Civic Intelligence

South Carolina Learns

EIN 46-0847262 • 501(c)3 • Greenville, SC

Profile

Provide children within south carolina the opportunity to learn in the ways that are right for them. The school uses online services allowing learning to happen at home, on the road, or wherever an internet connection is available.

330 Pelham RoadGreenville, SC 29615-3111

www.cyberacademysc.com

Siviq Scores

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

Liabilities / Assets

98th percentile

1.38x

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

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

1.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

60th percentile

8.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$234,157

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

11th percentile

-7.1%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$27,041,696

Up $6,302,501 (+30%) from 2021

Liabilities

Up

$36,530,351

Up $11,437,848 (+46%) from 2021

Net Assets

Down

-$9,488,655

Down $5,135,347 (-118%) from 2021

Operations
Liabilities / Revenue79th percentileNet Margin60th percentile

Revenue

Down

$32,344,303

Down $3,358,070 (-9.4%) from 2021

Expenses

Down

$37,479,650

Down $1,780,865 (-4.5%) from 2021

Net Income

Down

-$5,135,347

Down $1,577,205 (-44%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$40M$20M$0-$20MAssets 2018: $2,355,949Liabilities 2018: $2,312,639Net Assets 2018: $43,3102018Assets 2019: $2,459,480Liabilities 2019: $2,459,121Net Assets 2019: $3592019Assets 2021: $20,739,195Liabilities 2021: $25,092,503Net Assets 2021: -$4,353,3082021Assets 2022: $27,041,696Liabilities 2022: $36,530,351Net Assets 2022: -$9,488,6552022

Highlighted filing

2022

Assets$27,041,696
Liabilities$36,530,351
Net Assets-$9,488,655
Open 2022 Filing

Operations Trend

Revenue Growth71st percentile

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

$40M$20M$0-$20MRevenue 2018: $11,121,480Expenses 2018: $11,172,988Net Income 2018: -$51,5082018Revenue 2019: $14,797,805Expenses 2019: $14,840,756Net Income 2019: -$42,9512019Revenue 2021: $35,702,373Expenses 2021: $39,260,515Net Income 2021: -$3,558,1422021Revenue 2022: $32,344,303Expenses 2022: $37,479,650Net Income 2022: -$5,135,3472022

Highlighted filing

2022

Revenue$32,344,303
Expenses$37,479,650
Net Income-$5,135,347
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$27,041,696
Liabilities
$36,530,351
Net assets
-$9,488,655
Revenue
$32,344,303
Expenses
$37,479,650
Net income
-$5,135,347
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.0$36.5$9.49$32.3$37.5$5.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$25.1$4.35$35.7$39.3$3.56
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$2.46$0.00$14.8$14.8$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$2.31$0.04$11.1$11.2$0.05
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.1
Gross Receipts
$35,702,373
Mission and Program Overview

Mission

Provide children within south carolina the opportunity to learn in the ways that are right for them. The school uses online services allowing learning to happen at home, on the road, or wherever an internet connection is available.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,893,852$2,314,432▲ $420,580
Pledges and Grants Receivable$654,518$1,337,385▲ $682,867
Prepaid Expenses and Deferred Charges$184,774$237,454▲ $52,680
Rtn Earn Endowment Incm Other Fnds$-795,166$-4,353,308▼ $3,558,142
Total Assets$10,509,980$20,739,195▲ $10,229,215
Other Assets Total$7,776,836$16,849,924▲ $9,073,088
Liabilities
Other Liabilities$8,568,879$21,205,813▲ $12,636,934
Accounts Payable and Accrued Expenses$2,412,943$3,705,742▲ $1,292,799
Deferred Revenue$323,324$180,948▼ $142,376
Total Liabilities$11,305,146$25,092,503▲ $13,787,357
Net Assets / Fund Balance
Total Net Assets Fund Balance$-795,166$-4,353,308▼ $3,558,142
Total Liabilities and Net Assets / Fund Balance$10,509,980$20,739,195▲ $10,229,215

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$267,825$267,825
Other Assets Org$16,849,924--
Compensation and Service Providers
Top Officer Pay43rd percentile

Board Members and Trustees

NameTitle
Jennifer HincapieBoard Chair
Sandra SandiferVice Chairperson
Athena GraynedMember
Jane CahalyMember
Judy StancilMember
Wayne BrazzellMember
Steve FowleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Stride K12Management Company2300 CORPORATE PARK DRIVE, Herndon, VA 20171$8,087,830
Revenue and Support

Revenue Composition

Contributions and Grants
$35,638,959
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$63,414
Change in Net Assets
$-3,558,142

Audited Revenue Reconciliation

Revenue per Audited Statements
$35,702,373
Total Revenue per Audited Statements
$35,702,373
Total Revenue per Form 990
$35,702,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,034,467
Salaries, Compensation, and Employee Benefits$16,226,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,151,707--$8,151,707
Pension Plan Contributions$5,202,585--$5,202,585
Other Employee Benefits$2,186,214$83,678-$2,269,892
Payroll Taxes$601,864--$601,864
Fees for Services Other-$227,069-$227,069
All Other Expenses$95,694$64,543-$160,237
Travel$81,701$45,730-$127,431
Insurance-$93,775-$93,775
Fees for Services Legal-$31,897-$31,897
Other Expenses$14,221$2,683-$14,221
Total Functional Expenses$34,753,017$4,507,498$0$39,260,515

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$39,260,515
Total Expenses per Audited Statements$39,260,515
Total Expenses per Form 990$39,260,515
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 and Opeb Liabilities$20,518,852
Deferred Inflows$677,639
Deferred Rent$9,322
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes

Governance Explanations

Management duties delegation Part VI line 3

“Day to day management duties have been delegated to k12, an independent contractor.”

Form 990 governing body review Part VI line 11

“A copy of form 990 is provided to the principal and board treasurer for review prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“South carolina learns has a written conflict of interest policy.”

Governing documents etc available to public Part VI line 19

“South carolina learns makes its annual form 990, articles of incorporation, and by-laws available upon request. These documents can also be viewed at the administrative office during normal business hours.”

Filing and Contact Details

Filer

Filer Name
South Carolina Learns
EIN
46-0847262
Address
330 PELHAM ROAD, GREENVILLE, SC 29615-3111
Doing Business As
Cyber Academy of South Carolin

Signing Officer

Name
Jennifer Hincapie
Title
Board Member
Phone
8642364006
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Hincapie
Formed
2012
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
244

Preparer

Firm
Payne White and Schmutz CPA Pa
Address
114 WN 1ST STREET, SENECA, SC 29678
Preparer
Christian Schmutz
Phone
8648821937
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“South carolina learns contracts stride k12 for a portion of their employees. The total expense for the employee pay portion of this was $446,634 for the year.”

Raw XML Appendix391 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02412943
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03705742
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE CHILDREN WITHIN SOUTH CAROLINA THE OPPORTUNITY TO LEARN IN THE WAYS THAT ARE RIGHT FOR THEM. THE SCHOOL USES ONLINE SERVICES ALLOWING LEARNING TO HAPPEN AT HOME, ON THE ROAD, OR WHEREVER AN INTERNET CONNECTION IS AVAILABLE.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt064543
IRS990/AllOtherExpensesGrp/ProgramServicesAmt095694
IRS990/AllOtherExpensesGrp/TotalAmt0160237
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0TANJA LEYH
IRS990/BooksInCareOfDetail/PhoneNum05713637348
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02300 CORPORATE PARK DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0HERNDON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020171
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01893852
IRS990/CashNonInterestBearingGrp/EOYAmt02314432
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt08087830
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02300 CORPORATE PARK DRIVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0HERNDON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0VA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd020171
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0STRIDE K12
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT COMPANY
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt035638959
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt023034467
IRS990/CYOtherRevenueAmt063414
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-3558142
IRS990/CYSalariesCompEmpBnftPaidAmt016226048
IRS990/CYTotalExpensesAmt039260515
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt035702373
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0323324
IRS990/DeferredRevenueGrp/EOYAmt0180948
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0EDUCATE STUDENTS DURING THE SCHOOL YEAR JULY 1, 2020 THROUGH JUNE 30, 2021.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0CYBER ACADEMY OF SOUTH CAROLIN
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0244
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt034753017
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt031897
IRS990/FeesForServicesLegalGrp/TotalAmt031897
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0227069
IRS990/FeesForServicesOtherGrp/TotalAmt0227069
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0WAYNE BRAZZELL
IRS990/Form990PartVIISectionAGrp/PersonNm1JANE CAHALY
IRS990/Form990PartVIISectionAGrp/PersonNm2ATHENA GRAYNED
IRS990/Form990PartVIISectionAGrp/PersonNm3JUDY STANCIL
IRS990/Form990PartVIISectionAGrp/PersonNm4SANDRA SANDIFER
IRS990/Form990PartVIISectionAGrp/PersonNm5JENNIFER HINCAPIE
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVE FOWLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt035638959
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt035702373
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt093775
IRS990/InsuranceGrp/TotalAmt093775
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt027
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0267825
IRS990/LandBldgEquipCostOrOtherBssAmt0267825
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE CHILDREN WITHIN SOUTH CAROLINA THE OPPORTUNITY TO LEARN IN THE WAYS THAT ARE RIGHT FOR THEM. THE SCHOOL USES ONLINE SERVICES ALLOWING LEARNING TO HAPPEN AT HOME, ON THE ROAD, OR WHEREVER AN INTERNET CONNECTION IS AVAILABLE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-795166
IRS990/NetAssetsOrFundBalancesEOYAmt0-4353308
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07776836
IRS990/OtherAssetsTotalGrp/EOYAmt016849924
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt083678
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02186214
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02269892
IRS990/OtherExpensesGrp/Desc0PURCHASED SERVICES
IRS990/OtherExpensesGrp/Desc1SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP FEES
IRS990/OtherExpensesGrp/Desc3PUPIL ACTIVITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03854643
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1103480
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22683
IRS990/OtherExpensesGrp/ProgramServicesAmt013905318
IRS990/OtherExpensesGrp/ProgramServicesAmt14510099
IRS990/OtherExpensesGrp/ProgramServicesAmt23614
IRS990/OtherExpensesGrp/ProgramServicesAmt314221
IRS990/OtherExpensesGrp/TotalAmt017759961
IRS990/OtherExpensesGrp/TotalAmt14613579
IRS990/OtherExpensesGrp/TotalAmt26297
IRS990/OtherExpensesGrp/TotalAmt314221
IRS990/OtherLiabilitiesGrp/BOYAmt08568879
IRS990/OtherLiabilitiesGrp/EOYAmt021205813
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt063414
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt063414
IRS990/OtherRevenueTotalAmt063414
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08151707
IRS990/OtherSalariesAndWagesGrp/TotalAmt08151707
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0601864
IRS990/PayrollTaxesGrp/TotalAmt0601864
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05202585
IRS990/PensionPlanContributionsGrp/TotalAmt05202585
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0654518
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01337385
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0184774
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0237454
IRS990/PrincipalOfficerNm0JENNIFER HINCAPIE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018215119
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt010739323
IRS990/PYOtherRevenueAmt040382
IRS990/PYRevenuesLessExpensesAmt0-795525
IRS990/PYSalariesCompEmpBnftPaidAmt08311703
IRS990/PYTotalExpensesAmt019051026
IRS990/PYTotalRevenueAmt018255501
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-3558142
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-795166
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-4353308
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0267825
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0267825
IRS990ScheduleD/ExpensesSubtotalAmt039260515
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016849924
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120518852
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2677639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION AND OPEB LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS
IRS990ScheduleD/RevenueSubtotalAmt035702373
IRS990ScheduleD/TotalBookValueOtherAssetsAmt016849924
IRS990ScheduleD/TotalExpensesPerForm990Amt039260515
IRS990ScheduleD/TotalLiabilityAmt021205813
IRS990ScheduleD/TotalRevenuePerForm990Amt035702373
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt035702373
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt039260515
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE FOLLOWING IS POSTED ON THE ENTITYS WEBSITE: CYBER ACADEMY OF SOUTH CAROLINA (CASC) DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, SEX, SEXUAL ORIENTATION, DISABILITY, AGE, RELIGION, OR IMMIGRANT STATUS IN ITS PROGRAMS AND ACTIVITIES AND PROVIDES EQUAL ACCESS TO THE BOY SCOUTS AND OTHER DESIGNATED YOUTH GROUPS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAY TO DAY MANAGEMENT DUTIES HAVE BEEN DELEGATED TO K12, AN INDEPENDENT CONTRACTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED TO THE PRINCIPAL AND BOARD TREASURER FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SOUTH CAROLINA LEARNS HAS A WRITTEN CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SOUTH CAROLINA LEARNS MAKES ITS ANNUAL FORM 990, ARTICLES OF INCORPORATION, AND BY-LAWS AVAILABLE UPON REQUEST. THESE DOCUMENTS CAN ALSO BE VIEWED AT THE ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SOUTH CAROLINA LEARNS CONTRACTS STRIDE K12 FOR A PORTION OF THEIR EMPLOYEES. THE TOTAL EXPENSE FOR THE EMPLOYEE PAY PORTION OF THIS WAS $446,634 FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt010509980
IRS990/TotalAssetsEOYAmt020739195
IRS990/TotalAssetsGrp/BOYAmt010509980
IRS990/TotalAssetsGrp/EOYAmt020739195
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035638959
IRS990/TotalEmployeeCnt0244
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04507498
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt034753017
IRS990/TotalFunctionalExpensesGrp/TotalAmt039260515
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011305146
IRS990/TotalLiabilitiesEOYAmt025092503
IRS990/TotalLiabilitiesGrp/BOYAmt011305146
IRS990/TotalLiabilitiesGrp/EOYAmt025092503
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-795166
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-4353308
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt034753017
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063414
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt035702373
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010509980
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020739195
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt045730
IRS990/TravelGrp/ProgramServicesAmt081701
IRS990/TravelGrp/TotalAmt0127431
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CYBERACADEMYSC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER HINCAPIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum08642364006
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA LEARNS
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0460847262
ReturnHeader/Filer/USAddress/AddressLine1Txt0330 PELHAM ROAD
ReturnHeader/Filer/USAddress/CityNm0GREENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0296153111
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570772152
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAYNE WHITE AND SCHMUTZ CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0114 WN 1ST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SENECA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029678
ReturnHeader/PreparerPersonGrp/PhoneNum08648821937
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christian Schmutz
ReturnHeader/ReturnTs02022-05-13T10:58:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENNIFER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HINCAPIE
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.