Civic Intelligence

The Cooper School

990 • Fiscal year 2023 • EIN 20-8818159

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 13, 2023

13 Oakdale PlaceCharleston, SC 29407

(843) 573-1033

Siviq Scores

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

Liabilities / Assets

87th percentile

0.62x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

1.19x

Higher debt load relative to revenue than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$160,899

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

47th percentile

3.3%

Faster asset growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

6.6%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,921,877

Up $155,240 (+3.3%) from 2022

Net Assets

Down

$1,865,753

Down $12,075 (-0.6%) from 2022

Liabilities

Up

$3,056,124

Up $167,315 (+5.8%) from 2022

Revenue

Up

$2,567,361

Up $159,292 (+6.6%) from 2022

Expenses

Up

$2,579,436

Up $594,484 (+30%) from 2022

Net Income

Down

-$12,075

Down $435,192 (-103%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $269,086Liabilities 2011: $89,890Net Assets 2011: $179,1962011Assets 2012: $422,085Liabilities 2012: $230,478Net Assets 2012: $191,6072012Assets 2013: $425,227Liabilities 2013: $206,643Net Assets 2013: $218,5842013Assets 2014: $353,268Liabilities 2014: $110,293Net Assets 2014: $242,9752014Assets 2015: $369,375Liabilities 2015: $136,461Net Assets 2015: $232,9142015Assets 2016: $411,618Liabilities 2016: $122,119Net Assets 2016: $289,4992016Assets 2017: $615,934Liabilities 2017: $133,497Net Assets 2017: $482,4372017Assets 2018: $1,000,466Liabilities 2018: $282,377Net Assets 2018: $718,0892018Assets 2019: $1,986,646Liabilities 2019: $1,126,137Net Assets 2019: $860,5092019Assets 2020: $2,945,949Liabilities 2020: $1,783,252Net Assets 2020: $1,162,6972020Assets 2021: $3,537,621Liabilities 2021: $2,141,705Net Assets 2021: $1,395,9162021Assets 2022: $4,766,637Liabilities 2022: $2,888,809Net Assets 2022: $1,877,8282022Assets 2023: $4,921,877Liabilities 2023: $3,056,124Net Assets 2023: $1,865,7532023Assets 2025: $4,899,655Liabilities 2025: $2,496,377Net Assets 2025: $2,403,2782025

Highlighted filing

2023

Assets$4,921,877
Liabilities$3,056,124
Net Assets$1,865,753

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $684,133Expenses 2011: $543,682Net Income 2011: $140,4512011Revenue 2012: $621,784Expenses 2012: $609,373Net Income 2012: $12,4112012Revenue 2013: $663,336Expenses 2013: $636,359Net Income 2013: $26,9772013Revenue 2014: $807,726Expenses 2014: $783,335Net Income 2014: $24,3912014Revenue 2015: $797,912Expenses 2015: $786,970Net Income 2015: $10,9422015Revenue 2016: $842,115Expenses 2016: $785,530Net Income 2016: $56,5852016Revenue 2017: $1,091,318Expenses 2017: $898,380Net Income 2017: $192,9382017Revenue 2018: $1,335,179Expenses 2018: $1,099,527Net Income 2018: $235,6522018Revenue 2019: $1,503,007Expenses 2019: $1,360,587Net Income 2019: $142,4202019Revenue 2020: $1,773,419Expenses 2020: $0Net Income 2020: $1,773,4192020Revenue 2021: $2,081,402Expenses 2021: $1,848,183Net Income 2021: $233,2192021Revenue 2022: $2,408,069Expenses 2022: $1,984,952Net Income 2022: $423,1172022Revenue 2023: $2,567,361Expenses 2023: $2,579,436Net Income 2023: -$12,0752023Revenue 2025: $3,650,244Expenses 2025: $3,280,004Net Income 2025: $370,2402025

Highlighted filing

2023

Revenue$2,567,361
Expenses$2,579,436
Net Income-$12,075
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$2,567,361
Mission and Program Overview

Mission

We elevate education by recognizing how children learn is as important as what they learn.

The Cooper School supports the development of the whole child through an integrated curriculum that balances academics, artistic and spiritual endeavors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,427,491$3,350,134▼ $77,357
Cash and Non-Interest-Bearing Accounts$1,300,302$1,374,794▲ $74,492
Prepaid Expenses and Deferred Charges$32,999$181,109▲ $148,110
Accounts Receivable$5,845$15,840▲ $9,995
Total Assets$4,766,637$4,921,877▲ $155,240
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,216,687$2,143,505▼ $73,182
Deferred Revenue$671,888$900,288▲ $228,400
Accounts Payable and Accrued Expenses$234$12,331▲ $12,097
Total Liabilities$2,888,809$3,056,124▲ $167,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,877,828$1,865,753▼ $12,075
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,877,828$1,865,753▼ $12,075
Total Liabilities and Net Assets / Fund Balance$4,766,637$4,921,877▲ $155,240

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,039,516$248,077$0
Other Land Buildings$0$0$0
Land$1,000,000-$0
Equipment$0$89,598$0
Leasehold Improvements$310,618$100,000$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Franci BellHeadmasterFT$160,899$160,899

Board Members and Trustees

NameTitle
Katherine HastieCo-Chair
Steffi GreenCo-Chair
Abigail WalshVice Chair
Anthony JamesDirector
Caitlin WorshamDirector
David CoueyDirector
Elizabeth KaneDirector
Melissa BrooksDirector
Barbie SchreinerSecretary
Steven KleinmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$306,542
Program Service Revenue
$2,240,991
Investment Income
$19,098
Other Revenue
$730
All Other Contributions
$306,542
Change in Net Assets
$-12,075
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,450,432
Other Expenses$1,129,004
Total Fundraising Expense$89,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,104,692--$1,104,692
Other Expenses$225,617$0$0$225,617
Fees for Services Other$144,940$78,048-$222,988
Office Expenses$80,002$22,346$89,849$192,197
Current Officers, Directors, Trustees, and Key Employees$70,899$90,000-$160,899
Occupancy$141,897--$141,897
Payroll Taxes$102,287$6,885-$109,172
Depreciation Depletion$100,003--$100,003
Interest$83,562--$83,562
Advertising$82,494--$82,494
Other Employee Benefits$75,669--$75,669
Insurance$50,315--$50,315
Fees for Services Accounting$14,666$14,666-$29,332
All Other Expenses$599$0$0$599
Total Functional Expenses$2,277,642$211,945$89,849$2,579,436
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Copy of 990 given to each board member.

Form 990, Part VI, Section B, Line 12C

Annual statement

Form 990, Part VI, Section B, Line 15

Review compatible salaries in the geographic area.

Form 990, Part VI, Section C, Line 19

Provided with a written request to the administrative office.

Filing and Contact Details

Filer

Filer Name
Cooper School
EIN
20-8818159
Phone
8435731033
Address
13 Oakdale Place, Charleston, SC 29407

Signing Officer

Name
Franci Bell
Title
Executive Director
Phone
8433279808
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Franci Bell
Formed
2007
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
28
Volunteers
25

Preparer

Firm
Doug Snyder CPA
Address
178 A Queen Street, Charleston, SC 29401
Preparer
Douglas Snyder
Phone
8433279808
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt075669
IRS990/OtherEmployeeBenefitsGrp/TotalAmt075669
IRS990/OtherExpensesGrp/Desc0Student Services
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt0225617
IRS990/OtherExpensesGrp/TotalAmt0225617
IRS990/OtherOrganizationDsc0School
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0insurance
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0730
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0730
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0730
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01104692
IRS990/OtherSalariesAndWagesGrp/TotalAmt01104692
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06885
IRS990/PayrollTaxesGrp/ProgramServicesAmt0102287
IRS990/PayrollTaxesGrp/TotalAmt0109172
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032999
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0181109
IRS990/PrincipalOfficerNm0Franci Bell
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Tuition and Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02224828
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02224828
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0245
IRS990/PYOtherExpensesAmt0813534
IRS990/PYOtherRevenueAmt0332338
IRS990/PYProgramServiceRevenueAmt02075486
IRS990/PYRevenuesLessExpensesAmt0423117
IRS990/PYSalariesCompEmpBnftPaidAmt01171418
IRS990/PYTotalExpensesAmt01984952
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02408069
IRS990/ReconcilationRevenueExpnssAmt0-12075
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02039516
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0248077
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02287593
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089598
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt089598
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt01000000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01000000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0310618
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0100000
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0410618
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03350134
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Provides statements on documents and publications
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0160899
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Franci Bell
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Headmaster
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0160899
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0none
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1Review comparable school directors compensation in the same geographical area
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 1a
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule J, Part I, Line 3

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.90$2.50$2.40$3.65$3.28$0.37
2023Detailed filing. Detailed filing data is available for this year.$4.92$3.06$1.87$2.57$2.58$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$2.89$1.88$2.41$1.98$0.42
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$2.14$1.40$2.08$1.85$0.23
2020Summary only. Only limited summary data is available for this year.$2.95$1.78$1.16$1.77$0.00$1.77
2019Summary only. Only limited summary data is available for this year.$1.99$1.13$0.86$1.50$1.36$0.14
2018Summary only. Only limited summary data is available for this year.$1.00$0.28$0.72$1.34$1.10$0.24
2017Summary only. Only limited summary data is available for this year.$0.62$0.13$0.48$1.09$0.90$0.19
2016Summary only. Only limited summary data is available for this year.$0.41$0.12$0.29$0.84$0.79$0.06
2015Summary only. Only limited summary data is available for this year.$0.37$0.14$0.23$0.80$0.79$0.01
2014Summary only. Only limited summary data is available for this year.$0.35$0.11$0.24$0.81$0.78$0.02
2013Summary only. Only limited summary data is available for this year.$0.43$0.21$0.22$0.66$0.64$0.03
2012Summary only. Only limited summary data is available for this year.$0.42$0.23$0.19$0.62$0.61$0.01
2011Summary only. Only limited summary data is available for this year.$0.27$0.09$0.18$0.68$0.54$0.14