Civic Intelligence

South Carolina Education Futures

EIN 88-4271697 • 501(c)3 • Columbia, SC

NTEE B29

Profile

Carolus online academy (coa), as approved by the south carolina public charter school district, is a tuition-free online public school serving grades k-12. We're dedicated to inspiring and empowering south carolina students through personalized, at-home learning.

101 Westpark Blvd Suite CColumbia, SC 29210

coa.k12.com

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.97x

Higher debt load relative to assets than 92% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.23x

Higher debt load relative to revenue than 70% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Net Margin

35th percentile

-0.3%

Higher net margin than 35% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$92,190

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

NTEE B • $1M-$5M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$958,965

No earlier filing loaded for comparison.

Liabilities

$931,868

No earlier filing loaded for comparison.

Net Assets

$27,097

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue70th percentileNet Margin35th percentile

Revenue

$4,120,739

No earlier filing loaded for comparison.

Expenses

$4,132,803

No earlier filing loaded for comparison.

Net Income

-$12,064

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2024: $958,965Liabilities 2024: $931,868Net Assets 2024: $27,0972024

Highlighted filing

2024

Assets$958,965
Liabilities$931,868
Net Assets$27,097
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2024: $4,120,739Expenses 2024: $4,132,803Net Income 2024: -$12,0642024

Highlighted filing

2024

Revenue$4,120,739
Expenses$4,132,803
Net Income-$12,064
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$958,965
Liabilities
$931,868
Net assets
$27,097
Revenue
$4,120,739
Expenses
$4,132,803
Net income
-$12,064
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.96$0.93$0.03$4.12$4.13$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$4,120,739
Mission and Program Overview

Mission

Carolus online academy (coa), as approved by the south carolina public charter school district, is a tuition-free online public school serving grades k-12. We're dedicated to inspiring and empowering south carolina students through personalized, at-home learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$842,870-
Accounts Receivable-$57,610-
Land, Buildings, and Equipment, Net-$27,095-
Prepaid Expenses and Deferred Charges-$2,400-
Total Assets$0$958,965▲ $958,965
Other Assets Total-$28,990-
Liabilities
Accounts Payable and Accrued Expenses-$913,626-
Deferred Revenue-$15,872-
Other Liabilities-$2,370-
Total Liabilities$0$931,868▲ $931,868
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$27,095-
Net Assets Without Donor Restrictions-$2-
Total Net Assets Fund Balance$0$27,097▲ $27,097
Total Liabilities and Net Assets / Fund Balance$0$958,965▲ $958,965

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,095$5,551$32,646
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Pamela SiegerExecutive DiFT$92,190$92,190
Pamela SiegerExecutive Director-$92,190$92,190

Board Members and Trustees

NameTitle
John PallaschChair
Dan MartinVice Chair
Crystal CumbeeBoard Member
Dr Bassanya Bryant-spannBoard Member
Dr Eric MachBoard Member
Gretchen DobbsBoard Member
Kristen BellBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$4,120,739
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-12,064

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,120,739
Total Revenue per Audited Statements
$4,120,739
Total Revenue per Form 990
$4,120,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,793,741
Salaries, Compensation, and Employee Benefits$1,339,062
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$725,413$633-$726,046
Other Employee Benefits$558,810--$558,810
Travel$100,875$1,606-$102,481
Insurance$69,998--$69,998
Payroll Taxes$54,206--$54,206
Fees for Services Legal-$11,540-$11,540
Depreciation Depletion$4,441$1,110-$5,551
Other Expenses$888$124-$1,012
Total Functional Expenses$3,799,399$333,404$0$4,132,803

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,132,803
Expenses per Audited Statements$4,100,157
Total Expenses per Audited Statements$4,100,157
Expenses Not Reported on Financial Statements$32,646
Other Expense Adjustments$32,646
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
Right of Use Lease Liability$2,370
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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
No

Governance Explanations

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

“The form 990 is provided to the board for review prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Requires annual disclosure of potential conflicts of interest by governing board and key employees.”

Form 990, Page 6, Part VI, Line 19

“The governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
South Carolina Education Futures
EIN
88-4271697
Phone
8772543459
Address
101 WESTPARK BLVD SUITE C, COLUMBIA, SC 29210
Doing Business As
Carolus Online Academy

Signing Officer

Name
John Pallasch
Title
Chair
Phone
8772543459
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Sieger
Formed
2023
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Manley Garvin LLC
Address
PO BOX 429, GREENWOOD, SC 29648
Preparer
Bonnie C Ashley
Phone
8642294951
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Carolus online academy (coa), as approved by the south carolina public charter school district, is a tuition-free online public school serving grades k-12. We're dedicated to inspiring and empowering south carolina students through personalized, at-home learning.”

Form 990, Part XI, Line 9

“Difference between gaas & gaap basis 39,161 differences in the form 990 from the audited financial statements are due to reporting variances in the capital assets and right to use assets not required to be reported within the financial statements, statement of net position.”

Financial Statement Notes

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

“Difference between gaas & gaap basis 32,646”

Schedule D, Page 4, Part XIII

“The audited financial statements (afs) are prepared based on governmental fund accounting basis (i.e. Regulatory accounting principles). As a result, certain items of expense on the afs are not included as an expense on form 990 such as principal debt payments and capital outlays for fixed assets, etc. The adjustments provided in part xi and part xii have been made to present the statement of revenue and statement of functional expense on form 990 in a manner consistent with the accrual basis of accounting under generally accepted accounting principles (gaap).”

Raw XML Appendix369 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLICIZES ITS RACIALLY NONDISCRIMINATORY POLICY VIA ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS A PUBLIC CHARTER SCHOOL. THEREFORE, IT DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL AID.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PAMELA SIEGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE HEAD OF SCHOOL, PAMELA SIEGER, IS COMPENSATED BY AN UNRELATED ORGANIZATION, STRIDE, INC. CAROLUS ONLINE ACADEMY REIMBURSES STRIDE, INC. FOR THIS COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAROLUS ONLINE ACADEMY (COA), AS APPROVED BY THE SOUTH CAROLINA PUBLIC CHARTER SCHOOL DISTRICT, IS A TUITION-FREE ONLINE PUBLIC SCHOOL SERVING GRADES K-12. WE'RE DEDICATED TO INSPIRING AND EMPOWERING SOUTH CAROLINA STUDENTS THROUGH PERSONALIZED, AT-HOME LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REQUIRES ANNUAL DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST BY GOVERNING BOARD AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIFFERENCE BETWEEN GAAS & GAAP BASIS 39,161 DIFFERENCES IN THE FORM 990 FROM THE AUDITED FINANCIAL STATEMENTS ARE DUE TO REPORTING VARIANCES IN THE CAPITAL ASSETS AND RIGHT TO USE ASSETS NOT REQUIRED TO BE REPORTED WITHIN THE FINANCIAL STATEMENTS, STATEMENT OF NET POSITION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03799399
IRS990/TotalFunctionalExpensesGrp/TotalAmt04132803
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0931868
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0931868
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IRS990/TotalProgramServiceExpensesAmt03799399
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04120739
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0958965
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IRS990/TravelGrp/TotalAmt0102481
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 WESTPARK BLVD SUITE C
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029210
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0COA.K12.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN PALLASCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08772543459
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA EDUCATION FUTURES
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0884271697
ReturnHeader/Filer/PhoneNum08772543459
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 WESTPARK BLVD SUITE C
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029210
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475156994
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANLEY GARVIN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 429
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029648
ReturnHeader/PreparerPersonGrp/PhoneNum08642294951
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BONNIE C ASHLEY
ReturnHeader/ReturnTs02025-05-15T15:36:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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