Civic Intelligence

Summit Classical Charter School

EIN 82-5507072 • 501(c)3 • Columbia, SC

Profile

The school's mission is to support the growth and development of leadership-caliber students.

1201 Main Street Suite 300Columbia, SC 29201

www.summitclassicalschool.com

Siviq Scores

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

Liabilities / Assets

98th percentile

2.19x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.55x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-23%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-46%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

34th percentile

-0.8%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$287,819

Down $481,533 (-63%) from 2023

Liabilities

Down

$628,951

Down $217,684 (-26%) from 2023

Net Assets

Down

-$341,132

Down $263,849 (-341%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin13th percentile

Revenue

Down

$1,149,488

Down $338,936 (-23%) from 2023

Expenses

Down

$1,413,339

Down $164,016 (-10%) from 2023

Net Income

Down

-$263,851

Down $174,920 (-197%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$1.0M$500K$0-$500KAssets 2018: $1Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $60,752Liabilities 2019: $64,727Net Assets 2019: -$3,9752019Assets 2020: $345,424Liabilities 2020: $218,746Net Assets 2020: $126,6782020Assets 2021: $713,029Liabilities 2021: $490,730Net Assets 2021: $222,2992021Assets 2022: $979,204Liabilities 2022: $967,556Net Assets 2022: $11,6482022Assets 2023: $769,352Liabilities 2023: $846,635Net Assets 2023: -$77,2832023Assets 2024: $287,819Liabilities 2024: $628,951Net Assets 2024: -$341,1322024

Highlighted filing

2024

Assets$287,819
Liabilities$628,951
Net Assets-$341,132
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $215,077Expenses 2019: $209,327Net Income 2019: $5,7502019Revenue 2020: $968,844Expenses 2020: $844,369Net Income 2020: $124,4752020Revenue 2021: $1,415,140Expenses 2021: $1,319,519Net Income 2021: $95,6212021Revenue 2022: $1,167,806Expenses 2022: $1,378,457Net Income 2022: -$210,6512022Revenue 2023: $1,488,424Expenses 2023: $1,577,355Net Income 2023: -$88,9312023Revenue 2024: $1,149,488Expenses 2024: $1,413,339Net Income 2024: -$263,8512024

Highlighted filing

2024

Revenue$1,149,488
Expenses$1,413,339
Net Income-$263,851
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$287,819
Liabilities
$628,951
Net assets
-$341,132
Revenue
$1,149,488
Expenses
$1,413,339
Net income
-$263,851
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.63$0.34$1.15$1.41$0.26
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.85$0.08$1.49$1.58$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.97$0.01$1.17$1.38$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.49$0.22$1.42$1.32$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.35$0.22$0.13$0.97$0.84$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.00$0.22$0.21$0.01
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jun 8, 2025
Return Version
2023v6.0
Gross Receipts
$1,149,488
Mission and Program Overview

Mission

The mission of summit classical charter school (sccs) is to cultivate a learning environment in clinton, south carolina that produces model citizens who embrace ongoing achievement in education and service. Sccs strives to create a regional model for establishing a school climate that fosters the values of classical education to support the growth and development of leadership-caliber students. Sccs intends to integrate classical literature, latin, and rhetorical arts into the study of existing subjects. The development of the skills required to master these demanding disciplines advances students that think with order, depth, and complexity beyond the educational environment and into the modern marketplace.

The mission of summit classical charter school is to cultivate a learning environment that produces model citizens who embrace ongoing achievement in education and service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$293,693$293,693→ $0
Land, Buildings, and Equipment, Net$390,723$245,697▼ $145,026
Pledges and Grants Receivable-$21,730-
Cash and Non-Interest-Bearing Accounts$53,884$20,392▼ $33,492
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-77,283$-341,132▼ $263,849
Other Assets Total$324,745$0▼ $324,745
Total Assets$769,352$287,819▼ $481,533
Liabilities
Accounts Payable and Accrued Expenses$402,954$334,032▼ $68,922
Deferred Revenue$3,188$0▼ $3,188
Other Liabilities$146,800$1,226▼ $145,574
Total Liabilities$846,635$628,951▼ $217,684
Net Assets / Fund Balance
Total Net Assets Fund Balance$-77,283$-341,132▼ $263,849
Total Liabilities and Net Assets / Fund Balance$769,352$287,819▼ $481,533

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$234,246$308,440$542,686
Equipment$11,451$59,771$71,222
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jessica MillsBoard Chair
Matt AshemoreVice Chair
Lindsey CannonDirector
Savanna ThibodeauhDirector
Lahalla GarrettSecretary
Adrienne JonesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Reason And Republic LLCManagement, Fiscal, Technoloy, Mktg/adve1650H E GREENVILLE ST, Anderson, SC 29621$135,703
Revenue and Support

Revenue Composition

Contributions and Grants
$1,149,323
Program Service Revenue
$165
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-263,851

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,149,488
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,149,488
Total Revenue per Form 990
$1,149,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$747,642
Other Expenses$665,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,224$141,674-$640,898
Depreciation Depletion$229,301$57,325-$286,626
Fees for Services Other$23,400$92,760-$116,160
Occupancy$78,435--$78,435
Payroll Taxes$43,341$10,498-$53,839
Fees for Services Accounting-$48,939-$48,939
Other Employee Benefits$35,405$12,259-$47,664
Information Technology$35,029--$35,029
Fees for Services Legal-$18,219-$18,219
Advertising-$11,183-$11,183
Fees for Services Management-$11,037-$11,037
Insurance-$10,047-$10,047
Office Expenses-$5,347-$5,347
Pension Plan Contributions$5,241--$5,241
Interest-$3,200-$3,200
Other Expenses$20,073$29-$29
Total Functional Expenses$969,449$443,890$0$1,413,339

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,413,339
Total Expenses per Audited Statements$1,413,339
Total Expenses per Form 990$1,413,339
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-FounderManangement, Technology, Accounting and Marketing/advertisingYes$135,703

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$293,693$293,693→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Sc Dept of Education$1,226
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
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“During fy23, there were no meetings by subcommittees of the board so the form 990 question on documentation by committees does not apply for this time period. There was documentation of meetings and action by meetings of the full board.”

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

“The form 990 is reviewed by the board chair and treasurer prior to filing.”

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

“Each board member is required to attend state board training which addresses the conflict of interest standards. Board members have the opportunity to disclose any concerns at regularly scheduled board meetings.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Summit Classical Charter School Inc
EIN
82-5507072
Phone
8039739812
Address
1201 MAIN STREET SUITE 300, COLUMBIA, SC 29201

Signing Officer

Name
Jessica Mills
Title
Board Chair
Phone
8039739812
Signed
2025-06-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Mills
Formed
2018
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
16
Volunteers
0

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 2.”

Form 990 - Other Information

“The school utilized a management company to manage school operations through january 2024. The management company up until this time held a significant amount of the financial records of the school. At the time of filing, the management company has not provided the school with all of its books and records. For this reason, there are items requested on form 990 that the school could not provide due to lack of available records including the of 1099s filed, disclosures for compensation information of a management company employee who served in a management capacity for the school, and calendar year compensation to the management company (although the fiscal year amount is disclosed in part ix on the statement of functional expenses). The level of detail reported in part ix was also limited as the school did not have access to more detailed records so it relied on the more summarized reporting available in the audited financial statements. The return is being filed with the most accurate information available at the time of filing.”

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 420 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/PayrollTaxesGrp/ManagementAndGeneralAmt010498
IRS990/PayrollTaxesGrp/ProgramServicesAmt043341
IRS990/PayrollTaxesGrp/TotalAmt053839
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05241
IRS990/PensionPlanContributionsGrp/TotalAmt05241
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt021730
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JESSICA MILLS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0165
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01454466
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0800099
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt033958
IRS990/PYRevenuesLessExpensesAmt0-88931
IRS990/PYSalariesCompEmpBnftPaidAmt0777256
IRS990/PYTotalExpensesAmt01577355
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01488424
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-263851
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0165
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-77283
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-341132
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt011451
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059771
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071222
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01413339
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0234246
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0308440
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0542686
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01226
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO SC DEPT OF EDUCATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01149488
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/TotalBookValueLandBuildingsAmt0245697
IRS990ScheduleD/TotalExpensesPerForm990Amt01413339
IRS990ScheduleD/TotalLiabilityAmt01226
IRS990ScheduleD/TotalRevenuePerForm990Amt01149488
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01149488
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01413339
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'S POLICY IS LISTED ON ALL PRINTED REGISTRATION FORMS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT OFFER SCHOLARSHIPS
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FROM GOVERNMENTAL UNITS INCLUDING A PASS THROUGH AMOUNT FROM THE CHARTER INSTITUTE AT ERSKINE.
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
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0REASON AND REPUBLIC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FOUNDER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0135703
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANANGEMENT, TECHNOLOGY, ACCOUNTING AND MARKETING/ADVERTISING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0293693
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0REASON AND REPUBLIC LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FACILITY IMPROVEMENTS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0393693
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FOUNDER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART II: LOANS WITH INTERESTED PERSONS - THE SCHOOL'S MANAGEMENT COMPANY WAS ALSO THE ENTITY THAT HELPED ESTABLISH THE SCHOOL. THE SCHOOL ENTERED INTO A LEASE AGREEMENT FOR ITS FACILITY DURING THE FISCAL YEAR ENDED JUNE 30, 2022. AS PART OF THE AGREEMENT, THE SCHOOL AGREED TO PAY $393,693 TO THE MANAGEMENT COMPANY FOR LEASEHOLD IMPROVEMENTS. THIS WAS AN INTEREST-FREE LOAN APPROVED BY THE BOARD.PART IV: BUSINESS TRANSACTIONS WITH INTERESTED PERSONS - MANAGEMENT FEES PAID TO REASON & REPUBLIC LLC WERE APPROVED BY THE BOARD WHEN THE ORIGINAL CONTRACT WAS ESTABLISHED. THE MANAGEMENT COMPANY RECEIVED AN ALLOCATION OF 15% OF TOTAL REVENUE ALLOCATED FOR MANAGEMENT SERVICES. THE SCHOOL ALSO REIMBURSED THE MANAGEMENT COMPANY FOR CERTAIN EXPENDITURES AND PURCHASES MADE ON ITS BEHALF.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt0293693
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING FY23, THERE WERE NO MEETINGS BY SUBCOMMITTEES OF THE BOARD SO THE FORM 990 QUESTION ON DOCUMENTATION BY COMMITTEES DOES NOT APPLY FOR THIS TIME PERIOD. THERE WAS DOCUMENTATION OF MEETINGS AND ACTION BY MEETINGS OF THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE BOARD CHAIR AND TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER IS REQUIRED TO ATTEND STATE BOARD TRAINING WHICH ADDRESSES THE CONFLICT OF INTEREST STANDARDS. BOARD MEMBERS HAVE THE OPPORTUNITY TO DISCLOSE ANY CONCERNS AT REGULARLY SCHEDULED BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SCHOOL UTILIZED A MANAGEMENT COMPANY TO MANAGE SCHOOL OPERATIONS THROUGH JANUARY 2024. THE MANAGEMENT COMPANY UP UNTIL THIS TIME HELD A SIGNIFICANT AMOUNT OF THE FINANCIAL RECORDS OF THE SCHOOL. AT THE TIME OF FILING, THE MANAGEMENT COMPANY HAS NOT PROVIDED THE SCHOOL WITH ALL OF ITS BOOKS AND RECORDS. FOR THIS REASON, THERE ARE ITEMS REQUESTED ON FORM 990 THAT THE SCHOOL COULD NOT PROVIDE DUE TO LACK OF AVAILABLE RECORDS INCLUDING THE OF 1099S FILED, DISCLOSURES FOR COMPENSATION INFORMATION OF A MANAGEMENT COMPANY EMPLOYEE WHO SERVED IN A MANAGEMENT CAPACITY FOR THE SCHOOL, AND CALENDAR YEAR COMPENSATION TO THE MANAGEMENT COMPANY (ALTHOUGH THE FISCAL YEAR AMOUNT IS DISCLOSED IN PART IX ON THE STATEMENT OF FUNCTIONAL EXPENSES). THE LEVEL OF DETAIL REPORTED IN PART IX WAS ALSO LIMITED AS THE SCHOOL DID NOT HAVE ACCESS TO MORE DETAILED RECORDS SO IT RELIED ON THE MORE SUMMARIZED REPORTING AVAILABLE IN THE AUDITED FINANCIAL STATEMENTS. THE RETURN IS BEING FILED WITH THE MOST ACCURATE INFORMATION AVAILABLE AT THE TIME OF FILING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 - OTHER INFORMATION
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0769352
IRS990/TotalAssetsEOYAmt0287819
IRS990/TotalAssetsGrp/BOYAmt0769352
IRS990/TotalAssetsGrp/EOYAmt0287819
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01149323
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0443890
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0969449
IRS990/TotalFunctionalExpensesGrp/TotalAmt01413339
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0846635
IRS990/TotalLiabilitiesEOYAmt0628951
IRS990/TotalLiabilitiesGrp/BOYAmt0846635
IRS990/TotalLiabilitiesGrp/EOYAmt0628951
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-77283
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-341132
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0969449
IRS990/TotalProgramServiceRevenueAmt0165
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0165
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01149488
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0769352
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0287819
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01201 MAIN STREET SUITE 300
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029201
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA MILLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08039739812
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMIT CLASSICAL CHARTER SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0SUMM

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