Civic Intelligence

Legion Collegiate Academy

990 • Fiscal year 2021 • EIN 82-3998802

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 19, 2022

Organization ProfileWWW.LEGIONCOLLEGIATEACADEMY.ORG
3090 Long Meadow RoadRock Hill, SC 29730

(803) 620-6040

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$13,957,239

Down $1,792,016 (-11%) from 2020

Net Assets

Down

-$1,268,952

Down $329,777 (-35%) from 2020

Liabilities

Down

$15,226,191

Down $1,462,239 (-8.8%) from 2020

Revenue And Expenses

Revenue

Up

$4,353,425

Up $909,468 (+26%) from 2020

Expenses

Up

$4,683,202

Up $481,135 (+11%) from 2020

Net Income

Up

-$329,777

Up $428,333 (+57%) from 2020

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: $13,957,239Liabilities 2021: $15,226,191Net Assets 2021: -$1,268,9522021Assets 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

2021

Assets$13,957,239
Liabilities$15,226,191
Net Assets-$1,268,952
Open 2021 Filing

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: $4,353,425Expenses 2021: $4,683,202Net Income 2021: -$329,7772021Revenue 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

2021

Revenue$4,353,425
Expenses$4,683,202
Net Income-$329,777
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 19, 2022
Return Version
2020v4.0
Gross Receipts
$4,353,425
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$1,481,634$11,743,729▲ $10,262,095
Savings and Temporary Cash Investments$9,092,350--
Cash and Non-Interest-Bearing Accounts$1,070,795$2,120,306▲ $1,049,511
Accounts Receivable$13,027$78,200▲ $65,173
Prepaid Expenses and Deferred Charges-$15,004-
Total Assets$15,749,255$13,957,239▼ $1,792,016
Other Assets Total$4,091,449--
Liabilities
Tax Exempt Bond Liabilities$13,030,000$13,030,000→ $0
Accounts Payable and Accrued Expenses$2,827,733$1,012,409▼ $1,815,324
Mortgage Notes Payable Secured by Investment Property$860,000$860,000→ $0
Other Liabilities$-29,303$323,782▲ $353,085
Total Liabilities$16,688,430$15,226,191▼ $1,462,239
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-939,175$-1,268,952▼ $329,777
Total Net Assets Fund Balance$-939,175$-1,268,952▼ $329,777
Total Liabilities and Net Assets / Fund Balance$15,749,255$13,957,239▼ $1,792,016

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,295,081-$1,295,081
Other Land Buildings$10,191,762$147,273-
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Lionel T KennedySchool Leade$150,200-$150,200
Lionel T KennedySchool Leader$128,000$22,200$150,200

Board Members and Trustees

NameTitle
Stephanie BurtonBoard Chair
David StringerVice Chair
Andy JacksonDirector
Cicely BrownDirector
Marc HullDirector
Robert BakerDirector
Julie PaquetteSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$4,241,694
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$111,731
Change in Net Assets
$-329,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,823,564
Salaries, Compensation, and Employee Benefits$1,859,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$679,005$735,589-$1,414,594
Interest$536,863$536,863-$1,073,726
Fees for Services Other$697,250$99,084-$796,334
Fees for Services Management-$636,125-$636,125
Other Employee Benefits$230,853$191,954-$422,807
Occupancy$79,516$79,516-$159,032
Depreciation Depletion$76,940--$76,940
Advertising$24,587$24,588-$49,175
Fees for Services Legal-$29,470-$29,470
Pension Plan Contributions$12,453$9,784-$22,237
Fees for Services Accounting-$1,500-$1,500
Travel$1,262--$1,262
Total Functional Expenses$2,338,729$2,344,473$0$4,683,202
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
Other Liabilities$271,344
Accrued Interest Payable$163,483
Capital Lease Payable$137,812
Unamortized Bond Discount$-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
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
Stephanie Burton
Title
Board Chair
Phone
2394721323
Signed
2022-04-19
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
42
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.”

Form 990, Part IX, Line 11G

“Audit 0 22,700 0 supplies and equipment 454,787 0 0 other expenses 76,383 76,384 0 instructional servs-althetics 103,250 0 0 transportation 29,994 0 0 facilities rentals 32,836 0 0 total 697,250 99,084 0”

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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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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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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LIONEL T KENNEDY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SCHOOL LEADER
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IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
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IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
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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 0 22,700 0 SUPPLIES AND EQUIPMENT 454,787 0 0 OTHER EXPENSES 76,383 76,384 0 INSTRUCTIONAL SERVS-ALTHETICS 103,250 0 0 TRANSPORTATION 29,994 0 0 FACILITIES RENTALS 32,836 0 0 TOTAL 697,250 99,084 0
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
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt013030000
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IRS990/TotalAssetsGrp/EOYAmt013957239
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IRS990/TotalEmployeeCnt042
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02338729
IRS990/TotalFunctionalExpensesGrp/TotalAmt04683202
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt015226191
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IRS990/TotalLiabilitiesGrp/EOYAmt015226191
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04353425
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IRS990/TravelGrp/TotalAmt01262
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IRS990/WebsiteAddressTxt0WWW.LEGIONCOLLEGIATEACADEMY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE BURTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02394721323
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEGION COLLEGIATE ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0LEGI
ReturnHeader/Filer/EIN0823998802
ReturnHeader/Filer/PhoneNum08036206040
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ReturnHeader/Filer/USAddress/CityNm0ROCK HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029730
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454334033
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL P MILLER CPA PL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01648 PERIWINKLE WAY STE D

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,957,239
Liabilities
$15,226,191
Net assets
-$1,268,952
Revenue
$4,353,425
Expenses
$4,683,202
Net income
-$329,777
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
2021Detailed filing. Detailed filing data is available for this year.$14.0$15.2$1.27$4.35$4.68$0.33
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