2025-05-15T16:01:04-04:00 2024-06-30 522212837 GREENE FINNEY CAULEY LLP 908 N MAIN ST ANDERSON SC 29621 990 2023-07-01 570794878 SOUTH CAROLINA GOVERNOR'S SCHOOL FOR THE ARTS AND HUMANITIES FDTN SOUT 8642821570 PO BOX 8458 GREENVILLE SC 29604 AMANDA HERLIHY EXECUTIVE DIRECTOR 8642821570 2025-05-14 true false CHRISTOPHER S CAULEY P00534004 8642258713 2025-05-15 2023 2025-03-06 01:10:19Z X AMANDA HERLIHY PO BOX 8458 GREENVILLE SC 29604 6130864 false X WWW.SCGSAH.ORG/FOUNDATION X 1985 SC WE SERVE SOUTH CAROLINA'S ARTISTICALLY TALENTED STUDENTS BY INCREASING AWARENESS AND RAISING REVENUES TO ENSURE EXCELLENCE IN OUR NATION'S PREMIERE PUBLIC RESIDENTIAL HIGH SCHOOL FOR THE ARTS. 18 18 5 18 0 1341638 1688063 48297 153953 312558 -285803 12311 1209788 2061229 717835 647932 0 244842 272286 10500 165863 817337 791592 1780014 1722310 -570226 338919 7915093 9057103 181053 101409 7734040 8955694 X WE SERVE SOUTH CAROLINA'S ARTISTICALLY TALENTED STUDENTS BY INCREASING AWARENESS AND RAISING REVENUES TO ENSURE EXCELLENCE IN OUR NATION'S PREMIERE PUBLIC RESIDENTIAL HIGH SCHOOL FOR THE ARTS. THE FOUNDATION RAISES PRIVATE DOLLARS TO INCREASE ACCESS TO THE SCHOOL FOR STUDENTS WITH FINANCIAL NEEDS, SUPPORTS THE SCHOOL'S EFFORTS TO PROVIDE ARTS EDUCATION IN UNDER-RESOURCED COUNTIES, AND BRIDGES THE GAP BETWEEN STATE FUNDING AND THE UNIQUE NEEDS OF A PREMIERE PUBLIC ARTS SCHOOL. false false 1395366 647932 48297 THE GOVERNORS SCHOOL FOR THE ARTS AND HUMANITIES FOUNDATION PROVIDES ESSENTIAL SUPPORT TO ENSURE STUDENTS HAVE FULL ACCESS TO THE SCHOOLS TRANSFORMATIVE ARTS EDUCATION. THE FOUNDATION HELPS REMOVE FINANCIAL BARRIERS BY COVERING MEAL PLAN ASSISTANCE, THE ONLY COST TO ATTEND THIS PUBLIC RESIDENTIAL HIGH SCHOOL AND SUMMER PROGRAMS, AUDITION TRAVEL AND LODGING EXPENSES, AND EMERGENCY HEALTH AND WELLNESS SUPPORT FOR STUDENTS IN NEED. BEYOND CAMPUS, THE FOUNDATION EXTENDS ITS IMPACT STATEWIDE BY FUNDING ARTS EDUCATION INITIATIVES IN UNDERSERVED COMMUNITIES AND PROFESSIONAL DEVELOPMENT FOR PUBLIC SCHOOL TEACHERS. THE FOUNDATION PROVIDES SUPPLIES AND SUPPORT FOR ALL FIVE ART DISCIPLINES, SPECIALIZED EQUIPMENT, MASTERCLASSES WITH GUEST ARTISTS, AND PRODUCTION SUPPORT TO ENHANCE ARTISTIC EXCELLENCE. ADDITIONALLY, IT INVESTS IN CAPITAL ENHANCEMENTS TO IMPROVE LEARNING AND PERFORMANCE SPACES, ENSURING STUDENTS RECEIVE THE HIGHEST QUALITY ARTS EDUCATION EXPERIENCE. 1395366 true true false true false false false false false true true false false false true true true false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false true 64 0 true 5 true false false false false false true true false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true false false X X AMANDA HERLIHY 8642821570 PO BOX 8458 GREENVILLE SC 29604 AMANDA HERLIHY EXECUTIVE DI 40.00 X 103363 0 15232 TERRY GRAYSON-CAPRIO CHAIR/SECRET 0.50 X X 0 0 0 BOB NACHMAN TREASURER 0.50 X X 0 0 0 JO BETTIS DIRECTOR 0.25 X 0 0 0 TAMARA BUIE DIRECTOR 0.25 X 0 0 0 MINDIE DEVEER DIRECTOR 0.25 X 0 0 0 LAURA DUKES DIRECTOR 0.25 X 0 0 0 BRIAN HARRIS DIRECTOR 0.25 X 0 0 0 NANCY HILLIARD JOYCE DIRECTOR 0.25 X 0 0 0 DAVID KELLER DIRECTOR 0.25 X 0 0 0 CARL MAKI DIRECTOR 0.25 X 0 0 0 FAIN MCDANIEL DIRECTOR 0.25 X 0 0 0 MAGGIE MORTON DIRECTOR 0.25 X 0 0 0 STEPHANIE MUNDY-SELF DIRECTOR 0.25 X 0 0 0 CHAD PROSSER DIRECTOR 0.25 X 0 0 0 KEVIN SHORT DIRECTOR 0.25 X 0 0 0 JANE TAYLOR DIRECTOR 0.25 X 0 0 0 BRITTANY TIMMONS DIRECTOR 0.25 X 0 0 0 JONNIKA WILSON DIRECTOR 0.25 X 0 0 0 103363 15232 1 false false false 151231 838401 698431 22850 1688063 SCHOOL MERCHANDISE RECEIPTS 453220 21903 21903 EVENT REGISTRATION FEES 711190 20476 20476 STUDENT ACTIVITIES 711190 5918 5918 48297 195158 195158 4157969 4040569 117400 117400 117400 41364 151231 29066 12298 12298 REFUNDS AND REIMBURSEMENTS 900099 13 13 13 2061229 48297 324869 X 637582 637582 10350 10350 130150 55965 26030 48155 120964 52014 24193 44757 3007 1293 601 1113 18165 7811 3633 6721 40800 34680 1742 4378 24000 24000 10500 10500 63703 63703 306934 276235 12320 18379 13266 3858 7742 1666 60889 44089 4044 12756 59959 44835 4863 10261 5526 2376 1105 2045 101268 95178 5395 695 98373 94737 2644 992 1204 1204 9311 4004 1862 3445 6359 6359 1722310 1395366 161081 165863 203094 21314 919057 431990 90688 11746 26341 17819 964 8522 7260836 8016572 6463 950 7915093 9057103 174590 100459 6463 950 181053 101409 X 5092513 5310078 2641527 3645616 7734040 8955694 7915093 9057103 X 338919 734147 148588 X false true X true true true X 1048759 690393 1817738 1644180 1688063 6889133 1048759 690393 1817738 1644180 1688063 6889133 382703 6506430 120568 126781 147226 153953 195158 743686 11311 11311 7644130 48297 0.85120 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 24208 24208 false SCHEDULE C, PART II-B, LINE 1 IN FY24, THE FOUNDATION INCURRED LOBBYING EXPENDITURES BY DIRECTLY PAYING REGISTERED LOBBYISTS TO ADVOCATE ON BEHALF OF THE SCHOOL. HOWEVER, THE FOUNDATION DOES NOT ENGAGE IN LOBBYING ACTIVITIES; RATHER, IT FUNDS PROFESSIONAL REPRESENTATION TO SUPPORT THE SCHOOLS INTERESTS IN LEGISLATIVE MATTERS. 7260836 45341 964007 253612 8016572 6829381 688193 256738 7260836 7966651 328326 -1302891 162705 6829381 6050570 524951 1623429 232299 7966651 6048343 2544 228942 229259 6050570 0.63840 0.36160 false false 26341 17819 8522 8522 LEASE LIABILITY 950 950 X 2768904 734147 5400 739547 2029357 60938 -29066 31872 2061229 1695838 5400 29066 34466 1661372 60938 60938 1722310 SCHEDULE D, PAGE 2, PART V, LINE 4 THE GOVERNORS SCHOOL FOR THE ARTS AND HUMANITIES FOUNDATIONS ENDOWMENT PROVIDES LONG-TERM FINANCIAL STABILITY BY FUNDING FINANCIAL ASSISTANCE, MEAL PLAN SUPPORT, HEALTH AND WELLNESS INITIATIVES, ARTS PROGRAMS, VISITING ARTISTS, AND SPECIAL PROJECTS. THE FOUNDATION PRESERVES THESE FUNDS IN PERPETUITY, USING A PORTION OF THE RETURNS ANNUALLY TO UPHOLD THE SCHOOLS MISSION AND EXPAND OPPORTUNITIES FOR STUDENTS. SCHEDULE D, PAGE 3, PART X THE FOUNDATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE FOUNDATION, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THAT THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2024 AND 2023 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. THE FOUNDATION'S TAX RETURNS FOR THE PAST THREE YEARS REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT F/R EVENT EXPENSES PART VIII L8B -29,066 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT F/R EVENT EXPENSES PART VIII L8B 29,066 SONGWRITERS 192595 151231 41364 2974 11984 5500 8608 192595 151231 41364 2974 11984 5500 8608 29066 12298 true SOUTH CAROLINA GOVERNOR'S SCHOOL FOR THE ARTS AND HUMANITIES 15 UNIVERSITY STREET GREENVILLE SC 29601 576000286 GOV 637582 OPERATIONAL SUPPORT 1 MERIT BASED AWARDS 9 6000 COMPETITION AWARDS 15 4350 SCHEDULE I, PAGE 1, PART I, LINE 2 SC GOVERNOR'S SCHOOL FOR THE ARTS AND HUMANITIES FUNDING: REPRESENTATIVES FROM THE SCHOOL'S LEADERSHIP TEAM MEET WITH THE EXECUTIVE DIRECTOR OF THE FOUNDATION TO DISCUSS PRIORITIES FOR THE NEXT FISCAL YEAR. EACH DEPARTMENT THAT RECEIVES FUNDING FROM THE FOUNDATION IS EXPECTED TO SUBMIT A JUSTIFICATION FORM FOR THEIR FUNDING REQUEST. AFTER THE LEADERSHIP TEAM AND THE EXECUTIVE DIRECTOR REVIEW THESE REQUESTS, THE EXECUTIVE DIRECTOR USES THIS INFORMATION TO INFORM THE BUDGETING PROCESS. FOR MEAL PLAN ASSISTANCE, THE SCHOOL WILL LET THE FOUNDATION KNOW THE TOTAL AMOUNT OF ASSISTANCE NEEDED AND THIS IS USED TO BUDGET FOR THIS ASSISTANCE. THE FOUNDATION CONSIDERS THESE REQUESTS BASED ON THIS PROCESS TAKING INTO ACCOUNT THE FOUNDATION'S MISSION AND AVAILABLE RESOURCES FOR A GIVEN PROJECT. AWARDS TO INDIVIDUALS: IN FY24, THE FOUNDATION MADE MERIT BASED AWARDS TO STUDENTS MEETING PREDEFINED CRITERIA INCLUDING GRADE LEVEL, ACHIEVEMENT, CONSISTENT EFFORT AND GOOD CITIZENSHIP. RECIPIENTS ARE CHOSEN BY THE VISUAL ARTS FACULTY OF THE SC GOVERNOR'S SCHOOL FOR THE ARTS AND HUMANITIES. CHECKS ARE WRITTEN DIRECTLY TO THE WINNERS. THE FOUNDATION ALSO FACILITATES AWARDS RELATED TO A CLASSICAL BALLET AND MODERN/CONTEMPORARY DANCE COMPETITION HOSTED BY THE SOUTH CAROLINA GOVERNOR'S SCHOOL FOR THE ARTS AND HUMANITIES. PRIZES ARE AWARDED TO STUDENTS BASED ON THEIR PERFORMANCES AS JUDGED BY A PANEL OF DANCE PROFESSIONALS. FORM 990 - ORGANIZATION'S MISSION WE SERVE SOUTH CAROLINA'S ARTISTICALLY TALENTED STUDENTS BY INCREASING AWARENESS AND RAISING REVENUES TO ENSURE EXCELLENCE IN OUR NATION'S PREMIERE PUBLIC RESIDENTIAL HIGH SCHOOL FOR THE ARTS. THE FOUNDATION RAISES PRIVATE DOLLARS TO INCREASE ACCESS TO THE SCHOOL FOR STUDENTS WITH FINANCIAL NEEDS, SUPPORTS THE SCHOOL'S EFFORTS TO PROVIDE ARTS EDUCATION IN UNDER-RESOURCED COUNTIES, AND BRIDGES THE GAP BETWEEN STATE FUNDING AND THE UNIQUE NEEDS OF A PREMIERE PUBLIC ARTS SCHOOL. FORM 990, PAGE 2, PART III, LINE 4A THE GOVERNORS SCHOOL FOR THE ARTS AND HUMANITIES FOUNDATION PROVIDES ESSENTIAL SUPPORT TO ENSURE STUDENTS HAVE FULL ACCESS TO THE SCHOOLS TRANSFORMATIVE ARTS EDUCATION. THE FOUNDATION HELPS REMOVE FINANCIAL BARRIERS BY COVERING MEAL PLAN ASSISTANCE, THE ONLY COST TO ATTEND THIS PUBLIC RESIDENTIAL HIGH SCHOOL AND SUMMER PROGRAMS, AUDITION TRAVEL AND LODGING EXPENSES, AND EMERGENCY HEALTH AND WELLNESS SUPPORT FOR STUDENTS IN NEED. BEYOND CAMPUS, THE FOUNDATION EXTENDS ITS IMPACT STATEWIDE BY FUNDING ARTS EDUCATION INITIATIVES IN UNDERSERVED COMMUNITIES AND PROFESSIONAL DEVELOPMENT FOR PUBLIC SCHOOL TEACHERS. THE FOUNDATION PROVIDES SUPPLIES AND SUPPORT FOR ALL FIVE ART DISCIPLINES, SPECIALIZED EQUIPMENT, MASTERCLASSES WITH GUEST ARTISTS, AND PRODUCTION SUPPORT TO ENHANCE ARTISTIC EXCELLENCE. ADDITIONALLY, IT INVESTS IN CAPITAL ENHANCEMENTS TO IMPROVE LEARNING AND PERFORMANCE SPACES, ENSURING STUDENTS RECEIVE THE HIGHEST QUALITY ARTS EDUCATION EXPERIENCE. FORM 990, PAGE 6, PART VI, LINE 1A CURRENTLY, THE EXECUTIVE COMMITTEE INCLUDES THE BOARD CHAIR, TREASURER, AND TWO OTHER DIRECTORS APPOINTED BY THE CHAIR. THE EXECUTIVE COMMITTEE MAY ACT FOR THE BOARD BETWEEN MEETINGS WHEN IT IS IMPRACTICABLE TO OBTAIN BOARD APPROVAL FOR AN ACTION THE EXECUTIVE COMMITTEE DEEMS NECESSARY OR ADVISABLE FOR THE FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY MANAGEMENT IN CONJUNCTION WITH THE FINANCE/AUDIT COMMITTEE. A COPY IS ALSO PROVIDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C AT THE FIRST BOARD MEETING OF THE FISCAL YEAR, THE BOARD IS GIVEN A CONFLICT OF INTEREST FORM TO COMPLETE TO DISCLOSE ANY CONFLICTS. NO CONFLICTS WERE IDENTIFIED IN FY24. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD IN CONSULTATION WITH A CONTRACTED HR FIRM WHICH DOES A COMPENSATION STUDY TO PROVIDE MARKET DATA FOR BOARD CONSIDERATION. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES ITS AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT & PROFESSIONAL FEES 276,235 12,320 18,379 FORM 990, PART XI DURING FY24, THE FOUNDATION REALIZED A GRANT RECEIVABLE OF 148,588 SHOULD HAVE BEEN RECORDED AS OF JUNE 30, 2023. AS A RESULT, THE FOUNDATION RESTATED THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023 TO INCREASE THE GRANT AND PLEDGES RECEIVABLE BALANCE AND TO INCREASE CONTRIBUTIONS WITH DONOR RESTRICTIONS BY THE SAME AMOUNT. THIS ADJUSTMENT IMPACTED BEGINNING NET ASSETS. FORM 990, PART XI, LINE 9 NET ASSET RESTATEMENT 148,588