Civic Intelligence

Friends of St Croix Preparatory Academy

EIN 27-0126330 • 501(c)3 • Stillwater, MN

Profile

To design and implement scpa's strategies related to facilities and capital development.

4260 Stagecoach Trail NorthStillwater, MN 55082

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.14x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

12.40x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

60th percentile

9.3%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$165,591

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

38th percentile

1.1%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

3.2%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$22,805,233

Up $238,722 (+1.1%) from 2023

Liabilities

Up

$26,049,730

Up $42,973 (+0.2%) from 2023

Net Assets

Up

-$3,244,497

Up $195,749 (+5.7%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin60th percentile

Revenue

Up

$2,100,109

Up $64,331 (+3.2%) from 2023

Expenses

Up

$1,904,360

Up $30,376 (+1.6%) from 2023

Net Income

Up

$195,749

Up $33,955 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$40M$30M$20M$10M$0-$10MAssets 2011: $19,436,973Liabilities 2011: $21,967,357Net Assets 2011: -$2,530,3842011Assets 2012: $19,142,290Liabilities 2012: $21,816,513Net Assets 2012: -$2,674,2232012Assets 2013: $24,252,039Liabilities 2013: $27,260,755Net Assets 2013: -$3,008,7162013Assets 2014: $23,150,004Liabilities 2014: $26,395,423Net Assets 2014: -$3,245,4192014Assets 2015: $22,702,816Liabilities 2015: $26,076,355Net Assets 2015: -$3,373,5392015Assets 2016: $22,277,947Liabilities 2016: $25,760,768Net Assets 2016: -$3,482,8212016Assets 2017: $26,530,356Liabilities 2017: $30,589,669Net Assets 2017: -$4,059,3132017Assets 2018: $25,242,029Liabilities 2018: $29,274,655Net Assets 2018: -$4,032,6262018Assets 2019: $24,447,403Liabilities 2019: $28,419,245Net Assets 2019: -$3,971,8422019Assets 2020: $23,815,025Liabilities 2020: $27,707,977Net Assets 2020: -$3,892,9522020Assets 2021: $23,350,474Liabilities 2021: $27,081,575Net Assets 2021: -$3,731,1012021Assets 2022: $22,899,223Liabilities 2022: $26,501,263Net Assets 2022: -$3,602,0402022Assets 2023: $22,566,511Liabilities 2023: $26,006,757Net Assets 2023: -$3,440,2462023Assets 2024: $22,805,233Liabilities 2024: $26,049,730Net Assets 2024: -$3,244,4972024

Highlighted filing

2024

Assets$22,805,233
Liabilities$26,049,730
Net Assets-$3,244,497
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,000,5512011Expenses 2012: $2,034,4182012Expenses 2013: $2,442,5472013Revenue 2014: $2,056,495Expenses 2014: $2,293,198Net Income 2014: -$236,7032014Revenue 2015: $2,120,313Expenses 2015: $2,248,433Net Income 2015: -$128,1202015Revenue 2016: $2,123,857Expenses 2016: $2,233,139Net Income 2016: -$109,2822016Revenue 2017: $1,887,839Expenses 2017: $2,464,331Net Income 2017: -$576,4922017Revenue 2018: $1,864,847Expenses 2018: $1,837,965Net Income 2018: $26,8822018Revenue 2019: $1,905,008Expenses 2019: $1,844,224Net Income 2019: $60,7842019Revenue 2020: $1,932,539Expenses 2020: $1,853,649Net Income 2020: $78,8902020Revenue 2021: $1,930,574Expenses 2021: $1,768,723Net Income 2021: $161,8512021Revenue 2022: $1,927,037Expenses 2022: $1,788,602Net Income 2022: $138,4352022Revenue 2023: $2,035,778Expenses 2023: $1,873,984Net Income 2023: $161,7942023Revenue 2024: $2,100,109Expenses 2024: $1,904,360Net Income 2024: $195,7492024

Highlighted filing

2024

Revenue$2,100,109
Expenses$1,904,360
Net Income$195,749
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,805,233
Liabilities
$26,049,730
Net assets
-$3,244,497
Revenue
$2,100,109
Expenses
$1,904,360
Net income
$195,749
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.8$26.0$3.24$2.10$1.90$0.20
2023Detailed filing. Detailed filing data is available for this year.$22.6$26.0$3.44$2.04$1.87$0.16
2022Detailed filing. Detailed filing data is available for this year.$22.9$26.5$3.60$1.93$1.79$0.14
2021Detailed filing. Detailed filing data is available for this year.$23.4$27.1$3.73$1.93$1.77$0.16
2020Detailed filing. Detailed filing data is available for this year.$23.8$27.7$3.89$1.93$1.85$0.08
2019Detailed filing. Detailed filing data is available for this year.$24.4$28.4$3.97$1.91$1.84$0.06
2018Detailed filing. Detailed filing data is available for this year.$25.2$29.3$4.03$1.86$1.84$0.03
2017Detailed filing. Detailed filing data is available for this year.$26.5$30.6$4.06$1.89$2.46$0.58
2016Detailed filing. Detailed filing data is available for this year.$22.3$25.8$3.48$2.12$2.23$0.11
2015Detailed filing. Detailed filing data is available for this year.$22.7$26.1$3.37$2.12$2.25$0.13
2014Detailed filing. Detailed filing data is available for this year.$23.2$26.4$3.25$2.06$2.29$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$27.3$3.01$2.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.1$21.8$2.67$2.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$22.0$2.53$2.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,100,109
Mission and Program Overview

Mission

To design and implement scpa's strategies related to facilities and capital development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,663,202$18,171,529▼ $491,673
Savings and Temporary Cash Investments$3,215,484$3,368,719▲ $153,235
Cash and Non-Interest-Bearing Accounts$686,652$688,192▲ $1,540
Prepaid Expenses and Deferred Charges$1,173--
Total Assets$22,566,511$22,805,233▲ $238,722
Other Assets Total$0$576,793▲ $576,793
Liabilities
Tax Exempt Bond Liabilities$25,352,475$25,268,332▼ $84,143
Accounts Payable and Accrued Expenses-$418,641-
Other Liabilities$654,282$362,757▼ $291,525
Total Liabilities$26,006,757$26,049,730▲ $42,973
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,233,180$398,661▼ $834,519
Net Assets Without Donor Restrictions$-4,673,426$-3,643,158▲ $1,030,268
Total Net Assets Fund Balance$-3,440,246$-3,244,497▲ $195,749
Total Liabilities and Net Assets / Fund Balance$22,566,511$22,805,233▲ $238,722

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,073,769$8,406,669$24,480,438
Land$2,080,000-$2,080,000
Equipment$17,760$10,896$28,656
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleOtherTotal
William BlotskeDirector of Building$141,731$141,731

Board Members and Trustees

NameTitle
Kelly GutierrezED of Finance and Operations
Dan MelhsMember
Kristine FischerMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Egan CompanyConstruction Services11611 Business Park Blvd N, Champlin, MN 55316$106,817
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,965,452
Investment Income
$134,657
Other Revenue
$0
Change in Net Assets
$195,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,904,360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,020,240--$1,020,240
Depreciation Depletion$727,835--$727,835
Fees for Services Other$69,905$26,041-$95,946
Other Expenses$56,064--$56,064
Office Expenses$3,102--$3,102
Insurance$1,173--$1,173
Total Functional Expenses$1,878,319$26,041$0$1,904,360
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Due to Other Funds$362,757

Bond Issues

BondIssuerIssuedIssue PricePurpose
ABaytown Township Minnesota2016-08-31$29,235,000To refund existing bond issuance and finance construction of athletic fields

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$29,625,176$23,441,202$2,890,000$587,918

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 member of the corporation is St. Croix Preparatory Academy.”

Form 990, Part VI, Section A, line 7A

“St. Croix Preparatory Academy, the sole member, shall appoint the directors.”

Form 990, Part VI, Section A, line 7B

“The Organization does not have any committies 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 accounting firm and reviewed by the school's management/ The reviewed draft of the Form 990 is provided to the board electronically prior to filing with the IRS.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents and financial statements available to the public upon request, and they do not have a conflict of interest policy.”

Filing and Contact Details

Filer

Filer Name
Friends of St Croix Preparatory Academy
EIN
27-0126330
Phone
6513955900
Address
4260 Stagecoach Trail North, Stillwater, MN 55082

Signing Officer

Name
Kelly Gutierrez
Title
ED of Finance and Operations
Phone
6513955900
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Gutierrez
Formed
2005
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
2
Employees
0
Volunteers
4

Preparer

Firm
Abdo LLP
Address
5201 Eden Ave Ste 250, Edina, MN 55436
Preparer
Steven D Anseth CPA
Phone
9528359090
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

“The Organization follows a modified accrual method of accounting as prescribed by the Minnesota Department of Education. The government wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and simila items are recognized when all eligibility requirements imposed by the provider have been met.”

Form 990, Part XII, Line 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

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

Raw XML AppendixShowing 400 of 454 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.

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IRS990/BooksInCareOfDetail/PhoneNum06513955900
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt03368719
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
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IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0900103622
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0St Croix Preparatory Academy
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt016073769
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08406669
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt024480438
IRS990ScheduleD/EquipmentGrp/BookValueAmt017760
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010896
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028656
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02080000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0362757
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Other Funds
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2024, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Charter School files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018171529
IRS990ScheduleD/TotalLiabilityAmt0362757
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0149046
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt011400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt05145
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Kelly Gutierrez
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ED of Finance and Operations
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0165591
IRS990ScheduleJ/SeverancePaymentInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02016-08-31
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0416136615
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0073225AYD
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt029235000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0Baytown Township Minnesota
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0To refund existing bond issuance and finance construction of athletic fields
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt03900000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt01696056
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0587918
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt023441202
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt02890000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt029625176
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The member of the corporation is St. Croix Preparatory Academy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1St. Croix Preparatory Academy, the sole member, shall appoint the directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization does not have any committies that have authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is prepared by an independent accounting firm and reviewed by the school's management/ The reviewed draft of the Form 990 is provided to the board electronically prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization makes its governing documents and financial statements available to the public upon request, and they do not have a conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization follows a modified accrual method of accounting as prescribed by the Minnesota Department of Education. The government wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and simila items are recognized when all eligibility requirements imposed by the provider have been met.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The process for oversight and selection of an independent accountant has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0St Croix Preparatory Academy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0900103622
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04260 Stagecoach Trail North
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Stillwater
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055082
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt025352475
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt025268332
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt022566511
IRS990/TotalAssetsEOYAmt022805233
IRS990/TotalAssetsGrp/BOYAmt022566511
IRS990/TotalAssetsGrp/EOYAmt022805233
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026041
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01878319
IRS990/TotalFunctionalExpensesGrp/TotalAmt01904360
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026006757
IRS990/TotalLiabilitiesEOYAmt026049730
IRS990/TotalLiabilitiesGrp/BOYAmt026006757
IRS990/TotalLiabilitiesGrp/EOYAmt026049730
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-3440246

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