Civic Intelligence

South Carolina Learns

990 • Fiscal year 2022 • EIN 46-0847262

Jul 01, 2021 to Jun 30, 2022 • Filed on May 01, 2023

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

(424) 200-0152

Siviq Scores

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

Liabilities / Assets

98th percentile

1.35x

Higher debt load relative to assets than 98% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

1.13x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

13th percentile

-16%

Higher net margin than 13% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

27th percentile

$171,494

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

87th percentile

30%

Faster asset growth than 87% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-9.4%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$27,041,696

Up $6,302,501 (+30%) from 2021

Net Assets

Down

-$9,488,655

Down $5,135,347 (-118%) from 2021

Liabilities

Up

$36,530,351

Up $11,437,848 (+46%) from 2021

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin13th percentile

Revenue

Down

$32,344,303

Down $3,358,070 (-9.4%) from 2021

Expenses

Down

$37,479,650

Down $1,780,865 (-4.5%) from 2021

Net Income

Down

-$5,135,347

Down $1,577,205 (-44%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth87th 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

2022

Assets$27,041,696
Liabilities$36,530,351
Net Assets-$9,488,655
Open 2022 Filing

Operations Trend

Revenue Growth26th 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

2022

Revenue$32,344,303
Expenses$37,479,650
Net Income-$5,135,347
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 1, 2023
Return Version
2021v4.2
Gross Receipts
$32,344,303
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
Pledges and Grants Receivable$1,337,385$3,083,844▲ $1,746,459
Cash and Non-Interest-Bearing Accounts$2,314,432$3,033,194▲ $718,762
Prepaid Expenses and Deferred Charges$237,454$59,376▼ $178,078
Rtn Earn Endowment Incm Other Fnds$-4,353,308$-9,488,655▼ $5,135,347
Total Assets$20,739,195$27,041,696▲ $6,302,501
Other Assets Total$16,849,924$20,865,282▲ $4,015,358
Liabilities
Other Liabilities$21,205,813$30,347,199▲ $9,141,386
Accounts Payable and Accrued Expenses$3,705,742$5,663,282▲ $1,957,540
Deferred Revenue$180,948$519,870▲ $338,922
Total Liabilities$25,092,503$36,530,351▲ $11,437,848
Net Assets / Fund Balance
Total Net Assets Fund Balance$-4,353,308$-9,488,655▼ $5,135,347
Total Liabilities and Net Assets / Fund Balance$20,739,195$27,041,696▲ $6,302,501

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$30,649$30,649
Other Assets Org$20,865,282--
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David CrookCEOFT$159,950$11,544$171,494

Board Members and Trustees

NameTitle
Jennifer HincapieBoard Chair
Sandra SandiferVice Chairperson
Athena GraynedMember
Jane CahaleyMember
Robyn VerderyMember
Wayne BrazellMember
Steve FowleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
StrideManagement Company11720 PLAZA AMERICA DRIVE 9TH FLOOR, Reston, VA 20190$22,902,553
Revenue and Support

Revenue Composition

Contributions and Grants
$32,267,239
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$77,064
Change in Net Assets
$-5,135,347

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,344,303
Total Revenue per Audited Statements
$32,344,303
Total Revenue per Form 990
$32,344,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,810,293
Other Expenses$17,669,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,660,469--$8,660,469
Pension Plan Contributions$7,599,379--$7,599,379
Other Employee Benefits$2,347,349$37,364-$2,384,713
Payroll Taxes$973,007--$973,007
Travel$204,346$108,695-$313,041
All Other Expenses$162,039$88,821-$250,860
Current Officers, Directors, Trustees, and Key Employees-$192,725-$192,725
Fees for Services Other-$170,577-$170,577
Insurance-$147,734-$147,734
Other Expenses$39,463$16,188-$39,463
Fees for Services Legal-$34,973-$34,973
Fees for Services Accounting-$34,500-$34,500
Total Functional Expenses$32,867,808$4,611,842$0$37,479,650

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$37,479,650
Total Expenses per Audited Statements$37,479,650
Total Expenses per Form 990$37,479,650
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
Opeb Liabilities$17,081,464
Pension Liabilities$10,824,919
Deferred Inflows$2,440,816
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

“A portion of the day to day management duties have been delegated to stride, 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
2023-05-01
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 contracts stride for employees. The total expense for the employee pay portion of this was $565,385 for the year.”

Raw XML AppendixShowing 400 of 416 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/ExplanationTxt2SOUTH CAROLINA LEARNS HAS A WRITTEN CONFLICT OF INTEREST POLICY.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,041,696
Liabilities
$36,530,351
Net assets
-$9,488,655
Revenue
$32,344,303
Expenses
$37,479,650
Net income
-$5,135,347
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$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