Civic Intelligence

Kershaw County Public Schools

EIN 41-2206742 • 501(c)3 • Camden, SC

Profile

To acquire, construct, finance, pledge, improve, maintain, operate, manage, lease, and dispose of school buildings and other public education facilities for the use and benefit of kershaw county school district.

2029 West Dekalb StreetCamden, SC 29020

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

7.32x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

8th percentile

-9.5%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-0.2%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$65,948,149

Down $6,911,829 (-9.5%) from 2023

Liabilities

Down

$65,948,149

Down $6,911,829 (-9.5%) from 2023

Net Assets

Flat

$0

Flat from 2023

Operations
Liabilities / Revenue95th percentileNet Margin96th percentile

Revenue

Down

$9,007,663

Down $20,992 (-0.2%) from 2023

Expenses

Down

$2,235,332

Down $318,499 (-12%) from 2023

Net Income

Up

$6,772,331

Up $297,507 (+4.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$150M$100M$50M$0Assets 2012: $134,532,323Liabilities 2012: $127,747,499Net Assets 2012: $6,784,8242012Assets 2013: $130,623,880Liabilities 2013: $118,168,033Net Assets 2013: $12,455,8472013Assets 2014: $129,366,902Liabilities 2014: $116,963,857Net Assets 2014: $12,403,0452014Assets 2015: $127,949,198Liabilities 2015: $115,547,866Net Assets 2015: $12,401,3322015Assets 2016: $103,849,377Liabilities 2016: $103,725,218Net Assets 2016: $124,1592016Assets 2017: $105,295,952Liabilities 2017: $105,295,952Net Assets 2017: $02017Assets 2018: $102,414,123Liabilities 2018: $102,414,123Net Assets 2018: $02018Assets 2019: $97,195,790Liabilities 2019: $97,195,790Net Assets 2019: $02019Assets 2020: $91,737,457Liabilities 2020: $91,737,457Net Assets 2020: $02020Assets 2021: $85,689,124Liabilities 2021: $85,689,124Net Assets 2021: $02021Assets 2022: $79,461,807Liabilities 2022: $79,461,807Net Assets 2022: $02022Assets 2023: $72,859,978Liabilities 2023: $72,859,978Net Assets 2023: $02023Assets 2024: $65,948,149Liabilities 2024: $65,948,149Net Assets 2024: $02024

Highlighted filing

2024

Assets$65,948,149
Liabilities$65,948,149
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $8,775,4032012Expenses 2013: $10,175,0292013Revenue 2014: $7,208,095Expenses 2014: $7,260,897Net Income 2014: -$52,8022014Revenue 2015: $7,225,171Expenses 2015: $7,226,884Net Income 2015: -$1,7132015Revenue 2016: $8,281,389Expenses 2016: $8,435,114Net Income 2016: -$153,7252016Revenue 2017: $4,176,382Expenses 2017: $4,176,382Net Income 2017: $02017Revenue 2018: $4,088,306Expenses 2018: $4,088,306Net Income 2018: $02018Revenue 2019: $3,918,835Expenses 2019: $3,918,835Net Income 2019: $02019Revenue 2020: $3,672,981Expenses 2020: $3,672,981Net Income 2020: $02020Revenue 2021: $3,406,481Expenses 2021: $3,406,481Net Income 2021: $02021Revenue 2022: $9,028,790Expenses 2022: $2,856,206Net Income 2022: $6,172,5842022Revenue 2023: $9,028,655Expenses 2023: $2,553,831Net Income 2023: $6,474,8242023Revenue 2024: $9,007,663Expenses 2024: $2,235,332Net Income 2024: $6,772,3312024

Highlighted filing

2024

Revenue$9,007,663
Expenses$2,235,332
Net Income$6,772,331
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$65,948,149
Liabilities
$65,948,149
Net assets
$0
Revenue
$9,007,663
Expenses
$2,235,332
Net income
$6,772,331
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.9$65.9$0.00$9.01$2.24$6.77
2023Summary only. Only limited summary data is available for this year.$72.9$72.9$0.00$9.03$2.55$6.47
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$79.5$79.5$0.00$9.03$2.86$6.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$85.7$85.7$0.00$3.41$3.41$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$91.7$91.7$0.00$3.67$3.67$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$97.2$97.2$0.00$3.92$3.92$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$102$102$0.00$4.09$4.09$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$105$105$0.00$4.18$4.18$0.00
2016Detailed filing. Detailed filing data is available for this year.$104$104$0.12$8.28$8.44$0.15
2015Detailed filing. Detailed filing data is available for this year.$128$116$12.4$7.23$7.23$0.00
2014Detailed filing. Detailed filing data is available for this year.$129$117$12.4$7.21$7.26$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$131$118$12.5$10.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$135$128$6.78$8.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 29, 2025
Return Version
2023v6.0
Gross Receipts
$9,007,663
Mission and Program Overview

Mission

To acquire, construct, finance, pledge, improve, maintain, operate, manage, lease, and dispose of school buildings and other public education facilities for the use and benefit of kershaw county school district and to encourage and promote public education through cooperative arrangements with governmental entities and organizations exempt under section 501(c)(3) that provide public education in kershaw county, sc.

The mission of kershaw county public schools foundation is to acquire, construct, finance, pledge, improve, maintain, operate, manage, lease, and dispose of school buildings and other public education facilities for the use and benefit of kershaw county school district and to encourage and promote public education through cooperative arrangements with governmental entities and organizations exempt under section 501(c)(3) that provide public education in kershaw county, sc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$72,730,830$65,823,570▼ $6,907,260
Cash and Non-Interest-Bearing Accounts$8,617$4,048▼ $4,569
Total Assets$72,859,978$65,948,149▼ $6,911,829
Other Assets Total$120,531$120,531→ $0
Liabilities
Tax Exempt Bond Liabilities$72,859,978$65,948,149▼ $6,911,829
Total Liabilities$72,859,978$65,948,149▼ $6,911,829
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$72,859,978$65,948,149▼ $6,911,829

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$65,823,570--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
J Harrison GoodwinKcsd Superin$257,863$257,863

Board Members and Trustees

NameTitle
Gene BranhamDirector
Gene WiseDirector
Karen EckfordDirector
Marge SmallDirector
Brad WillardKcsd CFO
J Harrison GoodwinKcsd Superintendent
George GibsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,939,131
Investment Income
$68,532
Other Revenue
$0
Change in Net Assets
$6,772,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,235,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$2,095,403--$2,095,403
Depreciation Depletion$134,929--$134,929
Fees for Services Other$5,000--$5,000
Total Functional Expenses$2,235,332$0$0$2,235,332
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AKershaw County Public Schools Found2015-12-03$108,249,625Advance funding of series 2006 foundation iprb

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$108,249,625$106,607,254$38,895,000$1,428,502

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“The school district can appoint a board member in the event of a board vacancy.”

Form 990, Page 6, Part VI, Line 7B

“Members of the board of directors are appointed by the board of directors, subject to approval of the school district. The board of trustees of the school district also has the power to remove directors and can appoint a replacement.”

Form 990, Page 6, Part VI, Line 8A

“Due to the limited activity of the entity, there were no formal board meetings during fy24.”

Form 990, Page 6, Part VI, Line 8B

“There were no committees with authority to act on behalf of the governing body.”

Form 990, Page 6, Part VI, Line 11B

“The 990 will be reviewed by management prior to filing.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available upon request.”

Form 990, Part VII

“Officers listed in part vii of form 990 do not receive compensation from the filing organization. Compensation from related organizations is solely for work performed for the related organization (kershaw county school district). For this reason, all compensation review procedures are handled by the related organization.”

Filing and Contact Details

Filer

Filer Name
Kershaw County Public Schools
EIN
41-2206742
Phone
8034328416
Address
2029 WEST DEKALB STREET, CAMDEN, SC 29020

Signing Officer

Name
Brad Willard
Title
Kcsd CFO
Phone
8034328416
Signed
2025-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Willard
Formed
2006
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Greene Finney Cauley Llp
Address
908 N MAIN ST, ANDERSON, SC 29621
Preparer
Christopher S Cauley
Phone
8642258713
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of kershaw county public schools foundation is to acquire, construct, finance, pledge, improve, maintain, operate, manage, lease, and dispose of school buildings and other public education facilities for the use and benefit of kershaw county school district and to encourage and promote public education through cooperative arrangements with governmental entities and organizations exempt under section 501(c)(3) that provide public education in kershaw county, sc.”

Form 990, Part XI, Line 9

“Net equity to district -6,772,331”

Raw XML AppendixShowing 400 of 429 raw XML fields

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

Path#Value
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IRS990/ActivityOrMissionDesc0THE MISSION OF KERSHAW COUNTY PUBLIC SCHOOLS FOUNDATION IS TO ACQUIRE, CONSTRUCT, FINANCE, PLEDGE, IMPROVE, MAINTAIN, OPERATE, MANAGE, LEASE, AND DISPOSE OF SCHOOL BUILDINGS AND OTHER PUBLIC EDUCATION FACILITIES FOR THE USE AND BENEFIT OF KERSHAW COUNTY SCHOOL DISTRICT AND TO ENCOURAGE AND PROMOTE PUBLIC EDUCATION THROUGH COOPERATIVE ARRANGEMENTS WITH GOVERNMENTAL ENTITIES AND ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) THAT PROVIDE PUBLIC EDUCATION IN KERSHAW COUNTY, SC.
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0BRAD WILLARD
IRS990/BooksInCareOfDetail/PhoneNum08034328416
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02029 WEST DEKALB STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0CAMDEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0false
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IRS990/ConsolidatedAuditFinclStmtInd0true
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IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt09007663
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
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IRS990/Desc0INSTALLMENT PURCHASE REVENUE BONDS AND INSTALLMENT PURCHASE REFUNDING REVENUE BONDS WERE ISSUED BY THE FOUNDATION AND WERE USED FOR THE AQUISITION AND CONSTRUCTION OF MAJOR CAPITAL FACILITIES THAT ARE BEING LEASED BACK TO THE SCHOOL DISTRICT OF KERSHAW COUNTY, SC. DURING FY24, THE ORGANIZATION CONTINUED TO SERVICE THE DEBT ON THESE FACILITIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02235332
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05000
IRS990/FeesForServicesOtherGrp/TotalAmt05000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.10
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt067909
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt162627
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0J HARRISON GOODWIN
IRS990/Form990PartVIISectionAGrp/PersonNm1BRAD WILLARD
IRS990/Form990PartVIISectionAGrp/PersonNm2GEORGE GIBSON
IRS990/Form990PartVIISectionAGrp/PersonNm3GENE BRANHAM
IRS990/Form990PartVIISectionAGrp/PersonNm4KAREN ECKFORD
IRS990/Form990PartVIISectionAGrp/PersonNm5MARGE SMALL
IRS990/Form990PartVIISectionAGrp/PersonNm6GENE WISE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0KCSD SUPERIN
IRS990/Form990PartVIISectionAGrp/TitleTxt1KCSD CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt072730830
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE MISSION OF KERSHAW COUNTY PUBLIC SCHOOLS FOUNDATION IS TO ACQUIRE, CONSTRUCT, FINANCE, PLEDGE, IMPROVE, MAINTAIN, OPERATE, MANAGE, LEASE, AND DISPOSE OF SCHOOL BUILDINGS AND OTHER PUBLIC EDUCATION FACILITIES FOR THE USE AND BENEFIT OF KERSHAW COUNTY SCHOOL DISTRICT AND TO ENCOURAGE AND PROMOTE PUBLIC EDUCATION THROUGH COOPERATIVE ARRANGEMENTS WITH GOVERNMENTAL ENTITIES AND ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) THAT PROVIDE PUBLIC EDUCATION IN KERSHAW COUNTY, SC.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/PrincipalOfficerNm0BRAD WILLARD
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ORGANIZATION IS A PUBLIC SCHOOL DISTRICT AND IS THEREFORE NOT REQUIRED TO OBTAIN RECOGNITION OF ITS PUBLIC CHARITY STATUS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 2
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0KERSHAW COUNTY SCHOOL DISTRICT
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt065823570
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0NET FACILITIES FOR DISTRICT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueProgramRltdAmt065823570
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0189954
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1143094
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt049207
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt136147
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt018702
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt126480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0J HARRISON GOODWIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRAD WILLARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0KCSD SUPERINTENDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1KCSD CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0257863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1205721
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0true
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0KERSHAW COUNTY PUBLIC SCHOOLS FOUNDA ADVANCE FUNDING OF SERIES 2006 FOUNDATION IPRB
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1KERSHAW COUNTY PUBLIC SCHOOLS FOUNDA 01/11/24
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1DATE REBATE COMPUTATION PERFORMED
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02015-12-03
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0412206742
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0492508BP0
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0108249625
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0KERSHAW COUNTY PUBLIC SCHOOLS FOUND
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0ADVANCE FUNDING OF SERIES 2006 FOUNDATION IPRB
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CreditEnhancementAmt0213869
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt01428502
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt0106607254
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt038895000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02015
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt0108249625
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF KERSHAW COUNTY PUBLIC SCHOOLS FOUNDATION IS TO ACQUIRE, CONSTRUCT, FINANCE, PLEDGE, IMPROVE, MAINTAIN, OPERATE, MANAGE, LEASE, AND DISPOSE OF SCHOOL BUILDINGS AND OTHER PUBLIC EDUCATION FACILITIES FOR THE USE AND BENEFIT OF KERSHAW COUNTY SCHOOL DISTRICT AND TO ENCOURAGE AND PROMOTE PUBLIC EDUCATION THROUGH COOPERATIVE ARRANGEMENTS WITH GOVERNMENTAL ENTITIES AND ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) THAT PROVIDE PUBLIC EDUCATION IN KERSHAW COUNTY, SC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DISTRICT CAN APPOINT A BOARD MEMBER IN THE EVENT OF A BOARD VACANCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS ARE APPOINTED BY THE BOARD OF DIRECTORS, SUBJECT TO APPROVAL OF THE SCHOOL DISTRICT. THE BOARD OF TRUSTEES OF THE SCHOOL DISTRICT ALSO HAS THE POWER TO REMOVE DIRECTORS AND CAN APPOINT A REPLACEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUE TO THE LIMITED ACTIVITY OF THE ENTITY, THERE WERE NO FORMAL BOARD MEETINGS DURING FY24.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 990 WILL BE REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICERS LISTED IN PART VII OF FORM 990 DO NOT RECEIVE COMPENSATION FROM THE FILING ORGANIZATION. COMPENSATION FROM RELATED ORGANIZATIONS IS SOLELY FOR WORK PERFORMED FOR THE RELATED ORGANIZATION (KERSHAW COUNTY SCHOOL DISTRICT). FOR THIS REASON, ALL COMPENSATION REVIEW PROCEDURES ARE HANDLED BY THE RELATED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NET EQUITY TO DISTRICT -6,772,331
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0true
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KERSHAW COUNTY SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0576000369
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02029 WEST DEKALB STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CAMDEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029020
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt08939131
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AUDITED FINANCIALS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0KERSHAW COUNTY SCHOOL DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt072859978
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt065948149
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt072859978
IRS990/TotalAssetsEOYAmt065948149
IRS990/TotalAssetsGrp/BOYAmt072859978
IRS990/TotalAssetsGrp/EOYAmt065948149
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02235332
IRS990/TotalFunctionalExpensesGrp/TotalAmt02235332
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt072859978
IRS990/TotalLiabilitiesEOYAmt065948149
IRS990/TotalLiabilitiesGrp/BOYAmt072859978
IRS990/TotalLiabilitiesGrp/EOYAmt065948149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt0130536
IRS990/TotalProgramServiceExpensesAmt02235332
IRS990/TotalProgramServiceRevenueAmt08939131
IRS990/TotalRevenueGrp/ExclusionAmt068532
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08939131
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09007663
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt072859978
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt065948149
IRS990/TotReportableCompRltdOrgAmt0333048
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02029 WEST DEKALB STREET
IRS990/USAddress/CityNm0CAMDEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029020
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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