2025-05-15T17:32:32-04:00 2024-06-30 475156994 MANLEY GARVIN LLC PO BOX 429 GREENWOOD SC 29648 990 2023-07-01 460847262 SOUTH CAROLINA LEARNS SOUT 8642091648 330 PELHAM ROAD GREENVILLE SC 29615 JENNIFER HINCAPIE CHAIR 8642091648 2025-05-15 true true BONNIE C ASHLEY P00284305 8642294951 2025-05-15 2023 2025-03-06 01:10:19Z CYBER ACADEMY OF SOUTH CAROLINA MICHAEL WHITE 44958142 false X WWW.CYBERACADEMYSC.ORG X 2012 SC PROVIDE CHILDREN WITHIN SOUTH CAROLINA THE OPPORTUNITY TO LEARN IN THE WAYS THAT ARE RIGHT FOR THEM. THE SCHOOL USES ONLINE SERVICES ALLOWING LEARNING TO HAPPEN AT HOME, ON THE ROAD, OR WHEREVER AN INTERNET CONNECTION IS AVAILABLE. 7 7 290 0 37289369 44905358 0 0 155255 52784 37444624 44958142 0 0 22843858 21779192 0 0 17869875 19351445 40713733 41130637 -3269109 3827505 37695507 35034957 50453271 48278881 -12757764 -13243924 X PROVIDE CHILDREN WITHIN SOUTH CAROLINA THE OPPORTUNITY TO LEARN IN THE WAYS THAT ARE RIGHT FOR THEM. THE SCHOOL USES ONLINE SERVICES ALLOWING LEARNING TO HAPPEN AT GOME, ON THE ROAD, OR WHEREVER AN INTERNET CONNECTION IS AVAILABLE. false false 34144994 TO EDUCATE STUDENTS BASED ON THEIR INDIVIDUAL NEEDS, DESIRES, INTERESTS, AND TO HELP STUDENTS REACH THEIR ACADEMIC GOALS DURING THE SCHOOL YEAR JULY 1, 2023 THROUGH JUNE 30, 2024. 34144994 true true false false false false false false false false true false false true true false true false true false false false false false false false false false false true false false false false false false true false false false false false false false false false false true 15 0 true 290 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true false false false SC X X TIFFANY ANDERSON 7034837000 11720 PLAZA AMERICA DR SUITE 900 RESTON VA 20190 DAVID CROOK CEO 40.00 X 191972 0 42185 MICHAEL WHITE COO 40.00 X 152671 0 32727 ADDIE ANDREWS BOARD MEMBER 0.50 X 0 0 0 STEVE FOWLE BOARD MEMBER 0.50 X 0 0 0 JENNIFER HINCAPIE CHAIR 1.50 X X 0 0 0 SHANNON KOJAH BOARD MEMBER 0.50 X 0 0 0 JOHN LOVEDAY BOARD MEMBER 0.50 X 0 0 0 SAWNSURAE LOWE BOARD MEMBER 0.50 X 0 0 0 SANDRA SANDIFER VICE CHAIR 0.50 X X 0 0 0 344643 74912 2 false true false K12 MANAGEMENT INC 2300 CORPORATE PARK DRIVE HERNDON VA 20171 19286403 LOW COUNTRY THERAPY CENTER LLC 254 RED CEDAR STREET BLUFFTON SC 29910 229049 ARTHUR J GALLAGHER & CO INC 2850 GOLF ROAD ROLLING MEADOWS IL 60008 151716 PRESENCELEARNING INC 530 SEVENTH AVENUE SUITE M1 NEW YORK NY 10018 138379 VIRTUAL TECHNOLOGIES GROUP 152 BLUFFS CT CANTON GA 30114 119573 6 44905358 44905358 MISCELLANEOUS REVENUE 611710 52784 52784 52784 44958142 52784 344643 344643 57195 57195 14374761 14374761 3774981 3774981 2108152 2108152 1119460 1119460 47130 47130 20800 20800 666367 366502 299865 23225 20903 2322 149684 149684 PURCHASED SERVICES 15340180 9204108 6136072 SUPPLIES AND MATERIALS 2338543 2104689 233854 OTHER OBJECTS 722483 650235 72248 MEMBERSHIP FEES 43033 19365 23668 41130637 34144994 6985643 0 5734041 11101848 1029359 897626 66877 290814 721475 53874 667601 30865230 22077068 37695507 35034957 1021464 2971087 557199 308526 48874608 44999268 50453271 48278881 X -12757764 -13243924 -12757764 -13243924 37695507 35034957 X 3827505 68 -4313733 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 721475 53874 667601 667601 DEFERRED OUTFLOWS - OPEB 14113997 DEFERRED OUTFLOWS - PENSION 7963071 22077068 NET PENSION LIABILITY 18032451 OPEB LIABILITY 12586417 DEFERRED INFLOWS - OPEB 10754246 DEFERRED INFLOWS - PENSION 3291135 RIGHT TO USE LEASE 335019 44999268 44958142 44958142 44958142 45444370 4313733 4313733 41130637 41130637 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIFFERENCE BETWEEN GAAS & GAAP 4,313,733 SCHEDULE D, PAGE 4, PART XIII THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED 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). true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE FOLLOWING IS POSTED ON THE ENTITY'S WEBSITE: "CYBER ACADEMY OF SOUTH CAROLINA (CASC) DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, SEX, SEXUAL ORIENTATION, DISABILITY, AGE, RELIGION, OR IMMIGRANT STATUS IN ITS PROGRAMS AND ACTIVITIES AND PROVIDES EQUAL ACCESS TO THE BOY SCOUTS AND OTHER DESIGNATED YOUTH GROUPS." SCHEDULE E, LINE 6 THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES. false false false false false false false false false DAVID CROOK CEO 191972 42185 234157 MICHAEL WHITE COO 152671 32727 185398 MALLORY WHITE SPOUSE OF COO 57195 COMPENSATION false FORM 990, PAGE 1, ITEM C HERON VIRTUAL ACADEMY OF SC FORM 990 - ORGANIZATION'S MISSION PROVIDE CHILDREN WITHIN SOUTH CAROLINA THE OPPORTUNITY TO LEARN IN THE WAYS THAT ARE RIGHT FOR THEM. THE SCHOOL USES ONLINE SERVICES ALLOWING LEARNING TO HAPPEN AT GOME, ON THE ROAD, OR WHEREVER AN INTERNET CONNECTION IS AVAILABLE. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE PRINCIPAL AND BOARD CHAIR FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C SOUTH CAROLINA LEARNS HAS A WRITTEN CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 19 SOUTH CAROLINA LEARNS MAKES ITS ANNUAL FORM 990, ARTICLES OF INCORPORATION, AND BY-LAWS AVAILABLE UPON REQUEST. THESE DOCUMENTS CAN ALSO BE VIEWED AT THE ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART XI, LINE 9 DIFFERENCE BETWEEN GAAS AND GAAP 264,071 DIFFERENCE BETWEEN GAAS & GAAP -4,577,804 TOTAL -4,313,733 DIFFERENCES IN THE FORM 990 FROM THE AUDITED FINANCIAL STATEMENTS ARE DUE TO REPORTING VARIANCES IN THE CAPITAL ASSETS, CAPITAL ASSET OUTLAYS, AND RIGHT-TO-USE ASSETS NOT REQUIRED TO BE REPORTED WITHIN THE FINANCIAL STATEMENTS, STATEMENT OF NET POSITION.