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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
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      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>J HARRISON GOODWIN</PersonNm>
        <TitleTxt>KCSD SUPERINTENDENT</TitleTxt>
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        <DeferredCompRltdOrgsAmt>49207</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>18702</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>257863</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BRAD WILLARD</PersonNm>
        <TitleTxt>KCSD CFO</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>143094</CompensationBasedOnRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>36147</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>26480</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>205721</TotalCompensationRltdOrgsAmt>
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        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>KERSHAW COUNTY PUBLIC SCHOOLS FOUND</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>412206742</BondIssuerEIN>
        <CUSIPNum>492508BP0</CUSIPNum>
        <BondIssuedDt>2015-12-03</BondIssuedDt>
        <IssuePriceAmt>108249625</IssuePriceAmt>
        <PurposeDesc>ADVANCE FUNDING OF SERIES 2006 FOUNDATION IPRB</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>true</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
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        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>38895000</RetiredAmt>
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        <IssuanceCostsFromProceedsAmt>1428502</IssuanceCostsFromProceedsAmt>
        <CreditEnhancementAmt>213869</CreditEnhancementAmt>
        <OtherSpentProceedsAmt>106607254</OtherSpentProceedsAmt>
        <SubstantialCompletionYr>2015</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>false</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>true</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>true</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
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        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>KERSHAW COUNTY PUBLIC SCHOOLS FOUNDA ADVANCE FUNDING OF SERIES 2006 FOUNDATION IPRB</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DATE REBATE COMPUTATION PERFORMED</FormAndLineReferenceDesc>
        <ExplanationTxt>KERSHAW COUNTY PUBLIC SCHOOLS FOUNDA 01/11/24</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF KERSHAW COUNTY PUBLIC SCHOOLS FOUNDATION IS TO ACQUIRE, CONSTRUCT, FINANCE, PLEDGE, IMPROVE, MAINTAIN, OPERATE, MANAGE, LEASE, AND DISPOSE OF SCHOOL BUILDINGS AND OTHER PUBLIC EDUCATION FACILITIES FOR THE USE AND BENEFIT OF KERSHAW COUNTY SCHOOL DISTRICT AND TO ENCOURAGE AND PROMOTE PUBLIC EDUCATION THROUGH COOPERATIVE ARRANGEMENTS WITH GOVERNMENTAL ENTITIES AND ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(3) THAT PROVIDE PUBLIC EDUCATION IN KERSHAW COUNTY, SC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOOL DISTRICT CAN APPOINT A BOARD MEMBER IN THE EVENT OF A BOARD VACANCY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE BOARD OF DIRECTORS ARE APPOINTED BY THE BOARD OF DIRECTORS, SUBJECT TO APPROVAL OF THE SCHOOL DISTRICT. THE BOARD OF TRUSTEES OF THE SCHOOL DISTRICT ALSO HAS THE POWER TO REMOVE DIRECTORS AND CAN APPOINT A REPLACEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO THE LIMITED ACTIVITY OF THE ENTITY, THERE WERE NO FORMAL BOARD MEETINGS DURING FY24.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 WILL BE REVIEWED BY MANAGEMENT PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS LISTED IN PART VII OF FORM 990 DO NOT RECEIVE COMPENSATION FROM THE FILING ORGANIZATION. COMPENSATION FROM RELATED ORGANIZATIONS IS SOLELY FOR WORK PERFORMED FOR THE RELATED ORGANIZATION (KERSHAW COUNTY SCHOOL DISTRICT). FOR THIS REASON, ALL COMPENSATION REVIEW PROCEDURES ARE HANDLED BY THE RELATED ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>NET EQUITY TO DISTRICT -6,772,331</ExplanationTxt>
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          <AddressLine1Txt>2029 WEST DEKALB STREET</AddressLine1Txt>
          <CityNm>CAMDEN</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29020</ZIPCd>
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        <EIN>576000369</EIN>
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        <LegalDomicileStateCd>SC</LegalDomicileStateCd>
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      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>true</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>true</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
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          <BusinessNameLine1Txt>KERSHAW COUNTY SCHOOL DISTRICT</BusinessNameLine1Txt>
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        <InvolvedAmt>8939131</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>AUDITED FINANCIALS</MethodOfAmountDeterminationTxt>
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</Return>