Civic Intelligence

Scago Educational Facilities Corporation for Calhoun County Public Schools

EIN 77-0666610 • 501(c)3 • St Matthews, SC

Profile

The corporation's primary activity is financing the construction of public schools.

125 Herlong AvenueSt Matthews, SC 29135

www.ccpsonline.net

Siviq Scores

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

Liabilities / Assets

100th percentile

12888.42x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

100th percentile

414.06x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$1,600

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

92nd percentile

111%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

4th percentile

-98%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets100th percentile

Assets

Up

$944

Up $497 (+111%) from 2024

Liabilities

Down

$12,166,672

Down $1,538,022 (-11%) from 2024

Net Assets

Up

-$12,165,728

Up $1,538,519 (+11%) from 2024

Operations
Liabilities / Revenue100th percentileNet Margin71st percentile

Revenue

Down

$29,384

Down $1,863,351 (-98%) from 2024

Expenses

Down

$24,458

Down $483,412 (-95%) from 2024

Net Income

Down

$4,926

Down $1,379,939 (-100%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

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

$40M$20M$0-$20MAssets 2011: $34,296,579Liabilities 2011: $31,292,580Net Assets 2011: $3,003,9992011Assets 2012: $32,987,365Liabilities 2012: $30,089,406Net Assets 2012: $2,897,9592012Assets 2013: $32,282,186Liabilities 2013: $29,269,614Net Assets 2013: $3,012,5722013Assets 2014: $31,302,921Liabilities 2014: $28,191,948Net Assets 2014: $3,110,9732014Assets 2015: $30,399,076Liabilities 2015: $27,179,741Net Assets 2015: $3,219,3352015Assets 2016: $21,737,450Liabilities 2016: $24,574,264Net Assets 2016: -$2,836,8142016Assets 2017: $20,320,055Liabilities 2017: $23,265,545Net Assets 2017: -$2,945,4902017Assets 2018: $18,929,318Liabilities 2018: $22,025,474Net Assets 2018: -$3,096,1562018Assets 2019: $17,525,464Liabilities 2019: $20,752,411Net Assets 2019: -$3,226,9472019Assets 2020: $16,158,903Liabilities 2020: $19,431,096Net Assets 2020: -$3,272,1932020Assets 2021: $14,792,872Liabilities 2021: $18,068,542Net Assets 2021: -$3,275,6702021Assets 2022: $13,421,274Liabilities 2022: $16,663,292Net Assets 2022: -$3,242,0182022Assets 2023: $597Liabilities 2023: $15,225,014Net Assets 2023: -$15,224,4172023Assets 2024: $447Liabilities 2024: $13,704,694Net Assets 2024: -$13,704,2472024Assets 2025: $944Liabilities 2025: $12,166,672Net Assets 2025: -$12,165,7282025

Highlighted filing

2025

Assets$944
Liabilities$12,166,672
Net Assets-$12,165,728
Open 2025 Filing

Operations Trend

Revenue Growth4th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,204,445Expenses 2011: $2,471,714Net Income 2011: -$267,2692011Revenue 2012: $2,305,704Expenses 2012: $2,411,744Net Income 2012: -$106,0402012Revenue 2013: $2,318,950Expenses 2013: $2,204,337Net Income 2013: $114,6132013Revenue 2014: $2,299,126Expenses 2014: $2,200,725Net Income 2014: $98,4012014Revenue 2015: $2,306,340Expenses 2015: $2,197,978Net Income 2015: $108,3622015Revenue 2016: $2,069,574Expenses 2016: $1,935,494Net Income 2016: $134,0802016Revenue 2017: $1,988,222Expenses 2017: $781,638Net Income 2017: $1,206,5842017Revenue 2018: $1,907,784Expenses 2018: $739,878Net Income 2018: $1,167,9062018Revenue 2019: $1,899,412Expenses 2019: $714,943Net Income 2019: $1,184,4692019Revenue 2020: $1,894,569Expenses 2020: $638,902Net Income 2020: $1,255,6672020Revenue 2021: $1,905,383Expenses 2021: $590,287Net Income 2021: $1,315,0962021Revenue 2022: $1,889,639Expenses 2022: $540,727Net Income 2022: $1,348,9122022Revenue 2023: $1,891,306Expenses 2023: $581,291Net Income 2023: $1,310,0152023Revenue 2024: $1,892,735Expenses 2024: $507,870Net Income 2024: $1,384,8652024Revenue 2025: $29,384Expenses 2025: $24,458Net Income 2025: $4,9262025

Highlighted filing

2025

Revenue$29,384
Expenses$24,458
Net Income$4,926
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$944
Liabilities
$12,166,672
Net assets
-$12,165,728
Revenue
$29,384
Expenses
$24,458
Net income
$4,926
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$12.2$12.2$0.03$0.02$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.00$13.7$13.7$1.89$0.51$1.38
2023Detailed filing. Detailed filing data is available for this year.$0.00$15.2$15.2$1.89$0.58$1.31
2022Detailed filing. Detailed filing data is available for this year.$13.4$16.7$3.24$1.89$0.54$1.35
2021Detailed filing. Detailed filing data is available for this year.$14.8$18.1$3.28$1.91$0.59$1.32
2020Detailed filing. Detailed filing data is available for this year.$16.2$19.4$3.27$1.89$0.64$1.26
2019Detailed filing. Detailed filing data is available for this year.$17.5$20.8$3.23$1.90$0.71$1.18
2018Detailed filing. Detailed filing data is available for this year.$18.9$22.0$3.10$1.91$0.74$1.17
2017Detailed filing. Detailed filing data is available for this year.$20.3$23.3$2.95$1.99$0.78$1.21
2016Detailed filing. Detailed filing data is available for this year.$21.7$24.6$2.84$2.07$1.94$0.13
2015Detailed filing. Detailed filing data is available for this year.$30.4$27.2$3.22$2.31$2.20$0.11
2014Detailed filing. Detailed filing data is available for this year.$31.3$28.2$3.11$2.30$2.20$0.10
2013Summary only. Only limited summary data is available for this year.$32.3$29.3$3.01$2.32$2.20$0.11
2012Summary only. Only limited summary data is available for this year.$33.0$30.1$2.90$2.31$2.41$0.11
2011Summary only. Only limited summary data is available for this year.$34.3$31.3$3.00$2.20$2.47$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 25, 2026
Return Version
2024v5.1
Gross Receipts
$29,384
Mission and Program Overview

Mission

The corporation's primary activity is financing the construction of public schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$447$944▲ $497
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0--
Cap Stk Tr Prin Current Funds$0--
Loans From Officers Directors$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-13,704,247$-12,165,728▲ $1,538,519
Total Assets$447$944▲ $497
Other Assets Total$0$0→ $0
Liabilities
Tax Exempt Bond Liabilities$13,245,000$11,820,000▼ $1,425,000
Other Liabilities$421,993$317,669▼ $104,324
Accounts Payable and Accrued Expenses$37,701$29,003▼ $8,698
Total Liabilities$13,704,694$12,166,672▼ $1,538,022
Net Assets / Fund Balance
Total Net Assets Fund Balance$-13,704,247$-12,165,728▲ $1,538,519
Total Liabilities and Net Assets / Fund Balance$447$944▲ $497
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleOtherTotal
Debra FredrickSecretary$1,600$1,600
Gary PorthBoard Chair$1,600$1,600
Kevin JenkinsVice Chair$1,600$1,600
Ned NelsonBoard Member$1,600$1,600
Michael DiazBoard Member$400$400
Revenue and Support

Revenue Composition

Contributions and Grants
$29,384
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$4,926

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,458
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
Other Expenses$24,458--$24,458
Total Functional Expenses$24,458$0$0$24,458

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Other Expense Adjustments$0
Total Expenses per 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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$317,669
Bond Premium-

Bond Issues

BondIssuerIssuedIssue PricePurpose
CScago Educational Facilities Corporation2015-12-29$1,855,000TO ADVANCE REFUND BONDS
BScago Educational Facilities Corporation2015-12-29$1,800,000TO ADVANCE REFUND BONDS
AScago Educaational Facilities Corporation2015-12-29$1,750,000TO ADVANCE REFUND BONDS
DScago Educational Facilities Corporation2015-12-29$1,700,000TO ADVANCE REFUND BONDS
CScago Education Facilities Corporation2015-12-29$1,650,000TO ADVANCE REFUND BONDS
BScago Educational Facilities Corporation2015-12-29$1,570,000TO ADVANCE REFUND BONDS
AScago Educational Facilities Corporation2015-12-29$1,495,000TO ADVANCE REFUND BONDS

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$1,855,000---
B$1,800,000---
A$1,750,000---
D$1,700,000---
C$1,650,000---
B$1,570,000---
A$1,495,000---

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
Annual disclosure for covered persons
No
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
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, Part VI, Line 11B Review of form 990 by governing body

“Line 11a explanation - the form 990 will be made available to the members of the board of the governing body.”

Form 990, Part VI, Line 19 Required documents available to the public

“The governing documents and tax returns are available for public inspection at the calhoun county school district headquarters”

Filing and Contact Details

Filer

Filer Name
SCAGO Educational Facilities Corporation for Calhoun County Public Schools
EIN
77-0666610
Phone
8036552628
Address
125 Herlong Avenue, St Matthews, SC 29135

Signing Officer

Name
Gary Porth
Title
Board Chair
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Mauldin & Jenkins LLC
Address
508 Hampton Street 1st Floor, Columbia, SC 29201
Preparer
Brian Nicholson
Phone
8037995810
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“The change in tax-exempt bond activity not recorded on the balance sheet for governmental activities. - 1533593; Total - 1533593;”

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The organization has no certain tax positions under fin 48 (asc 740-10).”

Raw XML AppendixShowing 400 of 751 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION PROVIDES FUNDING FOR CONSTRUCTION OF SCHOOL BUILDINGS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION PROVIDES FUNDING FOR CONSTRUCTION OF SCHOOL BUILDINGS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part I, Line 12g COLUMN IV
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section E, Line 1c The Organization Supported A Government Entity Explanation
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Calhoun County School District
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Income Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BOND PREMIUM
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IRS990ScheduleD/RevenueNotReportedAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO CERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740-10).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02015-12-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12015-12-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt22015-12-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt32015-12-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt42015-12-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt52015-12-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt62015-12-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0770666610
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1770666610
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN2770666610

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