Civic Intelligence

South Carolina Learns

990 • Fiscal year 2021 • EIN 46-0847262

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

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

97th percentile

1.21x

Higher debt load relative to assets than 97% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

0.70x

Higher debt load relative to revenue than 73% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

10th percentile

-10.0%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

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

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

96th percentile

97%

Faster asset growth than 96% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

88th percentile

96%

Faster revenue growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$20,739,195

Up $18,279,715 (+743%) from 2019

Net Assets

Down

-$4,353,308

Down $4,353,667 (-1212721%) from 2019

Liabilities

Up

$25,092,503

Up $22,633,382 (+920%) from 2019

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin10th percentile

Revenue

Up

$35,702,373

Up $20,904,568 (+141%) from 2019

Expenses

Up

$39,260,515

Up $24,419,759 (+165%) from 2019

Net Income

Down

-$3,558,142

Down $3,515,191 (-8184%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth96th 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

2021

Assets$20,739,195
Liabilities$25,092,503
Net Assets-$4,353,308
Open 2021 Filing

Operations Trend

Revenue Growth88th 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

2021

Revenue$35,702,373
Expenses$39,260,515
Net Income-$3,558,142
Open 2021 Filing
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 Pay9th 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.

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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
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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.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,739,195
Liabilities
$25,092,503
Net assets
-$4,353,308
Revenue
$35,702,373
Expenses
$39,260,515
Net income
-$3,558,142
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
2021Detailed filing. Detailed filing data is available for this year.$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