Civic Intelligence

South Carolina Governors School For

EIN 57-0881347 • 501(c)3 • Columbia, SC

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Profile

The foundation supports the sc school for science & mathematics (gssm) by giving voice to its needs, providing supplemental funds to augment its programs, and informing the public of its accomplishments and contributions to the quality of life and economic prosperity of south carolina.

2711 Middleburg Drive 205Columbia, SC 29204

www.scgssm.org/SUPPORT/GSSM-FOUNDATION-BOARD

Siviq Scores

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

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.05x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

47th percentile

$177,025

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

16%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$17,546,943

Up $1,626,177 (+10%) from 2024

Liabilities

Down

$98,854

Down $50,110 (-34%) from 2024

Net Assets

Up

$17,448,089

Up $1,676,287 (+11%) from 2024

Operations
Liabilities / Revenue20th percentileNet Margin82nd percentile

Revenue

Up

$2,128,070

Up $288,687 (+16%) from 2024

Expenses

Up

$1,439,008

Up $64,146 (+4.7%) from 2024

Net Income

Up

$689,062

Up $224,541 (+48%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $12,427,447Liabilities 2011: $186,846Net Assets 2011: $12,240,6012011Assets 2012: $12,119,283Liabilities 2012: $135,807Net Assets 2012: $11,983,4762012Assets 2013: $12,446,509Liabilities 2013: $122,133Net Assets 2013: $12,324,3762013Assets 2014: $12,965,165Liabilities 2014: $238,928Net Assets 2014: $12,726,2372014Assets 2015: $12,559,060Liabilities 2015: $382,273Net Assets 2015: $12,176,7872015Assets 2016: $12,002,523Liabilities 2016: $317,894Net Assets 2016: $11,684,6292016Assets 2017: $12,504,906Liabilities 2017: $307,601Net Assets 2017: $12,197,3052017Assets 2018: $12,318,934Liabilities 2018: $219,567Net Assets 2018: $12,099,3672018Assets 2019: $12,039,745Liabilities 2019: $118,658Net Assets 2019: $11,921,0872019Assets 2020: $12,363,089Liabilities 2020: $149,684Net Assets 2020: $12,213,4052020Assets 2021: $15,298,618Liabilities 2021: $159,049Net Assets 2021: $15,139,5692021Assets 2022: $13,026,794Liabilities 2022: $79,882Net Assets 2022: $12,946,9122022Assets 2023: $13,970,033Liabilities 2023: $143,291Net Assets 2023: $13,826,7422023Assets 2024: $15,920,766Liabilities 2024: $148,964Net Assets 2024: $15,771,8022024Assets 2025: $17,546,943Liabilities 2025: $98,854Net Assets 2025: $17,448,0892025

Highlighted filing

2025

Assets$17,546,943
Liabilities$98,854
Net Assets$17,448,089
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,598,1092011Expenses 2012: $1,866,7912012Expenses 2013: $1,897,3772013Revenue 2014: $2,032,357Expenses 2014: $2,360,696Net Income 2014: -$328,3392014Revenue 2015: $2,200,855Expenses 2015: $2,389,656Net Income 2015: -$188,8012015Revenue 2016: $2,099,268Expenses 2016: $2,231,845Net Income 2016: -$132,5772016Revenue 2017: $2,050,142Expenses 2017: $2,340,649Net Income 2017: -$290,5072017Revenue 2018: $1,225,046Expenses 2018: $1,691,704Net Income 2018: -$466,6582018Revenue 2019: $1,528,857Expenses 2019: $1,621,927Net Income 2019: -$93,0702019Revenue 2020: $1,878,808Expenses 2020: $1,081,495Net Income 2020: $797,3132020Revenue 2021: $1,399,060Expenses 2021: $999,807Net Income 2021: $399,2532021Revenue 2022: $1,346,184Expenses 2022: $1,258,158Net Income 2022: $88,0262022Revenue 2023: $1,256,044Expenses 2023: $1,342,489Net Income 2023: -$86,4452023Revenue 2024: $1,839,383Expenses 2024: $1,374,862Net Income 2024: $464,5212024Revenue 2025: $2,128,070Expenses 2025: $1,439,008Net Income 2025: $689,0622025

Highlighted filing

2025

Revenue$2,128,070
Expenses$1,439,008
Net Income$689,062
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,546,943
Liabilities
$98,854
Net assets
$17,448,089
Revenue
$2,128,070
Expenses
$1,439,008
Net income
$689,062
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.5$0.10$17.4$2.13$1.44$0.69
2024Detailed filing. Detailed filing data is available for this year.$15.9$0.15$15.8$1.84$1.37$0.46
2023Detailed filing. Detailed filing data is available for this year.$14.0$0.14$13.8$1.26$1.34$0.09
2022Detailed filing. Detailed filing data is available for this year.$13.0$0.08$12.9$1.35$1.26$0.09
2021Detailed filing. Detailed filing data is available for this year.$15.3$0.16$15.1$1.40$1.00$0.40
2020Detailed filing. Detailed filing data is available for this year.$12.4$0.15$12.2$1.88$1.08$0.80
2019Detailed filing. Detailed filing data is available for this year.$12.0$0.12$11.9$1.53$1.62$0.09
2018Detailed filing. Detailed filing data is available for this year.$12.3$0.22$12.1$1.23$1.69$0.47
2017Detailed filing. Detailed filing data is available for this year.$12.5$0.31$12.2$2.05$2.34$0.29
2016Detailed filing. Detailed filing data is available for this year.$12.0$0.32$11.7$2.10$2.23$0.13
2015Detailed filing. Detailed filing data is available for this year.$12.6$0.38$12.2$2.20$2.39$0.19
2014Detailed filing. Detailed filing data is available for this year.$13.0$0.24$12.7$2.03$2.36$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$0.12$12.3$1.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$0.14$12.0$1.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$0.19$12.2$1.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 9, 2026
Return Version
2024v5.5
Gross Receipts
$3,107,861
Mission and Program Overview

Mission

The foundation supports the sc school for science & mathematics (gssm) by giving voice to its needs, providing supplemental funds to augment its programs, and informing the public of its accomplishments and contributions to the quality of life and economic prosperity of south carolina.

The foundation advocates for the south carolina governor's school of science & mathematics and provides funds and support to enhance its programs and educational endeavors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$14,650,625$16,312,468▲ $1,661,843
Savings and Temporary Cash Investments$555,091$619,573▲ $64,482
Cash and Non-Interest-Bearing Accounts$529,138$315,289▼ $213,849
Pledges and Grants Receivable$119,098$262,255▲ $143,157
Prepaid Expenses and Deferred Charges$6,023$6,792▲ $769
Land, Buildings, and Equipment, Net$1,714$1,572▼ $142
Total Assets$15,920,766$17,546,943▲ $1,626,177
Other Assets Total$59,077$28,994▼ $30,083
Liabilities
Accounts Payable and Accrued Expenses$63,380$38,474▼ $24,906
Other Liabilities$64,486$35,063▼ $29,423
Deferred Revenue$21,098$25,317▲ $4,219
Total Liabilities$148,964$98,854▼ $50,110
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,377,877$17,134,728▲ $1,756,851
Net Assets Without Donor Restrictions$393,925$313,361▼ $80,564
Total Net Assets Fund Balance$15,771,802$17,448,089▲ $1,676,287
Total Liabilities and Net Assets / Fund Balance$15,920,766$17,546,943▲ $1,626,177

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,572$12,845$14,417
Leasehold Improvements$0$1,044$1,044
Other Securities$16,312,468--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$15,125,820-▲ $1,992,217$345,805$16,772,232
2023$13,251,688$107,242▲ $1,801,996$35,108$15,125,820
2022$12,089,407$154,601▲ $1,321,015$313,335$13,251,688
2021$14,121,742$31,190▼ $1,976,565$86,960$12,089,407
2020$11,481,574$43,268▲ $3,104,051$507,151$14,121,742
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth DinndorfExecutive DirectorFT$173,355$3,670$177,025

Board Members and Trustees

NameTitle
Michael M ShetterlyPast President
Patrick J ClearyPresident
Royce ShannonVice President
Danny DorselEx Officio
Robert J BrownEx Officio
Andrew EtkindMember
Ann F TrappMember
Ashley DaughertyMember
Brad AlexanderMember
Brian FastMember
Brian LynchMember
Connie CainMember
Deborah D LocklairMember
Douglas KimMember
Dr Brigid V TroanMember
Dr Vik BebartaMember
Eduardo TorresMember
James W Apple JrMember
Jane CampbellMember
Jeff GillMember
Jun XuMember
L Bailes BrownMember
Lauren GriffithMember
Marci TutenMember
Mark GiulianiMember
Mary Morton BellMember
Michele PridgenMember
N Tyrone EllisMember
Nicole FlippinMember
Robert V Porter IvMember
S Willing KingMember
Sarah P SpruillMember
Shannon PahulaMember
Suzana CizmicMember
Tom HodgeMember
W Anthony JacksonMember
Wilson WhiteMember
James P RourkeSecretary
Mary GentryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,125,726
Program Service Revenue
$0
Investment Income
$1,080,089
Other Revenue
$-77,745
All Other Contributions
$947,896
Change in Net Assets
$689,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,089,968
Revenue Not Reported on Financial Statements
$38,102
Revenue Not Reported on Form 990
$1,080,462
Total Revenue per Audited Statements
$3,170,430
Total Revenue per Form 990
$2,128,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$941,302
Salaries, Compensation, and Employee Benefits$497,706
Total Fundraising Expense$100,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,132$39,344$38,352$240,828
Current Officers, Directors, Trustees, and Key Employees$120,675$29,104$28,370$178,149
Fees for Services Other$12,345$41,280$879$54,504
Fees for Service Investment Mgmnt Fees$38,102--$38,102
Other Employee Benefits$24,330$5,683$5,505$35,518
Payroll Taxes$21,727$5,075$4,916$31,718
Travel$22,247$4,449$3,989$30,685
Office Expenses$22,260$3,251$4,381$29,892
Information Technology$19,978$849$4,268$25,095
Occupancy$14,150$4,422$3,538$22,110
Other Expenses$700,557$14,102-$14,102
Pension Plan Contributions$7,873$1,839$1,781$11,493
Advertising$8,922-$2,423$11,345
Depreciation Depletion$6,493$1,299$1,164$8,956
Insurance$2,578$2,793$583$5,954
Total Functional Expenses$1,185,369$153,490$100,149$1,439,008

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,494,143
Total Expenses per Form 990$1,439,008
Expenses per Audited Statements$1,400,906
Expenses Not Reported on Form 990$93,237
Expenses Not Reported on Financial Statements$38,102
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$93,237
Fundraising Gross Income$15,492
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Around the World$56,425$12,241$4,062$8,179
Townes Award$136,897$3,251$22,744$-19,493
Total Events$193,322$15,492$93,237$-77,745
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$35,063
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
No
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 draft is reviewed by the treasurer and the finance committee. After they complete their review, the draft is sent to the entire board for review prior to filing.”

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

“The conflicts of interest policy is reviewed and acknowledged by all board members on an annual basis. If a potential conflict arises during the year, the interested board member shall recuse himself/herself from all discussions and vote on the matter.”

Form 990, Part VI, Section B, Line 15A

“The performance of the foundation's executive director is reviewed annually by the president of the south carolina governor's school of science & mathematics. Upon completion of this performance review, the personnel committee of the foundation reviews the executive director's activities and accomplishments as well as progress made with respect to the foundation's financial and organizational goals. Compensation ranges are determined based on the salary of professionals in similarly-situated positions. Relying upon on all of this information, the personnel committee makes a recommendation for the executive director's annual compensation which is approved by the board of directors. The decision is documented. Compensation for other key employees is based upon performance reviews conducted by the executive director and included in the annual budget approved by the board.”

Form 990, Part VI, Section C, Line 19

“The foundation maintains copies of their governing documents, exemption application, annual financial statements and annual form 990 in their office, and these are available for public inspection upon written request.”

Filing and Contact Details

Filer

Filer Name
South Carolina Governors School for
EIN
57-0881347
Phone
8032529152
Address
2711 MIDDLEBURG DRIVE 205, COLUMBIA, SC 29204

Signing Officer

Name
Eduardo Torres
Title
Treasurer
Phone
8032529152
Signed
2026-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eduardo Torres
Formed
1990
Legal Domicile
Sc
Voting Board Members
36
Independent Board Members
36
Employees
5
Volunteers
36

Preparer

Firm
Elliott Davis Advisory LLC
Address
500 EAST MOREHEAD STREET SUITE 700, CHARLOTTE, NC 28202
Preparer
Janice a Ratica
Phone
7043338881
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The finance committee oversees the audit process.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the foundation and recognize a tax liability (or asset) if the foundation has taken an uncertain position that more likely than not would not be substantiated upon examination by the irs. Management has analyzed the tax positions taken by the foundation, and has concluded that as of june 30, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense netted against fundraising revenue 93,237.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense netted against fundraising revenue 93,237.”

Raw XML AppendixShowing 400 of 810 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/ActivityOrMissionDesc0THE FOUNDATION ADVOCATES FOR THE SOUTH CAROLINA GOVERNOR'S SCHOOL OF SCIENCE & MATHEMATICS AND PROVIDES FUNDS AND SUPPORT TO ENHANCE ITS PROGRAMS AND EDUCATIONAL ENDEAVORS.
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IRS990/Desc0THESE EXPENSES INCLUDE MANY OF THE PROGRAMS THAT THE FOUNDATION FUNDS ON BEHALF OF GSSM INCLUDING: FINANCIAL AID FOR MEAL PLANS AND OTHER STUDENT ASSISTANCE, WHICH CAN INCLUDE APPLICATION FEES, COLLEGE VISITS, TEST FEES THAT STUDENT MAY INCUR BUT WHO FINANCIALLY MAY NOT BE ABLE TO AFFORD, STUDENT COUNCIL PROJECTS. WE ALSO SUPPORT THE STUDENTS IN THEIR ACADEMICS CLUBS AND COMPETITIONS WITH FUNDS FOR EQUIPMENT, TRAVEL, LODGING AND FOOD, ACCELERATE, GSSM'S STATEWIDE VIRTUAL ENGINEERING PROGRAM, ECONOMICS & FINANCE INSTITUTE, PASE, STATEWIDE TEACHER TRAINING, AND ENGAGE, A LOCAL MIDDLE SCHOOL AFTERSCHOOL TECHNOLOGY PROGRAM LEAD BY THE STUDENTS AT GSSM. GSSM ELEMENTARY IS NEW PROGRAM THIS YEAR, IT BRINGS STEM EDUCATION TO ELEMENTARY SCHOOLS VIA THE STEM BUS, A HANDS ON EXPERIENCE OF ALL THINGS STEM FOR STUDENTS IN UNDERSERVED AREAS OF SOUTH CAROLINA. THESE EXPENSES ALSO INCLUDE AN ALLOCATION OF THE FOUNDATION SALARY EXPENSE REPRESENTING THE WORK THE FOUNDATION STAFF DOES ON THESE PROGRAMS.
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