Civic Intelligence

South Carolina Learns

990 • Fiscal year 2018 • EIN 46-0847262

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 31, 2019

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

(571) 363-7348

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.98x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

48th percentile

0.21x

Higher debt load relative to revenue than 48% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

33rd percentile

-0.5%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

92nd percentile

37%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

81st percentile

25%

Faster revenue growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$2,355,949

No earlier filing loaded for comparison.

Net Assets

$43,310

No earlier filing loaded for comparison.

Liabilities

$2,312,639

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin33rd percentile

Revenue

$11,121,480

No earlier filing loaded for comparison.

Expenses

$11,172,988

No earlier filing loaded for comparison.

Net Income

-$51,508

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

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

$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

2018

Assets$2,355,949
Liabilities$2,312,639
Net Assets$43,310
Open 2018 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$11,121,480
Expenses$11,172,988
Net Income-$51,508
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 31, 2019
Return Version
2017v2.2
Gross Receipts
$11,121,480
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$1,251,916$1,832,976▲ $581,060
Pledges and Grants Receivable$296,952$451,886▲ $154,934
Land, Buildings, and Equipment, Net$103,612$50,048▼ $53,564
Pd in Cap Srpls Land Bldg Eqp Fund$103,612$50,048▼ $53,564
Prepaid Expenses and Deferred Charges$63,620$21,039▼ $42,581
Rtn Earn Endowment Incm Other Fnds$-8,794$-6,738▲ $2,056
Total Assets$1,716,100$2,355,949▲ $639,849
Liabilities
Accounts Payable and Accrued Expenses$1,519,916$2,269,029▲ $749,113
Deferred Revenue$94,823$43,091▼ $51,732
Other Liabilities$6,543$519▼ $6,024
Total Liabilities$1,621,282$2,312,639▲ $691,357
Net Assets / Fund Balance
Total Net Assets Fund Balance$94,818$43,310▼ $51,508
Total Liabilities and Net Assets / Fund Balance$1,716,100$2,355,949▲ $639,849

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$50,048$217,777$267,825
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Jennifer HincapieChairperson
Sandra SandiferVice Chairperson
Angel ThompsonMember
Jane CahalyMember
Judy StancilMember
Meredith GollaMember
Steve FowleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
K12Management Company2300 CORPORATE PARK DRIVE, Herndon, VA 20171$5,507,574
Revenue and Support

Revenue Composition

Contributions and Grants
$11,118,179
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,301
Change in Net Assets
$-51,508

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,121,480
Total Revenue per Audited Statements
$11,121,480
Total Revenue per Form 990
$11,121,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,172,988
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$3,011,854$38,319-$3,050,173
Other Expenses$1,956,187$41,858-$1,998,045
Insurance$255,770$33,515-$289,285
Travel$77,617$159,809-$237,426
Office Expenses$205,808$5,886-$211,694
All Other Expenses$48,874$24,189-$73,063
Fees for Services Legal-$63,569-$63,569
Depreciation Depletion-$53,564-$53,564
Fees for Services Accounting-$10,700-$10,700
Total Functional Expenses$9,258,754$1,914,234$0$11,172,988

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,172,988
Total Expenses per Audited Statements$11,172,988
Total Expenses per Form 990$11,172,988
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$519
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.”

Organizational document changes Part VI line 4

“There was a significant update made to the by-laws. See attached.”

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
2019-01-31
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
0
Volunteers
55

Preparer

Firm
Payne White and Schmutz CPA Pa
Address
114 WN 1ST STREET, SENECA, SC 29678
Preparer
Christian J Schmutz
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 $3,046,895 for the year.”

Raw XML Appendix378 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAY TO DAY MANAGEMENT DUTIES HAVE BEEN DELEGATED TO K12, AN INDEPENDENT CONTRACTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE WAS A SIGNIFICANT UPDATE MADE TO THE BY-LAWS. SEE ATTACHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS PROVIDED TO THE PRINCIPAL AND BOARD TREASURER FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SOUTH CAROLINA LEARNS HAS A WRITTEN CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SOUTH 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/ExplanationTxt5SOUTH CAROLINA LEARNS CONTRACTS K12 FOR EMPLOYEES. THE TOTAL EXPENSE FOR THE EMPLOYEE PAY PORTION OF THIS WAS $3,046,895 FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
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ReturnHeader/BusinessOfficerGrp/PhoneNum08642364006
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-31
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ReturnHeader/FilingSecurityInformation/IPDt02019-02-07
ReturnHeader/FilingSecurityInformation/IPTm017:45:54
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAYNE WHITE AND SCHMUTZ CPA PA
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTIAN J SCHMUTZ
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ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,355,949
Liabilities
$2,312,639
Net assets
$43,310
Revenue
$11,121,480
Expenses
$11,172,988
Net income
-$51,508
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
2018Detailed filing. Detailed filing data is available for this year.$2.36$2.31$0.04$11.1$11.2$0.05