2024-04-18T06:30:17-05:00 2023-06-30 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2022-07-01 270050827 EAST COOPER MONTESSORI CHARTER SCHOOL EAST 8432162883 1120 RIFLE RANGE ROAD MOUNT PLEASANT SC 29464 JODY SWANIGAN PRINCIPAL 8432162883 2024-04-12 1 JODY SWANIGAN 999009999 1 JANICE A RATICA P00358837 7043338881 2024-04-11 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JODY SWANIGAN 1120 RIFLE RANGE ROAD MOUNT PLEASANT SC 29464 7180903 0 X WWW.MONTESSORICHARTERSCHOOL.COM X CHARTER SCHOOL 2003 SC THE MISSION OF EAST COOPER MONTESSORI CHARTER SCHOOL IS TO PROVIDE A RIGOROUS MONTESSORI EDUCATION GUIDING THE CHILDREN TOWARD ACADEMIC EXCELLENCE, LIFELONG LEARNING, AND STEWARDSHIP OF THE GREATER COMMUNITY. 7 6 76 25 0 0 5383281 6596032 206762 483911 8163 100960 2283 0 5600489 7180903 0 0 0 0 4245683 4026847 0 0 21603 1080020 1268388 5325703 5295235 274786 1885668 7697599 9657842 12187616 13256037 -4490017 -3598195 X EAST COOPER MONTESSORI CHARTER SCHOOL EDUCATES THE HUMAN POTENTIAL BY BEING A MODEL PUBLIC MONTESSORI PROGRAM AND CREATES EMPATHETIC, INNOVATIVE, ACCOUNTABLE THINKERS WHO FOSTER AND ADVOCATE FOR COMMUNITY AND DIVERSITY. 0 0 4806705 483911 EAST COOPER MONTESSORI CHARTER SCHOOL HAS EVOLVED FROM ONE 1,200 SQUARE FOOT RENTAL TRAILER WITH 44 STUDENTS IN FIRST THROUGH THIRD GRADES IN 2003, TO A 14,000 SQUARE FOOT BUILDING, CONSTRUCTED IN 2007, NOW SERVING 259 STUDENTS IN GRADES FIRST THROUGH EIGHTH, TO OUR NEW HOME SERVING 376 STUDENTS AGES 3 TO EIGHTH GRADE.PROGRESS HAS NOT ALWAYS BEEN EASY, BUT THE SCHOOL'S LEADERSHIP HAS PERSEVERED WITH UNSHAKEABLE DETERMINATION, ENCOURAGED BY PARENTS AND COMMUNITY MEMBERS WHO CONTINUE TO SUPPORT THE VISION AND MISSION OF ECMCS. WE HAVE MADE ADEQUATE YEARLY PROGRESS EVERY YEAR SINCE OUR INCEPTION, AS WELL AS RECEIVED THE DISTINCTION OF BEING AWARDED THE PALMETTO GOLD AND SILVER AWARDS. WE CONTINUE TO SEE THE DEMAND FOR OUR SCHOOL IN A LONG WAITING LIST. 4806705 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 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 0 0 1 14 0 1 76 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BILLY KOLL 8432162883 1120 RIFLE RANGE ROAD MOUNT PLEASANT SC 29464 CHRIS HAGY BOARD MEMBER 5.00 X 0 0 0 DENISE RUNZA BOARD MEMBER 5.00 X 0 0 0 ANNE MERLE BRYANT BOARD MEMBER 5.00 X 0 0 0 DEIRDRE OSRANDER BOARD MEMBER 5.00 X 0 0 0 ABBY SWANSON KAZLEY BOARD CHAIR 5.00 X X 0 0 0 DJ BARNHILL TREASURER 5.00 X X 0 0 0 KRISTIN RISING SECRETARY 5.00 X X 0 0 0 JODY SWANIGAN PRINCIPAL 40.00 X 127073 0 6534 BILLY KOLL FINANCE DIRECTOR 40.00 X 89884 0 6005 216957 0 12539 1 0 0 0 0 6520601 75431 6596032 PUPIL ACTIVITY REVENUE 611110 483911 483911 483911 100960 100960 7180903 483911 0 100960 3111126 2989878 99645 21603 281891 259488 22403 414271 405139 9132 219559 212948 6611 1289 1031 258 292930 234344 58586 2791 2233 558 119952 95962 23990 34483 34483 PUPIL ACTIVITY 365977 365977 SUPPLIES 168801 51562 117239 PURCHASED SERVICES 109208 109208 FISCAL SERVICES 94022 94022 78935 78935 5295235 4806705 466927 21603 1229566 1383156 1981728 3980608 393987 42904 1314460 333108 584043 981352 3508275 3269822 7697599 9657842 489278 599209 326393 1121752 11371945 11535076 12187616 13256037 X -5074060 -4579547 584043 981352 -4490017 -3598195 7697599 9657842 X 1885668 -993846 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 602436 55862 546574 219020 100536 118484 493004 176710 316294 981352 DUE FROM CCSD 130842 PENSION ASSET 1053985 OPEB ASSET 2084995 3269822 PENSION OBLIGATION 5142827 OPEB OBLIGATION 4513201 DEFERRED INFLOW - PENSION 22412 DEFERRED INFLOW - OBEB 1856636 11535076 7180903 0 7180903 0 7180903 6289081 993846 993846 5295235 0 5295235 PART XII, LINE 2D - OTHER ADJUSTMENTS: CONTINGENT GASB OPEB AND PENSION PLAN ACCRUALS NOT DEDUCTED ON FORM 990 993,846. SCHEDULE D, PAGE 4, PART XI AND XII THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED BASED ON GOVERNMENTAL FUND ACCOUNTING BASIS (I.E. REGULATORY ACCOUNTING PRINCPLES). AS A RESULT, CERTIN ITEMS OF EXPENSE ON THE AFS ARE NOT INCLUDED AS AN EXPENSE ON FORM 990 SUCH AS PRINCIPAL DEBT PAYMENTS AND CAPITAL OUTLAYS FOR FIXED ASSETS, ETC. THE ADJUSTMENTS PROVIDED IN PART XI AND PART XII HAVE BEEN MADE TO PRESENT THE STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSE ON FORM 990 IN A MANNER CONSISTENT WITH THE ACCRUAL BASIS OF ACCOUNTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE RACIALLY NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S WEBSITE WHICH IS ACCESSIBLE TO THE PUBLIC STATING THAT THE SCHOOL ACCEPTS CHILDREN WITHOUT REGARD TO RACE, RELIGION, GENDER, DISABILITY OR NATIONAL ORIGIN. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO SUBMITTING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICTS OF INTEREST POLICY. TRAINING IS COMPLETED BY ALL BOARD MEMBERS ON CONFLICTS OF INTEREST. THE BOARD IS REQUIRED TO REVIEW AND ACKNOWLEDGE THE CONFLICTS OF INTEREST POLICY ON AN ANNUAL BASIS. IN THE EVENT A POTENTIAL CONFLICT OF INTEREST ARISES DURING THE YEAR, THE INTERESTED PERSON SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 ALL TEACHERS AND STAFF AT EAST COOPER MONTESSORI CHARTER SCHOOL ARE EMPLOYEES OF CHARLESTON COUNTY SCHOOL DISTRICT. THEREFORE, THE PROCESS OF DETERMINING COMPENSATION IS CONDUCTED BY CHARLESTON COUNTY SCHOOL DISTRICT. THE SCHOOL DISTRICT HAS A PROCESS IN PLACE TO DETERMINE COMPENSATION WHICH INCLUDES RELIANCE UPON COMPARABLE DATA FROM SIMILARLY SITUATED SCHOOLS, APPROVAL BY INDEPENDENT PERSONS, AND DOCUMENTATION OF ALL DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE POSTED ON THE SCHOOL'S WEBSITE. FORM 990, PART XI, LINE 9: CONTINGENT GASB OPEB AND PENSION PLAN ACCRUALS NOT DEDUCTED ON FORM 990 -993,846. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.