Civic Intelligence

Dugsi Academy Charter School

990 • Fiscal year 2019 • EIN 30-0199049

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

1091 Snelling Avenue NorthSt Paul, MN 55108

(651) 642-0667

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

1.75x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

1.50x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

65th percentile

9.2%

Higher net margin than 65% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

26th percentile

$59,031

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

4th percentile

-19%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

47th percentile

2.9%

Faster revenue growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,320,554

Down $1,038,158 (-19%) from 2018

Net Assets

Up

-$3,261,976

Up $468,501 (+13%) from 2018

Liabilities

Down

$7,582,530

Down $1,506,659 (-17%) from 2018

Revenue

Up

$5,070,629

Up $143,198 (+2.9%) from 2018

Expenses

Down

$4,602,128

Down $2,951,492 (-39%) from 2018

Net Income

Up

$468,501

Up $3,094,690 (+118%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2011: $1,484,370Liabilities 2011: $483,492Net Assets 2011: $1,000,8782011Assets 2013: $2,726,534Liabilities 2013: $436,197Net Assets 2013: $2,290,3372013Assets 2014: $3,545,467Liabilities 2014: $428,784Net Assets 2014: $3,116,6832014Assets 2015: $4,004,813Liabilities 2015: $2,670,783Net Assets 2015: $1,334,0302015Assets 2016: $3,991,026Liabilities 2016: $3,005,223Net Assets 2016: $985,8032016Assets 2017: $7,717,598Liabilities 2017: $8,821,886Net Assets 2017: -$1,104,2882017Assets 2018: $5,358,712Liabilities 2018: $9,089,189Net Assets 2018: -$3,730,4772018Assets 2019: $4,320,554Liabilities 2019: $7,582,530Net Assets 2019: -$3,261,9762019Assets 2020: $3,060,996Liabilities 2020: $6,639,638Net Assets 2020: -$3,578,6422020Assets 2021: $3,481,770Liabilities 2021: $5,108,267Net Assets 2021: -$1,626,4972021Assets 2022: $9,830,966Liabilities 2022: $10,185,899Net Assets 2022: -$354,9332022

Highlighted filing

2019

Assets$4,320,554
Liabilities$7,582,530
Net Assets-$3,261,976

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $3,043,3842011Expenses 2013: $4,108,7762013Revenue 2014: $5,203,579Expenses 2014: $4,377,233Net Income 2014: $826,3462014Revenue 2015: $4,759,106Expenses 2015: $4,668,555Net Income 2015: $90,5512015Revenue 2016: $5,078,787Expenses 2016: $5,427,014Net Income 2016: -$348,2272016Revenue 2017: $5,073,650Expenses 2017: $7,163,741Net Income 2017: -$2,090,0912017Revenue 2018: $4,927,431Expenses 2018: $7,553,620Net Income 2018: -$2,626,1892018Revenue 2019: $5,070,629Expenses 2019: $4,602,128Net Income 2019: $468,5012019Revenue 2020: $4,629,511Expenses 2020: $4,946,177Net Income 2020: -$316,6662020Revenue 2021: $7,342,476Expenses 2021: $5,390,331Net Income 2021: $1,952,1452021Revenue 2022: $7,989,556Expenses 2022: $6,717,992Net Income 2022: $1,271,5642022

Highlighted filing

2019

Revenue$5,070,629
Expenses$4,602,128
Net Income$468,501
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.1
Gross Receipts
$5,091,435
Mission and Program Overview

Mission

Midway Star Academy will provide students with educational opportunities that are respectful of the students' background and culture, learning styles and interests, enabling them to meet high academic expectations in an environment that allows them to celebrate their own unique culture while learning American customs and what it means to be a citizen.

Dugsi academy charter school is a tuition-free k-8 public charter school in saint paul, minnesota. The academic focus of dugsi academy is to integrate students into the scholastic community of minnesota and enable students to use their talents and experiences to achieve to the best of their ability.dugsi academy will provide students with educational opportunities that are respectful of the students' background and culture, learning styles and interests, enabling them to meet high academic expectations in an environment that allows them to celebrate their own unique culture while learning american customs and what it means to be a citizen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$649,861$751,454▲ $101,593
Savings and Temporary Cash Investments$237,375$199,158▼ $38,217
Land, Buildings, and Equipment, Net$301,461$187,749▼ $113,712
Pd in Cap Srpls Land Bldg Eqp Fund$301,461$187,749▼ $113,712
Prepaid Expenses and Deferred Charges$23,866$0▼ $23,866
Cash and Non-Interest-Bearing Accounts$5,789$54▼ $5,735
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-4,031,938$-3,449,725▲ $582,213
Total Assets$5,358,712$4,320,554▼ $1,038,158
Other Assets Total$4,140,360$3,182,139▼ $958,221
Liabilities
Other Liabilities$8,133,030$6,454,390▼ $1,678,640
Accounts Payable and Accrued Expenses$956,159$1,111,245▲ $155,086
Deferred Revenue$0$16,895▲ $16,895
Total Liabilities$9,089,189$7,582,530▼ $1,506,659
Net Assets / Fund Balance
Total Net Assets Fund Balance$-3,730,477$-3,261,976▲ $468,501
Total Liabilities and Net Assets / Fund Balance$5,358,712$4,320,554▼ $1,038,158

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$158,934$428,388$587,322
Leasehold Improvements$28,815$68,063$96,878
Other Assets Org$3,182,139--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Warsame WarsameTreasurer/teacherFT$53,697$5,334$59,031
Annette GardnerMember/teacherFT$50,368$7,952$58,320
Jeremy PlaisanceSecretary/teacherFT$42,804$7,909$50,713

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
True North School NetworkManagement Fee919 LILAC DRIVE NORTH, Golden Valley, MN 55422$434,500
Minnehaha TransportationStudent Transportation3140 IRVING AVENUE SOUTH, Minneapolis, MN 55408$260,020
Designs For LearningBusiness & Special Ed Services2233 UNIVERSITY AVENUE WEST, St Paul, MN 55114$242,684
Quick Ride TransportationStudent Transportation1215 KHYBER LANE, Columbia Heights, MN 55421$179,775
Ali's CateringStudent Meals3007 CEDAR AVENUE SOUTH, Minneapolis, MN 55407$169,038
Revenue and Support

Revenue Composition

Contributions and Grants
$5,063,215
Program Service Revenue
$0
Investment Income
$4,951
Other Revenue
$2,463
All Other Contributions
$100,000
Change in Net Assets
$468,501

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,070,629
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,070,629
Total Revenue per Form 990
$5,070,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,127,478
Other Expenses$1,474,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,101,413$238,841-$2,340,254
Occupancy$744,126$71,500-$815,626
Fees for Services Other$234,884$136,745-$371,629
Other Employee Benefits$275,863$13,396-$289,259
Payroll Taxes$170,822$18,226-$189,048
Current Officers, Directors, Trustees, and Key Employees$164,865--$164,865
Pension Plan Contributions$129,463$14,589-$144,052
Fees for Services Management-$102,000-$102,000
Depreciation Depletion$97,200$1,686-$98,886
Other Expenses$21,424$26,269-$21,424
Office Expenses$10,708$9,976-$20,684
Interest$14,227$3,504-$17,731
Insurance$15,243--$15,243
Travel$15,056--$15,056
Information Technology$11,941--$11,941
All Other Expenses$-716,748$-79,170-$-795,918
Total Functional Expenses$4,044,556$557,572$0$4,602,128

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,602,128
Total Expenses per Audited Statements$4,602,128
Total Expenses per Form 990$4,602,128
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Deferred Inflows of Resources - Pension$3,820,200
Pension Liability$2,634,190
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Mary stafford is an outside consultant, employed by true north school network, acting as the school's superintendent.

Form 990, Part VI, Section A, Line 6

Members and stakeholders are the families, governing body and staff of the school.

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

Parents of students and staff members elect the school's governing board.

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

Once the 990 is completed, a copy is provided to the executive director and board via email.

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

Board members receive required board training which includes topics such as conflicts of interest.

Form 990, Part VI, Section B, Line 15

Executive director will be evaluated each year by the board. Compensation for all employees including the director are recommended to the board via the budget, which is then approved by the board. The board approves employment at will agreements.

Form 990, Part VI, Section C, Line 19

Documents open to public inspection would be made available upon request.

Filing and Contact Details

Filer

Filer Name
Dugsi Academy Charter School
EIN
30-0199049
Phone
6516420667
Address
1091 SNELLING AVENUE NORTH, ST PAUL, MN 55108

Signing Officer

Name
Shukri Hassan
Title
Board Chair
Phone
6516420667
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Stafford
Formed
2003
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
3
Employees
89
Volunteers
25

Preparer

Firm
Redpath and Company Ltd
Address
4810 WHITE BEAR PARKWAY, WHITE BEAR LAKE, MN 55110
Preparer
Ashley C Rehn CPA
Phone
6514267000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Dugsi academy is an innovative school because it has chosen to focus on teaching recent immigrant and first-generation students from east african countries (although the school is open to and welcoming of students from all backgrounds). These students have a unique set of needs that are addressed by dugsi academy's program. By blending an american and east african staff, dugsi academy creates an environment in which school staff are well versed in the culture and needs of the school's students. This in turn allows the school to address those needs and teach to students' strengths while addressing their weaknesses in a safe and supportive learning environment where students can thrive. Additionally, dugsi academy works to develop strong community partnerships. Students cannot learn effectively if their needs are not being met at home. School staff work with families and community support organizations so that families receive as much support as possible. This way, students can continue to learn and grow at home and feel secure while they are at school.

Form 990, Part IX, Line 24E

Field trip: program service expenses 8,503. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,503. Miscellaneous: program service expenses 1,066. Management and general expenses 2,626. Fundraising expenses 0. Total expenses 3,692. Change in value of tra and pera: program service expenses -726,317. Management and general expenses -81,796. Fundraising expenses 0. Total expenses -808,113.

Part XII, Line 2C

The government accounting standards board approved gasb statement no. 87 leases, which is effective for the school's july 1, 2020 june 30,2021 fiscal year. This standard is likely to have a material impact on the school's financial statements. Other recently issued standards are not expected to be material to the school's financial statements.

Financial Statement Notes

PART X, LINE 2:

A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the school has no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.

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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt04963215
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt025000
IRS990/GrossReceiptsAmt05091435
IRS990/GrossRentsGrp/RealAmt01261
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt011941
IRS990/InformationTechnologyGrp/TotalAmt011941
IRS990/InsuranceGrp/ProgramServicesAmt015243
IRS990/InsuranceGrp/TotalAmt015243
IRS990/InterestGrp/ManagementAndGeneralAmt03504
IRS990/InterestGrp/ProgramServicesAmt014227
IRS990/InterestGrp/TotalAmt017731
IRS990/InvestmentIncomeGrp/ExclusionAmt0757
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0757
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0496451
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0301461
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0187749
IRS990/LandBldgEquipCostOrOtherBssAmt0684200
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt020806
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DUGSI'S PEDAGOGICAL APPROACHES ARE RESPONSIVE TO THE SCHOOL MISSION BY PROVIDING STUDENTS LEARNING OPPORTUNITIES THAT ARE RESPONSIVE TO THEIR BACKGROUND AND CULTURE, WHILE LOOKING FOR INNOVATIVE PRACTICES TO SUPPORT STUDENTS IN REACHING GREATER LEVELS OF PROFICIENCY TOWARDS COLLEGE AND CAREER READINESS. THIS IS DONE THROUGH HONORING DIFFERENT LEARNING STYLES AND INTERESTS THAT ENCOURAGE STUDENTS IN THEIR CULTURE, WHILE TEACHING AMERICAN CUSTOMS AND CITIZENSHIP. IN ADDITION, SOMALI CULTURE AND LANGUAGE IS A VISIBLE FOCUS AND SERVES TO PROVIDE A MULTICULTURAL AND MULTILINGUAL LEARNING ENVIRONMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-3730477
IRS990/NetAssetsOrFundBalancesEOYAmt0-3261976
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt04194
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04194
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01261
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01261
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt071500
IRS990/OccupancyGrp/ProgramServicesAmt0744126
IRS990/OccupancyGrp/TotalAmt0815626
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09976
IRS990/OfficeExpensesGrp/ProgramServicesAmt010708
IRS990/OfficeExpensesGrp/TotalAmt020684
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04140360
IRS990/OtherAssetsTotalGrp/EOYAmt03182139
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013396
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0275863
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0289259
IRS990/OtherExpensesGrp/Desc0TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1FOOD AND MILK
IRS990/OtherExpensesGrp/Desc2DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc3INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt126269
IRS990/OtherExpensesGrp/ProgramServicesAmt0482755
IRS990/OtherExpensesGrp/ProgramServicesAmt1271314
IRS990/OtherExpensesGrp/ProgramServicesAmt221424
IRS990/OtherExpensesGrp/TotalAmt0482755
IRS990/OtherExpensesGrp/TotalAmt1271324
IRS990/OtherExpensesGrp/TotalAmt226269
IRS990/OtherExpensesGrp/TotalAmt321424
IRS990/OtherLiabilitiesGrp/BOYAmt08133030
IRS990/OtherLiabilitiesGrp/EOYAmt06454390
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/ExclusionAmt01202
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01202
IRS990/OtherRevenueTotalAmt01202
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018226
IRS990/PayrollTaxesGrp/ProgramServicesAmt0170822
IRS990/PayrollTaxesGrp/TotalAmt0189048
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0301461
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0187749
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014589
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0129463
IRS990/PensionPlanContributionsGrp/TotalAmt0144052
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023866
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MARY STAFFORD
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04917765
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0846
IRS990/PYOtherExpensesAmt03021009
IRS990/PYOtherRevenueAmt08820
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-2626189
IRS990/PYSalariesCompEmpBnftPaidAmt04532611
IRS990/PYTotalExpensesAmt07553620
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04927431
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0468501
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01261
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0237375
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0199158
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0158934
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0428388
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0587322
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04602128
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028815
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt068063
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt096878
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03182139
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES - PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02634190
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13820200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS OF RESOURCES - PENSION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05070629
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SCHOOL HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0187749
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03182139
IRS990ScheduleD/TotalExpensesPerForm990Amt04602128
IRS990ScheduleD/TotalLiabilityAmt06454390
IRS990ScheduleD/TotalRevenuePerForm990Amt05070629
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05070629
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04602128
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OUR WEBSITE TO STATES THAT WE ARE A PUBLIC SCHOOL OPEN TO ALL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUGSI ACADEMY IS AN INNOVATIVE SCHOOL BECAUSE IT HAS CHOSEN TO FOCUS ON TEACHING RECENT IMMIGRANT AND FIRST-GENERATION STUDENTS FROM EAST AFRICAN COUNTRIES (ALTHOUGH THE SCHOOL IS OPEN TO AND WELCOMING OF STUDENTS FROM ALL BACKGROUNDS). THESE STUDENTS HAVE A UNIQUE SET OF NEEDS THAT ARE ADDRESSED BY DUGSI ACADEMY'S PROGRAM. BY BLENDING AN AMERICAN AND EAST AFRICAN STAFF, DUGSI ACADEMY CREATES AN ENVIRONMENT IN WHICH SCHOOL STAFF ARE WELL VERSED IN THE CULTURE AND NEEDS OF THE SCHOOL'S STUDENTS. THIS IN TURN ALLOWS THE SCHOOL TO ADDRESS THOSE NEEDS AND TEACH TO STUDENTS' STRENGTHS WHILE ADDRESSING THEIR WEAKNESSES IN A SAFE AND SUPPORTIVE LEARNING ENVIRONMENT WHERE STUDENTS CAN THRIVE. ADDITIONALLY, DUGSI ACADEMY WORKS TO DEVELOP STRONG COMMUNITY PARTNERSHIPS. STUDENTS CANNOT LEARN EFFECTIVELY IF THEIR NEEDS ARE NOT BEING MET AT HOME. SCHOOL STAFF WORK WITH FAMILIES AND COMMUNITY SUPPORT ORGANIZATIONS SO THAT FAMILIES RECEIVE AS MUCH SUPPORT AS POSSIBLE. THIS WAY, STUDENTS CAN CONTINUE TO LEARN AND GROW AT HOME AND FEEL SECURE WHILE THEY ARE AT SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MARY STAFFORD IS AN OUTSIDE CONSULTANT, EMPLOYED BY TRUE NORTH SCHOOL NETWORK, ACTING AS THE SCHOOL'S SUPERINTENDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS AND STAKEHOLDERS ARE THE FAMILIES, GOVERNING BODY AND STAFF OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PARENTS OF STUDENTS AND STAFF MEMBERS ELECT THE SCHOOL'S GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ONCE THE 990 IS COMPLETED, A COPY IS PROVIDED TO THE EXECUTIVE DIRECTOR AND BOARD VIA EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS RECEIVE REQUIRED BOARD TRAINING WHICH INCLUDES TOPICS SUCH AS CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXECUTIVE DIRECTOR WILL BE EVALUATED EACH YEAR BY THE BOARD. COMPENSATION FOR ALL EMPLOYEES INCLUDING THE DIRECTOR ARE RECOMMENDED TO THE BOARD VIA THE BUDGET, WHICH IS THEN APPROVED BY THE BOARD. THE BOARD APPROVES EMPLOYMENT AT WILL AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS OPEN TO PUBLIC INSPECTION WOULD BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FIELD TRIP: PROGRAM SERVICE EXPENSES 8,503. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,503. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 1,066. MANAGEMENT AND GENERAL EXPENSES 2,626. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,692. CHANGE IN VALUE OF TRA AND PERA: PROGRAM SERVICE EXPENSES -726,317. MANAGEMENT AND GENERAL EXPENSES -81,796. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -808,113.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE GOVERNMENT ACCOUNTING STANDARDS BOARD APPROVED GASB STATEMENT NO. 87 LEASES, WHICH IS EFFECTIVE FOR THE SCHOOL'S JULY 1, 2020 JUNE 30,2021 FISCAL YEAR. THIS STANDARD IS LIKELY TO HAVE A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL STATEMENTS. OTHER RECENTLY ISSUED STANDARDS ARE NOT EXPECTED TO BE MATERIAL TO THE SCHOOL'S FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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