Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
990 • Fiscal year 2020 • EIN 82-3998802
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
32nd percentile
Higher top officer pay than 32% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
100th percentile
Faster asset growth than 100% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Assets
Up$15,749,255
Up $15,320,554 (+3574%) from 2019
Net Assets
Down-$939,175
Down $758,110 (-419%) from 2019
Liabilities
Up$16,688,430
Up $16,078,664 (+2637%) from 2019
Revenue
Up$3,443,957
Up $3,176,733 (+1189%) from 2019
Expenses
Up$4,202,067
Up $3,753,778 (+837%) from 2019
Net Income
Down-$758,110
Down $577,045 (-319%) from 2019
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $9,092,350 | - |
| Land, Buildings, and Equipment, Net | - | $1,481,634 | - |
| Cash and Non-Interest-Bearing Accounts | - | $1,070,795 | - |
| Accounts Receivable | $92,776 | $13,027 | ▼ $79,749 |
| Prepaid Expenses and Deferred Charges | $4,007 | - | - |
| Total Assets | $428,701 | $15,749,255 | ▲ $15,320,554 |
| Other Assets Total | $331,918 | $4,091,449 | ▲ $3,759,531 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | - | $13,030,000 | - |
| Accounts Payable and Accrued Expenses | $23,661 | $2,827,733 | ▲ $2,804,072 |
| Mortgage Notes Payable Secured by Investment Property | - | $860,000 | - |
| Other Liabilities | $586,105 | $-29,303 | ▼ $615,408 |
| Total Liabilities | $609,766 | $16,688,430 | ▲ $16,078,664 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-181,065 | $-939,175 | ▼ $758,110 |
| Total Net Assets Fund Balance | $-181,065 | $-939,175 | ▼ $758,110 |
| Total Liabilities and Net Assets / Fund Balance | $428,701 | $15,749,255 | ▲ $15,320,554 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $1,295,081 | - | $1,295,081 |
| Other Land Buildings | $186,553 | $70,333 | $256,886 |
| Other Assets Org | $8,979 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Lionel T Kennedy | School Leade | FT | $127,800 | $127,800 |
| Name | Title |
|---|---|
| Stephanie Burton | Board Chair |
| David Stringer | Vice Chair |
| Charles Kizer | Director |
| Daniel Hopper | Director |
| Julie Paquette | Director |
| Marc Hull | Director |
| Joanna Harris | Secretary/tr |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,948,541 |
| Salaries, Compensation, and Employee Benefits | $1,253,526 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $465,545 | $509,526 | - | $975,071 |
| Other Expenses | $99,437 | $853,432 | - | $952,869 |
| Interest | - | $597,120 | - | $597,120 |
| Fees for Services Management | - | $521,440 | - | $521,440 |
| Fees for Services Other | $295,868 | $113,206 | - | $409,074 |
| Other Employee Benefits | $144,634 | $120,707 | - | $265,341 |
| Fees for Services Legal | - | $245,488 | - | $245,488 |
| Depreciation Depletion | $70,333 | - | - | $70,333 |
| Fees for Services Accounting | - | $60,000 | - | $60,000 |
| Occupancy | - | $46,121 | - | $46,121 |
| Advertising | - | $35,708 | - | $35,708 |
| Pension Plan Contributions | $7,344 | $5,770 | - | $13,114 |
| Travel | - | $10,388 | - | $10,388 |
| Total Functional Expenses | $1,083,161 | $3,118,906 | $0 | $4,202,067 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,202,067 |
| Total Expenses per Audited Statements | $4,202,067 |
| Total Expenses per Form 990 | $4,202,067 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease Payable | $137,812 |
| Accrued Interest Payable | $81,742 |
| Unamortized Bond Discount | $-248,857 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | Sc Jobs-economic Development Auth | 2019-12-01 | $13,030,000 | - |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | - | - | - | - |
“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.”
“Copy of form 990 is provided to management representatives to review and approve prior to filing of return.”
“The public will be provided a copy of the school's form 990 upon request.”
“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.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 23661 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2827733 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 92776 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 13027 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 35708 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 35708 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MICHAEL P MILLER CPA CFO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8036206040 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1648 PERIWINKLE WAY STE D |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SANIBEL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33957 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1070795 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3306532 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 2948541 |
| IRS990/CYOtherRevenueAmt | 0 | 137425 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -758110 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1253526 |
| IRS990/CYTotalExpensesAmt | 0 | 4202067 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3443957 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 70333 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 70333 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 60000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 60000 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 245488 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 245488 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 521440 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 521440 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 113206 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 295868 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 409074 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 60.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LIONEL T KENNEDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEPHANIE BURTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID STRINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOANNA HARRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DANIEL HOPPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARC HULL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CHARLES KIZER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JULIE PAQUETTE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 127800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SCHOOL LEADE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2017 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 3306532 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3443957 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 597120 |
| IRS990/InterestGrp/TotalAmt | 0 | 597120 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 27 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 70333 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1481634 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1551967 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 860000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -181065 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -939175 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -181065 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -939175 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 46121 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 46121 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 331918 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4091449 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 120707 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 144634 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 265341 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 853432 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 99437 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 952869 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 586105 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | -29303 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS OTHER REVENUES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | INTEREST ON INVESTMENTS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 111097 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 26328 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 111097 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 26328 |
| IRS990/OtherRevenueTotalAmt | 0 | 137425 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 509526 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 465545 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 975071 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5770 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 7344 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 13114 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4007 |
| IRS990/PrincipalOfficerNm | 0 | STEPHANIE BURTON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | 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. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 1083161 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 248671 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 353789 |
| IRS990/PYOtherRevenueAmt | 0 | 18553 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -181065 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 94500 |
| IRS990/PYTotalExpensesAmt | 0 | 448289 |
| IRS990/PYTotalRevenueAmt | 0 | 267224 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -758110 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 9092350 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4202067 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1295081 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1295081 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4082470 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 8979 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CONSTRUCTION IN PROGRESS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 186553 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 70333 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 256886 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 137812 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 81742 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | -248857 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAPITAL LEASE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED INTEREST PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | UNAMORTIZED BOND DISCOUNT |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3443957 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1481634 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 4091449 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4202067 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | -29303 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3443957 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3443957 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4202067 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE 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/ExplanationTxt | 1 | SCH 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/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2019-12-01 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 13030000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | SC JOBS-ECONOMIC DEVELOPMENT AUTH |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COPY OF FORM 990 IS PROVIDED TO MANAGEMENT REPRESENTATIVES TO REVIEW AND APPROVE PRIOR TO FILING OF RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PUBLIC WILL BE PROVIDED A COPY OF THE SCHOOL'S FORM 990 UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 13030000 |
| IRS990/TaxExemptBondsInd | 0 | true |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 428701 |
| IRS990/TotalAssetsEOYAmt | 0 | 15749255 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 428701 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 15749255 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 3306532 |
| IRS990/TotalEmployeeCnt | 0 | 28 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3118906 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1083161 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4202067 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 609766 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 16688430 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 609766 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 16688430 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -181065 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -939175 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 1083161 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1083161 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 127800 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 137425 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3443957 |
| IRS990/TotalVolunteersCnt | 0 | 25 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 428701 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 15749255 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 10388 |
| IRS990/TravelGrp/TotalAmt | 0 | 10388 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 941 MYRTLE DRIVE |
| IRS990/USAddress/CityNm | 0 | ROCK HILL |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29730 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LEGIONCOLLEGIATEACADEMY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID STRINGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2394721323 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEGION COLLEGIATE ACADEMY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEGI |
| ReturnHeader/Filer/EIN | 0 | 823998802 |
| ReturnHeader/Filer/PhoneNum | 0 | 8036206040 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 505 UNIVERSITY DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCK HILL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29730 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MICHAEL P MILLER CPA PL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1648 PERIWINKLE WAY STE D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SANIBEL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33957 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2394721323 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-02-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL P MILLER CPA |
| ReturnHeader/ReturnTs | 0 | 2021-02-16T07:05:57-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-06-30 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $10M-$25M nonprofits
Chicago, IL
View Organization501(c)3
Revenue vs current organization
98% lowerAssets vs current organization
About the sameGreenwood, MS
View Organization501(c)3
Revenue vs current organization
250% higherAssets vs current organization
About the sameWashington, DC
View Organization501(c)3
Revenue vs current organization
73% lowerAssets vs current organization
About the sameRockville, MD
View Organization501(c)3
Revenue vs current organization
14% higherAssets vs current organization
About the same