Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
990 • Fiscal year 2022 • EIN 20-0608568
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 3.4% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Up$2,621,611
Up $1,135,703 (+76%) from 2021
Net Assets
Down$164,251
Down $185,309 (-53%) from 2021
Liabilities
Up$2,457,360
Up $1,321,012 (+116%) from 2021
Revenue
Up$2,225,122
Up $254,217 (+13%) from 2021
Expenses
Up$2,410,431
Up $322,186 (+15%) from 2021
Net Income
Down-$185,309
Down $67,969 (-58%) from 2021
Learn by doing. Embrace your place in the world. Prepare for the future. And make friends along the way.
We bring together environmental education and project-based learning to empower students.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $20,152 | $1,017,318 | ▲ $997,166 |
| Pledges and Grants Receivable | $350,843 | $387,905 | ▲ $37,062 |
| Cash and Non-Interest-Bearing Accounts | $234,073 | $269,420 | ▲ $35,347 |
| Prepaid Expenses and Deferred Charges | $8,944 | $30,314 | ▲ $21,370 |
| Accounts Receivable | $4,895 | $0 | ▼ $4,895 |
| Total Assets | $1,485,908 | $2,621,611 | ▲ $1,135,703 |
| Other Assets Total | $867,001 | $916,654 | ▲ $49,653 |
| Liabilities | |||
| Other Liabilities | $980,340 | $2,293,140 | ▲ $1,312,800 |
| Accounts Payable and Accrued Expenses | $156,008 | $164,220 | ▲ $8,212 |
| Total Liabilities | $1,136,348 | $2,457,360 | ▲ $1,321,012 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $349,214 | $164,251 | ▼ $184,963 |
| Net Assets With Donor Restrictions | $346 | $0 | ▼ $346 |
| Total Net Assets Fund Balance | $349,560 | $164,251 | ▼ $185,309 |
| Total Liabilities and Net Assets / Fund Balance | $1,485,908 | $2,621,611 | ▲ $1,135,703 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $977,106 | $162,851 | $1,139,957 |
| Equipment | $40,212 | $97,084 | $137,296 |
| Other Assets Org | $916,654 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Josh MacLachlan | Board Chair/Treasurer/Teacher | FT | $66,861 | $9,550 | $76,411 |
| David Gunderman | Member/Teacher | FT | $50,048 | $8,096 | $58,144 |
| Name | Title |
|---|---|
| Brenda Johnson | Member |
| Christy Dickinson | Member |
| David Massey | Member |
| Rachael McNamera | Member |
| Tenille Warren | Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,798,805 |
| Other Expenses | $611,626 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $986,064 | $67,138 | - | $1,053,202 |
| Pension Plan Contributions | $337,647 | $28,289 | - | $365,936 |
| Other Employee Benefits | $144,264 | $28,964 | - | $173,228 |
| Current Officers, Directors, Trustees, and Key Employees | $112,365 | $7,651 | - | $120,016 |
| Fees for Services Other | $80,157 | $14,718 | - | $94,875 |
| Fees for Services Management | - | $87,506 | - | $87,506 |
| Payroll Taxes | $81,357 | $5,066 | - | $86,423 |
| Office Expenses | $28,994 | $9,621 | - | $38,615 |
| Occupancy | $32,711 | - | - | $32,711 |
| Information Technology | $22,085 | $9,463 | - | $31,548 |
| Insurance | $16,173 | - | - | $16,173 |
| Depreciation Depletion | $12,180 | $545 | - | $12,725 |
| Travel | $8,022 | - | - | $8,022 |
| Other Expenses | $8,010 | $0 | - | $8,010 |
| All Other Expenses | $6,639 | - | - | $6,639 |
| Conferences and Meetings | $3,780 | $101 | - | $3,881 |
| Total Functional Expenses | $2,134,292 | $276,139 | $0 | $2,410,431 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,410,431 |
| Total Expenses per Audited Statements | $2,410,431 |
| Total Expenses per Form 990 | $2,410,431 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lease Liability | $992,959 |
| Pension liability | $699,715 |
| Deferred inflow of resources | $600,466 |
“The Organization delegates management duties to a third party and they are under direct supervision of the Board.”
“Copies of the 990 were distributed to all board members prior to filing.”
“A written conflict of interest policy dictates that board members disclose annually any conflicts of interest.”
“Compensation of management and other key employees is reviewed and determined by the Board of Directors.”
“Academic Arts High School makes its governing documents, conflict of interest policy, and financial statements available upon request.”
“This process has not changed from the prior year.”
“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, 2022, 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 open. No returns are currently under examination in any tax jurisdiction.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 156008 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 164220 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4895 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | We bring together environmental education and project-based learning to empower students. |
| IRS990/AllOtherContributionsAmt | 0 | 1712 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6639 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6639 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6514577427 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 60 Marie Ave E |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | West St Paul |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55118 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 234073 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 269420 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7651 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 112365 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 120016 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 101 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3780 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3881 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2224649 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 611626 |
| IRS990/CYOtherRevenueAmt | 0 | 473 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -185309 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1798805 |
| IRS990/CYTotalExpensesAmt | 0 | 2410431 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2225122 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 545 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 12180 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12725 |
| IRS990/Desc | 0 | Academic Arts High School provides education to students in grades 7-12. Accomplishments centered around students participating in a curriculum built around individualized learning plans, student related projects, small student centered seminars, public presentations, and multidisciplinary research projects. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 346 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 28 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2134292 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 87506 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 87506 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 14718 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 80157 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 94875 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 9550 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 8096 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Josh MacLachlan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Tenille Warren |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rachael McNamera |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | David Gunderman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Christy Dickinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | David Massey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Brenda Johnson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 66861 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 50048 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Chair/Treasurer/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Member/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 2222937 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2225122 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 9463 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 22085 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 31548 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16173 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16173 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 259935 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 20152 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1017318 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1277253 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Learn by doing. Embrace your place in the world. Prepare for the future. And make friends along the way. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 349560 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 164251 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 349214 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 164251 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 32711 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32711 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 9621 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 28994 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 38615 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 867001 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 916654 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 28964 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 144264 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 173228 |
| IRS990/OtherExpensesGrp/Desc | 0 | Lease Expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues & Memberships |
| IRS990/OtherExpensesGrp/Desc | 2 | Food Service |
| IRS990/OtherExpensesGrp/Desc | 3 | Equipment |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 530 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 14693 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1854 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 240536 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 957 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 12351 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8010 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 241066 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15650 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14205 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8010 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 980340 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2293140 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellanous Revenue |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Pension Revenue |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 469 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 4 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 469 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 4 |
| IRS990/OtherRevenueTotalAmt | 0 | 473 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 67138 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 986064 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1053202 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5066 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 81357 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 86423 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 28289 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 337647 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 365936 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 350843 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 387905 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 8944 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 30314 |
| IRS990/PrincipalOfficerNm | 0 | Josh MacLachlan |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1963340 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 572845 |
| IRS990/PYOtherRevenueAmt | 0 | 7565 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -117340 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1515400 |
| IRS990/PYTotalExpensesAmt | 0 | 2088245 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1970905 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -185309 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 977106 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 162851 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1139957 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 40212 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 97084 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 137296 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2410431 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 916654 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows of Resources |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 699715 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 600466 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 992959 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Pension liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Deferred inflow of resources |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Lease Liability |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2225122 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2022, 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 open. No returns are currently under examination in any tax jurisdiction. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1017318 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 916654 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2410431 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2293140 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2225122 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2225122 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2410431 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Non discrimination posters are posted in the entryway. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | The School receives federal and state funding. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization delegates management duties to a third party and they are under direct supervision of the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Copies of the 990 were distributed to all board members prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A written conflict of interest policy dictates that board members disclose annually any conflicts of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Compensation of management and other key employees is reviewed and determined by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Academic Arts High School makes its governing documents, conflict of interest policy, and financial statements available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | This process has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2c: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 2621611 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1485908 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2621611 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2224649 |
| IRS990/TotalEmployeeCnt | 0 | 28 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 276139 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2134292 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2410431 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1136348 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2457360 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1136348 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2457360 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 349560 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 164251 |
| IRS990/TotalOtherCompensationAmt | 0 | 17646 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2134292 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 116909 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 473 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2225122 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1485908 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2621611 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 8022 |
| IRS990/TravelGrp/TotalAmt | 0 | 8022 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 60 Marie Ave E |
| IRS990/USAddress/CityNm | 0 | West St Paul |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55118 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | www.academicarts.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.