Civic Intelligence

Scago Educational Facilities Corp for Cherokee School District

EIN 20-4822484 • 501(c)3 • Greer, SC

Profile

The corporation was formed for educational and charitable purpose, 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 cherokee county school district and such other projects and for the benefit of the school district as may be permitted by applicable law.

312 Water Mill RoadGreer, SC 29650
Siviq Scores

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

Liabilities / Assets

69th percentile

0.43x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

7.21x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

16th percentile

$127,334

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

16th percentile

-4.2%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

0.3%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$46,592,266

Down $2,027,105 (-4.2%) from 2022

Liabilities

Down

$19,903,783

Down $2,367,394 (-11%) from 2022

Net Assets

Up

$26,688,483

Up $340,289 (+1.3%) from 2022

Operations
Liabilities / Revenue96th percentileNet Margin67th percentile

Revenue

Up

$2,759,985

Up $7,262 (+0.3%) from 2022

Expenses

Up

$2,419,696

Up $34,297 (+1.4%) from 2022

Net Income

Down

$340,289

Down $27,035 (-7.4%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$60M$40M$20M$0Assets 2020: $52,092,955Liabilities 2020: $26,484,050Net Assets 2020: $25,608,9052020Assets 2022: $48,619,371Liabilities 2022: $22,271,177Net Assets 2022: $26,348,1942022Assets 2023: $46,592,266Liabilities 2023: $19,903,783Net Assets 2023: $26,688,4832023

Highlighted filing

2023

Assets$46,592,266
Liabilities$19,903,783
Net Assets$26,688,483
Open 2023 Filing

Operations Trend

Revenue Growth32nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $2,762,300Expenses 2020: $2,810,697Net Income 2020: -$48,3972020Revenue 2022: $2,752,723Expenses 2022: $2,385,399Net Income 2022: $367,3242022Revenue 2023: $2,759,985Expenses 2023: $2,419,696Net Income 2023: $340,2892023

Highlighted filing

2023

Revenue$2,759,985
Expenses$2,419,696
Net Income$340,289
Open 2023 Filing

Filings

Most recent year

2023 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$46,592,266
Liabilities
$19,903,783
Net assets
$26,688,483
Revenue
$2,759,985
Expenses
$2,419,696
Net income
$340,289
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.6$19.9$26.7$2.76$2.42$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.6$22.3$26.3$2.75$2.39$0.37
2020Summary only. Only limited summary data is available for this year.$52.1$26.5$25.6$2.76$2.81$0.05
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 28, 2023
Return Version
2021v4.0
Gross Receipts
$2,752,723
Mission and Program Overview

Mission

The corporation was formed for educational and charitable purpose, 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 cherokee county school district and such other projects 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$434$362▼ $72
Total Assets$50,390,197$48,619,371▼ $1,770,826
Other Assets Total$50,389,763$48,619,009▼ $1,770,754
Liabilities
Tax Exempt Bond Liabilities$20,795,000$18,917,000▼ $1,878,000
Other Liabilities$3,614,327$3,354,177▼ $260,150
Total Liabilities$24,409,327$22,271,177▼ $2,138,150
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$25,980,870$26,348,194▲ $367,324
Total Net Assets Fund Balance$25,980,870$26,348,194▲ $367,324
Total Liabilities and Net Assets / Fund Balance$50,390,197$48,619,371▼ $1,770,826

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$-22,611,162--
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleOtherTotal
Sherri L MorganSecretary/tr$118,812$118,812

Board Members and Trustees

NameTitle
Melissa CampbellPresident
Brian HightowerDirector
John K GardnerDirector
Brock HeronVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,752,575
Investment Income
$148
Other Revenue
$0
Change in Net Assets
$367,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,385,399
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$813,276--$813,276
Other Expenses$52,624--$52,624
Fees for Services Other$5,000--$5,000
Total Functional Expenses$2,385,399$0$0$2,385,399
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
Unamortized Bond Premium$1,943,797
Due to School District$1,341,557
Accrued Interest Payable$68,823

Bond Issues

BondIssuerIssuedIssue PricePurpose
AInst Purchase Refbondseries 20152015-05-06$29,775,000To defease iprb series 2006
BScago Go Bond Debt Series 2022a2022-05-17$442,000CAPITAL CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$33,419,628$32,925,393$11,300,000$494,235
B$442,000$442,000-$8,624

Bond Financing Compliance

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

Governance Checklist

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

Governance Explanations

Form 990, Part VI

“Section a line 2 ms. Campbell, mr. Gardner, and mr. Heron are members of sc association of governmental organizations (scago) board of directors. They are members of other school districts scago board of directors and members of certain other school financing related organization. Form 990, part vi section b line 12a the south carolina nonprofit corporation act contains section 33-31-831 relating to director conflicts of interest. The corporation expects the members of the board of directors to comply with the provisions of s.c. Code section 33-31-831. Consequently, the corporation is relying on the provision of s.c. Code section 33-31-831 rather than adopting a specific conflict of interest policy for the corporation.”

Form 990, Page 6, Part VI, Line 6

“The sc association of governmental organizations (an organization exempt under section 501c3 of the internal revenue service code of 1986, as amended)(scago) is the sole member of the corporation. Scago's exempt purpose is to lessen the burdens of governmental units in south carolina by assisting such governmental units in obtaining necessary financing.”

Form 990, Page 6, Part VI, Line 7A

“The members of the board of directors are appointed by the board of directors of scago.”

Form 990, Page 6, Part VI, Line 11B

“The board of directors are provided with a copy of the 990 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“The form 1023 and form 990 are available for review upon request during regular business hours at the cherokee county school district office.”

Filing and Contact Details

Filer

Filer Name
Scago Educational Facilities Corp
EIN
20-4822484
Phone
8037999800
Address
312 WATER MILL ROAD, GREER, SC 29650

Signing Officer

Name
Sherri L Morgan
Title
Secretary/treasurer
Phone
8649023500
Signed
2023-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Campbell
Formed
2006
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Cline Brandt Kochenower & Co Pa
Address
1225 W FLOYD BAKER BLVD, GAFFNEY, SC 29341
Preparer
Timothy S Blake Cpapfs
Phone
8644897121
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The corporation was formed for educational and charitable purpose, 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 cherokee county school district and such other projects and for the benefit of the school district as may be permitted by applicable law.”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“The facilities corporation financial information is blended with that of the school district's basic financial statements because the scago education facilities corporation for cherokee county school district inc. Exclusively benefits the school district. Separate financial statements for facilities corporation are not issued.”

Raw XML AppendixShowing 400 of 485 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CORPORATION WAS FORMED FOR EDUCATIONAL AND CHARITABLE PURPOSE, 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 CHEROKEE COUNTY SCHOOL DISTRICT AND SUCH OTHER PROJECTS AND FOR THE BENEFIT OF THE SCHOOL DISTRICT AS MAY BE PERMITTED BY APPLICABLE LAW.
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0SHERRI L MORGAN
IRS990/BooksInCareOfDetail/PhoneNum08642062224
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0141 TWIN LAKE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0GAFFNEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029341
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0148
IRS990/CYOtherExpensesAmt02385399
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02752575
IRS990/CYRevenuesLessExpensesAmt0367324
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02385399
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02752723
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO FINANCE, CONSTRUCT AND RENOVATE CHEROKEE COUNTY SCHOOL DISTRICT FACILITIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02385399
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05000
IRS990/FeesForServicesOtherGrp/TotalAmt05000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt015706
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0SHERRI L MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm1MELISSA CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN K GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm3BROCK HERON
IRS990/Form990PartVIISectionAGrp/PersonNm4BRIAN HIGHTOWER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0103106
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02752723
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt0813276
IRS990/InterestGrp/TotalAmt0813276
IRS990/InvestmentIncomeGrp/ExclusionAmt0148
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0148
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE CORPORATION WAS FORMED FOR EDUCATIONAL AND CHARITABLE PURPOSE, 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 CHEROKEE COUNTY SCHOOL DISTRICT AND SUCH OTHER PROJECTS AND FOR THE BENEFIT OF THE SCHOOL DISTRICT AS MAY BE PERMITTED BY APPLICABLE LAW.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt025980870
IRS990/NetAssetsOrFundBalancesEOYAmt026348194
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt025980870
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt026348194
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt050389763
IRS990/OtherAssetsTotalGrp/EOYAmt048619009
IRS990/OtherExpensesGrp/Desc0TRANSFERRED TO CCSD
IRS990/OtherExpensesGrp/Desc1BOND ISSUE COSTS AND FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt01514499
IRS990/OtherExpensesGrp/ProgramServicesAmt152624
IRS990/OtherExpensesGrp/TotalAmt01514499
IRS990/OtherExpensesGrp/TotalAmt152624
IRS990/OtherLiabilitiesGrp/BOYAmt03614327
IRS990/OtherLiabilitiesGrp/EOYAmt03354177
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MELISSA CAMPBELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0INSTALLMENT PURCHASE PAYMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02752575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02752575
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt050
IRS990/PYOtherExpensesAmt02380910
IRS990/PYProgramServiceRevenueAmt02752825
IRS990/PYRevenuesLessExpensesAmt0371965
IRS990/PYTotalExpensesAmt02380910
IRS990/PYTotalRevenueAmt02752875
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0367324
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02752575
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0434
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0362
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ORGANIZATION, CHEROKEE COUNTY SCHOOL DISTRICT, IS A GOVERNMENTAL UNIT AS DESCRIBED IN U.S. CODE SECTION 103 AND 115.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE FACILITIES CORP IS GOVERNED AT A MINIMUM BY FIVE BOARD MEMBERS WHO ARE APPOINTED BY THE SOUTH CAROLINA ASSOCIATION OF GOVERNMENTAL ORGANIZATION (SCAGO). THREE OF THE BOARD MEMBERS ARE BOARD MEMBERS OF SCAGO AND THE REMAINING TWO ARE APPOINTED BY THE SCAGO BOARD, WITH THE STIPULATION THAT THE MEMBER MUST BE A RESIDENT OF GEOGRAPHIC AREA OF THE SCHOOL DISTRICT, UNLESS COMPELLING REASONS JUSTIFY AN ALTERNATE APPOINTMENT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2SEE EXPLANATION OF WORKING RELATIONSHIP
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3SCHEDULE A, SECTION D LINE 3, SECTION E LINES 1 & 2 THE CORPORATION IS AN "ON BEHALF OF ISSUER" OF BONDS FOR GOVERNMENTAL PURPOSES FOR THE SUPPORTED ORGANIZATION,CHEROKEE COUNTY SCHOOL DISTRICT. THE ISSUANCE OF THE BONDS, THE CONTINUING ACTIVITIES RELATED TO THE EXPENDITURE OF THE PROCEEDS OF THE BONDS, AND THE PAYMENT OF DEBT SERVICE ON THE BONDS CONSTITUTE THE SOLE ACTIVITIES OF THE CORPORATION. THE RULE OF THE SCHOOL DISTRICT IS TO MAKE INSTALLMENT PAYMENT TO THE CORPORATION TO FUND THE DEBT SERVICE REQUIREMENTS AND TO MAINTAIN REQUIRED BALANCES IN A DEBT SERVICE RESERVE FUND. ALL FUNDING FLOWS THROUGH TRUST ACCOUNTS WHICH WERE ESTABLISED IN CONJUCTION WITH THE ISSUANCE OF THE BONDS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4SEE EXPLANATION OF WORKING RELATIONSHIP
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt5SEE EXPLANATION OF WORKING RELATIONSHIP
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, SECTION E, LINE 1C
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4PART IV, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc5PART IV, SECTION E, LINE 2B
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0576001580
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01514499
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CHEROKEE COUNTY SCHOOL DISTRICT
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0CHEROKEE COUNTY SCHOOL DISTRICT
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt01514499
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt034681745
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt118917000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt217054965
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3576461
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4-22611162
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0IMPROVEMENTS CONSTRUCTED FOR CCSD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM CCSD- DEBT RELATED
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DUE FROM CCSD- OTHER
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3UNAMORTIZED LOSS ON BOND DEFEASANCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4IMPROVEMENTS TRANSFERRED TO CCSD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01943797
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11341557
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt268823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNAMORTIZED BOND PREMIUM
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO SCHOOL DISTRICT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FACILITIES CORPORATION FINANCIAL INFORMATION IS BLENDED WITH THAT OF THE SCHOOL DISTRICT'S BASIC FINANCIAL STATEMENTS BECAUSE THE SCAGO EDUCATION FACILITIES CORPORATION FOR CHEROKEE COUNTY SCHOOL DISTRICT INC. EXCLUSIVELY BENEFITS THE SCHOOL DISTRICT. SEPARATE FINANCIAL STATEMENTS FOR FACILITIES CORPORATION ARE NOT ISSUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueOtherAssetsAmt048619009
IRS990ScheduleD/TotalLiabilityAmt03354177
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd1false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0INST. PURCHASE REF.BOND,SERIES 2015 NET BID PREMIUM OF 3,644,628
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1INST. PURCHASE REF.BOND,SERIES 2015 TO DEFEASE IPRB SERIES 2006
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt2SCAGO G.O. BOND DEBT, SERIES 2022A CAPITAL CONSTRUCTION
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt3INST. PURCHASE REF.BOND,SERIES 2015 SCAGO EDUCATIONAL FACILITIES CORPORATION FOR CHEROKEE COUNTY SCHOOL DISTRICT
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt4SCAGO G.O. BOND DEBT, SERIES 2022A SCAGO EDUCATIONAL FACILITIES CORPORATION FOR CHEROKEE COUNTY SCHOOL DISTRICT
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0DIFFERENCES IN ISSUE PRICE EXPLANATION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc2PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc3ADDITIONAL INFORMATION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc4ADDITIONAL INFORMATION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02015-05-06
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12022-05-17
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0204822484
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1204822484
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt029775000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt1442000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0INST PURCHASE REFBONDSERIES 2015
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1SCAGO GO BOND DEBT SERIES 2022A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0TO DEFEASE IPRB SERIES 2006
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1CAPITAL CONSTRUCTION
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0494235
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt18624
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt032925393
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt1442000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt011300000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt033419628
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt1442000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION WAS FORMED FOR EDUCATIONAL AND CHARITABLE PURPOSE, 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 CHEROKEE COUNTY SCHOOL DISTRICT AND SUCH OTHER PROJECTS AND FOR THE BENEFIT OF THE SCHOOL DISTRICT AS MAY BE PERMITTED BY APPLICABLE LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECTION A LINE 2 MS. CAMPBELL, MR. GARDNER, AND MR. HERON ARE MEMBERS OF SC ASSOCIATION OF GOVERNMENTAL ORGANIZATIONS (SCAGO) BOARD OF DIRECTORS. THEY ARE MEMBERS OF OTHER SCHOOL DISTRICTS SCAGO BOARD OF DIRECTORS AND MEMBERS OF CERTAIN OTHER SCHOOL FINANCING RELATED ORGANIZATION. FORM 990, PART VI SECTION B LINE 12A THE SOUTH CAROLINA NONPROFIT CORPORATION ACT CONTAINS SECTION 33-31-831 RELATING TO DIRECTOR CONFLICTS OF INTEREST. THE CORPORATION EXPECTS THE MEMBERS OF THE BOARD OF DIRECTORS TO COMPLY WITH THE PROVISIONS OF S.C. CODE SECTION 33-31-831. CONSEQUENTLY, THE CORPORATION IS RELYING ON THE PROVISION OF S.C. CODE SECTION 33-31-831 RATHER THAN ADOPTING A SPECIFIC CONFLICT OF INTEREST POLICY FOR THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SC ASSOCIATION OF GOVERNMENTAL ORGANIZATIONS (AN ORGANIZATION EXEMPT UNDER SECTION 501C3 OF THE INTERNAL REVENUE SERVICE CODE OF 1986, AS AMENDED)(SCAGO) IS THE SOLE MEMBER OF THE CORPORATION. SCAGO'S EXEMPT PURPOSE IS TO LESSEN THE BURDENS OF GOVERNMENTAL UNITS IN SOUTH CAROLINA BY ASSISTING SUCH GOVERNMENTAL UNITS IN OBTAINING NECESSARY FINANCING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS OF THE BOARD OF DIRECTORS ARE APPOINTED BY THE BOARD OF DIRECTORS OF SCAGO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ARE PROVIDED WITH A COPY OF THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 1023 AND FORM 990 ARE AVAILABLE FOR REVIEW UPON REQUEST DURING REGULAR BUSINESS HOURS AT THE CHEROKEE COUNTY SCHOOL DISTRICT OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0true
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CHEROKEE COUNTY SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SC ASSO OF GOV'T ORGANIZATIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0576001580
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1043679331
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0115 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC EDU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt06
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0141 TWIN LAKES ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 128
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GAFFNEY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1MONCKS CORNER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029342
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd129461
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PART II 2(B) SCAGO WAS FORMED TO LESSEN THE BURDENS OF ALL SOUTH CAROLINA SCHOOL DISTRICTS IN OBTAINING NECESSARY FINANCING. PART II 1(D) CHEROKEE COUNTY SCHOOL DISTRICT IS A GOVERNMENTAL UNIT AS DESCRIBED IN U.S. CODE SECTION 103 AND 115.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02752575
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11514499
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST

Document Assets

No mirrored PDF or thumbnail assets are attached yet.