HIGHER ACADEMIA CORPORATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- HIGHER ACADEMIA CORPORATION (EIN 46-4137977)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2026-03-13
- IRS object ID
- 202640729349200344
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-13T15:16:51-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 870947194 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Marion M Connor CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6190 S NC 9 HWY | AddressLine1Txt |
| City | Tryon | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28782 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464137977 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGHER ACADEMIA CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % SONYA TWITTY | InCareOfNm |
| Business Name Control | HIGH | BusinessNameControlTxt |
| Phone | 8288177762 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1441 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28722 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SONYA TWITTY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8288177762 | PhoneNum |
| Signature | 2026-01-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARION CONNOR | PreparerPersonNm |
| PTIN | P00933438 | PTIN |
| Phone | 8288630556 | PhoneNum |
| Preparation | 2026-03-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Website Address | WWW.HIGHERACADEMIA.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $91,410 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $91,410 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $91,410 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $24,326 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $32,889 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $17,210 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $414 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $18,792 | OtherExpensesTotalAmt |
| Total Expenses | $93,631 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$2,221 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $63,312 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $61,091 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,999 | BOYAmt |
| EOY | $58,670 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,313 | BOYAmt |
| EOY | $2,608 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,312 | BOYAmt |
| EOY | $61,278 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $187 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,312 | BOYAmt |
| EOY | $61,091 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | EDUCATION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SEE STATEMENT SCHEDULE O | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $86,357 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $86,357 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| SONYA TWITTY | ||||
| PRESIDENT | 43.00 | $0 | $0 | $0 |
| ANTONIA BOYKINS | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| ANGIE MACCAMMON | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| JOSEPH CROWDER | ||||
| TREASURER | 2.00 | $0 | $0 | $0 |
| JAMIE WEATHERS | ||||
| BOARD MEMBER | 2.00 | $0 | $0 | $0 |
| AMY EMERY | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| CATINA GRAY | ||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SONYA TWITTY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1441 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 28722 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8288177762 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,854 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,425 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93,249 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $91,410 | CurrentTaxYearAmt |
| Total | $271,185 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,854 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,425 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93,249 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $91,410 | CurrentTaxYearAmt |
| Total | $271,185 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $271,185 | PublicSupportTotal170Amt |
| Total Support | $271,185 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTDEPRECIATION FROM 4562 282BANK FEES 241DUES & SUBSCRIPTIONS 721INSURANCE 756MARKETING 1,374MEETINGS 320OFFICE EXPENSE 2,006PROGRAM EXPENSES 9,057PROGRAM SUPPLIES 1,526TAXES & LICENSES 2,105TRAVEL 404 |
| Description of other assets Part II line 24 | CATEGORY BEGINNING OF YEAR END OF YEAROFFICE EQPT 514 234INVENTORY ASSETS 503 1,670SALES TAX RECEIVABLE 296 704 |
| Description of total liabilities Part II line 26 | CATEGORY BEGINNING OF YEAR END OF YEARFIRST CITIZENS BANK LOAN 0 187 |
| Part III response or note to any other line in Part III | HIGHER ACADEMIA OPERATED A TUTORING AND AFTERSCHOOL PROGRAM SERVING 50 K12 STUDENTS, OFFERING STRUCTURED ACADEMIC SUPPORT, HOMEWORK HELP, AND ENRICHMENT ACTIVITIES. WE ALSO PROVIDED STEAM AND ROBOTICS PROGRAMS FOR ENROLLED STUDENTS AND THE BROADER COMMUNITY. TO REDUCE ACCESS BARRIERS IN RURAL AREAS, THE ORGANIZATION OFFERED TRANSPORTATION FOR STUDENTS. ADDITIONALLY, WE PARTNERED WITH THE LOCAL DEPARTMENT OF SOCIAL SERVICES TO PROVIDE EDUCATIONAL AND ENRICHMENT SERVICES FOR YOUTH IN DSS CUSTODY. |
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