Civic Intelligence

Lca Foundation

990 • Fiscal year 2025 • EIN 82-1383297

Jun 01, 2024 to May 31, 2025 • Filed on Nov 04, 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

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

23rd percentile

-9.0%

Higher net margin than 23% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$40,000

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

5th percentile

-34%

Faster asset growth than 5% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$125,006

Down $64,647 (-34%) from 2024

Net Assets

Down

$124,305

Down $46,822 (-27%) from 2024

Liabilities

Down

$701

Down $17,825 (-96%) from 2024

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin23rd percentile

Revenue

Up

$523,095

Up $73,502 (+16%) from 2024

Expenses

Up

$569,917

Up $276,260 (+94%) from 2024

Net Income

Down

-$46,822

Down $202,758 (-130%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

2025

Assets$125,006
Liabilities$701
Net Assets$124,305
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

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

2025

Revenue$523,095
Expenses$569,917
Net Income-$46,822
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$539,108
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$125,006▼ $64,647
Rtn Earn Endowment Incm Other Fnds$171,127$124,305▼ $46,822
Total Assets$189,653$125,006▼ $64,647
Liabilities
Accounts Payable and Accrued Expenses$15,007--
Other Liabilities$3,519$701▼ $2,818
Total Liabilities$18,526$701▼ $17,825
Net Assets / Fund Balance
Total Net Assets Fund Balance$171,127$124,305▼ $46,822
Total Liabilities and Net Assets / Fund Balance$189,653$125,006▼ $64,647

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$52,600$52,600
Equipment-$35,661$35,661
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Billie Kay SmithPrincipaladministratorvpPT$40,000$40,000

Board Members and Trustees

NameTitle
Kevin CrosbyPresident
Sharon EmanuelSecretary
Donna RowellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,142
Program Service Revenue
$482,628
Investment Income
$0
Other Revenue
$27,325
All Other Contributions
$6,271
Change in Net Assets
$-46,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$384,356
Other Expenses$185,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$340,961--$340,961
Occupancy$113,045--$113,045
Payroll Taxes$43,395--$43,395
All Other Expenses$33,284--$33,284
Fees for Services Accounting$11,201--$11,201
Office Expenses$2,749--$2,749
Other Expenses$65--$65
Total Functional Expenses$569,917$0$0$569,917
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,338
Fundraising Direct Expenses$16,013
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Krispy Kreme$19,521$19,521-$19,521
Cookie Dough$14,750$14,750-$14,750
Total Events$43,338$43,338$16,013$27,325
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$701
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
In Care Of
% BILLIE KAY SMITH
Phone
8437173107
Address
2576 BEES CREEK RD, RIDGELAND, SC 29936
Doing Business As
Legacy Christian Academy

Signing Officer

Name
Billie Kay Smith
Title
Principaladministratorvp
Phone
8437173107
Signed
2025-11-04
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
18
Volunteers
9

Preparer

Firm
Walker Accounting & Tax Service
Address
1476 Jefferies Hwy, WALTERBORO, SC 29488
Preparer
Paul E Walker Jr
Phone
8435496000
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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.
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0482628
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt027325
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0BILLIE KAY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPALADMINISTRATORVP
ReturnHeader/BusinessOfficerGrp/PhoneNum08437173107
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-04
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01476 Jefferies Hwy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALTERBORO
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL E WALKER JR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-04T18:25:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$125,006
Liabilities
$701
Net assets
$124,305
Revenue
$523,095
Expenses
$569,917
Net income
-$46,822
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