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      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BASIS OF ACCOUNTING FOLLOWED BY THE LOCAL PARTHERSHIP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL PARTNERSHIP AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL PARTNERSHIP HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL PARTNERSHIP, AND HAS CONCLUDED THAT AS OF JUNE 30, 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. THE LOCAL PARTNERSHIP IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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          <BusinessName>
            <BusinessNameLine1Txt>SCHOOL DISTRICT OF PICKENS COUNTY</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
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        <TransactionDesc>SERVICE</TransactionDesc>
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      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>PRISMA HEALTH - UPSTATE</BusinessNameLine1Txt>
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        </NameOfInterested>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIRECT PROGRAM EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF FORM 990 IS MADE AVAILABLE TO THE EXECUTIVE DIRECTOR FOR REVIEW PRIOR TO FILING. THE FINANCIAL INFORMATION ON FORM 990 IS BASED PRIMARILY UPON THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, WHICH ARE PROVIDED TO THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MEMBERS OF THE LOCAL PARTNERSHIP ARE REPRESENTATIVE OF VARIOUS ORGANIZATIONS THAT IN CERTAIN INSTANCES BENEFIT FROM ACTIONS TAKEN BY THE BOARD. IT IS THE POLICY OF THE LOCAL PARTNERSHIP THAT BOARD MEMBERS NOT BE INVOLVED WITH DECISIONS REGARDING ORGANIZATIONS THEY REPRESENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD USES SALARY INFORMATION FROM THE LOCAL SCHOOL DISTRICT, STATEWIDE NONPROFIT SALARY SURVEY (FOR THE APPROPRIATE TYPE AND COMPARABLE BUDGET OF ORGANIZATION), AND REGIONAL SURVEY FROM A NORTH CAROLINA COUNTERPART IN ORDER TO DETERMINE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AS WELL AS OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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</Return>
