Civic Intelligence

Legion Collegiate Academy

990 • Fiscal year 2020 • EIN 82-3998802

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 09, 2021

505 University DriveRock Hill, SC 29730

(803) 620-6040

Siviq Scores

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

Liabilities / Assets

94th percentile

1.06x

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

93rd percentile

4.85x

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

32nd percentile

$127,800

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

100th percentile

3574%

Faster asset growth than 100% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

99th percentile

1189%

Faster revenue growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

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

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$15,749,255
Liabilities$16,688,430
Net Assets-$939,175

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$3,443,957
Expenses$4,202,067
Net Income-$758,110
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 9, 2021
Return Version
2019v5.0
Gross Receipts
$3,443,957
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
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 Categories

AssetBook ValueDepreciationBasis
Land$1,295,081-$1,295,081
Other Land Buildings$186,553$70,333$256,886
Other Assets Org$8,979--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lionel T KennedySchool LeadeFT$127,800$127,800

Board Members and Trustees

NameTitle
Stephanie BurtonBoard Chair
David StringerVice Chair
Charles KizerDirector
Daniel HopperDirector
Julie PaquetteDirector
Marc HullDirector
Joanna HarrisSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$3,306,532
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$137,425
Change in Net Assets
$-758,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,443,957
Total Revenue per Audited Statements
$3,443,957
Total Revenue per Form 990
$3,443,957
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,202,067
Total Expenses per Audited Statements$4,202,067
Total Expenses per Form 990$4,202,067
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
Capital Lease Payable$137,812
Accrued Interest Payable$81,742
Unamortized Bond Discount$-248,857

Bond Issues

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

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
505 UNIVERSITY DRIVE, ROCK HILL, SC 29730

Signing Officer

Name
David Stringer
Title
Vice Chair
Phone
2394721323
Signed
2021-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Burton
Formed
2017
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
28
Volunteers
25

Preparer

Firm
Michael P Miller CPA Pl
Address
1648 PERIWINKLE WAY STE D, SANIBEL, FL 33957
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.

Raw XML AppendixShowing 400 of 401 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt023661
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02827733
IRS990/AccountsReceivableGrp/BOYAmt092776
IRS990/AccountsReceivableGrp/EOYAmt013027
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MISSION: 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/ManagementAndGeneralAmt035708
IRS990/AdvertisingGrp/TotalAmt035708
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL P MILLER CPA CFO
IRS990/BooksInCareOfDetail/PhoneNum08036206040
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01648 PERIWINKLE WAY STE D
IRS990/BooksInCareOfDetail/USAddress/CityNm0SANIBEL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033957
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt01070795
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03306532
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt02948541
IRS990/CYOtherRevenueAmt0137425
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-758110
IRS990/CYSalariesCompEmpBnftPaidAmt01253526
IRS990/CYTotalExpensesAmt04202067
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03443957
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt070333
IRS990/DepreciationDepletionGrp/TotalAmt070333
IRS990/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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt060000
IRS990/FeesForServicesAccountingGrp/TotalAmt060000
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0245488
IRS990/FeesForServicesLegalGrp/TotalAmt0245488
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0521440
IRS990/FeesForServicesManagementGrp/TotalAmt0521440
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0113206
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0295868
IRS990/FeesForServicesOtherGrp/TotalAmt0409074
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt060.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0LIONEL T KENNEDY
IRS990/Form990PartVIISectionAGrp/PersonNm1STEPHANIE BURTON
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID STRINGER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOANNA HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm4DANIEL HOPPER
IRS990/Form990PartVIISectionAGrp/PersonNm5MARC HULL
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLES KIZER
IRS990/Form990PartVIISectionAGrp/PersonNm7JULIE PAQUETTE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0127800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0SCHOOL LEADE
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt03306532
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03443957
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt0597120
IRS990/InterestGrp/TotalAmt0597120
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt027
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt070333
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01481634
IRS990/LandBldgEquipCostOrOtherBssAmt01551967
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MISSION: 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0860000
IRS990/NetAssetsOrFundBalancesBOYAmt0-181065
IRS990/NetAssetsOrFundBalancesEOYAmt0-939175
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-181065
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-939175
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt046121
IRS990/OccupancyGrp/TotalAmt046121
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0331918
IRS990/OtherAssetsTotalGrp/EOYAmt04091449
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0120707
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0144634
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0265341
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0853432
IRS990/OtherExpensesGrp/ProgramServicesAmt099437
IRS990/OtherExpensesGrp/TotalAmt0952869
IRS990/OtherLiabilitiesGrp/BOYAmt0586105
IRS990/OtherLiabilitiesGrp/EOYAmt0-29303
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS OTHER REVENUES
IRS990/OtherRevenueMiscGrp/Desc1INTEREST ON INVESTMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0111097
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt126328
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0111097
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt126328
IRS990/OtherRevenueTotalAmt0137425
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0509526
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0465545
IRS990/OtherSalariesAndWagesGrp/TotalAmt0975071
IRS990/PartialLiquidationInd0false
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05770
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07344
IRS990/PensionPlanContributionsGrp/TotalAmt013114
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04007
IRS990/PrincipalOfficerNm0STEPHANIE BURTON
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.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01083161
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0248671
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0353789
IRS990/PYOtherRevenueAmt018553
IRS990/PYRevenuesLessExpensesAmt0-181065
IRS990/PYSalariesCompEmpBnftPaidAmt094500
IRS990/PYTotalExpensesAmt0448289
IRS990/PYTotalRevenueAmt0267224
IRS990/ReconcilationRevenueExpnssAmt0-758110
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09092350
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt04202067
IRS990ScheduleD/LandGrp/BookValueAmt01295081
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01295081
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04082470
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt18979
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0186553
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt070333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0256886
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0137812
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt181742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-248857
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNAMORTIZED BOND DISCOUNT
IRS990ScheduleD/RevenueSubtotalAmt03443957
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01481634
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04091449
IRS990ScheduleD/TotalExpensesPerForm990Amt04202067
IRS990ScheduleD/TotalLiabilityAmt0-29303
IRS990ScheduleD/TotalRevenuePerForm990Amt03443957
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03443957
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04202067
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
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02019-12-01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt013030000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0SC JOBS-ECONOMIC DEVELOPMENT AUTH
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
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/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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt013030000
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0428701
IRS990/TotalAssetsEOYAmt015749255
IRS990/TotalAssetsGrp/BOYAmt0428701
IRS990/TotalAssetsGrp/EOYAmt015749255
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03306532
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03118906
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01083161
IRS990/TotalFunctionalExpensesGrp/TotalAmt04202067
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0609766
IRS990/TotalLiabilitiesEOYAmt016688430
IRS990/TotalLiabilitiesGrp/BOYAmt0609766
IRS990/TotalLiabilitiesGrp/EOYAmt016688430
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-181065
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-939175
IRS990/TotalOtherProgSrvcExpenseAmt01083161
IRS990/TotalProgramServiceExpensesAmt01083161
IRS990/TotalReportableCompFromOrgAmt0127800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137425
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03443957
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0428701
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt015749255
IRS990/TravelGrp/ManagementAndGeneralAmt010388
IRS990/TravelGrp/TotalAmt010388
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0941 MYRTLE DRIVE
IRS990/USAddress/CityNm0ROCK HILL
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029730
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LEGIONCOLLEGIATEACADEMY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID STRINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02394721323
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGION COLLEGIATE ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0LEGI
ReturnHeader/Filer/EIN0823998802
ReturnHeader/Filer/PhoneNum08036206040
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 UNIVERSITY DRIVE
ReturnHeader/Filer/USAddress/CityNm0ROCK HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029730
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL P MILLER CPA PL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01648 PERIWINKLE WAY STE D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANIBEL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033957
ReturnHeader/PreparerPersonGrp/PhoneNum02394721323
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL P MILLER CPA
ReturnHeader/ReturnTs02021-02-16T07:05:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $10M-$25M nonprofits