Civic Intelligence

South Carolina Learns

990 • Fiscal year 2017 • EIN 46-0847262

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 14, 2018

Organization ProfileWWW.CYBERACADEMYSC.COM
330 Pelham RoadGreenville, SC 29615-3111

(703) 436-3106

Siviq Scores

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

Liabilities / Assets

90th percentile

0.94x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.18x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

34th percentile

-0.6%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

80th percentile

18%

Faster asset growth than 80% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

84th percentile

37%

Faster revenue growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets90th percentile

Assets

$1,716,100

No earlier filing loaded for comparison.

Net Assets

$94,818

No earlier filing loaded for comparison.

Liabilities

$1,621,282

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin34th percentile

Revenue

$8,897,533

No earlier filing loaded for comparison.

Expenses

$8,951,097

No earlier filing loaded for comparison.

Net Income

-$53,564

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$40M$20M$0-$20MAssets 2017: $1,716,100Liabilities 2017: $1,621,282Net Assets 2017: $94,8182017Assets 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

2017

Assets$1,716,100
Liabilities$1,621,282
Net Assets$94,818
Open 2017 Filing

Operations Trend

Revenue Growth84th percentile

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

$40M$20M$0-$20MRevenue 2017: $8,897,533Expenses 2017: $8,951,097Net Income 2017: -$53,5642017Revenue 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

2017

Revenue$8,897,533
Expenses$8,951,097
Net Income-$53,564
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 14, 2018
Return Version
2016v3.0
Gross Receipts
$8,897,533
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$1,091,497$1,251,916▲ $160,419
Pledges and Grants Receivable$201,457$296,952▲ $95,495
Land, Buildings, and Equipment, Net$157,176$103,612▼ $53,564
Pd in Cap Srpls Land Bldg Eqp Fund$157,176$103,612▼ $53,564
Prepaid Expenses and Deferred Charges$6,798$63,620▲ $56,822
Rtn Earn Endowment Incm Other Fnds$-8,794$-8,794→ $0
Total Assets$1,456,928$1,716,100▲ $259,172
Liabilities
Accounts Payable and Accrued Expenses$1,259,017$1,519,916▲ $260,899
Deferred Revenue$39,475$94,823▲ $55,348
Other Liabilities$10,054$6,543▼ $3,511
Total Liabilities$1,308,546$1,621,282▲ $312,736
Net Assets / Fund Balance
Total Net Assets Fund Balance$148,382$94,818▼ $53,564
Total Liabilities and Net Assets / Fund Balance$1,456,928$1,716,100▲ $259,172

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$103,612$164,213$267,825
Compensation and Service Providers
Top Officer Pay20th percentile

Board Members and Trustees

NameTitle
Steve FowleChairperson
Sandra SandiferVice Chairperson
Jacque TaylorMember
Jane CahalyMember
Jennifer HincapieMember
Judy StancilMember
Mary Ellen KnightMember

Highest Paid Contractors

ContractorServicesLocationCompensation
K12Management Company2300 CORPORATE PARK DRIVE, Herndon, VA 20171$5,697,437
Revenue and Support

Revenue Composition

Contributions and Grants
$8,896,353
Program Service Revenue
$279
Investment Income
$0
Other Revenue
$901
Change in Net Assets
$-53,564

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,897,533
Total Revenue per Audited Statements
$8,897,533
Total Revenue per Form 990
$8,897,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,951,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,107,547$398,049-$2,505,596
Insurance$214,541$26,680-$241,221
Office Expenses$188,957$28,606-$217,563
Travel$130,077$63,405-$193,482
Depreciation Depletion-$53,564-$53,564
Other Expenses$11,483$14,582-$14,582
Fees for Services Accounting-$10,500-$10,500
Total Functional Expenses$7,661,137$1,289,960$0$8,951,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,951,097
Total Expenses per Audited Statements$8,951,097
Total Expenses per Form 990$8,951,097
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
Defered Rent$6,543
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 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
2018-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Fowle
Formed
2012
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

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

Additional Explanations

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

“South carolina learns contracts k12 for employees. The total expense for the employee pay portion of this was $2,505,596 for the year.”

Raw XML Appendix384 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.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE FOLLOWING IS POSTED ON THE ENTITYS WEBSITE: CYBER ACADEMY OF SOUTH CAROLINA DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, SEX, DISABILITY, AGE, RELIGION, OR IMMIGRANT STATUS IN ITS PROGRAMS & ACTIVITIES & PROVIDES EQUAL ACCESS TO THE BOY SCOUTS & OTHER DESIGNATED YOUTH GROUPS.
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
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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 K12 FOR EMPLOYEES. THE TOTAL EXPENSE FOR THE EMPLOYEE PAY PORTION OF THIS WAS $2,505,596 FOR THE YEAR.
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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
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ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,716,100
Liabilities
$1,621,282
Net assets
$94,818
Revenue
$8,897,533
Expenses
$8,951,097
Net income
-$53,564
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
2017Detailed filing. Detailed filing data is available for this year.$1.72$1.62$0.09$8.90$8.95$0.05