Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Laura Jeffrey Academy
990 • Fiscal year 2016 • EIN 20-0901562
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
2.37x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 2.7% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Up$698,265
Up $157,014 (+29%) from 2015
Net Assets
Down-$959,075
Down $5,497 (-0.6%) from 2015
Liabilities
Up$1,657,340
Up $162,511 (+11%) from 2015
Revenue And Expenses
Revenue
Up$2,439,126
Up $195,549 (+8.7%) from 2015
Expenses
Up$2,444,623
Up $51,852 (+2.2%) from 2015
Net Income
Up-$5,497
Up $143,697 (+96%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- Jan 21, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $2,439,126
Mission and Program Overview
Mission
Educational delivery for grades 5-8 with a unique year round, girl focused educational experience.
Provide education to students in grades 5-8.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $275,481 | $342,774 | ▲ $67,293 |
| Prepaid Expenses and Deferred Charges | $31,938 | $35,513 | ▲ $3,575 |
| Land, Buildings, and Equipment, Net | $28,708 | $27,189 | ▼ $1,519 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $28,708 | $27,189 | ▼ $1,519 |
| Cash and Non-Interest-Bearing Accounts | $24,463 | $24,087 | ▼ $376 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-982,286 | $-986,264 | ▼ $3,978 |
| Total Assets | $541,251 | $698,265 | ▲ $157,014 |
| Other Assets Total | $180,661 | $268,702 | ▲ $88,041 |
| Liabilities | |||
| Other Liabilities | $1,436,034 | $1,508,095 | ▲ $72,061 |
| Accounts Payable and Accrued Expenses | $58,795 | $149,245 | ▲ $90,450 |
| Total Liabilities | $1,494,829 | $1,657,340 | ▲ $162,511 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-953,578 | $-959,075 | ▼ $5,497 |
| Total Liabilities and Net Assets / Fund Balance | $541,251 | $698,265 | ▲ $157,014 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $27,189 | $223,514 | $250,703 |
| Other Assets Org | $268,702 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jennifer Rohde | Executive Director | FT | $57,140 | $8,904 | $66,044 |
| Anna Robinson | Member | FT | $56,544 | $8,574 | $65,118 |
Board Members and Trustees
| Name | Title |
|---|---|
| Cindy Reuther | Co-Chair |
| Devavani Chatterjea | Co-Chair |
| Danielle Jones-Glaser | Member |
| Laurie Hamre | Member |
| Maggie Struck | Member |
| Sharon Gifford | Member |
| Annie Hotop | Secretary |
| Jason Fritts | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Minnehaha Transportation Inc | Transportation | 2507 Walnut Street, Roseville, MN 55113 | $109,516 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $242,737
- Program Service Revenue
- $2,196,389
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $46,805
- Change in Net Assets
- $-5,497
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,136,591
- Revenue Not Reported on Financial Statements
- $302,535
- Revenue Not Reported on Form 990
- $302,535
- Other Revenue Adjustments
- $302,535
- Total Revenue per Audited Statements
- $2,439,126
- Total Revenue per Form 990
- $2,439,126
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,514,663 |
| Other Expenses | $929,960 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,007,429 | $79,358 | - | $1,086,787 |
| Occupancy | $334,561 | $5,567 | - | $340,128 |
| Fees for Services Other | $153,418 | $38,782 | - | $192,200 |
| Current Officers, Directors, Trustees, and Key Employees | $55,917 | $70,000 | - | $125,917 |
| Other Employee Benefits | $100,505 | $11,536 | - | $112,041 |
| Payroll Taxes | $88,775 | $9,645 | - | $98,420 |
| Pension Plan Contributions | $75,790 | $15,708 | - | $91,498 |
| Other Expenses | $50,351 | - | - | $50,351 |
| Office Expenses | $40,812 | $8,433 | - | $49,245 |
| Fees for Services Accounting | - | $45,311 | - | $45,311 |
| Information Technology | $17,615 | - | - | $17,615 |
| Conferences and Meetings | $11,614 | $609 | - | $12,223 |
| Insurance | - | $10,203 | - | $10,203 |
| Depreciation Depletion | $5,384 | - | - | $5,384 |
| Interest | - | $3,292 | - | $3,292 |
| Payments to Affiliates | $1,045 | $1,332 | - | $2,377 |
| All Other Expenses | $459 | - | - | $459 |
| Total Functional Expenses | $2,144,847 | $299,776 | $0 | $2,444,623 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,446,356 |
| Total Expenses per Form 990 | $2,444,623 |
| Expenses per Audited Statements | $2,142,088 |
| Expenses Not Reported on Form 990 | $304,268 |
| Expenses Not Reported on Financial Statements | $302,535 |
| Other Expense Adjustments | $302,535 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| 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
| Liability | Amount |
|---|---|
| Net Pension Liability | $1,269,778 |
| Pension Plan Deferments | $238,317 |
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 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, line 11
“The Form 990 is prepared by an independent accounting firm. Once the Form is completed, it is given to the Executive Director for review before it is signed and filed.”
Form 990, Part VI, Section B, line 12C
“Board members sign a conflict of interest statement annually. The Board also reviews the conflict of interest policy annually and makes changes as necessary.”
Form 990, Part VI, Section B, line 15
“An annual review is completed by the governing board. The Finance Committee of the Board reviews compensation and recommend approval by the board. A written agreement is put in place.”
Form 990, Part VI, Section C, line 19
“Governing documents, conflict of interest policy and financial statements are provided upon request.”
FORM 990, PART VI, SECTION A, LINE 1B:
“A member of the board is a teacher at the Academy. Minnesota State Statute 124D.10 requires the board to have atleast one, employed or contracted teacher on the board.”
Filing and Contact Details
Filer
- Filer Name
- Laura Jeffrey Academy
- EIN
- 20-0901562
- Phone
- 6514146000
- Address
- 1550 Summit Avenue, St Paul, MN 55105
Signing Officer
- Name
- Jennifer Rohde
- Title
- Executive Director
- Phone
- 6514146000
- Signed
- 2017-01-21
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jennifer Rohde
- Formed
- 2004
- Legal Domicile
- Mn
- Voting Board Members
- 9
- Independent Board Members
- 8
- Employees
- 46
- Volunteers
- 50
Preparer
- Firm
- Malloy Montague Karnowski Radosevich
- Address
- 5353 Wayzata Blvd Suite 410, Minneapolis, MN 55416
- Preparer
- Thomas A Karnowski
- Phone
- 9525450424
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 2C:
“The board assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant annually. This process has not changed from the prior year.”
Authoizer
“The Academy is required to have an Authorizer to monitor its operations in order to maintain its charter. The Academy's approved Authorizer during the fiscal year 2016 was the Audubon Center of the North Woods, Minnesota.”
FORM 990, PART XI, LINE 4:
“Page 12, line 4 states a fund balance deficit at the beginning of the year of $953,578. This does not agree with the prior year return ending fund balance deficit of $1,014,566. On the 2014 990 return page 12, an ending fund balance deficit of $1,014,566 was calculated. That amount did not agree with the fund balance deficit on page 11 of $953,578. This difference was a result of expenses on the Statement of Functional Expenses being overstated by $60,988. On form 990 page 10 line 11a, we made a journal entry to reclass $60,988 of expenses from line 11g (other). The ending amount of $65,493 in row 11g column C, does not reflect that journal entry and should have been $4,505. This resulted in the overstatement of expenses. The total expenses should have been $2,331,783, resulting in the ending fund balance deficit of $953,578 as shown on page 11.”
Related Organization Compensation
“Made an effort to obtain information on compensation, if any, was paid from a related organization. No responses or transactions were noted.”
Financial Statement Notes
Part X, Line 2:
“The Academy is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). The Academy is subject to tax on income from any unrelated business. On July 1, 2009, the Academy adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Academy has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Academy believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2016.”
Part XI, Line 2D - Other Adjustments:
“Revenues reported by LJA Building Company 302,535.”
Part XI, Line 4B - Other Adjustments:
“Rent from LJA Building Company 302,535.”
Part XII, Line 2D - Other Adjustments:
“Expenses reported by related party - LJA Building Company 304,268.”
Part XII, Line 4B - Other Adjustments:
“Rent paid to related party - LJA Building Company 302,535.”
Raw XML AppendixShowing 400 of 507 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 58795 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 149245 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 275481 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 342774 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Provide education to students in grades 5-8. |
| IRS990/AllOtherContributionsAmt | 0 | 46805 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 459 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 459 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Dieci School Finance LLC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6516366358 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2151 Hamline Ave N Suite 212 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Roseville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55113 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | -982286 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | -986264 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 24463 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 24087 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 70000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 55917 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 125917 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 609 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 11614 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 12223 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 109516 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2507 Walnut Street |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Roseville |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 55113 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | Minnehaha Transportation Inc |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Transportation |
| IRS990/ContriRptFundraisingEventAmt | 0 | 6309 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 242737 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 929960 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2196389 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -5497 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1514663 |
| IRS990/CYTotalExpensesAmt | 0 | 2444623 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2439126 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5384 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5384 |
| IRS990/Desc | 0 | To provide students in grades five through eight the experiences and skills that produce self-assurance, personal, and academic success. During the fiscal year ended June 30, 2016 the Academy served an estimated 130 students. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 46 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2144847 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 45311 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 45311 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 38782 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 153418 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 192200 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| 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/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 8574 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 8904 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Devavani Chatterjea |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jason Fritts |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Danielle Jones-Glaser |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Annie Hotop |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Anna Robinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Maggie Struck |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Laurie Hamre |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Sharon Gifford |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Cindy Reuther |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Jennifer Rohde |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 56544 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 57140 |
| 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Co-Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Co-Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 6309 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 189623 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2439126 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 17615 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 17615 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 10203 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10203 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 3292 |
| IRS990/InterestGrp/TotalAmt | 0 | 3292 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 223514 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 28708 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 27189 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 250703 |
| 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 | Educational delivery for grades 5-8 with a unique year round, girl focused educational experience. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -953578 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -959075 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5567 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 334561 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 340128 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8433 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 40812 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 49245 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 180661 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 268702 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 11536 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 100505 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 112041 |
| IRS990/OtherExpensesGrp/Desc | 0 | Transportation |
| IRS990/OtherExpensesGrp/Desc | 1 | Food |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 201172 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 50351 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 201172 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 50351 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1436034 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1508095 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 79358 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1007429 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1086787 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt | 0 | 1332 |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 1045 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 2377 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9645 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 88775 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 98420 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 28708 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 27189 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 15708 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 75790 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 91498 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 31938 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 35513 |
| IRS990/PrincipalOfficerNm | 0 | Jennifer Rohde |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Federal and State Sour |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other Educational Purp |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2096266 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 100123 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2096266 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 100123 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 834 |
| IRS990/PYContributionsGrantsAmt | 0 | 236511 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 982878 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2007066 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -149194 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1409059 |
| IRS990/PYTotalExpensesAmt | 0 | 2392771 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2243577 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -5497 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| 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 | 2196389 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 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/EquipmentGrp/BookValueAmt | 0 | 27189 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 223514 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 250703 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 304268 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 302535 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2142088 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 268702 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Pension Plan Deferments |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 304268 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 302535 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1269778 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 238317 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Net Pension Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Pension Plan Deferments |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 302535 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 302535 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 302535 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 302535 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2136591 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Academy is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). The Academy is subject to tax on income from any unrelated business. On July 1, 2009, the Academy adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Academy has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Academy believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Revenues reported by LJA Building Company 302,535. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Rent from LJA Building Company 302,535. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | Expenses reported by related party - LJA Building Company 304,268. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | Rent paid to related party - LJA Building Company 302,535. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 27189 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 268702 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2444623 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1508095 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2439126 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2439126 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2446356 |
| 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 | The Board policy is posted at the school site and provided to students and staff when enrolled or hired. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | The Academy receives federal and state aid for the purpose of providing education services to its students. |
| 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 Form 990 is prepared by an independent accounting firm. Once the Form is completed, it is given to the Executive Director for review before it is signed and filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Board members sign a conflict of interest statement annually. The Board also reviews the conflict of interest policy annually and makes changes as necessary. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | An annual review is completed by the governing board. The Finance Committee of the Board reviews compensation and recommend approval by the board. A written agreement is put in place. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Governing documents, conflict of interest policy and financial statements are provided upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The board assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant annually. This process has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Academy is required to have an Authorizer to monitor its operations in order to maintain its charter. The Academy's approved Authorizer during the fiscal year 2016 was the Audubon Center of the North Woods, Minnesota. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | A member of the board is a teacher at the Academy. Minnesota State Statute 124D.10 requires the board to have atleast one, employed or contracted teacher on the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Page 12, line 4 states a fund balance deficit at the beginning of the year of $953,578. This does not agree with the prior year return ending fund balance deficit of $1,014,566. On the 2014 990 return page 12, an ending fund balance deficit of $1,014,566 was calculated. That amount did not agree with the fund balance deficit on page 11 of $953,578. This difference was a result of expenses on the Statement of Functional Expenses being overstated by $60,988. On form 990 page 10 line 11a, we made a journal entry to reclass $60,988 of expenses from line 11g (other). The ending amount of $65,493 in row 11g column C, does not reflect that journal entry and should have been $4,505. This resulted in the overstatement of expenses. The total expenses should have been $2,331,783, resulting in the ending fund balance deficit of $953,578 as shown on page 11. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Made an effort to obtain information on compensation, if any, was paid from a related organization. No responses or transactions were noted. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 2C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | AUTHOIZER |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION A, LINE 1B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 4: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | RELATED ORGANIZATION COMPENSATION |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $698,265
- Liabilities
- $1,657,340
- Net assets
- -$959,075
- Revenue
- $2,439,126
- Expenses
- $2,444,623
- Net income
- -$5,497