Civic Intelligence

Lloyd Kennedy Charter School

990 • Fiscal year 2017 • EIN 57-1121745

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

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

94th percentile

1.17x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

3.07x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$90,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

18th percentile

-5.8%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

7.3%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$2,694,391

Down $164,822 (-5.8%) from 2016

Net Assets

Down

-$465,528

Down $146,244 (-46%) from 2016

Liabilities

Down

$3,159,919

Down $18,578 (-0.6%) from 2016

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin17th percentile

Revenue

Up

$1,030,266

Up $70,379 (+7.3%) from 2016

Expenses

Up

$1,176,509

Up $256,686 (+28%) from 2016

Net Income

Down

-$146,243

Down $186,307 (-465%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2017

Assets$2,694,391
Liabilities$3,159,919
Net Assets-$465,528
Open 2017 Filing

Operations Trend

Revenue Growth57th 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

2017

Revenue$1,030,266
Expenses$1,176,509
Net Income-$146,243
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,030,266
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$2,326,184$2,244,306▼ $81,878
Cash and Non-Interest-Bearing Accounts$532,765$450,085▼ $82,680
Accounts Receivable$264--
Total Assets$2,859,213$2,694,391▼ $164,822
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,971,816$2,928,420▼ $43,396
Other Liabilities$119,360$108,701▼ $10,659
Deferred Revenue$70,925$106,445▲ $35,520
Accounts Payable and Accrued Expenses$16,396$16,353▼ $43
Total Liabilities$3,178,497$3,159,919▼ $18,578
Net Assets / Fund Balance
Unrestricted Net Assets$-319,284$-465,528▼ $146,244
Total Net Assets Fund Balance$-319,284$-465,528▼ $146,244
Total Liabilities and Net Assets / Fund Balance$2,859,213$2,694,391▼ $164,822

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,085,563$565,124$2,650,687
Equipment$22,046$105,770$127,816
Land$121,153-$121,153
Other Land Buildings$212$79,432$79,644
Leasehold Improvements$15,332$25,503$40,835
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keisha Lloyd-kennedyBoard DesigneePT$56,700$33,300$90,000
Karen CueFaculty RepFT$15,435-$15,435
Christen HughesAdministrative RepPT$7,236-$7,236

Board Members and Trustees

NameTitle
Amy CampbellPresident
Teshania BeyVice President
Laquan PetersonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$971,990
Program Service Revenue
$9,525
Investment Income
$0
Other Revenue
$48,751
Change in Net Assets
$-146,243

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,030,266
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,030,266
Total Revenue per Form 990
$1,030,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$765,268
Other Expenses$411,241
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$590,110$32,177-$622,287
Interest-$131,933-$131,933
Occupancy$84,529$1,098-$85,627
Depreciation Depletion$81,877--$81,877
Current Officers, Directors, Trustees, and Key Employees$22,971$56,700-$79,671
Payroll Taxes$43,380--$43,380
Fees for Services Other$24,418$7,768-$32,186
Other Employee Benefits$19,930--$19,930
Office Expenses$5,156$8,771-$13,927
Fees for Services Accounting-$12,735-$12,735
Insurance-$12,502-$12,502
Information Technology$3,049--$3,049
Other Expenses$5,556$1,091-$1,091
Travel-$1,085-$1,085
Fees for Services Legal-$892-$892
All Other Expenses-$100-$100
Total Functional Expenses$901,906$274,603$0$1,176,509

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,176,509
Total Expenses per Audited Statements$1,176,509
Total Expenses per Form 990$1,176,509
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$108,701
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 11B

“A draft of the form 990 is provided to the organization's director and accountant and an outside accountant retained by the organization on a consulting basis. The outside accountant is an independent third party and cpa who is familiar with the organization's structure, processes, and financial history.”

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
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keisha Lloyd-kennedy
Formed
2001
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
3
Employees
31
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:

“ROUNDING -1.”

Financial Statement Notes

PART X, LINE 2:

“The financial statements were prepared in accordance with governmental accounting standards, which does not require the adoption of fin 48.”

Raw XML AppendixShowing 400 of 443 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt016396
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016353
IRS990/AccountsReceivableGrp/BOYAmt0264
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO OPERATE A CHARTER SCHOOL FOR GRADES 3-8.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0100
IRS990/AllOtherExpensesGrp/TotalAmt0100
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08036444824
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 418
IRS990/BooksInCareOfDetail/USAddress/CityNm0AIKEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029802
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0532765
IRS990/CashNonInterestBearingGrp/EOYAmt0450085
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt056700
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt022971
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt079671
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0971990
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0411241
IRS990/CYOtherRevenueAmt048751
IRS990/CYProgramServiceRevenueAmt09525
IRS990/CYRevenuesLessExpensesAmt0-146243
IRS990/CYSalariesCompEmpBnftPaidAmt0765268
IRS990/CYTotalExpensesAmt01176509
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01030266
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt070925
IRS990/DeferredRevenueGrp/EOYAmt0106445
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt081877
IRS990/DepreciationDepletionGrp/TotalAmt081877
IRS990/Desc0LKCS IS A PUBLIC, NON-PROFIT, CHARTER SCHOOL WHICH SERVES 3RD-8TH GRADE STUDENTS RESIDING IN AIKEN COUNTY. LKCS IS DESIGNED TO EDUCATE STUDENTS WHO ARE ACADEMICALLY, PERSONALLY AND/OR SOCIALLY AT RISK. STUDENT ENROLLMENT IS LIMITED TO ENSURE A SMALLER CLASS SIZE AND A MAXIMUM TEACHER-STUDENT RATIO OF 1:20 FOR ALL ACADEMIC CLASSES. IT HAS ALWAYS BEEN OUR GOAL TO IDENTIFY THE NEEDS OF STUDENTS AND EDUCATE THEM ACCORDINGLY. THERE WERE 78 STUDENTS ENROLLED DURING THE 2016-17 SCHOOL YEAR.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0901906
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012735
IRS990/FeesForServicesAccountingGrp/TotalAmt012735
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0892
IRS990/FeesForServicesLegalGrp/TotalAmt0892
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07768
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt024418
IRS990/FeesForServicesOtherGrp/TotalAmt032186
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt033300
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KEISHA LLOYD-KENNEDY
IRS990/Form990PartVIISectionAGrp/PersonNm1AMY CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm2TESHANIA BEY
IRS990/Form990PartVIISectionAGrp/PersonNm3LAQUAN PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4KAREN CUE
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRISTEN HUGHES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt056700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt415435
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt57236
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD DESIGNEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4FACULTY REP
IRS990/Form990PartVIISectionAGrp/TitleTxt5ADMINISTRATIVE REP
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0971990
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01030266
IRS990/GrossRentsGrp/RealAmt01300
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt03049
IRS990/InformationTechnologyGrp/TotalAmt03049
IRS990/InsuranceGrp/ManagementAndGeneralAmt012502
IRS990/InsuranceGrp/TotalAmt012502
IRS990/InterestGrp/ManagementAndGeneralAmt0131933
IRS990/InterestGrp/TotalAmt0131933
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0775829
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02326184
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02244306
IRS990/LandBldgEquipCostOrOtherBssAmt03020135
IRS990/LegalDomicileStateCd0SC
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE LKCS WAS DESIGNED TO ATTRACT PARENTS SEARCHING FOR A SMALLER, NURTURING ACADEMIC ENVIRONMENT FOR THEIR CHILDREN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02971816
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02928420
IRS990/NetAssetsOrFundBalancesBOYAmt0-319284
IRS990/NetAssetsOrFundBalancesEOYAmt0-465528
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01300
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01300
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01098
IRS990/OccupancyGrp/ProgramServicesAmt084529
IRS990/OccupancyGrp/TotalAmt085627
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08771
IRS990/OfficeExpensesGrp/ProgramServicesAmt05156
IRS990/OfficeExpensesGrp/TotalAmt013927
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019930
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019930
IRS990/OtherExpensesGrp/Desc0STUDENT SUPPLIES
IRS990/OtherExpensesGrp/Desc1OTHER EXPENDITURES
IRS990/OtherExpensesGrp/Desc2STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07751
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11091
IRS990/OtherExpensesGrp/ProgramServicesAmt020930
IRS990/OtherExpensesGrp/ProgramServicesAmt15556
IRS990/OtherExpensesGrp/TotalAmt020930
IRS990/OtherExpensesGrp/TotalAmt17751
IRS990/OtherExpensesGrp/TotalAmt25556
IRS990/OtherExpensesGrp/TotalAmt31091
IRS990/OtherLiabilitiesGrp/BOYAmt0119360
IRS990/OtherLiabilitiesGrp/EOYAmt0108701
IRS990/OtherRevenueMiscGrp/BusinessCd0611110
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME:MISC.
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt047451
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt047451
IRS990/OtherRevenueTotalAmt047451
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032177
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0590110
IRS990/OtherSalariesAndWagesGrp/TotalAmt0622287
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt043380
IRS990/PayrollTaxesGrp/TotalAmt043380
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEISHA LLOYD-KENNEDY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1LUNCH SALES
IRS990/ProgramServiceRevenueGrp/Desc2TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc3PUPIL ACTIVITY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04303
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13177
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21895
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04303
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13177
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0940826
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0413519
IRS990/PYOtherRevenueAmt01500
IRS990/PYProgramServiceRevenueAmt017561
IRS990/PYRevenuesLessExpensesAmt040064
IRS990/PYSalariesCompEmpBnftPaidAmt0506304
IRS990/PYTotalExpensesAmt0919823
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0959887
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-146243
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01300
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09525
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02085563
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0565124
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02650687
IRS990ScheduleD/EquipmentGrp/BookValueAmt022046
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0105770
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0127816
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01176509
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0121153
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0121153
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015332
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025503
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040835
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0212
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt079432
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt079644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0108701
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ENTITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01030266
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02244306
IRS990ScheduleD/TotalExpensesPerForm990Amt01176509
IRS990ScheduleD/TotalLiabilityAmt0108701
IRS990ScheduleD/TotalRevenuePerForm990Amt01030266
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01030266
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01176509
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/ExplanationTxt0A DRAFT OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S DIRECTOR AND ACCOUNTANT AND AN OUTSIDE ACCOUNTANT RETAINED BY THE ORGANIZATION ON A CONSULTING BASIS. THE OUTSIDE ACCOUNTANT IS AN INDEPENDENT THIRD PARTY AND CPA WHO IS FAMILIAR WITH THE ORGANIZATION'S STRUCTURE, PROCESSES, AND FINANCIAL HISTORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CERTAIN DOCUMENTS ARE AVAILABLE UPON WRITTTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING -1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02859213
IRS990/TotalAssetsEOYAmt02694391
IRS990/TotalAssetsGrp/BOYAmt02859213
IRS990/TotalAssetsGrp/EOYAmt02694391
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0971990
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0274603
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0901906
IRS990/TotalFunctionalExpensesGrp/TotalAmt01176509
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03178497
IRS990/TotalLiabilitiesEOYAmt03159919
IRS990/TotalLiabilitiesGrp/BOYAmt03178497
IRS990/TotalLiabilitiesGrp/EOYAmt03159919
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-319284
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-465528
IRS990/TotalOtherCompensationAmt033300
IRS990/TotalProgramServiceExpensesAmt0901906
IRS990/TotalProgramServiceRevenueAmt09525
IRS990/TotalReportableCompFromOrgAmt079371
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058276
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01030266
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02859213
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02694391
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01085
IRS990/TravelGrp/TotalAmt01085
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-319284

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,694,391
Liabilities
$3,159,919
Net assets
-$465,528
Revenue
$1,030,266
Expenses
$1,176,509
Net income
-$146,243
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