Civic Intelligence

Odyssey Online Learning

990 • Fiscal year 2018 • EIN 26-3527171

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 06, 2019

200 Arbor Lake Dr Suite 301Columbia, SC 29223

(803) 735-9110

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

100th percentile

6.39x

Higher debt load relative to assets than 100% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

3.22x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

24th percentile

-7.4%

Higher net margin than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

78th percentile

$125,659

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$990,622

Up $139,565 (+16%) from 2017

Net Assets

Down

-$5,337,537

Down $2,510,513 (-89%) from 2017

Liabilities

Up

$6,328,159

Up $2,650,078 (+72%) from 2017

Revenue

Down

$1,965,881

Down $1,062,085 (-35%) from 2017

Expenses

Down

$2,110,483

Down $911,846 (-30%) from 2017

Net Income

Down

-$144,602

Down $150,239 (-2665%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0M-$10MAssets 2011: $1,351,236Liabilities 2011: $1,351,236Net Assets 2011: $02011Assets 2012: $593,833Liabilities 2012: $593,833Net Assets 2012: $02012Assets 2013: $371,769Liabilities 2013: $371,769Net Assets 2013: $02013Assets 2014: $365,623Liabilities 2014: $513,257Net Assets 2014: -$147,6342014Assets 2015: $1,062,369Liabilities 2015: $4,051,284Net Assets 2015: -$2,988,9152015Assets 2017: $851,057Liabilities 2017: $3,678,081Net Assets 2017: -$2,827,0242017Assets 2018: $990,622Liabilities 2018: $6,328,159Net Assets 2018: -$5,337,5372018Assets 2019: $687,140Liabilities 2019: $5,488,236Net Assets 2019: -$4,801,0962019Assets 2020: $1,336,088Liabilities 2020: $5,168,555Net Assets 2020: -$3,832,4672020Assets 2021: $2,190,950Liabilities 2021: $4,588,512Net Assets 2021: -$2,397,5622021Assets 2022: $2,909,743Liabilities 2022: $4,363,137Net Assets 2022: -$1,453,3942022Assets 2023: $5,796,207Liabilities 2023: $6,538,590Net Assets 2023: -$742,3832023Assets 2024: $6,229,990Liabilities 2024: $7,186,223Net Assets 2024: -$956,2332024Assets 2025: $6,559,976Liabilities 2025: $7,629,950Net Assets 2025: -$1,069,9742025

Highlighted filing

2018

Assets$990,622
Liabilities$6,328,159
Net Assets-$5,337,537

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $6,598,0982011Expenses 2012: $6,541,4212012Expenses 2013: $5,535,5912013Revenue 2014: $4,645,662Expenses 2014: $4,793,296Net Income 2014: -$147,6342014Revenue 2015: $4,930,650Expenses 2015: $4,561,541Net Income 2015: $369,1092015Revenue 2017: $3,027,966Expenses 2017: $3,022,329Net Income 2017: $5,6372017Revenue 2018: $1,965,881Expenses 2018: $2,110,483Net Income 2018: -$144,6022018Revenue 2019: $1,985,116Expenses 2019: $1,938,266Net Income 2019: $46,8502019Revenue 2020: $2,768,351Expenses 2020: $2,213,730Net Income 2020: $554,6212020Revenue 2021: $3,110,180Expenses 2021: $2,290,632Net Income 2021: $819,5482021Revenue 2022: $3,402,049Expenses 2022: $3,082,879Net Income 2022: $319,1702022Revenue 2023: $4,823,016Expenses 2023: $4,254,822Net Income 2023: $568,1942023Revenue 2024: $5,260,732Expenses 2024: $5,322,418Net Income 2024: -$61,6862024Revenue 2025: $5,742,394Expenses 2025: $5,396,206Net Income 2025: $346,1882025

Highlighted filing

2018

Revenue$1,965,881
Expenses$2,110,483
Net Income-$144,602
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 6, 2019
Return Version
2017v2.3
Gross Receipts
$1,966,457
Mission and Program Overview

Mission

Odyssey onlne learning offers south carolina high school students an opportunity to reach their goals and achieve great success. Through a challenging, enriching, and meaningful curriculum, odyssey online learning provides a high school education that is flexible enough to fit each student's individual schedules and lifestyles.

Odyssey online learning is an online public charter high school serving grades 9-12. The organization's mission is to provide a challenging, enriching and meaningful curriculum that educates and respects the individual student and the diverse community of learners in an environment that is safe and conducive to learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$271,051$128,135▼ $142,916
Prepaid Expenses and Deferred Charges$26,041$6,850▼ $19,191
Land, Buildings, and Equipment, Net$912$0▼ $912
Total Assets$851,057$990,622▲ $139,565
Other Assets Total$553,053$855,637▲ $302,584
Liabilities
Other Liabilities$3,561,896$6,133,554▲ $2,571,658
Accounts Payable and Accrued Expenses$116,185$194,605▲ $78,420
Total Liabilities$3,678,081$6,328,159▲ $2,650,078
Net Assets / Fund Balance
Temporarily Rstr Net Assets$912$0▼ $912
Unrestricted Net Assets$-2,827,936$-5,337,537▼ $2,509,601
Total Net Assets Fund Balance$-2,827,024$-5,337,537▼ $2,510,513
Total Liabilities and Net Assets / Fund Balance$851,057$990,622▲ $139,565

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$57,840--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie CagleExecutive DirectorFT$101,069$24,590$125,659
Andrea AmburnSchool Operations ManagerFT$76,766-$76,766

Board Members and Trustees

NameTitle
Thomas ScottChairman
Trent SalvaggioVice Chairman
Tina PopeMember
Tracey StuckeySecretary
Alex WhiteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,941,586
Program Service Revenue
$24,857
Investment Income
$-562
Other Revenue
$0
All Other Contributions
$142
Change in Net Assets
$-144,602

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,965,881
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$576
Total Revenue per Audited Statements
$1,966,457
Total Revenue per Form 990
$1,965,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,372,788
Other Expenses$737,695
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$767,066$18,792-$785,858
Current Officers, Directors, Trustees, and Key Employees$153,593$38,611-$192,204
Pension Plan Contributions$170,556$9,812-$180,368
Other Employee Benefits$120,499$5,100-$125,599
Occupancy$96,343$24,086-$120,429
Payroll Taxes$83,371$5,388-$88,759
Fees for Services Accounting-$67,356-$67,356
Fees for Services Legal-$37,909-$37,909
Other Expenses$30,391$7,270-$37,661
Information Technology$28,205$5,309-$33,514
Insurance$19,795$4,949-$24,744
Advertising$19,009$4,752-$23,761
Office Expenses$14,542$5,976-$20,518
Travel$4,338$2,650-$6,988
Total Functional Expenses$1,863,759$246,724$0$2,110,483

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,110,483
Total Expenses per Audited Statements$2,110,483
Total Expenses per Form 990$2,110,483
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Obligation$3,594,175
Opeb Obligation$2,498,084
Due to Other Governmental Units$41,295
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

A draft copy of form 990 is reviewed by the executive director and board of directors prior to filing.

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

In connection with any actual or possible conflict of interest, the party must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees, with governing board delegated powers considering the proposed transaction or arrangement. In the event of a conlict, the conflict would be added to the board meeting agenda and the board would discuss the conflict with the parties involved and determine necessary actions needed.

Form 990, Part VI, Section B, Line 15

The independent board approves compensation arrangements for the executive director based on compensation information from similarly situated organizations. In addition, current compensation surveys compiled by independent firms are also used to assist in determining compensation.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Part VI, Section B, Line 13

The organization is in the process of adopting a written whistleblower policy and hopes to have one in place at the end of the 2019 fiscal year.

Filing and Contact Details

Filer

Filer Name
Odyssey Online Learning
EIN
26-3527171
Phone
8037359110
Address
200 ARBOR LAKE DR SUITE 301, COLUMBIA, SC 29223

Signing Officer

Name
Thomas Scott
Title
Chairman
Phone
8037359110
Signed
2019-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Scott
Formed
2008
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
36
Volunteers
5

Preparer

Firm
Elliott Davis Llcpllc
Address
1901 MAIN STREET SUITE 900, COLUMBIA, SC 29201
Preparer
Denise P Hill
Phone
8032560002
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Capital outlay -336. Pension plan contributions 121,022. Opeb contributions 53,918. Pension expense -51,837. Opeb expense -125,547. Compensated absense adjustment 5,484. Gasb no. 75 restatement -2,368,615.

FORM 990, PAGE 12, PART XI, LINE 2C, RESPONSIBILITY FOR OVERSIGHT OF AUDIT:

The board of directors oversees the audit process.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Gain on sale of assets 576.

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IRS990/MissionDesc0ODYSSEY ONLINE LEARNING (OOL) IS COMMITTED TO CULTIVATING COLLEGE AND CAREER-BOUND STUDENTS THROUGH MEETING THEIR INDIVIDUAL NEEDS, GIVING THEM PERSONAL ATTENTION AND FLEXIBILITY, PROVIDING GOAL-ORIENTED AND COLLABORATIVE LEARNING OPPORTUNITIES, AND FOSTERING POSITIVE COMMUNICATION BETWEEN STUDENTS, FAMILIES AND COMMUNITIES. OOL IS A VIRTUAL PUBLIC CHARTER HIGH SCHOOL SERVING GRADES 9-12 THAT UNIQUELY ADDRESSES STUDENT NEEDS ON AN INDIVIDUAL BASIS. OOL'S GOAL IS TO DELIVER A HIGH SCHOOL EDUCATION TAILORED TO EACH STUDENT'S NEEDS. OOL IS FOUNDED, ADMINISTERED AND OPERATED USING A COLLABORATIVE STUDENT-TEACHER MODEL. IT IS A SCHOOL WHERE THIS PARTNERSHIP IS VALUED AND PROMOTED. WE ENDEAVOR TO EMPOWER INDIVIDUALS TO BECOME PASSIONATE, LIFELONG LEARNERS WHO ARE RESPECTFUL, KNOWLEDGEABLE, COURAGEOUS, COMPASSIONATE, MOTIVATED PROBLEM SOLVERS AND PRINCIPLED CITIZENS OF THE WORLD.
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IRS990/OtherLiabilitiesGrp/BOYAmt03561896
IRS990/OtherLiabilitiesGrp/EOYAmt06133554
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018792
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0767066
IRS990/OtherSalariesAndWagesGrp/TotalAmt0785858
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05388
IRS990/PayrollTaxesGrp/ProgramServicesAmt083371
IRS990/PayrollTaxesGrp/TotalAmt088759
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09812
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0170556
IRS990/PensionPlanContributionsGrp/TotalAmt0180368
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026041
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06850
IRS990/PrincipalOfficerNm0THOMAS SCOTT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0LOCAL REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER
IRS990/ProgramServiceRevenueGrp/Desc2PUPIL ACTIVITY INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024157
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1580
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2120
IRS990/ProgSrvcAccomActy2Grp/Desc0ODYSSEY'S CURRICULUM IS PURCHASED FROM FUELEDUCATION. THE PLATFORM USED ALLOWS US TO MODIFY THE COURSES OFFERED TO BEST MEET THE NEEDS OF THE STUDENTS IN OUR CLASSROOMS EACH YEAR. ALL COURSES ARE ALIGNED TO SOUTH CAROLINA STANDARDS AND DESIGNED WITH THE UNIQUE NEEDS OF VIRTUAL STUDENTS IN MIND.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0621253
IRS990/ProgSrvcAccomActy3Grp/Desc0THE TEACHERS AT OOL ARE CERTIFIED IN SOUTH CAROLINA AND UNIQUELY EQUIPPED TO TEACH STUDENTS IN AN ONLINE SETTING. MOST HAVE TAKEN COURSES AS AN ONLINE LEARNER THEMSELVES, MANY HAVE TAKEN COURSES SPECIFICALLY DESIGNED TO TRAIN THEM TO TEACH IN AN ONLINE SETTING AND ALL HAVE RECEIVED PROFESSIONAL DEVELOPMENT TO FURTHER THEIR CAPACITIES AS AN ONLINE INSTRUCTOR.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0621253
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03027595
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt060
IRS990/PYOtherExpensesAmt01101496
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0311
IRS990/PYRevenuesLessExpensesAmt05637
IRS990/PYSalariesCompEmpBnftPaidAmt01920833
IRS990/PYTotalExpensesAmt03022329
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03027966
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-144602
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt024857
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02110483
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0247002
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1550795
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt257840
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM OTHER GOVERNMENTAL UNITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS OF RESOURCES - PENSIONS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEFERRED OUTFLOWS OF RESOURCES - OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03594175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt141295
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22498084
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO OTHER GOVERNMENTAL UNITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPEB OBLIGATION
IRS990ScheduleD/OtherRevenueAmt0576
IRS990ScheduleD/RevenueNotReportedAmt0576
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01965881
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAIN ON SALE OF ASSETS 576.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0855637
IRS990ScheduleD/TotalExpensesPerForm990Amt02110483
IRS990ScheduleD/TotalLiabilityAmt06133554
IRS990ScheduleD/TotalRevenuePerForm990Amt01965881
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01966457
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02110483
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS AN ON-LINE PUBLIC CHARTER HIGH SCHOOL. ITS WEBSITE INCLUDES ITS NON-DISCRIMINATION POLICY AS DO OTHER PUBLICATIONS AND ADVERTISING BY THE ORGANIZATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE PARTY MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES, WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IN THE EVENT OF A CONLICT, THE CONFLICT WOULD BE ADDED TO THE BOARD MEETING AGENDA AND THE BOARD WOULD DISCUSS THE CONFLICT WITH THE PARTIES INVOLVED AND DETERMINE NECESSARY ACTIONS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INDEPENDENT BOARD APPROVES COMPENSATION ARRANGEMENTS FOR THE EXECUTIVE DIRECTOR BASED ON COMPENSATION INFORMATION FROM SIMILARLY SITUATED ORGANIZATIONS. IN ADDITION, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS ARE ALSO USED TO ASSIST IN DETERMINING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IS IN THE PROCESS OF ADOPTING A WRITTEN WHISTLEBLOWER POLICY AND HOPES TO HAVE ONE IN PLACE AT THE END OF THE 2019 FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CAPITAL OUTLAY -336. PENSION PLAN CONTRIBUTIONS 121,022. OPEB CONTRIBUTIONS 53,918. PENSION EXPENSE -51,837. OPEB EXPENSE -125,547. COMPENSATED ABSENSE ADJUSTMENT 5,484. GASB NO. 75 RESTATEMENT -2,368,615.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS OVERSEES THE AUDIT PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION B, LINE 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XI, LINE 2C, RESPONSIBILITY FOR OVERSIGHT OF AUDIT:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0912
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0851057
IRS990/TotalAssetsEOYAmt0990622
IRS990/TotalAssetsGrp/BOYAmt0851057
IRS990/TotalAssetsGrp/EOYAmt0990622
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01941586
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0246724
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01863759
IRS990/TotalFunctionalExpensesGrp/TotalAmt02110483
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03678081
IRS990/TotalLiabilitiesEOYAmt06328159
IRS990/TotalLiabilitiesGrp/BOYAmt03678081
IRS990/TotalLiabilitiesGrp/EOYAmt06328159
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2827024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-5337537
IRS990/TotalOtherCompensationAmt024590
IRS990/TotalProgramServiceExpensesAmt01863759
IRS990/TotalProgramServiceRevenueAmt024857
IRS990/TotalReportableCompFromOrgAmt0177835
IRS990/TotalRevenueGrp/ExclusionAmt0-562
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024857
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01965881
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0851057
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0990622
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02650
IRS990/TravelGrp/ProgramServicesAmt04338
IRS990/TravelGrp/TotalAmt06988
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-2827936
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-5337537
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 ARBOR LAKE DR SUITE 301
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029223
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ODYSSEYONLINE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.56$7.63$1.07$5.74$5.40$0.35
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.23$7.19$0.96$5.26$5.32$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$6.54$0.74$4.82$4.25$0.57
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$4.36$1.45$3.40$3.08$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$4.59$2.40$3.11$2.29$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$5.17$3.83$2.77$2.21$0.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$5.49$4.80$1.99$1.94$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.99$6.33$5.34$1.97$2.11$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$3.68$2.83$3.03$3.02$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.06$4.05$2.99$4.93$4.56$0.37
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.51$0.15$4.65$4.79$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.37$0.00$5.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.59$0.00$6.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$1.35$0.00$6.60