2024-11-15T07:58:21-06:00 2024-06-30 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2023-07-01 043679311 SOUTH CAROLINA ASSOCIATION OF GOVERNMENTAL ORGANIZATIONS SOUT 8645944404 POST OFFICE BOX 7391 COLUMBIA SC 29202 JOHN K GARDNER CHAIRMAN 8645944404 2024-11-14 1 1 JANICE A RATICA P00358837 7043338881 2024-11-14 2023 2024-10-15 13:58:12Z JOHN K GARDNER POST OFFICE BOX 7391 COLUMBIA SC 29202 332384 0 X WWW.SCAGO.COM X 2002 SC TO PROMOTE THE FINANCING AND INVESTMENT OPPORTUNITIES TO BENEFIT SOUTH CAROLINA PUBLIC SCHOOL DISTRICTS. 8 8 0 8 0 0 0 0 236582 326098 1807 6286 0 0 238389 332384 0 0 0 0 0 0 0 0 0 71492 82962 71492 82962 166897 249422 413056 662478 0 0 413056 662478 X TO ASSIST SCHOOL DISTRICTS, MUNICIPALITIES, AND SPECIAL PURPOSE DISTRICTS BY THE ACQUISITION, OPERATION, SALE, OR LEASING OF PROPERTY BY FINANCING EXPENSES, MAKING LOANS FOR SUCH PURPOSES, OR BY ACQUIRING OBLIGATIONS, AND BY MAKING AVAILABLE FUNDS FOR SUCH PURPOSE BY SELLING AND ISSUING ITS BONDS AND OTHER EVIDENCES OF INDEBTEDNESS. 0 0 61526 326098 SUPPORTING SCHOOL DISTRICTS, MUNICIPALITIES AND SPECIAL PURPOSE DISTRICTS. 61526 1 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 X JOHN K GARDNER 8037533338 POST OFFICE BOX 7391 COLUMBIA SC 29202 X BRANDI GIST BOARD MEMBER 0.50 X 0 0 0 MELLANIE JINNETTE BOARD MEMBER 0.50 X 0 0 0 DR QUINCIE MOORE BOARD MEMBER 0.50 X 0 0 0 MELISSA CAMPBELL BOARD MEMBER 0.50 X 0 0 0 DR HARRISON GOODWIN BOARD MEMBER 0.50 X 0 0 0 JOHN K GARDNER CHAIRMAN 0.50 X X 0 0 0 DONNIE WILSON VICE CHAIRMAN 0.50 X X 0 0 0 WILLIAM SAUNDERS SECRETARY TREASURER 0.50 X X 0 0 0 0 0 0 0 0 0 0 0 SC GO DEBT PROGRAM 525990 316953 316953 SC TAN PROGRAM 525990 9145 9145 326098 6286 6286 332384 326098 0 6286 X 16810 16810 697 697 4026 4026 3929 3929 SPONSORSHIP 57500 57500 82962 61526 21436 0 330105 225692 65163 167225 15660 267433 2128 2128 413056 662478 0 0 X 413056 662478 413056 662478 413056 662478 249422 0 X X 0 1 X 1 0 X 146522 77350 67271 236582 326098 853823 146522 77350 67271 236582 326098 853823 0 825 829 1654 825 829 1654 852169 1053 392 132 1807 6286 9670 1053 392 132 1807 6286 9670 147575 77742 67403 238389 332384 863493 0.98690 0.98910 0.01120 0.00710 X 0 X 332384 0 332384 0 332384 82962 0 82962 0 82962 PART X, LINE 2: SCAGO IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND THEREFORE HAS MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, SCAGO HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY SCAGO AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF SCAGO 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 SCAGO, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, 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. SCAGO IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 7A THE MANAGEMENT AND CONTROL OF SCAGO IS VESTED IN ITS BOARD WHICH CONSISTS OF NINE MEMBERS, THREE OF WHOM ARE APPOINTED BY THE SOUTH CAROLINA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS ("SCASBO"), THREE OF WHOM ARE APPOINTED BY THE SOUTH CAROLINA ASSOCIATION OF SCHOOL ADMINISTRATORS ("SCASA"), AND THREE OF WHOM ARE AT LARGE. SCASA AND SCASBO ARE SPONSORING ORGANIZATIONS OF SCAGO. FORM 990, PART VI, SECTION A, LINE 8B SCAGO DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO BIND THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF FORM 990 IS REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 12 SCAGO TAKES THE POSITION THAT THE GENERAL CONFLICT OF INTEREST STATUE IN THE SC NONPROFIT CODE (S.C. CODE SECTION 33-31-831) CONSTITUTES ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 SCAGO'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 565. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 565. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 90. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,155. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,155. FORM 990, PAGE 12, PART XII, LINE 2C: THE BOARD OF DIRECTORS OVERSEE THE AUDIT PROCESS. SCAGO EFC COLLETON SCHOOL DISTRICT PO BOX 7391 COLUMBIA SC 29202 141984337 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC BEAUFORT SCHOOL DISTRICT PO BOX 7391 COLUMBIA SC 29202 141984339 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC SUMTER 17 SCHOOL DISTRICT 1345 WILSON HALL ROAD SUMTER SC 29150 141984340 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC PICKENS SCHOOL DISTRICT 1348 GRIFFIN MILL ROAD EASLEY SC 29640 141984342 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC SPARTANBURG SCHOOL DISTRICT NO 5 100 N DANZLER ROAD DUNCAN SC 29334 203746128 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC MARLBORO SCHOOL DISTRICT PO BOX 7391 COLUMBIA SC 29202 331166562 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO PUBLIC FACILITIES CORP GEORGETOWN COUNTY PO BOX 421270 GEORGETOWN SC 29442 680661034 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC SPARTANBURG SCHOOL DISTRICT 3 3535 CLIFTON GLENDALE ROAD GLENDALE SC 29346 711005510 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC CALHOUN SCHOOL DISTRICT PO BOX 215 ST MATTHEWS SC 29135 770666610 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO PUBLIC FACILITIES CORP LANCASTER COUNTY PO BOX 1809 LANCASTER SC 29721 800332980 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 SCAGO EFC UNION SCHOOL DISTRICT 1330 WEST MAIN STREET UNION SC 29379 770666609 ACQUISITION OR SALE OF REAL ESTATE AND/OR PERSONAL PROPERTY SC 501(C)(3) LINE 12B, II NO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0