Civic Intelligence

Legion Collegiate Academy

EIN 82-3998802 • 501(c)3 • Rock Hill, SC

Profile

Mission: legion collegiate academy (lca) serves high school students in a safe, small, family-centered environment who seek the opportunity and challenge of a rigorous curriculum, high academic standards, and elite athletics while earning up to two years of college credit.

3090 Long Meadow RoadRock Hill, SC 29730

www.legioncollegiateacademy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.09x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

2.36x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

53rd percentile

5.5%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$155,200

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

34th percentile

0.5%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$15,585,311

Up $2,035,016 (+15%) from 2023

Liabilities

Up

$15,955,663

Up $1,203,262 (+8.2%) from 2023

Net Assets

Up

-$370,352

Up $831,754 (+69%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin53rd percentile

Revenue

Up

$7,135,511

Up $894,761 (+14%) from 2023

Expenses

Up

$6,303,755

Up $409,115 (+6.9%) from 2023

Net Income

Up

$831,756

Up $485,646 (+140%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0-$5.0MAssets 2019: $428,701Liabilities 2019: $609,766Net Assets 2019: -$181,0652019Assets 2020: $15,749,255Liabilities 2020: $16,688,430Net Assets 2020: -$939,1752020Assets 2021: $14,324,997Liabilities 2021: $15,612,846Net Assets 2021: -$1,287,8492021Assets 2022: $13,477,649Liabilities 2022: $15,025,865Net Assets 2022: -$1,548,2162022Assets 2023: $13,550,295Liabilities 2023: $14,752,401Net Assets 2023: -$1,202,1062023Assets 2024: $15,585,311Liabilities 2024: $15,955,663Net Assets 2024: -$370,3522024

Highlighted filing

2024

Assets$15,585,311
Liabilities$15,955,663
Net Assets-$370,352
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $267,224Expenses 2019: $448,289Net Income 2019: -$181,0652019Revenue 2020: $3,443,957Expenses 2020: $4,202,067Net Income 2020: -$758,1102020Revenue 2021: $4,426,550Expenses 2021: $4,775,224Net Income 2021: -$348,6742021Revenue 2022: $5,143,099Expenses 2022: $5,403,466Net Income 2022: -$260,3672022Revenue 2023: $6,240,750Expenses 2023: $5,894,640Net Income 2023: $346,1102023Revenue 2024: $7,135,511Expenses 2024: $6,303,755Net Income 2024: $831,7562024

Highlighted filing

2024

Revenue$7,135,511
Expenses$6,303,755
Net Income$831,756
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$15,585,311
Liabilities
$15,955,663
Net assets
-$370,352
Revenue
$7,135,511
Expenses
$6,303,755
Net income
$831,756
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.6$16.0$0.37$7.14$6.30$0.83
2023Detailed filing. Detailed filing data is available for this year.$13.6$14.8$1.20$6.24$5.89$0.35
2022Detailed filing. Detailed filing data is available for this year.$13.5$15.0$1.55$5.14$5.40$0.26
2021Detailed filing. Detailed filing data is available for this year.$14.3$15.6$1.29$4.43$4.78$0.35
2020Detailed filing. Detailed filing data is available for this year.$15.7$16.7$0.94$3.44$4.20$0.76
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.61$0.18$0.27$0.45$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 31, 2025
Return Version
2023v6.0
Gross Receipts
$7,135,511
Mission and Program Overview

Mission

Mission: legion collegiate academy (lca) serves high school students in a safe, small, family-centered environment who seek the opportunity and challenge of a rigorous curriculum, high academic standards, and elite athletics while earning up to two years of college credit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,508,802$11,130,911▼ $377,891
Cash and Non-Interest-Bearing Accounts$1,764,670$3,462,420▲ $1,697,750
Savings and Temporary Cash Investments$80,778$163,186▲ $82,408
Pledges and Grants Receivable$190,550$25,714▼ $164,836
Prepaid Expenses and Deferred Charges$5,495$5,460▼ $35
Total Assets$13,550,295$15,585,311▲ $2,035,016
Other Assets Total-$797,620-
Liabilities
Tax Exempt Bond Liabilities$13,030,000$13,030,000→ $0
Unsecured Notes Loans Payable$880,395$1,971,395▲ $1,091,000
Mortgage Notes Payable Secured by Investment Property$715,000$595,000▼ $120,000
Accounts Payable and Accrued Expenses$266,381$494,639▲ $228,258
Other Liabilities$-139,375$-135,371▲ $4,004
Total Liabilities$14,752,401$15,955,663▲ $1,203,262
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,202,106$-370,352▲ $831,754
Total Net Assets Fund Balance$-1,202,106$-370,352▲ $831,754
Total Liabilities and Net Assets / Fund Balance$13,550,295$15,585,311▲ $2,035,016

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,295,081-$1,295,081
Other Land Buildings$9,650,251$1,239,848-
Other Assets Org$797,620--
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Julie PaquetteBoard Chair
Judge CollierVice Chair
Chiquita MillerDirector
Felicia MasseyDirector
Lori ReyDirector
Robert BakerDirector
Stephanie BurtonDirector
Andy JacksonSecretary
Dayna SmithersTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pinnacle Charter School ManagementManagement9681 GLADIOLUS DR SUITE 201, Fort Myers, FL 33908$955,736
Revenue and Support

Revenue Composition

Contributions and Grants
$6,818,664
Program Service Revenue
$0
Investment Income
$40,884
Other Revenue
$275,963
Change in Net Assets
$831,756

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,135,511
Total Revenue per Audited Statements
$7,135,511
Total Revenue per Form 990
$7,135,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,068,842
Salaries, Compensation, and Employee Benefits$2,234,913
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,496,273$546,400-$2,042,673
Interest$983,760--$983,760
Fees for Services Management-$955,736-$955,736
Fees for Services Other$700,421$61,184-$761,605
Office Expenses$323,604$87,614-$411,218
Depreciation Depletion$403,098--$403,098
Occupancy$170,731$99,636-$270,367
Payroll Taxes$115,422$41,505-$156,927
Fees for Services Legal-$121,263-$121,263
Information Technology$48,013--$48,013
Insurance$42,604--$42,604
Fees for Services Accounting-$26,012-$26,012
Fees for Services Lobbying-$24,312-$24,312
Pension Plan Contributions$16,173$5,189-$21,362
Advertising-$14,600-$14,600
Other Employee Benefits$11,101$2,850-$13,951
Travel$3,127$3,127-$6,254
Total Functional Expenses$4,314,327$1,989,428$0$6,303,755

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,304,422
Expenses per Audited Statements$6,303,755
Total Expenses per Form 990$6,303,755
Expenses Not Reported on Form 990$667
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest Payable$81,742
Unamortized Bond Discount$-217,113

Bond Issues

BondIssuerIssuedIssue PricePurpose
ASc Jobs-economic Development Auth2019-12-01$13,030,000CONSTRUCT FACILITY

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Management of the school was delegated to a pinnacle charter school management, a charter school management company, under the terms of a contract between the management company and the school. Oversight of the management company is performed by the board of directors.”

Form 990, Page 6, Part VI, Line 11B

“Copy of form 990 is provided to management representatives to review and approve prior to filing of return.”

Form 990, Page 6, Part VI, Line 19

“The public will be provided a copy of the school's form 990 upon request.”

Filing and Contact Details

Filer

Filer Name
Legion Collegiate Academy
EIN
82-3998802
Phone
8036206040
Address
3090 LONG MEADOW ROAD, ROCK HILL, SC 29730

Signing Officer

Name
Julie Paquette
Title
Board Chair
Phone
2394721323
Signed
2025-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Paquette
Formed
2017
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
47
Volunteers
50

Preparer

Firm
Michael P Miller CPA Pl
Address
9681 GLADIOLUS DRIVE SUITE 201, FORT MYERS, FL 33908
Preparer
Michael P Miller CPA
Phone
2394721323
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Mission: legion collegiate academy (lca) serves high school students in a safe, small, family-centered environment who seek the opportunity and challenge of a rigorous curriculum, high academic standards, and elite athletics while earning up to two years of college credit.”

Form 990, Page 2, Part III, Line 4D

“Legion collegiate academy (lca) serves high school students in a safe, small, family-centered environment who seek the opportunity and challenge of a rigorous curriculum, high academic standards, and elite athletics while earning up to two years of college credit.”

Form 990, Part IX, Line 11G

“Audit 19,500 0 0 athletics supplies and equip 197,016 0 0 instructional servs-ath 95,473 0 0 transportation 29,415 0 0 facilities rentals 30,807 0 0 subcontract servs-instruc 142,964 0 0 staff services 52,748 52,748 0 other expenses 266 0 0 membership dues and fees 4,518 0 0 2% district fee 127,714 0 0 bond amortization 0 8,436 0 total 700,421 61,184 0”

Form 990, Part XI, Line 9

“MISCELLANEOUS -2”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 667”

Raw XML AppendixShowing 400 of 453 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/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt099636
IRS990/OccupancyGrp/ProgramServicesAmt0170731
IRS990/OccupancyGrp/TotalAmt0270367
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0323604
IRS990/OfficeExpensesGrp/TotalAmt0411218
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IRS990/OtherAssetsTotalGrp/EOYAmt0797620
IRS990/OtherChangesInNetAssetsAmt0-2
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02850
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011101
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013951
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IRS990/OtherLiabilitiesGrp/EOYAmt0-135371
IRS990/OtherRevenueMiscGrp/Desc0STUDENT FEES AND OTHER REV
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IRS990/OtherRevenueTotalAmt0275963
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0546400
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01496273
IRS990/OtherSalariesAndWagesGrp/TotalAmt02042673
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt041505
IRS990/PayrollTaxesGrp/ProgramServicesAmt0115422
IRS990/PayrollTaxesGrp/TotalAmt0156927
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05189
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05460
IRS990/PrincipalOfficerNm0JULIE PAQUETTE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LEGION COLLEGIATE ACADEMY (LCA) SERVES HIGH SCHOOL STUDENTS IN A SAFE, SMALL, FAMILY-CENTERED ENVIRONMENT WHO SEEK THE OPPORTUNITY AND CHALLENGE OF A RIGOROUS CURRICULUM, HIGH ACADEMIC STANDARDS, AND ELITE ATHLETICS WHILE EARNING UP TO TWO YEARS OF COLLEGE CREDIT.
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IRS990/PYOtherRevenueAmt0291152
IRS990/PYRevenuesLessExpensesAmt0346110
IRS990/PYSalariesCompEmpBnftPaidAmt02148981
IRS990/PYTotalExpensesAmt05894640
IRS990/PYTotalRevenueAmt06240750
IRS990/ReconcilationRevenueExpnssAmt0831756
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080778
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0163186
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0667
IRS990ScheduleD/ExpensesSubtotalAmt06303755
IRS990ScheduleD/LandGrp/BookValueAmt01295081
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01295081
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0797620
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherExpensesIncludedAmt0667
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09650251
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01239848
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt010890099
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-217113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNAMORTIZED BOND DISCOUNT
IRS990ScheduleD/RevenueSubtotalAmt07135511
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 667
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010945332
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0797620
IRS990ScheduleD/TotalExpensesPerForm990Amt06303755
IRS990ScheduleD/TotalLiabilityAmt0-135371
IRS990ScheduleD/TotalRevenuePerForm990Amt07135511
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07135511
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06304422
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION INCLUDES A NONDISCRIMINATION STATEMENT IN ITS PUBLISHED MATERIAL, WEBSITE AND CHARTER APPLICATION MATERIAL SO THE POLICY CAN BE KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY IT SERVES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCH E - FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION THE ORGANIZATION RECEIVES BOTH FEDERAL AND STATE OF SOUTH CAROLINA FUNDING. FEDERAL FUNDING IS PROVIDED PRIMARILY THROUGH YEARLY GRANTS THAT CAN VARY FROM YEAR TO YEAR BASED ON PROGRAMS MADE AVAILABLE BY THE FEDERAL GOVERNMENT. THE ORGANIZATION ALSO RECEIVES FUNDING FROM THE STATE OF SOUTH CAROLINA TO OPERATE AS A PUBLIC CHARTER SCHOOL IN THE STATE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0SC JOBS-ECONOMIC DEVELOPMENT AUTH CONSTRUCT FACILITY
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02019-12-01
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0SC JOBS-ECONOMIC DEVELOPMENT AUTH
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IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0CONSTRUCT FACILITY
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISSION: LEGION COLLEGIATE ACADEMY (LCA) SERVES HIGH SCHOOL STUDENTS IN A SAFE, SMALL, FAMILY-CENTERED ENVIRONMENT WHO SEEK THE OPPORTUNITY AND CHALLENGE OF A RIGOROUS CURRICULUM, HIGH ACADEMIC STANDARDS, AND ELITE ATHLETICS WHILE EARNING UP TO TWO YEARS OF COLLEGE CREDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LEGION COLLEGIATE ACADEMY (LCA) SERVES HIGH SCHOOL STUDENTS IN A SAFE, SMALL, FAMILY-CENTERED ENVIRONMENT WHO SEEK THE OPPORTUNITY AND CHALLENGE OF A RIGOROUS CURRICULUM, HIGH ACADEMIC STANDARDS, AND ELITE ATHLETICS WHILE EARNING UP TO TWO YEARS OF COLLEGE CREDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT OF THE SCHOOL WAS DELEGATED TO A PINNACLE CHARTER SCHOOL MANAGEMENT, A CHARTER SCHOOL MANAGEMENT COMPANY, UNDER THE TERMS OF A CONTRACT BETWEEN THE MANAGEMENT COMPANY AND THE SCHOOL. OVERSIGHT OF THE MANAGEMENT COMPANY IS PERFORMED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPY OF FORM 990 IS PROVIDED TO MANAGEMENT REPRESENTATIVES TO REVIEW AND APPROVE PRIOR TO FILING OF RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PUBLIC WILL BE PROVIDED A COPY OF THE SCHOOL'S FORM 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AUDIT 19,500 0 0 ATHLETICS SUPPLIES AND EQUIP 197,016 0 0 INSTRUCTIONAL SERVS-ATH 95,473 0 0 TRANSPORTATION 29,415 0 0 FACILITIES RENTALS 30,807 0 0 SUBCONTRACT SERVS-INSTRUC 142,964 0 0 STAFF SERVICES 52,748 52,748 0 OTHER EXPENSES 266 0 0 MEMBERSHIP DUES AND FEES 4,518 0 0 2% DISTRICT FEE 127,714 0 0 BOND AMORTIZATION 0 8,436 0 TOTAL 700,421 61,184 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04314327
IRS990/TotalFunctionalExpensesGrp/TotalAmt06303755
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014752401
IRS990/TotalLiabilitiesEOYAmt015955663
IRS990/TotalLiabilitiesGrp/BOYAmt014752401
IRS990/TotalLiabilitiesGrp/EOYAmt015955663
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1202106
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-370352

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