Civic Intelligence

Kershaw County Public Schools Foundation

990 • Fiscal year 2018 • EIN 41-2206742

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 21, 2019

Organization ProfileN/A
2029 West Dekalb StreetCamden, SC 29020

(803) 432-8410

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Liabilities / Revenue

99th percentile

25.05x

Higher debt load relative to revenue than 99% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Net Margin

31st percentile

0.0%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Top Officer Pay

7th percentile

$156,000

Higher top officer pay than 7% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2018

Asset Growth

21st percentile

-2.7%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-2.1%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$102,414,123

Down $2,881,829 (-2.7%) from 2017

Net Assets

Flat

$0

Flat from 2017

Liabilities

Down

$102,414,123

Down $2,881,829 (-2.7%) from 2017

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin31st percentile

Revenue

Down

$4,088,306

Down $88,076 (-2.1%) from 2017

Expenses

Down

$4,088,306

Down $88,076 (-2.1%) from 2017

Net Income

Flat

$0

Flat from 2017

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$102,414,123
Liabilities$102,414,123
Net Assets$0
Open 2018 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$4,088,306
Expenses$4,088,306
Net Income$0
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 21, 2019
Return Version
2017v2.3
Gross Receipts
$4,088,306
Mission and Program Overview

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.

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
Land, Buildings, and Equipment, Net$105,174,492$102,291,437▼ $2,883,055
Cash and Non-Interest-Bearing Accounts$929$2,155▲ $1,226
Total Assets$105,295,952$102,414,123▼ $2,881,829
Other Assets Total$120,531$120,531→ $0
Liabilities
Tax Exempt Bond Liabilities$105,295,952$102,414,123▼ $2,881,829
Total Liabilities$105,295,952$102,414,123▼ $2,881,829
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$105,295,952$102,414,123▼ $2,881,829

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$102,291,437-$102,291,437
Compensation and Service Providers
Top Officer Pay7th percentile

Board Members and Trustees

NameTitle
Austin SheheenPresident
Gene BranhamDirector
Gene WiseDirector
Karen EckfordDirector
Marge SmallDirector
Donnie WilsonCFO-kcsd
George GibsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,081,304
Program Service Revenue
$0
Investment Income
$7,002
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,088,306
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$4,083,306--$4,083,306
Other Expenses$5,000--$5,000
Total Functional Expenses$4,088,306$0$0$4,088,306
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
AIprrb Series 20152015-12-03$101,900,000For the acquisition and construction of major capital facilities that are
BBond Premium2015-12-01$6,350,000-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----
B----

Bond Financing Compliance

No rebate due
No
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
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

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

“Copy of the form 990 will be reviewed by the board members and approved.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Kershaw County Public Schools
EIN
41-2206742
Phone
8034328410
Address
2029 WEST DEKALB STREET, CAMDEN, SC 29020

Signing Officer

Name
Donnie Wilson
Title
CFO-kcsd
Phone
8034328416
Signed
2019-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donnie Wilson
Formed
2006
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Greene Finney Llp
Address
211 EAST BUTLER ROAD STE C-6, MAULDIN, SC 29662
Preparer
Susan Denise Eidson CPA
Phone
8644517381
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.”

Raw XML Appendix387 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO 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/PersonNm0KERSHAW COUNTY SCHOOL DISTRICT
IRS990/BooksInCareOfDetail/PhoneNum08037999800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01301 DUBOSE COURT
IRS990/BooksInCareOfDetail/USAddress/CityNm0CAMDEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029020
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0929
IRS990/CashNonInterestBearingGrp/EOYAmt02155
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04081304
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07002
IRS990/CYOtherExpensesAmt04088306
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt04088306
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04088306
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0INSTALLMENT PURCHASE REVENUE BONDS AND INSTALLMENT PURCHASE REFUNDING REVENUE BONDS WERE ISSUED BY THE FOUNDATION AND WERE USED FOR THE ACQUISITION AND CONSTRUCTION OF MAJOR CAPITAL FACILITIES THAT ARE BEING LEASED BACK TO THE SCHOOL DISTRICT OF KERSHAW COUNTY, SC.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt04088306
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.10
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0AUSTIN SHEHEEN
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE GIBSON
IRS990/Form990PartVIISectionAGrp/PersonNm2GENE BRANHAM
IRS990/Form990PartVIISectionAGrp/PersonNm3KAREN ECKFORD
IRS990/Form990PartVIISectionAGrp/PersonNm4MARGE SMALL
IRS990/Form990PartVIISectionAGrp/PersonNm5GENE WISE
IRS990/Form990PartVIISectionAGrp/PersonNm6DONNIE WILSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6156000
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6CFO-KCSD
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt04081304
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04088306
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt04083306
IRS990/InterestGrp/TotalAmt04083306
IRS990/InvestmentIncomeGrp/ExclusionAmt07002
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07002
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0105174492
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0102291437
IRS990/LandBldgEquipCostOrOtherBssAmt0102291437
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO 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
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0120531
IRS990/OtherAssetsTotalGrp/EOYAmt0120531
IRS990/OtherExpensesGrp/Desc0BOND ISSUANCE COSTS
IRS990/OtherExpensesGrp/ProgramServicesAmt05000
IRS990/OtherExpensesGrp/TotalAmt05000
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DONNIE WILSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04175962
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0420
IRS990/PYOtherExpensesAmt04176382
IRS990/PYTotalExpensesAmt04176382
IRS990/PYTotalRevenueAmt04176382
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0576000369
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt04081304
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0KERSHAW COUNTY SCHOOL DISTRICT
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt04081304
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0102291437
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0102291437
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0102291437
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0156000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DONNIE WILSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CFO-KCSD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0156000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd1false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0IPRRB, SERIES 2015 BEING LEASED BACK TO THE DISTRICT.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE K - PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02015-12-03
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12015-12-01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0412206742
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0492508AY2
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0101900000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt16350000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0IPRRB SERIES 2015
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1BOND PREMIUM
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0FOR THE ACQUISITION AND CONSTRUCTION OF MAJOR CAPITAL FACILITIES THAT ARE
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO 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/ExplanationTxt1COPY OF THE FORM 990 WILL BE REVIEWED BY THE BOARD MEMBERS AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt0105295952
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt0102414123
IRS990/TaxExemptBondsInd0true
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0105295952
IRS990/TotalAssetsEOYAmt0102414123
IRS990/TotalAssetsGrp/BOYAmt0105295952
IRS990/TotalAssetsGrp/EOYAmt0102414123
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt04081304
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04088306
IRS990/TotalFunctionalExpensesGrp/TotalAmt04088306
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105295952
IRS990/TotalLiabilitiesEOYAmt0102414123
IRS990/TotalLiabilitiesGrp/BOYAmt0105295952
IRS990/TotalLiabilitiesGrp/EOYAmt0102414123
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt04088306
IRS990/TotalRevenueGrp/ExclusionAmt07002
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04088306
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0105295952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0102414123
IRS990/TotReportableCompRltdOrgAmt0156000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02029 WEST DEKALB STREET
IRS990/USAddress/CityNm0CAMDEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029020
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNIE WILSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO-KCSD
ReturnHeader/BusinessOfficerGrp/PhoneNum08034328416
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KERSHAW COUNTY PUBLIC SCHOOLS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0KERS
ReturnHeader/Filer/EIN0412206742
ReturnHeader/Filer/PhoneNum08034328410
ReturnHeader/Filer/USAddress/AddressLine1Txt02029 WEST DEKALB STREET
ReturnHeader/Filer/USAddress/CityNm0CAMDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029020
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C4F4301BCA08B0DA86AB5E5E1BC737D06AE3FF09
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0707C1617CD59749002751B9FCFB10D24BCFE7340
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-02-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:16:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522212837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENE FINNEY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0211 EAST BUTLER ROAD STE C-6
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAULDIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029662
ReturnHeader/PreparerPersonGrp/PhoneNum08644517381
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN DENISE EIDSON CPA
ReturnHeader/ReturnTs02019-02-08T13:16:25-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$102,414,123
Liabilities
$102,414,123
Net assets
$0
Revenue
$4,088,306
Expenses
$4,088,306
Net income
$0
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
2018Detailed filing. Detailed filing data is available for this year.$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