2026-05-06T12:58:43-05:00 2025-06-30 260793942 MARTIN SMITH & COMPANY CPAS PA 1212 HAYWOOD ROAD BLDG 100 GREENVILLE SC 296152200 990 2024-07-01 453046654 ROYAL LIVE OAKS ACADEMY - RIDGELAND ROYA 8437842630 PO BOX 528 HARDEEVILE SC 29927 KAREN WICKS EXECUTIVE DIRECTOR 8437842630 2026-05-06 1 0 DAVID A SMITH P00045703 8642321040 2024 2025-03-06 01:10:19Z KAREN WICKS PO BOX 528 HARDEEVILE SC 29927 10708821 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 7 109 8 0 0 9903323 10458191 84439 119869 32642 130761 4158 0 10024562 10708821 0 0 0 0 7380453 8004473 0 0 0 2921647 2880425 10302100 10884898 -277538 -176077 21622252 21275140 17954333 17783298 3667919 3491842 X ROYAL LIVE OAKS ACADEMY PROVIDES A RIGOROUS ACADEMIC ENVIRONMENT THAT FOSTERS INTEGRITY AND RESILIENCE. 0 0 8725522 119869 SEE SCHEDULE OTHE 2024 - 2025 SCHOOL YEAR WAS AN EXCEPTIONAL YEAR FOR OUR ROYAL KNIGHTS. AT THE ELEMENTARY LEVEL ROYAL LIVE OAKS ACADEMY WAS RECOGNIZED FOR THE FOLLOWING:- GOLD SCHOOL OF DISTINCTION FOR OUTPERFORMING ITS LOCAL DISTRICT AND DEMONSTRATING ABOVE-AVERAGE GROWTH IN CORE SUBJECTS.- PALMETTO SILVER AWARD FROM THE SOUTH CAROLINA DEPARTMENT OF EDUCATION.- CULTURE OF EXCELLENCE AWARD FOR EARNING AN EXCELLENT RATING ON THE SCHOOL CLIMATE INDICATOR ON THE 2025 SCHOOL REPORT CARD.- 2025 MATH TRAILBLAZER AWARD FOR RANKING IN THE TOP 1% OF ALL SOUTH CAROLINA ELEMENTARY SCHOOLS FOR STUDENT PROGRESS AND ACHIEVING THE HIGHEST ELEMENTARY MATH GROWTH ACROSS THE ENTIRE INSTITUTE PORTFOLIO. THE ROYAL LIVE OAKS ACADEMY MIDDLE SCHOOL EARNED:- SILVER SCHOOL OF DISTINCTION FOR OUTPERFORMING THE LOCAL DISTRICT AND DEMONSTRATING AVERAGE GROWTH.- CULTURE OF EXCELLENCE AWARD FOR EARNING AN EXCELLENT RATING ON THE SCHOOL CLIMATE INDICATOR ON THE 2025 SCHOOL REPORT CARD.AND AT THE HIGH SCHOOL LEVEL RLOA WAS RECOGNIZED FOR:- PLATINUM SCHOOL OF DISTINCTION FOR OUTPERFORMING THE LOCAL DISTRICT IN BOTH CORE SUBJECTS AND COLLEGE AND CAREER READINESS.- CULTURE OF EXCELLENCE AWARD FOR EARNING AN EXCELLENT RATING ON THE SCHOOL CLIMATE INDICATOR ON THE 2025 SCHOOL REPORT CARD. ROYAL LIVE OAKS ACADEMY CONTINUES TO PROVIDE A HIGH QUALITY, CHALLENGING, EDUCATION THAT BUILDS CRITICAL THINKERS AND PROBLEM SOLVERS AS THEY LEARN THE VALUES OF BECOMING PRODUCTIVE LEADERS WITHIN THEIR COMMUNITY. 8725522 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 109 1 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 188053 0 25398 JAKE MORTON BOARD MEMBER 1.00 X 0 0 0 JOAN ROUNDTREE BOARD SECRETARY 1.00 X X 0 0 0 KARLA CARRION BOARD MEMBER 1.00 X 0 0 0 H ROB MCBRAYER DVM BOARD MEMBER 1.00 X 0 0 0 KIM DENMARK BOARD TREASURER 1.00 X X 0 0 0 LYN BOYLES TINDAL BOARD CHAIR 1.00 X X 0 0 0 MARVA TIGNER BOARD VICE CHAIR 1.00 X X 0 0 0 BRENDA HUND EMPLOYEE 40.00 X 135134 0 0 BRIAN MORSE EMPLOYEE 40.00 X 145951 0 0 469138 0 25398 3 0 1 0 CHARTWELLS DINING SERVIDES 2400 YORKMONT RD CHARLOTTE NC 28217 FOOD SERVICE 354386 CHARTER INSTITUTE AT ERSKINE 1201 MAIN ST COLUMBIA SC 29201 ADMINISTRATIVE SERVICES 169090 2 10290451 167740 10458191 SCHOOL LUNCH SALES 611710 34618 34618 OTHER REVENUE 611710 34103 34103 PUPIL ACTIVITY 611710 32315 32315 TUITION AND FEES 611110 18833 18833 119869 130761 130761 10708821 119869 0 130761 X 5699554 4640293 1059261 1316412 1051971 264441 574097 484397 89700 414410 334658 79752 33154 33154 83299 83299 214509 210466 4043 16040 16040 16670 16670 241217 200109 41108 272285 272285 37917 35055 2862 410429 410429 533704 426963 106741 180828 180828 SCHOOL LUNCH EXPENSES 398681 398681 OTHER EXPENDITURES 169248 169248 STUDENT ACTIVITIES 128986 128986 STUDENT SUPPLIES & TEXT 117566 117566 25892 13663 12229 10884898 8725522 2159376 0 2649121 3221694 533791 35564 81749 0 20810798 2908595 18355551 17902203 2040 115679 21622252 21275140 616627 731866 3341 27181 17332338 17022286 2027 1965 17954333 17783298 X 0 0 0 0 3667919 3491842 3667919 3491842 21622252 21275140 -176077 0 X X 0 1 X 0 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 799688 799688 19614402 2655532 16958870 375208 249224 125984 21500 3839 17661 17902203 DUE TO SC DEPT OF EDUCATION 1965 1965 X 10709822 1001 1001 10708821 0 10708821 10991081 106183 106183 10884898 0 10884898 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 1,001. FUNDRASING EXPENSES NETTED AGAINST REVENUE IN FORM 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: OPEB AND PENSION GASB ADJUSTMENTS NOT IN FORM 990 106,183. FUNDRASING EXPENSES NETTED AGAINST REVENUE IN FORM 990 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 $10,290,000 IN FEDERAL AND STATE GRANTS. 0 0 0 0 0 0 0 0 0 KAREN WICKS EXECUTIVE DIRECTOR 188053 0 0 0 0 0 15300 0 10098 0 213451 0 0 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 6,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,640. STAFF DEVELOPMENT & TRAINING : PROGRAM SERVICE EXPENSES 8,380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,380. OTHER SERVICES/FEES : PROGRAM SERVICE EXPENSES 31,497. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,497. INSTRUCTIONAL SERVICES : PROGRAM SERVICE EXPENSES 38,032. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,032. PROFESSIONAL DEVELOPMENT : PROGRAM SERVICE EXPENSES 5,554. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,554. SPEECH SERVICES : PROGRAM SERVICE EXPENSES 69,058. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,058. HEARING SERVICES : PROGRAM SERVICE EXPENSES 3,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,320. IMPROVEMENT OF INSTRUCTION : PROGRAM SERVICE EXPENSES 47,985. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,985. ADMINISTRATIVE SERVICES : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,043. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,043. FORM 990, PART IX, LINE 24E MISC EXPENSES : PROGRAM SERVICE EXPENSES 13,663. TOTAL EXPENSES 13,663. MEMBERSHIP DUES & FEES : MANAGEMENT AND GENERAL EXPENSES 6,981. TOTAL EXPENSES 6,981. SUPPLIES : MANAGEMENT AND GENERAL EXPENSES 5,106. TOTAL EXPENSES 5,106. BANK FEES : MANAGEMENT AND GENERAL EXPENSES 142. TOTAL EXPENSES 142. FORM 990, PART XII, LINE 2C: OVERSIGHT OF AUDIT OR SELECTION PROCESS OF AUDITOR - THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.