
Phone
8438998658
Signed
2024-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
B Shawan Gillians
Formed
2003
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Elliott Davis Llcpllc
Address
500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer
Janice a Ratica
Phone
7043338881
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

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

Raw XML AppendixShowing 400 of 471 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
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARCIE ABRAHAMSON
IRS990/BooksInCareOfDetail/PhoneNum08438998672
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0107 EAST MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MONCKS CORNER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
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IRS990/Desc0SECURING ASSETS FOR EDUCATION IS ORGANIZED EXCLUSIVELY TO (1) ACQUIRE, CONSTRUCT, FINANCE, PLEDGE, IMPROVE, MAINTAIN, OPERATE, MANAGE, LEASE, AND DISPOSE OF SCHOOL BUILDINGS AND OTHER PUBLIC EDUCATION FACILITIES FOR THE USE AND BENEFIT OF THE BERKELEY COUNTY SCHOOL DISTRICT AND (2) ENCOURAGE AND PROMOTE PUBLIC EDUCATION THROUGH COOPERATIVE ARRANGEMENTS WITH GOVERNMENTAL ENTITIES AND ORGANIZATIONS EXEMPT UNDER SEC. 501(C)(3) OF THE INTERNAL REVENUE CODE THAT PROVIDE PUBLIC EDUCATION IN BERKELEY COUNTY, SC.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ORGANIZATION, BERKELEY COUNTY, SOUTH CAROLINA, IS A GOVERNMENTAL UNIT (POLITICAL SUBDIVISION) AS DESCRIBED IN U S CODE SECTIONS 103 AND 115.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS FOR SALE/TRANSFER TO BERKELEY COUNTY SCHOOL DISTRICT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED LOSS ON REFUNDING BONDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03434600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREMIUM ON SERIES 2015A AND B BONDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED UNDER GOVERNMENTAL STANDARDS. AS A RESULT, FIN 48 IS NOT APPLICABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd20
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd20
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd20
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd20
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd20
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd20
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd20
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd11
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd21
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02013-09-30
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12015-04-16
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt22020-12-17
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0200381906
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1200381906
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN2200381906
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd20
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0183000000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt171725000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt255758000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt02013 SAFE REFUNDING BONDS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt12015A SAFE REFUNDING BONDS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt22020 SAFE REFUNDING BONDS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd20
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd20
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0REFUNDING
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1REFUNDING
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc2REFUNDING
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd20
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd20
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd20
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd20
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd20
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd20
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd20
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd20
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd2C
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd20
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd20
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd21
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt0125701000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt11185000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt2763000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt0183000000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt171725000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt255758000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE CFO AND DISTRIBUTED TO THE BOARD PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC WITH APPLICABLE REDACTIONS UPON REQUEST PURSUANT TO THE SOUTH CAROLINA FREEDOM OF INFORMATION ACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BERKELEY COUNTY SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0576000313
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0229 E MAIN ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MONCKS CORNER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029461
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt023865000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PART VIII, LINE 2A
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BERKELEY COUNTY SCHOOL DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt0206699000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt0182834000
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0210128635
IRS990/TotalAssetsEOYAmt0185977668
IRS990/TotalAssetsGrp/BOYAmt0210128635
IRS990/TotalAssetsGrp/EOYAmt0185977668

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$185,977,668
Liabilities
$186,268,600
Net assets
-$290,932
Revenue
$31,709,846
Expenses
$30,745,309
Net income
$964,537
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$186$186$0.29$31.7$30.7$0.96
2023Summary only. Only limited summary data is available for this year.$186$186$0.29$31.7$30.7$0.96
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$210$211$0.72$22.8$22.1$0.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$222$222$0.69$7.77$8.40$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$232$232$0.06$9.51$9.56$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$233$233$0.01$9.02$9.06$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$239$239$0.00$15.3$15.3$0.00
2017Summary only. Only limited summary data is available for this year.$245$245$0.00$15.3$15.3$0.00
2016Summary only. Only limited summary data is available for this year.$251$251$0.00$10.0$10.0$0.00
2015Detailed filing. Detailed filing data is available for this year.$256$256$0.00$9.61$9.61$0.00
2014Detailed filing. Detailed filing data is available for this year.$273$273$0.00$14.8$14.8$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$290$290$0.00$14.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$292$292$0.00$15.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$344$294$49.7$15.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$343$295$48.0$15.0