Civic Intelligence

South Carolina Learns

990 • Fiscal year 2020 • EIN 46-0847262

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 05, 2021

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

94th percentile

1.08x

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.62x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

25th percentile

-4.4%

Higher net margin than 25% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

99th percentile

327%

Faster asset growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

23%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$10,509,980

Up $8,050,500 (+327%) from 2019

Net Assets

Down

-$795,166

Down $795,525 (-221595%) from 2019

Liabilities

Up

$11,305,146

Up $8,846,025 (+360%) from 2019

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin25th percentile

Revenue

Up

$18,255,501

Up $3,457,696 (+23%) from 2019

Expenses

Up

$19,051,026

Up $4,210,270 (+28%) from 2019

Net Income

Down

-$795,525

Down $752,574 (-1752%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth99th 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 2020: $10,509,980Liabilities 2020: $11,305,146Net Assets 2020: -$795,1662020Assets 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

2020

Assets$10,509,980
Liabilities$11,305,146
Net Assets-$795,166
Open 2020 Filing

Operations Trend

Revenue Growth80th 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 2020: $18,255,501Expenses 2020: $19,051,026Net Income 2020: -$795,5252020Revenue 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

2020

Revenue$18,255,501
Expenses$19,051,026
Net Income-$795,525
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 5, 2021
Return Version
2019v5.1
Gross Receipts
$18,255,501
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$1,840,688$1,893,852▲ $53,164
Pledges and Grants Receivable$424,038$654,518▲ $230,480
Prepaid Expenses and Deferred Charges$182,010$184,774▲ $2,764
Land, Buildings, and Equipment, Net$7,097--
Pd in Cap Srpls Land Bldg Eqp Fund$7,097--
Rtn Earn Endowment Incm Other Fnds$-6,738$-795,166▼ $788,428
Total Assets$2,459,480$10,509,980▲ $8,050,500
Other Assets Total$5,647$7,776,836▲ $7,771,189
Liabilities
Other Liabilities$4,655$8,568,879▲ $8,564,224
Accounts Payable and Accrued Expenses$2,167,907$2,412,943▲ $245,036
Deferred Revenue$286,559$323,324▲ $36,765
Total Liabilities$2,459,121$11,305,146▲ $8,846,025
Net Assets / Fund Balance
Total Net Assets Fund Balance$359$-795,166▼ $795,525
Total Liabilities and Net Assets / Fund Balance$2,459,480$10,509,980▲ $8,050,500

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$267,822$267,822
Other Assets Org$7,771,189--
Compensation and Service Providers
Top Officer Pay14th 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
K12Management Company2300 CORPORATE PARK DRIVE, Herndon, VA 20171$9,146,301
K12Payroll2300 CORPORATE PARK DRIVE, Herndon, VA 20171$827,895
Revenue and Support

Revenue Composition

Contributions and Grants
$18,215,119
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$40,382
Change in Net Assets
$-795,525

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,255,501
Total Revenue per Audited Statements
$18,255,501
Total Revenue per Form 990
$18,255,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,739,323
Salaries, Compensation, and Employee Benefits$8,311,703
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,817,737--$4,817,737
Pension Plan Contributions$1,879,019--$1,879,019
Other Employee Benefits$1,178,016$71,603-$1,249,619
Payroll Taxes$365,328--$365,328
Fees for Services Other-$335,605-$335,605
Travel$79,060$161,499-$240,559
All Other Expenses$60,108$56,529-$116,637
Insurance-$80,645-$80,645
Fees for Services Accounting-$14,000-$14,000
Fees for Services Legal-$12,662-$12,662
Depreciation Depletion-$7,096-$7,096
Other Expenses$2,179,988$2,590-$2,590
Total Functional Expenses$16,987,548$2,063,478$0$19,051,026

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,051,026
Total Expenses per Audited Statements$19,051,026
Total Expenses per Form 990$19,051,026
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
Non Current Liabilities$8,173,290
Deferred Inflows$386,327
Deferred Rent$9,262
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
2021-04-05
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
137

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 $335,605 for the year.”

Raw XML Appendix395 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/OtherCostOrOtherBasisAmt0267822
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt17771189
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NON CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOWS
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt07776836
IRS990ScheduleD/TotalExpensesPerForm990Amt019051026
IRS990ScheduleD/TotalLiabilityAmt08568879
IRS990ScheduleD/TotalRevenuePerForm990Amt018255501
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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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: THE CYBER ACADEMY OF SOUTH CAROLINA 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 K12 FOR EMPLOYEES. THE TOTAL EXPENSE FOR THE EMPLOYEE PAY PORTION OF THIS WAS $335,605 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/TotalAssetsGrp/EOYAmt010509980
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IRS990/TotalContributionsAmt018215119
IRS990/TotalEmployeeCnt0137
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02063478
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt016987548
IRS990/TotalFunctionalExpensesGrp/TotalAmt019051026
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt011305146
IRS990/TotalLiabilitiesGrp/BOYAmt02459121
IRS990/TotalLiabilitiesGrp/EOYAmt011305146
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0359
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-795166
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt016987548
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IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt018255501
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010509980
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0161499
IRS990/TravelGrp/ProgramServicesAmt079060
IRS990/TravelGrp/TotalAmt0240559
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CYBERACADEMYSC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER HINCAPIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum08642364006
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-05
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/PreparationDt02021-04-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christian Schmutz
ReturnHeader/ReturnTs02021-04-16T13:54:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,509,980
Liabilities
$11,305,146
Net assets
-$795,166
Revenue
$18,255,501
Expenses
$19,051,026
Net income
-$795,525
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
2020Detailed filing. Detailed filing data is available for this year.$10.5$11.3$0.80$18.3$19.1$0.80
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