2026-05-13T10:53:35-05:00 2025-06-30 570783795 SWAIMBROWN PA PO BOX 6404 SPARTANBURG SC 29304 990 2024-07-01 570371816 SPARTANBURG DAY SCHOOL SPAR 8645827539 1701 SKYLYN DRIVE SPARTANBURG SC 293071037 SHEILA L CASH DIRECTOR OF FINANCE AND OPERATIONS 8645827539 2026-05-13 1 1 VALERIE W HEYDE P01301332 8645850176 2026-05-13 2024 2025-03-06 01:10:19Z SHEILA L CASH 1701 SKYLYN DRIVE SPARTANBURG SC 29307 25822415 0 X WWW.SPARTANBURGDAYSCHOOL.ORG X 1957 SC SDS IS A COLLEGE PREPARATORY, CO-EDUCATIONAL DAY SCHOOL FOR STUDENTS IN GRADES 3-K THROUGH 12. 21 21 340 0 0 0 1550214 2113069 11067737 11964716 904685 2803532 889768 1022227 14412404 17903544 2209300 2086903 0 0 8688396 9990115 0 0 540578 4830489 5003902 15728185 17080920 -1315781 822624 72590178 74436645 10544213 10116143 62045965 64320502 X THE MISSION OF THE SPARTANBURG DAY SCHOOL IS TO PROVIDE A SUPERIOR EDUCATIONAL EXPERIENCE, IN A COMMUNITY OF TRUST, THAT PREPARES STUDENTS FOR A LIFE WELL LIVED. SPARTANBURG DAY SCHOOL IS DUALLY ACCREDITED BY SOUTHERN ASSOCIATION OF INDEPENDENT SCHOOLS (SAIS) AND ADVANCED AND BY PAIS, CUM LAUDE SOCIETY AND THE COLLEGE BOARD. 0 0 12337126 2086903 13000253 SPARTANBURG DAY SCHOOL IS A NATIONALLY ACCREDITED INDEPENDENT SCHOOL FOR STUDENTS IN GRADES 2K-12 LOCATED IN SPARTANBURG SC. THE SCHOOL PROVIDES A COLLEGE PREPARATORY EDUCATION FOR STUDENTS IN 3 SCHOOL DIVISIONS: LOWER SCHOOL - GRADES 2K-4THMIDDLE SCHOOL - GRADES 5-8UPPER SCHOOL - GRADES 9-12 12337126 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 56 0 1 340 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 SC X SHEILA L CASH DIRECTOR OF FINANCE AND OPERATIONS 8645827539 1701 SKYLYN DRIVE SPARTANBURG SC 29307 JAIME WALL TRUSTEE 0.00 X 0 0 0 SUSAN BRIDGES TRUSTEE EMERITA 0.00 X 0 0 0 BHARGAVA KONDAVEETI TRUSTEE 0.00 X 0 0 0 BILLY WEBSTER TRUSTEE 0.00 X 0 0 0 RAJ PATEL TRUSTEE 0.00 X 0 0 0 ELIZABETH RABB SECRETARY 0.00 X X 0 0 0 NED PAGE TRUSTEE 0.00 X 0 0 0 LEIGN ANN LANGLEY TRUSTEE 0.00 X 0 0 0 LUCY LYNCH ALUMNI REPRESENTATIVE 0.00 X 0 0 0 BEAR BOYD PRESIDENT 0.00 X X 0 0 0 JARED WILSON VICE PRESIDENT 0.00 X X 0 0 0 MARK VANGEISON TRUSTEE 0.00 X 0 0 0 DAVID JOHNSON TRUSTEE 0.00 X 0 0 0 SCOTT COCHRAN TRUSTEE 0.00 X 0 0 0 SHEILA CASH DIRECTOR OF FINANCE & OPER 40.00 X 126483 0 17517 BARNEY GOSNELL TREASURER 0.00 X X 0 0 0 ANNA BLANTON TRUSTEE 0.00 X 0 0 0 DR SHARDA JACKSON-SMITH TRUSTEE 0.00 X 0 0 0 STACY MCBRIDE TRUSTEE 0.00 X 0 0 0 MICHEL STONE TRUSTEE 0.00 X 0 0 0 STEVE QUERIN TRUSTEE 0.00 X 0 0 0 CHARLOTTE VERREAULT TRUSTEE EMERITA 0.00 X 0 0 0 MARY STEWART LORING PARENTS' COMMUNITY REPRESE 0.00 X 0 0 0 ELAINE FREEMAN TRUSTEE EMERITA 0.00 X 0 0 0 DAVID SKEEN HEAD OF SCHOOL 40.00 X 405025 0 157377 JOHN CORBITT DIRECTOR OF TECHNOLOGY & INNOVATION 40.00 X 114540 0 5727 646048 0 180621 3 0 1 0 SANSBURY FOOD LLC 149 S DANIEL MORGAN AVE SPARTANBURG SC 29306 FOOD SERVICE 173560 1 71832 133700 1907537 176248 2113069 TUITION AND FEES 611110 11964716 11964716 11964716 804739 804739 9881573 7882780 1998793 1998793 1998793 22781 71832 36091 -13310 -13310 CAMP GRIFFIN 611110 470785 470785 EXTENDED DAY 611110 428078 428078 PARENTS CLUB 611110 20076 20076 116598 116598 1035537 17903544 13000253 0 2790222 2086903 2086903 1012560 696791 307751 8018 6437644 4430049 1956613 50982 283940 195919 85182 2839 1715310 1178859 524583 11868 540661 373056 162198 5407 22143 15722 6200 221 19600 13916 5488 196 144485 144485 177357 177357 9767 6722 2968 77 201037 138343 61102 1592 640934 441057 194801 5076 5768 5768 844621 581224 256708 6689 EDUCATION EXPENSES 2016658 1776708 233966 5984 OTHER EXPENSES 455482 31794 14043 409645 ATHLETICS 286077 286077 ADMINISTRATION 64168 44157 19503 508 115805 34061 50268 31476 17080920 12337126 4203216 540578 7021473 4663322 2504263 1514791 5607100 5823934 321015 456449 35167454 14933254 17498256 20234200 38972493 41446795 665578 297154 72590178 74436645 1270130 518467 9139063 9491784 135020 105892 10544213 10116143 X 21153676 23833461 40892289 40487041 62045965 64320502 72590178 74436645 822624 1451913 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37184089 385975 3858049 1683166 39744947 33508750 773888 4417467 1516016 37184089 29800794 1515970 3657314 1465328 33508750 33559869 2165260 -4924431 999904 29800794 20935209 6457255 7081479 914074 33559869 0.02000 0.98000 0 0 4224037 4224037 27867363 13020622 14846741 3076054 1912632 1163422 20234200 RIGHT OF USE LABILITY - OPERATING LEASE 105892 105892 X 15708247 0 15708247 2195297 2195297 17903544 14885623 0 14885623 2195297 2195297 17080920 PART V, LINE 4: THE INCOME FROM THE ENDOWMENT IS USED FOR MERIT SCHOLARSHIPS, NEED-BASED FINANCIAL AID, SUPPORT OF THE FINE ARTS, FACULTY PROFESSIONAL DEVELOPMENT, AND OTHER GENERAL SUPPORT OF THE OPERATING BUDGET. PART X, LINE 2: SDS EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS DEFINED ACCORDING TO THE ACCOUNTING STANDARDS CODE. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS, RELATIVE TO OPEN TAX YEARS, AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. OPEN TAX YEARS ARE CONSIDERED TO BE THE PRECEDING THREE TAX YEARS FOR FEDERAL AND ALL APPLICABLE STATE RETURNS. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM AMOUNTS RECOGNIZED. SDS HAS DETERMINED THAT NO SUCH LIABILITIES EXIST AS OF JUNE 30, 2025. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 2,086,903. GALA EXPENSE -36,091. INVESTMENT MANAGEMENT FEES 144,485. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 2,086,903. GALA EXPENSE -36,091. INVESTMENT MANAGEMENT FEES 144,485. 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 SCHOOL'S NONDISCRIMENATORY POLICY APPEARS ON THE WEBSITE, PRINTED MATERIALS, EMPLOYEE AND STUDENT HANDBOOKS AND IS PUBLISHED IN MEDIA ADVERTISING. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES FUNDING FROM SC DEPARTMENT OF EDUCATION AND DEPARTMENT OF SOCIAL SERVICES. THE ORGANIZATION ALSO RECEIVES FUNDS FROM SC EDUCATION CREDIT FOR EXCEPTION NEEDS CREDIT FUND. GALA 82266 71832 10434 33735 COLOR RUN 12347 12347 2356 94613 71832 22781 36091 36091 -13310 1 MERIT SCHOLARSHIPS AND NO NEED AWARDS 44 864829 NEED BASED SCHOLARSHIPS 173 1222074 PART I, LINE 2: GRANT MONITORING MERIT SCHOLARSHIPS AND NEED BASED FINANCIAL ASSISTANCE ARE MADE AVAILABLE TO STUDENTS AND ARE AWARDED IN COMPLIANCE WITH FINANCIAL AID POLICY AND WITHIN THE SCHOLARSHIP CRITERIA. THE SCHOOL FOLLOWS ITS NON DISCRIMINATORY POLICY WITH ALL ADMISSIONS, SCHOLARSHIPS, AND FINANCIAL AID AWARDS. X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 DAVID SKEEN HEAD OF SCHOOL 405025 0 0 0 0 0 20400 0 136977 0 562402 0 0 0 PART I, LINE 1A THE SCHOOL PAYS FOR THE MEMBERSHIP AND DUES TO THE PIEDMONT CLUB, A DINING AND SOCIAL CLUB FOR THE PURPOSE OF ENTERTAINMENT OF CONSTITUENTS FOR PURPOSES OF SCHOOL RELATED BUSINESS. ANY PERSONAL USE AT THIS ESTABLISHMENT IS REIMBURSED TO THE SCHOOL BY THE HEAD OF SCHOOL. X 4 104416 STOCK MARKET QUOTES X GALA AUCTION 30 71832 PROCEEDS RECEIVED 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS USING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 THE PARENTS OF STUDENTS ARE CONSIDERED MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 WAS PREPARED BY PROFESSIONAL, INDEPENDENT ACCOUNTANTS. THE BOARD OF TRUSTEES DELEGATED THE REVIEW OF FORM 990 TO THE COMPENSATION COMMITTEE, THE MEMBERSHIP OF WHICH INCLUDES THE BOARD CHAIR, BOARD VICE CHAIR, FINANCE CHAIR AND AUDIT CHAIR. THE COMPENSATION COMMITTEE REVIEWED THE DRAFT FORM 990 PREPARED BY THE INDEPENDENT ACCOUNTANTS PRIOR TO SUBMITTING TO IRS. THE COMPENSATION COMMITTEE REPORTED TO THE BOARD OF TRUSTEES THAT THEY HAD, TO THE BEST OF ITS ABILITY, DETERMINED THAT THE FORM 990 WAS COMPLETE, ACCURATE AND CORRECT. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES, OFFICERS, AND KEY EMPLOYEES COMPLETE ANNUAL CONFLICT OF INTEREST DISCLOSURES AND THEY ARE RETAINED BY THE DIRECTOR OF FINANCE AND OPERATIONS, WHO INFORMS THE BOARD AND COMMITTEES WHEN CONFLICTS ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE SETS THE COMPENSATION FOR THE HEAD OF SCHOOL. THE COMPENSATION COMMITTEE IS COMPRISED OF THE BOARD CHAIR, THE BOARD VICE CHAIR, THE FINANCE CHAIR AND THE AUDIT CHAIR. THE COMPENSATION COMMITTEE IS DEEMED INDEPENDENT AS IT IS COMPRISED OF INDIVIDUALS UNRELATED TO AND NOT SUBJECT TO THE CONTROL OF THE HEAD OF SCHOOL. IN PREPARATION FOR THIS DECISION, A COMPENSATION COMPARISON IS PREPARED USING DATA FROM INDEPENDENT SCHOOL SOURCES (NAIS, SAIS, PAIS, NBOA, AND THE COMMON FUND AMONG OTHERS). DATA IS ANALYZED FOR PEER SCHOOLS AND BENCHMARK SCHOOLS. THE COMPENSATION COMMITTEE USES THIS INFORMATION TO NEGOTIATE THE CONTRACT FOR THE HEAD OF SCHOOL. IN ADDITION, THE COMPENSATION AGREEMENT BETWEEN THE HEAD OF SCHOOL AND THE COMPENSATION COMMITTEE IS DOCUMENTED IN MEETING MINUTES WHICH ARE RETAINED AS PART OF THE YEAR'S BOARD MEETING MINUTES. THE HEAD OF SCHOOL SETS THE SALARIES OF ALL EMPLOYEES (INCLUDING THE HIGHLY COMPENSATED EMPLOYEES). THE HEAD OF SCHOOL STUDIES COMPARABLE DATA FROM MULTIPLE INDEPENDENT SCHOOL SOURCES (NAIS, SAIS, PAIS, NBOA, AND THE COMMON FUND) TO SET SALARY LEVELS. THE COMPENSATION COMMITTEE APPROVES THE SALARIES OF HIGHLY COMPENSATED EMPLOYEES SET BY THE HEAD OF THE SCHOOL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS OFFICES IN SPARTANBURG, SC BETWEEN THE HOURS OF 9AM AND 4PM MONDAY THROUGH FRIDAY. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.