Civic Intelligence

Lca Foundation

990 • Fiscal year 2024 • EIN 82-1383297

Sep 27, 2023 to May 31, 2024 • Filed on Mar 10, 2025

Organization ProfileLCAOFRIDGELAND.ORG
2576 Bees Creek RdRidgeland, SC 29936

(843) 717-3107

Siviq Scores

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

Liabilities / Assets

79th percentile

0.10x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

85th percentile

35%

Higher net margin than 85% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

$189,653

No earlier filing loaded for comparison.

Net Assets

$171,127

No earlier filing loaded for comparison.

Liabilities

$18,526

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin85th percentile

Revenue

$449,593

No earlier filing loaded for comparison.

Expenses

$293,657

No earlier filing loaded for comparison.

Net Income

$155,936

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$150K$100K$50K$0Assets 2024: $189,653Liabilities 2024: $18,526Net Assets 2024: $171,1272024Assets 2025: $125,006Liabilities 2025: $701Net Assets 2025: $124,3052025

Highlighted filing

2024

Assets$189,653
Liabilities$18,526
Net Assets$171,127
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2024: $449,593Expenses 2024: $293,657Net Income 2024: $155,9362024Revenue 2025: $523,095Expenses 2025: $569,917Net Income 2025: -$46,8222025

Highlighted filing

2024

Revenue$449,593
Expenses$293,657
Net Income$155,936
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Sep 27, 2023 to May 31, 2024
Signed
Mar 10, 2025
Return Version
2023v6.0
Gross Receipts
$466,541
Mission and Program Overview

Mission

Inspire students to grow in their faith while achieving academic excellence by providing a christ centered education that nurtures both the mind and spirit for students from kindergarten through 12th grade

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$189,653-
Rtn Earn Endowment Incm Other Fnds-$171,127-
Total Assets$0$189,653▲ $189,653
Liabilities
Accounts Payable and Accrued Expenses-$15,007-
Other Liabilities-$3,519-
Total Liabilities$0$18,526▲ $18,526
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$171,127▲ $171,127
Total Liabilities and Net Assets / Fund Balance$0$189,653▲ $189,653

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$52,600$52,600
Equipment-$35,661$35,661
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Donna RowellOfficer
Kevin CrosbyOfficer
Sharon EmanuelOfficer
Billie Kay SmithPrincipaladministrator
Revenue and Support

Revenue Composition

Contributions and Grants
$9,043
Program Service Revenue
$428,648
Investment Income
$0
Other Revenue
$11,902
All Other Contributions
$1,000
Change in Net Assets
$155,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,130
Other Expenses$82,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,592--$196,592
Occupancy$15,149--$15,149
Payroll Taxes$14,538--$14,538
All Other Expenses$12,788--$12,788
Fees for Services Other$6,450--$6,450
Other Expenses$6,360--$6,360
Fees for Services Accounting$3,303--$3,303
Fees for Services Legal$1,200--$1,200
Insurance$1,001--$1,001
Office Expenses$611--$611
Total Functional Expenses$293,657$0$0$293,657
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,850
Fundraising Direct Expenses$16,948
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Krispy Kreme$15,167$15,167-$15,167
Cookie Dough$7,708$7,708-$7,708
Total Events$28,850$28,850$16,948$11,902
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sc State Income Tax Payable$705
Governance and Compliance

Governance Checklist

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

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Kevin crosby who is an officer is the son in law of sharon emanuel who is also an officer”

Form 990 governing body review Part VI line 11

“The form 990 was provided to the school principal/administrator who reviewed the return and advised the return preparer of any needed changes prior to the filing of the return.”

Governing documents etc available to public Part VI line 19

“Irs form 990 is available for public inspection during normal school hours upon written request. The school will comply with all federal and south carolina state laws and therefore any other documents required to be disclosed to the public will also be provided during normal school hours upon written request.”

Filing and Contact Details

Filer

Filer Name
Lca Foundation
EIN
82-1383297
Address
2576 BEES CREEK RD, RIDGELAND, SC 29936
Doing Business As
Legacy Christian Academy

Signing Officer

Name
Billie Kay Smith
Title
Principaladmin
Phone
8437173107
Signed
2025-03-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Billie Kay Smith
Formed
2017
Legal Domicile
Sc
Voting Board Members
4
Independent Board Members
3
Employees
19
Volunteers
2

Preparer

Firm
Walker Accounting & Tax Service
Address
1476 Jefferies Hwy, WALTERBORO, SC 29488
Preparer
Paul E Walker Jr
Phone
8435496000
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“$15,191 adjustment is required to account for income, expenses, assets, and liabilities prior to obtaining 501(c)(3)tax exempt status on 09/27/23. A form 1120 was filed for all years prior to 09/27/23.”

Raw XML Appendix332 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/ExplanationTxt0KEVIN CROSBY WHO IS AN OFFICER IS THE SON IN LAW OF SHARON EMANUEL WHO IS ALSO AN OFFICER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PROVIDED TO THE SCHOOL PRINCIPAL/ADMINISTRATOR WHO REVIEWED THE RETURN AND ADVISED THE RETURN PREPARER OF ANY NEEDED CHANGES PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IRS FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION DURING NORMAL SCHOOL HOURS UPON WRITTEN REQUEST. THE SCHOOL WILL COMPLY WITH ALL FEDERAL AND SOUTH CAROLINA STATE LAWS AND THEREFORE ANY OTHER DOCUMENTS REQUIRED TO BE DISCLOSED TO THE PUBLIC WILL ALSO BE PROVIDED DURING NORMAL SCHOOL HOURS UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3$15,191 ADJUSTMENT IS REQUIRED TO ACCOUNT FOR INCOME, EXPENSES, ASSETS, AND LIABILITIES PRIOR TO OBTAINING 501(C)(3)TAX EXEMPT STATUS ON 09/27/23. A FORM 1120 WAS FILED FOR ALL YEARS PRIOR TO 09/27/23.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0LCAOFRIDGELAND.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BILLIE KAY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPALADMIN
ReturnHeader/BusinessOfficerGrp/PhoneNum08437173107
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LCA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LCAF
ReturnHeader/Filer/EIN0821383297
ReturnHeader/Filer/USAddress/AddressLine1Txt02576 BEES CREEK RD
ReturnHeader/Filer/USAddress/CityNm0RIDGELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029936
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570750259
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Walker Accounting & Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01476 Jefferies Hwy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALTERBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029488
ReturnHeader/PreparerPersonGrp/PhoneNum08435496000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL E WALKER JR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-03-10T07:31:40-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-27
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$189,653
Liabilities
$18,526
Net assets
$171,127
Revenue
$449,593
Expenses
$293,657
Net income
$155,936
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.24$5.23$5.70$0.47
2024Detailed filing. Detailed filing data is available for this year.$1.90$0.19$1.71$4.50$2.94$1.56