2025-03-24T14:04:20-04:00 2024-06-30 475156994 MANLEY GARVIN LLC PO BOX 429 GREENWOOD SC 29648 990 2023-07-01 263527171 ODYSSEY ONLINE LEARNING ODYS 8037359110 510 LEXINGTON AVENUE SUITE 102 CHAPIN SC 29036 MARIO WILLIAMS CHAIRMAN 8037359110 2025-03-03 true true BONNIE C ASHLEY P00284305 8642294951 2025-03-03 2023 2025-03-06 01:10:19Z MARIO WILLIAMS 5260732 false X WWW.ODYSSEYONLINE.COM X 2008 SC THE MISSION OF ODYSSEY ONLINE LEARNING IS TO PROVIDE A HIGH-QUALITY EDUCATION FOR A WIDE VARIETY OF STUDENTS BY OFFERING ALTERNATIVE SOLUTIONS TO TRADITIONAL SCHOOLING WHILE ASSISTING STUDENTS IN ACHIEVING THE KNOWLEDGE AND SKILLS TO REACH THEIR HIGHEST POTENTIAL WITHIN A FLEXIBLE AND TAILORED EDUCATIONAL PROGRAM THAT FOSTERS LIFELONG LEARNING. 7 7 44 7 0 4822842 5260512 0 174 220 0 4823016 5260732 0 0 2436338 3983583 0 0 1818484 1338835 4254822 5322418 568194 -61686 5796207 6229990 6538590 7186223 -742383 -956233 X ODYSSEY ONLNE LEARNING OFFERS SOUTH CAROLINA HIGH SCHOOL STUDENTS AN OPPORTUNITY TO REACH THEIR GOALS AND ACHIEVE GREAT SUCCESS. THROUGH A CHALLENGING, ENRICHING, AND MEANINGFUL CURRICULUM, ODYSSEY ONLINE LEARNING PROVIDES A HIGH SCHOOL EDUCATION THAT IS FLEXIBLE ENOUGH TO FIT EACH STUDENT'S INDIVIDUAL SCHEDULES AND LIFESTYLES. false false 1601088 ODYSSEY ONLINE LEARNING IS A STATEWIDE CHARTER SCHOOL HEADQUARTED IN CHAPIN, SOUTH CAROLINA. ENROLLMENT STATEWIDE IS APPROXIMATELY 500 STUDENTS, WITH 38 OF THE 46 COUNTIES OF SOUTH CAROLINA REPRESENTED IN OUR STUDENT BODY. THE SCHOOL OPENED IN 2009 (UNDER A DIFFERENT NAME) AND TRANSITIONED TO THE CURRENT SCHOOL NAME IN 2016 AND CURRENT CURRICULUM IN 2019. 1601088 ODYSSEY'S CURRICULUM IS PURCHASED FROM EDMENTUM. THE PLATFORM USED ALLOWS US TO MODIFY THE COURSES OFFERED TO BEST MEET THE NEEDS OF THE STUDENTS IN OUR CLASSROOMS EACH YEAR. ALL COURSES ARE ALIGNED TO SOUTH CAROLINA STANDARDS AND DESIGNED WITH THE UNIQUE NEEDS OF VIRTUAL STUDENTS IN MIND. 1601088 THE TEACHERS AT OOL ARE CERTIFIED IN SOUTH CAROLINA AND UNIQUELY EQUIPPED TO TEACH STUDENTS IN AN ONLINE SETTING. MOST HAVE TAKEN COURSES AS AN ONLINE LEARNER THEMSELVES, MANY HAVE TAKEN COURSES SPECIFICALLY DESIGNED TO TRAIN THEM TO TEACH IN AN ONLINE SETTING AND ALL HAVE RECEIVED PROFESSIONAL DEVELOPMENT TO FURTHER THEIR CAPACITIES AS AN ONLINE INSTRUCTOR. 4803264 true true false false false false false false false false true false false true true false true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 10 0 true 44 true false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false X ANDREA AMBURN 8037359110 510 LEXINGTON AVENUE 102 CHAPIN SC 29036 ASHLEY OWINGS EXECUTIVE DI 40.00 X 167186 0 45033 ANDREA AMBURN DIRECTOR-OPE 40.00 X 139885 0 29419 JOE BOWERS MEMBER 0.50 X 0 0 0 AMY COX TREASURER 0.50 X X 0 0 0 MARQUIS FLEMING VICE CHAIRMA 0.50 X X 0 0 0 ROBERT MCKENZIE JR MEMBER 0.50 X 0 0 0 PENNY MCDANIEL SECRETARY 0.50 X X 0 0 0 VIKTORIA MCKENNA MEMBER 0.50 X 0 0 0 MARIO WILLIAMS CHAIRMAN 2.00 X X 0 0 0 307071 74452 2 false true false 5260512 5260512 220 220 5260732 220 2962879 2854128 108751 480796 458271 22525 339171 327242 11929 200737 191622 9115 60430 60430 29466 29466 19950 19950 108882 108882 33694 26955 6739 81365 81365 5595 4480 1115 27290 27290 INSTRUCTIONAL SERVICES 645239 645239 DISTRICT ADMINISTRATIVE 157504 63197 94307 SUPPLIES AND MATERIALS 102906 96784 6122 OTHER 43373 35468 7905 23141 18513 4628 5322418 4803264 519154 0 2509784 2445856 176091 28159 43744 13251 16943 30493 3093389 3725482 5796207 6229990 343537 184065 9654 22244 6185399 6979914 6538590 7186223 X -742383 -956233 -742383 -956233 5796207 6229990 X -61686 -152164 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42552 12061 30491 1192 1190 2 30493 DEFERRED OUTFLOWS OF RESOURCES - OPE 1540022 DEFERRED OUTFLOWS OF RESOURCES - PEN 1193909 SUBSCRIPTIONS ASSET 848923 DUE FROM OTHER GOVERNMENTAL UNITS 142628 3725482 OPEB OBLIGATION 3321697 PENSION OBLIGATION 2765738 SUBSCRIPTION LIABILITY 848923 COMPENSATED ABSENCES DUE 43556 6979914 5260732 5260732 5260732 5170254 5170254 152164 152164 5322418 SCHEDULE D, PAGE 4, PART XII, LINE 4B CONTINGENT GASB PENSION PLAN AND OPEB ACCRUAL NOT DEDUCTED 0 ON FORM 990 152,164 SCHEDULE D, PAGE 4, PART XIII THE AUDITED FINANCIAL STATEMENTS (AFS) ARE PREPARED BASED ON GOVERNMENTAL FUND ACCOUNTING BASIS (I.E. REGULATORY ACCOUNTING PRINCIPLES). AS A RESULT, CERTAIN ITEMS OF EXPENSE ON THE AFS ARE NOT INCLUDED AS AN EXPENSE ON FORM 990 SUCH AS PRINCIPAL DEBT PAYMENTS AND CAPITAL OUTLAYS FOR FIXED ASSETS, ETC. THE ADJUSTMENTS PROVIDED IN PART XI AND PART XII HAVE BEEN MADE TO PRESENT THE STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSE ON FORM 990 IN A MANNER CONSISTENT WITH THE ACCRUAL BASIS OF ACCOUNTING UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). true true true true true true false false false false false false false false false true false true SCHEDULE E, LINE 3 THE ORGANIZATION IS AN ON-LINE PUBLIC CHARTER HIGH SCHOOL. ITS WEBSITE INCLUDES ITS NON-DISCRIMINATION POLICY AS DO OTHER PUBLICATIONS AND ADVERTISING BY THE ORGANIZATION. SCHEDULE E, LINE 4 THE SCHOOL DOES NOT SOLICIT CONTRIBUTIONS. SCHEDULE E, LINE 6 THE SCHOOL RECEIVES VARIOUS GOVERNMENT GRANTS FROM BOTH FEDERAL AND STATE SOURCES. X X X false false false false false false false false false ASHLEY OWINGS EXECUTIVE DIRECTOR 118607 48579 30158 14875 212219 ANDREA AMBURN DIRECTOR-OPERATIONS 95409 44476 11497 17922 169304 SCHEDULE J, PAGE 1, PART I, LINE 3 THE EXECUTIVE DIRECTOR HAS A 5-YEAR (AT-WILL) EMPLOYMENT CONTRACT. THE BOARD REVIEWED OTHER CHARTER SCHOOL LEADER'S SALARIES WHEN DETERMINING A REASONABLE COMPENSATION FOR THE EXECUTIVE DIRECTOR. ADDITIONALLY, THEY ASSIGNED THE BOARD TREASURER TO ASSIST IN THE WRITING OF THE CONTRACT AND DECISION ON COMPENSATION. FORM 990 - ORGANIZATION'S MISSION ODYSSEY ONLNE LEARNING OFFERS SOUTH CAROLINA HIGH SCHOOL STUDENTS AN OPPORTUNITY TO REACH THEIR GOALS AND ACHIEVE GREAT SUCCESS. THROUGH A CHALLENGING, ENRICHING, AND MEANINGFUL CURRICULUM, ODYSSEY ONLINE LEARNING PROVIDES A HIGH SCHOOL EDUCATION THAT IS FLEXIBLE ENOUGH TO FIT EACH STUDENT'S INDIVIDUAL SCHEDULES AND LIFESTYLES. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE PARTY MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES, WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. IN THE EVENT OF A CONFLICT, THE CONFLICT WOULD BE ADDED TO THE BOARD MEETING AGENDA AND THE BOARD WOULD DISCUSS THE CONFLICT WITH THE PARTIES INVOLVED AND DETERMINE NECESSARY ACTIONS NEEDED. FORM 990, PAGE 6, PART VI, LINE 15A THE INDEPENDENT BOARD APPROVES COMPENSATION ARRANGEMENTS FOR THE EXECUTIVE DIRECTOR BASED ON COMPENSATION INFORMATION FROM SIMILARLY SITUATED ORGANIZATIONS. IN ADDITION, CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS ARE ALSO USED TO ASSIST IN DETERMING COMPENSATION. ALL DECISIONS ARE DOCUMENTED. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI RESPONSIBILITY FOR OVERSIGHT OF AUDIT: THE BOARD OF DIRETORS OVERSEES THE AUDIT PROCESS. FORM 990, PART XI, LINE 9 CONTINGENT GASB PENSION PLAN & OPEB ACCRUAL -152,164