Civic Intelligence

Lloyd Kennedy Charter School

990 • Fiscal year 2015 • EIN 57-1121745

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 20, 2016

Organization ProfileAIKENPERFORMINGARTSACADEMY.YOLASITE.COM
PO Box 418Aiken, SC 29802

(803) 644-4824

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.13x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

93rd percentile

3.50x

Higher debt load relative to revenue than 93% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

55th percentile

$72,426

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

59th percentile

3.2%

Faster asset growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$2,776,572

Up $86,685 (+3.2%) from 2014

Net Assets

Up

-$359,348

Up $77,293 (+18%) from 2014

Liabilities

Up

$3,135,920

Up $9,392 (+0.3%) from 2014

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin71st percentile

Revenue

Up

$894,709

Up $110,533 (+14%) from 2014

Expenses

Up

$782,785

Up $12,356 (+1.6%) from 2014

Net Income

Up

$111,924

Up $98,177 (+714%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $1,951,934Liabilities 2011: $2,266,759Net Assets 2011: -$314,8252011Assets 2012: $2,204,271Liabilities 2012: $2,566,031Net Assets 2012: -$361,7602012Assets 2013: $2,369,053Liabilities 2013: $2,764,319Net Assets 2013: -$395,2662013Assets 2014: $2,689,887Liabilities 2014: $3,126,528Net Assets 2014: -$436,6412014Assets 2015: $2,776,572Liabilities 2015: $3,135,920Net Assets 2015: -$359,3482015Assets 2016: $2,859,213Liabilities 2016: $3,178,497Net Assets 2016: -$319,2842016Assets 2017: $2,694,391Liabilities 2017: $3,159,919Net Assets 2017: -$465,5282017Assets 2018: $2,021,610Liabilities 2018: $2,380,516Net Assets 2018: -$358,9062018Assets 2019: $1,836,243Liabilities 2019: $2,262,606Net Assets 2019: -$426,3632019Assets 2020: $2,084,714Liabilities 2020: $2,630,452Net Assets 2020: -$545,7382020

Highlighted filing

2015

Assets$2,776,572
Liabilities$3,135,920
Net Assets-$359,348
Open 2015 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $435,327Expenses 2011: $438,609Net Income 2011: -$3,2822011Expenses 2012: $504,1772012Revenue 2013: $647,973Expenses 2013: $649,434Net Income 2013: -$1,4612013Revenue 2014: $784,176Expenses 2014: $770,429Net Income 2014: $13,7472014Revenue 2015: $894,709Expenses 2015: $782,785Net Income 2015: $111,9242015Revenue 2016: $959,887Expenses 2016: $919,823Net Income 2016: $40,0642016Revenue 2017: $1,030,266Expenses 2017: $1,176,509Net Income 2017: -$146,2432017Revenue 2018: $1,087,708Expenses 2018: $981,086Net Income 2018: $106,6222018Revenue 2019: $824,423Expenses 2019: $891,880Net Income 2019: -$67,4572019Revenue 2020: $841,628Expenses 2020: $961,003Net Income 2020: -$119,3752020

Highlighted filing

2015

Revenue$894,709
Expenses$782,785
Net Income$111,924
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 20, 2016
Return Version
2014v6.0
Gross Receipts
$894,709
Mission and Program Overview

Mission

The lkcs was designed to attract parents searching for a smaller, nurturing academic environment for their children.

To operate a charter school for grades 3-8.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,435,121$2,365,659▼ $69,462
Cash and Non-Interest-Bearing Accounts$228,088$409,558▲ $181,470
Accounts Receivable$26,678$1,355▼ $25,323
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-436,641$-359,348▲ $77,293
Total Assets$2,689,887$2,776,572▲ $86,685
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,050,216$3,008,754▼ $41,462
Deferred Revenue$53,625$63,463▲ $9,838
Other Liabilities$12,378$39,863▲ $27,485
Accounts Payable and Accrued Expenses$10,309$23,840▲ $13,531
Total Liabilities$3,126,528$3,135,920▲ $9,392
Net Assets / Fund Balance
Total Net Assets Fund Balance$-436,641$-359,348▲ $77,293
Total Liabilities and Net Assets / Fund Balance$2,689,887$2,776,572▲ $86,685

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,221,497$429,191$2,650,688
Leasehold Improvements$19,202$159,995$179,197
Land$121,153-$121,153
Other Land Buildings$3,807$26,230$30,037
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keisha Lloyd-kennedyBoard DesigneePT$39,600$32,826$72,426
Sherry JohnsonDirector/admin Rep-$20,577-$20,577
Shanda TurnerDirector/staff Rep-$7,380$10,720$18,100
Sheneque JacksonDirector/faculty Rep-$11,969-$11,969

Board Members and Trustees

NameTitle
Sabrina CraigPresident
Kimberly DoireVice President
Nikema BrannonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$864,057
Program Service Revenue
$20,921
Investment Income
$0
Other Revenue
$9,731
Change in Net Assets
$111,924

Audited Revenue Reconciliation

Revenue per Audited Statements
$894,709
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$894,709
Total Revenue per Form 990
$894,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$415,163
Other Expenses$367,622
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,388--$277,388
Interest-$111,620-$111,620
Current Officers, Directors, Trustees, and Key Employees$63,621$15,905-$79,526
Depreciation Depletion$76,293--$76,293
Occupancy$62,669$1,252-$63,921
Other Employee Benefits$38,826$1,811-$40,637
Fees for Services Other$33,905--$33,905
Fees for Services Accounting-$23,222-$23,222
Insurance-$18,156-$18,156
Payroll Taxes$16,827$785-$17,612
Office Expenses$7,554$6,321-$13,875
Information Technology$3,127--$3,127
Travel-$418-$418
Other Expenses$244$1,099-$244
All Other Expenses-$50-$50
Total Functional Expenses$595,571$187,214$0$782,785

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$782,785
Total Expenses per Audited Statements$782,785
Total Expenses per Form 990$782,785
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Due to Related Entity$39,863
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The 990 is reviewed by the headmaster prior to filing.”

Form 990, Part VI, Section C, Line 19

“Certain documents are available upon writtten request.”

Filing and Contact Details

Filer

Filer Name
Lloyd Kennedy Charter School
EIN
57-1121745
Phone
8036444824
Address
PO BOX 418, AIKEN, SC 29802

Signing Officer

Name
Keisha Lloyd-kennedy
Title
Director/headmaster
Phone
8036444824
Signed
2016-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keisha Lloyd-kennedy
Formed
2001
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
4
Employees
40
Volunteers
7

Preparer

Firm
Martin Smith & Company Cpas Pa
Address
1212 HAYWOOD ROAD BLDG 100, GREENVILLE, SC 29615-2200
Preparer
David a Smith
Phone
8642321040
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Adjustment to prior year balance -34,631.”

Raw XML AppendixShowing 400 of 444 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD DESIGNEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0111924
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt09731
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt020921
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-436641
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-359348
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02221497
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0429191
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02650688
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0782785
IRS990ScheduleD/LandGrp/BookValueAmt0121153
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0121153
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt019202
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0159995
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0179197
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03807
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026230
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt039863
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ENTITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0894709
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02365659
IRS990ScheduleD/TotalExpensesPerForm990Amt0782785
IRS990ScheduleD/TotalLiabilityAmt039863
IRS990ScheduleD/TotalRevenuePerForm990Amt0894709
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0894709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0782785
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT IN ITS STUDENT HANDBOOK.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A CHARTER SCHOOL THAT RECEIVES STATE AND FEDERAL GRANTS THROUGH THE AIKEN COUNTY PUBLIC SCHOOL DISTRICT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE HEADMASTER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CERTAIN DOCUMENTS ARE AVAILABLE UPON WRITTTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADJUSTMENT TO PRIOR YEAR BALANCE -34,631.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AIKEN PERFORMING ARTS ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0331033564
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL (GRADES 9-12)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0130 AVERY LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0AIKEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029801
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0415163
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt12981075
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LKCS SHARE OF EXPENSES
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LKCS'S OWNERSHIP PORTION (COST)
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0AIKEN PERFORMING ARTS ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1AIKEN PERFORMING ARTS ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02689887
IRS990/TotalAssetsEOYAmt02776572
IRS990/TotalAssetsGrp/BOYAmt02689887
IRS990/TotalAssetsGrp/EOYAmt02776572
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0864057
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0187214
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0595571
IRS990/TotalFunctionalExpensesGrp/TotalAmt0782785
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03126528
IRS990/TotalLiabilitiesEOYAmt03135920
IRS990/TotalLiabilitiesGrp/BOYAmt03126528
IRS990/TotalLiabilitiesGrp/EOYAmt03135920
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-436641
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-359348
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0595571
IRS990/TotalProgramServiceRevenueAmt020921
IRS990/TotalReportableCompFromOrgAmt079526
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030652
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0894709
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,776,572
Liabilities
$3,135,920
Net assets
-$359,348
Revenue
$894,709
Expenses
$782,785
Net income
$111,924
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$2.08$2.63$0.55$0.84$0.96$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.84$2.26$0.43$0.82$0.89$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.02$2.38$0.36$1.09$0.98$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.69$3.16$0.47$1.03$1.18$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.86$3.18$0.32$0.96$0.92$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.78$3.14$0.36$0.89$0.78$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.69$3.13$0.44$0.78$0.77$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$2.76$0.40$0.65$0.65$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$2.57$0.36$0.50
2011Summary only. Only limited summary data is available for this year.$1.95$2.27$0.31$0.44$0.44$0.00