Civic Intelligence

Trio Wolf Creek Distance Learning Charter School

EIN 03-0447156 • 501(c)3 • Chisago City, MN

Profile

To provide students with a personalized and flexible online education that will prepare them for future success.

29678 Karmel AveChisago City, MN 55013

www.triowolfcreek.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.61x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.88x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$180,409

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

37th percentile

-0.5%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-9.6%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$3,731,149

Down $17,978 (-0.5%) from 2023

Liabilities

Down

$2,283,336

Down $92,938 (-3.9%) from 2023

Net Assets

Up

$1,447,813

Up $74,960 (+5.5%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin47th percentile

Revenue

Down

$2,583,476

Down $275,322 (-9.6%) from 2023

Expenses

Up

$2,508,516

Up $294,949 (+13%) from 2023

Net Income

Down

$74,960

Down $570,271 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,507,098Liabilities 2011: $174,600Net Assets 2011: $1,332,4982011Assets 2012: $1,429,862Liabilities 2012: $180,424Net Assets 2012: $1,249,4382012Assets 2013: $1,488,817Liabilities 2013: $203,685Net Assets 2013: $1,285,1322013Assets 2014: $1,419,280Liabilities 2014: $192,493Net Assets 2014: $1,226,7872014Assets 2015: $1,501,432Liabilities 2015: $205,108Net Assets 2015: $1,296,3242015Assets 2016: $1,682,773Liabilities 2016: $252,341Net Assets 2016: $1,430,4322016Assets 2017: $1,741,581Liabilities 2017: $244,242Net Assets 2017: $1,497,3392017Assets 2018: $2,030,947Liabilities 2018: $237,425Net Assets 2018: $1,793,5222018Assets 2019: $2,309,057Liabilities 2019: $242,676Net Assets 2019: $2,066,3812019Assets 2020: $3,308,611Liabilities 2020: $2,605,323Net Assets 2020: $703,2882020Assets 2021: $2,755,627Liabilities 2021: $2,340,282Net Assets 2021: $415,3452021Assets 2022: $2,904,628Liabilities 2022: $2,177,006Net Assets 2022: $727,6222022Assets 2023: $3,749,127Liabilities 2023: $2,376,274Net Assets 2023: $1,372,8532023Assets 2024: $3,731,149Liabilities 2024: $2,283,336Net Assets 2024: $1,447,8132024

Highlighted filing

2024

Assets$3,731,149
Liabilities$2,283,336
Net Assets$1,447,813
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,380,413Expenses 2011: $1,278,280Net Income 2011: $102,1332011Revenue 2012: $1,289,081Expenses 2012: $1,372,141Net Income 2012: -$83,0602012Revenue 2013: $1,406,944Expenses 2013: $1,371,250Net Income 2013: $35,6942013Revenue 2014: $1,438,147Expenses 2014: $1,496,492Net Income 2014: -$58,3452014Revenue 2015: $1,669,752Expenses 2015: $1,600,215Net Income 2015: $69,5372015Revenue 2016: $1,852,839Expenses 2016: $1,718,731Net Income 2016: $134,1082016Revenue 2017: $1,843,939Expenses 2017: $1,784,367Net Income 2017: $59,5722017Revenue 2018: $2,052,736Expenses 2018: $1,776,091Net Income 2018: $276,6452018Revenue 2019: $2,181,120Expenses 2019: $1,909,352Net Income 2019: $271,7682019Revenue 2020: $2,060,470Expenses 2020: $2,054,869Net Income 2020: $5,6012020Revenue 2021: $1,916,649Expenses 2021: $2,204,592Net Income 2021: -$287,9432021Revenue 2022: $2,310,580Expenses 2022: $1,998,303Net Income 2022: $312,2772022Revenue 2023: $2,858,798Expenses 2023: $2,213,567Net Income 2023: $645,2312023Revenue 2024: $2,583,476Expenses 2024: $2,508,516Net Income 2024: $74,9602024

Highlighted filing

2024

Revenue$2,583,476
Expenses$2,508,516
Net Income$74,960
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,731,149
Liabilities
$2,283,336
Net assets
$1,447,813
Revenue
$2,583,476
Expenses
$2,508,516
Net income
$74,960
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$2.28$1.45$2.58$2.51$0.07
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$2.38$1.37$2.86$2.21$0.65
2022Detailed filing. Detailed filing data is available for this year.$2.90$2.18$0.73$2.31$2.00$0.31
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$2.34$0.42$1.92$2.20$0.29
2020Detailed filing. Detailed filing data is available for this year.$3.31$2.61$0.70$2.06$2.05$0.01
2019Summary only. Only limited summary data is available for this year.$2.31$0.24$2.07$2.18$1.91$0.27
2018Summary only. Only limited summary data is available for this year.$2.03$0.24$1.79$2.05$1.78$0.28
2017Summary only. Only limited summary data is available for this year.$1.74$0.24$1.50$1.84$1.78$0.06
2016Summary only. Only limited summary data is available for this year.$1.68$0.25$1.43$1.85$1.72$0.13
2015Summary only. Only limited summary data is available for this year.$1.50$0.21$1.30$1.67$1.60$0.07
2014Summary only. Only limited summary data is available for this year.$1.42$0.19$1.23$1.44$1.50$0.06
2013Summary only. Only limited summary data is available for this year.$1.49$0.20$1.29$1.41$1.37$0.04
2012Summary only. Only limited summary data is available for this year.$1.43$0.18$1.25$1.29$1.37$0.08
2011Summary only. Only limited summary data is available for this year.$1.51$0.17$1.33$1.38$1.28$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 11, 2025
Return Version
2023v6.0
Gross Receipts
$2,583,937
Mission and Program Overview

Mission

To provide students with a personalized and flexible online education that will prepare them for future success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,434,000$1,424,000▼ $10,000
Cash and Non-Interest-Bearing Accounts$802,444$1,118,743▲ $316,299
Pledges and Grants Receivable$378,181$220,403▼ $157,778
Land, Buildings, and Equipment, Net$163,632$146,945▼ $16,687
Accounts Receivable$32,159$51,258▲ $19,099
Prepaid Expenses and Deferred Charges$7,386$19,429▲ $12,043
Total Assets$3,749,127$3,731,149▼ $17,978
Other Assets Total$931,325$750,371▼ $180,954
Liabilities
Other Liabilities$2,075,051$1,873,302▼ $201,749
Grants Payable$182,818$227,164▲ $44,346
Accounts Payable and Accrued Expenses$114,083$179,498▲ $65,415
Deferred Revenue$4,322$3,372▼ $950
Total Liabilities$2,376,274$2,283,336▼ $92,938
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,053,822$1,081,551▲ $27,729
Net Assets With Donor Restrictions$319,031$366,262▲ $47,231
Total Net Assets Fund Balance$1,372,853$1,447,813▲ $74,960
Total Liabilities and Net Assets / Fund Balance$3,749,127$3,731,149▼ $17,978

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,071$192,051$264,122
Leasehold Improvements$74,874$172,082$246,956
Other Assets Org$477,653--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tracy QuarnstromExcuitive DirectorFT$139,254$41,155$180,409
Sandra FlintSecretary/Treasurer/TeacherFT$81,925$44,378$126,303
Lori NelsonDirector/TeacherFT$56,603$39,641$96,244
Chloe JacksonDirector/TeacherFT$60,863$13,730$74,593
Jeffrey VitaliFormer Chairperson-$650-$650
Catherine Veith-BrunoFormer Director-$600-$600
Jennifer LakeChairperson-$600-$600
Greg PaineFormer Director-$550-$550
Susan FrameVice-Chairperson-$550-$550

Board Members and Trustees

NameTitle
Bill MackDirector
Ruth StarkDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Isd #2144Business Office Services29678 Karmel Avenue, Chisago City, MN 55013$182,373
Revenue and Support

Revenue Composition

Contributions and Grants
$2,439,794
Program Service Revenue
$2,095
Investment Income
$129,445
Other Revenue
$12,142
All Other Contributions
$4,225
Change in Net Assets
$74,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,583,476
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,583,476
Total Revenue per Form 990
$2,583,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,733,163
Other Expenses$775,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$763,604$120,082-$883,686
Current Officers, Directors, Trustees, and Key Employees$393,978$57,806-$451,784
Fees for Services Other$252,715$53,176-$305,891
Other Employee Benefits$226,158$28,762-$254,920
Depreciation Depletion$153,639--$153,639
Payroll Taxes$79,175$11,657-$90,832
Information Technology$58,683$7,861-$66,544
Pension Plan Contributions$46,952$4,989-$51,941
Occupancy$40,964--$40,964
Fees for Services Legal-$27,539-$27,539
Office Expenses$17,753$283-$18,036
Insurance-$17,559-$17,559
Fees for Services Accounting-$17,078-$17,078
Travel$15,133$240-$15,373
Other Expenses$4,627$3,501-$4,627
Total Functional Expenses$2,157,983$350,533$0$2,508,516

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,508,516
Total Expenses per Audited Statements$2,508,516
Total Expenses per Form 990$2,508,516
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension liability$1,322,312
Lease liability$489,303
Deferred inflows$61,687
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“The Form 990 is reviewed by the Board of Directors at an open, regular school board meeting. A motion is made by the Board of Directors to approve the Form 990.”

Form 990, Part VI, Section B, line 12C

“The Conflict of Interest Policy is reviewed annually with the Board and is available on the TRIO website. All members of the TRIO Wolf Creek Board sign an agreement that affirms their commitment as a member of the TRIO Wolf Creek Board and states that they will comply with all federal and state laws governing academic, organizational, programmatic, and financial requirements applicable to charter schools as required by Minnesota State Statutes. Board members annually sign a statement at a regular board meeting indicating that they do not have any interests that could give rise to conflicts. If a conflict of interest is brought to the attention of the Director or any other board members, it is immediately addressed.”

Form 990, Part VI, Section B, line 15

“The Director is evaluated by all members of the Board. The Board Chair and the Treasurer meet with the Director to set the Director's salary and fringe benefits based on the evaluation. Comparable data from other charter schools and public schools is reviewed as a basis for the Director's contract and fringe benefits. All contracts are approved by the Board.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents, conflict of interest policy, and financial statements available on its website.”

Filing and Contact Details

Filer

Filer Name
TRIO Wolf Creek Distance Learning
EIN
03-0447156
Phone
6512132901
Address
29678 Karmel Ave, Chisago City, MN 55013

Signing Officer

Name
Mike Hamernick
Title
Director
Phone
6512132901
Signed
2025-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Hamernick
Formed
2002
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
7
Employees
25
Volunteers
7

Preparer

Firm
Abdo LLP
Address
5201 Eden Ave Ste 250, Edina, MN 55436
Preparer
Cynthia Barta CPA
Phone
9528359090
Supplemental Narrative

Additional Explanations

Form 990, Part IV, lines 34 and 35A and Schedule R

“Form 990 is being amended to report a related tax-exempt entity and include Schedule R.”

Form 990, Part IX, line 11G

“Consultants: Program service expenses 62,992. Management and general expenses 53,176. Fundraising expenses 0. Total expenses 116,168. Elementary, Secondary, and Special Education Services: Program service expenses 189,723. Management and general expenses 0. Fundraising expenses 0. Total expenses 189,723.”

Form 990, Part XII, Line 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2024, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Charter School files informational returns in the U.S, federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.”

Raw XML AppendixShowing 400 of 543 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0114083
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0179498
IRS990/AccountsReceivableGrp/BOYAmt032159
IRS990/AccountsReceivableGrp/EOYAmt051258
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide students with a personalized and flexible online education that will prepare them for future success.
IRS990/AllOtherContributionsAmt04225
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Chisago Lakes School District ISD #2144
IRS990/BooksInCareOfDetail/PhoneNum06512132901
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt029678 Karmel Ave
IRS990/BooksInCareOfDetail/USAddress/CityNm0Chisago City
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055103
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0802444
IRS990/CashNonInterestBearingGrp/EOYAmt01118743
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt057806
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0393978
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0451784
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0182373
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt029678 Karmel Avenue
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Chisago City
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd055013
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0ISD #2144
IRS990/ContractorCompensationGrp/ServicesDesc0Business Office Services
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02439794
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0129445
IRS990/CYOtherExpensesAmt0775353
IRS990/CYOtherRevenueAmt012142
IRS990/CYProgramServiceRevenueAmt02095
IRS990/CYRevenuesLessExpensesAmt074960
IRS990/CYSalariesCompEmpBnftPaidAmt01733163
IRS990/CYTotalExpensesAmt02508516
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02583476
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt04322
IRS990/DeferredRevenueGrp/EOYAmt03372
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0153639
IRS990/DepreciationDepletionGrp/TotalAmt0153639
IRS990/Desc0TRIO is an online high school serving students in grades 9-12. TRIO's mission statement is "to provide students with a pernsonalized and flexible online education that will prepare them for future success." Staff retention and steady enrollment are the hallmarks of service accomplishments for the year. Continued work on providing varying levels for support for students is also noted. There are currently 206 students enrolled in TRIO.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0319031
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0366262
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt025
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02157983
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt017078
IRS990/FeesForServicesAccountingGrp/TotalAmt017078
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt027539
IRS990/FeesForServicesLegalGrp/TotalAmt027539
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt053176
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0252715
IRS990/FeesForServicesOtherGrp/TotalAmt0305891
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt344378
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt739641
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt913730
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1041155
IRS990/Form990PartVIISectionAGrp/PersonNm0Jennifer Lake
IRS990/Form990PartVIISectionAGrp/PersonNm1Jeffrey Vitali
IRS990/Form990PartVIISectionAGrp/PersonNm2Susan Frame
IRS990/Form990PartVIISectionAGrp/PersonNm3Sandra Flint
IRS990/Form990PartVIISectionAGrp/PersonNm4Ruth Stark
IRS990/Form990PartVIISectionAGrp/PersonNm5Catherine Veith-Bruno
IRS990/Form990PartVIISectionAGrp/PersonNm6Greg Paine
IRS990/Form990PartVIISectionAGrp/PersonNm7Lori Nelson
IRS990/Form990PartVIISectionAGrp/PersonNm8Bill Mack
IRS990/Form990PartVIISectionAGrp/PersonNm9Chloe Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm10Tracy Quarnstrom
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1650
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt381925
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt756603
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt960863
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10139254
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt1Former Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice-Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary/Treasurer/Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Former Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Former Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director/Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director/Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt10Excuitive Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-461
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt02435569
IRS990/GrantsPayableGrp/BOYAmt0182818
IRS990/GrantsPayableGrp/EOYAmt0227164
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02583937
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt07861
IRS990/InformationTechnologyGrp/ProgramServicesAmt058683
IRS990/InformationTechnologyGrp/TotalAmt066544
IRS990/InsuranceGrp/ManagementAndGeneralAmt017559
IRS990/InsuranceGrp/TotalAmt017559
IRS990/InvestmentIncomeGrp/ExclusionAmt0129906
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0129906
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0364133
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0163632
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0146945
IRS990/LandBldgEquipCostOrOtherBssAmt0511078
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0461
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To provide students with a personalized and flexible online education that will prepare them for future success.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01372853
IRS990/NetAssetsOrFundBalancesEOYAmt01447813
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-461
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-461
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01053822
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01081551
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt040964
IRS990/OccupancyGrp/TotalAmt040964
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0283
IRS990/OfficeExpensesGrp/ProgramServicesAmt017753
IRS990/OfficeExpensesGrp/TotalAmt018036
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0931325
IRS990/OtherAssetsTotalGrp/EOYAmt0750371
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028762
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0226158
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0254920
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc2Dues and Memberships
IRS990/OtherExpensesGrp/Desc3Graduation
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03501
IRS990/OtherExpensesGrp/ProgramServicesAmt052684
IRS990/OtherExpensesGrp/ProgramServicesAmt145483
IRS990/OtherExpensesGrp/ProgramServicesAmt26435
IRS990/OtherExpensesGrp/ProgramServicesAmt34627
IRS990/OtherExpensesGrp/TotalAmt052684
IRS990/OtherExpensesGrp/TotalAmt145483
IRS990/OtherExpensesGrp/TotalAmt29936
IRS990/OtherExpensesGrp/TotalAmt34627
IRS990/OtherLiabilitiesGrp/BOYAmt02075051
IRS990/OtherLiabilitiesGrp/EOYAmt01873302
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Pension Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt012142
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012142
IRS990/OtherRevenueTotalAmt012142
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0120082
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0763604
IRS990/OtherSalariesAndWagesGrp/TotalAmt0883686
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011657
IRS990/PayrollTaxesGrp/ProgramServicesAmt079175
IRS990/PayrollTaxesGrp/TotalAmt090832
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04989
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt046952
IRS990/PensionPlanContributionsGrp/TotalAmt051941
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0378181
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0220403
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07386
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019429
IRS990/PrincipalOfficerNm0Mike Hamernick
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Fees from Patrons
IRS990/ProgramServiceRevenueGrp/Desc1Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01097
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1998
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1998
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02385335
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt076073
IRS990/PYOtherExpensesAmt0635062
IRS990/PYOtherRevenueAmt0395270
IRS990/PYProgramServiceRevenueAmt02120
IRS990/PYRevenuesLessExpensesAmt0645231
IRS990/PYSalariesCompEmpBnftPaidAmt01578505
IRS990/PYTotalExpensesAmt02213567
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02858798
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt074960
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01634
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01434000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01424000
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt072071
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0192051
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0264122
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02508516
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt074874
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0172082
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0246956
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0272718
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1477653
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred outflows
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Lease asset - building
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061687
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11322312
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2489303
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred inflows
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Pension liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Lease liability
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02583476
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2024, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Charter School files informational returns in the U.S, federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0146945
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0750371
IRS990ScheduleD/TotalExpensesPerForm990Amt02508516
IRS990ScheduleD/TotalLiabilityAmt01873302
IRS990ScheduleD/TotalRevenuePerForm990Amt02583476
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02583476
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02508516
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0During the student registration period all students are directed to our website handbook and policies. This policy is included in those materials.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Organization receives financial aid and assistance from the Minnesota Department of Education and the U.S. Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0139254
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $1M-$5M nonprofits