Nonprofit · EIN 84-3663677
LIBERTY STEAM CHARTER SCHOOL
Tax-exempt · SUMTER, SC 29150
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $12,582,281 | $11,533,052 | $1,049,229 | $17,901,193 | $13,174,944 | $4,726,249 |
| June 30, 2024 | 990 | $13,456,857 | $10,148,473 | $3,308,384 | $8,743,131 | $5,066,111 | $3,677,020 |
| June 30, 2023 | 990 | $5,429,042 | $5,159,139 | $269,903 | $2,203,080 | $1,834,445 | $368,635 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $12,476,230
- of which government grants
- $10,478,914
- Program service revenue
- $106,051
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $198,987
- Other salaries and wages
- $6,502,431
- Salaries, compensation and benefits (total)
- $8,084,035
- Professional fundraising fees
- $0
- Legal fees
- $29,969
- Accounting fees
- $10,100
- Occupancy
- $408,934
- Travel
- $15,894
- Depreciation
- $393,441
- Program services (functional)
- $9,740,292
- Management and general (functional)
- $1,792,760
Balance sheet and other
- Total assets, start of year
- $8,743,131
- Total assets, end of year
- $17,901,193
- Total liabilities, end of year
- $13,174,944
- Net assets, end of year
- $4,726,249
- Land, buildings and equipment
- $7,510,875
- Gross receipts
- $12,582,281
- Employees
- 135
- Volunteers
- 5
- Year formed
- 2019
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TREVOR IVEY | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $198,987 | $1,172 |
| MICHELLE MCDONALD | EMPLOYEE Highest-paid employee | 1 | $127,324 | $0 |
| SALLY HARRIS | EMPLOYEE Highest-paid employee | 1 | $115,776 | $0 |
| EMILY HATFIELD | EMPLOYEE Institutional trustee | 1 | $110,737 | $0 |
| NICKY PACK | EMPLOYEE Highest-paid employee | 1 | $108,395 | $0 |
| LEANDREA MONTGOMERY | EMPLOYEE Highest-paid employee | 1 | $102,194 | $0 |
| REV DR MARION NEWTON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DR RODNEY THOMPSON | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| REV DR MARION NEWTON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DR RODNEY THOMPSON | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| GREG A THOMPSON | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| DEXTER DAVIS | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| RODNEY THOMPSON | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| CAMERON CHANDLER | TRASURER Trustee or director, Officer | 5 | $0 | $0 |
| JENNY KNOPF | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAYNE BRUNSON | BOARD MEMBER Trustee or director | 2 | $0 |
| KIM RAUSCHENBACH | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TREVOR IVEY | EXECUTIVE DIRECTOR Officer | 40 | $148,709 | $1,172 |
| DIXIE HARDY | EMPLOYEE Highest-paid employee | 40 | $106,076 | $0 |
| REV DR MARION NEWTON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DR RODNEY THOMPSON | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| GREG A THOMPSON | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| DEXTER DAVIS | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| RODNEY THOMPSON | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| CAMERON CHANDLER | TRASURER Trustee or director, Officer | 5 | $0 | $0 |
| JENNY KNOPF | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ELAYNE BRUNSON | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KIM RAUSCHENBACH | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TREVOR IVEY | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $143,788 |
| REV DR MARION NEWTON | BOARD MEMBER Trustee or director | 2 | $0 |
| DR RODNEY THOMPSON | BOARD MEMBER Trustee or director | 5 | $0 |
| GREG A THOMPSON | CHAIRMAN Trustee or director, Officer | 5 | $0 |
| DEXTER DAVIS | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 |
| RODNEY THOMPSON | SECRETARY Trustee or director, Officer | 5 | $0 |
| CAMERON CHANDLER | TRASURER Trustee or director, Officer | 5 | $0 |
| JENNY KNOPF | BOARD MEMBER Trustee or director | 2 | $0 |
| ELAYNE BRUNSON | BOARD MEMBER Trustee or director | 2 | $0 |
| KIM RAUSCHENBACH | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 117 N MAIN ST, SUMTER, SC 29150-4947
- In care of
- % DR TREVOR T IVEY
- Principal officer (990 for 2024)
- TREVOR IVEY, 117 NORTH MAIN ST, SUMTER, SC 29150
- Signed the 990
- TREVOR IVEY, EXECUTIVE DIRECTOR
- Phone
- (803) 216-5745
- Website
- WWW.LIBERTYSTEAMCHARTER.ORG
- Return prepared by
- MARTIN SMITH & COMPANY CPAS PA
Mission
LIBERTY STEAM CHARTER WORKS TO PROVIDE ALL STUDENTS WITH EQUAL ACCESS TO A WORLD-CLASS K-12 EDUCATION IN AN ACADEMICALLY RIGOROUS AND STUDENT-CENTERED LEARNING ENVIRONMENT, CREATING GRADUATES WHO WILL BE THOUGHTFUL AND ENGAGED CITIZENS PREPARED TO TAKE ON THE LEADERSHIP CHALLENGES OF THE 21ST CENTURY.
Program accomplishments
- LIBERTY STEAM CHARTER SCHOOLS OPERATED SCHOOLS AT 2 LOCATIONS IN SUMTER, SOUTH CAROLINA. THE SCHOOL OPERATES WITHIN THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT AND IT SERVED APPROXIMATELY 913 STUDENTS FROM KINDERGARTEN THROUGH GRADE FIVE DURING THE 2024-2025 SCHOOL YEAR.Expenses $9,740,292 · revenue $106,051
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 84-3663677
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $17,901,193
- Income (IRS master file)
- $12,582,281
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $12,582,281 | $11,533,052 | $17,901,193 | XML |
| 990 | June 2024 | $13,456,857 | $10,148,473 | $8,743,131 | IRS |
| 990 | June 2023 | $5,429,042 | $5,159,139 | $2,203,080 | XML |
| 990 | June 2022 | $4,489,390 | $4,581,894 | $545,295 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-3663677).
Questions about LIBERTY STEAM CHARTER SCHOOL
- What is the EIN of LIBERTY STEAM CHARTER SCHOOL?
- The employer identification number (EIN) of LIBERTY STEAM CHARTER SCHOOL is 84-3663677.
- Is LIBERTY STEAM CHARTER SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to LIBERTY STEAM CHARTER SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIBERTY STEAM CHARTER SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIBERTY STEAM CHARTER SCHOOL due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIBERTY STEAM CHARTER SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LIBERTY STEAM CHARTER SCHOOL?
- The 990 for the year ended June 30, 2025 names TREVOR IVEY.
- Who are the officers and directors of LIBERTY STEAM CHARTER SCHOOL?
- The 990 for the year ended June 30, 2025 lists 17 people; 6 received compensation from the organization, the highest $198,987 (TREVOR IVEY, EXECUTIVE DIRECTOR).
- How much revenue does LIBERTY STEAM CHARTER SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $12,582,281, expenses of $11,533,052 and total assets of $17,901,193 at year end.
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