2024-05-14T04:10:37-05:00 2023-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2022-07-01 800912325 GRAY COLLEGIATE ACADEMY INC GRAY 8039513321 3833 LEAPHART RD WEST COLUMBIA SC 29169 MARTY RAWLS CFO 8039513321 2024-05-13 1 MARTY RAWLS 999009999 0 DAVID A SMITH P00045703 8642321040 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TERESA BRAZELL 3833 LEAPHART RD WEST COLUMBIA SC 29169 9892030 0 X WWW.GRAYCOLLEGIATEACADEMY.ORG X 2013 SC MISSION: GRAY COLLEGIATE ACADEMY (GCA) SERVES HIGH SCHOOL STUDENTS IN A SAFE, SMALL, FAMILY-CENTERED ENVIRONMENT WHO SEEK THE OPPORTUNITY AND CHALLENGE OF A RIGOROUS CURRICULUM, HIGH ACADEMIC STANDARDS, AND ELITE ATHELETICS WHILE EARNING UP TO TWO YEARS OF COLLEGE CREDIT. 7 7 2 40 0 0 7619746 8962656 569680 666250 16152 263124 0 0 8205578 9892030 0 0 0 0 2797084 4439842 0 0 0 5344871 6576583 8141955 11016425 63623 -1124395 28495542 26896133 26881188 26406174 1614354 489959 MISSION: GRAY COLLEGIATE ACADEMY (GCA) SERVES HIGH SCHOOL STUDENTS IN A SAFE, SMALL, FAMILY-CENTERED ENVIRONMENT WHO SEEK THE OPPORTUNITY AND CHALLENGE OF A RIGOROUS CURRICULUM, HIGH ACADEMIC STANDARDS, AND ELITE ATHLETICS WHILE EARNING UP TO TWO YEARS OF COLLEGE CREDIT. 0 0 9249235 666250 GRAY COLLEGIATE ACADEMY HAS BEEN SUCCESSFUL PROVIDING EXCELLENT EDUCATIONAL OPPORTUNITIES AS WELL AS ELITE ATHLETICS. IN SCHOOL YEAR 2022-2023, THE SCHOOL WON 3 STATE CHAMPIONSHIPS (BOYS' BASKETBALL, GIRLS' BASKETBALL, AND TRACK), PLAYED POST SEASON IN 4 SPORTS (BASEBALL, SOFTBALL, FOOTBALL, AND SOCCER), AND HAD A 99.3% HIGH SCHOOL GRADUATION RATE. 9249235 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 X MARTY RAWLS 8039513321 3833 LEAPHART RD WEST COLUMBIA SC 29169 X TERESA BRAZELL BOARD CHAIR/PRES 20.00 X X 0 0 0 PENNIE PEAGLER VICE PRESIDENT 0.00 X X 0 0 0 LAURA STEVENS SEC/TREAS 0.00 X X 0 0 0 ANDY MARKL DIRECTOR 0.00 X 0 0 0 TREVOR KINARD DIRECTOR 0.00 X 0 0 0 WAYNE MCKIM DIRECTOR 0.00 X 0 0 0 MCKENZIE LONG DIRECTOR 0.00 X 0 0 0 WILLIAM B NEWSOME SCHOOL PRINCIPAL 60.00 X 212266 0 0 212266 0 0 1 0 1 0 PINNACLE CHARTER SCHOOL MANAGEMENT 1648 PERIWINKLE WAY SUITE D SANIBEL FL 33957 MANAGEMENT 212499 1 8878216 84440 8962656 PUPIL ACTIVITY 611110 430292 430292 TUITION AND FEES 611170 118864 118864 OTHER REVENUE 611110 117094 117094 666250 263124 263124 9892030 666250 0 263124 X 212266 212266 3328661 2932777 395884 627455 500654 126801 13465 3503 9962 257995 219702 38293 103876 103876 11500 11500 311775 51379 260396 112430 5881 106549 267061 124861 142200 2917108 2914870 2238 16916 5877 11039 1280084 1280084 360386 288309 72077 35687 35687 STUDENT ACTIVITIES 792534 792534 FEE PAID TO DISTRICT 160501 160501 STUDENT SUPPLIES & TEXT 111081 111081 SMALL EQUIPMENT 49824 49824 45820 17723 28097 11016425 9249235 1767190 0 3054681 1820003 12998420 3413175 288837 341228 30326 1000000 1000000 17059 20493 11451672 3374659 8437699 8077013 2668520 12224221 28495542 26896133 1414788 544991 19146 23170000 24110491 1020272 1000000 0 0 1276128 731546 26881188 26406174 X 0 0 0 0 1614354 489959 1614354 489959 28495542 26896133 -1124395 0 X 0 1 X 0 0 X 0 0 0 0 0 0 0 0 1 48000 0 0 48000 0 PART I-A, LINE 1: NONE. PART II-B, LINE 1: GRAY COLLEGIATE ACADEMY PAID $48,000 TO AN OUTSIDE ORGANIZATION IN FISCAL YEAR 2022-23 TO LOBBY ON ITS BEHALF FOR VARIOUS PURPOSES THROUGH DIRECT CONTACT WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS AND MEMBERS OF THE LEGISLATIVE BODY. 1942627 1942627 8315413 2605671 5709742 782729 590482 192247 410903 178506 232397 8077013 OTHER RECEIVABLES 2407 CONSTRUCTION IN PROGRESS 12221814 12224221 DUE TO OTHER GOVERNMENTAL UNITS 1500 DUE TO RELATED PARTY 53732 RETAINAGE PAYABLE 652806 FUNDS HELD FOR STUDENT COUNCIL 23508 731546 X 9892030 0 9892030 0 9892030 10502340 0 10502340 514085 514085 11016425 PART X, LINE 2: THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48. PART XII, LINE 4B - OTHER ADJUSTMENTS: GASB ADJUSTMENTS NOT INCLUDED IN FORM 990 514,085. 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION INCLUDES A NONDISCRIMINATION STATEMENT IN ITS PUBLISHED MATERIAL, WEBSITE AND CHARTER APPLICATION MATERIAL SO THE POLICY CAN BE KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY IT SERVES. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT OFFER SCHOLARSHIPS. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED APPROXIMATELY $8,900,000 IN FEDERAL AND STATE AID. 0 0 0 0 0 0 0 0 0 WILLIAM B NEWSOME SCHOOL PRINCIPAL 212266 0 0 0 0 0 0 0 0 0 212266 0 0 0 A PUBLIC FINANCE AUTHORITY BONDS - SERIES 2019A 273866124 2019-12-01 9940000 PAY OFF CAPITAL LEASE ON FACILITY 0 0 0 B PUBLIC FINANCE AUTHORITY BONDS - SERIES 2021A 273866124 2021-12-10 14410000 BUILDING CONSTRUCTION, PAY OFF LAND LOAN 0 0 0 A 70000 9940000 782597 329149 8828254 2020 0 0 1 1 B 65000 14410000 1256679 299476 8469457 384388 2022 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 A 0 B 0 FORM 990, PART VI, SECTION B, LINE 11B COPY OF FORM 990 IS PROVIDED TO MANAGEMENT REPRESENTATIVES TO REVIEW AND APPROVE PRIOR TO FILING OF RETURN. FORM 990, PART VI, SECTION B, LINE 12 NEED DESCRIPTION OF HOW THE ORGINCATION MONITORS AND ENFORCES COMPLIANCE WITH CONFLICT OF INTEREST POLICY [990-7 BOX 70] FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC WILL BE PROVIDED A COPY OF THE SCHOOL'S FORM 990 UPON REQUEST. FORM 990, PART IX, LINE 11G INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 48,659. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,659. PSYCHOLOGICAL SERVICES : PROGRAM SERVICE EXPENSES 15. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15. TUITION - DUAL ENROLLMENT : PROGRAM SERVICE EXPENSES 2,705. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,705. ADMINISTRATIVE SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 141,666. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 141,666. OTHER MISC SERV : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 118,730. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,730. FORM 990, PART IX, LINE 24E STUDENT TRANSPORTATION : PROGRAM SERVICE EXPENSES 16,016. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,016. MEMBERSHIP DUES & FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,252. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,252. BANK FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,051. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,051. OTHER EXPENDITURES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,087. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,087. SUPPLIES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,707. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,707. SECURITY : PROGRAM SERVICE EXPENSES 1,707. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,707. GRAY COLLEGIATE ACADEMY LP 1648 PERIWINKLE WAY STE D SANIBEL FL 33957 464574562 HR SC N/A RELATED 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0