Civic Intelligence

South Carolina Learns

990 • Fiscal year 2019 • EIN 46-0847262

Jul 01, 2018 to Jun 30, 2019 • Filed on Jun 18, 2020

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

(703) 483-7472

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.17x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

34th percentile

-0.3%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

53rd percentile

4.4%

Faster asset growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

85th percentile

33%

Faster revenue growth than 85% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$2,459,480

Up $103,531 (+4.4%) from 2018

Net Assets

Down

$359

Down $42,951 (-99%) from 2018

Liabilities

Up

$2,459,121

Up $146,482 (+6.3%) from 2018

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin34th percentile

Revenue

Up

$14,797,805

Up $3,676,325 (+33%) from 2018

Expenses

Up

$14,840,756

Up $3,667,768 (+33%) from 2018

Net Income

Up

-$42,951

Up $8,557 (+17%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth53rd 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

2019

Assets$2,459,480
Liabilities$2,459,121
Net Assets$359
Open 2019 Filing

Operations Trend

Revenue Growth85th 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

2019

Revenue$14,797,805
Expenses$14,840,756
Net Income-$42,951
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jun 18, 2020
Return Version
2018v3.1
Gross Receipts
$14,797,805
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$1,832,976$1,840,688▲ $7,712
Pledges and Grants Receivable$451,886$424,038▼ $27,848
Prepaid Expenses and Deferred Charges$21,039$182,010▲ $160,971
Land, Buildings, and Equipment, Net$50,048$7,097▼ $42,951
Pd in Cap Srpls Land Bldg Eqp Fund$50,048$7,097▼ $42,951
Rtn Earn Endowment Incm Other Fnds$-6,738$-6,738→ $0
Total Assets$2,355,949$2,459,480▲ $103,531
Other Assets Total-$5,647-
Liabilities
Accounts Payable and Accrued Expenses$2,269,029$2,167,907▼ $101,122
Deferred Revenue$43,091$286,559▲ $243,468
Other Liabilities$519$4,655▲ $4,136
Total Liabilities$2,312,639$2,459,121▲ $146,482
Net Assets / Fund Balance
Total Net Assets Fund Balance$43,310$359▼ $42,951
Total Liabilities and Net Assets / Fund Balance$2,355,949$2,459,480▲ $103,531

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,097$260,725$267,822
Other Assets Org$5,647--
Compensation and Service Providers
Top Officer Pay13th percentile

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
K12Management Company2300 CORPORATE PARK DRIVE, Herndon, VA 20171$3,538,578
K12Payroll2300 CORPORATE PARK DRIVE, Herndon, VA 20171$3,125,086
Revenue and Support

Revenue Composition

Contributions and Grants
$14,796,861
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$944
Change in Net Assets
$-42,951

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,797,805
Total Revenue per Audited Statements
$14,797,805
Total Revenue per Form 990
$14,797,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,697,075
Salaries, Compensation, and Employee Benefits$3,143,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,266,744--$2,266,744
Fees for Services Other$1,483,517$143,459-$1,626,976
Insurance$404,826$51,114-$455,940
Pension Plan Contributions$408,368--$408,368
Other Employee Benefits$281,119$5,087-$286,206
Travel$59,844$159,241-$219,085
Payroll Taxes$182,363--$182,363
All Other Expenses$16,858$32,902-$49,760
Depreciation Depletion-$42,950-$42,950
Fees for Services Legal-$21,057-$21,057
Fees for Services Accounting-$14,000-$14,000
Other Expenses$1,897,813$6,644-$6,644
Office Expenses$624--$624
Total Functional Expenses$13,288,102$1,552,654$0$14,840,756

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,840,756
Total Expenses per Audited Statements$14,840,756
Total Expenses per Form 990$14,840,756
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$4,655
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
2020-06-18
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

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 k12 for employees. The total expense for the employee pay portion of this was $1,626,976 for the year.”

Raw XML Appendix398 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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0260725
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0267822
IRS990ScheduleD/ExpensesSubtotalAmt014840756
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05647
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04655
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERED RENT
IRS990ScheduleD/RevenueSubtotalAmt014797805
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IRS990ScheduleD/TotalExpensesPerForm990Amt014840756
IRS990ScheduleD/TotalLiabilityAmt04655
IRS990ScheduleD/TotalRevenuePerForm990Amt014797805
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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 K12 FOR EMPLOYEES. THE TOTAL EXPENSE FOR THE EMPLOYEE PAY PORTION OF THIS WAS $1,626,976 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
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt02355949
IRS990/TotalAssetsGrp/EOYAmt02459480
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014796861
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01552654
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt013288102
IRS990/TotalFunctionalExpensesGrp/TotalAmt014840756
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02312639
IRS990/TotalLiabilitiesEOYAmt02459121
IRS990/TotalLiabilitiesGrp/BOYAmt02312639
IRS990/TotalLiabilitiesGrp/EOYAmt02459121
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt043310
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0359
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt013288102
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0944
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt014797805
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02355949
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02459480
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0159241
IRS990/TravelGrp/ProgramServicesAmt059844
IRS990/TravelGrp/TotalAmt0219085
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CYBERACADEMYSC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER HINCAPIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum08642364006
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-18
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0FAE4E4A73835A226E8F24CDA94E0B5CB3D62AF78
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FAE4E4A73835A226E8F24CDA94E0B5CB3D62AF78
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05737242020182kzibowv
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-06-30
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.13.105.194
ReturnHeader/FilingSecurityInformation/IPDt02020-06-30
ReturnHeader/FilingSecurityInformation/IPTm009:08:40
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/PreparationDt02020-06-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christian Schmutz
ReturnHeader/ReturnTs02020-06-30T09:07:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,459,480
Liabilities
$2,459,121
Net assets
$359
Revenue
$14,797,805
Expenses
$14,840,756
Net income
-$42,951
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
2019Detailed filing. Detailed filing data is available for this year.$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