Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
990 • Fiscal year 2023 • EIN 20-0608568
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 3.1% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$2,471,317
Down $150,294 (-5.7%) from 2022
Net Assets
Down$2,413
Down $161,838 (-99%) from 2022
Liabilities
Up$2,468,904
Up $11,544 (+0.5%) from 2022
Revenue
Up$2,450,683
Up $225,561 (+10%) from 2022
Expenses
Up$2,612,521
Up $202,090 (+8.4%) from 2022
Net Income
Up-$161,838
Up $23,471 (+13%) from 2022
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 | $1,017,318 | $1,058,635 | ▲ $41,317 |
| Cash and Non-Interest-Bearing Accounts | $269,420 | $367,554 | ▲ $98,134 |
| Pledges and Grants Receivable | $387,905 | $304,823 | ▼ $83,082 |
| Prepaid Expenses and Deferred Charges | $30,314 | $24,659 | ▼ $5,655 |
| Accounts Receivable | $0 | $0 | → $0 |
| Total Assets | $2,621,611 | $2,471,317 | ▼ $150,294 |
| Other Assets Total | $916,654 | $715,646 | ▼ $201,008 |
| Liabilities | |||
| Other Liabilities | $2,293,140 | $2,273,673 | ▼ $19,467 |
| Accounts Payable and Accrued Expenses | $164,220 | $195,231 | ▲ $31,011 |
| Total Liabilities | $2,457,360 | $2,468,904 | ▲ $11,544 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $164,251 | $2,413 | ▼ $161,838 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $164,251 | $2,413 | ▼ $161,838 |
| Total Liabilities and Net Assets / Fund Balance | $2,621,611 | $2,471,317 | ▼ $150,294 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $814,255 | $325,702 | $1,139,957 |
| Equipment | $178,644 | $128,195 | $306,839 |
| Other Land Buildings | $65,736 | $10,401 | $76,137 |
| Other Assets Org | $715,646 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Josh MacLachlan | Treasurer/Teacher | FT | $68,969 | $7,425 | $76,394 |
| David Gunderman | Board Chair/Teacher | FT | $50,376 | $5,640 | $56,016 |
| David Sorenson | Member/Teacher | FT | $23,164 | $2,141 | $25,305 |
| Name | Title |
|---|---|
| Amber Nelson | Member |
| David Massey | Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,897,785 |
| Other Expenses | $714,736 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $928,300 | $94,368 | - | $1,022,668 |
| Pension Plan Contributions | $347,518 | $33,692 | - | $381,210 |
| Current Officers, Directors, Trustees, and Key Employees | $197,233 | $20,050 | - | $217,283 |
| Other Employee Benefits | $152,445 | $29,424 | - | $181,869 |
| Occupancy | $158,951 | $1,345 | - | $160,296 |
| Fees for Services Management | - | $101,747 | - | $101,747 |
| Payroll Taxes | $85,010 | $9,745 | - | $94,755 |
| Fees for Services Other | $82,077 | $7,492 | - | $89,569 |
| Information Technology | $66,891 | $8,548 | - | $75,439 |
| Office Expenses | $41,285 | $2,653 | - | $43,938 |
| Travel | $36,904 | - | - | $36,904 |
| Depreciation Depletion | $30,566 | $545 | - | $31,111 |
| Insurance | $14,066 | - | - | $14,066 |
| Other Expenses | $10,800 | $16,985 | - | $10,800 |
| Fees for Services Legal | - | $1,367 | - | $1,367 |
| Conferences and Meetings | $620 | $32 | - | $652 |
| All Other Expenses | $557 | - | - | $557 |
| Total Functional Expenses | $2,282,021 | $330,500 | $0 | $2,612,521 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,612,521 |
| Total Expenses per Audited Statements | $2,612,521 |
| Total Expenses per Form 990 | $2,612,521 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Pension liability | $1,356,199 |
| Lease liability | $907,896 |
| Deferred inflow of resources | $9,578 |
“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, 2023, 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.”
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 | 164220 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 195231 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 0 |
| 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 | 1952 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 557 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 557 |
| 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 | 269420 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 367554 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 20050 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 197233 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 217283 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 32 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 620 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 652 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2432407 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3 |
| IRS990/CYOtherExpensesAmt | 0 | 714736 |
| IRS990/CYOtherRevenueAmt | 0 | 11216 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7057 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -161838 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1897785 |
| IRS990/CYTotalExpensesAmt | 0 | 2612521 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2450683 |
| 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 | 30566 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 31111 |
| 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 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 40 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2282021 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1367 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1367 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 101747 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 101747 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 7492 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 82077 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 89569 |
| 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 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 5640 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 7425 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 2141 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | David Gunderman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Josh MacLachlan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | David Sorenson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Amber Nelson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | David Massey |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 50376 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 68969 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 23164 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 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/TitleTxt | 0 | Board Chair/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Member/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | 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 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 2430455 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2450683 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 8548 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 66891 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 75439 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14066 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14066 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 464298 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1017318 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1058635 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1522933 |
| 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 | 164251 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2413 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 164251 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2413 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1345 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 158951 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 160296 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2653 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 41285 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 43938 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 916654 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 715646 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 29424 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 152445 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 181869 |
| IRS990/OtherExpensesGrp/Desc | 0 | Equipment |
| IRS990/OtherExpensesGrp/Desc | 1 | Food Service |
| IRS990/OtherExpensesGrp/Desc | 2 | Dues & Memberships |
| IRS990/OtherExpensesGrp/Desc | 3 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2507 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 16985 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 107734 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 19512 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1552 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 10800 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 107734 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22019 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18537 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10800 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2293140 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2273673 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Pension Revenue |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 11216 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 11216 |
| IRS990/OtherRevenueTotalAmt | 0 | 11216 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 94368 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 928300 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1022668 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9745 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 85010 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 94755 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 33692 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 347518 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 381210 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 387905 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 304823 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 30314 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 24659 |
| IRS990/PrincipalOfficerNm | 0 | David Gunderman |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Miscellaneous Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Fees From Patrons |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6877 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 180 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6877 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 180 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2224649 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 611626 |
| IRS990/PYOtherRevenueAmt | 0 | 473 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -185309 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1798805 |
| IRS990/PYTotalExpensesAmt | 0 | 2410431 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2225122 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -161838 |
| 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 |
| IRS990/RevenueAmt | 0 | 7057 |
| 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 | 814255 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 325702 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1139957 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 178644 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 128195 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 306839 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2612521 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 715646 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred outflows of resources |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 65736 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10401 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 76137 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1356199 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 9578 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 907896 |
| 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 | 2450683 |
| 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, 2023, 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/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1058635 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 715646 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2612521 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2273673 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2450683 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2450683 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2612521 |
| 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 |
| IRS990/TotalAssetsBOYAmt | 0 | 2621611 |
| IRS990/TotalAssetsEOYAmt | 0 | 2471317 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2621611 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2471317 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2432407 |
| IRS990/TotalEmployeeCnt | 0 | 40 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 330500 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2282021 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2612521 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2457360 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2468904 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2457360 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2468904 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 164251 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2413 |
| IRS990/TotalOtherCompensationAmt | 0 | 15206 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2282021 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 7057 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 142509 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 11219 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7057 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2450683 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2621611 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2471317 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 36904 |
| IRS990/TravelGrp/TotalAmt | 0 | 36904 |
| 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 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | www.academicarts.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.