Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2016.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
44 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
4 people listed on the 990.
Part VII, Section A · reportable compensation
Manager
Hours a week: 3
Hours a week: 3
$0Pt VII · Sec A
Manager
Hours a week: 0.4
Hours a week: 0.4
$0Pt VII · Sec A
Manager
Hours a week: 1
Hours a week: 1
$0Pt VII · Sec A
Former Manager
Hours a week: 0.4
Hours a week: 0.4
$0Pt VII · Sec A
Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aNo
Updates and questions
Offers online high school distance learning courses.
Our summary of the filed mission and programs (Form 990 Part III, line 4), not the words of the organization.
Questions for Hsdl LLC
Your first name shows with your question. Nobody from Hsdl LLC has claimed this page yet, so no one there sees or answers questions until they do.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
Schedule I · this organization's grantmaking
Grants paid · 6 grants · $1.1M · 2020–2025
Unitemized GrantFY2025$204,699
Unitemized GrantFY2024$184,996
Unitemized GrantFY2023$189,222
Unitemized GrantFY2022$159,660
Unitemized GrantFY2021$148,747
Unitemized GrantFY2020$191,942
By the numbers
The FY2025 990, line by line.
Download 990
1The main four
Money inPt VIII
$15.4M
Ln 12
Fees for servicesLn 2g$15.4M
Other incomeLn 4–11$3K
Money outPt IX
$15.3M
Ln 25
Programscol B$6.7M
Managementcol C$8.6M
Owns and owesPt X
$5.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$5.9M
LiabilitiesLn 26$400K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$15.4M
Other incomeLn 4–11$3K
Total revenueLn 12$15.4M
Assets in detailPt X, end of year
CashLn 1$1.9M
Cash and savings togetherLn 1–2$1.9M
Accounts receivableLn 4$334K
Prepaid expenses and deferred chargesLn 9$124K
Intangible assetsLn 14$3.5M
Total assetsLn 16$5.9M
LiabilitiesLn 26$400K
Net assetsLn 32$5.5M
OperationsPt I, VI
EmployeesI 5254
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
| Line | Start FY25 | End FY25 |
|---|---|---|
| Cash and savingsLn 1–2 | $2.5M | $1.9M |
| Total assetsLn 16 | $5.6M | $5.9M |
| LiabilitiesLn 26 | $175K | $400K |
| Net assetsLn 32 | $5.4M | $5.5M |
4Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic individualsLn 2 | $205K | $205K | ||
| Other salaries and wagesLn 7 | $3.8M | $3.8M | $0 | $0 |
| Other employee benefitsLn 9 | $705K | $705K | $0 | $0 |
| Office expensesLn 13 | $26K | $26K | $0 | $0 |
| TravelLn 17 | $12K | $12K | $0 | $0 |
| Depreciation, depletion and amortizationLn 22 | $1.5M | $1.5M | $0 | $0 |
| Other expenses (24a–d)Ln 24 | $9.1M | $447K | $8.6M | $0 |
| Total functional expensesLn 25 | $15.3M | $6.7M | $8.6M | $0 |
The full sourced Quadrant report on Hsdl LLC
Everything above stays free. The full report adds:
- One sourced report, every figure cited to its 990 line
- Revenue quality
- Compliance checks run against 4 federal lists
- Red flags with the evaluator crosswalk
- Peer measures
$150 one time, for this organization
Buy this report See a full sample reportFiling history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest ViewingFiled with the IRS Aug 26, 2026 | $15.4M | $15.3M | $98K | $5.5M | 990 PDF |
| FY2024Filed with the IRS Oct 16, 2025 | $14.4M | $13.2M | $1.2M | $5.4M | 990 PDF |
| FY2023Filed with the IRS Oct 31, 2024 | $14.1M | $13.1M | $974K | $4.2M | 990 PDF |
| FY2022Filed with the IRS Nov 15, 2023 | $10.6M | $10.3M | $321K | $3.2M | 990 PDF |
| FY2021Filed with the IRS Nov 15, 2022 | $11.0M | $11.7M | −$745K | $2.9M | 990 PDF |
| FY2020Filed with the IRS Nov 12, 2021 | $14.5M | $13.8M | $727K | $3.7M | 990 PDF |
Schedules filed Part IV
A · Public support
I · Grants
J · Pay
O · Explanations
R · Related orgs
See the full FY2025 990
Part I · Summary $15,373,296 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $14,372,253$15,370,249
I-10 Investment income$0
I-11 Other revenue$3,047
I-12 Total revenuePrior year $14,372,253$15,373,296
I-13 Grants and similar amounts paidPrior year $184,996$204,699
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,958,979$4,483,734
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $10,045,086$10,586,931
I-18 Total expensesPrior year $13,189,061$15,275,364
I-19 Revenue less expensesPrior year $1,183,192$97,932
Part III · Program service accomplishments 1 program, $6,666,045 spent
III-4a HSDL, LLC provides high school distance learning courses for many students.includes $204,699 in grants$6,666,045
Part IV · Checklist of required schedules 6 of 48 answered Yes, no flags
IV-1 A 501(c)(3) charity (Schedule A)Yes
IV-2 Lists its large donors to the IRS (Schedule B)No
IV-3 Took part in a political campaignNo
IV-4 LobbiedNo
IV-5 Owes proxy tax on member duesNo
IV-6 Holds donor advised fundsNo
IV-7 Holds conservation easementsNo
IV-8 Holds art or historical collectionsNo
IV-9 Credit counseling or escrow accountsNo
IV-10 Holds endowment fundsNo
IV-11a Reports land, buildings and equipmentNo
IV-11b Reports investments in other securitiesNo
IV-11c Reports program-related investmentsNo
IV-11d Reports other assetsNo
IV-11e Reports other liabilitiesNo
IV-11f Uncertain tax positions footnoteNo
IV-12a Its own audited financial statementsNo
IV-12b In a group's audited financial statementsYes
IV-13 Runs a schoolNo
IV-14a Has an office, staff or agents outside the USNo
IV-14b Over $10,000 of activity outside the USNo
IV-15 Over $5,000 in grants to groups abroadNo
IV-16 Over $5,000 in aid to people abroadNo
IV-17 Over $15,000 to paid fundraisersNo
IV-18 Over $15,000 from fundraising eventsNo
IV-19 Over $15,000 from gamingNo
IV-20a Runs a hospitalNo
IV-21 Over $5,000 in grants to US groupsNo
IV-22 Over $5,000 in grants to US peopleYes
IV-23 Reports top pay in detail (Schedule J)Yes
IV-24a Over $100,000 in tax-exempt bondsNo
IV-25a Gave an insider an excess benefit this yearNo
IV-25b Found an excess benefit from a past yearNo
IV-26 Loan to or from an officer or insiderNo
IV-27 Grant to an insider or their familyNo
IV-28a Business deal with an officer or directorNo
IV-28b Business deal with an officer's familyNo
IV-28c Business deal with a firm an officer controlsNo
IV-29 Over $25,000 in noncash giftsNo
IV-30 Gifts of art or historical itemsNo
IV-31 Closed down or dissolvedNo
IV-32 Sold or gave away over 25% of its net assetsNo
IV-33 Owns a single-member companyNo
IV-34 Related to other organizations (Schedule R)Yes
IV-35a Controls another organizationNo
IV-36 Transfers to a related non-charityNo
IV-37 Activity through a partnershipNo
IV-38 Explains answers in Schedule OYes
Part V · Other IRS filings and tax compliance no flags
V-1a Forms 1099 filed0
V-1b Forms W-2G filed0
V-2a Employees on W-2 forms254
V-2b Filed its payroll tax returnsYes
V-3a Over $1,000 of unrelated business incomeNo
V-4a Holds an account in a foreign countryNo
V-5a Party to a prohibited tax shelterNo
V-5b Knew another party was in a tax shelterNo
V-6a Raised gifts that are not tax deductibleNo
V-7a Gifts where the donor got something backNo
V-7c Sold donated property it had to reportNo
V-7e Took money to pay a donor's insuranceNo
V-7f Paid premiums on a donor's insuranceNo
V-14a Sold indoor tanningNo
Part VI · Governance 0 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VII · Officers, directors and key employees 4 people listed, 0 paid by the organization
VII-1a Carolyn B AndrewsManager · 1 hours a week$0
VII-1a Darin R OviattManager · 3 hours a week$0
VII-1a Kevin L WalkerFormer Manager · 0.4 hours a week$0
VII-1a Rebecca A HarrisonManager · 0.4 hours a week$0
Part VIII · Statement of revenue $15,373,296 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$15,370,249
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,047 · Unrelated business $0 · Excluded from tax $0$3,047
VIII-12 Total revenueRelated to mission $15,373,296 · Unrelated business $0 · Excluded from tax $0$15,373,296
Part IX · Statement of functional expenses $15,275,364 across 7 lines filed
IX-2 Grants to domestic individualsPrograms $204,699$204,699
IX-7 Other salaries and wagesPrograms $3,778,722 · Management $0 · Fundraising $0$3,778,722
IX-9 Other employee benefitsPrograms $705,012 · Management $0 · Fundraising $0$705,012
IX-13 Office expensesPrograms $25,589 · Management $0 · Fundraising $0$25,589
IX-17 TravelPrograms $11,508 · Management $0 · Fundraising $0$11,508
IX-22 Depreciation, depletion and amortizationPrograms $1,493,754 · Management $0 · Fundraising $0$1,493,754
IX-24 Other expenses (24a–d)Programs $446,761 · Management $8,609,319 · Fundraising $0$9,056,080
IX-25 Total functional expensesPrograms $6,666,045 · Management $8,609,319 · Fundraising $0$15,275,364
Part X · Balance sheet $5,896,349 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $2,500,885$1,899,804
X-4 Accounts receivableStart of year $0$333,516
X-9 Prepaid expenses and deferred chargesStart of year $97,348$124,223
X-14 Intangible assetsStart of year $2,975,196$3,538,806
X-16 Total assetsStart of year $5,573,429$5,896,349
X-17 Accounts payable and accrued expensesStart of year $35,354$60,365
X-19 Deferred revenueStart of year $139,368$339,345
X-26 Total liabilitiesStart of year $174,722$399,710
X-31 Retained earnings or endowmentStart of year $5,398,707$5,496,639
X-32 Total net assets or fund balancesStart of year $5,398,707$5,496,639
X-33 Total liabilities and net assetsStart of year $5,573,429$5,896,349
Part XI · Reconciliation of net assets $5,496,639 net assets at year end
XI-1 Total revenue$15,373,296
XI-2 Total expenses$15,275,364
XI-3 Revenue less expenses$97,932
XI-4 Net assets at start of year$5,398,707
XI-10 Net assets at end of year$5,496,639
Part XII · Financial statements and reporting Audited: No
XII-2b Financial statements audited by an independent accountantNo
Schedule O · Explanations 5 explanations
O-1 Pt VI, Line 6This LLC has a single member, Brigham Young University.
O-2 Pt VI, Line 7aThis LLC has a single member with power to appoint members of the governing body.
O-3 Pt VI, Line 11bForm 990 was provided to the single member for review before being filed with the IRS.
O-4 Pt VI, Line 12cConflict of interest policy is reviewed on a regular basis within the governing body.
O-5 Pt VI, Line 19Governing documents, policies and financial information is available upon request.
Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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