Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Lila Building Company
EIN 20-2511625 • 501(c)3 • Forest Lake, MN
Profile
To own and maintain appropriate school facilities for lease to lakes international language academy in forest lake, minnesota.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.05x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Balance Sheet
Assets
Down$34,767,103
Down $328,327 (-0.9%) from 2023
Liabilities
Down$36,128,961
Down $602,473 (-1.6%) from 2023
Net Assets
Up-$1,361,858
Up $274,146 (+17%) from 2023
Revenue
Up$2,791,742
Up $88,759 (+3.3%) from 2023
Expenses
Down$2,517,596
Down $454,943 (-15%) from 2023
Net Income
Up$274,146
Up $543,702 (+202%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $34,767,103
- Liabilities
- $36,128,961
- Net assets
- -$1,361,858
- Revenue
- $2,791,742
- Expenses
- $2,517,596
- Net income
- $274,146
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Apr 11, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $2,791,742
Mission and Program Overview
Mission
To own and maintain appropriate school facilities for lease to lakes international language academy in forest lake, minnesota.
To manage school building(s) and property leased to lakes international language academy.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $29,411,657 | $29,410,560 | ▼ $1,097 |
| Savings and Temporary Cash Investments | $5,683,773 | $5,356,543 | ▼ $327,230 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-1,636,004 | $-1,361,858 | ▲ $274,146 |
| Total Assets | $35,095,430 | $34,767,103 | ▼ $328,327 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $36,371,077 | $35,836,040 | ▼ $535,037 |
| Other Liabilities | $324,187 | $292,921 | ▼ $31,266 |
| Accounts Payable and Accrued Expenses | $36,170 | $0 | ▼ $36,170 |
| Total Liabilities | $36,731,434 | $36,128,961 | ▼ $602,473 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-1,636,004 | $-1,361,858 | ▲ $274,146 |
| Total Liabilities and Net Assets / Fund Balance | $35,095,430 | $34,767,103 | ▼ $328,327 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $27,818,531 | $5,202,761 | $33,021,292 |
| Land | $1,215,090 | - | $1,215,090 |
| Equipment | $291,282 | $214,479 | $505,761 |
| Leasehold Improvements | $85,657 | $114,657 | $200,314 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Julie Lundgren | President/lila CFO | PT | $133,022 | $133,022 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dwayne Green | Secretary |
| Jennifer May | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Wenger Corporation | Labor/engineering/stage Curtains | 555 PARK DR, Owatonna, MN 55060-0448 | $159,681 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,621,498
- Investment Income
- $170,244
- Other Revenue
- $0
- Change in Net Assets
- $274,146
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,517,596 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $1,421,347 | - | - | $1,421,347 |
| Depreciation Depletion | $543,504 | - | - | $543,504 |
| Occupancy | $535,000 | - | - | $535,000 |
| Other Expenses | $9,020 | - | - | $9,020 |
| Fees for Services Other | - | $8,725 | - | $8,725 |
| Total Functional Expenses | $2,508,871 | $8,725 | $0 | $2,517,596 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 |
|---|---|
| Due to Related Organization | $292,921 |
Bond Issues
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| B | City of Forest Lake | 2019-02-12 | $21,415,000 | CONSTRUCT ADDITIONS |
| A | City of Forest Lake | 2014-02-25 | $16,804,789 | Refund prior issue and construction |
Bond Proceeds
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| B | $20,975,443 | - | $190,000 | $417,311 |
| A | $16,871,557 | $7,003,675 | $2,185,000 | $336,096 |
Bond Financing Compliance
- Form 8038-T filed
- Yes
- Gross proceeds invested
- No
- Gross proceeds invested in GIC
- No
- Corrective action procedures
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The sole member of the organization is lakes international language academy”
Form 990, Part VI, Section A, Line 7A
“The sole member of the organization appoints all three of the lila building company board members annually.”
Form 990, Part VI, Section A, Line 7B
“The sole member of the organization has the ability to alter or repeal the organization's bylaws.”
Form 990, Part VI, Section A, Line 8B
“The organization does not have any committees that have authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by an independent accountant and reviewed in detail by the organization's president. The final draft is forwarded to the full board of directors for review and approval prior to filing. In addition, the lakes international language academy audit committee reviews the lila building company's form 990 prior to filing.”
Form 990, Part VI, Section B, Line 12C
“As a standard part of each board agenda, board directors are required to disclose any conflicts of interest or potential conflicts of interest based on the agenda. The board determines whether or not the disclosure is a conflict and whether or not the individual may remain in the room for the discussion and/or vote. Members determined to have a conflict who are allowed to remain for the discussion may only contribute material facts and answer questions. Members who have a conflict must leave the meeting for the vote. All board proceedings are documented in the minutes. If a conflict were to be discovered after a vote or meeting, the decision would be voided and the item returned to the agenda for a revote. If a transaction were to be discovered after the fact, the board and school administration would work together to determine any ramifications and make corrections, including corrective and disciplinary actions for the member with the undisclosed conflict. In addition, an annual "related parties questionnaire" is completed by the organization's board members.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d).”
Filing and Contact Details
Filer
- Filer Name
- Lila Building Company
- EIN
- 20-2511625
- Phone
- 6512526705
- Address
- 246 11TH AVE SE, FOREST LAKE, MN 55025
Signing Officer
- Name
- Julie Lundgren
- Title
- President
- Phone
- 6512526705
- Signed
- 2025-04-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Julie Lundgren
- Formed
- 2005
- Legal Domicile
- Mn
- Voting Board Members
- 3
- Independent Board Members
- 2
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Creative Planning Tax LLC
- Address
- 100 E PARK AVE STE 300, WATERLOO, IA 50703
- Preparer
- Michelle M Hekel
- Phone
- 3192346885
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 1:
“The building company follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.”
Form 990, Part I, Line 6
“The building company has no paid employees and approximately 10 volunteers: those who serve on its board, help review the tax filing, and lila administrators.”
Financial Statement Notes
PART X, LINE 2:
“The academy is exempt from income taxes under section 501(c)(3) of the internal revenue code (irc). The academy is also exempt from minnesota franchise or income tax. The academy is required to assess whether an uncertain tax position exists and if there should be recognition of a related benefit or liability in the basic financial statements. The academy has determined there are not amounts to record as assets or liabilities related to uncertain tax positions.”
Raw XML AppendixShowing 400 of 464 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 | 36170 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO MANAGE SCHOOL BUILDING(S) AND PROPERTY LEASED TO LAKES INTERNATIONAL LANGUAGE ACADEMY. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JULIE LUNDGREN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6512526705 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 246 11TH AVE SE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FOREST LAKE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55025 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 159681 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 555 PARK DR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | OWATONNA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 550600448 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | WENGER CORPORATION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LABOR/ENGINEERING/STAGE CURTAINS |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 170244 |
| IRS990/CYOtherExpensesAmt | 0 | 2517596 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2621498 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 274146 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2517596 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2791742 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 543504 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 543504 |
| IRS990/Desc | 0 | LILA BUILDING COMPANY (LBC) LEASED THREE BUILDINGS TO LAKE INTERNATIONAL LANGUAGE ACADEMY: 1) THE ORIGINAL 68,000 S.F. PROPERTY AT 246 11TH AVE SE (LOWER SCHOOL), 2) 21,000 S.F. PROPERTY AT 121 11TH AVE SE (KINDER CENTER), AND 3) 94,185 S.F. PROPERTY AT 19850 FENWAY AVE N (UPPER SCHOOL), ALL IN FOREST LAKE, MN. THE LBC HAS TWO SETS OF FACILITY BONDS PAYABLE AT THIS TIME. THE 2014 SERIES BONDS REFINANCED THE 2006 BONDS AND FUNDED THE PURCHASE OF LAND AND THE CONSTRUCTION OF THE 40,000 S.F UPPER SCHOOL. THE 2019 SERIES BONDS FUNDED THE EXPANSION OF BUILDINGS 2 AND 3 TO THEIR CURRENT SIZES. AS PART OF THE EXPANSION OF BUILDING 2, THE SINGLE FAMILY HOME AT 107 11TH AVE SE, FOREST LAKE, OWNED BY LILA BUILDING COMPANY, WAS RAZED AND THE TWO PROPERTIES COMBINED. OCCUPANCY WAS GRANTED IN 2019 FOR THE BUILDING 2 EXPANSION, AND IN JAN 2020 FOR THE BUILDING 3 EXPANSION. THE EXPANSIONS ALLOWED CAPACITY FOR THE SCHOOL TO HAVE A FULL PROGRAM FROM GRADES PRESCHOOL THROUGH 12. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2508871 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8725 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 8725 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 15278 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JULIE LUNDGREN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JENNIFER MAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DWAYNE GREEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 117744 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT/LILA CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2791742 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1421347 |
| IRS990/InterestGrp/TotalAmt | 0 | 1421347 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 170244 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 170244 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5531897 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 29411657 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 29410560 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 34942457 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO OWN AND MAINTAIN APPROPRIATE SCHOOL FACILITIES FOR LEASE TO LAKES INTERNATIONAL LANGUAGE ACADEMY IN FOREST LAKE, MINNESOTA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -1636004 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1361858 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 535000 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 535000 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIPMENT REPAIR AND MA |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9020 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9020 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 324187 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 292921 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JULIE LUNDGREN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531190 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RENT REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2621498 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2621498 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 80662 |
| IRS990/PYOtherExpensesAmt | 0 | 2972539 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2622321 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -269556 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 2972539 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2702983 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 274146 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2621498 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -1636004 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -1361858 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 5683773 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5356543 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 200393839 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | LAKES INTERNATIONAL LANGUAGE ACADEMY |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 27818531 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 5202761 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 33021292 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 291282 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 214479 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 505761 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1215090 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1215090 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 85657 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 114657 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 200314 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 292921 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED ORGANIZATION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ACADEMY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ACADEMY IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE BASIC FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 29410560 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 292921 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2014-02-25 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 1 | 2019-02-12 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 416005456 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 1 | 416005456 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | 345856AJ7 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 1 | 345856AV0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 16804789 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 1 | 21415000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | CITY OF FOREST LAKE |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 1 | CITY OF FOREST LAKE |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | REFUND PRIOR ISSUE AND CONSTRUCTION |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 1 | CONSTRUCT ADDITIONS |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 1 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 1 | B |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 0 | 8122824 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt | 1 | 16771846 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt | 0 | 182582 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt | 1 | 1147000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt | 0 | 1226380 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt | 1 | 1961132 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 0 | 336096 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 1 | 417311 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt | 0 | 7003675 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 1 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | 0 | 2185000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt | 1 | 190000 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 0 | 2014 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 1 | 2020 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 16871557 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 1 | 20975443 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SOLE MEMBER OF THE ORGANIZATION IS LAKES INTERNATIONAL LANGUAGE ACADEMY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SOLE MEMBER OF THE ORGANIZATION APPOINTS ALL THREE OF THE LILA BUILDING COMPANY BOARD MEMBERS ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SOLE MEMBER OF THE ORGANIZATION HAS THE ABILITY TO ALTER OR REPEAL THE ORGANIZATION'S BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED IN DETAIL BY THE ORGANIZATION'S PRESIDENT. THE FINAL DRAFT IS FORWARDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. IN ADDITION, THE LAKES INTERNATIONAL LANGUAGE ACADEMY AUDIT COMMITTEE REVIEWS THE LILA BUILDING COMPANY'S FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AS A STANDARD PART OF EACH BOARD AGENDA, BOARD DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST OR POTENTIAL CONFLICTS OF INTEREST BASED ON THE AGENDA. THE BOARD DETERMINES WHETHER OR NOT THE DISCLOSURE IS A CONFLICT AND WHETHER OR NOT THE INDIVIDUAL MAY REMAIN IN THE ROOM FOR THE DISCUSSION AND/OR VOTE. MEMBERS DETERMINED TO HAVE A CONFLICT WHO ARE ALLOWED TO REMAIN FOR THE DISCUSSION MAY ONLY CONTRIBUTE MATERIAL FACTS AND ANSWER QUESTIONS. MEMBERS WHO HAVE A CONFLICT MUST LEAVE THE MEETING FOR THE VOTE. ALL BOARD PROCEEDINGS ARE DOCUMENTED IN THE MINUTES. IF A CONFLICT WERE TO BE DISCOVERED AFTER A VOTE OR MEETING, THE DECISION WOULD BE VOIDED AND THE ITEM RETURNED TO THE AGENDA FOR A REVOTE. IF A TRANSACTION WERE TO BE DISCOVERED AFTER THE FACT, THE BOARD AND SCHOOL ADMINISTRATION WOULD WORK TOGETHER TO DETERMINE ANY RAMIFICATIONS AND MAKE CORRECTIONS, INCLUDING CORRECTIVE AND DISCIPLINARY ACTIONS FOR THE MEMBER WITH THE UNDISCLOSED CONFLICT. IN ADDITION, AN ANNUAL "RELATED PARTIES QUESTIONNAIRE" IS COMPLETED BY THE ORGANIZATION'S BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE BUILDING COMPANY FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE BUILDING COMPANY HAS NO PAID EMPLOYEES AND APPROXIMATELY 10 VOLUNTEERS: THOSE WHO SERVE ON ITS BOARD, HELP REVIEW THE TAX FILING, AND LILA ADMINISTRATORS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART I, LINE 6 |
| 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 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | LAKES INTERNATIONAL LANGUAGE ACADEMY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 200393839 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PUBLIC SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 246 11TH AVE SE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | FOREST LAKE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 55025 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 36371077 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 35836040 |
| IRS990/TaxExemptBondsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 35095430 |
| IRS990/TotalAssetsEOYAmt | 0 | 34767103 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 35095430 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 34767103 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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