Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 46-0847262

THE HERON INSTITUTE

Also known as SOUTH CAROLINA CYBER ACADEMY

Tax-exempt · GREENVILLE, SC 29615

Financials

$37.4M$40.7M2022$45M$41.1M2023$49.9M$47.2M2024
Revenue Expenses · by fiscal year end
Financials of THE HERON INSTITUTE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$49,941,483$47,244,753$2,696,730$44,665,892$61,489,183-$16,823,291
June 30, 2024990$44,958,142$41,130,637$3,827,505$35,034,957$48,278,881-$13,243,924
June 30, 2023990$37,444,624$40,713,733-$3,269,109$37,695,507$50,453,271-$12,757,764
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$49,885,442
of which government grants
$49,885,442
Program service revenue
$0
Investment income
$0
Other revenue
$56,041

Expenses

Grants and similar amounts paid
$101,145
Compensation of officers, directors and key employees
$343,865
Other salaries and wages
$17,877,840
Salaries, compensation and benefits (total)
$27,157,519
Professional fundraising fees
$0
Legal fees
$47,130
Accounting fees
$40,800
Travel
$824,655
Depreciation
$54,879
Program services (functional)
$39,631,725
Management and general (functional)
$7,613,028

Balance sheet and other

Total assets, start of year
$35,034,957
Total assets, end of year
$44,665,892
Total liabilities, end of year
$61,489,183
Net assets, end of year
-$16,823,291
Land, buildings and equipment
$544,260
Gross receipts
$49,941,483
Employees
336
Year formed
2012
State of legal domicile
SC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
DAVID CROOKCEO
Officer
40$188,090$57,178
MICHAEL WHITECOO
Officer
40$155,775$41,572
ADDIE ANDREWSBOARD MEMBER
Trustee or director
0.5$0$0
STEVE FOWLEBOARD MEMBER
Trustee or director
0.5$0$0
JENNIFER HINCAPIECHAIR
Trustee or director, Officer
1.5$0$0
SHANNON KOJAHBOARD MEMBER
Trustee or director
0.5$0$0
JOHN LOVEDAYBOARD MEMBER
Trustee or director
0.5$0$0
SAWNSURAE LOWEBOARD MEMBER
Trustee or director
0.5$0$0
SANDRA SANDIFERVICE CHAIR
Trustee or director, Officer
0.5$0$0
990 for the year ended June 30, 2024: 9 people
NameTitleHours / weekCompensationOther / benefits
DAVID CROOKCEO
Officer
40$191,972$42,185
MICHAEL WHITECOO
Officer
40$152,671$32,727
ADDIE ANDREWSBOARD MEMBER
Trustee or director
0.5$0$0
STEVE FOWLEBOARD MEMBER
Trustee or director
0.5$0$0
JENNIFER HINCAPIECHAIR
Trustee or director, Officer
1.5$0$0
SHANNON KOJAHBOARD MEMBER
Trustee or director
0.5$0$0
JOHN LOVEDAYBOARD MEMBER
Trustee or director
0.5$0$0
SAWNSURAE LOWEBOARD MEMBER
Trustee or director
0.5$0$0
SANDRA SANDIFERVICE CHAIR
Trustee or director, Officer
0.5$0$0
990 for the year ended June 30, 2023: 9 people
NameTitleHours / weekCompensationOther / benefits
DAVID CROOKCEO
Officer
40$113,598$4,819
MICHAEL WHITECOO
Officer
40$24,328$1,048
ATHENA GRAYNEDMEMBER
Trustee or director
5$0$0
JOHN LOVEDAYMEMBER
Trustee or director
5$0$0
ROBYN VERDERYMEMBER
Trustee or director
5$0$0
WAYNE BRAZZELLMEMBER
Trustee or director
5$0$0
SANDRA SANDIFERVICE CHAIRPERSON
Trustee or director, Officer
5$0$0
JENNIFER HINCAPIEBOARD CHAIR
Trustee or director, Officer
5$0$0
STEVE FOWLETREASURER
Trustee or director, Officer
5$0$0

Address and contacts

Address (IRS master file)
33 VILLA RD STE 100, GREENVILLE, SC 29615-3037
Principal officer (990 for 2024)
MICHAEL WHITE
Signed the 990
JENNIFER HINCAPIE, CHAIR
Phone
(864) 209-1648
Return prepared by
UHY ADVISORS MID-ATLANTIC INC

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.

990 for the year ended June 30, 2025

Program accomplishments

  • 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.
    Expenses $39,631,725 · grants $101,145

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
46-0847262
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2017
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B99)
Assets (IRS master file)
$44,665,892
Income (IRS master file)
$49,941,483

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$49,941,483$47,244,753$44,665,892IRS
990June 2024$44,958,142$41,130,637$35,034,957IRS
990June 2023$37,444,624$40,713,733$37,695,507XML
990June 2022$32,344,303$37,479,650$27,041,696IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0847262).

Questions about THE HERON INSTITUTE

What is the EIN of THE HERON INSTITUTE?
The employer identification number (EIN) of THE HERON INSTITUTE is 46-0847262.
Is THE HERON INSTITUTE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
Are donations to THE HERON INSTITUTE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does THE HERON INSTITUTE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of THE HERON INSTITUTE due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THE HERON INSTITUTE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of THE HERON INSTITUTE?
The 990 for the year ended June 30, 2025 names MICHAEL WHITE.
Who are the officers and directors of THE HERON INSTITUTE?
The 990 for the year ended June 30, 2025 lists 9 people; 2 received compensation from the organization, the highest $188,090 (DAVID CROOK, CEO).
How much revenue does THE HERON INSTITUTE have?
On its 990 for the year ended June 30, 2025 it reported revenue of $49,941,483, expenses of $47,244,753 and total assets of $44,665,892 at year end.

Other nonprofits in GREENVILLE

All nonprofits in GREENVILLE · South Carolina · Education