Civic Intelligence

Aiken Performing Arts Academy

990 • Fiscal year 2016 • EIN 33-1033564

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

Organization ProfileAIKENPERFORMINGARTSACADEMY.YOLASITE.COM
PO Box 418Aiken, SC 29802

(803) 644-4824

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.11x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

94th percentile

3.82x

Higher debt load relative to revenue than 94% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

56th percentile

$75,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 19.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

46th percentile

0.3%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

1.1%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$1,336,017

Up $3,394 (+0.3%) from 2015

Net Assets

Down

-$143,514

Down $6,301 (-4.6%) from 2015

Liabilities

Up

$1,479,531

Up $9,695 (+0.7%) from 2015

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin36th percentile

Revenue

Up

$386,930

Up $4,163 (+1.1%) from 2015

Expenses

Up

$393,231

Up $80,462 (+26%) from 2015

Net Income

Down

-$6,301

Down $76,299 (-109%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $1,826,613Liabilities 2012: $2,126,393Net Assets 2012: -$299,7802012Assets 2013: $1,611,425Liabilities 2013: $1,880,282Net Assets 2013: -$268,8572013Assets 2014: $1,276,525Liabilities 2014: $1,483,736Net Assets 2014: -$207,2112014Assets 2015: $1,332,623Liabilities 2015: $1,469,836Net Assets 2015: -$137,2132015Assets 2016: $1,336,017Liabilities 2016: $1,479,531Net Assets 2016: -$143,5142016Assets 2017: $1,341,884Liabilities 2017: $1,439,365Net Assets 2017: -$97,4812017Assets 2018: $1,822,752Liabilities 2018: $2,183,578Net Assets 2018: -$360,8262018Assets 2019: $1,651,449Liabilities 2019: $2,091,162Net Assets 2019: -$439,7132019

Highlighted filing

2016

Assets$1,336,017
Liabilities$1,479,531
Net Assets-$143,514
Open 2016 Filing

Operations Trend

Revenue Growth45th percentile

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

$1.0M$500K$0-$500KExpenses 2012: $417,7962012Expenses 2013: $441,7432013Revenue 2014: $372,140Expenses 2014: $365,616Net Income 2014: $6,5242014Revenue 2015: $382,767Expenses 2015: $312,769Net Income 2015: $69,9982015Revenue 2016: $386,930Expenses 2016: $393,231Net Income 2016: -$6,3012016Revenue 2017: $553,290Expenses 2017: $507,257Net Income 2017: $46,0332017Revenue 2018: $557,838Expenses 2018: $821,184Net Income 2018: -$263,3462018Revenue 2019: $515,624Expenses 2019: $594,510Net Income 2019: -$78,8862019

Highlighted filing

2016

Revenue$386,930
Expenses$393,231
Net Income-$6,301
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$386,930
Mission and Program Overview

Mission

The apaa created to provide 9th thru 12th grade high school students with unique learning opportunities in the performing and visual arts.

To operate a charter school for grades 9-12.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,125,763$1,091,986▼ $33,777
Cash and Non-Interest-Bearing Accounts$166,631$124,546▼ $42,085
Accounts Receivable$488$125▼ $363
Total Assets$1,332,623$1,336,017▲ $3,394
Other Assets Total$39,741$119,360▲ $79,619
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,427,628$1,410,101▼ $17,527
Deferred Revenue$29,678$61,631▲ $31,953
Accounts Payable and Accrued Expenses$12,530$7,799▼ $4,731
Total Liabilities$1,469,836$1,479,531▲ $9,695
Net Assets / Fund Balance
Temporarily Rstr Net Assets$164,652$174,601▲ $9,949
Unrestricted Net Assets$-301,865$-318,115▼ $16,250
Total Net Assets Fund Balance$-137,213$-143,514▼ $6,301
Total Liabilities and Net Assets / Fund Balance$1,332,623$1,336,017▲ $3,394

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$964,608$243,722$1,208,330
Land$121,153-$121,153
Equipment$4,548$54,232$58,780
Other Land Buildings$1,677$25,547$27,224
Other Assets Org$119,360--
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keisha Lloyd-kennedyBoard DesigneePT$22,556$52,444$75,000
Lisa CooperDirector/faculty Rep-$15,069$7,246$22,315
Dan LloydDirector/staff Rep-$9,000$9,000$18,000
Aubrey PompeyDirector/admin Rep-$3,900$8,100$12,000
Candi LloydPresident-$571$1,060$1,631

Board Members and Trustees

NameTitle
John RoweVice-president
Debra JamesSecretary/ Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$379,785
Program Service Revenue
$6,420
Investment Income
$0
Other Revenue
$725
All Other Contributions
$1,974
Change in Net Assets
$-6,301

Audited Revenue Reconciliation

Revenue per Audited Statements
$386,930
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$386,930
Total Revenue per Form 990
$386,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$246,607
Other Expenses$146,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$160,194--$160,194
Current Officers, Directors, Trustees, and Key Employees$40,877$10,219-$51,096
Interest-$46,925-$46,925
Depreciation Depletion$33,777--$33,777
Occupancy$18,340$12,161-$30,501
Payroll Taxes$22,794$1,158-$23,952
Other Employee Benefits$10,815$550-$11,365
Fees for Services Accounting-$10,512-$10,512
Office Expenses$3,342$3,131-$6,473
Fees for Services Legal-$1,229-$1,229
Other Expenses$691$873-$691
All Other Expenses-$688-$688
Fees for Services Other$639--$639
Total Functional Expenses$304,343$88,888$0$393,231

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$393,231
Total Expenses per Audited Statements$393,231
Total Expenses per Form 990$393,231
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Dan lloyd is the father of keisha lloyd-kennedy and candi lloyd. All are board members.”

Form 990, Part VI, Section B, Line 11

“The 990 is reviewed by the headmaster prior to filing.”

Form 990, Part VI, Section C, Line 19

“Certain documents are available upon writtten request.”

Filing and Contact Details

Filer

Filer Name
Aiken Performing Arts Academy
EIN
33-1033564
Phone
8036444824
Address
PO BOX 418, AIKEN, SC 29802

Signing Officer

Name
Keisha Lloyd-kennedy
Title
Director/headmaster
Phone
8036444824
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keisha Lloyd-kennedy
Formed
2005
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
5
Employees
42
Volunteers
7

Preparer

Firm
Martin Smith & Company Cpas Pa
Address
1212 HAYWOOD ROAD BLDG 100, GREENVILLE, SC 29615-2200
Preparer
David a Smith
Phone
8642321040
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM RELATED ENTITY
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01677
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025547
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027224
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0386930
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01091986
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0119360
IRS990ScheduleD/TotalExpensesPerForm990Amt0393231
IRS990ScheduleD/TotalRevenuePerForm990Amt0386930
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0386930
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0393231
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/ExplanationTxt0THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT IN ITS STUDENT HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A CHARTER SCHOOL THAT RECEIVES STATE AND FEDERAL GRANTS THROUGH THE AIKEN COUNTY PUBLIC SCHOOL DISTRICT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAN LLOYD IS THE FATHER OF KEISHA LLOYD-KENNEDY AND CANDI LLOYD. ALL ARE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE HEADMASTER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DOCUMENTS ARE AVAILABLE UPON WRITTTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LLOYD KENNEDY CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0571121745
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL (GRADES 3-8)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0130 AVERY LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0AIKEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029801
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0164652
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0174601
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01332623
IRS990/TotalAssetsEOYAmt01336017
IRS990/TotalAssetsGrp/BOYAmt01332623
IRS990/TotalAssetsGrp/EOYAmt01336017
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0379785
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088888
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0304343
IRS990/TotalFunctionalExpensesGrp/TotalAmt0393231
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01469836
IRS990/TotalLiabilitiesEOYAmt01479531
IRS990/TotalLiabilitiesGrp/BOYAmt01469836
IRS990/TotalLiabilitiesGrp/EOYAmt01479531
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-137213
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-143514
IRS990/TotalOtherCompensationAmt01894
IRS990/TotalProgramServiceExpensesAmt0304343
IRS990/TotalProgramServiceRevenueAmt06420
IRS990/TotalReportableCompFromOrgAmt051096
IRS990/TotalRevenueGrp/ExclusionAmt0725
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0386930
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01332623
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01336017
IRS990/TotReportableCompRltdOrgAmt075956
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-301865
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-318115
IRS990/USAddress/AddressLine1Txt0PO BOX 418
IRS990/USAddress/CityNm0AIKEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029802
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0AIKENPERFORMINGARTSACADEMY.YOLASITE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,336,017
Liabilities
$1,479,531
Net assets
-$143,514
Revenue
$386,930
Expenses
$393,231
Net income
-$6,301
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$1.65$2.09$0.44$0.52$0.59$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.82$2.18$0.36$0.56$0.82$0.26
2017Detailed filing. Detailed filing data is available for this year.$1.34$1.44$0.10$0.55$0.51$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.34$1.48$0.14$0.39$0.39$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.33$1.47$0.14$0.38$0.31$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.28$1.48$0.21$0.37$0.37$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$1.88$0.27$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$2.13$0.30$0.42