Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
EIN 32-0301743 • 501(c)3 • Columbia, SC
Profile
The mission of the south carolina whitmore school, a virtual charter high school, is to encourage students to be personally committed to and responsible for their education, enabling them to develop independence, responsiblity, time management adn critical thinking skills. We are dedicated to providing a supportive, challenging, and alternative learning environment throughout south carolina. South carolina whitmore school emphasizes mastery of all academic courses and results in students achieving threir educational goals.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 2.6% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Up$4,378,398
Up $502,775 (+13%) from 2024
Liabilities
Up$144,134
Up $57,701 (+67%) from 2024
Net Assets
Up$4,234,264
Up $445,074 (+12%) from 2024
Revenue
Down$4,106,434
Down $231,653 (-5.3%) from 2024
Expenses
Up$3,687,396
Up $9,138 (+0.2%) from 2024
Net Income
Down$419,038
Down $240,791 (-36%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the south carolina whitmore school, a virtual charter high school, is to encourage students to be personally committed to and responsible for their education, enabling them to develop independence, responsibility, time management and critical thinking skills. We are dedicated to providing a supportive, challenging, and alternative learning environment throughout south carolina. South carolina whitmore school emphasizes mastery of all academic courses and results in students achieving their educational goals.
Sc whitmore school is a public charter school that offers a high quality virtual high school education statewide.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,070,850 | $2,249,385 | ▲ $178,535 |
| Savings and Temporary Cash Investments | $1,151,459 | $1,520,336 | ▲ $368,877 |
| Land, Buildings, and Equipment, Net | $528,125 | $539,101 | ▲ $10,976 |
| Prepaid Expenses and Deferred Charges | $39,496 | $35,060 | ▼ $4,436 |
| Total Assets | $3,875,623 | $4,378,398 | ▲ $502,775 |
| Other Assets Total | $85,693 | $34,516 | ▼ $51,177 |
| Liabilities | |||
| Deferred Revenue | $11,796 | $109,759 | ▲ $97,963 |
| Accounts Payable and Accrued Expenses | $74,637 | $34,375 | ▼ $40,262 |
| Total Liabilities | $86,433 | $144,134 | ▲ $57,701 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,261,065 | $3,695,163 | ▲ $434,098 |
| Net Assets With Donor Restrictions | $528,125 | $539,101 | ▲ $10,976 |
| Total Net Assets Fund Balance | $3,789,190 | $4,234,264 | ▲ $445,074 |
| Total Liabilities and Net Assets / Fund Balance | $3,875,623 | $4,378,398 | ▲ $502,775 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $348,522 | $104,561 | $453,083 |
| Leasehold Improvements | $31,436 | $116,961 | $148,397 |
| Land | $106,210 | - | $106,210 |
| Equipment | $41,149 | $32,737 | $73,886 |
| Other Land Buildings | $11,784 | $25,442 | $37,226 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kimberly Dunbar | Executive Di | FT | $105,536 | $105,536 |
| Name | Title |
|---|---|
| Stig Rasmussen | Chair |
| Leah Crosby | Member |
| Thomas Bowers | Member |
| Timothy Behling | Member |
| Ariel Asouzu | Member Since |
| Ericka Hursey | Member Thru |
| Matt Rogers | Secretary |
| Antonio Simon | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,775,716 |
| Other Expenses | $911,680 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,885,961 | $296,076 | - | $2,182,037 |
| Other Employee Benefits | $330,151 | $24,413 | - | $354,564 |
| Payroll Taxes | $149,112 | $14,530 | - | $163,642 |
| Advertising | - | $126,820 | - | $126,820 |
| Pension Plan Contributions | $69,471 | $6,002 | - | $75,473 |
| Other Expenses | $61,828 | $3,934 | - | $65,762 |
| Fees for Services Management | - | $60,336 | - | $60,336 |
| Depreciation Depletion | $30,349 | $7,587 | - | $37,936 |
| Travel | $26,486 | $6,621 | - | $33,107 |
| Insurance | $22,774 | $5,693 | - | $28,467 |
| Occupancy | $22,163 | $5,541 | - | $27,704 |
| All Other Expenses | $25,628 | - | - | $25,628 |
| Fees for Services Other | - | $24,500 | - | $24,500 |
| Fees for Services Legal | - | $1,719 | - | $1,719 |
| Total Functional Expenses | $3,011,624 | $675,772 | $0 | $3,687,396 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $3,687,396 |
| Expenses per Audited Statements | $3,649,460 |
| Total Expenses per Audited Statements | $3,628,111 |
| Expenses Not Reported on Financial Statements | $37,936 |
| Other Expense Adjustments | $37,936 |
| Expenses Not Reported on Form 990 | $-21,349 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors is presented a copy of the return for approval prior to filing.”
“The school has adopted a conflict of interest policy in which conflict of interest transactions, as defined in the south carolina nonprofit corporation act, south carolina code ann. 33-31-831 are voidable as therein described. In addition to all other remedies, effect or liability provided by law, any director not disclosing any conflict of interest transaction (as above described) in advance to the board will be removed from the board forthwith and in accordance with south carolina code ann 59-40-75. In the event of a potential conflict, the interested person will recuse himself/herself from all discussions and/or vote on the matter in question.”
“SEE LINE 15B”
“Scws relies upon local public school district data to determine reasonable compensation for all employees. For example, if a teacher lives in spartanburg county, the salary schedule for spartanburg county is utilized to offer a competitive salary. Further, compensation for administrative staff is determined by the school leader and board and is based upon the individual's role, responsibilities, education level, and applicable experience. Lastly, the school leader's compensation is based on annual evaluation reviewed by the board of directors, which includes five areas of performance: financial, public relations and marketing, compliance, standardized test scores, professional integrity, and communication. All decisions are documented, and changes are included in each employee's file.”
“The school's governing documents, conflict of interest policy, and financial statements are available upon written request.”
“The mission of the south carolina whitmore school, a virtual charter high school, is to encourage students to be personally committed to and responsible for their education, enabling them to develop independence, responsibility, time management and critical thinking skills. We are dedicated to providing a supportive, challenging, and alternative learning environment throughout south carolina. South carolina whitmore school emphasizes mastery of all academic courses and results in students achieving their educational goals.”
“Opening in 2011, the south carolina whitmore school is a public charter school where each student learns through a challenging, supportive curriculum and is well prepared for success in college or a career. We at sc whitmore school believe all students are capable and that learning is a function of time. One student may take a day to master a concept, another may take a week. Both achieve mastery. Through mastery-based learning, students develop effective life skills and take responsibility for their own education. We make great things happen for our students there are no semesters, allowing students to move through courses at the appropriate pace. Students are not pushed ahead because of semester deadlines. Conversely, accelerated students are not held back by the pace of other students in the class. The individually-paced system allows a student to: begin a new course at any time during the calendar year. Progress at the pace he or she finds most comfortable. Continue with a lesson until he or she demonstrates mastery. Work academically at the "a- or "b" level.”
“Capital outlays 48,913 compensated balances 10,373 total 59,286”
“The board of directors oversees the audit process.”
“Capital outlays -10,976 compensated balances -10,373”
“Depreciation expense 37,936”
“The audited financial statements (afs) are prepared based on governmental fund accounting basis (i.e. Regulatory accounting principles). As a result, certain 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).”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 34375 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SC WHITMORE SCHOOL IS A PUBLIC CHARTER SCHOOL THAT OFFERS A HIGH QUALITY VIRTUAL HIGH SCHOOL EDUCATION STATEWIDE. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 126820 |
| IRS990/AllOtherContributionsAmt | 0 | 2461 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 25628 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 25628 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KIMBERLY DUNBAR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8664766416 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 501 COMMERCE DRIVE NE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29223 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2070850 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2249385 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 4009015 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 92543 |
| IRS990/CYOtherExpensesAmt | 0 | 911680 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4876 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 419038 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2775716 |
| IRS990/CYTotalExpensesAmt | 0 | 3687396 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4106434 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 11796 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 109759 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7587 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 30349 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 37936 |
| IRS990/Desc | 0 | OPENING IN 2011, THE SOUTH CAROLINA WHITMORE SCHOOL IS A PUBLIC CHARTER SCHOOL WHERE EACH STUDENT LEARNS THROUGH A CHALLENGING, SUPPORTIVE CURRICULUM AND IS WELL PREPARED FOR SUCCESS IN COLLEGE OR A CAREER. WE AT SC WHITMORE SCHOOL BELIEVE ALL STUDENTS ARE CAPABLE AND THAT LEARNING IS A FUNCTION OF TIME. ONE STUDENT MAY TAKE A DAY TO MASTER A CONCEPT, ANOTHER MAY TAKE A WEEK. BOTH ACHIEVE MASTERY. THROUGH MASTERY-BASED LEARNING, STUDENTS DEVELOP EFFECTIVE LIFE SKILLS AND TAKE RESPONSIBILITY FOR THEIR OWN EDUCATION. WE MAKE GREAT THINGS HAPPEN FOR OUR STUDENTS THERE ARE NO SEMESTERS, ALLOWING STUDENTS TO MOVE THROUGH COURSES AT THE APPROPRIATE PACE. STUDENTS ARE NOT PUSHED AHEAD BECAUSE OF SEMESTER DEADLINES. CONVERSELY, ACCELERATED STUDENTS ARE NOT HELD BACK BY THE PACE OF OTHER STUDENTS IN THE CLASS. THE INDIVIDUALLY-PACED SYSTEM ALLOWS A STUDENT TO: BEGIN A NEW COURSE AT ANY TIME DURING THE CALENDAR YEAR. PROGRESS AT THE PACE HE OR SHE FINDS MOST COMFORTABLE. CONTINUE WITH A LESSON UNTIL HE OR SHE DEMONSTRATES MASTERY. WORK ACADEMICALLY AT THE "A- OR "B" LEVEL. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 528125 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 539101 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 39 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3011624 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1719 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1719 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 60336 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 60336 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 24500 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 24500 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KIMBERLY DUNBAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ARIEL ASOUZU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TIMOTHY BEHLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | THOMAS BOWERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LEAH CROSBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ERICKA HURSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STIG RASMUSSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MATT ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ANTONIO SIMON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 105536 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MEMBER SINCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER THRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 915 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 4006554 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 915 |
| IRS990/GrossReceiptsAmt | 0 | 4106434 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5693 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 22774 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28467 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 91628 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 91628 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 52 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 279701 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 528125 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 539101 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 818802 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF THE SOUTH CAROLINA WHITMORE SCHOOL, A VIRTUAL CHARTER HIGH SCHOOL, IS TO ENCOURAGE STUDENTS TO BE PERSONALLY COMMITTED TO AND RESPONSIBLE FOR THEIR EDUCATION, ENABLING THEM TO DEVELOP INDEPENDENCE, RESPONSIBILITY, TIME MANAGEMENT AND CRITICAL THINKING SKILLS. WE ARE DEDICATED TO PROVIDING A SUPPORTIVE, CHALLENGING, AND ALTERNATIVE LEARNING ENVIRONMENT THROUGHOUT SOUTH CAROLINA. SOUTH CAROLINA WHITMORE SCHOOL EMPHASIZES MASTERY OF ALL ACADEMIC COURSES AND RESULTS IN STUDENTS ACHIEVING THEIR EDUCATIONAL GOALS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3789190 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4234264 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 915 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 915 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3261065 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3695163 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5541 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 22163 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 27704 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 85693 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CAPITAL OUTLAYS -10,976 COMPENSATED BALANCES -10,373 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DEPRECIATION EXPENSE 37,936 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED BASED ON GOVERNMENTAL FUND ACCOUNTING BASIS (I.E. REGULATORY ACCOUNTING PRINCIPLES). AS A RESULT, CERTAIN 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/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XIII |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT IN ITS STUDENT HANDBOOK. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MISSION OF THE SOUTH CAROLINA WHITMORE SCHOOL, A VIRTUAL CHARTER HIGH SCHOOL, IS TO ENCOURAGE STUDENTS TO BE PERSONALLY COMMITTED TO AND RESPONSIBLE FOR THEIR EDUCATION, ENABLING THEM TO DEVELOP INDEPENDENCE, RESPONSIBILITY, TIME MANAGEMENT AND CRITICAL THINKING SKILLS. WE ARE DEDICATED TO PROVIDING A SUPPORTIVE, CHALLENGING, AND ALTERNATIVE LEARNING ENVIRONMENT THROUGHOUT SOUTH CAROLINA. SOUTH CAROLINA WHITMORE SCHOOL EMPHASIZES MASTERY OF ALL ACADEMIC COURSES AND RESULTS IN STUDENTS ACHIEVING THEIR EDUCATIONAL GOALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OPENING IN 2011, THE SOUTH CAROLINA WHITMORE SCHOOL IS A PUBLIC CHARTER SCHOOL WHERE EACH STUDENT LEARNS THROUGH A CHALLENGING, SUPPORTIVE CURRICULUM AND IS WELL PREPARED FOR SUCCESS IN COLLEGE OR A CAREER. WE AT SC WHITMORE SCHOOL BELIEVE ALL STUDENTS ARE CAPABLE AND THAT LEARNING IS A FUNCTION OF TIME. ONE STUDENT MAY TAKE A DAY TO MASTER A CONCEPT, ANOTHER MAY TAKE A WEEK. BOTH ACHIEVE MASTERY. THROUGH MASTERY-BASED LEARNING, STUDENTS DEVELOP EFFECTIVE LIFE SKILLS AND TAKE RESPONSIBILITY FOR THEIR OWN EDUCATION. WE MAKE GREAT THINGS HAPPEN FOR OUR STUDENTS THERE ARE NO SEMESTERS, ALLOWING STUDENTS TO MOVE THROUGH COURSES AT THE APPROPRIATE PACE. STUDENTS ARE NOT PUSHED AHEAD BECAUSE OF SEMESTER DEADLINES. CONVERSELY, ACCELERATED STUDENTS ARE NOT HELD BACK BY THE PACE OF OTHER STUDENTS IN THE CLASS. THE INDIVIDUALLY-PACED SYSTEM ALLOWS A STUDENT TO: BEGIN A NEW COURSE AT ANY TIME DURING THE CALENDAR YEAR. PROGRESS AT THE PACE HE OR SHE FINDS MOST COMFORTABLE. CONTINUE WITH A LESSON UNTIL HE OR SHE DEMONSTRATES MASTERY. WORK ACADEMICALLY AT THE "A- OR "B" LEVEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS IS PRESENTED A COPY OF THE RETURN FOR APPROVAL PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL HAS ADOPTED A CONFLICT OF INTEREST POLICY IN WHICH CONFLICT OF INTEREST TRANSACTIONS, AS DEFINED IN THE SOUTH CAROLINA NONPROFIT CORPORATION ACT, SOUTH CAROLINA CODE ANN. 33-31-831 ARE VOIDABLE AS THEREIN DESCRIBED. IN ADDITION TO ALL OTHER REMEDIES, EFFECT OR LIABILITY PROVIDED BY LAW, ANY DIRECTOR NOT DISCLOSING ANY CONFLICT OF INTEREST TRANSACTION (AS ABOVE DESCRIBED) IN ADVANCE TO THE BOARD WILL BE REMOVED FROM THE BOARD FORTHWITH AND IN ACCORDANCE WITH SOUTH CAROLINA CODE ANN 59-40-75. IN THE EVENT OF A POTENTIAL CONFLICT, THE INTERESTED PERSON WILL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND/OR VOTE ON THE MATTER IN QUESTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SEE LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | SCWS RELIES UPON LOCAL PUBLIC SCHOOL DISTRICT DATA TO DETERMINE REASONABLE COMPENSATION FOR ALL EMPLOYEES. FOR EXAMPLE, IF A TEACHER LIVES IN SPARTANBURG COUNTY, THE SALARY SCHEDULE FOR SPARTANBURG COUNTY IS UTILIZED TO OFFER A COMPETITIVE SALARY. FURTHER, COMPENSATION FOR ADMINISTRATIVE STAFF IS DETERMINED BY THE SCHOOL LEADER AND BOARD AND IS BASED UPON THE INDIVIDUAL'S ROLE, RESPONSIBILITIES, EDUCATION LEVEL, AND APPLICABLE EXPERIENCE. LASTLY, THE SCHOOL LEADER'S COMPENSATION IS BASED ON ANNUAL EVALUATION REVIEWED BY THE BOARD OF DIRECTORS, WHICH INCLUDES FIVE AREAS OF PERFORMANCE: FINANCIAL, PUBLIC RELATIONS AND MARKETING, COMPLIANCE, STANDARDIZED TEST SCORES, PROFESSIONAL INTEGRITY, AND COMMUNICATION. ALL DECISIONS ARE DOCUMENTED, AND CHANGES ARE INCLUDED IN EACH EMPLOYEE'S FILE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CAPITAL OUTLAYS 48,913 COMPENSATED BALANCES 10,373 TOTAL 59,286 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE BOARD OF DIRECTORS OVERSEES THE AUDIT PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII |
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