Civic Intelligence

Riverview Charter School

EIN 26-1932563 • 501(c)3 • Beaufort, SC

Profile

To provide a meaningful, hands-on learning experience in an active, engaged, and involved school.

81 Savannah HwyBeaufort, SC 29906

www.riverviewcharterschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

1.65x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

2.62x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

26th percentile

-3.6%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Assets

Up

$19,196,125

Up $13,208,536 (+221%) from 2021

Liabilities

Up

$31,604,919

Up $14,924,606 (+89%) from 2021

Net Assets

Down

-$12,408,794

Down $1,716,070 (-16%) from 2021

Revenue

Up

$12,065,457

Up $3,133,132 (+35%) from 2021

Expenses

Up

$12,495,365

Up $4,007,038 (+47%) from 2021

Net Income

Down

-$429,908

Down $873,906 (-197%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$20M$0-$20MAssets 2012: $605,376Liabilities 2012: $83,523Net Assets 2012: $521,8532012Assets 2014: $778,895Liabilities 2014: $148,671Net Assets 2014: $630,2242014Assets 2015: $1,135,339Liabilities 2015: $5,361,037Net Assets 2015: -$4,225,6982015Assets 2017: $1,406,680Liabilities 2017: $6,729,815Net Assets 2017: -$5,323,1352017Assets 2018: $2,162,568Liabilities 2018: $13,269,035Net Assets 2018: -$11,106,4672018Assets 2019: $2,875,728Liabilities 2019: $13,987,893Net Assets 2019: -$11,112,1652019Assets 2020: $4,472,578Liabilities 2020: $15,609,300Net Assets 2020: -$11,136,7222020Assets 2021: $5,987,589Liabilities 2021: $16,680,313Net Assets 2021: -$10,692,7242021Assets 2025: $19,196,125Liabilities 2025: $31,604,919Net Assets 2025: -$12,408,7942025

Highlighted filing

2025

Assets$19,196,125
Liabilities$31,604,919
Net Assets-$12,408,794

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $3,838,1642012Revenue 2014: $5,199,825Expenses 2014: $4,910,947Net Income 2014: $288,8782014Revenue 2015: $5,249,668Expenses 2015: $5,354,669Net Income 2015: -$105,0012015Revenue 2017: $5,864,951Expenses 2017: $6,587,841Net Income 2017: -$722,8902017Revenue 2018: $6,966,240Expenses 2018: $7,193,240Net Income 2018: -$227,0002018Revenue 2019: $7,512,772Expenses 2019: $7,518,470Net Income 2019: -$5,6982019Revenue 2020: $7,752,540Expenses 2020: $7,777,097Net Income 2020: -$24,5572020Revenue 2021: $8,932,325Expenses 2021: $8,488,327Net Income 2021: $443,9982021Revenue 2025: $12,065,457Expenses 2025: $12,495,365Net Income 2025: -$429,9082025

Highlighted filing

2025

Revenue$12,065,457
Expenses$12,495,365
Net Income-$429,908

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 17, 2025
Return Version
2024v5.2
Gross Receipts
$12,124,571
Mission and Program Overview

Mission

To provide a meaningful, hands-on learning experience in an active, engaged, and involved school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,529,991$8,083,804▼ $446,187
Investments Other Securities$2,318,903$2,417,542▲ $98,639
Cash and Non-Interest-Bearing Accounts$766,222$1,390,794▲ $624,572
Rtn Earn Endowment Incm Other Fnds$134,014$134,014→ $0
Accounts Receivable$37,574$47,893▲ $10,319
Pledges and Grants Receivable$28,068$47,085▲ $19,017
Prepaid Expenses and Deferred Charges$19,925$33,921▲ $13,996
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$-12,112,900$-12,542,808▼ $429,908
Total Assets$18,857,424$19,196,125▲ $338,701
Other Assets Total$7,156,741$7,175,086▲ $18,345
Liabilities
Other Liabilities$21,937,323$22,988,554▲ $1,051,231
Mortgage Notes Payable Secured by Investment Property$8,603,058$8,329,158▼ $273,900
Accounts Payable and Accrued Expenses$260,539$250,478▼ $10,061
Deferred Revenue$35,390$36,729▲ $1,339
Total Liabilities$30,836,310$31,604,919▲ $768,609
Net Assets / Fund Balance
Total Net Assets Fund Balance$-11,978,886$-12,408,794▼ $429,908
Total Liabilities and Net Assets / Fund Balance$18,857,424$19,196,125▲ $338,701

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,810,552$1,562,110$9,372,662
Equipment$264,857$875,616$1,140,473
Leasehold Improvements$8,395$50,247$58,642
Other Land Buildings$0$8,500$8,500
Other Assets Org$10,000--
Other Securities$2,417,542--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Davontae SingletonSchool DirectorFT$59,191$59,191

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$11,353,434
Program Service Revenue
$540,578
Investment Income
$60,250
Other Revenue
$111,195
All Other Contributions
$585,991
Change in Net Assets
$-429,908

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,065,457
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$59,114
Total Revenue per Audited Statements
$12,124,571
Total Revenue per Form 990
$12,065,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,240,891
Other Expenses$2,254,474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$6,049,038$407,692-$6,456,730
Pension Plan Contributions$1,928,163$505,560-$2,433,723
Other Employee Benefits$725,359$45,687-$771,046
Occupancy$554,523$135,550-$690,073
Payroll Taxes$471,579$48,622-$520,201
Depreciation Depletion$468,624$19,163-$487,787
Other Expenses$168,434$0-$168,434
Current Officers, Directors, Trustees, and Key Employees$47,353$11,838-$59,191
Insurance-$59,186-$59,186
Fees for Services Legal-$16,699-$16,699
Fees for Services Accounting-$13,500-$13,500
Advertising-$12,146-$12,146
All Other Expenses-$7,700-$7,700
Total Functional Expenses$10,882,612$1,612,753$0$12,495,365

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,554,479
Expenses per Audited Statements$12,495,365
Total Expenses per Form 990$12,495,365
Expenses Not Reported on Form 990$59,114
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$131,923
Fundraising Direct Expenses$59,114
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Twilight Run$131,923$131,923$59,114$72,809
Total Events$131,923$131,923$59,114$72,809
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension and Opeb Liability$18,949,806
Deferred Pension and Opeb Credits$4,038,748
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Draft of 990 is forwarded to the board chair. The board chair reviews the 990. The preparer then sends a copy to the board chair for filing verification.

Form 990, Part VI, Section B, Line 12C

This policy is solicited annually and the chairman reviews the policy with members.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Riverview Charter School
EIN
26-1932563
Phone
8433790123
Address
81 SAVANNAH HWY, BEAUFORT, SC 29906

Signing Officer

Name
Erica Martin
Title
Board Chair
Phone
8433790123
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erica Martin
Formed
2008
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
164
Volunteers
0

Preparer

Firm
Veris LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Jacqueline Brooke Glover-skinner Ea
Phone
8438814477
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

The process has not changed from prior year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses netted against revenue

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses netted against revenue

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc1SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc2PUPIL ACTIVITIES
IRS990/OtherExpensesGrp/Desc3FOOD SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0315913
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113497
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt073782
IRS990/OtherExpensesGrp/ProgramServicesAmt1209546
IRS990/OtherExpensesGrp/ProgramServicesAmt2186211
IRS990/OtherExpensesGrp/ProgramServicesAmt3168434
IRS990/OtherExpensesGrp/TotalAmt0389695
IRS990/OtherExpensesGrp/TotalAmt1223043
IRS990/OtherExpensesGrp/TotalAmt2186211
IRS990/OtherExpensesGrp/TotalAmt3168434
IRS990/OtherLiabilitiesGrp/BOYAmt021937323
IRS990/OtherLiabilitiesGrp/EOYAmt022988554
IRS990/OtherRevenueMiscGrp/BusinessCd0551111
IRS990/OtherRevenueMiscGrp/Desc0CHANGE IN VALUE TRUIST BOND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt038386
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt038386
IRS990/OtherRevenueTotalAmt038386
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt048622
IRS990/PayrollTaxesGrp/ProgramServicesAmt0471579
IRS990/PayrollTaxesGrp/TotalAmt0520201
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0505560
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01928163
IRS990/PensionPlanContributionsGrp/TotalAmt02433723
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt028068
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt047085
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019925
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033921
IRS990/PrincipalOfficerNm0ERICA MARTIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0AFTERSCHOOL PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2FIELD TRIP REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3ATHLETCIS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER PUPIL ACTIVITIES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0241509
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1173214
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt286489
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt325007
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt49239
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0241509
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1173214
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt286489
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt325007
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt49239
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010026567
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt075444
IRS990/PYOtherExpensesAmt02209173
IRS990/PYOtherRevenueAmt094104
IRS990/PYProgramServiceRevenueAmt0560230
IRS990/PYRevenuesLessExpensesAmt0-1651340
IRS990/PYSalariesCompEmpBnftPaidAmt010198512
IRS990/PYTotalExpensesAmt012407685
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010756345
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-429908
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0540578
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0134014
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0134014
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt07810552
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01562110
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09372662
IRS990ScheduleD/EquipmentGrp/BookValueAmt0264857
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0875616
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01140473
IRS990ScheduleD/ExpensesNotReportedAmt059114
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt012495365
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08395
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050247
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt058642
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07165086
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt110000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED PENSION AND OPEB CHARGES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherExpensesIncludedAmt059114
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08500
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018949806
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14038748
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION AND OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED PENSION AND OPEB CREDITS
IRS990ScheduleD/OtherRevenueAmt059114
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02417542
IRS990ScheduleD/OtherSecuritiesGrp/Desc0TREASURY BOND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt059114
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt012065457
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES NETTED AGAINST REVENUE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES NETTED AGAINST REVENUE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08083804
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07175086
IRS990ScheduleD/TotalBookValueSecuritiesAmt02417542
IRS990ScheduleD/TotalExpensesPerForm990Amt012495365
IRS990ScheduleD/TotalLiabilityAmt022988554
IRS990ScheduleD/TotalRevenuePerForm990Amt012065457
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012124571
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt012554479
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01

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