Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
990 • Fiscal year 2015 • EIN 90-0970217
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 1.8% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$501,006
No earlier filing loaded for comparison.
Net Assets
$226,446
No earlier filing loaded for comparison.
Liabilities
$274,560
No earlier filing loaded for comparison.
Revenue
$3,801,759
No earlier filing loaded for comparison.
Expenses
$3,790,858
No earlier filing loaded for comparison.
Net Income
$10,901
No earlier filing loaded for comparison.
High point academy spartanburg is a community-centered school built on the principles of honor, integrity, and service where academic excellence, s.t.e.a.m. (science, technology, engineering, art, and math) education and a project-based, applied learning style of rigorous, innovative instruction produces an educational environment rich in creativity and achievement. At the heart of our educational mission is the growth and shaping of tomorrow's leaders, challenging them to dream, desire and deliver success.
High point academy will be a community-centered school built on the principles of honor, integrity, and service where academic excellence, stem education, fine arts and a project based, applied learning style of instruction that produces innovation, creativity, and achievement. Our educational philosophy is to foster the growth and shaping of tomorrow's leaders, challenging them to dream, desire, and deliver success.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $18,090 | $280,786 | ▲ $262,696 |
| Land, Buildings, and Equipment, Net | $8,368 | $6,473 | ▼ $1,895 |
| Total Assets | $55,504 | $501,006 | ▲ $445,502 |
| Other Assets Total | $29,046 | $213,747 | ▲ $184,701 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $214,959 | $271,705 | ▲ $56,746 |
| Deferred Revenue | - | $2,855 | - |
| Total Liabilities | $214,959 | $274,560 | ▲ $59,601 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-159,455 | $226,446 | ▲ $385,901 |
| Total Net Assets Fund Balance | $-159,455 | $226,446 | ▲ $385,901 |
| Total Liabilities and Net Assets / Fund Balance | $55,504 | $501,006 | ▲ $445,502 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $6,473 | $3,000 | $9,473 |
| Other Assets Org | $132,938 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lori H Manning | CEO / Superintendent | FT | $57,964 | $11,127 | $69,091 |
| Name | Title |
|---|---|
| Lee Foster | Chair |
| Benny J Bj Lyles | Board Member |
| Broncher Hosley | Board Member |
| Carolyn Bryson | Board Member |
| Levi Crowder | Board Member |
| Lisa Claxton | Board Member |
| Martha Axmann | Board Member |
| Matt Nestberg | Board Member |
| Sandy Norman | Board Member |
| William Wynn | Board Member |
| Theresa Hall | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,256,463 |
| Other Expenses | $1,534,395 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,359,923 | $319,671 | - | $1,679,594 |
| Other Employee Benefits | $428,631 | $148,238 | - | $576,869 |
| Other Expenses | $14,656 | $14,656 | - | $29,312 |
| Fees for Services Accounting | - | $7,750 | - | $7,750 |
| Depreciation Depletion | $1,895 | - | - | $1,895 |
| All Other Expenses | - | $-132,938 | - | $-132,938 |
| Total Functional Expenses | $2,671,590 | $1,119,268 | $0 | $3,790,858 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,790,858 |
| Total Expenses per Audited Statements | $3,790,858 |
| Total Expenses per Form 990 | $3,790,858 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors is presented a copy of the return for approval, once approved the board authorizes the ceo to sign the return and file.”
“A conflict of interest questionnaire is distributed as part of the annual audit.”
“Salaries are based on comparable data from other school districts in the same area. Officer salaries are closely aligned (at the bottom of the scale) to nearby schools. This process is reflected in the beginning budget approved by the state and the school's charter.”
“The school's governing documents, conflict of interest policy, and financial statements are available upon written request.”
“Pension expense - gasb 68: program service expenses 0. Management and general expenses -132,938. Fundraising expenses 0. Total expenses -132,938.”
“The school implemented governmental accounting standards board (gasb)statement 68, accounting and financial reporting for pensions, in the fiscal year ended june 30, 2015. As of the measurement date of june 30, 2014, the school's employees were not employees of the school, and therefore, no liability has been recorded as of june 30, 2015. At june 30, 2015, the school reported deferred outflows of resources related to pension from the school's contributions to the south carolina retirement system subsequent to the measurement date of $132,938. These deferred outflows will be recognized as a reduction of the net pension liabilities in the year ending june 30, 2016.”
“Short term financing 375,000.”
“The board of directors oversee the audit process”
“Short term financing 375,000.”
“Fin 48: the financial statements were prepared in accordance with governmental accounting which does not require the adoption of fin 48.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 214959 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 271705 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | HIGH POINT ACADEMY WILL BE A COMMUNITY-CENTERED SCHOOL BUILT ON THE PRINCIPLES OF HONOR, INTEGRITY, AND SERVICE WHERE ACADEMIC EXCELLENCE, STEM EDUCATION, FINE ARTS AND A PROJECT BASED, APPLIED LEARNING STYLE OF INSTRUCTION THAT PRODUCES INNOVATION, CREATIVITY, AND ACHIEVEMENT. OUR EDUCATIONAL PHILOSOPHY IS TO FOSTER THE GROWTH AND SHAPING OF TOMORROW'S LEADERS, CHALLENGING THEM TO DREAM, DESIRE, AND DELIVER SUCCESS. |
| IRS990/AllOtherContributionsAmt | 0 | 1625 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | -132938 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | -132938 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LORI H MANNING |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8643169788 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6655 POTTERY RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SPARTANBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29303 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 18090 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 280786 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3653770 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1534395 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 147989 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 10901 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2256463 |
| IRS990/CYTotalExpensesAmt | 0 | 3790858 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3801759 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2855 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1895 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1895 |
| IRS990/Desc | 0 | PROVIDING A COMMUNITY-CENTERED SCHOOL BUILT ON THE PRINCIPLES OF HONOR, INTEGRITY, AND SERVICE WHERE ACADEMIC EXCELLENCE, STEM EDUCATION, FINE ARTS AND A PROJECT BASED, APPLIED LEARNING STYLE OF INSTRUCTION THAT PRODUCES INNOVATION, CREATIVITY, AND ACHIEVEMENT. OUR EDUCATIONAL PHILOSOPHY IS TO FOSTER THE GROWTH AND SHAPING OF TOMORROW'S LEADERS, CHALLENGING THEM TO DREAM, DESIRE, AND DELIVER SUCCESS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 70 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2671590 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7750 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7750 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| 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/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 11127 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LEE FOSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | THERESA HALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARTHA AXMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CAROLYN BRYSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LISA CLAXTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LEVI CROWDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BRONCHER HOSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BENNY J BJ LYLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MATT NESTBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SANDY NORMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | WILLIAM WYNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LORI H MANNING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 57964 |
| 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | CEO / SUPERINTENDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 3652145 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3801759 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 16 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3000 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8368 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6473 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9473 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | HIGH POINT ACADEMY WILL BE A COMMUNITY-CENTERED SCHOOL BUILT ON THE PRINCIPLES OF HONOR, INTEGRITY, AND SERVICE WHERE ACADEMIC EXCELLENCE, STEM EDUCATION, FINE ARTS AND A PROJECT BASED, APPLIED LEARNING STYLE OF INSTRUCTION THAT PRODUCES INNOVATION, CREATIVITY, AND ACHIEVEMENT. OUR EDUCATIONAL PHILOSOPHY IS TO FOSTER THE GROWTH AND SHAPING OF TOMORROW'S LEADERS, CHALLENGING THEM TO DREAM, DESIRE, AND DELIVER SUCCESS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -159455 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 226446 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 29046 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 213747 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 375000 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 148238 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 428631 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 576869 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER OBJECTS |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES & MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 3 | PUBLIC UTILITIES & ENER |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 249583 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 459370 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 52938 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 14656 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 494362 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 91026 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 281097 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 14656 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 743945 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 550396 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 334035 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 29312 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 319671 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1359923 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1679594 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | LORI H MANNING |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PUPIL ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 147989 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 147989 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 199409 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 358864 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -159455 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 358864 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 199409 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 10901 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 147989 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 6473 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3000 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 9473 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3790858 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 80809 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 132938 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM GOVERNMENTAL UNITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | PENSION ASSET |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 375000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 375000 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3801759 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | SHORT TERM FINANCING 375,000. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FIN 48: THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PART X |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 213747 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3790858 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3801759 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4176759 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3790858 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT IN ITS STUDENT HANDBOOK. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS IS PRESENTED A COPY OF THE RETURN FOR APPROVAL, ONCE APPROVED THE BOARD AUTHORIZES THE CEO TO SIGN THE RETURN AND FILE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A CONFLICT OF INTEREST QUESTIONNAIRE IS DISTRIBUTED AS PART OF THE ANNUAL AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SALARIES ARE BASED ON COMPARABLE DATA FROM OTHER SCHOOL DISTRICTS IN THE SAME AREA. OFFICER SALARIES ARE CLOSELY ALIGNED (AT THE BOTTOM OF THE SCALE) TO NEARBY SCHOOLS. THIS PROCESS IS REFLECTED IN THE BEGINNING BUDGET APPROVED BY THE STATE AND THE SCHOOL'S CHARTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PENSION EXPENSE - GASB 68: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -132,938. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -132,938. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL IMPLEMENTED GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB)STATEMENT 68, ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS, IN THE FISCAL YEAR ENDED JUNE 30, 2015. AS OF THE MEASUREMENT DATE OF JUNE 30, 2014, THE SCHOOL'S EMPLOYEES WERE NOT EMPLOYEES OF THE SCHOOL, AND THEREFORE, NO LIABILITY HAS BEEN RECORDED AS OF JUNE 30, 2015. AT JUNE 30, 2015, THE SCHOOL REPORTED DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSION FROM THE SCHOOL'S CONTRIBUTIONS TO THE SOUTH CAROLINA RETIREMENT SYSTEM SUBSEQUENT TO THE MEASUREMENT DATE OF $132,938. THESE DEFERRED OUTFLOWS WILL BE RECOGNIZED AS A REDUCTION OF THE NET PENSION LIABILITIES IN THE YEAR ENDING JUNE 30, 2016. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SHORT TERM FINANCING 375,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE BOARD OF DIRECTORS OVERSEE THE AUDIT PROCESS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 12, PART XII, LINE 2C: |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 501006 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 55504 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 501006 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 3653770 |
| IRS990/TotalEmployeeCnt | 0 | 70 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1119268 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2671590 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3790858 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 214959 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 274560 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 214959 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 274560 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -159455 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 226446 |
| IRS990/TotalOtherCompensationAmt | 0 | 11127 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2671590 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 147989 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 57964 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 147989 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3801759 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 11 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 55504 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 501006 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -159455 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 226446 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6655 POTTERY RD |
| IRS990/USAddress/CityNm | 0 | SPARTANBURG |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29303 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 11 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://WWW.HPASPARTANBURG.COM/ |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LORI H MANNING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO / SUPERINTENDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8643169788 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-01-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HIGH POINT ACADEMY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIGH |
| ReturnHeader/Filer/EIN | 0 | 900970217 |
| ReturnHeader/Filer/PhoneNum | 0 | 8643169788 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.