Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
990 • Fiscal year 2023 • EIN 82-5507072
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
7th percentile
Faster asset growth than 7% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Down$769,352
Down $209,852 (-21%) from 2022
Net Assets
Down-$77,283
Down $88,931 (-763%) from 2022
Liabilities
Down$846,635
Down $120,921 (-12%) from 2022
Revenue
Up$1,488,424
Up $320,618 (+27%) from 2022
Expenses
Up$1,577,355
Up $198,898 (+14%) from 2022
Net Income
Up-$88,931
Up $121,720 (+58%) from 2022
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $491,157 | $390,723 | ▼ $100,434 |
| Loans From Officers Directors | $293,693 | $293,693 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $84,763 | $53,884 | ▼ $30,879 |
| Prepaid Expenses and Deferred Charges | $17,999 | - | - |
| Rtn Earn Endowment Incm Other Fnds | $11,648 | $-77,283 | ▼ $88,931 |
| Total Assets | $979,204 | $769,352 | ▼ $209,852 |
| Other Assets Total | $385,285 | $324,745 | ▼ $60,540 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $382,991 | $402,954 | ▲ $19,963 |
| Other Liabilities | $289,432 | $146,800 | ▼ $142,632 |
| Deferred Revenue | $1,440 | $3,188 | ▲ $1,748 |
| Total Liabilities | $967,556 | $846,635 | ▼ $120,921 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $11,648 | $-77,283 | ▼ $88,931 |
| Total Liabilities and Net Assets / Fund Balance | $979,204 | $769,352 | ▼ $209,852 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $362,186 | $180,500 | $542,686 |
| Equipment | $28,537 | $42,685 | $71,222 |
| Other Assets Org | $141,600 | - | - |
| Name | Title |
|---|---|
| Shauna Donnelly | Chair |
| Jessica Mills | Vice Chair |
| Lahalla Garrett | Director |
| Lindsey Cannon | Director |
| Savannah Thibodeau | Director |
| Marianne Allmond | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $800,099 |
| Salaries, Compensation, and Employee Benefits | $777,256 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $560,469 | $87,113 | - | $647,582 |
| Depreciation Depletion | $242,032 | - | - | $242,032 |
| Fees for Services Other | $101,268 | $109,024 | - | $210,292 |
| Fees for Services Management | - | $194,852 | - | $194,852 |
| Other Employee Benefits | $117,995 | $11,679 | - | $129,674 |
| Other Expenses | $45,880 | $7,389 | - | $53,269 |
| Information Technology | $39,217 | - | - | $39,217 |
| Occupancy | $35,990 | - | - | $35,990 |
| Fees for Services Accounting | - | $14,000 | - | $14,000 |
| Interest | $8,947 | - | - | $8,947 |
| All Other Expenses | $800 | $700 | - | $1,500 |
| Total Functional Expenses | $1,152,598 | $424,757 | $0 | $1,577,355 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,577,355 |
| Total Expenses per Audited Statements | $1,577,355 |
| Total Expenses per Form 990 | $1,577,355 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Founder | Management Fee | Yes | $194,852 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $293,693 | $293,693 | → $0 |
| Liability | Amount |
|---|---|
| Right of Use Liability - Bldg | $146,800 |
“For fy23, the school's management function was outsourced to reason and republic llc, an education management organization and a south carolina corporation. Reason and republic llc was contracted to provide operations, marketing, human resources, finance and technology support. The principal of summit, mary green thomason, was considered an employee of reason and republic llc. Compensation paid to reason and republic llc for fy23 is reported in part ix, line 11a.”
“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.”
“The form 990 is reviewed by the board chair and treasurer prior to filing.”
“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.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“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.”
“Purchased services 101,268 109,024 0”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 382991 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 402954 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 700 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 800 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1500 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | REASON AND REPUBLIC LLC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8649774988 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1650H E GREENVILLE STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ANDERSON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29621 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 84763 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 53884 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1454466 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 800099 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 33958 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -88931 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 777256 |
| IRS990/CYTotalExpensesAmt | 0 | 1577355 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1488424 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1440 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3188 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 242032 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 242032 |
| IRS990/Desc | 0 | IN FY23, SUMMIT PROVIDED EDUCATIONAL SERVICES TO APPROXIMATELY 110 STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1152598 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 194852 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 194852 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 109024 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 101268 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 210292 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SHAUNA DONNELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JESSICA MILLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARIANNE ALLMOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LINDSEY CANNON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LAHALLA GARRETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SAVANNAH THIBODEAU |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 1454466 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1488424 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 39217 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 39217 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 8947 |
| IRS990/InterestGrp/TotalAmt | 0 | 8947 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 223185 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 491157 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 390723 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 613908 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 293693 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 293693 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE SCHOOL'S MISSION IS TO SUPPORT THE GROWTH AND DEVELOPMENT OF LEADERSHIP-CALIBER STUDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 11648 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -77283 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 35990 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 35990 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 385285 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 324745 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 11679 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 117995 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 129674 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7389 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 45880 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 53269 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 289432 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 146800 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 87113 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 560469 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 647582 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17999 |
| IRS990/PrincipalOfficerNm | 0 | JESSICA MILLS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STUDENT LUNCHES AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33958 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 33958 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1163909 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 657720 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3897 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -210651 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 720737 |
| IRS990/PYTotalExpensesAmt | 0 | 1378457 |
| IRS990/PYTotalRevenueAmt | 0 | 1167806 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -88931 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 33958 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 11648 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -77283 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 28537 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 42685 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 71222 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1577355 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 362186 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 180500 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 542686 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 183145 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 141600 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM DISTRICT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | RIGHT OF USE ASSET - BUILDING, NET |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 146800 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RIGHT OF USE LIABILITY - BLDG |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1488424 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 390723 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 324745 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1577355 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 146800 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1488424 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1488424 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1577355 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL'S POLICY IS LISTED ON ALL PRINTED REGISTRATION FORMS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FROM GOVERNMENTAL UNITS INCLUDING A PASS THROUGH AMOUNT FROM THE CHARTER INSTITUTE AT ERSKINE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | REASON & REPUBLIC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FOUNDER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | true |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 194852 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | MANAGEMENT FEE |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 293693 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | FACILITY IMPROVEMENTS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 393693 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | REASON AND REPUBLIC |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | FOUNDER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | PART II: LOANS WITH INTERESTED PERSONS REASON AND REPUBLIC, THE SCHOOL'S MANAGEMENT COMPANY, WAS ALSO THE ENTITY WHO 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 AND REPUBLIC 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/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 293693 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FOR FY23, THE SCHOOL'S MANAGEMENT FUNCTION WAS OUTSOURCED TO REASON AND REPUBLIC LLC, AN EDUCATION MANAGEMENT ORGANIZATION AND A SOUTH CAROLINA CORPORATION. REASON AND REPUBLIC LLC WAS CONTRACTED TO PROVIDE OPERATIONS, MARKETING, HUMAN RESOURCES, FINANCE AND TECHNOLOGY SUPPORT. THE PRINCIPAL OF SUMMIT, MARY GREEN THOMASON, WAS CONSIDERED AN EMPLOYEE OF REASON AND REPUBLIC LLC. COMPENSATION PAID TO REASON AND REPUBLIC LLC FOR FY23 IS REPORTED IN PART IX, LINE 11A. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS REVIEWED BY THE BOARD CHAIR AND TREASURER PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PURCHASED SERVICES 101,268 109,024 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
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| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
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| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 769352 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 979204 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 769352 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1454466 |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 424757 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1152598 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1577355 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 967556 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 846635 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 967556 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 846635 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 11648 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -77283 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1152598 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 33958 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33958 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1488424 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 979204 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 769352 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1201 MAIN STREET SUITE 300 |
| IRS990/USAddress/CityNm | 0 | COLUMBIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29201 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SUMMITCLASSICALSCHOOL.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2024-08-08 14:25:15Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ADRIENNE JONES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8642000535 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-08-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SUMMIT CLASSICAL CHARTER SCHOOL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SUMM |
| ReturnHeader/Filer/EIN | 0 | 825507072 |
| ReturnHeader/Filer/PhoneNum | 0 | 8649774988 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1201 MAIN STREET SUITE 300 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29201 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 522212837 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GREENE FINNEY CAULEY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 908 N MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ANDERSON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29621 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8642258713 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-08-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER S CAULEY |
| ReturnHeader/ReturnTs | 0 | 2024-09-03T09:24:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.