Civic Intelligence

Legion Collegiate Academy

990 • Fiscal year 2023 • EIN 82-3998802

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 05, 2024

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

(239) 472-1323

Siviq Scores

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

Liabilities / Assets

96th percentile

1.09x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • 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.

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

Net Margin

54th percentile

5.5%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

31st percentile

0.5%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

74th percentile

21%

Faster revenue growth than 74% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$13,550,295

Up $72,646 (+0.5%) from 2022

Net Assets

Up

-$1,202,106

Up $346,110 (+22%) from 2022

Liabilities

Down

$14,752,401

Down $273,464 (-1.8%) from 2022

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin54th percentile

Revenue

Up

$6,240,750

Up $1,097,651 (+21%) from 2022

Expenses

Up

$5,894,640

Up $491,174 (+9.1%) from 2022

Net Income

Up

$346,110

Up $606,477 (+233%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

2023

Assets$13,550,295
Liabilities$14,752,401
Net Assets-$1,202,106
Open 2023 Filing

Operations Trend

Revenue Growth74th percentile

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

2023

Revenue$6,240,750
Expenses$5,894,640
Net Income$346,110
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 5, 2024
Return Version
2022v5.0
Gross Receipts
$6,240,750
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$11,722,831$11,508,802▼ $214,029
Cash and Non-Interest-Bearing Accounts$1,383,585$1,764,670▲ $381,085
Pledges and Grants Receivable$272,618$190,550▼ $82,068
Savings and Temporary Cash Investments$95,080$80,778▼ $14,302
Prepaid Expenses and Deferred Charges$3,535$5,495▲ $1,960
Total Assets$13,477,649$13,550,295▲ $72,646
Liabilities
Tax Exempt Bond Liabilities$13,030,000$13,030,000→ $0
Unsecured Notes Loans Payable$1,080,395$880,395▼ $200,000
Mortgage Notes Payable Secured by Investment Property$820,000$715,000▼ $105,000
Accounts Payable and Accrued Expenses$221,255$266,381▲ $45,126
Other Liabilities$-125,785$-139,375▼ $13,590
Total Liabilities$15,025,865$14,752,401▼ $273,464
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,548,216$-1,202,106▲ $346,110
Total Net Assets Fund Balance$-1,548,216$-1,202,106▲ $346,110
Total Liabilities and Net Assets / Fund Balance$13,477,649$13,550,295▲ $72,646

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,295,081-$1,295,081
Other Land Buildings$10,014,714$875,385-
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Julie PaquetteBoard Chair
Judge CollierVice Chair
Dayna SmithersDirector
Lori ReyDirector
Robert BakerDirector
Stephanie BurtonDirector
Andy JacksonSecretary
Jason HandschumacherTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pinnacle Charter School ManagementManagement9681 GLADIOLUS DR SUITE 201, Fort Myers, FL 33908$844,482
Revenue and Support

Revenue Composition

Contributions and Grants
$5,949,591
Program Service Revenue
$0
Investment Income
$7
Other Revenue
$291,152
Change in Net Assets
$346,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,240,750
Total Revenue per Audited Statements
$6,240,750
Total Revenue per Form 990
$6,240,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,745,659
Salaries, Compensation, and Employee Benefits$2,148,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,173,922$544,021-$1,717,943
Interest$974,967--$974,967
Fees for Services Management-$844,482-$844,482
Fees for Services Other$424,299$291,038-$715,337
Depreciation Depletion$403,458--$403,458
Office Expenses$309,548$23,167-$332,715
Other Employee Benefits$187,553$69,257-$256,810
Occupancy$113,788$113,789-$227,577
Payroll Taxes$103,500$46,216-$149,716
Information Technology$76,557--$76,557
Fees for Services Legal-$57,716-$57,716
Advertising-$36,480-$36,480
Insurance-$30,646-$30,646
Pension Plan Contributions$17,669$6,843-$24,512
Fees for Services Lobbying-$24,312-$24,312
Fees for Services Accounting-$14,916-$14,916
Travel$3,248$3,248-$6,496
Total Functional Expenses$3,788,509$2,106,131$0$5,894,640

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,894,640
Total Expenses per Audited Statements$5,894,640
Total Expenses per Form 990$5,894,640
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$81,746
Capital Lease Payable$3,228
Other Liabilities$1,200
Unamortized Bond Discount$-225,549

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
2394721323
Address
3090 LONG MEADOW ROAD, ROCK HILL, SC 29730

Signing Officer

Name
Julie Paquette
Title
Board Chair
Phone
2394721323
Signed
2024-01-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Paquette
Formed
2017
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
46
Volunteers
45

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 0 19,000 0 athletics supplies and equip 148,147 0 0 instructional servs-ath 91,034 0 0 transportation 53,769 0 0 facilities rentals 17,401 0 0 subcontract servs-instruc 107,587 0 0 staff services 0 36,860 0 other expenses 2,811 0 0 other program impr 3,550 0 0 other supplies 0 121,487 0 2% district fee 0 107,255 0 bond amortization 0 6,436 0 total 424,299 291,038 0”

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IRS990/PensionPlanContributionsGrp/TotalAmt024512
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0272618
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0190550
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03535
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05495
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.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03788509
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04935205
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt03342585
IRS990/PYOtherRevenueAmt0207894
IRS990/PYRevenuesLessExpensesAmt0-260367
IRS990/PYSalariesCompEmpBnftPaidAmt02060881
IRS990/PYTotalExpensesAmt05403466
IRS990/PYTotalRevenueAmt05143099
IRS990/ReconcilationRevenueExpnssAmt0346110
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt095080
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080778
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/ExpensesSubtotalAmt05894640
IRS990ScheduleD/LandGrp/BookValueAmt01295081
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01295081
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010014714
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0875385
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt010890099
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081746
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13228
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-225549
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3UNAMORTIZED BOND DISCOUNT
IRS990ScheduleD/RevenueSubtotalAmt06240750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011309795
IRS990ScheduleD/TotalExpensesPerForm990Amt05894640
IRS990ScheduleD/TotalLiabilityAmt0-139375
IRS990ScheduleD/TotalRevenuePerForm990Amt06240750
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06240750
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05894640
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/SupplementalInformationDetail/ExplanationTxt0SC JOBS-ECONOMIC DEVELOPMENT AUTH CONSTRUCT FACILITY
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
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/TaxExemptBondsIssuesGrp/PurposeDesc0CONSTRUCT FACILITY
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/ExplanationTxt5AUDIT 0 19,000 0 ATHLETICS SUPPLIES AND EQUIP 148,147 0 0 INSTRUCTIONAL SERVS-ATH 91,034 0 0 TRANSPORTATION 53,769 0 0 FACILITIES RENTALS 17,401 0 0 SUBCONTRACT SERVS-INSTRUC 107,587 0 0 STAFF SERVICES 0 36,860 0 OTHER EXPENSES 2,811 0 0 OTHER PROGRAM IMPR 3,550 0 0 OTHER SUPPLIES 0 121,487 0 2% DISTRICT FEE 0 107,255 0 BOND AMORTIZATION 0 6,436 0 TOTAL 424,299 291,038 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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt013030000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt013030000
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013477649
IRS990/TotalAssetsEOYAmt013550295
IRS990/TotalAssetsGrp/BOYAmt013477649
IRS990/TotalAssetsGrp/EOYAmt013550295
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05949591
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02106131
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03788509
IRS990/TotalFunctionalExpensesGrp/TotalAmt05894640
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015025865
IRS990/TotalLiabilitiesEOYAmt014752401
IRS990/TotalLiabilitiesGrp/BOYAmt015025865
IRS990/TotalLiabilitiesGrp/EOYAmt014752401
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1548216
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1202106
IRS990/TotalOtherProgSrvcExpenseAmt03788509
IRS990/TotalProgramServiceExpensesAmt03788509
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0291159
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06240750
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013477649
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013550295
IRS990/TravelGrp/ManagementAndGeneralAmt03248
IRS990/TravelGrp/ProgramServicesAmt03248
IRS990/TravelGrp/TotalAmt06496
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01080395

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,550,295
Liabilities
$14,752,401
Net assets
-$1,202,106
Revenue
$6,240,750
Expenses
$5,894,640
Net income
$346,110
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