Civic Intelligence

Lowcountry Montessori School

EIN 46-3469661 • 501(c)3 • Beaufort, SC

View Organization Page

Profile

The mission of lowcountry montessori school is to provide an authentic montessori education building a foundation for lifelong learning.

749 Broad River DriveBeaufort, SC 29906

www.lowcountrymontessori.com

Siviq Scores

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

Liabilities / Assets

94th percentile

1.04x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

2.30x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

54th percentile

5.8%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$99,013

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

93rd percentile

48%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.1%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$10,515,326

Up $3,396,089 (+48%) from 2023

Liabilities

Up

$10,883,886

Up $3,124,357 (+40%) from 2023

Net Assets

Up

-$368,560

Up $271,732 (+42%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin54th percentile

Revenue

Up

$4,723,694

Up $270,061 (+6.1%) from 2023

Expenses

Down

$4,451,961

Down $185,225 (-4.0%) from 2023

Net Income

Up

$271,733

Up $455,286 (+248%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2014: $15,925Liabilities 2014: $74,046Net Assets 2014: -$58,1212014Assets 2015: $1,908,204Liabilities 2015: $1,646,298Net Assets 2015: $261,9062015Assets 2016: $6,253,276Liabilities 2016: $6,307,216Net Assets 2016: -$53,9402016Assets 2017: $7,547,179Liabilities 2017: $7,564,935Net Assets 2017: -$17,7562017Assets 2018: $7,286,669Liabilities 2018: $7,522,747Net Assets 2018: -$236,0782018Assets 2019: $7,085,893Liabilities 2019: $7,562,893Net Assets 2019: -$477,0002019Assets 2020: $7,270,659Liabilities 2020: $7,809,441Net Assets 2020: -$538,7822020Assets 2021: $8,675,661Liabilities 2021: $9,179,732Net Assets 2021: -$504,0712021Assets 2022: $8,726,516Liabilities 2022: $9,183,255Net Assets 2022: -$456,7392022Assets 2023: $7,119,237Liabilities 2023: $7,759,529Net Assets 2023: -$640,2922023Assets 2024: $10,515,326Liabilities 2024: $10,883,886Net Assets 2024: -$368,5602024

Highlighted filing

2024

Assets$10,515,326
Liabilities$10,883,886
Net Assets-$368,560
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $36,743Expenses 2014: $94,864Net Income 2014: -$58,1212014Revenue 2015: $2,248,819Expenses 2015: $1,989,737Net Income 2015: $259,0822015Revenue 2016: $3,280,382Expenses 2016: $3,596,228Net Income 2016: -$315,8462016Revenue 2017: $3,875,749Expenses 2017: $3,839,565Net Income 2017: $36,1842017Revenue 2018: $3,799,628Expenses 2018: $3,770,229Net Income 2018: $29,3992018Revenue 2019: $3,809,978Expenses 2019: $4,050,900Net Income 2019: -$240,9222019Revenue 2020: $3,858,885Expenses 2020: $3,920,667Net Income 2020: -$61,7822020Revenue 2021: $3,995,445Expenses 2021: $3,960,734Net Income 2021: $34,7112021Revenue 2022: $4,087,903Expenses 2022: $4,040,571Net Income 2022: $47,3322022Revenue 2023: $4,453,633Expenses 2023: $4,637,186Net Income 2023: -$183,5532023Revenue 2024: $4,723,694Expenses 2024: $4,451,961Net Income 2024: $271,7332024

Highlighted filing

2024

Revenue$4,723,694
Expenses$4,451,961
Net Income$271,733
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,515,326
Liabilities
$10,883,886
Net assets
-$368,560
Revenue
$4,723,694
Expenses
$4,451,961
Net income
$271,733
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.5$10.9$0.37$4.72$4.45$0.27
2023Detailed filing. Detailed filing data is available for this year.$7.12$7.76$0.64$4.45$4.64$0.18
2022Detailed filing. Detailed filing data is available for this year.$8.73$9.18$0.46$4.09$4.04$0.05
2021Detailed filing. Detailed filing data is available for this year.$8.68$9.18$0.50$4.00$3.96$0.03
2020Detailed filing. Detailed filing data is available for this year.$7.27$7.81$0.54$3.86$3.92$0.06
2019Detailed filing. Detailed filing data is available for this year.$7.09$7.56$0.48$3.81$4.05$0.24
2018Detailed filing. Detailed filing data is available for this year.$7.29$7.52$0.24$3.80$3.77$0.03
2017Detailed filing. Detailed filing data is available for this year.$7.55$7.56$0.02$3.88$3.84$0.04
2016Detailed filing. Detailed filing data is available for this year.$6.25$6.31$0.05$3.28$3.60$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.91$1.65$0.26$2.25$1.99$0.26
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.07$0.06$0.04$0.09$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$4,723,694
Mission and Program Overview

Mission

The mission of lowcountry montessori school is to provide an authentic montessori education building a foundation for lifelong learning.

Lowcountry montessori school is a free public charter school for grades k through 12th. We are the first montessori school in the state of south carolina to offer a public montessori high school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,730,836$5,618,511▼ $112,325
Cash and Non-Interest-Bearing Accounts$899,845$626,169▼ $273,676
Pledges and Grants Receivable$14,000$142,811▲ $128,811
Accounts Receivable$121,785$81,826▼ $39,959
Prepaid Expenses and Deferred Charges$9,849$4,837▼ $5,012
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-640,292$-368,560▲ $271,732
Total Assets$7,119,237$10,515,326▲ $3,396,089
Other Assets Total$342,922$4,041,172▲ $3,698,250
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,544,000$10,583,585▲ $3,039,585
Accounts Payable and Accrued Expenses$162,567$153,192▼ $9,375
Deferred Revenue$52,962$137,274▲ $84,312
Other Liabilities$0$9,835▲ $9,835
Total Liabilities$7,759,529$10,883,886▲ $3,124,357
Net Assets / Fund Balance
Total Net Assets Fund Balance$-640,292$-368,560▲ $271,732
Total Liabilities and Net Assets / Fund Balance$7,119,237$10,515,326▲ $3,396,089

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,586,474$575,032$6,161,506
Equipment$32,037$91,595$123,632
Other Assets Org$4,041,172--
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy HornDirectorFT$99,013$99,013

Board Members and Trustees

NameTitle
Greg AlexanderBoard Chair
Jennifer PooleTreasurer/vice Chair
Angela WrightBoard Member
Kristine ScottSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,467,849
Program Service Revenue
$241,172
Investment Income
$14,298
Other Revenue
$375
All Other Contributions
$83,663
Change in Net Assets
$271,733

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,723,694
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,723,694
Total Revenue per Form 990
$4,723,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,323,088
Other Expenses$1,128,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,224,310$464,992-$2,689,302
Payroll Taxes$386,086$78,338-$464,424
Occupancy$252,322--$252,322
Depreciation Depletion$132,924$33,231-$166,155
Fees for Services Other$105,236$1,786-$107,022
Current Officers, Directors, Trustees, and Key Employees-$99,013-$99,013
Fees for Services Accounting-$67,557-$67,557
Pension Plan Contributions$47,913$18,259-$66,172
All Other Expenses$10,522$28,284-$38,806
Other Expenses$36,888$80,963-$36,888
Information Technology$19,614$5,976-$25,590
Interest$22,933--$22,933
Advertising-$16,098-$16,098
Office Expenses-$11,670-$11,670
Travel$1,837$5,465-$7,302
Fees for Services Legal-$5,876-$5,876
Insurance-$5,806-$5,806
Other Employee Benefits$4,121$56-$4,177
Total Functional Expenses$3,528,591$923,370$0$4,451,961

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,451,961
Total Expenses per Audited Statements$4,451,961
Total Expenses per Form 990$4,451,961
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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

Other Reported Liabilities

LiabilityAmount
Due to Sc Dept of Education$9,835
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The board of directors is presented a copy of the return for approval. Prior to filing, the board authorizes the director to sign the return and file.”

Form 990, Part VI, Section B, Line 12C

“A conflict of interest questionnaire is distributed as part of the annual audit. In the event of a conflict the board meber would recuse himself/herself from official discussion an vote.”

Form 990, Part VI, Section B, Line 15

“The independent board approves salaries each year during the budget approval process. The budget approval process is documented in board minutes. Salary schedules from local county school districts are used.”

Form 990, Part VI, Section C, Line 18

“The school's 990 is available upon written request”

Form 990, Part VI, Section C, Line 19

“The school's governing documents, conflict of interest policy, and financial statements are available upon written request”

Filing and Contact Details

Filer

Filer Name
Lowcountry Montessori School
EIN
46-3469661
Phone
8433220577
Address
749 BROAD RIVER DRIVE, BEAUFORT, SC 29906

Signing Officer

Name
Amy Horn
Title
Director
Phone
8433220577
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Horn
Formed
2014
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
4
Employees
106
Volunteers
100

Preparer

Firm
Martin Smith & Company Cpas Pa
Address
1212 HAYWOOD ROAD BLDG 100, GREENVILLE, SC 29615-2200
Preparer
David a Smith
Phone
8642321040
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING -1.”

Financial Statement Notes

PART X, LINE 2:

“The financial statements were prepared in accordance with governmental accounting standards, which does not require the adoption of fin 48.”

Raw XML AppendixShowing 400 of 458 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.

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IRS990/ActivityOrMissionDesc0LOWCOUNTRY MONTESSORI SCHOOL IS A FREE PUBLIC CHARTER SCHOOL FOR GRADES K THROUGH 12TH. WE ARE THE FIRST MONTESSORI SCHOOL IN THE STATE OF SOUTH CAROLINA TO OFFER A PUBLIC MONTESSORI HIGH SCHOOL.
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IRS990/Desc0LOWCOUNTRY MONTESSORI SCHOOL IMPLEMENTS AN AUTHENTIC MONTESSORI ENVIRONMENT FOR PRIMARY THROUGH HIGH SCHOOL. WE USE MULTI-AGED CLASSROOMS, MONTESSORI TRAINED GUIDES, CLASSROOMS STOCKED WITH MONTESSORI MATERIALS, TO MEET CHILDREN WHERE THEY ARE IN THE CURRICULUM. IF A CHILD IS IN NEED FOR REMEDIATION OR ADVANCED LESSONS, THE CURRICULUM IS SET UP TO MEET THE CHILD WHERE THEY ARE.LOWCOUNTRY MONTESSORI SCHOOL BELIEVES IN FOLLOWING THE CHILD. IF CHILDREN HAVE A CAREFULLY PREPARED ENVIRONMENT, WITH PURPOSEFUL MATERIALS AND A TRAINED GUIDE, THEY OFTEN ARE INTERESTED IN THE ENVIRONMENT AND INTRINSICALLY MOTIVATED TO LEARN. LOWCOUNTRY MONTESSORI SCHOOL'S CURRICULUM ALSO HAS A PEACE CURRICULUM OR CONFLICT RESOLUTION COMPONENT. THIS IS SOMETHING THAT IS DONE AT ALL LEVELS. BECAUSE OF THIS CURRICULUM, WE SEE STUDENTS BEGIN TO RESOLVE CONFLICT AT AN EARLY AGE.LOWCOUNTRY MONTESSORI SCHOOL'S SECONDARY PROGRAM CURRICULUM HAS A FINE ART FOCUS WITH AN EMPHASIS ON ENVIRONMENTAL SCIENCES AND PRACTICAL LIFE SKILLS. STUDENTS ARE TAUGHT CULINARY SKILLS, METAL WORKING, TEXTILES, PHOTOGRAPHY, DRAWING, MUSIC, DANCE AS WELL AS OTHER RELATED ARTS. WE ALSO OFFER CLASSES SKILLS SUCH AS HORTICULTURE, SPEECH AND DEBATE, SELF AND SOCIAL RESPONSIBILITY AND IN THEIR SENIOR YEAR, STUDENTS ARE EXPECTED TO DO A THESIS ON A TOPIC OF CHOICE.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt010583585
IRS990/NetAssetsOrFundBalancesBOYAmt0-640292
IRS990/NetAssetsOrFundBalancesEOYAmt0-368560
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0375
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0375
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0252322
IRS990/OccupancyGrp/TotalAmt0252322
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011670
IRS990/OfficeExpensesGrp/TotalAmt011670
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0342922
IRS990/OtherAssetsTotalGrp/EOYAmt04041172
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt056
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04121
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04177
IRS990/OtherExpensesGrp/Desc0STUDENT SUPPLIES & TEXT
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2FEE PAID TO DISTRICT
IRS990/OtherExpensesGrp/Desc3SCHOOL LUNCH EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt080963
IRS990/OtherExpensesGrp/ProgramServicesAmt0142653
IRS990/OtherExpensesGrp/ProgramServicesAmt1141232
IRS990/OtherExpensesGrp/ProgramServicesAmt236888
IRS990/OtherExpensesGrp/TotalAmt0142653
IRS990/OtherExpensesGrp/TotalAmt1141232
IRS990/OtherExpensesGrp/TotalAmt280963
IRS990/OtherExpensesGrp/TotalAmt336888
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt09835
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0464992
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02224310
IRS990/OtherSalariesAndWagesGrp/TotalAmt02689302
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt078338
IRS990/PayrollTaxesGrp/ProgramServicesAmt0386086
IRS990/PayrollTaxesGrp/TotalAmt0464424
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt018259
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt047913
IRS990/PensionPlanContributionsGrp/TotalAmt066172
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt014000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0142811
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09849
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04837
IRS990/PrincipalOfficerNm0AMY HORN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0PUPIL ACTIVITY
IRS990/ProgramServiceRevenueGrp/Desc1TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3SCHOOL LUNCH SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0100640
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170970
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt251606
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt317956
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0100640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt251606
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt317956
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04198617
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02266
IRS990/PYOtherExpensesAmt01590405
IRS990/PYOtherRevenueAmt06505
IRS990/PYProgramServiceRevenueAmt0246245
IRS990/PYRevenuesLessExpensesAmt0-183553
IRS990/PYSalariesCompEmpBnftPaidAmt03046781
IRS990/PYTotalExpensesAmt04637186
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04453633
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0271733
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0375
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0241172
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-640292
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-368560
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05586474
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0575032
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06161506
IRS990ScheduleD/EquipmentGrp/BookValueAmt032037
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091595
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0123632
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04451961
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04041172
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION & PROGRESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09835
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO SC DEPT OF EDUCATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04723694
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05618511
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04041172
IRS990ScheduleD/TotalExpensesPerForm990Amt04451961
IRS990ScheduleD/TotalLiabilityAmt09835
IRS990ScheduleD/TotalRevenuePerForm990Amt04723694
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04723694
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04451961
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM FEDERAL AND STATE SOURCES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS IS PRESENTED A COPY OF THE RETURN FOR APPROVAL. PRIOR TO FILING, THE BOARD AUTHORIZES THE DIRECTOR TO SIGN THE RETURN AND FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONFLICT OF INTEREST QUESTIONNAIRE IS DISTRIBUTED AS PART OF THE ANNUAL AUDIT. IN THE EVENT OF A CONFLICT THE BOARD MEBER WOULD RECUSE HIMSELF/HERSELF FROM OFFICIAL DISCUSSION AN VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INDEPENDENT BOARD APPROVES SALARIES EACH YEAR DURING THE BUDGET APPROVAL PROCESS. THE BUDGET APPROVAL PROCESS IS DOCUMENTED IN BOARD MINUTES. SALARY SCHEDULES FROM LOCAL COUNTY SCHOOL DISTRICTS ARE USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL'S 990 IS AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING -1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0LOWCOUNTRY MONTESSORI SCHOOL INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0352512400
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd01
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.51990
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0EXCLUDED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0CAPITAL PROVIDED FOR CHARTER SCHOOL OPERATIONS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0LOWCOUNTRY MONTESSORI CHARTER SCHOOL LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt0749 BROAD RIVER DRIVE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0PORT ROYAL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd029906
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07119237
IRS990/TotalAssetsEOYAmt010515326
IRS990/TotalAssetsGrp/BOYAmt07119237
IRS990/TotalAssetsGrp/EOYAmt010515326
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04467849
IRS990/TotalEmployeeCnt0106
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0923370
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03528591
IRS990/TotalFunctionalExpensesGrp/TotalAmt04451961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07759529
IRS990/TotalLiabilitiesEOYAmt010883886
IRS990/TotalLiabilitiesGrp/BOYAmt07759529

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