2026-05-13T11:34:48-04:00 2025-06-30 260794367 UHY ADVISORS MID-ATLANTIC INC PO BOX 429 GREENWOOD SC 29648 990 2024-07-01 460847262 THE HERON INSTITUTE HERO 8642091648 33 VILLA RD STE 100 GREENVILLE SC 29615 JENNIFER HINCAPIE CHAIR 8642091648 2026-05-13 true true BONNIE C ASHLEY P00284305 8642294951 2026-05-13 2024 2025-03-06 01:10:19Z X X CYBER ACADEMY OF SOUTH CAROLINA MICHAEL WHITE 49941483 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 7 336 0 44905358 49885442 0 0 52784 56041 44958142 49941483 101145 0 21779192 27157519 0 0 19351445 19986089 41130637 47244753 3827505 2696730 35034957 44665892 48278881 61489183 -13243924 -16823291 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 39631725 101145 TO EDUCATE STUDENTS BASED ON THEIR INDIVIDUAL NEEDS, DESIRES, INTERESTS, AND TO HELP STUDENTS REACH THEIR ACADEMIC GOALS DURING THE SCHOOL YEAR JULY 1, 2024 THROUGH JUNE 30, 2025. 39631725 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 true false true false false false false false false true false false false false false false true false false false true 29 0 true 336 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 JEFF DUSZA 7034837000 11720 PLAZA AMERICA DR SUITE 900 RESTON VA 20190 DAVID CROOK CEO 40.00 X 188090 0 57178 MICHAEL WHITE COO 40.00 X 155775 0 41572 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 343865 98750 2 false true false K12 MANAGEMENT INC 2300 CORPORATE PARK DRIVE HERNDON VA 20171 16357083 LOW COUNTRY THERAPY CENTER LLC 254 RED CEDAR STREET BLUFFTON SC 29910 273441 PRESENCELEARNING INC 530 SEVENTH AVENUE SUITE M1 NEW YORK NY 10018 161590 ARTHUR J GALLAGHER & CO INC 2850 GOLF ROAD ROLLING MEADOWS IL 60008 126202 INTERCHANGE HOLDINGS LLC 12 INTERCHANGE BLCD GREENVILLE SC 29607 111255 7 49885442 49885442 MISCELLANEOUS REVENUE 611710 56041 56041 56041 49941483 56041 101145 101145 343865 343865 61556 61556 17877840 17877840 4453126 4453126 3096308 3096308 1324824 1324824 47130 47130 40800 40800 824655 453560 371095 54879 49391 5488 148934 148934 PURCHASED SERVICES 16971708 10183025 6788683 SUPPLIES AND MATERIALS 1678760 1510884 167876 OTHER OBJECTS 172336 155102 17234 MEMBERSHIP FEES 46887 21099 25788 47244753 39631725 7613028 0 11101848 12579096 897626 1678050 290814 833254 653013 108753 667601 544260 22077068 29031232 35034957 44665892 2971087 2994815 308526 360044 44999268 58134324 48278881 61489183 X -13243924 -16823291 -13243924 -16823291 35034957 44665892 X 2696730 -139710 -6136387 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 653013 108753 544260 544260 DEFERRED OUTFLOWS - OPEB 18810790 DEFERRED OUTFLOWS - PENSION 10220442 29031232 NET PENSION LIABILITY 23595292 OPEB LIABILITY 20550945 DEFERRED INFLOWS - OPEB 10446082 DEFERRED INFLOWS - PENSION 3117922 RIGHT TO USE LEASE 235331 COMPENSATED ABSENCES 188752 58134324 49941483 49941483 49941483 53381140 6136387 6136387 47244753 47244753 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIFFERENCE BETWEEN GAAS & GAAP 6,136,387 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 THE HERON FOUNDATION 330 PELHAM ROAD GREENVILLE SC 29615 992190208 501C3 101145 TO FUND FOUNDATION 1 false false false false false false false false false DAVID CROOK CEO 188090 45311 11867 245268 MICHAEL WHITE COO 155775 35650 5922 197347 MALLORY WHITE SPOUSE OF COO 61556 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 & GAAP 23,273 DIFFERENCE BETWEEN GAAS & GAAP -6,159,660 TOTAL -6,136,387 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. THE HERON FOUNDATION 330 PELHAM ROAD GREENVILLE SC 29615 992190208 FOUNDATION SC 501C3 7 N/A false false true false false false false false false false false false false false false false false false false false THE HERON FOUNDATION B 100145 CASH PAID