Palmetto Learning Academy

“| Grants And Similar Amounts Paid:, Amount:| None, $0|”

“| Other Expenses:, Amount:| Program supplies for STEM and agriculture education food for community distribution and workshops literacy materials and general program and operational supplies and field trips. It also includes program materials such as laptops projectors 3D printer tents tables chairs STEM kits and gardening supplies that are used directly in program delivery and expensed in the current year rather than capitalized., $28245|”

“| Explanation:, Amount:| Reflects a year-end bookkeeping adjustment to recognize $2,116 of outstanding program-related bills as liabilities on the balance sheet and to reduce net assets accordingly. This adjustment corrected the presentation of liabilities and net assets; it did not change the amount of 2024 expenses reported on line 17. The organization also reviewed and confirmed the proper classification of net assets at year-end including amounts designated for future program activities, $-2116|”

“| Explanation:, BOYAmount:, EOYAmount:| The organization did not hold capitalized fixed assets at year-end. Equipment and supplies used directly in programs are treated as current-year program expenses, $0, $0|”

“| Explanation:, BOYAmount:, EOYAmount:| Liabilities at year-end consist of unpaid vendor invoices and other program-related bills incurred but not yet paid as of December 31 2024., $0, $2116|”

“| Explanation:| At year-end the organizations net assets included both restricted and unrestricted balances. Restricted net assets consist of grant funds and donor contributions designated for specific future program activities in STEM education agriculture youth development and literacy. These restricted amounts will be expended in 2025 and later years in accordance with donor and grantor requirements. Unrestricted net assets are available to support ongoing operations and current program delivery.”

“| Explanation:| Jennifer Cunningham served as Executive Director and received $16,849 in wages. No other compensation or benefits were provided. All other officers and board members served as volunteers without compensation.”

“| Explanation:| Literacy Program Description: The organization delivered literacy instruction and academic support to 30 students through small-group sessions. Program activities included reading practice vocabulary building guided exercises and distribution of grade-appropriate learning materials. The program focused on improving foundational literacy skills for early learners in underserved communities. Expenses: $5,272”

“| Explanation:| The As We Grow program provides year-round STEM agriculture and experiential learning opportunities to children in underserved communities. Activities include structured STEM lessons hands-on science experiments gardening and environmental education drone training technology exposure team-based projects and healthy living workshops. Students participate through summer camps after-school programs school partnerships and community-based sessions. The program also incorporates field trips guest instructors youth leadership opportunities and experiential activities designed to build curiosity confidence problem-solving skills and early interest in STEM and agriculture careers. A total of 420 children participated in program activities during the year. Expenses for this program include instructional supplies STEM kits educational materials field trip costs technology equipment garden supplies tents tables transportation-related program costs and payments to independent contractors who support instruction and youth activities. Total expenses for this program were $53,702.”

“| Explanation:| Palmetto Learning Academy operates educational STEM agriculture literacy and community wellness programs that support underserved children and families throughout the community. The organization provides hands-on learning experiences designed to strengthen academic achievement promote healthy lifestyles and increase exposure to STEM and agriculture pathways. Programs focus on addressing educational gaps food insecurity and limited access to enrichment opportunities by providing structured instruction practical knowledge and supportive learning environments. Activities include youth camps after-school sessions community garden initiatives food distribution literacy tutoring and family-based workshops. All programs are designed to build self-sufficiency expand access to educational resources and improve long-term outcomes for children and families in underserved communities.”

“| Explanation:| The Nourishing the Neighborhood and GROW Farm initiatives provide community-based agriculture nutrition and food access services to families in underserved areas. Program activities include operation of community gardens hands-on gardening instruction composting and soil education food preservation demonstrations and seasonal workshops teaching families how to grow and prepare healthy foods. The program also distributes fresh produce through garden harvests community events and coordinated outreach efforts. Families receive support to improve food access learn sustainable growing methods and develop skills that promote healthier living. More than 1,000 families were served during the year through produce distribution garden participation and educational events. Expenses for this program include gardening supplies seeds tools soil tents tables instructional materials workshop supplies and costs associated with community outreach and program delivery. Total expenses for this activity were $44,695.”

“| Explanation:| The organization engaged 13 independent contractors during the tax year to provide program delivery instruction curriculum support administrative services and event-related services. Payments to contractors ranged from $975 to $8,138 and 6 individual payments between $50-$500. The total amount paid to all independent contractors was $54,724. No contractor received $100,000 or more; therefore no individual contractor is listed in Part VI Line 51.”