Civic Intelligence

Kershaw County Public Schools Foundation

990 • Fiscal year 2020 • EIN 41-2206742

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 16, 2021

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

93rd percentile

1.00x

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

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

99th percentile

24.98x

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

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

18th percentile

$181,050

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

9th percentile

-5.6%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Revenue Growth

28th percentile

-6.3%

Faster revenue growth than 28% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$91,737,457

Down $5,458,333 (-5.6%) from 2019

Net Assets

Flat

$0

Flat from 2019

Liabilities

Down

$91,737,457

Down $5,458,333 (-5.6%) from 2019

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin34th percentile

Revenue

Down

$3,672,981

Down $245,854 (-6.3%) from 2019

Expenses

Down

$3,672,981

Down $245,854 (-6.3%) from 2019

Net Income

Flat

$0

Flat from 2019

Historical Trend

Balance Sheet Trend

Asset Growth9th 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

2020

Assets$91,737,457
Liabilities$91,737,457
Net Assets$0
Open 2020 Filing

Operations Trend

Revenue Growth28th 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

2020

Revenue$3,672,981
Expenses$3,672,981
Net Income$0
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 16, 2021
Return Version
2019v5.0
Gross Receipts
$3,672,981
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$97,072,804$91,615,938▼ $5,456,866
Cash and Non-Interest-Bearing Accounts$2,455$988▼ $1,467
Total Assets$97,195,790$91,737,457▼ $5,458,333
Other Assets Total$120,531$120,531→ $0
Liabilities
Tax Exempt Bond Liabilities$97,195,790$91,737,457▼ $5,458,333
Total Liabilities$97,195,790$91,737,457▼ $5,458,333
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$97,195,790$91,737,457▼ $5,458,333

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$91,615,938-$91,615,938
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleOtherTotal
William RobbinsSuperintinde$181,050$181,050

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$3,652,678
Program Service Revenue
$0
Investment Income
$20,303
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,672,981
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$3,667,981--$3,667,981
Other Expenses$5,000--$5,000
Total Functional Expenses$3,672,981$0$0$3,672,981
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$101,900,000Advance funding of series 2006 foundation iprb
BBond Premium2015-12-01$6,350,000-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$108,250,000--$1,647,746
B----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
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 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
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
Erin Boyce
Title
CFO - Kcsd
Phone
8034328416
Signed
2021-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erin Boyce
Formed
2006
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Greene Finney Llp
Address
211 E BUTLER RD STE C6, 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 AppendixShowing 400 of 403 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/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02455
IRS990/CashNonInterestBearingGrp/EOYAmt0988
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03652678
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt020303
IRS990/CYOtherExpensesAmt03672981
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt03672981
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03672981
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/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt03672981
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/HighestCompensatedEmployeeInd0X
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/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM ROBBINS
IRS990/Form990PartVIISectionAGrp/PersonNm1DONNIE WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm2GENE BRANHAM
IRS990/Form990PartVIISectionAGrp/PersonNm3KAREN ECKFORD
IRS990/Form990PartVIISectionAGrp/PersonNm4GEORGE GIBSON
IRS990/Form990PartVIISectionAGrp/PersonNm5AUSTIN SHEHEEN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARGE SMALL
IRS990/Form990PartVIISectionAGrp/PersonNm7GENE WISE
IRS990/Form990PartVIISectionAGrp/PersonNm8ERIN BOYCE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0181050
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1157937
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0SUPERINTINDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO-KCSD
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CFO - KCSD
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt03652678
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03672981
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt03667981
IRS990/InterestGrp/TotalAmt03667981
IRS990/InvestmentIncomeGrp/ExclusionAmt020303
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020303
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt097072804
IRS990/LandBldgEquipBasisNetGrp/EOYAmt091615938
IRS990/LandBldgEquipCostOrOtherBssAmt091615938
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/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0120531
IRS990/OtherAssetsTotalGrp/EOYAmt0120531
IRS990/OtherExpensesGrp/Desc0BOND ISSUANCE COSTS
IRS990/OtherExpensesGrp/ProgramServicesAmt05000
IRS990/OtherExpensesGrp/TotalAmt05000
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ERIN BOYCE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03903973
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt014862
IRS990/PYOtherExpensesAmt03918835
IRS990/PYTotalExpensesAmt03918835
IRS990/PYTotalRevenueAmt03918835
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/SupportAmt03652678
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0KERSHAW COUNTY SCHOOL DISTRICT
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt03652678
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt091615938
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt091615938
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091615938
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0181050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1157937
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WILLIAM ROBBINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DONNIE WILSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SUPERINTINDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO-KCSD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0181050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1157937
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd1true
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0IPRRB, SERIES 2015 ADVANCE FUNDING OF SERIES 2006 FOUNDATION IPRB
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE 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/RebateNotDueYetInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1true
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/DefeasedInd1true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0101900000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt16350000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0IPRRB SERIES 2015
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1BOND PREMIUM
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0ADVANCE FUNDING OF SERIES 2006 FOUNDATION IPRB
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/ProcsNonqualifiedBondRemdtdInd0true
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondDefeasedAmt0113850000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt01647746
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt04933069
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02015
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt0108250000
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt097195790
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt091737457
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt097195790
IRS990/TotalAssetsEOYAmt091737457
IRS990/TotalAssetsGrp/BOYAmt097195790
IRS990/TotalAssetsGrp/EOYAmt091737457
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt03652678
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03672981
IRS990/TotalFunctionalExpensesGrp/TotalAmt03672981
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt097195790
IRS990/TotalLiabilitiesEOYAmt091737457
IRS990/TotalLiabilitiesGrp/BOYAmt097195790
IRS990/TotalLiabilitiesGrp/EOYAmt091737457
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt03672981
IRS990/TotalRevenueGrp/ExclusionAmt020303
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03672981
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097195790
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt091737457
IRS990/TotReportableCompRltdOrgAmt0338987
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIN BOYCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO - KCSD
ReturnHeader/BusinessOfficerGrp/PhoneNum08034328416
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-16
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/PreparerFirmGrp/PreparerFirmEIN0522212837
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENE FINNEY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0211 E BUTLER RD STE C6
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAULDIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029662
ReturnHeader/PreparerPersonGrp/PhoneNum08644517381
ReturnHeader/PreparerPersonGrp/PreparationDt02021-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN DENISE EIDSON CPA
ReturnHeader/ReturnTs02021-04-12T15:00:34-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$91,737,457
Liabilities
$91,737,457
Net assets
$0
Revenue
$3,672,981
Expenses
$3,672,981
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
2020Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $50M-$100M nonprofits