2025-11-16T09:39:51-05:00 2024-12-31 990EZ 2024-01-01 472926265 Palmetto Learning Academy PALM 8036366376 1225 Laurel St suite 404 Columbia SC 29201 Jennifer Cunningham Executive Director 8036366376 2025-11-16 2024 2025-03-06 01:10:19Z X X www.PLAofSC.org X X 132770 X 132695 75 0 0 0 0 0 0 0 0 0 0 0 0 132770 0 0 16849 54724 3640 211 28245 103669 29101 2479 -2116 29464 X 2479 31580 0 0 0 0 2479 31580 0 2116 2479 29464 Palmetto Learning Academy strengthens underserved communities by providing educational STEM agriculture literacy and wellness programs for children and families. The organization delivers hands-on learning youth development activities academic support food access education and community-based workshops that promote self-sufficiency improve academic outcomes and expand access to essential learning opportunities. Community-based agriculture and food access program serving 1,000+ families through gardening instruction workshops produce distribution and nutrition education. 0 44695 Year-round STEM agriculture technology and experiential learning for 420 children including lessons hands-on experiments gardening field trips and youth enrichment activities. 0 53702 Literacy instruction for 30 students including reading sessions vocabulary development and distribution of educational materials. 0 5272 103669 Jennifer Cunningham Executive Director - Acting president 38 16849 0 0 Zenobia Seward Treasurer 2 0 0 0 Yolanda Daniels Secretary 3 0 0 0 Seven Stone President- until Oct 2024 5 0 0 0 Eaddy Willard Board member 1 0 0 0 Xavier Underwood Board member 1 0 0 0 false false false false false 0 false false false false SC Jennifer Cunningham 1225 Laurel St suite 404 Columbia SC 29201 8036366376 false false false false false false false false false false false NONE NONE true X 600 1900 22558 46155 132695 203908 0 0 0 0 0 0 0 0 0 0 0 0 600 1900 22558 46155 132695 203908 0 203908 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 203908 75 1 1 X Part I, line 10 | Grants And Similar Amounts Paid:, Amount:| None, $0| Part I, line 16 | Other Expenses:, Amount:| Program supplies for STEM and agriculture education food for community distribution and workshops literacy materials and general program and operational supplies and field trips. It also includes program materials such as laptops projectors 3D printer tents tables chairs STEM kits and gardening supplies that are used directly in program delivery and expensed in the current year rather than capitalized., $28245| Part I, line 20 | Explanation:, Amount:| Reflects a year-end bookkeeping adjustment to recognize $2,116 of outstanding program-related bills as liabilities on the balance sheet and to reduce net assets accordingly. This adjustment corrected the presentation of liabilities and net assets; it did not change the amount of 2024 expenses reported on line 17. The organization also reviewed and confirmed the proper classification of net assets at year-end including amounts designated for future program activities, $-2116| Part II, line 24 | Explanation:, BOYAmount:, EOYAmount:| The organization did not hold capitalized fixed assets at year-end. Equipment and supplies used directly in programs are treated as current-year program expenses, $0, $0| Part II, line 26 | Explanation:, BOYAmount:, EOYAmount:| Liabilities at year-end consist of unpaid vendor invoices and other program-related bills incurred but not yet paid as of December 31 2024., $0, $2116| Part II, Line 27 | Explanation:| At year-end the organizations net assets included both restricted and unrestricted balances. Restricted net assets consist of grant funds and donor contributions designated for specific future program activities in STEM education agriculture youth development and literacy. These restricted amounts will be expended in 2025 and later years in accordance with donor and grantor requirements. Unrestricted net assets are available to support ongoing operations and current program delivery. Part IV, General | Explanation:| Jennifer Cunningham served as Executive Director and received $16,849 in wages. No other compensation or benefits were provided. All other officers and board members served as volunteers without compensation. Part III, Line 30 | Explanation:| Literacy Program Description: The organization delivered literacy instruction and academic support to 30 students through small-group sessions. Program activities included reading practice vocabulary building guided exercises and distribution of grade-appropriate learning materials. The program focused on improving foundational literacy skills for early learners in underserved communities. Expenses: $5,272 Part III, Line 29 | Explanation:| The As We Grow program provides year-round STEM agriculture and experiential learning opportunities to children in underserved communities. Activities include structured STEM lessons hands-on science experiments gardening and environmental education drone training technology exposure team-based projects and healthy living workshops. Students participate through summer camps after-school programs school partnerships and community-based sessions. The program also incorporates field trips guest instructors youth leadership opportunities and experiential activities designed to build curiosity confidence problem-solving skills and early interest in STEM and agriculture careers. A total of 420 children participated in program activities during the year. Expenses for this program include instructional supplies STEM kits educational materials field trip costs technology equipment garden supplies tents tables transportation-related program costs and payments to independent contractors who support instruction and youth activities. Total expenses for this program were $53,702. Part III, General | Explanation:| Palmetto Learning Academy operates educational STEM agriculture literacy and community wellness programs that support underserved children and families throughout the community. The organization provides hands-on learning experiences designed to strengthen academic achievement promote healthy lifestyles and increase exposure to STEM and agriculture pathways. Programs focus on addressing educational gaps food insecurity and limited access to enrichment opportunities by providing structured instruction practical knowledge and supportive learning environments. Activities include youth camps after-school sessions community garden initiatives food distribution literacy tutoring and family-based workshops. All programs are designed to build self-sufficiency expand access to educational resources and improve long-term outcomes for children and families in underserved communities. Part III, Line 28 | Explanation:| The Nourishing the Neighborhood and GROW Farm initiatives provide community-based agriculture nutrition and food access services to families in underserved areas. Program activities include operation of community gardens hands-on gardening instruction composting and soil education food preservation demonstrations and seasonal workshops teaching families how to grow and prepare healthy foods. The program also distributes fresh produce through garden harvests community events and coordinated outreach efforts. Families receive support to improve food access learn sustainable growing methods and develop skills that promote healthier living. More than 1,000 families were served during the year through produce distribution garden participation and educational events. Expenses for this program include gardening supplies seeds tools soil tents tables instructional materials workshop supplies and costs associated with community outreach and program delivery. Total expenses for this activity were $44,695. Part I, Line 13 | Explanation:| The organization engaged 13 independent contractors during the tax year to provide program delivery instruction curriculum support administrative services and event-related services. Payments to contractors ranged from $975 to $8,138 and 6 individual payments between $50-$500. The total amount paid to all independent contractors was $54,724. No contractor received $100,000 or more; therefore no individual contractor is listed in Part VI Line 51.