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Nonprofiteer
← HSDL LLC

Form 990 for tax year 2024

Filed by HSDL LLC.

Totals

Total revenue
$14,372,253
Total expenses
$13,189,061
Contributions and grants received
$0
Grants paid
$184,996
Program service revenue
$14,372,253
Investment income
$0
Other revenue
$0
Total assets, end of year
$5,573,429
Total liabilities, end of year
$174,722
Net assets or fund balances, end of year
$5,398,707
Program services expenses (Part IX)
$6,718,210
Management and general expenses
$6,470,851
Fundraising expenses
$0
Program service expenses (Part III)
$6,718,210

Program services were 50.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: HIGH SCHOOL DISTANCE LEARNING

    total $14,372,253 · unrelated business $0 · excluded $0

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $184,996 · program services $184,996

  • 7 · Other salaries and wages

    total $2,516,413 · program services $2,516,413 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $442,566 · program services $442,566 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $29,758 · program services $0 · management and general $29,758 · fundraising $0

  • 12 · Advertising and promotion

    total $998,315 · program services $998,315 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $569,021 · program services $569,021 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $264,982 · program services $264,982 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $5,667 · program services $0 · management and general $5,667 · fundraising $0

  • 17 · Travel

    total $10,813 · program services $10,813 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,163,607 · program services $1,163,607 · management and general $0 · fundraising $0

  • 24a · Other expenses: CONTRACT SERVICES

    total $44,811 · program services $44,811 · management and general $0 · fundraising $0

  • 24b · Other expenses: RENTAL

    total $92,600 · program services $200 · management and general $92,400 · fundraising $0

  • 24c · Other expenses: LICENSES

    total $972,524 · program services $240,510 · management and general $732,014 · fundraising $0

  • 24d · Other expenses: ALLOCATED SUPPORT SERVICES

    total $5,631,084 · program services $20,072 · management and general $5,611,012 · fundraising $0

  • 24e · All other expenses

    total $261,904 · program services $261,904 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,876,408 · end of year $2,500,885

  • 9 · Prepaid expenses and deferred charges

    beginning of year $57,639 · end of year $97,348

  • 14 · Intangible assets

    beginning of year $2,707,772 · end of year $2,975,196

  • 17 · Accounts payable and accrued expenses

    beginning of year $125,147 · end of year $35,354

  • 19 · Deferred revenue

    beginning of year $301,157 · end of year $139,368

  • 31 · Retained earnings, endowment or other funds

    beginning of year $4,215,515 · end of year $5,398,707

Mission and programs · 2024

Mission

PROVIDES ONLINE HIGH SCHOOL DISTANCE LEARNING COURSES.

  • HSDL, LLC PROVIDES HIGH SCHOOL DISTANCE LEARNING COURSES FOR MANY STUDENTS.

    Expenses $6,718,210 · Grants $184,996 · Revenue $14,372,253

As filed on the 2024 return.

Listed in Part VII

  • Darin R Oviatt

    MANAGER

    Total calculated
    $173,207
    From this org
    $0
    From related orgs
    $166,305
    Other
    $6,902
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $0 + $166,305 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,902 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $173,207 related

  • Rebecca A Harrison

    MANAGER

    Total calculated
    $137,131
    From this org
    $0
    From related orgs
    $131,733
    Other
    $5,398
    Hours/week
    0.4

  • Carolyn B Andrews

    MANAGER

    Total calculated
    $164,118
    From this org
    $0
    From related orgs
    $152,492
    Other
    $11,626
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $152,492 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $11,626 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $164,118 related

  • Kevin L Walker

    FORMER MANAGER

    Total calculated
    $168,874
    From this org
    $0
    From related orgs
    $162,080
    Other
    $6,794
    Hours/week
    0.4

    Schedule J breakdown matched by us

    Base
    $0 + $162,080 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,794 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $168,874 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • BRIGHAM YOUNG UNIVERSITY

    501(c)(3) · EDUCATION · UT

    Directly controlled by THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS

  • THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS

    501(c)(3) · CHURCH · UT

Provenance

Return type
form_990
Tax year
2024
Filed
15 October 2025
IRS schema version
2024v5.2
Source object
202532899349301438

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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