2024-04-27T09:56:13-05:00 2023-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2022-07-01 453046654 ROYAL LIVE OAKS ACADEMY - RIDGELAND ROYA 8437842630 PO BOX 528 HARDEEVILE SC 29927 KAREN WICKS EXECUTIVE DIRECTOR 8437842630 2024-04-25 1 KAREN WICKS 999009999 0 DAVID A SMITH P00045703 8642321040 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X KAREN WICKS PO BOX 528 HARDEEVILE SC 29927 10879584 0 X WWW.RLOACS.ORG X 2011 SC EVERY CHILD SHOULD TASTE SUCCESS; NO CHILD DESERVES TO FAIL! ROYAL LIVE OAKS ACADEMY ("RLOA") PROVIDES AN INDIVIDUALIZED, HANDS-ON, ENGAGED LEARNING ENVIRONMENT WHERE EVERY CHILD CAN ACQUIRE THE SECRETS TO SUCCESS FOR COLLEGE AND CAREERS. 7 7 123 0 0 0 10072941 10772522 84226 77759 1021 24185 0 0 10158188 10874466 0 0 0 0 6953124 7579372 0 0 0 3169542 3270133 10122666 10849505 35522 24961 22779163 22103183 18858669 18157727 3920494 3945456 X ROYAL LIVE OAKS ACADEMY PROVIDES A RIGOROUS ACADEMIC ENVIRONMENT THAT FOSTERS INTEGRITY AND RESILIENCE. 0 0 8991394 77759 ROYAL LIVE OAKS ELEMENTARY SCHOOL RECEIVED A SC SCHOOL REPORT CARD RATING OF GOOD. THE ELEMENTARY SCHOOL WAS AWARDED THE PALMETTO SILVER HIGH PERFORMANCE CERTIFICATE BY THE SC DEPARTMENT OF EDUCATION. THE SCHOOL WAS AWARDED THE GOLD SCHOOL OF DISTINCTION FOR OUTPERFORMING THE LOCAL SCHOOL DISTRICT AND DEMONSTRATING ABOVE AVERAGE GROWTH. THE SCHOOL OUTPERFORMED THE LOCAL SCHOOL DISTRICT IN THE FOLLOWING AREAS: ELA BY 15 PERCENTAGE POINTS; MATH BY 15 PERCENTAGE POINTS; SCIENCE BY 25 PERCENTAGE POINTS. THE SCHOOL OUTPERFORMED THE LOCAL SCHOOL DISTRICT IN ALL STUDENT GROWTH BY 17 PERCENTAGE POINTS AND THE STATE BY 27 PERCENTAGE POINTS. THE SCHOOL OUTPERFORMED THE LOCAL SCHOOL DISTRICT IN GROWTH IN THE LOWEST PERFORMING 20% OF STUDENTS BY 16 PERCENTAGE POINTS AND THE STATE BY 23 PERCENTAGE POINTS. ROYAL LIVE OAKS MIDDLE SCHOOL A SC SCHOOL REPORT CARD RATING OF EXCELLENT. THE MIDDLE SCHOOL WAS AWARDED THE PALMETTO SILVER HIGH PERFORMANCE CERTIFICATE BY THE SC DEPARTMENT OF EDUCATION. THE SCHOOL WAS AWARDED THE GOLD SCHOOL OF DISTINCTION FOR OUTPERFORMING THE LOCAL SCHOOL DISTRICT AND DEMONSTRATING SIGNIFICANTLY ABOVE AVERAGE GROWTH. THE SCHOOL OUTPERFORMED THE LOCAL SCHOOL DISTRICT IN THE FOLLOWING AREAS: ELA BY 28 PERCENTAGE POINTS; MATH BY 23 PERCENTAGE POINTS; SCIENCE BY 22 PERCENTAGE POINTS. THE SCHOOL OUTPERFORMED THE LOCAL SCHOOL DISTRICT IN OVERALL STUDENT GROWTH BY 15 PERCENTAGE POINTS AND THE STATE BY 35 PERCENTAGE POINTS. THE SCHOOL OUTPERFORMED THE LOCAL SCHOOL DISTRICT IN ALL STUDENTS BY 22 PERCENTAGE POINTS AND THE STATE BY 40 PERCENTAGE POINTS. THE SCHOOL OUTPERFORMED THE LOCAL SCHOOL DISTRICT IN GROWTH IN THE LOWEST PERFORMING 20% OF STUDENTS BY 7 PERCENTAGE POINTS AND THE STATE BY 29 PERCENTAGE POINTS. ROYAL LIVE OAKS HIGH SCHOOL RECEIVED A SC SCHOOL REPORT CARD RATING OF GOOD. THE SCHOOL'S GRADUATION RATE INCREASED THIS YEAR TO 95.6%, WHICH IS 27% HIGHER THAN THE LOCAL SCHOOL DISTRICT AND 11% HIGHER THAN THE STATE. THESE SCORES ARE BASED ON TESTING COHORT-NOT GRADUATING COHORT. - ENGLISH 2: RLOA OUTPERFORMED THE LOCAL DISTRICT BY 12 PERCENTAGE POINTS. RLOA 70.4% C E61OR BETTER; LOCAL DISTRICT: 58.3% C OR BETTER. THIS IS 3 PERCENTAGE POINTS ABOVE THE STATE AVERAGE. - ALGEBRA I: RLOA IMPROVED THEIR PERCENT OF STUDENTS SCORING C OR HIGHER ON THE ALGEBRA I EOC FROM RLOA: 31% IN 2021 - 2022 TO 37.25% IN THE 2022 - 2023 SCHOOL YEAR. - BIOLOGY: RLOA OUTPERFORMED THE LOCAL DISTRICT BY 20.5 PERCENTAGE POINTS. RLOA: 41.3% C OR BETTER; LOCAL DISTRICT: 20.8% C OR BETTER. THIS IS ONLY 1 PERCENTAGE POINT BEHIND THE STATE AVERAGE. - US HISTORY: RLOA OUTPERFORMED THE LOCAL DISTRICT BY 32 PERCENTAGE POINTS. RLOA 48.3% C OR BETTER; LOCAL DISTRICT: 16.4% C OR BETTER. THIS IS ALMOST 4 PERCENTAGE POINTS ABOVE THE STATE AVERAGE. 8991394 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 51 0 123 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DANA ANDERSON 8437842630 PO BOX 528 HARDEEVILE SC 29927 KAREN WICKS EXECUTIVE DIRECTOR 40.00 X X 189628 0 15300 AMLEHT ALSTON BOARD MEMBER 1.00 X 0 0 0 JOAN ROUNDTREE BOARD SECRETARY 1.00 X X 0 0 0 KARLA CARRION BOARD VICE CHAIR 1.00 X X 0 0 0 H ROB MCBRAYER DVM BOARD CHAIR 1.00 X X 0 0 0 ROD BROOKS BOARD MEMBER 1.00 X 0 0 0 LYN BOYLES TINDAL BOARD TREASURER 1.00 X X 0 0 0 MARVA TIGNER BOARD MEMBER 1.00 X 0 0 0 189628 0 15300 1 0 1 0 0 10749 10726369 35404 10772522 SCHOOL LUNCH SALES 611710 35592 35592 TUITION AND FEES 611110 20118 20118 PUPIL ACTIVITY 611710 17607 17607 OTHER REVENUE 611710 4442 4442 77759 24185 24185 5118 10749 5118 0 10874466 77759 0 24185 X 189628 189628 5255342 4582516 672826 1192722 950832 241890 539894 448930 90964 401786 324707 77079 52959 52959 49746 49746 206645 206645 8680 8680 29899 29899 602662 568341 34321 331691 331691 21685 19329 2356 429886 429886 532365 425892 106473 149267 149267 SCHOOL LUNCH EXPENSES 329319 329319 STUDENT SUPPLIES & TEXT 272071 272071 OTHER EXPENDITURES 138588 138588 STUDENT ACTIVITIES 90597 90597 24073 10638 13435 10849505 8991394 1858111 0 1322991 2404321 2127235 876069 20746190 1938741 19295765 18807449 33172 15344 22779163 22103183 586741 496565 336642 17359 17931030 17642059 4256 1744 18858669 18157727 X 0 0 0 0 3920494 3945456 3920494 3945456 22779163 22103183 X 24961 1 X X 0 1 X 0 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 799688 799688 19599667 1673659 17926008 346835 265082 81753 18807449 DUE TO SC DEPT OF EDUCATION 1744 1744 X 10903902 29436 29436 10874466 0 10874466 11509601 660096 660096 10849505 0 10849505 PART X, LINE 2: THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48. PART XI, LINE 2D - OTHER ADJUSTMENTS: OPEB AND PENSION GASB ADJUSTMENTS NOT IN FORM 990 24,318. FUNDRASING EXPENSES NETTED AGAINST REVENUE IN FORM 990 5,118. PART XII, LINE 2D - OTHER ADJUSTMENTS: OPEB AND PENSION GASB ADJUSTMENTS NOT IN FORM 990 654,978. FUNDRASING EXPENSES NETTED AGAINST REVENUE IN FORM 990 5,118. 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHES ITS NONDISCRIMINATORY STATEMENT VIA ITS WEBSITE. SCHEDULE E, PART I, LINE 4 THE SCHOOL DOES NOT OFFER SCHOLARSHIPS SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED APPROXIMATELY $10,351,000 IN FEDERAL AND STATE GRANTS. JEAN DAYS 7933 7933 COOKIE DOUGH 2958 735 2223 2223 8 4976 2081 2895 2895 15867 10749 5118 5118 5118 0 0 0 0 0 0 0 0 0 0 KAREN WICKS EXECUTIVE DIRECTOR 189628 0 0 0 0 0 0 0 15300 0 204928 0 0 0 JOYCE DALTON JOYCE DALTON (EMPLOYEE) IS THE SISTER OF KAREN WICKS (EXECUTIVE DIRECTOR) 45183 PAYMENT OF COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF FORM 990 IS REVIEWED BY THE BOOKKEEPER, BOARD OF DIRECTORS, AND SCHOOL PRINCIPAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICTS OF INTEREST POLICY THAT IS MONITORED ANNUALLY. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON WILL RECUSE THEMSELVES FROM ALL DISCUSSION AND/OR VOTE ON THE MATTER IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15 THE INDEPENDENT BOARD USES A PERSONNEL COMMITTEE THAT HAS AN OUTSIDE CONSULTANT PERFORM RESEARCH ABOUT RELEVANT POSITIONS TO MAKE DETERMINATIONS REGARDING COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR USES RELEVANT INFORMATION (I.E., SALARY SCALES FOR BEAUFORT, JASPER AND CHATHAM COUNTIES, BASED ON DEGREES, EXPERIENCE, POSITION, ETC.) TO DETERMINE SALARIES FOR ALL OTHER EMPLOYEES. SALARY DISCUSSIONS OCCUR AT THE TIME CONTRACTS ARE GIVEN. ALL DISCUSSIONS AND DECISIONS ARE DOCUMENTED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G HEALTH SERVICES : PROGRAM SERVICE EXPENSES 15,480. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,480. STAFF DEVELOPMENT & TRAINING : PROGRAM SERVICE EXPENSES 52,328. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,328. OTHER SERVICES/FEES : PROGRAM SERVICE EXPENSES 25,512. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,512. INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 4,440. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,440. PROFESSIONAL DEVELOPMENT : PROGRAM SERVICE EXPENSES 8,382. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,382. SPEECH SERVICES : PROGRAM SERVICE EXPENSES 30,095. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,095. GUIDANCE SERVICES : PROGRAM SERVICE EXPENSES 50,833. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,833. IMPROVEMENT OF INSTRUCTION : PROGRAM SERVICE EXPENSES 19,575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,575. FORM 990, PART IX, LINE 24E MISC EXPENSES : PROGRAM SERVICE EXPENSES 10,516. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,516. MEMBERSHIP DUES & FEES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,243. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,243. SUPPLIES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,192. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,192. SMALL EQUIPMENT : PROGRAM SERVICE EXPENSES 122. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 122. FORM 990, PART XI, LINE 9: ROUNDING 1. FORM 990, PART XII, LINE 2C: DESCRIBE HERE IF SELECTION OF AUDITORS OR OVERSIGHT OF AUDIT HGAS CHANGED SINCE THE PRIOR YEAR [990O-1] STANDARD WORDING: OVERSIGHT OF AUDIT OR SELECTION PROCESS OF AUDITOR - THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.