Civic Intelligence

Aiken Performing Arts Academy

990 • Fiscal year 2018 • EIN 33-1033564

Jul 01, 2017 to Jun 30, 2018 • Filed on May 22, 2019

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

94th percentile

1.20x

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

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

Liabilities / Revenue

94th percentile

3.91x

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

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

Net Margin

7th percentile

-47%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

64th percentile

$90,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

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

Asset Growth

88th percentile

36%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

42nd percentile

0.8%

Faster revenue growth than 42% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,822,752

Up $480,868 (+36%) from 2017

Net Assets

Down

-$360,826

Down $263,345 (-270%) from 2017

Liabilities

Up

$2,183,578

Up $744,213 (+52%) from 2017

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin7th percentile

Revenue

Up

$557,838

Up $4,548 (+0.8%) from 2017

Expenses

Up

$821,184

Up $313,927 (+62%) from 2017

Net Income

Down

-$263,346

Down $309,379 (-672%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth88th 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

2018

Assets$1,822,752
Liabilities$2,183,578
Net Assets-$360,826
Open 2018 Filing

Operations Trend

Revenue Growth42nd 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

2018

Revenue$557,838
Expenses$821,184
Net Income-$263,346
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 22, 2019
Return Version
2017v2.3
Gross Receipts
$557,838
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$1,058,339$1,597,144▲ $538,805
Cash and Non-Interest-Bearing Accounts$115,910$140,683▲ $24,773
Accounts Receivable-$1,957-
Total Assets$1,341,884$1,822,752▲ $480,868
Other Assets Total$167,635$82,968▼ $84,667
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,389,510$2,125,513▲ $736,003
Deferred Revenue$41,071$43,253▲ $2,182
Accounts Payable and Accrued Expenses$8,784$14,812▲ $6,028
Total Liabilities$1,439,365$2,183,578▲ $744,213
Net Assets / Fund Balance
Temporarily Rstr Net Assets$233,690$104,563▼ $129,127
Unrestricted Net Assets$-331,171$-465,389▼ $134,218
Total Net Assets Fund Balance$-97,481$-360,826▼ $263,345
Total Liabilities and Net Assets / Fund Balance$1,341,884$1,822,752▲ $480,868

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,469,123$469,506$1,938,629
Land$121,153-$121,153
Equipment$6,868$85,633$92,501
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keisha Lloyd-kennedyBoard DesigneePT$33,300$56,700$90,000

Board Members and Trustees

NameTitle
Daniel LloydPresident
Terry JonesVice-president
Candi CreechAdministrative
Bridget PeoplesFaculty Rep
NaSecretary/ Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$554,172
Program Service Revenue
$3,366
Investment Income
$0
Other Revenue
$300
All Other Contributions
$1,069
Change in Net Assets
$-263,346

Audited Revenue Reconciliation

Revenue per Audited Statements
$557,838
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$557,838
Total Revenue per Form 990
$557,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$416,400
Other Expenses$404,784
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$288,350$62,558-$350,908
Interest-$289,730-$289,730
Depreciation Depletion$52,781--$52,781
Payroll Taxes$51,608--$51,608
Occupancy$14,412$12,731-$27,143
Fees for Services Accounting-$18,461-$18,461
Other Employee Benefits$13,884--$13,884
Insurance-$5,831-$5,831
Office Expenses$2,911--$2,911
Other Expenses$3,984$459-$459
Total Functional Expenses$427,930$393,254$0$821,184

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$821,185
Expenses per Audited Statements$821,184
Total Expenses per Form 990$821,184
Expenses Not Reported on Form 990$1
Expenses Not Reported on Financial Statements$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

“Keisha lloyd-kennedy and candi creech are siblings.”

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

“A draft of the form 990 is provided to the organization's director and accountant and an outside accountant retained by the organization on a consulting basis. The outside accountant is an independent third party and cpa who is familiar with the organization's structure, processes, and financial history.”

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
2019-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keisha Lloyd-kennedy
Formed
2005
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
3
Employees
29
Volunteers
0

Preparer

Firm
Martin Smith & Company Cpas Pa
Address
1212 HAYWOOD ROAD BLDG 100, GREENVILLE, SC 29615-2200
Preparer
David a Smith
Phone
8642321040
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING 1.”

Financial Statement Notes

PART X, LINE 2:

“The financial statements were prepared in accordance with governmental accounting standards, which does not require the adoption of fin 48.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“ROUNDING 1.”

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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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IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT IN ITS STUDENT HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1LINE 4B - THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT OFFER SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE 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 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KEISHA LLOYD-KENNEDY AND CANDI CREECH ARE SIBLINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S DIRECTOR AND ACCOUNTANT AND AN OUTSIDE ACCOUNTANT RETAINED BY THE ORGANIZATION ON A CONSULTING BASIS. THE OUTSIDE ACCOUNTANT IS AN INDEPENDENT THIRD PARTY AND CPA WHO IS FAMILIAR WITH THE ORGANIZATION'S STRUCTURE, PROCESSES, AND FINANCIAL HISTORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DOCUMENTS ARE AVAILABLE UPON WRITTTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
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/BOYAmt0233690
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0104563
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01341884
IRS990/TotalAssetsEOYAmt01822752
IRS990/TotalAssetsGrp/BOYAmt01341884
IRS990/TotalAssetsGrp/EOYAmt01822752
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0554172
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0393254
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0427930
IRS990/TotalFunctionalExpensesGrp/TotalAmt0821184
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01439365
IRS990/TotalLiabilitiesEOYAmt02183578
IRS990/TotalLiabilitiesGrp/BOYAmt01439365
IRS990/TotalLiabilitiesGrp/EOYAmt02183578
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-97481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-360826
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0427930
IRS990/TotalProgramServiceRevenueAmt03366
IRS990/TotalReportableCompFromOrgAmt033300
IRS990/TotalRevenueGrp/ExclusionAmt0300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03366
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0557838
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01341884
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01822752
IRS990/TotReportableCompRltdOrgAmt056700
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-331171
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-465389
IRS990/USAddress/AddressLine1Txt0PO BOX 418
IRS990/USAddress/CityNm0AIKEN
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029802
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0AIKENPERFORMINGARTSACADEMY.YOLASITE.COM
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0LATE FILED RETURN DUE TO CCH SOFTWARE OUTAGE.
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEISHA LLOYD-KENNEDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/HEADMASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum08036444824
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AIKEN PERFORMING ARTS ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0AIKE
ReturnHeader/Filer/EIN0331033564
ReturnHeader/Filer/PhoneNum08036444824
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 418
ReturnHeader/Filer/USAddress/CityNm0AIKEN

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,822,752
Liabilities
$2,183,578
Net assets
-$360,826
Revenue
$557,838
Expenses
$821,184
Net income
-$263,346
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