Nonprofit · EIN 83-2323853
LIVING OAKS ACADEMY
Tax-exempt · MONCKS CORNER, SC 29461
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $326,043 | $307,865 | $18,178 | $54,795 | $23,142 | $31,653 |
| July 31, 2024 | 990 | $237,089 | $265,537 | -$28,448 | $54,344 | $40,869 | $13,475 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $80,915
- Program service revenue
- $242,362
- Investment income
- $0
- Net income from fundraising events
- $2,766
- Other revenue
- $2,766
Expenses
- Grants and similar amounts paid
- $2,060
- Compensation of officers, directors and key employees
- $7,500
- Other salaries and wages
- $117,237
- Salaries, compensation and benefits (total)
- $134,794
- Professional fundraising fees
- $0
- Accounting fees
- $492
- Occupancy
- $98,659
- Depreciation
- $1,801
- Program services (functional)
- $296,627
- Management and general (functional)
- $11,238
Balance sheet and other
- Total assets, start of year
- $54,344
- Total assets, end of year
- $54,795
- Total liabilities, end of year
- $23,142
- Net assets, end of year
- $31,653
- Land, buildings and equipment
- $35,470
- Net assets without donor restrictions
- $31,653
- Gross unrelated business income
- $2,766
- Gross receipts
- $331,611
- Employees
- 15
- Volunteers
- 0
- Year formed
- 2018
- 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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Kelly | Chairman Officer, Key employee | 40 | $3,750 |
| Lorrie Ferguson | Treasurer Officer, Key employee | 40 | $3,750 |
| Willie Hickman | Director Trustee or director | 5 | $0 |
| Scott Kinney | Director Trustee or director | 5 | $0 |
| Gary Danford | director Trustee or director | 5 | $0 |
990 for the year ended July 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Kelly | Chairman Officer, Key employee | 40 | $21,250 |
| Lorrie Ferguson | Treasurer Officer, Key employee | 40 | $21,250 |
| Willie Hickman | Director Trustee or director | 5 | $0 |
| Scott Kinney | Director Trustee or director | 5 | $0 |
| Gary Danford | director Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2725 S LIVE OAK DR, MONCKS CORNER, SC 29461-8727
- In care of
- % JENNIFER KELLY
- Principal officer (990 for 2024)
- Jennifer Kelly, 428 Rainbow Acres Dr, Moncks Corner, SC 29461
- Signed the 990
- Jennifer Kelly, Chairman
- Phone
- (843) 761-6420
- Return prepared by
- Robin T Snellgrove CPA LLC
Mission
School founded on religious principles. Educating students with a love and respect for God.
Program accomplishments
- Increased enrollment of students with an accreditated curriculum based on Christian principalsExpenses $296,627 · revenue $242,362
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 83-2323853
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B25)
- Assets (IRS master file)
- $54,795
- Income (IRS master file)
- $331,611
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $326,043 | $307,865 | $54,795 | XML |
| 990 | July 2024 | $237,089 | $265,537 | $54,344 | XML |
| 990 | July 2023 | $283,724 | $276,152 | $64,358 | IRS |
| 990 | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | 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 83-2323853).
Questions about LIVING OAKS ACADEMY
- What is the EIN of LIVING OAKS ACADEMY?
- The employer identification number (EIN) of LIVING OAKS ACADEMY is 83-2323853.
- Is LIVING OAKS ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to LIVING OAKS ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING OAKS ACADEMY 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 LIVING OAKS ACADEMY due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING OAKS ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of LIVING OAKS ACADEMY?
- The 990 for the year ended July 31, 2025 names Jennifer Kelly.
- Who are the officers and directors of LIVING OAKS ACADEMY?
- The 990 for the year ended July 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $3,750 (Jennifer Kelly, Chairman).
- How much revenue does LIVING OAKS ACADEMY have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $326,043, expenses of $307,865 and total assets of $54,795 at year end.
Other nonprofits in MONCKS CORNER
- SECURING ASSETS FOR EDUCATION EIN 20-0381906 · last filed 990 for 2025
- ST JOHNS CHRISTIAN ACADEMY EIN 57-0473186 · last filed 990 for 2025
- BERKELEY HIGH SCHOOL ATHLETIC BOOSTER CLUB EIN 32-0213066 · last filed 990 for 2025
- ST JOHNS CHRISTIAN EDUCATION FOUNDATION EIN 56-2224338 · last filed 990 for 2025
- PARENT BOOSTER USA INC EIN 92-0318051 · last filed 990-EZ for 2026
- CLYMER COLLEGE EIN 87-2996860 · last filed 990-N for 2025
- APEL EDUCATION EIN 93-1389793 · last filed 990-N for 2025
- PM TRAINING SERVICES CORP EIN 93-3297204 · last filed 990-N for 2025
All nonprofits in MONCKS CORNER · South Carolina · Education