Civic Intelligence

East Cooper Montessori Charter School

EIN 27-0050827 • 501(c)3 • Mount Pleasant, SC

Profile

To provide quality education to children in grades 1-8 in the charleston county, south carolina area.

1120 Rifle Range RoadMount Pleasant, SC 29464

www.montessoricharterschool.com

Siviq Scores

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

Liabilities / Assets

97th percentile

1.37x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

1.85x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

52nd percentile

$133,607

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$9,657,842

Up $1,960,243 (+25%) from 2022

Liabilities

Up

$13,256,037

Up $1,068,421 (+8.8%) from 2022

Net Assets

Up

-$3,598,195

Up $891,822 (+20%) from 2022

Operations
Liabilities / Revenue90th percentileNet Margin78th percentile

Revenue

Up

$7,180,903

Up $1,580,414 (+28%) from 2022

Expenses

Down

$5,295,235

Down $30,468 (-0.6%) from 2022

Net Income

Up

$1,885,668

Up $1,610,882 (+586%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2010: $811,224Liabilities 2010: $224,130Net Assets 2010: $587,0942010Assets 2012: $4,030,616Liabilities 2012: $3,031,641Net Assets 2012: $998,9752012Assets 2013: $4,097,399Liabilities 2013: $2,987,061Net Assets 2013: $1,110,3382013Assets 2014: $4,063,382Liabilities 2014: $2,843,531Net Assets 2014: $1,219,8512014Assets 2015: $4,142,599Liabilities 2015: $4,989,015Net Assets 2015: -$846,4162015Assets 2016: $3,875,719Liabilities 2016: $4,917,137Net Assets 2016: -$1,041,4182016Assets 2017: $4,314,301Liabilities 2017: $5,390,799Net Assets 2017: -$1,076,4982017Assets 2018: $2,863,790Liabilities 2018: $6,949,642Net Assets 2018: -$4,085,8522018Assets 2019: $2,234,610Liabilities 2019: $6,342,662Net Assets 2019: -$4,108,0522019Assets 2020: $2,893,115Liabilities 2020: $7,040,819Net Assets 2020: -$4,147,7042020Assets 2021: $6,395,674Liabilities 2021: $10,441,908Net Assets 2021: -$4,046,2342021Assets 2022: $7,697,599Liabilities 2022: $12,187,616Net Assets 2022: -$4,490,0172022Assets 2023: $9,657,842Liabilities 2023: $13,256,037Net Assets 2023: -$3,598,1952023

Highlighted filing

2023

Assets$9,657,842
Liabilities$13,256,037
Net Assets-$3,598,195
Open 2023 Filing

Operations Trend

Revenue Growth75th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,724,9812010Expenses 2012: $2,121,0552012Expenses 2013: $2,521,9642013Revenue 2014: $2,648,123Expenses 2014: $2,538,610Net Income 2014: $109,5132014Revenue 2015: $2,703,186Expenses 2015: $2,786,374Net Income 2015: -$83,1882015Revenue 2016: $2,979,865Expenses 2016: $3,174,867Net Income 2016: -$195,0022016Revenue 2017: $3,302,095Expenses 2017: $3,399,846Net Income 2017: -$97,7512017Revenue 2018: $6,229,362Expenses 2018: $5,653,889Net Income 2018: $575,4732018Revenue 2019: $4,253,316Expenses 2019: $3,939,257Net Income 2019: $314,0592019Revenue 2020: $4,879,559Expenses 2020: $4,351,112Net Income 2020: $528,4472020Revenue 2021: $5,752,406Expenses 2021: $4,907,227Net Income 2021: $845,1792021Revenue 2022: $5,600,489Expenses 2022: $5,325,703Net Income 2022: $274,7862022Revenue 2023: $7,180,903Expenses 2023: $5,295,235Net Income 2023: $1,885,6682023

Highlighted filing

2023

Revenue$7,180,903
Expenses$5,295,235
Net Income$1,885,668
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$9,657,842
Liabilities
$13,256,037
Net assets
-$3,598,195
Revenue
$7,180,903
Expenses
$5,295,235
Net income
$1,885,668
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$9.66$13.3$3.60$7.18$5.30$1.89
2022Detailed filing. Detailed filing data is available for this year.$7.70$12.2$4.49$5.60$5.33$0.27
2021Detailed filing. Detailed filing data is available for this year.$6.40$10.4$4.05$5.75$4.91$0.85
2020Detailed filing. Detailed filing data is available for this year.$2.89$7.04$4.15$4.88$4.35$0.53
2019Detailed filing. Detailed filing data is available for this year.$2.23$6.34$4.11$4.25$3.94$0.31
2018Detailed filing. Detailed filing data is available for this year.$2.86$6.95$4.09$6.23$5.65$0.58
2017Detailed filing. Detailed filing data is available for this year.$4.31$5.39$1.08$3.30$3.40$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$4.92$1.04$2.98$3.17$0.20
2015Detailed filing. Detailed filing data is available for this year.$4.14$4.99$0.85$2.70$2.79$0.08
2014Detailed filing. Detailed filing data is available for this year.$4.06$2.84$1.22$2.65$2.54$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$2.99$1.11$2.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$3.03$1.00$2.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.22$0.59$1.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 12, 2024
Return Version
2022v5.0
Gross Receipts
$7,180,903
Mission and Program Overview

Mission

Welcome to east cooper montessori charter school where public montessori pedagogy comes to life. We serve 400 students ages 3 through 8th grades in a multi-age setting. Our program is an ecosystem of students and faculty focused on rigorous curriculum experiences that have as much depth as breadth.

The mission of east cooper montessori charter school is to provide a rigorous montessori education guiding the children toward academic excellence, lifelong learning, and stewardship of the greater community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,981,728$3,980,608▲ $1,998,880
Cash and Non-Interest-Bearing Accounts$1,229,566$1,383,156▲ $153,590
Land, Buildings, and Equipment, Net$584,043$981,352▲ $397,309
Prepaid Expenses and Deferred Charges$393,987$42,904▼ $351,083
Total Assets$7,697,599$9,657,842▲ $1,960,243
Other Assets Total$3,508,275$3,269,822▼ $238,453
Liabilities
Other Liabilities$11,371,945$11,535,076▲ $163,131
Deferred Revenue$326,393$1,121,752▲ $795,359
Accounts Payable and Accrued Expenses$489,278$599,209▲ $109,931
Total Liabilities$12,187,616$13,256,037▲ $1,068,421
Net Assets / Fund Balance
Net Assets With Donor Restrictions$584,043$981,352▲ $397,309
Net Assets Without Donor Restrictions$-5,074,060$-4,579,547▲ $494,513
Total Net Assets Fund Balance$-4,490,017$-3,598,195▲ $891,822
Total Liabilities and Net Assets / Fund Balance$7,697,599$9,657,842▲ $1,960,243

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$546,574$55,862$602,436
Other Land Buildings$316,294$176,710$493,004
Equipment$118,484$100,536$219,020
Other Assets Org$2,084,995--
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jody SwaniganPrincipalFT$127,073$6,534$133,607
Billy KollFinance DirectorFT$89,884$6,005$95,889

Board Members and Trustees

NameTitle
Abby Swanson KazleyBoard Chair
Anne Merle BryantBoard Member
Chris HagyBoard Member
Deirdre OsranderBoard Member
Denise RunzaBoard Member
Kristin RisingSecretary
Dj BarnhillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,596,032
Program Service Revenue
$483,911
Investment Income
$100,960
Other Revenue
$0
All Other Contributions
$75,431
Change in Net Assets
$1,885,668

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,180,903
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,180,903
Total Revenue per Form 990
$7,180,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,026,847
Other Expenses$1,268,388
Total Fundraising Expense$21,603
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,989,878$99,645$21,603$3,111,126
Other Employee Benefits$405,139$9,132-$414,271
Occupancy$234,344$58,586-$292,930
Pension Plan Contributions$259,488$22,403-$281,891
Payroll Taxes$212,948$6,611-$219,559
Depreciation Depletion$95,962$23,990-$119,952
Other Expenses$109,208$94,022-$94,022
All Other Expenses$78,935--$78,935
Insurance-$34,483-$34,483
Travel$2,233$558-$2,791
Advertising$1,031$258-$1,289
Total Functional Expenses$4,806,705$466,927$21,603$5,295,235

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,289,081
Expenses per Audited Statements$5,295,235
Total Expenses per Form 990$5,295,235
Expenses Not Reported on Form 990$993,846
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Obligation$5,142,827
Opeb Obligation$4,513,201
Deferred Inflow - Obeb$1,856,636
Deferred Inflow - Pension$22,412
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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 the 990 is provided to the board of directors for review and approval prior to submitting to the irs.”

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

“The organization has a conflicts of interest policy. Training is completed by all board members on conflicts of interest. The board is required to review and acknowledge the conflicts of interest policy on an annual basis. In the event a potential conflict of interest arises during the year, the interested person shall recuse himself/herself from all discussions and vote on the matter.”

Form 990, Part VI, Section B, Line 15

“All teachers and staff at east cooper montessori charter school are employees of charleston county school district. Therefore, the process of determining compensation is conducted by charleston county school district. The school district has a process in place to determine compensation which includes reliance upon comparable data from similarly situated schools, approval by independent persons, and documentation of all decisions.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are posted on the school's website.”

Filing and Contact Details

Filer

Filer Name
East Cooper Montessori Charter School
EIN
27-0050827
Phone
8432162883
Address
1120 RIFLE RANGE ROAD, MOUNT PLEASANT, SC 29464

Signing Officer

Name
Jody Swanigan
Title
Principal
Phone
8432162883
Signed
2024-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jody Swanigan
Formed
2003
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
6
Employees
76
Volunteers
25

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 XI, LINE 9:

“Contingent gasb opeb and pension plan accruals not deducted on form 990 -993,846.”

FORM 990, PART XII, LINE 2C:

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

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Contingent gasb opeb and pension plan accruals not deducted on form 990 993,846.”

Schedule D, Page 4, Part XI and XII

“The audited financial statements (afs) are prepared based on governmental fund accounting basis (i.e. Regulatory accounting princples). As a result, certin items of expense on the afs are not included as an expense on form 990 such as principal debt payments and capital outlays for fixed assets, etc. The adjustments provided in part xi and part xii have been made to present the statement of revenue and statement of functional expense on form 990 in a manner consistent with the accrual basis of accounting under generally accepted accounting principles (gaap).”

Raw XML AppendixShowing 400 of 447 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE MISSION OF EAST COOPER MONTESSORI CHARTER SCHOOL IS TO PROVIDE A RIGOROUS MONTESSORI EDUCATION GUIDING THE CHILDREN TOWARD ACADEMIC EXCELLENCE, LIFELONG LEARNING, AND STEWARDSHIP OF THE GREATER COMMUNITY.
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IRS990/Desc0EAST COOPER MONTESSORI CHARTER SCHOOL HAS EVOLVED FROM ONE 1,200 SQUARE FOOT RENTAL TRAILER WITH 44 STUDENTS IN FIRST THROUGH THIRD GRADES IN 2003, TO A 14,000 SQUARE FOOT BUILDING, CONSTRUCTED IN 2007, NOW SERVING 259 STUDENTS IN GRADES FIRST THROUGH EIGHTH, TO OUR NEW HOME SERVING 376 STUDENTS AGES 3 TO EIGHTH GRADE.PROGRESS HAS NOT ALWAYS BEEN EASY, BUT THE SCHOOL'S LEADERSHIP HAS PERSEVERED WITH UNSHAKEABLE DETERMINATION, ENCOURAGED BY PARENTS AND COMMUNITY MEMBERS WHO CONTINUE TO SUPPORT THE VISION AND MISSION OF ECMCS. WE HAVE MADE ADEQUATE YEARLY PROGRESS EVERY YEAR SINCE OUR INCEPTION, AS WELL AS RECEIVED THE DISTINCTION OF BEING AWARDED THE PALMETTO GOLD AND SILVER AWARDS. WE CONTINUE TO SEE THE DEMAND FOR OUR SCHOOL IN A LONG WAITING LIST.
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IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt034483
IRS990/InsuranceGrp/TotalAmt034483
IRS990/InvestmentIncomeGrp/ExclusionAmt0100960
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0100960
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0333108
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0584043
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0981352
IRS990/LandBldgEquipCostOrOtherBssAmt01314460
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EAST COOPER MONTESSORI CHARTER SCHOOL EDUCATES THE HUMAN POTENTIAL BY BEING A MODEL PUBLIC MONTESSORI PROGRAM AND CREATES EMPATHETIC, INNOVATIVE, ACCOUNTABLE THINKERS WHO FOSTER AND ADVOCATE FOR COMMUNITY AND DIVERSITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-4490017
IRS990/NetAssetsOrFundBalancesEOYAmt0-3598195
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-5074060
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-4579547
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt058586
IRS990/OccupancyGrp/ProgramServicesAmt0234344
IRS990/OccupancyGrp/TotalAmt0292930
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03508275
IRS990/OtherAssetsTotalGrp/EOYAmt03269822
IRS990/OtherChangesInNetAssetsAmt0-993846
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09132
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0405139
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0414271
IRS990/OtherExpensesGrp/Desc0PUPIL ACTIVITY
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc3FISCAL SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0117239
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt194022
IRS990/OtherExpensesGrp/ProgramServicesAmt0365977
IRS990/OtherExpensesGrp/ProgramServicesAmt151562
IRS990/OtherExpensesGrp/ProgramServicesAmt2109208
IRS990/OtherExpensesGrp/TotalAmt0365977
IRS990/OtherExpensesGrp/TotalAmt1168801
IRS990/OtherExpensesGrp/TotalAmt2109208
IRS990/OtherExpensesGrp/TotalAmt394022
IRS990/OtherLiabilitiesGrp/BOYAmt011371945
IRS990/OtherLiabilitiesGrp/EOYAmt011535076
IRS990/OtherOrganizationDsc0CHARTER SCHOOL
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021603
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt099645
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02989878
IRS990/OtherSalariesAndWagesGrp/TotalAmt03111126
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06611
IRS990/PayrollTaxesGrp/ProgramServicesAmt0212948
IRS990/PayrollTaxesGrp/TotalAmt0219559
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt022403
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0259488
IRS990/PensionPlanContributionsGrp/TotalAmt0281891
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0393987
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt042904
IRS990/PrincipalOfficerNm0JODY SWANIGAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/Desc0PUPIL ACTIVITY REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0483911
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0483911
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt05383281
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08163
IRS990/PYOtherExpensesAmt01080020
IRS990/PYOtherRevenueAmt02283
IRS990/PYProgramServiceRevenueAmt0206762
IRS990/PYRevenuesLessExpensesAmt0274786
IRS990/PYSalariesCompEmpBnftPaidAmt04245683
IRS990/PYTotalExpensesAmt05325703
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05600489
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01885668
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0483911
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01981728
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03980608
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118484
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0100536
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0219020
IRS990ScheduleD/ExpensesNotReportedAmt0993846
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05295235
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0546574
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055862
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0602436
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0130842
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11053985
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22084995
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM CCSD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PENSION ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OPEB ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt0993846
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0316294
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0176710
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0493004
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05142827
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14513201
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt222412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31856636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPEB OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOW - PENSION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOW - OBEB
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07180903
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CONTINGENT GASB OPEB AND PENSION PLAN ACCRUALS NOT DEDUCTED ON FORM 990 993,846.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED BASED ON GOVERNMENTAL FUND ACCOUNTING BASIS (I.E. REGULATORY ACCOUNTING PRINCPLES). AS A RESULT, CERTIN ITEMS OF EXPENSE ON THE AFS ARE NOT INCLUDED AS AN EXPENSE ON FORM 990 SUCH AS PRINCIPAL DEBT PAYMENTS AND CAPITAL OUTLAYS FOR FIXED ASSETS, ETC. THE ADJUSTMENTS PROVIDED IN PART XI AND PART XII HAVE BEEN MADE TO PRESENT THE STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSE ON FORM 990 IN A MANNER CONSISTENT WITH THE ACCRUAL BASIS OF ACCOUNTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI AND XII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0981352
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03269822
IRS990ScheduleD/TotalExpensesPerForm990Amt05295235
IRS990ScheduleD/TotalLiabilityAmt011535076
IRS990ScheduleD/TotalRevenuePerForm990Amt07180903
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07180903
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06289081
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/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S WEBSITE WHICH IS ACCESSIBLE TO THE PUBLIC STATING THAT THE SCHOOL ACCEPTS CHILDREN WITHOUT REGARD TO RACE, RELIGION, GENDER, DISABILITY OR NATIONAL ORIGIN.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE 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 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A CONFLICTS OF INTEREST POLICY. TRAINING IS COMPLETED BY ALL BOARD MEMBERS ON CONFLICTS OF INTEREST. THE BOARD IS REQUIRED TO REVIEW AND ACKNOWLEDGE THE CONFLICTS OF INTEREST POLICY ON AN ANNUAL BASIS. IN THE EVENT A POTENTIAL CONFLICT OF INTEREST ARISES DURING THE YEAR, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL TEACHERS AND STAFF AT EAST COOPER MONTESSORI CHARTER SCHOOL ARE EMPLOYEES OF CHARLESTON COUNTY SCHOOL DISTRICT. THEREFORE, THE PROCESS OF DETERMINING COMPENSATION IS CONDUCTED BY CHARLESTON COUNTY SCHOOL DISTRICT. THE SCHOOL DISTRICT HAS A PROCESS IN PLACE TO DETERMINE COMPENSATION WHICH INCLUDES RELIANCE UPON COMPARABLE DATA FROM SIMILARLY SITUATED SCHOOLS, APPROVAL BY INDEPENDENT PERSONS, AND DOCUMENTATION OF ALL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE POSTED ON THE SCHOOL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTINGENT GASB OPEB AND PENSION PLAN ACCRUALS NOT DEDUCTED ON FORM 990 -993,846.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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 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 XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07697599
IRS990/TotalAssetsEOYAmt09657842
IRS990/TotalAssetsGrp/BOYAmt07697599
IRS990/TotalAssetsGrp/EOYAmt09657842
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06596032
IRS990/TotalEmployeeCnt076
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021603
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0466927
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04806705
IRS990/TotalFunctionalExpensesGrp/TotalAmt05295235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012187616
IRS990/TotalLiabilitiesEOYAmt013256037
IRS990/TotalLiabilitiesGrp/BOYAmt012187616
IRS990/TotalLiabilitiesGrp/EOYAmt013256037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-4490017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-3598195
IRS990/TotalOtherCompensationAmt012539
IRS990/TotalProgramServiceExpensesAmt04806705
IRS990/TotalProgramServiceRevenueAmt0483911
IRS990/TotalReportableCompFromOrgAmt0216957
IRS990/TotalRevenueGrp/ExclusionAmt0100960
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0483911
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07180903
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07697599
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09657842
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0558
IRS990/TravelGrp/ProgramServicesAmt02233

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