Civic Intelligence

Hsra Building Company

EIN 27-0270417 • 501(c)3 • St Paul, MN

Profile

The organization's primary exempt purpose is to purchase, own, construct or lease a public schoolhouse on real estate for lease to high school for recording arts, a mn public charter school.

1166 University Ave WSt Paul, MN 55104

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

1.14x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

14.21x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

6th percentile

-49%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

35th percentile

$91,441

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

18th percentile

-6.0%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

18th percentile

-15%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$5,562,708

Down $1,180,404 (-18%) from 2023

Liabilities

Down

$6,078,607

Down $1,166,728 (-16%) from 2023

Net Assets

Down

-$515,899

Down $13,676 (-2.7%) from 2023

Revenue

Down

$491,885

Down $209,825 (-30%) from 2023

Expenses

Down

$505,561

Down $138,021 (-21%) from 2023

Net Income

Down

-$13,676

Down $71,804 (-124%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $355,013Liabilities 2013: $355,000Net Assets 2013: $132013Assets 2014: $354,820Liabilities 2014: $355,000Net Assets 2014: -$1802014Assets 2015: $448,136Liabilities 2015: $478,841Net Assets 2015: -$30,7052015Assets 2016: $7,836,132Liabilities 2016: $8,616,755Net Assets 2016: -$780,6232016Assets 2017: $7,285,760Liabilities 2017: $8,042,443Net Assets 2017: -$756,6832017Assets 2018: $7,117,748Liabilities 2018: $7,887,678Net Assets 2018: -$769,9302018Assets 2019: $7,039,332Liabilities 2019: $7,771,097Net Assets 2019: -$731,7652019Assets 2020: $6,971,933Liabilities 2020: $7,659,289Net Assets 2020: -$687,3562020Assets 2021: $6,880,459Liabilities 2021: $7,527,623Net Assets 2021: -$647,1642021Assets 2022: $6,815,650Liabilities 2022: $7,376,001Net Assets 2022: -$560,3512022Assets 2023: $6,743,112Liabilities 2023: $7,245,335Net Assets 2023: -$502,2232023Assets 2024: $5,562,708Liabilities 2024: $6,078,607Net Assets 2024: -$515,8992024

Highlighted filing

2024

Assets$5,562,708
Liabilities$6,078,607
Net Assets-$515,899

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $13Expenses 2013: $0Net Income 2013: $132013Revenue 2014: $26Expenses 2014: $219Net Income 2014: -$1932014Revenue 2015: $2Expenses 2015: $30,527Net Income 2015: -$30,5252015Revenue 2016: $410,103Expenses 2016: $1,160,021Net Income 2016: -$749,9182016Revenue 2017: $640,007Expenses 2017: $616,067Net Income 2017: $23,9402017Revenue 2018: $641,550Expenses 2018: $654,797Net Income 2018: -$13,2472018Revenue 2019: $686,432Expenses 2019: $648,267Net Income 2019: $38,1652019Revenue 2020: $680,708Expenses 2020: $636,299Net Income 2020: $44,4092020Revenue 2021: $667,483Expenses 2021: $627,291Net Income 2021: $40,1922021Revenue 2022: $669,255Expenses 2022: $582,442Net Income 2022: $86,8132022Revenue 2023: $701,710Expenses 2023: $643,582Net Income 2023: $58,1282023Revenue 2024: $491,885Expenses 2024: $505,561Net Income 2024: -$13,6762024

Highlighted filing

2024

Revenue$491,885
Expenses$505,561
Net Income-$13,676

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$6.08$0.52$0.49$0.51$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.74$7.25$0.50$0.70$0.64$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$7.38$0.56$0.67$0.58$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$7.53$0.65$0.67$0.63$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.97$7.66$0.69$0.68$0.64$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.04$7.77$0.73$0.69$0.65$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.12$7.89$0.77$0.64$0.65$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.29$8.04$0.76$0.64$0.62$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.84$8.62$0.78$0.41$1.16$0.75
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.48$0.03$0.00$0.03$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.36$0.00$0.00$0.00$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.36$0.00$0.00$0.00$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$669,255
Mission and Program Overview

Mission

The organization's primary exempt purpose is to purchase, own, construct or lease a public schoolhouse on real estate for lease to high school for recording arts, a minnesota publiccharter school.

The organization's primary exempt purpose is to purchase, own, construct or lease a public schoolhouse on real estate for lease to high school for recording arts, a minnesota public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,713,402$5,593,295▼ $120,107
Cash and Non-Interest-Bearing Accounts$1,167,057$1,222,355▲ $55,298
Cap Stk Tr Prin Current Funds$-647,164$1,111,354▲ $1,758,518
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$-1,671,705▼ $1,671,705
Total Assets$6,880,459$6,815,650▼ $64,809
Liabilities
Tax Exempt Bond Liabilities$7,400,000$7,265,000▼ $135,000
Accounts Payable and Accrued Expenses$127,623$111,001▼ $16,622
Total Liabilities$7,527,623$7,376,001▼ $151,622
Net Assets / Fund Balance
Total Net Assets Fund Balance$-647,164$-560,351▲ $86,813
Total Liabilities and Net Assets / Fund Balance$6,880,459$6,815,650▼ $64,809

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,226,899-$3,226,899
Buildings$2,366,396$761,173$3,127,569
Compensation and Service Providers

Employees

NameTitleOtherTotal
Maureen FossMember$85,538$85,538
Darryl YoungChair$58,026$58,026
Layne BellamyMember$56,050$56,050
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$668,983
Investment Income
$272
Other Revenue
$0
Change in Net Assets
$86,813

Audited Revenue Reconciliation

Revenue per Audited Statements
$272
Revenue Not Reported on Financial Statements
$668,983
Revenue Not Reported on Form 990
$8,303,365
Other Revenue Adjustments
$668,983
Total Revenue per Audited Statements
$8,303,637
Total Revenue per Form 990
$669,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$582,442
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
Interest$445,736--$445,736
Depreciation Depletion$120,108--$120,108
Fees for Services Accounting$13,000--$13,000
Other Expenses$3,598--$3,598
Total Functional Expenses$582,442$0$0$582,442

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Form 990$7,724,233
Total Expenses per Audited Statements$7,637,692
Expenses Not Reported on Financial Statements$668,983
Other Expense Adjustments$668,983
Total Expenses per Form 990$582,442
Expenses per Audited Statements$-86,541
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AHousing and Redevelopment Authority2015-10-09$7,550,000ACQUIRE FACILITY

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,550,000$43,313$150,000$151,000

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
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

High school for recording arts is the sole member.

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

High school for recording arts, as the sole member, appoints all board members.

Form 990, Part VI, Section A, Line 8B

A draft form 990 is reviewed by management prior to filing.

Form 990, Part VI, Section B, Line 11B

A draft of form 990 is reviewed by management prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is evaluated during board meetings as needed.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

FORM 990, PART VI, SECTION A, LINE 6:

High school for recording arts is the sole member.

FORM 990, PART VI, SECTION A, LINE 7A:

High school for recording arts, as the sole member, appoints all board members.

FORM 990, PART VI, SECTION A, LINE 8B:

There are no committee with the authority to act on behalf of the full board.

FORM 990, PART VI, SECTION B, LINE 11B:

A draft of form 990 is reviewed by management prior to filing.

FORM 990, PART VI, SECTION B, LINE 12C:

Conflict of interest policy is evaluated during board meetings as needed.

FORM 990, PART VI, SECTION B, LINE 19:

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Hsra Building Company
EIN
27-0270417
Phone
6512870890
Address
1166 UNIVERSITY AVE W, ST PAUL, MN 55104

Signing Officer

Name
Darryl Young
Title
Board Chair
Phone
6512870890
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darryl Young
Formed
2009
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Firm
Bergankdv Ltd
Address
3800 AMERICAN BLVD WEST SUITE 1000, MINNEAPOLIS, MN 55431-4420
Preparer
Kathleen New CPA
Phone
9525636800
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line I, Description of Organization Mission

Schoolhouse on real estate for lease to high school for recording arts, a minnesota public charter school.

Financial Statement Notes

PART X, LINE 2:

The charter school is exempt from income taxes under sectino 501(c)(3) of the internal revenue code (irc). The charter school is also exempt from minnesota franchise or income tax. The charter school 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 charter school has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Academy revenue 8,311,792. Gasb 68 -8,427.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

ELIMINATED RENT 668,983.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Academy expenses 7,774,476. Gasb 68 -50,243.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

SCHOOL RENT 668,983.

Raw XML AppendixShowing 400 of 441 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/AccountantCompileOrReviewInd00
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IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/DescribedInSection501c3Ind01
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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/EIN0411915563
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0HIGH SCHOOL FOR RECORDING ARTS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02366396
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0761173
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03127569
IRS990ScheduleD/ExpensesNotReportedAmt07724233
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0668983
IRS990ScheduleD/ExpensesSubtotalAmt0-86541
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt03226899
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03226899
IRS990ScheduleD/OtherExpensesIncludedAmt07724233
IRS990ScheduleD/OtherExpensesNotIncludedAmt0668983
IRS990ScheduleD/OtherRevenueAmt08303365
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0668983
IRS990ScheduleD/RevenueNotReportedAmt08303365
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0668983
IRS990ScheduleD/RevenueSubtotalAmt0272
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CHARTER SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTINO 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE CHARTER SCHOOL IS ALSO EXEMPT FROM MINNESOTA FRANCHISE OR INCOME TAX. THE CHARTER SCHOOL 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 CHARTER SCHOOL HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACADEMY REVENUE 8,311,792. GASB 68 -8,427.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ELIMINATED RENT 668,983.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3ACADEMY EXPENSES 7,774,476. GASB 68 -50,243.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4SCHOOL RENT 668,983.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05593295
IRS990ScheduleD/TotalExpensesPerForm990Amt0582442
IRS990ScheduleD/TotalRevenuePerForm990Amt0669255
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08303637
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07637692
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0ISSUER NAME: HOUSING AND REDEVELOPMENT AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 10/09/2020
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt1(A) ISSUER NAME: HOUSING AND REDEVELOPMENT AUTHORITY OF THE CITY OF SAINT PAUL, MINNESOTA
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0DATE REBATE COMPUTATION PERFORMED
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE K, PART I, BOND ISSUES
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/VariableRateIssueInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02015-10-09
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0521440935
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0852297BC3
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt07550000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0HOUSING AND REDEVELOPMENT AUTHORITY
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0ACQUIRE FACILITY
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/CapitalExpendituresAmt06790395
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0565292
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0151000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt043313
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt0150000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02016
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt07550000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOOLHOUSE ON REAL ESTATE FOR LEASE TO HIGH SCHOOL FOR RECORDING ARTS, A MINNESOTA PUBLIC CHARTER SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HIGH SCHOOL FOR RECORDING ARTS IS THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HIGH SCHOOL FOR RECORDING ARTS, AS THE SOLE MEMBER, APPOINTS ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICT OF INTEREST POLICY IS EVALUATED DURING BOARD MEETINGS AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7HIGH SCHOOL FOR RECORDING ARTS IS THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8HIGH SCHOOL FOR RECORDING ARTS, AS THE SOLE MEMBER, APPOINTS ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THERE ARE NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CONFLICT OF INTEREST POLICY IS EVALUATED DURING BOARD MEETINGS AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE I, DESCRIPTION OF ORGANIZATION MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION A, LINE 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION A, LINE 7A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12FORM 990, PART VI, SECTION B, LINE 19:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HIGH SCHOOL FOR RECORDING ARTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0411915563
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01166 UNIVERSITY AVE W
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ST PAUL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055104
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
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/BOYAmt07400000
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt07265000
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06880459
IRS990/TotalAssetsEOYAmt06815650
IRS990/TotalAssetsGrp/BOYAmt06880459
IRS990/TotalAssetsGrp/EOYAmt06815650
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0582442
IRS990/TotalFunctionalExpensesGrp/TotalAmt0582442
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07527623
IRS990/TotalLiabilitiesEOYAmt07376001
IRS990/TotalLiabilitiesGrp/BOYAmt07527623
IRS990/TotalLiabilitiesGrp/EOYAmt07376001
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-647164
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-560351
IRS990/TotalOtherCompensationAmt025687
IRS990/TotalProgramServiceExpensesAmt0582442
IRS990/TotalProgramServiceRevenueAmt0668983
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0272
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0668983
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0669255
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06880459
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06815650
IRS990/TotReportableCompRltdOrgAmt0173927
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

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