Civic Intelligence

Pattison'S Academy for Comprehensive Education

990 • Fiscal year 2019 • EIN 26-3721539

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 10, 2020

721 Wappoo RoadCharleston, SC 29407

(843) 402-7850

Siviq Scores

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

Liabilities / Assets

99th percentile

3.87x

Higher debt load relative to assets than 99% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

51st percentile

3.7%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$78,642

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

100th percentile

1715%

Faster asset growth than 100% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-6.7%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$30,354

Up $28,682 (+1715%) from 2018

Net Assets

Down

-$87,144

Down $27,578 (-46%) from 2018

Liabilities

Up

$117,498

Up $56,260 (+92%) from 2018

Revenue

Down

$1,058,161

Down $75,991 (-6.7%) from 2018

Expenses

Down

$1,019,283

Down $151,360 (-13%) from 2018

Net Income

Up

$38,878

Up $75,369 (+207%) from 2018

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100K-$200KAssets 2011: $93,554Liabilities 2011: $28,531Net Assets 2011: $65,0232011Assets 2013: $101,247Liabilities 2013: $98,840Net Assets 2013: $2,4072013Assets 2015: $26,774Liabilities 2015: $176,074Net Assets 2015: -$149,3002015Assets 2016: $7,827Liabilities 2016: $151,487Net Assets 2016: -$143,6602016Assets 2018: $1,672Liabilities 2018: $61,238Net Assets 2018: -$59,5662018Assets 2019: $30,354Liabilities 2019: $117,498Net Assets 2019: -$87,1442019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2019

Assets$30,354
Liabilities$117,498
Net Assets-$87,144

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $861,8952011Expenses 2013: $757,9272013Revenue 2015: $741,945Expenses 2015: $876,693Net Income 2015: -$134,7482015Revenue 2016: $962,465Expenses 2016: $956,825Net Income 2016: $5,6402016Revenue 2018: $1,134,152Expenses 2018: $1,170,643Net Income 2018: -$36,4912018Revenue 2019: $1,058,161Expenses 2019: $1,019,283Net Income 2019: $38,8782019Revenue 2020: $1,261,244Expenses 2020: $1,158,390Net Income 2020: $102,8542020

Highlighted filing

2019

Revenue$1,058,161
Expenses$1,019,283
Net Income$38,878
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 10, 2020
Return Version
2018v3.1
Gross Receipts
$1,058,161
Mission and Program Overview

Mission

Pattison's academy for comprehensive education improves the quality of life for students with multiple disabilities by integrating comprehensive educational curricula and rehabilitative therapy services.

Pattison's academy for comprehensive education exists to maximize the potential of every student.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$180$29,854▲ $29,674
Prepaid Expenses and Deferred Charges$1,000$500▼ $500
Pledges and Grants Receivable$492--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-59,566$-87,144▼ $27,578
Total Assets$1,672$30,354▲ $28,682
Liabilities
Accounts Payable and Accrued Expenses$15,058$80,061▲ $65,003
Mortgage Notes Payable Secured by Investment Property$44,805$24,809▼ $19,996
Other Liabilities$1,375$12,628▲ $11,253
Total Liabilities$61,238$117,498▲ $56,260
Net Assets / Fund Balance
Total Net Assets Fund Balance$-59,566$-87,144▼ $27,578
Total Liabilities and Net Assets / Fund Balance$1,672$30,354▲ $28,682
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paige E KnowlsonExecutive DirectorFT-$78,642$78,642
Laura Del DucaPrincipalFT$74,375$1,595$75,970
Patty SailerFinance DirectorFT-$32,559$32,559

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,058,152
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$79,987
Change in Net Assets
$38,878

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,058,161
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,058,161
Total Revenue per Form 990
$1,058,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$713,871
Other Expenses$305,412
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$516,318$29,719-$546,037
Current Officers, Directors, Trustees, and Key Employees$52,063$22,312-$74,375
Payroll Taxes$43,302$11,431-$54,733
Other Employee Benefits$30,483$8,243-$38,726
Occupancy$21,816$5,454-$27,270
Fees for Services Other-$16,176-$16,176
Other Expenses$5,039$2,643-$2,643
Travel-$306-$306
Total Functional Expenses$910,487$108,796$0$1,019,283

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,019,283
Total Expenses per Audited Statements$1,019,283
Total Expenses per Form 990$1,019,283
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
Due to Related Party - Ccsd$12,628
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is reviewed internally by the management team and the board of directors prior to filing.

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

Members of the board routinely recuse themselves from discussions and/or voting on issues where they may have a conflict of interest either because they are directly involved with an issue or their company may be involved with an issues. The president of the board of directors will ask any member who may have a conflict of interest to recuse themselves from discussions and/or voting on those issues.

Form 990, Part VI, Section B, Line 15

Compensation for the executive director and other top management employees are determined through comparison with local charter schools of similar size and approved by the board of directors. The employee's compensation is determined also using local charter schools of similar size and approved first by the principal and then the executive director. All discussions are documented.

Form 990, Part VI, Section C, Line 18

Form 990 is provided when requested.

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.

Filing and Contact Details

Filer

Filer Name
PATTISON'S ACADEMY FOR COMPREHENSIVE
EIN
26-3721539
Phone
8434027850
Address
721 WAPPOO ROAD, CHARLESTON, SC 29407

Signing Officer

Name
Laura Del Duca
Title
Principal
Phone
8434027850
Signed
2020-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Del Duca
Formed
2010
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
58
Volunteers
104

Preparer

Firm
Mccay Kiddy LLC
Address
1156 BOWMAN ROAD SUITE 100-A, MOUNT PLEASANT, SC 29464
Preparer
Brooke Skinner Ea Msa
Phone
8438814477
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY - CCSD
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01058161
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01019283
IRS990ScheduleD/TotalLiabilityAmt012628
IRS990ScheduleD/TotalRevenuePerForm990Amt01058161
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01058161
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01019283
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
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY IS STATED IN ALL ADS SOLICITING STUDENTS AND STAFF. POLICY IS IN CHARTER AND ALL DOCUMENTS RELATED TO HIRING AND SERVICES TO STUDENTS AND THE COMMUNITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES A SIGNIFICANT PORTION OF ITS SUPPORT FROM GOVERNMENTAL UNITS INCLUDING $978,165 FROM THE CHARLESTON COUNTY SCHOOL DISTRICT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 5
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED INTERNALLY BY THE MANAGEMENT TEAM AND THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD ROUTINELY RECUSE THEMSELVES FROM DISCUSSIONS AND/OR VOTING ON ISSUES WHERE THEY MAY HAVE A CONFLICT OF INTEREST EITHER BECAUSE THEY ARE DIRECTLY INVOLVED WITH AN ISSUE OR THEIR COMPANY MAY BE INVOLVED WITH AN ISSUES. THE PRESIDENT OF THE BOARD OF DIRECTORS WILL ASK ANY MEMBER WHO MAY HAVE A CONFLICT OF INTEREST TO RECUSE THEMSELVES FROM DISCUSSIONS AND/OR VOTING ON THOSE ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER TOP MANAGEMENT EMPLOYEES ARE DETERMINED THROUGH COMPARISON WITH LOCAL CHARTER SCHOOLS OF SIMILAR SIZE AND APPROVED BY THE BOARD OF DIRECTORS. THE EMPLOYEE'S COMPENSATION IS DETERMINED ALSO USING LOCAL CHARTER SCHOOLS OF SIMILAR SIZE AND APPROVED FIRST BY THE PRINCIPAL AND THEN THE EXECUTIVE DIRECTOR. ALL DISCUSSIONS ARE DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PROVIDED WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PATTISON'S D R E A M ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CHARLESTON COUNTY SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0203419262
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SCHOOL DISTRICT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02383 HIGHWAY 41 STE 101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt175 CALHOUN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MOUNT PLEASANT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CHARLESTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029466
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd129401
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0978165
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt164173
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt272112
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt37000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL CASH TRANSACTIONS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL CASH TRANSACTIONS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACTUAL CASH TRANSACTIONS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3ACTUAL CASH TRANSACTIONS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHARLESTON COUNTY SCHOOL DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CHARLESTON COUNTY SCHOOL DISTRICT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2PATTISON'S D R E A M ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3PATTISON'S D R E A M ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01672
IRS990/TotalAssetsEOYAmt030354
IRS990/TotalAssetsGrp/BOYAmt01672
IRS990/TotalAssetsGrp/EOYAmt030354
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01058152
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0108796

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