Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
990 • Fiscal year 2017 • EIN 32-0301743
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Down$2,175,099
Down $171,610 (-7.3%) from 2016
Net Assets
Up$1,778,235
Up $90,965 (+5.4%) from 2016
Liabilities
Down$396,864
Down $262,575 (-40%) from 2016
Revenue
Up$2,746,130
Up $342,685 (+14%) from 2016
Expenses
Up$2,655,165
Up $629,916 (+31%) from 2016
Net Income
Down$90,965
Down $287,231 (-76%) from 2016
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 | |||
| Savings and Temporary Cash Investments | $753,145 | $757,960 | ▲ $4,815 |
| Cash and Non-Interest-Bearing Accounts | $537,712 | $669,438 | ▲ $131,726 |
| Land, Buildings, and Equipment, Net | $1,023,996 | $649,486 | ▼ $374,510 |
| Accounts Receivable | $30,973 | $0 | ▼ $30,973 |
| Prepaid Expenses and Deferred Charges | $883 | $12,467 | ▲ $11,584 |
| Total Assets | $2,346,709 | $2,175,099 | ▼ $171,610 |
| Other Assets Total | $0 | $85,748 | ▲ $85,748 |
| Liabilities | |||
| Other Liabilities | $621,838 | $379,992 | ▼ $241,846 |
| Accounts Payable and Accrued Expenses | $35,681 | $16,872 | ▼ $18,809 |
| Deferred Revenue | $1,920 | - | - |
| Total Liabilities | $659,439 | $396,864 | ▼ $262,575 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,285,112 | $1,508,241 | ▲ $223,129 |
| Temporarily Rstr Net Assets | $402,158 | $269,994 | ▼ $132,164 |
| Total Net Assets Fund Balance | $1,687,270 | $1,778,235 | ▲ $90,965 |
| Total Liabilities and Net Assets / Fund Balance | $2,346,709 | $2,175,099 | ▼ $171,610 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $515,231 | $21,860 | $537,091 |
| Land | $106,210 | - | $106,210 |
| Equipment | $28,045 | $12,483 | $40,528 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| John J Loveday | Principal | FT | $90,553 | $10,151 | $100,704 |
| Name | Title |
|---|---|
| Dr Terry Hitch | Chair |
| Allie Bullard | Member |
| Ann Brown | Member |
| Roger Sears | mEMBER |
| Susan Durant | Member |
| DuJuan Council | Secretary |
| Christopher K Mcclure | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,475,001 |
| Other Expenses | $1,180,164 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $805,604 | $330,047 | - | $1,135,651 |
| Other Employee Benefits | $84,356 | $34,126 | - | $118,482 |
| Current Officers, Directors, Trustees, and Key Employees | $68,810 | $28,190 | - | $97,000 |
| Payroll Taxes | $67,137 | $27,160 | - | $94,297 |
| Depreciation Depletion | $34,347 | - | - | $34,347 |
| Interest | $30,214 | - | - | $30,214 |
| Pension Plan Contributions | $21,054 | $8,517 | - | $29,571 |
| Other Expenses | $21,989 | $5,491 | - | $27,480 |
| Fees for Services Accounting | - | $17,125 | - | $17,125 |
| Occupancy | $5,929 | $5,929 | - | $11,858 |
| Fees for Services Legal | - | $2,544 | - | $2,544 |
| Total Functional Expenses | $1,995,201 | $659,964 | $0 | $2,655,165 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,655,165 |
| Total Expenses per Audited Statements | $2,655,165 |
| Total Expenses per Form 990 | $2,655,165 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Note Payable | $379,492 |
| due to other governmental units | $500 |
“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 that person will recuse himself/herself from all discussions and/or vote on the matter in question.”
“In establishing compensation rates for all employees, SCWS using local public school district data in determining a competitive salary rate. For example, if a teacher lives in Spartanburg county, we will pull the salary schedule for Spartanburg county and attempt to offer a competitive salary, based on what that individual would make at their county of residence. As a public charter school, we are not funded quite as well as other public school districts in South Carolina. However, we try our best to offer competitive salaries, in order to attract and retain high quality employees. When it comes to hiring the administrative staff, the school leader and board chair discuss competitive compensation rates, based on the individual's roles, responsibilities, education level and applicable experience. All compensation changes are documented in each employee's file from fiscal year to new fiscal year. Also, the SCWS board of directors views and approves our annual operating budget as a whole each fiscal year. Lastly, the SCWS board of directors completes an annual evaluation of the school leader, which includes five areas of performance: Financial, Public Relations and Marketing, Compliance, Standardized Test Scores, Professional Integrity and Communication.”
“The school's governing documents, conflict of interest policy, and financial statements are available upon written request.”
“The board of directors oversees the audit process.”
“The financial statements were prepared in accordance with governmental accounting which does not require the adoption of fin 48.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 35681 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 16872 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 30973 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SC Whitmore School is a public charter school that offers a high quality virtual high school education statewide. |
| IRS990/AllOtherContributionsAmt | 0 | 2158 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | John Loveday |
| 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/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 537712 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 669438 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 28190 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 68810 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 97000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2693056 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 52939 |
| IRS990/CYOtherExpensesAmt | 0 | 1180164 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 135 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 90965 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1475001 |
| IRS990/CYTotalExpensesAmt | 0 | 2655165 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2746130 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1920 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 34347 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 34347 |
| 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 23 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 665067 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17125 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17125 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2544 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2544 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| 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/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 | 10151 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Ann Brown |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Allie Bullard |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Susan Durant |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Roger Sears |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Dr Terry Hitch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRISTOPHER K MCCLURE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DuJuan Council |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN J LOVEDAY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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 | 90553 |
| 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 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | mEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRINCIPAL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 47842 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 2690898 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 395000 |
| IRS990/GrossReceiptsAmt | 0 | 3093288 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 30214 |
| IRS990/InterestGrp/TotalAmt | 0 | 30214 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5097 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5097 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 34343 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1023996 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 649486 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 683829 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 347158 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| 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, RESPONSIBLITY, 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 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1687270 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1778235 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 47842 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 47842 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5929 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 5929 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 11858 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 85748 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 34126 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 84356 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 118482 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES AND MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 2 | Capital Outlay |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER OBJECTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 177264 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 15371 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 8200 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 5491 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 404887 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 262281 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 188593 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 21989 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 582151 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 277652 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 196793 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 27480 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 621838 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 379992 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 330047 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 805604 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1135651 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 27160 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 67137 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 94297 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 8517 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 21054 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 29571 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 883 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 12467 |
| IRS990/PrincipalOfficerNm | 0 | John Loveday |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | pupil activity |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 135 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 135 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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! |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 665067 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 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/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 665067 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2399775 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3595 |
| IRS990/PYOtherExpensesAmt | 0 | 899971 |
| IRS990/PYOtherRevenueAmt | 0 | 75 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 378196 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1125278 |
| IRS990/PYTotalExpensesAmt | 0 | 2025249 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2403445 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 90965 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 135 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 753145 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 757960 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 515231 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 21860 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 537091 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 28045 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 12483 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 40528 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2655165 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 106210 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 106210 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 379492 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 500 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NOTE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | due to other governmental units |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2746130 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 649486 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2655165 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 379992 |
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| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2746130 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2655165 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| 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, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The board of directors is presented a copy of the return for approval prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 that person will recuse himself/herself from all discussions and/or vote on the matter in question. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | In establishing compensation rates for all employees, SCWS using local public school district data in determining a competitive salary rate. For example, if a teacher lives in Spartanburg county, we will pull the salary schedule for Spartanburg county and attempt to offer a competitive salary, based on what that individual would make at their county of residence. As a public charter school, we are not funded quite as well as other public school districts in South Carolina. However, we try our best to offer competitive salaries, in order to attract and retain high quality employees. When it comes to hiring the administrative staff, the school leader and board chair discuss competitive compensation rates, based on the individual's roles, responsibilities, education level and applicable experience. All compensation changes are documented in each employee's file from fiscal year to new fiscal year. Also, the SCWS board of directors views and approves our annual operating budget as a whole each fiscal year. Lastly, the SCWS board of directors completes an annual evaluation of the school leader, which includes five areas of performance: Financial, Public Relations and Marketing, Compliance, Standardized Test Scores, Professional Integrity and Communication. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS OVERSEES THE AUDIT PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 12, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 402158 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 269994 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 2175099 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2346709 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2175099 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2693056 |
| IRS990/TotalEmployeeCnt | 0 | 23 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 659964 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1995201 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2655165 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 659439 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 396864 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 659439 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 396864 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1687270 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1778235 |
| IRS990/TotalOtherCompensationAmt | 0 | 10151 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1995201 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 135 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 90553 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 52939 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 135 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2746130 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2346709 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2175099 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1285112 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1508241 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 501 commerce drive ne |
| IRS990/USAddress/CityNm | 0 | columbia |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29223 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | SC.WHITMORESCHOOL.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2018-03-14 21:41:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | John Loveday |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRINCIPAL |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.