Civic Intelligence

Palmetto Academy of Learning and Success

EIN 26-3245679 • 501(c)3 • Myrtle Beach, SC

Profile

To create a small, diverse learning environment that accomodates each student's individual differences, learning styles, and development while promoting high expectations for all students.

3021 Fred Nash BlvdMyrtle Beach, SC 29577

www.palmettoacademy.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.03x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$151,338

Higher top officer pay than 83% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

2nd percentile

-86%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

21%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$1,061,499

Down $6,252,899 (-85%) from 2022

Liabilities

Down

$126,907

Down $12,393,408 (-99%) from 2022

Net Assets

Up

$934,592

Up $6,140,509 (+118%) from 2022

Operations
Liabilities / Revenue38th percentileNet Margin37th percentile

Revenue

Up

$4,421,573

Up $929,956 (+27%) from 2022

Expenses

Up

$4,452,906

Up $890,304 (+25%) from 2022

Net Income

Up

-$31,333

Up $39,652 (+56%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$15M$10M$5.0M$0-$5.0M-$10MAssets 2011: $279,743Liabilities 2011: $28,201Net Assets 2011: $251,5422011Assets 2012: $525,438Liabilities 2012: $21,852Net Assets 2012: $503,5862012Assets 2013: $714,683Liabilities 2013: $46,027Net Assets 2013: $668,6562013Assets 2014: $1,108,211Liabilities 2014: $119,953Net Assets 2014: $988,2582014Assets 2015: $1,442,155Liabilities 2015: $1,960,833Net Assets 2015: -$518,6782015Assets 2016: $1,366,513Liabilities 2016: $2,094,789Net Assets 2016: -$728,2762016Assets 2018: $7,627,524Liabilities 2018: $11,333,343Net Assets 2018: -$3,705,8192018Assets 2019: $7,894,539Liabilities 2019: $12,344,159Net Assets 2019: -$4,449,6202019Assets 2020: $7,861,231Liabilities 2020: $12,867,812Net Assets 2020: -$5,006,5812020Assets 2021: $7,592,729Liabilities 2021: $12,631,698Net Assets 2021: -$5,038,9692021Assets 2022: $7,314,398Liabilities 2022: $12,520,315Net Assets 2022: -$5,205,9172022Assets 2024: $1,061,499Liabilities 2024: $126,907Net Assets 2024: $934,5922024

Highlighted filing

2024

Assets$1,061,499
Liabilities$126,907
Net Assets$934,592
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,007,7802011Expenses 2012: $1,229,3542012Expenses 2013: $1,206,3812013Revenue 2014: $2,848,566Expenses 2014: $2,528,964Net Income 2014: $319,6022014Revenue 2015: $3,040,530Expenses 2015: $2,857,021Net Income 2015: $183,5092015Revenue 2016: $2,837,119Expenses 2016: $3,046,717Net Income 2016: -$209,5982016Revenue 2018: $2,854,321Expenses 2018: $3,085,756Net Income 2018: -$231,4352018Revenue 2019: $2,938,500Expenses 2019: $3,475,891Net Income 2019: -$537,3912019Revenue 2020: $3,033,991Expenses 2020: $3,417,719Net Income 2020: -$383,7282020Revenue 2021: $3,364,375Expenses 2021: $3,163,668Net Income 2021: $200,7072021Revenue 2022: $3,491,617Expenses 2022: $3,562,602Net Income 2022: -$70,9852022Revenue 2024: $4,421,573Expenses 2024: $4,452,906Net Income 2024: -$31,3332024

Highlighted filing

2024

Revenue$4,421,573
Expenses$4,452,906
Net Income-$31,333
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,061,499
Liabilities
$126,907
Net assets
$934,592
Revenue
$4,421,573
Expenses
$4,452,906
Net income
-$31,333
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.13$0.93$4.42$4.45$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.31$12.5$5.21$3.49$3.56$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.59$12.6$5.04$3.36$3.16$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.86$12.9$5.01$3.03$3.42$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.89$12.3$4.45$2.94$3.48$0.54
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.63$11.3$3.71$2.85$3.09$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.37$2.09$0.73$2.84$3.05$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.44$1.96$0.52$3.04$2.86$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.12$0.99$2.85$2.53$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.05$0.67$1.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.02$0.50$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.03$0.25$1.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 16, 2025
Return Version
2023v6.0
Gross Receipts
$4,421,573
Mission and Program Overview

Mission

To create a small, diverse learning environment that accomodates each student's individual differences, learning styles, and development while promoting high expectations for all students.

Palmetto academy of learning and success is a highly rated public charter school in myrtle beach, south carolina, that is part of horry county school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$-5,443,618$934,592▲ $6,378,210
Cash and Non-Interest-Bearing Accounts$715,760$763,894▲ $48,134
Land, Buildings, and Equipment, Net$4,847,038$155,475▼ $4,691,563
Prepaid Expenses and Deferred Charges$91,522--
Accounts Receivable$66,365--
Pledges and Grants Receivable-$1,311-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$7,346,296$1,061,499▼ $6,284,797
Other Assets Total$1,625,611$140,819▼ $1,484,792
Liabilities
Accounts Payable and Accrued Expenses$142,249$93,298▼ $48,951
Deferred Revenue$30,927$17,255▼ $13,672
Other Liabilities$12,616,738$16,354▼ $12,600,384
Total Liabilities$12,789,914$126,907▼ $12,663,007
Net Assets / Fund Balance
Total Net Assets Fund Balance$-5,443,618$934,592▲ $6,378,210
Total Liabilities and Net Assets / Fund Balance$7,346,296$1,061,499▼ $6,284,797

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$136,422$130,629$267,051
Buildings$18,919$12,216$31,135
Other Land Buildings$134$20,367$20,501
Other Assets Org$51,952--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Courtney DowdyExecutive DirectorFT$137,810$13,528$151,338

Board Members and Trustees

NameTitle
Stephanie CioniChair
Erwin MataMember
Jamie BakerMember
Nicole Young-clineMember
Sarah RussellMember
Tonya MuellerMember
Johnathan PainterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,068,732
Program Service Revenue
$268,436
Investment Income
$405
Other Revenue
$84,000
All Other Contributions
$1,984
Change in Net Assets
$-31,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,421,573
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$308
Total Revenue per Audited Statements
$4,421,881
Total Revenue per Form 990
$4,421,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,282,732
Other Expenses$2,170,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,268,986$241,814-$1,510,800
Interest$658,887--$658,887
Occupancy$365,532--$365,532
Pension Plan Contributions$300,326$64,638-$364,964
Other Employee Benefits$246,871$51,194-$298,065
Payroll Taxes$90,084$18,819-$108,903
Fees for Services Accounting-$89,207-$89,207
Office Expenses-$64,677-$64,677
Other Expenses$151,156$54,127-$54,127
Depreciation Depletion$30,941$7,735-$38,676
Insurance-$29,221-$29,221
Information Technology$25,939$573-$26,512
Fees for Services Other$24,629--$24,629
Travel$11,099$9,871-$20,970
Fees for Services Management-$8,848-$8,848
All Other Expenses$64$1,167-$1,231
Advertising-$1,140-$1,140
Total Functional Expenses$3,809,875$643,031$0$4,452,906

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,646,781
Expenses per Audited Statements$4,452,906
Total Expenses per Form 990$4,452,906
Expenses Not Reported on Form 990$193,875
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Sister of Board MemberCOMPENSATION - FAIR MARKET VALUE AND NEGOTIATED AT ARM'S LENGTH.No$49,195
-Board MemberSPEECH SERVICES. COMPENSATION IS AT FAIR MARKET VALUE AND NEGOTIATED AT ARM'S LENGTH.No$13,505
-Sister of Courtney Dowdy, PrincipalCONSULTING SERVICES. COMPENSATION IS AT FAIR MARKET VALUE AND NEGOTIATED AT ARM'S LENGTH.No$8,698
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Sc Dept of Education$16,354
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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

“A draft copy of form 990 is reviewed by the board, financial management company and executive director prior to filing.”

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

“The board reviews the annual disclosures submitted by each member. In the event a potential conflict arises during the year, the interested person shall recuse himself/herself from all discussions and/or vote on the matter in question.”

Form 990, Part VI, Section B, Line 15

“The independent board pulls data from the county payscale and prepares an analysis to ensure compensation is reasonable for the executive director. The discussions are documented in the board minutes. For all other employees, salaries are set based on certification, years teaching, degree level and subject area. The board discusses salary raises and changes each year. All decisions are documented.”

Form 990, Part VI, Section C, Line 19

“The school's governing documents, conflict of interest policy, and financial statements are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Palmetto Academy of Learning and Success
EIN
26-3245679
Phone
8438391725
Address
3021 FRED NASH BLVD, MYRTLE BEACH, SC 29577

Signing Officer

Name
Courtney Dowdy
Title
Principal
Phone
8438391725
Signed
2025-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Courtney Dowdy
Formed
2008
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
45
Volunteers
100

Preparer

Firm
Martin Smith & Company Cpas Pa
Address
1212 HAYWOOD ROAD BLDG 100, GREENVILLE, SC 29615-2200
Preparer
David a Smith
Phone
8642321040
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed since the previous year.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Gasb pension, opeb and right-of-use adjustments not included in form 990 308.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Gasb pension, opeb and right-of-use adjustments not included in form 990 193,875.”

Raw XML AppendixShowing 400 of 481 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/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt093298
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PALMETTO ACADEMY OF LEARNING AND SUCCESS IS A HIGHLY RATED PUBLIC CHARTER SCHOOL IN MYRTLE BEACH, SOUTH CAROLINA, THAT IS PART OF HORRY COUNTY SCHOOL DISTRICT.
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd029577
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IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/DescribedInSection501c3Ind01
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CREATE A SMALL, DIVERSE LEARNING ENVIRONMENT THAT ACCOMODATES EACH STUDENT'S INDIVIDUAL DIFFERENCES, LEARNING STYLES, AND DEVELOPMENT WHILE PROMOTING HIGH EXPECTATIONS FOR ALL STUDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-5443618
IRS990/NetAssetsOrFundBalancesEOYAmt0934592
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt084000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt084000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0365532
IRS990/OccupancyGrp/TotalAmt0365532
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt064677
IRS990/OfficeExpensesGrp/TotalAmt064677
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01625611
IRS990/OtherAssetsTotalGrp/EOYAmt0140819
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt051194
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0246871
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0298065
IRS990/OtherExpensesGrp/Desc0STUDENT SUPPLIES & TEXT
IRS990/OtherExpensesGrp/Desc1SCHOOL LUNCH EXPENSES
IRS990/OtherExpensesGrp/Desc2STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt054127
IRS990/OtherExpensesGrp/ProgramServicesAmt0461265
IRS990/OtherExpensesGrp/ProgramServicesAmt1174096
IRS990/OtherExpensesGrp/ProgramServicesAmt2151156
IRS990/OtherExpensesGrp/TotalAmt0461265
IRS990/OtherExpensesGrp/TotalAmt1174096
IRS990/OtherExpensesGrp/TotalAmt2151156
IRS990/OtherExpensesGrp/TotalAmt354127
IRS990/OtherLiabilitiesGrp/BOYAmt012616738
IRS990/OtherLiabilitiesGrp/EOYAmt016354
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0241814
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01268986
IRS990/OtherSalariesAndWagesGrp/TotalAmt01510800
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018819
IRS990/PayrollTaxesGrp/ProgramServicesAmt090084
IRS990/PayrollTaxesGrp/TotalAmt0108903
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt064638
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0300326
IRS990/PensionPlanContributionsGrp/TotalAmt0364964
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01311
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt091522
IRS990/PrincipalOfficerNm0COURTNEY DOWDY
IRS990/PriorPeriodAdjustmentsAmt06409543
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL LUNCH SALES
IRS990/ProgramServiceRevenueGrp/Desc1PUPIL ACTIVITY
IRS990/ProgramServiceRevenueGrp/Desc2TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0125124
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1114744
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225107
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33461
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0125124
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1114744
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33461
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03357703
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0257
IRS990/PYOtherExpensesAmt01888232
IRS990/PYOtherRevenueAmt084704
IRS990/PYProgramServiceRevenueAmt0222549
IRS990/PYRevenuesLessExpensesAmt0-339081
IRS990/PYSalariesCompEmpBnftPaidAmt02116062
IRS990/PYTotalExpensesAmt04004294
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03665213
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-31333
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt084000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0268436
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-5443618
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0934592
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt018919
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012216
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt031135
IRS990ScheduleD/EquipmentGrp/BookValueAmt0136422
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130629
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0267051
IRS990ScheduleD/ExpensesNotReportedAmt0193875
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04452906
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt181867
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt251952
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM EMPLOYEE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER RECEIVABLES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OTHER ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt0193875
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0134
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020367
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020501
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016354
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO SC DEPT OF EDUCATION
IRS990ScheduleD/OtherRevenueAmt0308
IRS990ScheduleD/RevenueNotReportedAmt0308
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04421573
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GASB PENSION, OPEB AND RIGHT-OF-USE ADJUSTMENTS NOT INCLUDED IN FORM 990 308.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GASB PENSION, OPEB AND RIGHT-OF-USE ADJUSTMENTS NOT INCLUDED IN FORM 990 193,875.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155475
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0140819
IRS990ScheduleD/TotalExpensesPerForm990Amt04452906
IRS990ScheduleD/TotalLiabilityAmt016354
IRS990ScheduleD/TotalRevenuePerForm990Amt04421573
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04421881
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04646781
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT ON ITS APPLICATION AND LOTTERY OVERVIEW SHEETS, IN THE PARENT/STUDENT HANDBOOK, FACULTY HANDBOOK AND ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0137810
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt013528
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0COURTNEY DOWDY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0151338
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0NICOLE YOUNG-CLINE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1AMBER ROGERS - CREATIVE EDUCATIONAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2MICHELLE PAINTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SISTER OF COURTNEY DOWDY, PRINCIPAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2SISTER OF BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt013505
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt18698
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt249195
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SPEECH SERVICES. COMPENSATION IS AT FAIR MARKET VALUE AND NEGOTIATED AT ARM'S LENGTH.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1CONSULTING SERVICES. COMPENSATION IS AT FAIR MARKET VALUE AND NEGOTIATED AT ARM'S LENGTH.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2COMPENSATION - FAIR MARKET VALUE AND NEGOTIATED AT ARM'S LENGTH.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF FORM 990 IS REVIEWED BY THE BOARD, FINANCIAL MANAGEMENT COMPANY AND EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE ANNUAL DISCLOSURES SUBMITTED BY EACH MEMBER. IN THE EVENT A POTENTIAL CONFLICT ARISES DURING THE YEAR, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND/OR VOTE ON THE MATTER IN QUESTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INDEPENDENT BOARD PULLS DATA FROM THE COUNTY PAYSCALE AND PREPARES AN ANALYSIS TO ENSURE COMPENSATION IS REASONABLE FOR THE EXECUTIVE DIRECTOR. THE DISCUSSIONS ARE DOCUMENTED IN THE BOARD MINUTES. FOR ALL OTHER EMPLOYEES, SALARIES ARE SET BASED ON CERTIFICATION, YEARS TEACHING, DEGREE LEVEL AND SUBJECT AREA. THE BOARD DISCUSSES SALARY RAISES AND CHANGES EACH YEAR. ALL DECISIONS ARE DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED SINCE THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01

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